# 租税特別措置法 / Act on Special Measures Concerning Taxation — 附 則 (Supplementary Provisions)
- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附 則 (Supplementary Provisions) — address `suppl-3491-17`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3491-17
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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## 附 則 昭和四九年三月三〇日法律第一七号
suppl-3491-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17
### 第一条（施行期日） — Effective Date
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suppl-3491-17/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-1
**第一項** この法律は、昭和四十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に掲げる日から施行する。
suppl-3491-17/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-1/par-1
This Act comes into effect as of April 1, 1974; provided, however, that the provisions listed in the following items come into effect as of the dates set forth in the respective items:
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**一** 第十八条、第五十二条及び第六十六条の五第一項の改正規定並びに第十三条の二及び第四十五条の三の改正規定中繊維工業構造改善臨時措置法に係る部分 特定繊維工業構造改善臨時措置法の一部を改正する法律（昭和四十九年法律第五十八号）の施行の日
suppl-3491-17/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-1/par-1/item-1
the provisions amending Article 18, Article 52 and Article 66-5, paragraph (1), and the provisions amending Article 13-2 and Article 45-3, in the part pertaining to the Act on Temporary Measures for Structural Improvement of the Textile Industry: the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Structural Improvement of Specified Textile Industries (Act No. 58 of 1974);
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**二** 第二十八条の六第二項第三号、第三十四条第二項第一号、第六十三条第三項第三号及び第六十五条の三第一項第一号の改正規定並びに第三十四条の二第二項第一号の改正規定、第四十一条の二第一項の次に一項を加える改正規定及び第六十五条の四第一項第一号の改正規定中宅地開発公団に係る部分 宅地開発公団法（昭和五十年法律第四十五号）の施行の日
suppl-3491-17/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-1/par-1/item-2
the provisions amending Article 28-6, paragraph (2), item (iii), Article 34, paragraph (2), item (i), Article 63, paragraph (3), item (iii) and Article 65-3, paragraph (1), item (i), and the provisions amending Article 34-2, paragraph (2), item (i), the provisions adding one paragraph after Article 41-2, paragraph (1) and the provisions amending Article 65-4, paragraph (1), item (i), in the part pertaining to the Housing Land Development Public Corporation: the date of enforcement of the Housing Land Development Public Corporation Act (Act No. 45 of 1975);
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**三** 第三十三条第一項第三号の三及び第六十四条第一項第三号の三の改正規定 都市計画法及び建築基準法の一部を改正する法律（昭和四十九年法律第六十七号）の施行の日
suppl-3491-17/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-1/par-1/item-3
the provisions amending Article 33, paragraph (1), item (iii)-3 and Article 64, paragraph (1), item (iii)-3: the date of enforcement of the Act Partially Amending the City Planning Act and the Building Standards Act (Act No. 67 of 1974);
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**四** 第三十四条の二第二項に三号を加える改正規定中同項第八号に係る部分及び第六十五条の四第一項に三号を加える改正規定中同項第八号に係る部分 生産緑地法（昭和四十九年法律第六十八号）の施行の日
suppl-3491-17/art-1/par-1/item-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-1/par-1/item-4
the provisions adding three items to Article 34-2, paragraph (2), in the part pertaining to item (viii) of that paragraph, and the provisions adding three items to Article 65-4, paragraph (1), in the part pertaining to item (viii) of that paragraph: the date of enforcement of the Productive Green Land Act (Act No. 68 of 1974);
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**五** 第三十四条の二第二項に三号を加える改正規定中同項第九号に係る部分及び第六十五条の四第一項に三号を加える改正規定中同項第九号に係る部分 国土利用計画法（昭和四十九年法律第九十二号）の施行の日
suppl-3491-17/art-1/par-1/item-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-1/par-1/item-5
the provisions adding three items to Article 34-2, paragraph (2), in the part pertaining to item (ix) of that paragraph, and the provisions adding three items to Article 65-4, paragraph (1), in the part pertaining to item (ix) of that paragraph: the date of enforcement of the National Land Use Planning Act (Act No. 92 of 1974);
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**六** 第三十七条第一項の表の第五号の次に一号を加える改正規定及び第六十五条の六第一項の表の第五号の次に一号を加える改正規定中公共用飛行場周辺における航空機騒音による障害の防止等に関する法律第九条第一項の規定に係る部分 公共用飛行場周辺における航空機騒音による障害の防止等に関する法律の一部を改正する法律（昭和四十九年法律第八号）の施行の日
suppl-3491-17/art-1/par-1/item-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-1/par-1/item-6
the provisions adding one item after item (v) of the table in Article 37, paragraph (1) and the provisions adding one item after item (v) of the table in Article 65-6, paragraph (1), in the part pertaining to the provisions of Article 9, paragraph (1) of the Act on Prevention of Damage caused by Aircraft Noise in Areas around Public Airports: the date of enforcement of the Act Partially Amending the Act on Prevention of Damage caused by Aircraft Noise in Areas around Public Airports (Act No. 8 of 1974).
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### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3491-17/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-2
**第一項** 改正後の租税特別措置法（以下「新法」という。）第二章の規定は、別段の定めがあるものを除くほか、昭和四十九年分以後の所得税について適用し、昭和四十八年分以前の所得税については、なお従前の例による。
suppl-3491-17/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-2/par-1
Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as Amended (hereinafter referred to as the "New Act") apply to income tax for 1974 and subsequent years, and with regard to income tax for 1973 and earlier years, the provisions then in force continue to govern.
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### 第三条（少額国債の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest on Small-Sum Government Bonds
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suppl-3491-17/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-3
**第一項** 新法第四条の規定は、この法律の施行の日（以下「施行日」という。）以後に購入する同条第一項に規定する国債について適用する。
suppl-3491-17/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-3/par-1
The provisions of Article 4 of the New Act apply to government bonds prescribed in paragraph (1) of that Article that are purchased on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date").
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**第二項** 新法第四条第一項に規定する個人が、施行日前に購入した改正前の租税特別措置法（以下「旧法」という。）第四条第一項に規定する国債で同日において同条に規定する要件を満たすものを有する場合には、当該国債については、その者が同日において新法第四条の要件に従つて購入したものとみなして、同条の規定を適用する。
suppl-3491-17/art-3/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-3/par-2
In the case where an individual prescribed in Article 4, paragraph (1) of the New Act holds government bonds prescribed in Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") that were purchased before the Effective Date and that satisfy the requirements prescribed in that Article as of that date, the provisions of Article 4 of the New Act apply to those government bonds, deeming them to have been purchased by the individual on that date in accordance with the requirements of that Article.
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**第三項** 前項に規定する個人が、施行日において新法第四条第一項に規定する国債で昭和四十八年十二月一日から施行日の前日までの間に同項に規定する販売機関の営業所等において購入したもの（前項の規定の適用を受けるものを除く。以下この条において「旧国債」という。）を有する場合において、当該旧国債に係る利子（施行日以後に支払を受けるべきものに限る。）につき同日以後最初に支払を受ける日（その日が昭和四十九年十二月三十一日後である場合には、同日とし、施行日以後これらの日前に当該販売機関の営業所等において新法第四条第一項に規定する国債で同項の規定の適用を受けようとするものを購入する場合には、その最初に購入する日とする。）までに、同条第二項において準用する所得税法第十条第三項に規定する特別非課税貯蓄申告書又は同条第四項に規定する申告書を当該販売機関の営業所等を経由してこれらの規定に規定する税務署長に、当該旧国債に係る新法第四条第一項に規定する特別非課税貯蓄申込書を当該販売機関の営業所等に、それぞれ提出し、かつ、その提出の際同項第一号に規定する保管の委託又は登録がされるときは、当該利子については、当該旧国債は施行日に当該販売機関の営業所等において購入したものと、これらの申告書及び申込書は同日に提出されたものと、当該保管の委託又は登録は同日に行われたものと、それぞれみなして同条の規定を適用する。
suppl-3491-17/art-3/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-3/par-3
In the case where an individual prescribed in the preceding paragraph holds, as of the Effective Date, government bonds prescribed in Article 4, paragraph (1) of the New Act that were purchased at a business office or similar place of a sales institution prescribed in that paragraph during the period from December 1, 1973 to the day before the Effective Date (excluding those to which the provisions of the preceding paragraph apply; hereinafter referred to as "old government bonds" in this Article), if, by the date on which interest on the old government bonds (limited to interest to be received on or after the Effective Date) is first received on or after that date (or, if that date is after December 31, 1974, December 31, 1974; and if, on or after the Effective Date and before either of those dates, the individual purchases at the business office or similar place of the sales institution government bonds prescribed in Article 4, paragraph (1) of the New Act to which the individual seeks to have the provisions of that paragraph applied, the date of the first such purchase), the individual has submitted the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the Income Tax Act as applied mutatis mutandis pursuant to paragraph (2) of that Article or the return prescribed in paragraph (4) of that Article to the district director prescribed in those provisions via the business office or similar place of the sales institution, and the application for special tax-exempt savings prescribed in Article 4, paragraph (1) of the New Act for the old government bonds to the business office or similar place of the sales institution, and the custody or registration prescribed in item (i) of that paragraph is effected at the time of that submission, then with regard to that interest, the provisions of that Article apply by deeming that the old government bonds were purchased at the business office or similar place of the sales institution on the Effective Date, that the statement or return and the application were submitted on that date, and that the custody or registration was effected on that date.
machine translation, not official
**第四項** 前項に定めるもののほか、旧国債に係る新法第四条の規定の適用に関し必要な事項は、政令で定める。
suppl-3491-17/art-3/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-3/par-4
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of Article 4 of the New Act to old government bonds are specified by Cabinet Order.
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### 第四条（勤労者財産形成貯蓄の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest Income, etc. from Workers' Asset-Building Savings
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suppl-3491-17/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4
**第一項** 新法第四条の二の規定は、施行日以後に預入し、信託し、又は購入する同条第一項に規定する財産形成貯蓄について適用する。
suppl-3491-17/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-1
The provisions of Article 4-2 of the New Act apply to asset-building savings prescribed in paragraph (1) of that Article that are deposited, entrusted or purchased on or after the Effective Date.
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**第二項** 新法第四条の二第一項に規定する勤労者が、施行日前に預入し、信託し、又は購入した旧法第四条の二第一項に規定する財産形成貯蓄で同日において同条に規定する要件を満たすものを有する場合には、当該財産形成貯蓄については、その者が同日において新法第四条の二の要件に従つて預入し、信託し、又は購入したものとみなして、同条の規定を適用する。
suppl-3491-17/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-2
In the case where a worker prescribed in Article 4-2, paragraph (1) of the New Act holds asset-building savings prescribed in Article 4-2, paragraph (1) of the Former Act that were deposited, entrusted or purchased before the Effective Date and that satisfy the requirements prescribed in that Article as of that date, the provisions of Article 4-2 of the New Act apply to those asset-building savings, deeming them to have been deposited, entrusted or purchased by the worker on that date in accordance with the requirements of that Article.
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**第三項** 前項に規定する勤労者が、施行日において新法第四条の二第一項に規定する財産形成貯蓄で昭和四十八年十二月一日から施行日の前日までの間に同項に規定する金融機関の営業所等において預入し、信託し、又は購入したもの（前項の規定の適用を受けるものを除く。以下この条において「旧財産形成貯蓄」という。）を有する場合において、当該旧財産形成貯蓄に係る利子又は収益の分配（施行日以後に支払を受けるべきものに限る。）につき同日以後最初に支払を受ける日（その日が昭和四十九年十二月三十一日後である場合には、同日とし、施行日以後これらの日前に当該金融機関の営業所等において新法第四条の二第一項に規定する財産形成貯蓄で同項の規定の適用を受けようとするものを預入し、信託し、又は購入する場合には、その最初に預入し、信託し、又は購入する日とする。）までに、同条第二項において準用する所得税法第十条第三項に規定する財産形成非課税貯蓄申告書（同項に規定する証する書類の添付があるものに限る。）又は同条第四項に規定する申告書をこれらの規定に規定する勤務先及び当該金融機関の営業所等を経由してこれらの規定に規定する税務署長に、当該旧財産形成貯蓄に係る新法第四条の二第一項に規定する財産形成非課税貯蓄申込書を同項に規定する勤務先を経由して当該金融機関の営業所等に、それぞれ提出したとき（当該旧財産形成貯蓄が同項第二号に規定する無記名の受益証券に係る貸付信託又は同項第三号に規定する有価証券である場合には、その提出の際これらの規定に規定する保管の委託又は登録がされるときに限る。）は、当該利子又は収益の分配については、当該旧財産形成貯蓄は施行日に当該金融機関の営業所等において預入し、信託し、又は購入したものと、これらの申告書及び申込書は同日に提出されたものと、当該保管の委託又は登録は同日に行われたものと、それぞれみなして同条の規定を適用する。
suppl-3491-17/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-3
In the case where a worker prescribed in the preceding paragraph holds, as of the Effective Date, asset-building savings prescribed in Article 4-2, paragraph (1) of the New Act that were deposited, entrusted or purchased at a business office or similar place of a financial institution prescribed in that paragraph during the period from December 1, 1973 to the day before the Effective Date (excluding those to which the provisions of the preceding paragraph apply; hereinafter referred to as "former asset-building savings" in this Article), if, by the date on which interest or a distribution of proceeds on the former asset-building savings (limited to that to be received on or after the Effective Date) is first received on or after that date (or, if that date is after December 31, 1974, December 31, 1974; and if, on or after the Effective Date and before either of those dates, the worker deposits, entrusts or purchases at the business office or similar place of the financial institution asset-building savings prescribed in Article 4-2, paragraph (1) of the New Act to which the worker seeks to have the provisions of that paragraph applied, the date of the first such deposit, entrustment or purchase), the worker has submitted the statement of tax-exempt asset-building savings prescribed in Article 10, paragraph (3) of the Income Tax Act as applied mutatis mutandis pursuant to paragraph (2) of that Article (limited to one to which the certifying document prescribed in that paragraph is attached) or the return prescribed in paragraph (4) of that Article to the district director prescribed in those provisions via the place of employment prescribed in those provisions and the business office or similar place of the financial institution, and the application for tax-exempt asset-building savings prescribed in Article 4-2, paragraph (1) of the New Act for the former asset-building savings to the business office or similar place of the financial institution via the place of employment prescribed in that paragraph (where the former asset-building savings are a loan trust pertaining to bearer beneficiary certificates prescribed in item (ii) of that paragraph or securities prescribed in item (iii) of that paragraph, limited to the case where the custody or registration prescribed in those provisions is effected at the time of that submission), then with regard to that interest or distribution of proceeds, the provisions of that Article apply by deeming that the former asset-building savings were deposited, entrusted or purchased at the business office or similar place of the financial institution on the Effective Date, that the statement or return and the application were submitted on that date, and that the custody or registration was effected on that date.
machine translation, not official
**第四項** 前項に定めるもののほか、旧財産形成貯蓄に係る新法第四条の二の規定の適用に関し必要な事項は、政令で定める。
suppl-3491-17/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-4
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of Article 4-2 of the New Act to former asset-building savings are specified by Cabinet Order.
machine translation, not official
### 第五条（民間外貨債の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest on Private Foreign Currency Denominated Bonds
caption: machine translation, not official
suppl-3491-17/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-5
**第一項** 内国法人が昭和四十九年三月三十一日以前に発行した旧法第七条に規定する外貨債につき支払う同条に規定する利子については、なお従前の例による。
suppl-3491-17/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-5/par-1
With regard to interest prescribed in Article 7 of the Former Act that a domestic corporation pays on foreign currency denominated bonds prescribed in that Article that it issued on or before March 31, 1974, the provisions then in force continue to govern.
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### 第六条（個人の減価償却等に関する経過措置） — Transitional Measures Concerning Depreciation, etc. by Individuals
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suppl-3491-17/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6
**第一項** 新法第十一条第一項の表の第四号及び第五号の規定は、個人が施行日以後に取得又は製作若しくは建設をしてその事業の用に供する同項に規定する特定設備等について適用し、個人が同日前に取得又は製作若しくは建設をした旧法第十一条第一項の表の第四号の設備をその事業の用に供した場合については、なお従前の例による。
suppl-3491-17/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-1
The provisions of items (iv) and (v) of the table in Article 11, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the Effective Date and uses for the individual's business, and in the case where an individual has used for the individual's business the equipment referred to in item (iv) of the table in Article 11, paragraph (1) of the Former Act that the individual acquired, manufactured or constructed before that date, the provisions then in force continue to govern.
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**第二項** 新法第十三条の二第一項第一号の規定は、昭和五十年分以後の所得税について適用し、昭和四十九年分以前の所得税については、なお従前の例による。この場合において、昭和四十九年分の所得税に係る旧法第十三条の二第一項第一号に規定する中小企業構造改善計画を実施する者の判定その他同号の規定の適用に関し必要な事項は、政令で定める。
suppl-3491-17/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-2
The provisions of Article 13-2, paragraph (1), item (i) of the New Act apply to income tax for 1975 and subsequent years, and with regard to income tax for 1974 and earlier years, the provisions then in force continue to govern. In this case, the determination of persons who implement a small and medium sized enterprise structural improvement plan prescribed in Article 13-2, paragraph (1), item (i) of the Former Act with regard to income tax for 1974, and other necessary matters concerning the application of the provisions of that item, are specified by Cabinet Order.
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**第三項** 新法第十三条の二第一項第二号の規定は、昭和四十九年分の所得税につき旧法第十三条の二第一項第一号の規定の適用を受けることができる者の同年分の所得税については、適用しない。
suppl-3491-17/art-6/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-3
The provisions of Article 13-2, paragraph (1), item (ii) of the New Act do not apply to income tax for 1974 of a person who may receive the application of the provisions of Article 13-2, paragraph (1), item (i) of the Former Act with regard to income tax for that year.
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**第四項** 個人が昭和四十一年四月一日から昭和四十九年三月三十一日までの間に取得し、又は建設した旧法第十五条第一項に規定する耐火建築物等を同項の事業の用に供した場合における必要経費に算入する償却費の額の計算については、なお従前の例による。
suppl-3491-17/art-6/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-4
With regard to the calculation of the amount of depreciation allowance to be included in necessary expenses in the case where an individual has used for the business referred to in Article 15, paragraph (1) of the Former Act fire-resistant buildings, etc. prescribed in that paragraph that the individual acquired or constructed during the period from April 1, 1966 to March 31, 1974, the provisions then in force continue to govern.
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**第五項** 個人が昭和四十九年四月一日から昭和五十一年三月三十一日までの間に取得し、又は建設する旧法第十五条第一項に規定する耐火建築物等のうち政令で定めるものを同項の事業の用に供する場合については、同項中「昭和四十九年三月三十一日」とあるのは「昭和五十一年三月三十一日」と、「建築基準法（昭和二十五年法律第二百一号）第二条第七号に規定する耐火構造を有する建物その他の政令で定めるもの」とあるのは「租税特別措置法の一部を改正する法律（昭和四十九年法律第十七号。以下「昭和四十九年改正法」という。）附則第六条第五項に規定する耐火建築物等のうち政令で定めるもの」として、同条の規定の例による。
suppl-3491-17/art-6/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-5
In the case where an individual uses for the business referred to in Article 15, paragraph (1) of the Former Act fire-resistant buildings, etc. prescribed in that paragraph that are specified by Cabinet Order and that the individual acquires or constructs during the period from April 1, 1974 to March 31, 1976, the provisions of that Article are to govern, with the phrase "March 31, 1974" in that paragraph deemed to be replaced with "March 31, 1976", and the phrase "buildings with a fire-resistant structure prescribed in Article 2, item (vii) of the Building Standards Act (Act No. 201 of 1950) and other buildings specified by Cabinet Order" deemed to be replaced with "fire-resistant buildings, etc. prescribed in Article 6, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 17 of 1974; hereinafter referred to as the '1974 Amendment Act') that are specified by Cabinet Order".
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**第六項** 前項の規定の適用がある場合における新法第十三条、第十三条の二、第十六条の二、第二十八条の三、第三十三条の六及び第三十七条の三の規定の適用については、新法第十三条第一項、第十三条の二第一項、第二十八条の三第十一項、第三十三条の六第二項及び第三十七条の三第二項中「第十四条から第十六条まで」とあるのは「第十四条から第十六条まで（昭和四十九年改正法附則第六条第五項を含む。）」と、新法第十六条の二第二項中「第十一条から前条まで」とあるのは「第十一条から前条まで（昭和四十九年改正法附則第六条第五項を含む。）」とする。
suppl-3491-17/art-6/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-6
With regard to the application of the provisions of Articles 13, 13-2, 16-2, 28-3, 33-6 and 37-3 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "Articles 14 to 16" in Article 13, paragraph (1), Article 13-2, paragraph (1), Article 28-3, paragraph (11), Article 33-6, paragraph (2) and Article 37-3, paragraph (2) of the New Act is deemed to be replaced with "Articles 14 to 16 (including Article 6, paragraph (5) of the Supplementary Provisions of the 1974 Amendment Act)", and the phrase "Article 11 to the preceding Article" in Article 16-2, paragraph (2) of the New Act is deemed to be replaced with "Article 11 to the preceding Article (including Article 6, paragraph (5) of the Supplementary Provisions of the 1974 Amendment Act)".
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**第七項** 旧法第二十八条又は第二十八条の二に規定する個人がこれらの規定に規定する納付金（附則第十四条第一項又は第二項の規定により従前の例によることとされる旧法第五十六条の二第一項又は第五十六条の三第一項に規定する納付金を含む。）を納付した場合については、なお従前の例による。
suppl-3491-17/art-6/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-7
In the case where an individual prescribed in Article 28 or Article 28-2 of the Former Act has made the payment prescribed in those provisions (including the payment prescribed in Article 56-2, paragraph (1) or Article 56-3, paragraph (1) of the Former Act which is to be governed by the provisions then in force pursuant to the provisions of Article 14, paragraph (1) or (2) of the Supplementary Provisions), the provisions then in force continue to govern.
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### 第七条（みなし法人課税を選択した場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Electing Deemed Corporate Taxation
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suppl-3491-17/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-7
**第一項** 昭和四十九年分の所得税に係る新法第二十五条の二の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第二項第一号 七百万円 六百万円
百分の三十四・一 百分の三十二・四
第三項第一号ロ 七百万円 六百万円
百分の六十 百分の六十二
第五項第二号 七百万円 六百万円
suppl-3491-17/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-7/par-1
With regard to the application of the provisions of Article 25-2 of the New Act to income tax for 1974, the words in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.
paragraph (2), item (i) 7,000,000 yen 6,000,000 yen
34.1 percent 32.4 percent
paragraph (3), item (i), (b) 7,000,000 yen 6,000,000 yen
60 percent 62 percent
paragraph (5), item (ii) 7,000,000 yen 6,000,000 yen
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**第二項** 新法第二十五条の二第四項の規定（同項の事業を開始した場合に係る部分に限る。）は、施行日以後に当該事業を開始する場合について適用し、同日前に当該事業を開始した場合については、なお従前の例による。
suppl-3491-17/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-7/par-2
The provisions of Article 25-2, paragraph (4) of the New Act (limited to the part pertaining to the case where the business referred to in that paragraph has been commenced) apply in the case where that business is commenced on or after the Effective Date, and in the case where that business was commenced before that date, the provisions then in force continue to govern.
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### 第八条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-3491-17/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-8
**第一項** 新法第三十七条第一項の規定は、施行日以後に同項に規定する資産の譲渡をする場合について適用し、同日前に旧法第三十七条第一項に規定する資産の譲渡をした場合については、なお従前の例による。
suppl-3491-17/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-8/par-1
The provisions of Article 37, paragraph (1) of the New Act apply in the case where a transfer of assets prescribed in that paragraph is carried out on or after the Effective Date, and in the case where a transfer of assets prescribed in Article 37, paragraph (1) of the Former Act was carried out before that date, the provisions then in force continue to govern.
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**第二項** 新法第四十条の規定は、施行日以後にされる同条第一項に規定する財産の贈与又は遺贈について適用し、同日前にされた当該贈与又は遺贈については、なお従前の例による。
suppl-3491-17/art-8/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-8/par-2
The provisions of Article 40 of the New Act apply to a gift or bequest of property prescribed in paragraph (1) of that Article that is made on or after the Effective Date, and with regard to such a gift or bequest made before that date, the provisions then in force continue to govern.
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### 第九条（住宅取得控除に関する経過措置） — Transitional Measures Concerning the Deduction for Housing Acquisition
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suppl-3491-17/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-9
**第一項** 新法第四十一条第一項の規定は、昭和四十九年一月一日以後に同項に規定する家屋の新築の工事に着手し、又は新築された当該家屋で新築後使用されたことのないものを取得する場合について適用し、同日前に旧法第四十一条第一項に規定する家屋の新築の工事に着手し、又は新築された当該家屋で新築後使用されたことのないものを取得した場合については、なお従前の例による。
suppl-3491-17/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-9/par-1
The provisions of Article 41, paragraph (1) of the New Act apply in the case where construction work for a new house prescribed in that paragraph is commenced, or such a newly built house that has not been used since its construction is acquired, on or after January 1, 1974, and in the case where construction work for a new house prescribed in Article 41, paragraph (1) of the Former Act was commenced, or such a newly built house that had not been used since its construction was acquired, before that date, the provisions then in force continue to govern.
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### 第十条（住宅貯蓄控除に関する経過措置） — Transitional Measures Concerning the Deduction for Housing Savings
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suppl-3491-17/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-10
**第一項** 新法第四十一条の三第三項第二号の規定は、施行日以後に締結する同項の規定による住宅貯蓄契約について適用し、同日前に締結した旧法第四十一条の二第二項の規定による住宅貯蓄契約については、なお従前の例による。
suppl-3491-17/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-10/par-1
The provisions of Article 41-3, paragraph (3), item (ii) of the New Act apply to a housing savings contract under the provisions of that paragraph that is concluded on or after the Effective Date, and with regard to a housing savings contract under the provisions of Article 41-2, paragraph (2) of the Former Act that was concluded before that date, the provisions then in force continue to govern.
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**第二項** 昭和四十八年十二月三十一日以前に締結した契約に係る新法第四十一条の三第四項の規定の適用については、同項中「七年以上の期間」とあるのは、「昭和四十九年一月一日以後七年以上の期間」とする。
suppl-3491-17/art-10/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-10/par-2
With regard to the application of the provisions of Article 41-3, paragraph (4) of the New Act to a contract concluded on or before December 31, 1973, the phrase "a period of seven years or more" in that paragraph is deemed to be replaced with "a period of seven years or more from January 1, 1974".
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**第三項** 前二項に定めるもののほか、この法律の施行に伴う第二章第五節第二款の規定の適用に関し必要な経過措置は、政令で定める。
suppl-3491-17/art-10/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-10/par-3
Beyond what is provided for in the preceding two paragraphs, necessary transitional measures concerning the application of the provisions of Chapter II, Section 5, Subsection 2 accompanying the enforcement of this Act are specified by Cabinet Order.
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### 第十一条（法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3491-17/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-11
**第一項** 新法第三章の規定は、別段の定めがあるものを除くほか、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の施行日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-3491-17/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-11/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act apply to corporation tax for business years of corporations (including associations or foundations without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter) commencing on or after the Effective Date, and with regard to corporation tax for business years of corporations that commenced before that date, the provisions then in force continue to govern.
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### 第十二条（法人税率等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Corporation Tax Rates, etc.
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suppl-3491-17/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-12
**第一項** 旧法第四十二条の規定は、法人の昭和四十五年五月一日から昭和四十九年四月三十日までの間に終了する事業年度分の法人税については、なおその効力を有する。
suppl-3491-17/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-12/par-1
The provisions of Article 42 of the Former Act remain in force with regard to corporation tax for business years of corporations ending during the period from May 1, 1970 to April 30, 1974.
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**第二項** 新法第四十二条の規定は、同条第一項に規定する内国法人の昭和四十九年五月一日以後に終了する事業年度の所得に対する法人税について適用し、当該内国法人の同日前に終了する事業年度の所得に対する法人税については、なお従前の例による。この場合において、同日から昭和五十年四月三十日までの間に終了する事業年度の所得に対する法人税に係る同条の規定の適用については、同条第一項第一号中「百分の三十」とあるのは「百分の二十八」と、「七百万円」とあるのは「六百万円」とし、同条第二項中「七百万円」とあるのは「六百万円」とする。
suppl-3491-17/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-12/par-2
The provisions of Article 42 of the New Act apply to corporation tax on income for business years of domestic corporations prescribed in paragraph (1) of that Article ending on or after May 1, 1974, and with regard to corporation tax on income for business years of those domestic corporations ending before that date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article to corporation tax on income for business years ending during the period from that date to April 30, 1975, the phrase "30 percent" in paragraph (1), item (i) of that Article is deemed to be replaced with "28 percent" and the phrase "7,000,000 yen" with "6,000,000 yen", and the phrase "7,000,000 yen" in paragraph (2) of that Article is deemed to be replaced with "6,000,000 yen".
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### 第十三条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-3491-17/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13
**第一項** 新法第四十三条第一項の表の第四号及び第五号の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をしてその事業の用に供する同項に規定する特定設備等について適用し、法人が同日前に取得等をした旧法第四十三条第一項の表の第四号の設備をその事業の用に供した場合については、なお従前の例による。
suppl-3491-17/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-1
The provisions of items (iv) and (v) of the table in Article 43, paragraph (1) of the New Act apply to specified equipment, etc. prescribed in that paragraph that a corporation uses for its business after making an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter in this Article) thereof on or after the Effective Date, and in the case where a corporation has used for its business the equipment referred to in item (iv) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. before that date, the provisions then in force continue to govern.
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**第二項** 新法第四十三条第一項の表の第十二号の規定は、施行日以後に同号に規定する政令で定められる工事の施行に伴う取得又は建設に係る同号の設備について適用し、同日前に旧法第四十三条第一項の表の第十一号に規定する政令で定められた工事の施行に伴う取得又は建設に係る同号の設備については、なお従前の例による。
suppl-3491-17/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-2
The provisions of item (xii) of the table in Article 43, paragraph (1) of the New Act apply to the facilities referred to in that item pertaining to an acquisition or construction on or after the Effective Date in connection with the execution of construction work specified by Cabinet Order as prescribed in that item, and with regard to the facilities referred to in item (xi) of the table in Article 43, paragraph (1) of the Former Act pertaining to an acquisition or construction before that date in connection with the execution of construction work specified by Cabinet Order as prescribed in that item, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第四十五条の三第一項第一号の規定は、法人の特定繊維工業構造改善臨時措置法の一部を改正する法律の施行の日以後に開始する事業年度の同号に掲げる資産の償却限度額の計算について適用し、法人の同日前に開始する事業年度の旧法第四十五条の三第一項第一号に掲げる資産の償却限度額の計算については、なお従前の例による。この場合において、同号に規定する中小企業構造改善計画を実施する者の判定その他同号の規定の適用に関し必要な事項は、政令で定める。
suppl-3491-17/art-13/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-3
The provisions of Article 45-3, paragraph (1), item (i) of the New Act apply to the calculation of the depreciation limit of the assets listed in that item for business years of corporations commencing on or after the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Structural Improvement of Specified Textile Industries, and with regard to the calculation of the depreciation limit of the assets listed in Article 45-3, paragraph (1), item (i) of the Former Act for business years of corporations commencing before that date, the provisions then in force continue to govern. In this case, the determination of persons who implement a small and medium sized enterprise structural improvement plan prescribed in that item, and other necessary matters concerning the application of the provisions of that item, are specified by Cabinet Order.
machine translation, not official
**第四項** 新法第四十五条の三第一項第二号の規定は、法人の特定繊維工業構造改善臨時措置法の一部を改正する法律の施行の日以後に終了する事業年度の同号に掲げる資産の償却限度額の計算について適用する。ただし、法人が同日以後最初に終了する事業年度において、旧法第四十五条の三第一項第一号の規定の適用を受けることができるときは、当該事業年度については、この限りでない。
suppl-3491-17/art-13/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-4
The provisions of Article 45-3, paragraph (1), item (ii) of the New Act apply to the calculation of the depreciation limit of the assets listed in that item for business years of corporations ending on or after the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Structural Improvement of Specified Textile Industries; provided, however, that if a corporation may receive the application of the provisions of Article 45-3, paragraph (1), item (i) of the Former Act in the business year ending first on or after that date, this does not apply to that business year.
machine translation, not official
**第五項** 法人が昭和四十五年五月一日から昭和四十九年三月三十一日までの間に、旧法第四十六条の二第一項に規定する特定合併を行つた場合における減価償却資産の償却限度額の計算については、なお従前の例による。
suppl-3491-17/art-13/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-5
With regard to the calculation of the depreciation limit of depreciable assets in the case where a corporation carried out a specified merger prescribed in Article 46-2, paragraph (1) of the Former Act during the period from May 1, 1970 to March 31, 1974, the provisions then in force continue to govern.
machine translation, not official
**第六項** 法人で政令で定める事業を営むものが昭和四十九年四月一日から昭和五十一年三月三十一日までの間に、旧法第四十六条の二第一項に規定する特定合併を行つた場合には、同項中「昭和四十九年三月三十一日」とあるのは「昭和五十一年三月三十一日」と、同条第二項中「政令で定めるものを営む法人」とあるのは「昭和四十九年改正法附則第十三条第六項に規定する政令で定める事業を営む法人」と、同条第四項中「第五十一条の二」とあるのは「第五十一条」として、同条の規定の例による。
suppl-3491-17/art-13/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-6
In the case where a corporation engaged in a business specified by Cabinet Order carries out a specified merger prescribed in Article 46-2, paragraph (1) of the Former Act during the period from April 1, 1974 to March 31, 1976, the provisions of that Article are to govern, with the phrase "March 31, 1974" in that paragraph deemed to be replaced with "March 31, 1976", the phrase "a corporation engaged in a business specified by Cabinet Order" in paragraph (2) of that Article deemed to be replaced with "a corporation engaged in a business specified by Cabinet Order as prescribed in Article 13, paragraph (6) of the Supplementary Provisions of the 1974 Amendment Act", and the phrase "Article 51-2" in paragraph (4) of that Article deemed to be replaced with "Article 51".
machine translation, not official
**第七項** 前項の規定の適用がある場合における新法第五十一条の二の規定の適用については、同条第二項中「第四十三条から前条まで」とあるのは、「第四十三条から前条まで（昭和四十九年改正法附則第十三条第六項を含む。）」とする。
suppl-3491-17/art-13/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-7
With regard to the application of the provisions of Article 51-2 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 43 to the preceding Article" in paragraph (2) of that Article is deemed to be replaced with "Article 43 to the preceding Article (including Article 13, paragraph (6) of the Supplementary Provisions of the 1974 Amendment Act)".
machine translation, not official
**第八項** 法人が昭和四十一年四月一日から昭和四十九年三月三十一日までの間に取得し、又は建設した旧法第四十八条第一項に規定する耐火建築物等をその事業の用に供した場合における当該耐火建築物等の償却限度額の計算については、なお従前の例による。
suppl-3491-17/art-13/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-8
With regard to the calculation of the depreciation limit of fire-resistant buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act in the case where a corporation has used for its business those fire-resistant buildings, etc. that it acquired or constructed during the period from April 1, 1966 to March 31, 1974, the provisions then in force continue to govern.
machine translation, not official
**第九項** 法人が昭和四十九年四月一日から昭和五十一年三月三十一日までの間に取得し、又は建設する旧法第四十八条第一項に規定する耐火建築物等のうち政令で定めるものをその事業の用に供する場合については、同項中「昭和四十九年三月三十一日」とあるのは「昭和五十一年三月三十一日」と、「建築基準法第二条第七号に規定する耐火構造を有する建物その他の政令で定めるもの」とあるのは「昭和四十九年改正法附則第十三条第九項に規定する耐火建築物等のうち政令で定めるもの」として、同条の規定の例による。
suppl-3491-17/art-13/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-9
In the case where a corporation uses for its business fire-resistant buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act that are specified by Cabinet Order and that it acquires or constructs during the period from April 1, 1974 to March 31, 1976, the provisions of that Article are to govern, with the phrase "March 31, 1974" in that paragraph deemed to be replaced with "March 31, 1976", and the phrase "buildings with a fire-resistant structure prescribed in Article 2, item (vii) of the Building Standards Act and other buildings specified by Cabinet Order" deemed to be replaced with "fire-resistant buildings, etc. prescribed in Article 13, paragraph (9) of the Supplementary Provisions of the 1974 Amendment Act that are specified by Cabinet Order".
machine translation, not official
**第十項** 前項の規定の適用がある場合における新法第四十五条の三、第四十六条、第五十一条、第五十一条の二、第六十四条から第六十五条まで、第六十五条の七、第六十五条の八及び第六十七条の四の規定の適用については、新法第四十五条の三第一項、第四十六条第一項及び第五十一条第二項中「第四十七条から第四十九条まで」とあるのは「第四十七条から第四十九条まで（昭和四十九年改正法附則第十三条第九項を含む。）」と、新法第五十一条の二第二項中「第四十三条から前条まで」とあるのは「第四十三条から前条まで（昭和四十九年改正法附則第十三条第九項を含む。）」と、新法第六十四条第六項（第六十四条の二第六項及び第六十五条第六項において準用する場合を含む。）、第六十五条の七第七項（第六十五条の八第七項において準用する場合を含む。）及び第六十七条の四第六項中「第四十七条から第五十一条まで」とあるのは「第四十七条から第五十一条まで（昭和四十九年改正法附則第十三条第九項を含む。）」とする。
suppl-3491-17/art-13/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-10
With regard to the application of the provisions of Articles 45-3, 46, 51, 51-2, 64 to 65, 65-7, 65-8 and 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "Articles 47 to 49" in Article 45-3, paragraph (1), Article 46, paragraph (1) and Article 51, paragraph (2) of the New Act is deemed to be replaced with "Articles 47 to 49 (including Article 13, paragraph (9) of the Supplementary Provisions of the 1974 Amendment Act)"; the phrase "Article 43 to the preceding Article" in Article 51-2, paragraph (2) of the New Act is deemed to be replaced with "Article 43 to the preceding Article (including Article 13, paragraph (9) of the Supplementary Provisions of the 1974 Amendment Act)"; and the phrase "Articles 47 to 51" in Article 64, paragraph (6) (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6)), Article 65-7, paragraph (7) (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7)) and Article 67-4, paragraph (6) of the New Act is deemed to be replaced with "Articles 47 to 51 (including Article 13, paragraph (9) of the Supplementary Provisions of the 1974 Amendment Act)".
machine translation, not official
**第十一項** 法人が昭和四十三年四月一日から昭和四十九年三月三十一日までの間に取得し、又は建設した旧法第四十八条の二第一項に規定する原油備蓄施設をその備蓄の用に供した場合における当該原油備蓄施設の償却限度額の計算については、同項中「昭和五十年三月三十一日」とあるのは、「昭和四十九年三月三十一日」として、同条の規定の例による。
suppl-3491-17/art-13/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-11
With regard to the calculation of the depreciation limit of crude oil stockpiling facilities prescribed in Article 48-2, paragraph (1) of the Former Act in the case where a corporation has used for stockpiling those crude oil stockpiling facilities that it acquired or constructed during the period from April 1, 1968 to March 31, 1974, the provisions of that Article are to govern, with the phrase "March 31, 1975" in that paragraph deemed to be replaced with "March 31, 1974".
machine translation, not official
**第十二項** 新法第五十一条の規定は、法人が施行日以後に取得等をしてその事業の用に供する同条第一項に規定する共同利用施設について適用し、法人が同日前に取得等をした旧法第五十一条第一項又は第五十一条の二第一項に規定する共同利用施設をその事業の用に供した場合における当該共同利用施設については、なお従前の例による。
suppl-3491-17/art-13/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-12
The provisions of Article 51 of the New Act apply to jointly used facilities prescribed in paragraph (1) of that Article that a corporation uses for its business after making an acquisition, etc. thereof on or after the Effective Date, and with regard to jointly used facilities prescribed in Article 51, paragraph (1) or Article 51-2, paragraph (1) of the Former Act in the case where a corporation has used for its business those jointly used facilities for which it made an acquisition, etc. before that date, the provisions then in force continue to govern.
machine translation, not official
**第十三項** 新法第五十二条の規定は、法人が施行日以後に同条第一項に規定する費用又は負担金を支出する場合について適用し、法人が同日前に旧法第五十二条第一項に規定する費用を支出した場合については、なお従前の例による。
suppl-3491-17/art-13/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-13
The provisions of Article 52 of the New Act apply in the case where a corporation pays the expenses or contributions prescribed in paragraph (1) of that Article on or after the Effective Date, and in the case where a corporation paid the expenses prescribed in Article 52, paragraph (1) of the Former Act before that date, the provisions then in force continue to govern.
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### 第十四条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations
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suppl-3491-17/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14
**第一項** 旧法第五十六条の二第一項に規定する特定組合が昭和四十一年四月一日から昭和四十九年三月三十一日までの間に同項の承認を受けた同項に規定する構造改善事業計画に従い、当該特定組合の同項に規定する組合員等が納付する同項の納付金又は当該特定組合が積み立てる中小企業構造改善準備金については、なお従前の例による。
suppl-3491-17/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14/par-1
With regard to the payments referred to in Article 56-2, paragraph (1) of the Former Act that members, etc. of a specified association prescribed in that paragraph make, or the reserve for small and medium sized enterprise structural improvement that the specified association sets aside, in accordance with a structural improvement project plan prescribed in that paragraph for which the specified association received the approval referred to in that paragraph during the period from April 1, 1966 to March 31, 1974, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法第五十六条の三第一項に規定する特定下請組合が昭和四十五年五月一日から昭和四十九年三月三十一日までの間に同項の承認を受けた同項に規定する振興事業計画に従い、同項に規定する特定親事業者及び特定下請事業者が納付する同項の納付金又は当該特定下請組合が積み立てる下請中小企業振興準備金については、なお従前の例による。
suppl-3491-17/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14/par-2
With regard to the payments referred to in Article 56-3, paragraph (1) of the Former Act that a specified parent business operator and specified subcontracting business operators prescribed in that paragraph make, or the reserve for promotion of subcontracting small and medium sized enterprises that the specified subcontracting association sets aside, in accordance with a promotion project plan prescribed in that paragraph for which a specified subcontracting association prescribed in that paragraph received the approval referred to in that paragraph during the period from May 1, 1970 to March 31, 1974, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第五十六条の三第一項に規定する採掘権者又は租鉱権者である法人の昭和四十九年四月一日以後最初に終了する事業年度における同条の規定の適用については、同項中「当該事業年度において」とあるのは、「当該事業年度及び当該事業年度の直前の事業年度において」とする。
suppl-3491-17/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14/par-3
With regard to the application of the provisions of Article 56-3 of the New Act in the business year ending first on or after April 1, 1974 of a corporation that is a holder of mining rights or a holder of lease mining rights prescribed in paragraph (1) of that Article, the phrase "in that business year" in that paragraph is deemed to be replaced with "in that business year and the business year immediately preceding that business year".
machine translation, not official
**第四項** 新法第五十六条の十一第一項に規定する証券業を営む法人の昭和四十九年四月一日から昭和五十一年三月三十一日までの間に開始する事業年度における同条の規定の適用については、同項第一号中「百分の五十」とあるのは「百分の六十」と、同項第二号中「百分の二十」とあるのは「百分の二十五」とする。
suppl-3491-17/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14/par-4
With regard to the application of the provisions of Article 56-11 of the New Act in business years commencing during the period from April 1, 1974 to March 31, 1976 of a corporation engaged in the securities business prescribed in paragraph (1) of that Article, the phrase "50 percent" in item (i) of that paragraph is deemed to be replaced with "60 percent", and the phrase "20 percent" in item (ii) of that paragraph is deemed to be replaced with "25 percent".
machine translation, not official
**第五項** 新法第五十六条の十二の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-3491-17/art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14/par-5
The provisions of Article 56-12 of the New Act apply to corporation tax for business years of corporations ending on or after the Effective Date, and with regard to corporation tax for business years of corporations that ended before that date, the provisions then in force continue to govern.
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### 第十五条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets by Corporations
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suppl-3491-17/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-15
**第一項** 新法第六十四条、第六十五条の三、第六十五条の四及び第六十五条の六の規定は、法人が昭和四十九年一月一日以後に行うこれらの規定に該当する資産の譲渡（新法第六十四条第二項の規定により収用等による譲渡があつたものとみなされる行為を含む。）に係る法人税について適用し、法人が同日前に行つた当該資産の譲渡に係る法人税については、なお従前の例による。
suppl-3491-17/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-15/par-1
The provisions of Articles 64, 65-3, 65-4 and 65-6 of the New Act apply to corporation tax pertaining to a transfer of assets falling under those provisions that a corporation carries out on or after January 1, 1974 (including an act deemed to be a transfer by expropriation, etc. pursuant to the provisions of Article 64, paragraph (2) of the New Act), and with regard to corporation tax pertaining to such a transfer of assets that a corporation carried out before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第六十三条、第六十五条の五及び第六十五条の七から第六十五条の九までの規定は、法人が施行日以後に行うこれらの規定に該当する資産の譲渡に係る法人税について適用し、法人が同日前に行つた当該資産の譲渡に係る法人税については、なお従前の例による。
suppl-3491-17/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-15/par-2
The provisions of Article 63, Article 65-5 and Articles 65-7 to 65-9 of the New Act apply to corporation tax pertaining to a transfer of assets falling under those provisions that a corporation carries out on or after the Effective Date, and with regard to corporation tax pertaining to such a transfer of assets that a corporation carried out before that date, the provisions then in force continue to govern.
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### 第十六条（合併の場合の清算所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Liquidation Income in the Case of Mergers
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suppl-3491-17/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-16
**第一項** 旧法第六十六条第一項第八号に規定する卸売市場整備基本方針が定められた日から二年以内に同号に規定する認定を受けた法人が合併をした場合における清算所得に対する法人税については、なお従前の例による。
suppl-3491-17/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-16/par-1
With regard to corporation tax on liquidation income in the case where a corporation that received the certification prescribed in Article 66, paragraph (1), item (viii) of the Former Act within two years from the date on which the basic policy for improvement of wholesale markets prescribed in that item was established has carried out a merger, the provisions then in force continue to govern.
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### 第十七条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
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suppl-3491-17/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-17
**第一項** 新法第六十六条の五の規定は、法人が施行日以後に取得し、又は製作する同条第一項に規定する試験研究用資産について適用し、法人が同日前に取得し、又は製作した旧法第六十六条の五第一項に規定する試験研究用資産については、なお従前の例による。
suppl-3491-17/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-17/par-1
The provisions of Article 66-5 of the New Act apply to assets for experimental research prescribed in paragraph (1) of that Article that a corporation acquires or manufactures on or after the Effective Date, and with regard to assets for experimental research prescribed in Article 66-5, paragraph (1) of the Former Act that a corporation acquired or manufactured before that date, the provisions then in force continue to govern.
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### 第十八条（法人の転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Subsidies, etc. for Business Conversion or Discontinuation Received by Corporations
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suppl-3491-17/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-18
**第一項** 新法第六十七条の四の規定は、法人が施行日以後に同条第一項に規定する転廃業助成金等の交付を受ける場合について適用し、法人が同日前に旧法第六十七条の四第一項に規定する転廃業助成金等の交付を受けた場合については、なお従前の例による。
suppl-3491-17/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-18/par-1
The provisions of Article 67-4 of the New Act apply in the case where a corporation receives a subsidy, etc. for business conversion or discontinuation prescribed in paragraph (1) of that Article on or after the Effective Date, and in the case where a corporation received a subsidy, etc. for business conversion or discontinuation prescribed in Article 67-4, paragraph (1) of the Former Act before that date, the provisions then in force continue to govern.
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### 第十九条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-3491-17/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-19
**第一項** 新法第七十七条第一項の規定は、施行日以後に行われる同項に規定する交換により取得する土地の所有権の移転の登記に係る登録免許税について適用し、同日前に行われた旧法第七十七条第一項に規定する交換により取得した土地の当該登記に係る登録免許税については、なお従前の例による。
suppl-3491-17/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-19/par-1
The provisions of Article 77, paragraph (1) of the New Act apply to registration and license tax pertaining to a registration of transfer of ownership of land acquired through an exchange prescribed in that paragraph that is carried out on or after the Effective Date, and with regard to registration and license tax pertaining to such a registration for land acquired through an exchange prescribed in Article 77, paragraph (1) of the Former Act that was carried out before that date, the provisions then in force continue to govern.
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**第二項** 新法第七十八条の三第二項の規定は、同項の政令で定める組合員又は所属員が施行日以後に受ける同項に規定する登記に係る登録免許税について適用し、これらの者が同日前に受けた旧法第七十八条の三第二項に規定する登記に係る登録免許税については、なお従前の例による。
suppl-3491-17/art-19/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-19/par-2
The provisions of Article 78-3, paragraph (2) of the New Act apply to registration and license tax pertaining to a registration prescribed in that paragraph that members or affiliated members specified by Cabinet Order referred to in that paragraph obtain on or after the Effective Date, and with regard to registration and license tax pertaining to a registration prescribed in Article 78-3, paragraph (2) of the Former Act that those persons obtained before that date, the provisions then in force continue to govern.
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**第三項** 卸売市場法（昭和四十六年法律第三十五号）第四条に規定する卸売市場整備基本方針が定められた日から二年を経過する日までの間にされた同法第七十三条第一項の規定による認定に係る旧法第八十一条第一項各号に掲げる事項についての登記で当該認定があつた日から一年以内に受けるものに係る登録免許税については、なお従前の例による。
suppl-3491-17/art-19/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-19/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-19/par-3
With regard to registration and license tax pertaining to a registration of the matters listed in the items of Article 81, paragraph (1) of the Former Act in relation to a certification under the provisions of Article 73, paragraph (1) of the Wholesale Market Act (Act No. 35 of 1971) given during the period until the day on which two years have elapsed from the date on which the basic policy for improvement of wholesale markets prescribed in Article 4 of that Act was established, where the registration is obtained within one year from the date of the certification, the provisions then in force continue to govern.
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**第四項** 旧法第八十一条第二項に規定する特定合併に係る同条第一項第二号又は第四号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
suppl-3491-17/art-19/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-19/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-19/par-4
With regard to registration and license tax pertaining to a registration of the matters listed in Article 81, paragraph (1), item (ii) or (iv) of the Former Act in relation to a specified merger prescribed in paragraph (2) of that Article, the provisions then in force continue to govern.
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### 第二十条（揮発油税及び地方道路税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gasoline Tax and Local Road Tax
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suppl-3491-17/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20
**第一項** 次の表の上欄に掲げる法律又は条約の規定により揮発油税及び地方道路税の免除を受けて施行日前に揮発油の製造場から移出され、又は保税地域から引き取られた揮発油について、同日以後に同表の下欄に掲げる法律の規定に該当することとなつた場合における揮発油税及び地方道路税の税額については、新法第八十九条の規定を適用する。
免除の規定 追徴の規定
揮発油税法第十四条の二第一項 同法第十四条の二第七項
揮発油税法第十六条の四第一項 同法第十六条の四第三項
輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 同法第十一条第三項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 同法第十二条第三項
輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 同法第十三条第三項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項
租税特別措置法第九十条の二第一項 同法第九十条の二第二項において準用する揮発油税法第十四条の二第七項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第十条第一項（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第十条第二項又は第十一条第二項（これらの規定を日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第三条第二項において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）
日本国とアメリカ合衆国との間の相互防衛援助協定第六条 日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条
suppl-3491-17/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-1
With regard to the amounts of gasoline tax and local road tax in the case where gasoline that was shipped out of a gasoline manufacturing site or taken out of a bonded area before the Effective Date with exemption from gasoline tax and local road tax under the provisions of the Acts or treaties listed in the left-hand column of the following table comes to fall under the provisions of the Acts listed in the right-hand column of the table on or after that date, the provisions of Article 89 of the New Act apply.
Provisions on exemption Provisions on additional collection
Article 14-2, paragraph (1) of the Gasoline Tax Act Article 14-2, paragraph (7) of that Act
Article 16-4, paragraph (1) of the Gasoline Tax Act Article 16-4, paragraph (3) of that Act
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) Article 11, paragraph (3) of that Act
Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 12, paragraph (3) of that Act
Article 13, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (3) of that Act
Article 90-2, paragraph (1) of the Act on Special Measures Concerning Taxation Article 14-2, paragraph (7) of the Gasoline Tax Act as applied mutatis mutandis pursuant to Article 90-2, paragraph (2) of that Act
Article 10, paragraph (1) of the Act on Temporary Special Provisions for the Income Tax Act, etc. Incidental to the Implementation of the Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America, Regarding Facilities and Areas and the Status of United States Armed Forces in Japan (Act No. 111 of 1952) (including as applied mutatis mutandis pursuant to Article 3, paragraph (1) of the Act on Temporary Special Provisions for the Income Tax Act, etc. Incidental to the Implementation of the Agreement Regarding the Status of the United Nations Forces in Japan (Act No. 149 of 1954)) Article 10, paragraph (2) or Article 11, paragraph (2) of the Act on Temporary Special Provisions for the Income Tax Act, etc. Incidental to the Implementation of the Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America, Regarding Facilities and Areas and the Status of United States Armed Forces in Japan (including as applied mutatis mutandis pursuant to Article 3, paragraph (2) of the Act on Temporary Special Provisions for the Income Tax Act, etc. Incidental to the Implementation of the Agreement Regarding the Status of the United Nations Forces in Japan)
Article 7 of the Act on Temporary Special Provisions for the Customs Act, etc. Incidental to the Implementation of the Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America, Regarding Facilities and Areas and the Status of United States Armed Forces in Japan (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions for the Income Tax Act, etc. Incidental to the Implementation of the Agreement Regarding the Status of the United Nations Forces in Japan) Article 8 of the Act on Temporary Special Provisions for the Customs Act, etc. Incidental to the Implementation of the Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America, Regarding Facilities and Areas and the Status of United States Armed Forces in Japan (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions for the Income Tax Act, etc. Incidental to the Implementation of the Agreement Regarding the Status of the United Nations Forces in Japan)
Article 6 of the Mutual Defense Assistance Agreement between Japan and the United States of America Article 2 of the Act on Temporary Special Provisions for the Customs Act, etc. Incidental to the Implementation of the Mutual Defense Assistance Agreement between Japan and the United States of America (Act No. 112 of 1954)
machine translation, not official
**第二項** 施行日前に揮発油の製造場から移出された揮発油で、揮発油税法第十四条第三項（同法第十五条第三項及び第十六条の三第三項並びに租税特別措置法第九十条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る期限が同日以後に到来するものに限る。）について、当該期限までに揮発油税法第十四条第三項に規定する書類が提出されなかつた場合における当該揮発油に係る揮発油税及び地方道路税の税額については、新法第八十九条の規定を適用する。
suppl-3491-17/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-2
With regard to the amounts of gasoline tax and local road tax on gasoline that was shipped out of a gasoline manufacturing site before the Effective Date and that is subject to the notification or approval under Article 14, paragraph (3) of the Gasoline Tax Act (including as applied mutatis mutandis pursuant to Article 15, paragraph (3) and Article 16-3, paragraph (3) of that Act and Article 90, paragraph (3) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) (limited to gasoline for which the time limit pertaining to the notification or approval arrives on or after that date), in the case where the documents prescribed in Article 14, paragraph (3) of the Gasoline Tax Act have not been submitted by that time limit, the provisions of Article 89 of the New Act apply.
machine translation, not official
**第三項** この法律の施行の際揮発油の製造場及び保税地域以外の場所（沖縄県の区域内の場所を除く。）で揮発油（揮発油税法第十六条第一項又は第十六条の二第一項の規定の適用を受けるものを除く。）を所持する揮発油の製造者又は販売業者がある場合において、その数量（二以上の場所で所持する場合には、その合計数量）が五キロリットル以上であるときは、当該揮発油については、その者が揮発油の製造者でないときはこれを揮発油の製造者とみなし、施行日に当該揮発油をその製造場から移出したものとみなして、一キロリットルにつき、四千九百円の揮発油税及び九百円の地方道路税を課する。
suppl-3491-17/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-3
If, at the time this Act comes into effect, there is a gasoline manufacturer or seller who possesses gasoline (excluding gasoline to which the provisions of Article 16, paragraph (1) or Article 16-2, paragraph (1) of the Gasoline Tax Act apply) at a place other than a gasoline manufacturing site or a bonded area (excluding places within the area of Okinawa Prefecture), and the quantity of that gasoline (or, if the person possesses it at two or more places, the total quantity) is 5 kiloliters or more, then with regard to that gasoline, the person, if not a gasoline manufacturer, is deemed to be a gasoline manufacturer, the gasoline is deemed to have been shipped out of the person's manufacturing site on the Effective Date, and gasoline tax of 4,900 yen and local road tax of 900 yen per kiloliter are imposed.
machine translation, not official
**第四項** 前項の場合においては、税務署長は、揮発油税にあわせて地方道路税を徴収する。この場合において、税務署長は、その所轄区域内に所在する同一人の貯蔵場所にある揮発油に係る揮発油税額及び地方道路税額を合算し、当該合算した額の揮発油税及び地方道路税を、昭和四十九年五月から九月までの各月に等分して、それぞれその月の末日を納期限として、徴収する。
suppl-3491-17/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-4
In the case referred to in the preceding paragraph, the district director collects local road tax together with gasoline tax. In this case, the district director is to aggregate the amount of gasoline tax and the amount of local road tax on gasoline held at storage places of the same person located within the district under the district director's jurisdiction, and collect the gasoline tax and local road tax of that aggregated amount by dividing it equally among the months from May to September 1974, with the last day of each month as the due date for payment.
machine translation, not official
**第五項** 第三項の規定による揮発油税及び地方道路税については、地方道路税法第七条第二項、第九条第二項、第十条第一項、第十二条第三項及び第十三条第一項中「二百八十七分の四十四」とあるのは「五十八分の九」と、「二百八十七分の二百四十三」とあるのは「五十八分の四十九」として、これらの規定を適用する。
suppl-3491-17/art-20/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-5
With regard to gasoline tax and local road tax under the provisions of paragraph (3), the provisions of Article 7, paragraph (2), Article 9, paragraph (2), Article 10, paragraph (1), Article 12, paragraph (3) and Article 13, paragraph (1) of the Local Road Tax Act apply, with the phrase "44/287" in those provisions deemed to be replaced with "9/58", and the phrase "243/287" deemed to be replaced with "49/58".
machine translation, not official
**第六項** 第三項に規定する者は、同項の規定に該当する揮発油の貯蔵場所並びに当該場所ごとの当該揮発油の所持数量及び課税標準数量（当該所持数量から揮発油税法第八条第一項の規定により控除される数量を控除した数量をいう。）を記載した申告書を、施行日から一月以内に、その貯蔵場所の所在地の所轄税務署長に提出しなければならない。
suppl-3491-17/art-20/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-6
The person prescribed in paragraph (3) must submit a return stating the storage places of the gasoline falling under the provisions of that paragraph, and the quantity of that gasoline possessed and the tax basis quantity (meaning the quantity obtained by deducting from that quantity possessed the quantity deducted pursuant to the provisions of Article 8, paragraph (1) of the Gasoline Tax Act) for each of those places, to the district director of the tax office with jurisdiction over the location of the storage places within one month from the Effective Date.
machine translation, not official
**第七項** 次の各号に掲げる場合において、当該各号に掲げる揮発油の製造者が、政令で定めるところにより、当該揮発油が第三項の規定による揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものであることにつき、当該揮発油のもどし入れ又は移入に係る揮発油の製造場の所在地の所轄税務署長の確認を受けたときは、当該揮発油税額及び地方道路税額は、揮発油税法第十七条及び地方道路税法第九条の規定に準じて、当該揮発油につき当該揮発油の製造者が納付した、又は納付すべき揮発油税額及び地方道路税額（第二号に該当する場合には、同号に規定する他の揮発油の製造場からの移出により納付された、若しくは納付されるべき又は保税地域からの引取りにより納付された、若しくは納付されるべき若しくは徴収された、若しくは徴収されるべき揮発油税額及び地方道路税額）にあわせて、その者に係る揮発油税額及び地方道路税額から控除し、又はその者に還付する。
suppl-3491-17/art-20/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-7
In the cases listed in the following items, if the gasoline manufacturer set forth in the respective items has, pursuant to the provisions of Cabinet Order, obtained confirmation from the district director of the tax office with jurisdiction over the location of the gasoline manufacturing site into which the gasoline was returned or brought that the amount of gasoline tax and the amount of local road tax under the provisions of paragraph (3) have been collected, or are to be collected, on that gasoline, that amount of gasoline tax and amount of local road tax are, in accordance with the provisions of Article 17 of the Gasoline Tax Act and Article 9 of the Local Road Tax Act, deducted from the amount of gasoline tax and the amount of local road tax of that person, or refunded to that person, together with the amount of gasoline tax and the amount of local road tax that the gasoline manufacturer has paid or is to pay on that gasoline (in the case falling under item (ii), the amount of gasoline tax and the amount of local road tax that have been paid or are to be paid on shipment out of the other gasoline manufacturing site prescribed in that item, or that have been paid or are to be paid, or have been collected or are to be collected, on taking out of a bonded area):
machine translation, not official
**一** 揮発油の製造者がその製造場から移出した揮発油で、第三項の規定により揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものが当該製造場にもどし入れられた場合 同項の規定の適用がないものとした場合における当該揮発油の製造者
suppl-3491-17/art-20/par-7/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-7/item-1
where gasoline that a gasoline manufacturer has shipped out of its manufacturing site and on which the amount of gasoline tax and the amount of local road tax have been collected, or are to be collected, pursuant to the provisions of paragraph (3) has been returned into that manufacturing site: the manufacturer of that gasoline as it would be if the provisions of that paragraph did not apply;
machine translation, not official
**二** 前号に該当する場合を除き、揮発油の製造者が、他の揮発油の製造場から移出され、又は保税地域から引き取られた揮発油で第三項の規定により揮発油税額及び地方道路税額を徴収された、又は徴収されるべきものを揮発油の製造場に移入し、当該揮発油をその移入した製造場から更に移出した場合 当該揮発油の製造者
suppl-3491-17/art-20/par-7/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-7/item-2
except in the case falling under the preceding item, where a gasoline manufacturer has brought into a gasoline manufacturing site gasoline that was shipped out of another gasoline manufacturing site or taken out of a bonded area and on which the amount of gasoline tax and the amount of local road tax have been collected, or are to be collected, pursuant to the provisions of paragraph (3), and has further shipped that gasoline out of the manufacturing site into which it was brought: that gasoline manufacturer.
machine translation, not official
### 第二十二条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
caption: machine translation, not official
suppl-3491-17/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-22
**第一項** 前条の規定による改正後の租税特別措置法の一部を改正する法律（次項において「改正後の昭和四十八年改正法」という。）附則第三条第三項及び第四項の規定は、個人が施行日以後に取得又は製作若しくは建設をする同条第三項に規定する減価償却資産をその事業の用に供する場合について適用し、個人が同日前に取得又は製作若しくは建設をした当該減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3491-17/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-22/par-1
The provisions of Article 3, paragraphs (3) and (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the preceding Article (referred to as the "1973 Amendment Act as Amended" in the following paragraph) apply in the case where an individual uses for the individual's business depreciable assets prescribed in paragraph (3) of that Article that the individual acquires, manufactures or constructs on or after the Effective Date, and in the case where an individual has used for the individual's business such depreciable assets that the individual acquired, manufactured or constructed before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 改正後の昭和四十八年改正法附則第十一条第四項及び第五項の規定は、法人が施行日以後に取得又は製作若しくは建設をする同条第四項に規定する減価償却資産をその事業の用に供する場合について適用し、法人が同日前に取得又は製作若しくは建設をした当該減価償却資産をその事業の用に供した場合については、なお従前の例による。
suppl-3491-17/art-22/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-22/par-2
The provisions of Article 11, paragraphs (4) and (5) of the Supplementary Provisions of the 1973 Amendment Act as Amended apply in the case where a corporation provides for use in its business depreciable assets prescribed in paragraph (4) of that Article that it acquires, or manufactures or constructs, on or after the Effective Date, and in the case where a corporation has provided for use in its business such depreciable assets that it acquired, or manufactured or constructed, before that date, the provisions then in force continue to govern.
machine translation, not official
---
## Cites
- suppl-3491-17/art-3/par-3: 所得税法第十条第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/en/income-tax-act/art-10/par-3 · https://japanlaw.org/l/340AC0000000033/art-10/par-3
- suppl-3491-17/art-3/par-3: 同条第四項 → 所得税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/income-tax-act/art-10/par-4 · https://japanlaw.org/l/340AC0000000033/art-10/par-4
- suppl-3491-17/art-3/par-3: 前項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3491-17/art-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-3/par-2
- suppl-3491-17/art-3/par-3: この条 → 租税特別措置法 附則第三条 (Supplementary Provisions, Article 3), suppl-3491-17/art-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-3
- suppl-3491-17/art-3/par-4: 前項 → 租税特別措置法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3491-17/art-3/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-3/par-3
- suppl-3491-17/art-4/par-3: 所得税法第十条第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/en/income-tax-act/art-10/par-3 · https://japanlaw.org/l/340AC0000000033/art-10/par-3
- suppl-3491-17/art-4/par-3: 同条第四項 → 所得税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/income-tax-act/art-10/par-4 · https://japanlaw.org/l/340AC0000000033/art-10/par-4
- suppl-3491-17/art-4/par-3: 前項 → 租税特別措置法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3491-17/art-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-2
- suppl-3491-17/art-4/par-3: この条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-3491-17/art-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4
- suppl-3491-17/art-4/par-4: 前項 → 租税特別措置法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3491-17/art-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-3
- suppl-3491-17/art-6/par-5: 建築基準法（昭和二十五年法律第二百一号）第二条第七号 → e-Gov law 325AC0000000201, 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — not held in this collection
- suppl-3491-17/art-6/par-5: 租税特別措置法の一部を改正する法律（昭和四十九年法律第十七号。以下「昭和四十九年改正法」という。）附則第六条第五項 → 租税特別措置法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-3491-17/art-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-5
- suppl-3491-17/art-6/par-6: 前項 → 租税特別措置法 附則第六条第五項 (Supplementary Provisions, Article 6, paragraph (5)), suppl-3491-17/art-6/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-5
- suppl-3491-17/art-6/par-7: 第二項 → 租税特別措置法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3491-17/art-14/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14/par-2
- suppl-3491-17/art-6/par-7: 附則第十四条第一項 → 租税特別措置法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-3491-17/art-14/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-14/par-1
- suppl-3491-17/art-10/par-3: 前二項 → 租税特別措置法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-3491-17/art-10/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-10/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-10/par-2
- suppl-3491-17/art-10/par-3: 前二項 → 租税特別措置法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3491-17/art-10/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-10/par-1
- suppl-3491-17/art-13/par-1: この条 → 租税特別措置法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3491-17/art-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13
- suppl-3491-17/art-13/par-6: 昭和四十九年改正法附則第十三条第六項 → 租税特別措置法 附則第十三条第六項 (Supplementary Provisions, Article 13, paragraph (6)), suppl-3491-17/art-13/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-6
- suppl-3491-17/art-13/par-7: 前項 → 租税特別措置法 附則第十三条第六項 (Supplementary Provisions, Article 13, paragraph (6)), suppl-3491-17/art-13/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-6
- suppl-3491-17/art-13/par-9: 建築基準法第二条第七号 → e-Gov law 325AC0000000201, 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — not held in this collection
- suppl-3491-17/art-13/par-9: 昭和四十九年改正法附則第十三条第九項 → 租税特別措置法 附則第十三条第九項 (Supplementary Provisions, Article 13, paragraph (9)), suppl-3491-17/art-13/par-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-9
- suppl-3491-17/art-13/par-10: 前項 → 租税特別措置法 附則第十三条第九項 (Supplementary Provisions, Article 13, paragraph (9)), suppl-3491-17/art-13/par-9 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-9
- suppl-3491-17/art-19/par-3: 卸売市場法（昭和四十六年法律第三十五号）第四条 → e-Gov law 346AC0000000035, 第四条 (Article 4), art-4 — not held in this collection
- suppl-3491-17/art-19/par-3: 同法第七十三条第一項 → e-Gov law 346AC0000000035, 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — not held in this collection
- suppl-3491-17/art-20/par-1: 揮発油税法第十四条の二第一項 → e-Gov law 332AC0000000055, 第十四条の二第一項 (Article 14-2, paragraph (1)), art-14-2/par-1 — not held in this collection
- suppl-3491-17/art-20/par-1: 同法第十四条の二第七項 → e-Gov law 332AC0000000055, 第十四条の二第七項 (Article 14-2, paragraph (7)), art-14-2/par-7 — not held in this collection
- suppl-3491-17/art-20/par-1: 揮発油税法第十六条の四第一項 → e-Gov law 332AC0000000055, 第十六条の四第一項 (Article 16-4, paragraph (1)), art-16-4/par-1 — not held in this collection
- suppl-3491-17/art-20/par-1: 同法第十六条の四第三項 → e-Gov law 332AC0000000055, 第十六条の四第三項 (Article 16-4, paragraph (3)), art-16-4/par-3 — not held in this collection
- suppl-3491-17/art-20/par-1: 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 → e-Gov law 330AC0000000037, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- suppl-3491-17/art-20/par-1: 同法第十一条第三項 → e-Gov law 330AC0000000037, 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — not held in this collection
- suppl-3491-17/art-20/par-1: 輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 → e-Gov law 330AC0000000037, 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — not held in this collection
- suppl-3491-17/art-20/par-1: 同法第十二条第三項 → e-Gov law 330AC0000000037, 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — not held in this collection
- suppl-3491-17/art-20/par-1: 輸入品に対する内国消費税の徴収等に関する法律第十三条第一項 → e-Gov law 330AC0000000037, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- suppl-3491-17/art-20/par-1: 同法第十三条第三項 → e-Gov law 330AC0000000037, 第十三条第三項 (Article 13, paragraph (3)), art-13/par-3 — not held in this collection
- suppl-3491-17/art-20/par-1: 関税定率法（明治四十三年法律第五十四号）第十五条第二項 → e-Gov law 143AC0000000054, 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — not held in this collection
- suppl-3491-17/art-20/par-1: 第十六条第二項 → e-Gov law 143AC0000000054, 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — not held in this collection
- suppl-3491-17/art-20/par-1: 第十七条第四項 → e-Gov law 143AC0000000054, 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — not held in this collection
- suppl-3491-17/art-20/par-1: における合衆国軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十七年法律第百十一号）第十条第一項 → e-Gov law 327AC0000000111, 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — not held in this collection
- suppl-3491-17/art-20/par-1: 日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第三条第一項 → e-Gov law 329AC0000000149, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- suppl-3491-17/art-20/par-1: 国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条 → e-Gov law 327AC0000000112, 第七条 (Article 7), art-7 — not held in this collection
- suppl-3491-17/art-20/par-1: 日本国とアメリカ合衆国との間の相互防衛援助協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十九年法律第百十二号）第二条 → e-Gov law 329AC0000000112, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3491-17/art-20/par-2: 揮発油税法第十四条第三項 → e-Gov law 332AC0000000055, 第十四条第三項 (Article 14, paragraph (3)), art-14/par-3 — not held in this collection
- suppl-3491-17/art-20/par-2: 同法第十五条第三項 → e-Gov law 332AC0000000055, 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — not held in this collection
- suppl-3491-17/art-20/par-2: 第十六条の三第三項 → e-Gov law 332AC0000000055, 第十六条の三第三項 (Article 16-3, paragraph (3)), art-16-3/par-3 — not held in this collection
- suppl-3491-17/art-20/par-2: この項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3491-17/art-20/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-2
- suppl-3491-17/art-20/par-3: 揮発油税法第十六条第一項 → e-Gov law 332AC0000000055, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection
- suppl-3491-17/art-20/par-3: 第十六条の二第一項 → e-Gov law 332AC0000000055, 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — not held in this collection
- suppl-3491-17/art-20/par-4: 前項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3491-17/art-20/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-3
- suppl-3491-17/art-20/par-5: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3491-17/art-20/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-3
- suppl-3491-17/art-20/par-6: 揮発油税法第八条第一項 → e-Gov law 332AC0000000055, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- suppl-3491-17/art-20/par-6: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3491-17/art-20/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-3
- suppl-3491-17/art-20/par-7: 揮発油税法第十七条 → e-Gov law 332AC0000000055, 第十七条 (Article 17), art-17 — not held in this collection
- suppl-3491-17/art-20/par-7: 第二号 → 租税特別措置法 附則第二十条第七項第二号 (Supplementary Provisions, Article 20, paragraph (7), item (ii)), suppl-3491-17/art-20/par-7/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-7/item-2
- suppl-3491-17/art-20/par-7: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3491-17/art-20/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-3
- suppl-3491-17/art-20/par-7/item-1: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3491-17/art-20/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-3
- suppl-3491-17/art-20/par-7/item-2: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3491-17/art-20/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-3
- suppl-3491-17/art-20/par-7/item-2: 前号 → 租税特別措置法 附則第二十条第七項第一号 (Supplementary Provisions, Article 20, paragraph (7), item (i)), suppl-3491-17/art-20/par-7/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-7/item-1
- suppl-3491-17/art-22/par-1: 次項 → 租税特別措置法 附則第二十二条第二項 (Supplementary Provisions, Article 22, paragraph (2)), suppl-3491-17/art-22/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-22/par-2
- suppl-3491-17/art-22/par-2: 昭和四十八年改正法附則第十一条第四項 → 租税特別措置法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-3481-16/art-11/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-11/par-4
- suppl-3491-17/art-22/par-2: 第五項 → 租税特別措置法 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-3481-16/art-11/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-11/par-5
## Cited by
22 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 附則第十一条第五項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3481-16/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3481-16/art-11/par-5
- 租税特別措置法 附則第三条第三項（少額国債の利子の非課税に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-3/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-3/par-3
- 租税特別措置法 附則第三条第四項（少額国債の利子の非課税に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-3/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-3/par-4
- 租税特別措置法 附則第四条第三項（勤労者財産形成貯蓄の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-3
- 租税特別措置法 附則第四条第四項（勤労者財産形成貯蓄の利子所得等の非課税に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-4/par-4
- 租税特別措置法 附則第六条第五項（個人の減価償却等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-5
- 租税特別措置法 附則第六条第六項（個人の減価償却等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-6
- 租税特別措置法 附則第六条第七項（個人の減価償却等に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-6/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-6/par-7
- 租税特別措置法 附則第十条第三項（住宅貯蓄控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-10/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-10/par-3
- 租税特別措置法 附則第十三条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-1
- 租税特別措置法 附則第十三条第六項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-6
- 租税特別措置法 附則第十三条第七項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-7
- 租税特別措置法 附則第十三条第九項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-9
- 租税特別措置法 附則第十三条第十項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-13/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-13/par-10
- 租税特別措置法 附則第二十条第二項（揮発油税及び地方道路税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-2
- 租税特別措置法 附則第二十条第四項（揮発油税及び地方道路税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-4
- 租税特別措置法 附則第二十条第五項（揮発油税及び地方道路税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-5
- 租税特別措置法 附則第二十条第六項（揮発油税及び地方道路税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-6
- 租税特別措置法 附則第二十条第七項（揮発油税及び地方道路税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-7
- 租税特別措置法 附則第二十条第七項第一号（揮発油税及び地方道路税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-7/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-7/item-1
- 租税特別措置法 附則第二十条第七項第二号（揮発油税及び地方道路税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-20/par-7/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-20/par-7/item-2
- 租税特別措置法 附則第二十二条第一項（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3491-17/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3491-17/art-22/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-287, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-288, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-289, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-290, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-291, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-006, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07