# 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-3551-9`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3551-9
- 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 昭和五五年三月三一日法律第九号
suppl-3551-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9
### 第一条（施行期日） — Effective Date
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suppl-3551-9/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-1
**第一項** この法律は、昭和五十五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、当該各号に定める日から施行する。
suppl-3551-9/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-1/par-1
This Act comes into effect on April 1, 1980; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
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**一** 目次の改正規定（「第四十一条の十五」を「第四十一条の十六」に改める部分に限る。）、第四条に七項を加える改正規定及び第二章第六節に一条を加える改正規定 昭和五十八年一月一日
suppl-3551-9/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-1/par-1/item-1
the amending provisions of the table of contents (limited to the part replacing "Article 41-15" with "Article 41-16"), the amending provisions adding seven paragraphs to Article 4, and the amending provisions adding one Article to Chapter II, Section 6: January 1, 1983;
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**二** 第二十九条、第二十九条の三及び第四十一条から第四十一条の七までの改正規定並びに附則第十一条から第十四条までの規定 昭和五十六年一月一日
suppl-3551-9/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-1/par-1/item-2
the amending provisions of Article 29, Article 29-3 and Articles 41 through 41-7, and the provisions of Articles 11 through 14 of the Supplementary Provisions: January 1, 1981.
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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 Transitional Measures Concerning Special Provisions on Income Tax
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suppl-3551-9/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/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、昭和五十五年分以後の所得税について適用し、昭和五十四年分以前の所得税については、なお従前の例による。
suppl-3551-9/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-2/par-1
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 1980 and subsequent years, except as otherwise provided, and with regard to income tax for 1979 and prior years, the provisions then in force continue to govern.
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### 第三条（利子所得に関する経過措置） — Transitional Measures Concerning Interest Income
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suppl-3551-9/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-3
**第一項** 昭和五十五年三月三十一日までに支払を受けるべき改正前の租税特別措置法（以下「旧法」という。）第三条第一項又は第三条の三第一項に規定する利子所得については、なお従前の例による。
suppl-3551-9/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-3/par-1
With regard to interest income prescribed in Article 3, paragraph (1) or Article 3-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") which is to be paid by March 31, 1980, the provisions then in force continue to govern.
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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-3551-9/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-4
**第一項** 新法第四条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に預入、信託若しくは購入又は払込み（以下この条において「預入等」という。）をする同条第一項に規定する財産形成貯蓄について適用し、施行日前に預入等をされた旧法第四条の二第一項に規定する財産形成貯蓄については、なお従前の例による。
suppl-3551-9/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/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 for which a deposit, trust, purchase or payment (hereinafter referred to as "placement" in this Article) is made on or after the Effective Date of this Act (hereinafter referred to as the "Effective Date"), and with regard to asset-building savings prescribed in Article 4-2, paragraph (1) of the Former Act for which placement was made before the Effective Date, the provisions then in force continue to govern.
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**第二項** 旧法第四条の二第一項に規定する勤労者が、施行日前に預入等をした同項に規定する財産形成貯蓄で新法の施行の際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、その者が施行日において新法第四条の二の要件に従つて預入等をしたものとみなして、同条の規定を適用する。
suppl-3551-9/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-4/par-2
Where a worker prescribed in Article 4-2, paragraph (1) of the Former Act holds asset-building savings prescribed in that paragraph for which the worker made placement before the Effective Date and which satisfy the requirements prescribed in that Article at the time the New Act comes into effect, the provisions of Article 4-2 of the New Act apply to those asset-building savings, deeming that the worker made placement on the Effective Date in accordance with the requirements of that Article.
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### 第五条（配当所得に関する経過措置） — Transitional Measures Concerning Dividend Income
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suppl-3551-9/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-5
**第一項** 昭和五十五年三月三十一日までに支払を受けるべき旧法第八条の二第一項、第八条の三第一項及び第八条の四第一項に規定する配当所得については、なお従前の例による。
suppl-3551-9/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-5/par-1
With regard to dividend income prescribed in Article 8-2, paragraph (1), Article 8-3, paragraph (1) and Article 8-4, paragraph (1) of the Former Act which is to be paid by March 31, 1980, the provisions then in force continue to govern.
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### 第六条（特定の森林組合の合併によるみなし配当に対する源泉徴収の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Withholding at the Source to Deemed Dividends from Mergers of Specified Forestry Cooperatives
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suppl-3551-9/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-6
**第一項** 旧法第九条の森林組合で施行日前に森林組合合併助成法（昭和三十八年法律第五十六号）第二条の規定により同法第四条第二項の認定を求め、当該認定を受けたものの合併により、居住者又は内国法人が交付を受ける旧法第九条に規定する剰余金の分配の額とみなされる金額については、なお従前の例による。
suppl-3551-9/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-6/par-1
With regard to the amount deemed to be the amount of distribution of surplus prescribed in Article 9 of the Former Act which a resident or a domestic corporation receives as a result of the merger of a forestry cooperative referred to in Article 9 of the Former Act that sought, before the Effective Date, the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963) pursuant to the provisions of Article 2 of that Act and received that certification, the provisions then in force continue to govern.
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**第二項** 青色申告書を提出する森林組合で政令で定めるものが施行日から昭和五十八年三月三十一日までの間に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、当該認定を受けたものの合併により、居住者又は内国法人が交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち所得税法（昭和四十年法律第三十三号）第二十五条第一項第四号の規定により剰余金の分配の額とみなされる金額については、旧法第九条の規定は、なおその効力を有する。この場合において、同条中「森林組合（清算中のものを除く。）で」とあるのは「森林組合（清算中のものを除く。）のうち租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下「昭和五十五年改正法」という。）附則第六条第二項に規定する政令で定めるもので」と、「森林組合合併助成法（昭和三十八年法律第五十六号）第四条第二項の」とあるのは「森林組合合併助成法（昭和三十八年法律第五十六号）第二条の規定により同法第四条第二項の認定を求め、当該」とする。
suppl-3551-9/art-6/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-6/par-2
With regard to the amount, out of the total of the amount of money and the value of assets other than money which a resident or a domestic corporation receives as a result of the merger of a forestry cooperative filing a blue return that is specified by Cabinet Order and that sought, during the period from the Effective Date to March 31, 1983, the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and received that certification, which is deemed to be the amount of distribution of surplus pursuant to the provisions of Article 25, paragraph (1), item (iv) of the Income Tax Act (Act No. 33 of 1965), the provisions of Article 9 of the Former Act remain in force. In this case, the phrase "a forestry cooperative (excluding one in liquidation) that" in that Article is deemed to be replaced with "a forestry cooperative (excluding one in liquidation) that is specified by Cabinet Order referred to in Article 6, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; hereinafter referred to as the "1980 Amendment Act") and that", and the phrase "of Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963)" is deemed to be replaced with "of Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives (Act No. 56 of 1963), which it sought pursuant to the provisions of Article 2 of that Act, and the".
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### 第七条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-3551-9/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7
**第一項** 新法第十一条第一項の表の第一号から第七号までの規定は、個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これらの規定に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧法第十一条第一項の表の第一号から第七号までに掲げる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-3551-9/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-1
The provisions of items (i) through (vii) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions of which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which the individual puts to use for the individual's business, and with regard to cases where an individual put depreciable assets listed in items (i) through (vii) of the table in Article 11, paragraph (1) of the Former Act of which the individual made an acquisition, etc. before the Effective Date to use for the individual's business, the provisions then in force continue to govern.
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**第二項** 新法第十一条第一項の表の第八号の規定は、施行日以後に同号に規定する認定を受けた高度化事業計画に係る同号に掲げる減価償却資産について適用し、施行日前に旧法第十一条第一項の表の第八号に規定する認定を受けた高度化事業計画に係る同号に掲げる減価償却資産については、なお従前の例による。
suppl-3551-9/art-7/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-2
The provisions of item (viii) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in that item pertaining to an upgrading project plan that receives the certification prescribed in that item on or after the Effective Date, and with regard to depreciable assets listed in item (viii) of the table in Article 11, paragraph (1) of the Former Act pertaining to an upgrading project plan that received the certification prescribed in that item before the Effective Date, the provisions then in force continue to govern.
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**第三項** 個人が施行日前に取得等をした旧法第十二条第一項に規定する公害防止施設をその事業の用に供した場合における当該公害防止施設については、なお従前の例による。
suppl-3551-9/art-7/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-3
With regard to pollution control facilities prescribed in Article 12, paragraph (1) of the Former Act in the case where an individual made an acquisition, etc. of those pollution control facilities before the Effective Date and put them to use for the individual's business, the provisions then in force continue to govern.
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**第四項** 前項の規定の適用がある場合における新法第十二条から第十三条の二まで、第十六条、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、新法第十二条第一項中「前条」とあるのは「前条又は租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下「昭和五十五年改正法」という。）附則第七条第三項」と、新法第十二条の二第一項中「又は前条」とあるのは「、前条又は昭和五十五年改正法附則第七条第三項」と、同条第二項中「若しくは前条」とあるのは「、前条若しくは昭和五十五年改正法附則第七条第三項」と、新法第十二条の三第一項中「前三条」とあるのは「前三条又は昭和五十五年改正法附則第七条第三項」と、新法第十三条第一項中「又は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又は昭和五十五年改正法附則第七条第三項」と、新法第十三条の二第一項中「又は次条から第十六条まで」とあるのは「、次条から第十六条まで又は昭和五十五年改正法附則第七条第三項」と、新法第十六条第一項中「第十二条の三まで」とあるのは「第十二条の三まで又は昭和五十五年改正法附則第七条第三項」と、新法第十六条の二第二項中「前条まで」とあるのは「前条まで又は昭和五十五年改正法附則第七条第三項」と、新法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「第十六条まで」とあるのは「第十六条まで並びに昭和五十五年改正法附則第七条第三項」とする。
suppl-3551-9/art-7/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-4
With regard to the application of the provisions of Articles 12 through 13-2, Article 16, Article 16-2, Article 28-3, Article 33-6 and Article 37-3 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "the preceding Article" in Article 12, paragraph (1) of the New Act is deemed to be replaced with "the preceding Article or Article 7, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; hereinafter referred to as the "1980 Amendment Act")"; the phrase "or the preceding Article" in Article 12-2, paragraph (1) of the New Act is deemed to be replaced with ", the preceding Article or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or the preceding Article" in paragraph (2) of that Article is deemed to be replaced with ", the preceding Article or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "the preceding three Articles" in Article 12-3, paragraph (1) of the New Act is deemed to be replaced with "the preceding three Articles or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or Articles 14 through 16" in Article 13, paragraph (1) of the New Act is deemed to be replaced with ", Articles 14 through 16 or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or the following Article through Article 16" in Article 13-2, paragraph (1) of the New Act is deemed to be replaced with ", the following Article through Article 16 or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "through Article 12-3" in Article 16, paragraph (1) of the New Act is deemed to be replaced with "through Article 12-3 or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "through the preceding Article" in Article 16-2, paragraph (2) of the New Act is deemed to be replaced with "through the preceding Article or Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; and the phrase "through Article 16" in 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 "through Article 16 and Article 7, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act".
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**第五項** 新法第十二条第一項の規定は、個人が施行日以後に取得等をしてその事業の用に供する同項に規定する工業用機械等について適用し、個人が施行日前に取得等をした旧法第十二条の二第一項に規定する工業用機械等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。この場合において、施行日から昭和五十六年三月三十一日までの間に新法第十二条第一項の表の第四号又は第五号に掲げる地区内で取得等がされる同項に規定する工業用機械等に対する同項の規定の適用については、同表の第四号中「百分の二十」とあるのは「三分の一」と、「百分の十四」とあるのは「五分の一」と、同表の第五号中「百分の二十七」とあるのは「二分の一」と、「百分の十六」とあるのは「四分の一」とする。
suppl-3551-9/art-7/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-5
The provisions of Article 12, paragraph (1) of the New Act apply where an individual puts industrial machinery, etc. prescribed in that paragraph of which the individual makes an acquisition, etc. on or after the Effective Date to use for the individual's business, and with regard to cases where an individual put industrial machinery, etc. prescribed in Article 12-2, paragraph (1) of the Former Act of which the individual made an acquisition, etc. before the Effective Date to use for the individual's business, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 12, paragraph (1) of the New Act to industrial machinery, etc. prescribed in that paragraph of which an acquisition, etc. is made within a district listed in item (iv) or (v) of the table in that paragraph during the period from the Effective Date to March 31, 1981, the phrase "20 percent" in item (iv) of that table is deemed to be replaced with "one-third", the phrase "14 percent" in that item with "one-fifth", the phrase "27 percent" in item (v) of that table with "one-half", and the phrase "16 percent" in that item with "one-quarter".
machine translation, not official
**第六項** 新法第十二条の二第一項の規定は、個人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する機械及び装置について適用し、個人が施行日前に取得又は製作をした旧法第十二条の三第一項に規定する機械及び装置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-3551-9/art-7/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-6
The provisions of Article 12-2, paragraph (1) of the New Act apply where an individual puts machinery and equipment prescribed in that paragraph which the individual acquires or manufactures on or after the Effective Date to use for the individual's business, and with regard to cases where an individual put machinery and equipment prescribed in Article 12-3, paragraph (1) of the Former Act which the individual acquired or manufactured before the Effective Date to use for the individual's business, the provisions then in force continue to govern.
machine translation, not official
**第七項** 個人の昭和五十四年以前の各年における不動産所得の金額又は事業所得の金額の計算上生じた旧法第十一条第二項並びに旧法第十二条の二第二項、第十二条の三第三項及び第十二条の四第二項の規定により読み替えられた旧法第十一条第二項に規定する満たない金額がある場合については、なお従前の例による。
suppl-3551-9/art-7/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-7
With regard to cases where there is a shortfall amount prescribed in Article 11, paragraph (2) of the Former Act, or in Article 11, paragraph (2) of the Former Act as read with the replacement of terms pursuant to the provisions of Article 12-2, paragraph (2), Article 12-3, paragraph (3) and Article 12-4, paragraph (2) of the Former Act, which arose in calculating the amount of real estate income or the amount of business income of an individual for any year of 1979 or before, the provisions then in force continue to govern.
machine translation, not official
**第八項** 個人の昭和五十五年における不動産所得の金額又は事業所得の金額の計算上生ずる新法第十一条第二項並びに新法第十二条第二項、第十二条の二第三項及び第十二条の三第二項の規定により読み替えられた新法第十一条第二項の規定に規定する満たない金額がある場合におけるこれらの規定の適用については、新法第十一条第二項（新法第十二条第二項、第十二条の二第三項及び第十二条の三第二項において準用する場合を含む。）中「翌年分の」とあるのは「翌年以後二年間の各年における」と、「満たない金額」とあるのは「満たない金額（その金額のうちこの項の規定により既に必要経費に算入した金額があるときは、当該金額を控除した金額）」とする。
suppl-3551-9/art-7/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-8
With regard to the application of the provisions of Article 11, paragraph (2) of the New Act, and of Article 11, paragraph (2) of the New Act as read with the replacement of terms pursuant to the provisions of Article 12, paragraph (2), Article 12-2, paragraph (3) and Article 12-3, paragraph (2) of the New Act, in the case where there is a shortfall amount prescribed in those provisions arising in calculating the amount of real estate income or the amount of business income of an individual for 1980, the phrase "for the following year" in Article 11, paragraph (2) of the New Act (including as applied mutatis mutandis pursuant to Article 12, paragraph (2), Article 12-2, paragraph (3) and Article 12-3, paragraph (2) of the New Act) is deemed to be replaced with "in each of the two years beginning with the following year", and the phrase "shortfall amount" with "shortfall amount (if any portion of that amount has already been included in necessary expenses pursuant to the provisions of this paragraph, the amount remaining after deducting that portion)".
machine translation, not official
**第九項** 新法第十三条第一項の規定は、個人が施行日以後に取得等をする同項に規定する機械及び装置並びに工場用の建物及びその附属設備について適用し、個人が施行日前に取得等をした旧法第十三条第一項に規定する機械及び装置並びに工場用の建物及びその附属設備については、なお従前の例による。
suppl-3551-9/art-7/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-9
The provisions of Article 13, paragraph (1) of the New Act apply to machinery and equipment, and factory buildings and their associated facilities, prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to machinery and equipment, and factory buildings and their associated facilities, prescribed in Article 13, paragraph (1) of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十項** 新法第十三条の二第一項の規定は、施行日以後に同項各号に規定する中小企業構造改善計画、構造改善事業計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号に規定する商工組合等、特定組合又は漁業協同組合等の構成員の有する当該各号に掲げる減価償却資産について適用し、施行日前に旧法第十三条の二第一項各号に規定する中小企業構造改善計画、構造改善事業計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受けた当該各号に規定する商工組合等、特定組合又は漁業協同組合等の構成員の有する当該各号に掲げる減価償却資産については、なお従前の例による。この場合において、施行日から昭和五十六年二月二十八日までの間に新法第十三条の二第一項各号に規定する中小企業構造改善計画、構造改善事業計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号に規定する商工組合等、特定組合又は漁業協同組合等の構成員の有する当該各号に掲げる減価償却資産に対する同項の規定の適用については、同項中「百分の三十二」とあるのは、「五分の二」とする。
suppl-3551-9/art-7/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-10
The provisions of Article 13-2, paragraph (1) of the New Act apply to depreciable assets listed in the items of that paragraph that are held by members of commercial and industrial associations, etc., specified associations or fishery cooperatives, etc. prescribed in those items which receive, on or after the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or small and medium sized fishery structural improvement plan prescribed in those items, and with regard to depreciable assets listed in the items of Article 13-2, paragraph (1) of the Former Act that are held by members of commercial and industrial associations, etc., specified associations or fishery cooperatives, etc. prescribed in those items which received, before the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or small and medium sized fishery structural improvement plan prescribed in those items, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 13-2, paragraph (1) of the New Act to depreciable assets listed in the items of that paragraph that are held by members of commercial and industrial associations, etc., specified associations or fishery cooperatives, etc. prescribed in those items which receive, during the period from the Effective Date to February 28, 1981, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or small and medium sized fishery structural improvement plan prescribed in those items, the phrase "32 percent" in that paragraph is deemed to be replaced with "two-fifths".
machine translation, not official
**第十一項** 新法第十四条の規定は、個人が施行日以後に取得又は新築をする同条第一項に規定する貸家住宅及び同条第二項に規定する施設建築物について適用し、個人が施行日前に取得又は新築をした旧法第十四条第一項に規定する貸家住宅及び同条第二項に規定する施設建築物については、なお従前の例による。
suppl-3551-9/art-7/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-11
The provisions of Article 14 of the New Act apply to rental housing prescribed in paragraph (1) of that Article and facility buildings prescribed in paragraph (2) of that Article which an individual acquires or newly constructs on or after the Effective Date, and with regard to rental housing prescribed in Article 14, paragraph (1) of the Former Act and facility buildings prescribed in paragraph (2) of that Article which an individual acquired or newly constructed before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十二項** 新法第十五条第一項の規定は、個人が施行日以後に取得又は建設をする同項に規定する特定備蓄施設等について適用し、個人が施行日前に取得又は建設をした旧法第十五条第一項に規定する特定備蓄施設等については、なお従前の例による。
suppl-3551-9/art-7/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-12
The provisions of Article 15, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph which an individual acquires or constructs on or after the Effective Date, and with regard to specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act which an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十三項** 個人の昭和五十四年以前の各年における不動産所得の金額又は事業所得の金額の計算上生じた旧法第十三条第二項並びに旧法第十三条の二第三項、第十四条第三項及び第十五条第二項の規定により読み替えられた旧法第十三条第二項に規定する満たない金額がある場合については、なお従前の例による。
suppl-3551-9/art-7/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-13
With regard to cases where there is a shortfall amount prescribed in Article 13, paragraph (2) of the Former Act, or in Article 13, paragraph (2) of the Former Act as read with the replacement of terms pursuant to the provisions of Article 13-2, paragraph (3), Article 14, paragraph (3) and Article 15, paragraph (2) of the Former Act, which arose in calculating the amount of real estate income or the amount of business income of an individual for any year of 1979 or before, the provisions then in force continue to govern.
machine translation, not official
**第十四項** 個人の昭和五十五年における不動産所得の金額又は事業所得の金額の計算上生ずる新法第十三条第二項並びに新法第十三条の二第三項、第十四条第三項及び第十五条第二項の規定により読み替えられた新法第十三条第二項の規定に規定する満たない金額がある場合におけるこれらの規定の適用については、新法第十三条第二項（新法第十四条第三項及び第十五条第二項において準用する場合を含む。）中「翌年分の」とあるのは「翌年以後二年間の各年における」と、「その年の翌年において」とあるのは「当該翌年以後二年間の各年のうち、」と、「受ける場合には、当該翌年」とあるのは「受ける年については、当該年」と、「満たない金額」とあるのは「満たない金額（その金額のうちこの項の規定により既に必要経費に算入した金額があるときは、当該金額を控除した金額）」とし、新法第十三条の二第三項において読み替えられた新法第十三条第二項中「翌年分の」とあるのは「翌年以後二年間の各年における」と、「その年の翌年において」とあるのは「当該翌年以後二年間の各年のうち、」と、「受ける場合には、当該翌年」とあるのは「受ける年については、当該年」と、「満たない金額」とあるのは「満たない金額（その金額のうちこの項の規定により既に必要経費に算入した金額があるときは、当該金額を控除した金額とし、当該減価償却資産につき第十三条第二項の規定の適用を受ける年については、当該年に係る同項に規定する満たない金額に相当する金額を加算した金額とする。）」とする。
suppl-3551-9/art-7/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-14
With regard to the application of the provisions of Article 13, paragraph (2) of the New Act, and of Article 13, paragraph (2) of the New Act as read with the replacement of terms pursuant to the provisions of Article 13-2, paragraph (3), Article 14, paragraph (3) and Article 15, paragraph (2) of the New Act, in the case where there is a shortfall amount prescribed in those provisions arising in calculating the amount of real estate income or the amount of business income of an individual for 1980, in Article 13, paragraph (2) of the New Act (including as applied mutatis mutandis pursuant to Article 14, paragraph (3) and Article 15, paragraph (2) of the New Act), the phrase "for the following year" is deemed to be replaced with "in each of the two years beginning with the following year", the phrase "in the year following that year" with "in any of the two years beginning with that following year,", the phrase "in the case where it receives the application, that following year" with "for the year in which it receives the application, that year", and the phrase "shortfall amount" with "shortfall amount (if any portion of that amount has already been included in necessary expenses pursuant to the provisions of this paragraph, the amount remaining after deducting that portion)"; and in Article 13, paragraph (2) of the New Act as read with the replacement of terms pursuant to Article 13-2, paragraph (3) of the New Act, the phrase "for the following year" is deemed to be replaced with "in each of the two years beginning with the following year", the phrase "in the year following that year" with "in any of the two years beginning with that following year,", the phrase "in the case where it receives the application, that following year" with "for the year in which it receives the application, that year", and the phrase "shortfall amount" with "shortfall amount (if any portion of that amount has already been included in necessary expenses pursuant to the provisions of this paragraph, the amount remaining after deducting that portion, and, for a year in which the provisions of Article 13, paragraph (2) apply to the depreciable assets, the amount obtained by adding to it an amount equivalent to the shortfall amount prescribed in that paragraph for that year)".
machine translation, not official
**第十五項** 新法第十六条第二項の規定は、個人が施行日以後に取得する同項に規定する通気坑道又は排水坑道について適用し、個人が施行日前に取得した旧法第十六条第二項に規定する通気坑道又は排水坑道については、なお従前の例による。
suppl-3551-9/art-7/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-15
The provisions of Article 16, paragraph (2) of the New Act apply to ventilation tunnels or drainage tunnels prescribed in that paragraph which an individual acquires on or after the Effective Date, and with regard to ventilation tunnels or drainage tunnels prescribed in Article 16, paragraph (2) of the Former Act which an individual acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十六項** 新法第十七条の規定は、個人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、個人が施行日前に取得等をした旧法第十七条に規定する減価償却資産については、なお従前の例による。
suppl-3551-9/art-7/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-16
The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 17 of the Former Act of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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### 第八条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals
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suppl-3551-9/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-8
**第一項** 個人の昭和五十四年分の事業所得に係る総収入金額のうちに新法第二十条第一項に規定する海外取引による収入金額がある場合における昭和五十五年分の所得税に係る同項の規定の適用については、同項中「区分してそれぞれの収入金額に当該各号に掲げる割合を乗じて計算した金額の合計額に、その年において事業を営んでいた期間内の指定期間の月数」とあるのは、「区分し、次項第一号に掲げる取引に係る収入金額にその年において事業を営んでいた期間内のうち昭和五十五年一月一日から同年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該事業を営んでいた期間内の月数（以下この項において「その年の月数」という。）で除して計算した金額の千分の十七に相当する金額と当該取引に係る収入金額にその年の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれをその年の月数で除して計算した金額の千分の十三・六に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれをその年の月数で除して計算した金額の千分の二十三に相当する金額と当該取引に係る収入金額にその年の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれをその年の月数で除して計算した金額の千分の十八・四に相当する金額との合計額を加算した金額に、その年の月数」とする。
suppl-3551-9/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-8/par-1
With regard to the application of the provisions of Article 20, paragraph (1) of the New Act to income tax for 1980 in the case where the gross revenue pertaining to the business income of an individual for 1979 includes revenue from overseas transactions prescribed in that paragraph, the phrase "classified, the total of the amounts calculated by multiplying the respective revenues by the ratios listed in those items, by the number of months in the designated period within the period during which the individual carried on business in that year" in that paragraph is deemed to be replaced with "classified, the amount obtained by adding to the total of an amount equivalent to 17/1,000 of the amount calculated by multiplying the revenue from transactions listed in item (i) of the following paragraph by the number of months in the period from January 1, 1980 to March 31, 1980 within the period during which the individual carried on business in that year (hereinafter referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the result by the number of months in the period during which the individual carried on business (hereinafter referred to as the "number of months of that year" in this paragraph), and an amount equivalent to 13.6/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months of that year and dividing the result by the number of months of that year, the total of an amount equivalent to 23/1,000 of the amount calculated by multiplying the revenue from transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the result by the number of months of that year, and an amount equivalent to 18.4/1,000 of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months of that year and dividing the result by the number of months of that year, by the number of months of that year".
machine translation, not official
### 第九条（個人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction of Income from Overseas Transactions Involving Technology, etc. of Individuals
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suppl-3551-9/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-9
**第一項** 個人の昭和五十五年分の事業所得に係る総収入金額のうちに新法第二十一条第一項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の二十八（次項第三号」とあるのは「昭和五十五年一月一日から同年三月三十一日までの期間内の当該収入金額の百分の三十五（次項第三号に掲げる取引によるものについては百分の十とし、同項第四号に掲げる取引によるものについては百分の二十とする。）に相当する金額と同年四月一日から同年十二月三十一日までの期間内の当該収入金額の百分の二十八（同項第三号」と、「金額の合計額」とあるのは「金額との合計額」と、「百分の四十」とあるのは「百分の五十」とする。
suppl-3551-9/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-9/par-1
With regard to the application of the provisions of Article 21, paragraph (1) of the New Act in the case where the gross revenue pertaining to the business income of an individual for 1980 includes revenue from overseas transactions involving technology, etc. prescribed in that paragraph, the phrase "28 percent of that revenue (for revenue from transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "35 percent of that revenue within the period from January 1, 1980 to March 31, 1980 (10 percent for revenue from transactions listed in item (iii) of the following paragraph, and 20 percent for revenue from transactions listed in item (iv) of that paragraph) and an amount equivalent to 28 percent of that revenue within the period from April 1, 1980 to December 31, 1980 (for revenue from transactions listed in item (iii) of that paragraph", the phrase "the total of the amounts" with "the total of the amount and the amount", and the phrase "40 percent" with "50 percent".
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### 第十条（認定中小企業者の純損失の繰戻しによる還付の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Refunds by Carry-Back of Net Losses of Certified Small and Medium Sized Enterprises
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suppl-3551-9/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-10
**第一項** 旧法第二十八条の五第一項に規定する認定中小企業者に該当する居住者の昭和五十三年又は昭和五十四年において生じた同項に規定する純損失の金額については、なお従前の例による。
suppl-3551-9/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-10/par-1
With regard to the amount of net loss prescribed in Article 28-5, paragraph (1) of the Former Act incurred in 1978 or 1979 by a resident who falls under the category of certified small and medium sized enterprise prescribed in that paragraph, the provisions then in force continue to govern.
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### 第十一条（給与所得者等が住宅等の譲渡を受けた場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where Salary Income Earners, etc. Acquire Housing, etc. by Transfer
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suppl-3551-9/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-11
**第一項** 旧法第二十九条第一項に規定する給与所得者等が、昭和五十五年十二月三十一日までに、同項に規定する使用者の有する同項に規定する住宅等を使用人である地位に基づき低い価額の対価により譲り受けた場合における経済的利益については、なお従前の例による。
suppl-3551-9/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-11/par-1
With regard to economic benefits in the case where a salary income earner, etc. prescribed in Article 29, paragraph (1) of the Former Act acquired by transfer, by December 31, 1980, housing, etc. prescribed in that paragraph held by an employer prescribed in that paragraph, for consideration at a low price on the basis of the earner's status as an employee, the provisions then in force continue to govern.
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### 第十二条（恩給及び給与等とみなす年金に係る給与所得の源泉徴収の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source on Employment Income Pertaining to Pensions and Annuities Deemed to Be Salaries, etc.
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suppl-3551-9/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-12
**第一項** 居住者が昭和五十五年十二月三十一日までに支払を受けるべき旧法第二十九条の三に規定する恩給に係る所得税法第百八十三条第一項の規定による所得税の徴収及び納付並びに同法第百九十四条第四項に規定する給与所得者の扶養控除等申告書については、なお従前の例による。
suppl-3551-9/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-12/par-1
With regard to the collection and payment of income tax pursuant to the provisions of Article 183, paragraph (1) of the Income Tax Act on pensions prescribed in Article 29-3 of the Former Act which a resident is to receive by December 31, 1980, and to the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (4) of that Act, the provisions then in force continue to govern.
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### 第十三条（住宅取得控除に関する経過措置） — Transitional Measures Concerning Credit for Housing Acquisition
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suppl-3551-9/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-13
**第一項** 新法第四十一条第一項並びに新法第四十一条の二第一項及び第二項の規定は、居住者が新法第四十一条第一項に規定する家屋を昭和五十六年一月一日以後に同項に規定するところによりその者の居住の用に供した場合における同年分以後の所得税について適用し、居住者が旧法第四十一条第一項に規定する家屋を昭和五十五年十二月三十一日以前に同項に規定するところによりその者の居住の用に供した場合における同年分以前の所得税については、なお従前の例による。
suppl-3551-9/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-13/par-1
The provisions of Article 41, paragraph (1) and Article 41-2, paragraphs (1) and (2) of the New Act apply to income tax for 1981 and subsequent years in the case where a resident has, on or after January 1, 1981, used a house prescribed in Article 41, paragraph (1) of the New Act as the resident's residence in the manner prescribed in that paragraph, and with regard to income tax for 1980 and prior years in the case where a resident used a house prescribed in Article 41, paragraph (1) of the Former Act as the resident's residence on or before December 31, 1980 in the manner prescribed in that paragraph, the provisions then in force continue to govern.
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**第二項** 居住者が、昭和五十四年分又は昭和五十五年分の所得税について旧法第四十一条第一項又は旧法第四十一条の二第一項及び第二項の規定の適用を受ける場合におけるその者の昭和五十六年分又は昭和五十七年分の所得税については、旧法第四十一条第一項中「所得税の額」とあるのは「うち、その年分の所得税に係るその年の所得税法第二条第一項第三十号の合計所得金額（次条において「合計所得金額」という。）が八百万円以下である年分については、その年分の所得税の額」と、旧法第四十一条の二第一項中「受けようとする旨」とあるのは「受けようとする旨、その年の合計所得金額の見積額」と、同条第二項中「提出しなければならない」とあるのは「提出しなければならないものとし、同日においてその者のその年の合計所得金額の見積額が八百万円を超えるときは提出することができないものとする」として、旧法第四十一条第一項並びに旧法第四十一条の二第一項及び第二項の規定の例による。
suppl-3551-9/art-13/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-13/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-13/par-2
With regard to income tax for 1981 or 1982 of a resident who receives the application of the provisions of Article 41, paragraph (1) or Article 41-2, paragraphs (1) and (2) of the Former Act for income tax for 1979 or 1980, the provisions of Article 41, paragraph (1) and Article 41-2, paragraphs (1) and (2) of the Former Act govern, with the phrase "the amount of income tax" in Article 41, paragraph (1) of the Former Act deemed to be replaced with "for a year for which the total income amount under Article 2, paragraph (1), item (xxx) of the Income Tax Act for that year pertaining to income tax for that year (referred to as the "total income amount" in the following Article) is 8,000,000 yen or less, the amount of income tax for that year", the phrase "a statement to the effect that the resident seeks to receive" in Article 41-2, paragraph (1) of the Former Act deemed to be replaced with "a statement to the effect that the resident seeks to receive, the estimated amount of the total income amount for that year", and the phrase "must submit" in paragraph (2) of that Article deemed to be replaced with "must submit, and may not submit if, as of that date, the estimated amount of the total income amount of the resident for that year exceeds 8,000,000 yen".
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### 第十四条（住宅貯蓄控除に関する経過措置） — Transitional Measures Concerning Credit for Housing Savings
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suppl-3551-9/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-14
**第一項** 昭和五十五年十二月三十一日までに締結した旧法第四十一条の三第一項に規定する住宅貯蓄契約に係る同年分以前の所得税については、なお従前の例による。
suppl-3551-9/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-14/par-1
With regard to income tax for 1980 and prior years pertaining to housing savings contracts prescribed in Article 41-3, paragraph (1) of the Former Act concluded by December 31, 1980, the provisions then in force continue to govern.
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### 第十五条（償還差益に対する分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption
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suppl-3551-9/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-15
**第一項** 昭和五十五年三月三十一日までに発行された旧法第四十一条の十二に規定する割引債に係る所得税については、なお従前の例による。
suppl-3551-9/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-15/par-1
With regard to income tax pertaining to discount bonds prescribed in Article 41-12 of the Former Act which were issued by March 31, 1980, the provisions then in force continue to govern.
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### 第十六条（法人税の特例に関する経過措置の原則） — Principle of Transitional Measures Concerning Special Provisions on Corporation Tax
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suppl-3551-9/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-16
**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、法人の施行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-3551-9/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-16/par-1
The provisions of Chapter III of the New Act apply to corporation tax for business years of a corporation (including an association or foundation 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, except as otherwise provided, and with regard to corporation tax for business years of a corporation that commenced before the Effective Date, the provisions then in force continue to govern.
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### 第十七条（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-3551-9/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17
**第一項** 新法第四十三条第一項の表の第一号から第八号までの規定は、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これらの規定に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号から第八号までに掲げる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-3551-9/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-1
The provisions of items (i) through (viii) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions of which a corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which it puts to use for its business, and with regard to cases where a corporation put depreciable assets listed in items (i) through (viii) of the table in Article 43, paragraph (1) of the Former Act of which it made an acquisition, etc. before the Effective Date to use for its business, 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九号の規定は、施行日以後に同号に規定する認定を受けた高度化事業計画又は振興計画に係る同号に掲げる減価償却資産について適用し、施行日前に旧法第四十三条第一項の表の第九号に規定する認定を受けた高度化事業計画に係る同号に掲げる減価償却資産については、なお従前の例による。
suppl-3551-9/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-2
The provisions of item (ix) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in that item pertaining to an upgrading project plan or a promotion plan that receives the certification prescribed in that item on or after the Effective Date, and with regard to depreciable assets listed in item (ix) of the table in Article 43, paragraph (1) of the Former Act pertaining to an upgrading project plan that received the certification prescribed in that item before the Effective Date, the provisions then in force continue to govern.
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**第三項** 法人が施行日前に取得等をした旧法第四十四条第一項に規定する公害防止施設をその事業の用に供した場合における当該公害防止施設については、なお従前の例による。
suppl-3551-9/art-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-3
With regard to pollution control facilities prescribed in Article 44, paragraph (1) of the Former Act in the case where a corporation made an acquisition, etc. of those pollution control facilities before the Effective Date and put them to use for its business, the provisions then in force continue to govern.
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**第四項** 前項の規定の適用がある場合における新法第四十二条の四、第四十五条から第四十六条まで、第四十九条から第五十一条の二まで、第五十二条の二、第五十二条の三、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、新法第四十二条の四第一項中「若しくは第五十一条の二」とあるのは「、第五十一条の二若しくは昭和五十五年改正法附則第十七条第三項」と、新法第四十五条第一項中「又は同条の規定」とあるのは「若しくは昭和五十五年改正法附則第十七条第三項又はこれらの規定」と、新法第四十五条の二第一項中「若しくは前条」とあるのは「、前条若しくは昭和五十五年改正法附則第十七条第三項」と、同条第三項中「若しくは第一項」とあるのは「、第一項若しくは昭和五十五年改正法附則第十七条第三項」と、新法第四十五条の三第一項中「若しくは前条」とあるのは「、前条若しくは昭和五十五年改正法附則第十七条第三項」と、新法第四十五条の四第一項及び第四十六条第一項中「若しくは第五十一条」とあるのは「、第五十一条若しくは昭和五十五年改正法附則第十七条第三項」と、新法第四十九条第一項中「若しくは第四十五条から第四十五条の三まで」とあるのは「、第四十五条から第四十五条の三まで若しくは昭和五十五年改正法附則第十七条第三項」と、新法第五十条第一項中「若しくは第四十五条」とあるのは「、第四十五条若しくは昭和五十五年改正法附則第十七条第三項」と、新法第五十一条第二項中「若しくは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若しくは昭和五十五年改正法附則第十七条第三項」と、新法第五十一条の二第二項中「若しくは第四十五条から前条まで」とあるのは「、第四十五条から前条まで若しくは昭和五十五年改正法附則第十七条第三項」と、新法第五十二条の二及び第五十二条の三中「又は第四十五条から第五十一条まで」とあるのは「、第四十五条から第五十一条まで又は昭和五十五年改正法附則第十七条第三項」と、「第四十五条の四から第四十九条まで」とあるのは「第四十五条の四から第四十九条まで又は昭和五十五年改正法附則第十七条第三項」と、新法第六十四条第六項（新法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。）、新法第六十五条の七第七項（新法第六十五条の八第七項において準用する場合を含む。）及び新法第六十七条の四第六項中「及び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及び昭和五十五年改正法附則第十七条第三項」とする。
suppl-3551-9/art-17/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-4
With regard to the application of the provisions of Article 42-4, Articles 45 through 46, Articles 49 through 51-2, Article 52-2, Article 52-3, Articles 64 through 65, Article 65-7, Article 65-8 and Article 67-4 of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "or Article 51-2" in Article 42-4, paragraph (1) of the New Act is deemed to be replaced with ", Article 51-2 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or the provisions of that Article" in Article 45, paragraph (1) of the New Act is deemed to be replaced with "or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act, or those provisions"; the phrase "or the preceding Article" in Article 45-2, paragraph (1) of the New Act is deemed to be replaced with ", the preceding Article or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or paragraph (1)" in paragraph (3) of that Article is deemed to be replaced with ", paragraph (1) or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or the preceding Article" in Article 45-3, paragraph (1) of the New Act is deemed to be replaced with ", the preceding Article or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or Article 51" in Article 45-4, paragraph (1) and Article 46, paragraph (1) of the New Act is deemed to be replaced with ", Article 51 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or Articles 45 through 45-3" in Article 49, paragraph (1) of the New Act is deemed to be replaced with ", Articles 45 through 45-3 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or Article 45" in Article 50, paragraph (1) of the New Act is deemed to be replaced with ", Article 45 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or Articles 47 through 49" in Article 51, paragraph (2) of the New Act is deemed to be replaced with ", Articles 47 through 49 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; the phrase "or Article 45 through the preceding Article" in Article 51-2, paragraph (2) of the New Act is deemed to be replaced with ", Article 45 through the preceding Article or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; in Article 52-2 and Article 52-3 of the New Act, the phrase "or Articles 45 through 51" is deemed to be replaced with ", Articles 45 through 51 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act", and the phrase "Articles 45-4 through 49" with "Articles 45-4 through 49 or Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act"; and the phrase "and Articles 47 through 51" in Article 64, paragraph (6) of the New Act (including as applied mutatis mutandis pursuant to Article 64-2, paragraph (6) and Article 65, paragraph (6) of the New Act), Article 65-7, paragraph (7) of the New Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the New Act) and Article 67-4, paragraph (6) of the New Act is deemed to be replaced with ", Articles 47 through 51 and Article 17, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act".
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**第五項** 新法第四十五条第一項の規定は、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項に規定する工業用機械等について適用し、法人が施行日前に取得等をした旧法第四十五条第一項に規定する工業用機械等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。この場合において、施行日から昭和五十六年三月三十一日までの間に新法第四十五条第一項の表の第四号又は第五号に掲げる地区内で取得等がされる同項に規定する工業用機械等に対する同項の規定の適用については、同表の第四号中「百分の二十」とあるのは「三分の一」と、「百分の十四」とあるのは「五分の一」と、同表の第五号中「百分の二十七」とあるのは「二分の一」と、「百分の十六」とあるのは「四分の一」とする。
suppl-3551-9/art-17/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-5
The provisions of Article 45, paragraph (1) of the New Act apply where a corporation puts industrial machinery, etc. prescribed in that paragraph of which it makes an acquisition, etc. on or after the Effective Date to use for its business, and with regard to cases where a corporation put industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act of which it made an acquisition, etc. before the Effective Date to use for its business, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 45, paragraph (1) of the New Act to industrial machinery, etc. prescribed in that paragraph of which an acquisition, etc. is made within a district listed in item (iv) or (v) of the table in that paragraph during the period from the Effective Date to March 31, 1981, the phrase "20 percent" in item (iv) of that table is deemed to be replaced with "one-third", the phrase "14 percent" in that item with "one-fifth", the phrase "27 percent" in item (v) of that table with "one-half", and the phrase "16 percent" in that item with "one-quarter".
machine translation, not official
**第六項** 新法第四十五条の二第一項の規定は、法人が施行日以後に取得又は製作をしてその事業の用に供する同項に規定する機械及び装置について適用し、法人が施行日前に取得又は製作をした旧法第四十五条の二第一項に規定する機械及び装置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-3551-9/art-17/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-6
The provisions of Article 45-2, paragraph (1) of the New Act apply where a corporation puts machinery and equipment prescribed in that paragraph which it acquires or manufactures on or after the Effective Date to use for its business, and with regard to cases where a corporation put machinery and equipment prescribed in Article 45-2, paragraph (1) of the Former Act which it acquired or manufactured before the Effective Date to use for its business, the provisions then in force continue to govern.
machine translation, not official
**第七項** 新法第四十五条の四第一項の規定は、施行日以後に同項各号に規定する中小企業構造改善計画、構造改善事業計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号に規定する商工組合等、特定組合又は漁業協同組合等の構成員の有する当該各号に掲げる減価償却資産について適用し、施行日前に旧法第四十五条の四第一項各号に規定する中小企業構造改善計画、構造改善事業計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受けた当該各号に規定する商工組合等、特定組合又は漁業協同組合等の構成員の有する当該各号に掲げる減価償却資産については、なお従前の例による。この場合において、施行日から昭和五十六年二月二十八日までの間に新法第四十五条の四第一項各号に規定する中小企業構造改善計画、構造改善事業計画又は中小漁業構造改善計画につき当該各号の承認又は認定を受ける当該各号に規定する商工組合等、特定組合又は漁業協同組合等の構成員の有する当該各号に掲げる減価償却資産に対する同項の規定の適用については、同項中「百分の三十二」とあるのは、「五分の二」とする。
suppl-3551-9/art-17/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-7
The provisions of Article 45-4, paragraph (1) of the New Act apply to depreciable assets listed in the items of that paragraph that are held by members of commercial and industrial associations, etc., specified associations or fishery cooperatives, etc. prescribed in those items which receive, on or after the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or small and medium sized fishery structural improvement plan prescribed in those items, and with regard to depreciable assets listed in the items of Article 45-4, paragraph (1) of the Former Act that are held by members of commercial and industrial associations, etc., specified associations or fishery cooperatives, etc. prescribed in those items which received, before the Effective Date, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or small and medium sized fishery structural improvement plan prescribed in those items, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 45-4, paragraph (1) of the New Act to depreciable assets listed in the items of that paragraph that are held by members of commercial and industrial associations, etc., specified associations or fishery cooperatives, etc. prescribed in those items which receive, during the period from the Effective Date to February 28, 1981, the approval or certification referred to in those items for a small and medium sized enterprise structural improvement plan, structural improvement project plan or small and medium sized fishery structural improvement plan prescribed in those items, the phrase "32 percent" in that paragraph is deemed to be replaced with "two-fifths".
machine translation, not official
**第八項** 新法第四十六条第一項の規定は、法人が施行日以後に取得等をする同項に規定する機械及び装置並びに工場用の建物及びその附属設備について適用し、法人が施行日前に取得等をした旧法第四十六条第一項に規定する機械及び装置並びに工場用の建物及びその附属設備については、なお従前の例による。
suppl-3551-9/art-17/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-8
The provisions of Article 46, paragraph (1) of the New Act apply to machinery and equipment, and factory buildings and their associated facilities, prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to machinery and equipment, and factory buildings and their associated facilities, prescribed in Article 46, paragraph (1) of the Former Act of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第九項** 新法第四十七条の規定は、法人が施行日以後に取得又は新築をする同条第一項に規定する貸家住宅及び同条第二項に規定する施設建築物について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅及び同条第二項に規定する施設建築物については、なお従前の例による。
suppl-3551-9/art-17/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-9
The provisions of Article 47 of the New Act apply to rental housing prescribed in paragraph (1) of that Article and facility buildings prescribed in paragraph (2) of that Article which a corporation acquires or newly constructs on or after the Effective Date, and with regard to rental housing prescribed in Article 47, paragraph (1) of the Former Act and facility buildings prescribed in paragraph (2) of that Article which a corporation acquired or newly constructed before the Effective Date, the provisions then in force continue to govern.
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**第十項** 新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する特定備蓄施設等について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する特定備蓄施設等（次項に定める資産を除く。）については、なお従前の例による。
suppl-3551-9/art-17/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-10
The provisions of Article 48, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph which a corporation acquires or constructs on or after the Effective Date, and with regard to specified stockpiling facilities, etc. prescribed in Article 48, paragraph (1) of the Former Act which a corporation acquired or constructed before the Effective Date (excluding the assets specified in the following paragraph), the provisions then in force continue to govern.
machine translation, not official
**第十一項** 旧法第四十八条第一項の表の第四号に掲げる法人が施行日前に自動車ターミナル法（昭和三十四年法律第百三十六号）第三条第二号の規定による免許を受けた同法第二条第三項に規定する一般自動車ターミナルにつき施行日から昭和五十五年十二月三十一日までの間に同法第六条第二項に規定する認可を受けた場合における当該認可に係る工事の施行により取得又は建設をする旧法第四十八条第一項の表の第四号に掲げる資産については、なお従前の例による。
suppl-3551-9/art-17/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-11
With regard to assets listed in item (iv) of the table in Article 48, paragraph (1) of the Former Act which a corporation listed in item (iv) of that table acquires or constructs through the execution of the construction work covered by the authorization prescribed in Article 6, paragraph (2) of the Automobile Terminal Business Act (Act No. 136 of 1959), in the case where the corporation has received that authorization, during the period from the Effective Date to December 31, 1980, for a general automobile terminal prescribed in Article 2, paragraph (3) of that Act for which it obtained a license under the provisions of Article 3, item (ii) of that Act before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十二項** 新法第四十九条第二項の規定は、法人が施行日以後に取得する同項に規定する通気坑道又は排水坑道について適用し、法人が施行日前に取得した旧法第四十九条第二項に規定する通気坑道又は排水坑道については、なお従前の例による。
suppl-3551-9/art-17/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-12
The provisions of Article 49, paragraph (2) of the New Act apply to ventilation tunnels or drainage tunnels prescribed in that paragraph which a corporation acquires on or after the Effective Date, and with regard to ventilation tunnels or drainage tunnels prescribed in Article 49, paragraph (2) of the Former Act which a corporation acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十三項** 新法第五十条第一項の規定は、法人が施行日以後に取得（改良を含む。）又は建設をする同項に規定する構築物について適用し、法人が施行日前に当該取得又は建設をした旧法第五十条第一項に規定する構築物については、なお従前の例による。
suppl-3551-9/art-17/par-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-13
The provisions of Article 50, paragraph (1) of the New Act apply to structures prescribed in that paragraph which a corporation acquires (including by improvement) or constructs on or after the Effective Date, and with regard to structures prescribed in Article 50, paragraph (1) of the Former Act which a corporation so acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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**第十四項** 新法第五十条第二項の規定は、法人が施行日以後に同項に規定する植林費を支出する場合について適用し、法人が施行日前に旧法第五十条第二項に規定する植林費を支出した場合については、なお従前の例による。
suppl-3551-9/art-17/par-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-14
The provisions of Article 50, paragraph (2) of the New Act apply where a corporation expends planting expenses prescribed in that paragraph on or after the Effective Date, and with regard to cases where a corporation expended planting expenses prescribed in Article 50, paragraph (2) of the Former Act before the Effective Date, the provisions then in force continue to govern.
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**第十五項** 新法第五十一条の規定は、施行日以後に同条第一項に規定する特定組合が新法第五十六条の二第一項に規定する事業計画の承認等を受ける当該事業計画に定める共同利用施設について適用し、施行日前に旧法第五十一条第一項に規定する特定組合が旧法第五十六条の二第一項に規定する事業計画の承認等を受けた当該事業計画に定める共同利用施設については、なお従前の例による。
suppl-3551-9/art-17/par-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-15
The provisions of Article 51 of the New Act apply to joint-use facilities specified in a business plan for which a specified association prescribed in paragraph (1) of that Article receives, on or after the Effective Date, the approval, etc. of a business plan prescribed in Article 56-2, paragraph (1) of the New Act, and with regard to joint-use facilities specified in a business plan for which a specified association prescribed in Article 51, paragraph (1) of the Former Act received, before the Effective Date, the approval, etc. of a business plan prescribed in Article 56-2, paragraph (1) of the Former Act, the provisions then in force continue to govern.
machine translation, not official
**第十六項** 新法第五十二条の二第二項の規定は、施行日以後に開始する各事業年度において生ずる同項に規定する特別償却限度額に係る不足額について適用し、施行日前に開始した各事業年度において生じた旧法第五十二条の二第二項に規定する特別償却限度額に係る不足額については、なお従前の例による。この場合において、施行日から昭和五十六年三月三十一日までの間に開始する各事業年度において生ずる新法第五十二条の二第二項に規定する特別償却限度額に係る不足額がある場合における同項の規定の適用については、同項中「一年」とあるのは、「二年」とする。
suppl-3551-9/art-17/par-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-16
The provisions of Article 52-2, paragraph (2) of the New Act apply to a shortfall in relation to the special depreciation limit prescribed in that paragraph arising in each business year commencing on or after the Effective Date, and with regard to a shortfall in relation to the special depreciation limit prescribed in Article 52-2, paragraph (2) of the Former Act that arose in each business year commencing before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 52-2, paragraph (2) of the New Act in the case where there is a shortfall in relation to the special depreciation limit prescribed in that paragraph arising in each business year commencing during the period from the Effective Date to March 31, 1981, the phrase "one year" in that paragraph is deemed to be replaced with "two years".
machine translation, not official
**第十七項** 新法第五十二条の三第二項の規定は、施行日以後に開始する各事業年度において同条第一項の規定により損金の額に算入した金額が同項の特別償却限度額に満たない場合について適用し、施行日前に開始した各事業年度において旧法第五十二条の三第一項の規定により損金の額に算入した金額が同項の特別償却限度額に満たなかつた場合については、なお従前の例による。この場合において、施行日から昭和五十六年三月三十一日までの間に開始する各事業年度において新法第五十二条の三第一項の規定により損金の額に算入した金額が同項の特別償却限度額に満たない場合における同条第二項の規定の適用については、同項中「一年」とあるのは、「二年」とする。
suppl-3551-9/art-17/par-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-17
The provisions of Article 52-3, paragraph (2) of the New Act apply where, in each business year commencing on or after the Effective Date, the amount included in deductible expenses pursuant to the provisions of paragraph (1) of that Article is less than the special depreciation limit referred to in that paragraph, and with regard to cases where, in each business year commencing before the Effective Date, the amount included in deductible expenses pursuant to the provisions of Article 52-3, paragraph (1) of the Former Act was less than the special depreciation limit referred to in that paragraph, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of Article 52-3, paragraph (2) of the New Act where, in each business year commencing during the period from the Effective Date to March 31, 1981, the amount included in deductible expenses pursuant to the provisions of paragraph (1) of that Article is less than the special depreciation limit referred to in that paragraph, the phrase "one year" in paragraph (2) of that Article is deemed to be replaced with "two years".
machine translation, not official
**第十八項** 新法第五十二条の四の規定は、法人が施行日以後に取得等をする同条に規定する減価償却資産について適用し、法人が施行日前に取得等をした旧法第五十二条の四に規定する減価償却資産については、なお従前の例による。
suppl-3551-9/art-17/par-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-18
The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets prescribed in Article 52-4 of the Former Act of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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### 第十八条（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-3551-9/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18
**第一項** 新法第五十四条の規定は、法人の施行日以後に終了する事業年度において積み立てられる中小企業等海外市場開拓準備金の金額について適用し、法人の施行日前に終了した事業年度において積み立てられた中小企業等海外市場開拓準備金の金額については、なお従前の例による。この場合において、同条第一項に規定する法人の施行日前に開始し、かつ、施行日以後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「除して計算した金額」とあるのは、「除して計算した金額（昭和五十五年改正法の施行の日前に開始し、かつ、同日以後に終了する事業年度にあつては、次項第一号に掲げる取引に係る収入金額に当該事業年度開始の日から昭和五十五年三月三十一日までの期間（以下この項において「旧積立率適用指定期間」という。）の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の八・二（当該事業年度終了の時において資本の金額若しくは出資金額が一億円以下である法人又は資本若しくは出資を有しない法人（以下この項において「中小法人」という。）については、千分の十七）に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の六・六（中小法人については、千分の十三・六）に相当する金額との合計額に、次項第二号から第八号までに掲げる取引に係る収入金額に旧積立率適用指定期間の月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の十一・二（中小法人については、千分の二十三）に相当する金額と当該取引に係る収入金額に当該事業年度の月数から旧積立率適用指定期間の月数を控除した月数を乗じてこれを当該基準年度の月数で除して計算した金額の千分の九（中小法人については、千分の十八・四）に相当する金額との合計額を加算した金額）」とする。
suppl-3551-9/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-1
The provisions of Article 54 of the New Act apply to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in a business year of a corporation ending on or after the Effective Date, and with regard to the amount of the reserve for overseas market development by small and medium sized enterprises, etc. set aside in a business year of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of that Article for a business year of a corporation prescribed in paragraph (1) of that Article which commenced before the Effective Date and ends on or after the Effective Date, the phrase "the amount calculated by dividing" in that paragraph is deemed to be replaced with "the amount calculated by dividing (for a business year which commenced before the Effective Date of the 1980 Amendment Act and ends on or after that date, the amount obtained by adding to the total of an amount equivalent to 8.2/1,000 (17/1,000 for a corporation whose amount of capital or amount of contribution at the end of that business year is 100 million yen or less, or a corporation without capital or contribution (hereinafter referred to as a "small or medium-sized corporation" in this paragraph)) of the amount calculated by multiplying the revenue from transactions listed in item (i) of the following paragraph by the number of months in the period from the first day of that business year to March 31, 1980 (hereinafter referred to as the "designated period for the former reserve rate" in this paragraph) and dividing the result by the number of months in that base year, and an amount equivalent to 6.6/1,000 (13.6/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year, the total of an amount equivalent to 11.2/1,000 (23/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from transactions listed in items (ii) through (viii) of the following paragraph by the number of months in the designated period for the former reserve rate and dividing the result by the number of months in that base year, and an amount equivalent to 9/1,000 (18.4/1,000 for a small or medium-sized corporation) of the amount calculated by multiplying the revenue from those transactions by the number of months obtained by deducting the number of months in the designated period for the former reserve rate from the number of months in that business year and dividing the result by the number of months in that base year)".
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**第二項** 当該事業年度終了の時において資本の金額又は出資金額が五億円を超え、かつ、十億円以下である法人の施行日前に開始し、かつ、施行日以後に終了する事業年度分の法人税については、旧法第五十四条第一項中「昭和五十六年三月三十一日」とあるのは、「昭和五十五年三月三十一日」として、同条の規定の例による。
suppl-3551-9/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-2
With regard to corporation tax for a business year which commenced before the Effective Date and ends on or after the Effective Date of a corporation whose amount of capital or amount of contribution at the end of that business year exceeds 500 million yen and is 1 billion yen or less, the provisions of Article 54 of the Former Act govern, with the phrase "March 31, 1981" in paragraph (1) of that Article deemed to be replaced with "March 31, 1980".
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**第三項** 前項の規定により積み立てられた旧法第五十四条第一項の中小企業等海外市場開拓準備金の金額の益金の額への算入については、同条第六項から第九項まで及び第十二項から第十四項までの規定の例による。
suppl-3551-9/art-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-3
With regard to the inclusion in gross profit of the amount of the reserve for overseas market development by small and medium sized enterprises, etc. referred to in Article 54, paragraph (1) of the Former Act which was set aside pursuant to the provisions of the preceding paragraph, the provisions of paragraphs (6) through (9) and paragraphs (12) through (14) of that Article govern.
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**第四項** 新法第五十五条及び第五十六条の規定は、法人が施行日以後に取得する新法第五十五条第一項及び第五十六条第一項に規定する特定株式等について適用し、法人が施行日前に取得した旧法第五十五条第一項及び第五十六条第一項に規定する特定株式等並びに施行日前に締結した旧法第五十五条第二項に規定する特定海外工事契約に係る同項に規定する特定海外工事については、次項に定める場合を除き、なお従前の例による。
suppl-3551-9/art-18/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-4
The provisions of Articles 55 and 56 of the New Act apply to specified shares, etc. prescribed in Article 55, paragraph (1) and Article 56, paragraph (1) of the New Act which a corporation acquires on or after the Effective Date, and with regard to specified shares, etc. prescribed in Article 55, paragraph (1) and Article 56, paragraph (1) of the Former Act which a corporation acquired before the Effective Date, and to specified overseas construction work prescribed in Article 55, paragraph (2) of the Former Act pertaining to a specified overseas construction contract prescribed in that paragraph which was concluded before the Effective Date, the provisions then in force continue to govern, except in the case specified in the following paragraph.
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**第五項** 法人が施行日前に旧法第五十五条第一項に規定する特定株式等を取得した場合において、施行日以後に新法第五十五条第四項各号に掲げる場合に該当することとなつたときは、同項の規定の例による。
suppl-3551-9/art-18/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-5
Where a corporation acquired specified shares, etc. prescribed in Article 55, paragraph (1) of the Former Act before the Effective Date and comes to fall under any of the cases listed in the items of Article 55, paragraph (4) of the New Act on or after the Effective Date, the provisions of that paragraph govern.
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**第六項** 新法第五十六条の四第一項の規定は、施行日以後に同条第二項に規定する政令で定められる工事に係る鉄道設備支出金額（同項に規定する特定鉄道設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第五十六条の四第二項に規定する政令で定められた工事に係る当該鉄道設備支出金額については、なお従前の例による。
suppl-3551-9/art-18/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-6
The provisions of Article 56-4, paragraph (1) of the New Act apply to railway facility expenditure (meaning the amount expended for the acquisition or construction of specified railway facilities prescribed in paragraph (2) of that Article) pertaining to construction work specified on or after the Effective Date by Cabinet Order prescribed in that paragraph, and with regard to that railway facility expenditure pertaining to construction work specified before the Effective Date by Cabinet Order prescribed in Article 56-4, paragraph (2) of the Former Act, the provisions then in force continue to govern.
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**第七項** 新法第五十六条の五第一項の規定は、施行日以後に同条第二項に規定する政令で定められる工事に係る発電設備支出金額（同項に規定する特定発電設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第五十六条の五第二項に規定する政令で定められた工事に係る当該発電設備支出金額については、なお従前の例による。
suppl-3551-9/art-18/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-7
The provisions of Article 56-5, paragraph (1) of the New Act apply to power generation facility expenditure (meaning the amount expended for the acquisition or construction of specified power generation facilities prescribed in paragraph (2) of that Article) pertaining to construction work specified on or after the Effective Date by Cabinet Order prescribed in that paragraph, and with regard to that power generation facility expenditure pertaining to construction work specified before the Effective Date by Cabinet Order prescribed in Article 56-5, paragraph (2) of the Former Act, the provisions then in force continue to govern.
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**第八項** 新法第五十六条の六第一項の規定は、施行日以後に同条第二項に規定する政令で定められる工事に係る供給設備支出金額（同項に規定する特定供給設備の取得又は建設のために支出する金額をいう。）について適用し、施行日前に旧法第五十六条の六第二項に規定する政令で定められた工事に係る当該供給設備支出金額については、なお従前の例による。
suppl-3551-9/art-18/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-8
The provisions of Article 56-6, paragraph (1) of the New Act apply to supply facility expenditure (meaning the amount expended for the acquisition or construction of specified supply facilities prescribed in paragraph (2) of that Article) pertaining to construction work specified on or after the Effective Date by Cabinet Order prescribed in that paragraph, and with regard to that supply facility expenditure pertaining to construction work specified before the Effective Date by Cabinet Order prescribed in Article 56-6, paragraph (2) of the Former Act, the provisions then in force continue to govern.
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**第九項** 新法第五十六条の七第一項に規定する法人で施行日以後最初に開始する事業年度の直前の事業年度終了の日において旧法第五十六条の七第一項の計画造林準備金を有するものの施行日から昭和五十六年三月三十一日までの間に開始する各事業年度に係る新法第五十六条の七の規定の適用については、同条第一項第二号中「二十八万八千円」とあるのは、「三十三万六千円」とする。
suppl-3551-9/art-18/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-9
With regard to the application of the provisions of Article 56-7 of the New Act for each business year commencing during the period from the Effective Date to March 31, 1981 of a corporation prescribed in Article 56-7, paragraph (1) of the New Act which holds the reserve for planned afforestation referred to in Article 56-7, paragraph (1) of the Former Act at the end of the business year immediately preceding the first business year commencing on or after the Effective Date, the phrase "288,000 yen" in paragraph (1), item (ii) of that Article is deemed to be replaced with "336,000 yen".
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### 第十九条（法人の技術等海外取引に係る所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction of Income from Overseas Transactions Involving Technology, etc. of Corporations
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suppl-3551-9/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-19
**第一項** 新法第五十八条の規定は、法人の施行日以後に終了する事業年度分の所得に対する法人税について適用し、法人の施行日前に終了した事業年度分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、法人の施行日前に開始し、かつ、施行日以後に終了する事業年度において同条第一項に規定する技術等海外取引による収入金額がある場合における同項の規定の適用については、同項中「当該収入金額の百分の二十八（次項第三号」とあるのは「当該事業年度開始の日から昭和五十五年三月三十一日までの期間内の当該収入金額の百分の三十五（次項第三号に掲げる取引によるものについては百分の十とし、同項第四号に掲げる取引によるものについては百分の二十とする。）に相当する金額と同年四月一日から当該事業年度終了の日までの期間内の当該収入金額の百分の二十八（同項第三号」と、「金額の合計額」とあるのは「金額との合計額」と、「百分の四十」とあるのは「百分の五十」とする。
suppl-3551-9/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-19/par-1
The provisions of Article 58 of the New Act apply to corporation tax on income for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax on income for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of the provisions of paragraph (1) of that Article in the case where a corporation has revenue from overseas transactions involving technology, etc. prescribed in that paragraph in a business year which commenced before the Effective Date and ends on or after the Effective Date, the phrase "28 percent of that revenue (for revenue from transactions listed in item (iii) of the following paragraph" in that paragraph is deemed to be replaced with "35 percent of that revenue within the period from the first day of that business year to March 31, 1980 (10 percent for revenue from transactions listed in item (iii) of the following paragraph, and 20 percent for revenue from transactions listed in item (iv) of that paragraph) and an amount equivalent to 28 percent of that revenue within the period from April 1, 1980 to the end of that business year (for revenue from transactions listed in item (iii) of that paragraph", the phrase "the total of the amounts" with "the total of the amount and the amount", and the phrase "40 percent" with "50 percent".
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### 第二十条（合併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 Mergers
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suppl-3551-9/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20
**第一項** 旧法第六十六条第一項第一号の森林組合で施行日前に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求めたものが、当該認定を受けて合併をする場合における法人税については、なお従前の例による。
suppl-3551-9/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-1
With regard to corporation tax in the case where a forestry cooperative referred to in Article 66, paragraph (1), item (i) of the Former Act which sought, before the Effective Date, the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act carries out a merger upon receiving that certification, the provisions then in force continue to govern.
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**第二項** 旧法第六十六条第一項第二号に規定する中小漁業者が施行日前に漁業再建整備特別措置法（昭和五十一年法律第四十三号）第五条第一項の認定を受けた中小漁業構造改善計画に従つて合併をする場合における法人税については、なお従前の例による。
suppl-3551-9/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-2
With regard to corporation tax in the case where a small and medium sized fishery operator prescribed in Article 66, paragraph (1), item (ii) of the Former Act carries out a merger in accordance with a small and medium sized fishery structural improvement plan which received, before the Effective Date, the certification referred to in Article 5, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation (Act No. 43 of 1976), the provisions then in force continue to govern.
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**第三項** 旧法第六十六条第一項第三号に規定する法人で施行日前に同号に規定する認定を受けたものが合併をする場合における法人税については、なお従前の例による。
suppl-3551-9/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-3
With regard to corporation tax in the case where a corporation prescribed in Article 66, paragraph (1), item (iii) of the Former Act which received the certification prescribed in that item before the Effective Date carries out a merger, the provisions then in force continue to govern.
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**第四項** 青色申告書を提出する森林組合で政令で定めるものが施行日から昭和五十八年三月三十一日までの間に森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、当該認定を受けて合併をする場合における法人税については、旧法第六十六条及び第六十六条の二の規定は、なおその効力を有する。この場合において、旧法第六十六条第一項第一号中「森林組合で」とあるのは「森林組合のうち昭和五十五年改正法附則第二十条第四項に規定する政令で定めるもので」と、「森林組合合併助成法第四条第二項の」とあるのは「森林組合合併助成法第二条の規定により同法第四条第二項の認定を求め、当該」とする。
suppl-3551-9/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-4
With regard to corporation tax in the case where a forestry cooperative filing a blue return that is specified by Cabinet Order seeks, during the period from the Effective Date to March 31, 1983, the certification referred to in Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives pursuant to the provisions of Article 2 of that Act and carries out a merger upon receiving that certification, the provisions of Articles 66 and 66-2 of the Former Act remain in force. In this case, the phrase "a forestry cooperative that" in Article 66, paragraph (1), item (i) of the Former Act is deemed to be replaced with "a forestry cooperative that is specified by Cabinet Order referred to in Article 20, paragraph (4) of the Supplementary Provisions of the 1980 Amendment Act and that", and the phrase "of Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives" with "of Article 4, paragraph (2) of the Act on Promotion of Merger of Forestry Cooperatives, which it sought pursuant to the provisions of Article 2 of that Act, and the".
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**第五項** 旧法第六十六条第一項第二号に規定する中小漁業者で政令で定めるものが施行日から昭和五十七年三月三十一日までの間に漁業再建整備特別措置法第五条第一項の認定を受けた中小漁業構造改善計画に従つて合併をする場合における法人税については、同号中「昭和五十五年三月三十一日」とあるのは「昭和五十七年三月三十一日」と、「中小漁業者」とあるのは「中小漁業者（昭和五十五年改正法附則第二十条第五項に規定する政令で定めるものに限る。）」と、「同法第十条第一項」とあるのは「漁業再建整備特別措置法第十条第一項」として、旧法第六十六条の規定の例による。
suppl-3551-9/art-20/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-5
With regard to corporation tax in the case where a small and medium sized fishery operator prescribed in Article 66, paragraph (1), item (ii) of the Former Act that is specified by Cabinet Order carries out a merger, during the period from the Effective Date to March 31, 1982, in accordance with a small and medium sized fishery structural improvement plan which received the certification referred to in Article 5, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation, the provisions of Article 66 of the Former Act govern, with the phrase "March 31, 1980" in that item deemed to be replaced with "March 31, 1982", the phrase "small and medium sized fishery operator" deemed to be replaced with "small and medium sized fishery operator (limited to one specified by Cabinet Order referred to in Article 20, paragraph (5) of the Supplementary Provisions of the 1980 Amendment Act)", and the phrase "Article 10, paragraph (1) of that Act" deemed to be replaced with "Article 10, paragraph (1) of the Act on Special Measures for Fishery Reconstruction and Consolidation".
machine translation, not official
**第六項** 旧法第六十六条第一項第三号に規定する法人で政令で定めるものが施行日から昭和五十七年三月三十一日までの間に同号に規定する認定を受けて合併をする場合における法人税については、同号中「卸売の業務を行う法人で、」とあるのは「卸売の業務を行う法人で、昭和五十五年改正法附則第二十条第六項に規定する政令で定めるもののうち」と、「昭和五十五年三月三十一日」とあるのは「昭和五十七年三月三十一日」と、「同法」とあるのは「卸売市場法」として、同条の規定の例による。
suppl-3551-9/art-20/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-6
With regard to corporation tax in the case where a corporation prescribed in Article 66, paragraph (1), item (iii) of the Former Act that is specified by Cabinet Order receives the certification prescribed in that item and carries out a merger during the period from the Effective Date to March 31, 1982, the provisions of that Article govern, with the phrase "a corporation that conducts wholesale business and" in that item deemed to be replaced with "a corporation that conducts wholesale business and that, among those specified by Cabinet Order referred to in Article 20, paragraph (6) of the Supplementary Provisions of the 1980 Amendment Act,", the phrase "March 31, 1980" deemed to be replaced with "March 31, 1982", and the phrase "that Act" deemed to be replaced with "the Wholesale Market Act".
machine translation, not official
**第七項** 第四項の規定の適用がある場合における新法第六十一条及び第六十三条の規定の適用については、新法第六十一条第一項中「二千五百万円を超える事業年度」とあるのは「二千五百万円を超える事業年度（当該法人が昭和五十五年改正法附則第二十条第四項の規定によりなおその効力を有するものとされる昭和五十五年改正法による改正前の租税特別措置法第六十六条第一項第一号に規定する認定を受けて同項に規定する合併をした合併法人に該当する場合の当該合併の日を含む事業年度開始の日以後五年以内に終了する各事業年度に該当する事業年度を除く。）」と、新法第六十三条第一項第四号中「合併により」とあるのは「合併（昭和五十五年改正法附則第二十条第四項の規定によりなおその効力を有するものとされる昭和五十五年改正法による改正前の租税特別措置法第六十六条第一項の規定の適用を受けるものを除く。）により」とする。
suppl-3551-9/art-20/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-7
With regard to the application of the provisions of Articles 61 and 63 of the New Act in the case where the provisions of paragraph (4) apply, the phrase "a business year in which it exceeds 25 million yen" in Article 61, paragraph (1) of the New Act is deemed to be replaced with "a business year in which it exceeds 25 million yen (excluding, where the corporation falls under the category of a merging corporation that received the certification prescribed in item (i) of Article 66, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1980 Amendment Act, which is to remain in force pursuant to the provisions of Article 20, paragraph (4) of the Supplementary Provisions of the 1980 Amendment Act, and carried out the merger prescribed in that paragraph, a business year that falls under any of the business years ending within five years from the first day of the business year that includes the date of that merger)", and the phrase "through a merger" in Article 63, paragraph (1), item (iv) of the New Act is deemed to be replaced with "through a merger (excluding a merger which receives the application of the provisions of Article 66, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1980 Amendment Act, which is to remain in force pursuant to the provisions of Article 20, paragraph (4) of the Supplementary Provisions of the 1980 Amendment Act)".
machine translation, not official
**第八項** 第五項又は第六項の規定の適用がある場合における新法第六十三条の規定の適用については、同条第一項第四号中「合併により」とあるのは、「合併（昭和五十五年改正法附則第二十条第五項又は第六項の規定の適用を受けるものを除く。）により」とする。
suppl-3551-9/art-20/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-8
With regard to the application of the provisions of Article 63 of the New Act in the case where the provisions of paragraph (5) or (6) apply, the phrase "through a merger" in paragraph (1), item (iv) of that Article is deemed to be replaced with "through a merger (excluding a merger which receives the application of the provisions of Article 20, paragraph (5) or (6) of the Supplementary Provisions of the 1980 Amendment Act)".
machine translation, not official
### 第二十一条（現物出資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 Capital Contributions in Kind
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suppl-3551-9/art-21 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21
**第一項** 旧法第六十六条の三第一項第一号に規定する中小企業者に該当する法人が施行日前に同号に規定する承認を受けた中小企業構造改善計画に従つて現物出資した場合における法人税については、なお従前の例による。
suppl-3551-9/art-21/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-1
With regard to corporation tax in the case where a corporation falling under the category of small and medium sized enterprise prescribed in Article 66-3, paragraph (1), item (i) of the Former Act made a capital contribution in kind in accordance with a small and medium sized enterprise structural improvement plan which received the approval prescribed in that item before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 旧法第六十六条の三第一項第二号に規定する法人で施行日前に同号に規定する承認を受けたものが、当該承認に係る資産を現物出資した場合における法人税については、なお従前の例による。
suppl-3551-9/art-21/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-2
With regard to corporation tax in the case where a corporation prescribed in Article 66-3, paragraph (1), item (ii) of the Former Act which received the approval prescribed in that item before the Effective Date made a capital contribution in kind of the assets pertaining to that approval, the provisions then in force continue to govern.
machine translation, not official
**第三項** 旧法第六十六条の三第一項第一号に規定する中小企業者に該当する法人で政令で定めるものが施行日から昭和五十六年三月三十一日までの間に同号に規定する承認を受けた中小企業構造改善計画に従つて現物出資する場合には、同号中「中小企業者」とあるのは「中小企業者（昭和五十五年改正法附則第二十一条第三項に規定する政令で定めるものに限る。）」と、「同法第四条第一項」とあるのは「中小企業近代化促進法第四条第一項」として、同条の規定の例による。
suppl-3551-9/art-21/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-3
Where a corporation falling under the category of small and medium sized enterprise prescribed in Article 66-3, paragraph (1), item (i) of the Former Act that is specified by Cabinet Order makes a capital contribution in kind, during the period from the Effective Date to March 31, 1981, in accordance with a small and medium sized enterprise structural improvement plan which received the approval prescribed in that item, the provisions of that Article govern, with the phrase "small and medium sized enterprise" in that item deemed to be replaced with "small and medium sized enterprise (limited to one specified by Cabinet Order referred to in Article 21, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act)", and the phrase "Article 4, paragraph (1) of that Act" deemed to be replaced with "Article 4, paragraph (1) of the Small and Medium Sized Enterprise Modernization Promotion Act".
machine translation, not official
**第四項** 前項の規定の適用がある場合（昭和五十七年四月一日前に同項に規定する中小企業構造改善計画に従つて現物出資する場合に限る。）における新法第六十三条の規定の適用については、同条第四項中「第六十六条の三」とあるのは、「第六十六条の三（昭和五十五年改正法附則第二十一条第三項を含む。）」とする。
suppl-3551-9/art-21/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-4
With regard to the application of the provisions of Article 63 of the New Act in the case where the provisions of the preceding paragraph apply (limited to the case of making a capital contribution in kind before April 1, 1982 in accordance with the small and medium sized enterprise structural improvement plan prescribed in that paragraph), the phrase "Article 66-3" in paragraph (4) of that Article is deemed to be replaced with "Article 66-3 (including Article 21, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act)".
machine translation, not official
**第五項** 第三項の規定の適用がある場合（昭和五十七年四月一日から租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号。次項において「昭和五十八年改正法」という。）附則第一条第一号に定める日の前日までの間に同項に規定する中小企業構造改善計画に従つて現物出資する場合に限る。）における租税特別措置法の一部を改正する法律（昭和五十七年法律第八号）による改正後の租税特別措置法第六十三条の規定の適用については、同条第四項中「若しくは第六十五条の七から第六十五条の十まで」とあるのは、「、第六十五条の七から第六十五条の十まで若しくは昭和五十五年改正法附則第二十一条第三項」とする。
suppl-3551-9/art-21/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-5
With regard to the application of the provisions of Article 63 of the Act on Special Measures Concerning Taxation as amended by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 8 of 1982) in the case where the provisions of paragraph (3) apply (limited to the case of making a capital contribution in kind, during the period from April 1, 1982 to the day before the date specified in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983; referred to as the "1983 Amendment Act" in the following paragraph), in accordance with the small and medium sized enterprise structural improvement plan prescribed in that paragraph), the phrase "or Articles 65-7 through 65-10" in paragraph (4) of that Article is deemed to be replaced with ", Articles 65-7 through 65-10 or Article 21, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act".
machine translation, not official
**第六項** 第三項の規定の適用がある場合（昭和五十八年改正法附則第一条第一号に定める日以後に同項に規定する中小企業構造改善計画に従つて現物出資する場合に限る。）における昭和五十八年改正法による改正後の租税特別措置法第六十三条の規定の適用については、同条第四項中「第六十六条までの規定」とあるのは、「第六十六条までの規定（昭和五十五年改正法附則第二十一条第三項の規定を含む。）」とする。
suppl-3551-9/art-21/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-6
With regard to the application of the provisions of Article 63 of the Act on Special Measures Concerning Taxation as amended by the 1983 Amendment Act in the case where the provisions of paragraph (3) apply (limited to the case of making a capital contribution in kind, on or after the date specified in Article 1, item (i) of the Supplementary Provisions of the 1983 Amendment Act, in accordance with the small and medium sized enterprise structural improvement plan prescribed in that paragraph), the phrase "the provisions through Article 66" in paragraph (4) of that Article is deemed to be replaced with "the provisions through Article 66 (including the provisions of Article 21, paragraph (3) of the Supplementary Provisions of the 1980 Amendment Act)".
machine translation, not official
### 第二十二条（認定中小企業者の欠損金の繰戻しによる還付の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Refunds by Carry-Back of Losses of Certified Small and Medium Sized Enterprises
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suppl-3551-9/art-22 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-22
**第一項** 旧法第六十八条の二各号に掲げる法人の当該各号に掲げる各事業年度において生じた同条に規定する欠損金額については、なお従前の例による。
suppl-3551-9/art-22/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-22/par-1
With regard to the amount of loss prescribed in Article 68-2 of the Former Act incurred in each business year listed in the items of that Article of a corporation listed in those items, the provisions then in force continue to govern.
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### 第二十三条（相続税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax
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suppl-3551-9/art-23 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23
**第一項** 新法第七十条の七の規定は、施行日以後にする相続税法（昭和二十五年法律第七十三号）第三十八条第一項又は第四十三条第五項の規定による延納の許可に係る相続税について適用し、施行日前にこれらの規定による延納の許可をした相続税については、次項及び第三項に定めるものを除き、なお従前の例による。
suppl-3551-9/art-23/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-1
The provisions of Article 70-7 of the New Act apply to inheritance tax pertaining to permission for payment in installments granted on or after the Effective Date pursuant to the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act (Act No. 73 of 1950), and with regard to inheritance tax for which permission for payment in installments was granted before the Effective Date pursuant to those provisions, the provisions then in force continue to govern, except as specified in the following paragraph and paragraph (3).
machine translation, not official
**第二項** 施行日前にした延納の許可に係る相続税額で、当該相続税額の計算の基礎となつた財産の価額の合計額のうちに新法第七十条の七第一項に規定する立木の価額の占める割合が十分の四以上で十分の五未満であるものがある場合には、税務署長は、施行日以後に納期限が到来する延納に係る分納税額について、施行日以後最初に到来する納期限（施行日から当該納期限までの期間が四月に満たない場合には、施行日から四月を経過する日。次項において同じ。）までに政令で定めるところによりされた当該延納の許可を受けた者の申請により、同条第一項の規定に準じて当該分納税額を変更することができる。
suppl-3551-9/art-23/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-2
Where there is an amount of inheritance tax pertaining to permission for payment in installments granted before the Effective Date in which the ratio of the value of standing timber prescribed in Article 70-7, paragraph (1) of the New Act to the total value of the property that formed the basis for calculating that amount of inheritance tax is 4/10 or more and less than 5/10, the district director may, upon an application made in the manner specified by Cabinet Order, by the first due date for payment arriving on or after the Effective Date (or, if the period from the Effective Date to that due date for payment is less than four months, by the day on which four months have elapsed from the Effective Date; the same applies in the following paragraph), by the person who received that permission for payment in installments, change the installment payments for the payment in installments whose due dates for payment arrive on or after the Effective Date in accordance with the provisions of paragraph (1) of that Article.
machine translation, not official
**第三項** 前項に規定する場合において、施行日前に延納の許可を受けた者が施行日以後最初に到来する延納に係る分納税額の納期限までに新法第七十条の七第四項に規定する書類を納税地の所轄税務署長に提出したときは、施行日以後に延納に係る分納税額の納期限が到来する相続税額に係る利子税のうち施行日以後の期間に対応するものについては、同条第二項の規定に準じて計算するものとする。
suppl-3551-9/art-23/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-3
In the case prescribed in the preceding paragraph, if a person who received permission for payment in installments before the Effective Date has submitted the documents prescribed in Article 70-7, paragraph (4) of the New Act to the district director with jurisdiction over the place for tax payment by the due date for payment of the first installment payment for the payment in installments arriving on or after the Effective Date, the portion of the interest tax on the amount of inheritance tax for which the due date for payment of an installment payment for the payment in installments arrives on or after the Effective Date that corresponds to the period on or after the Effective Date is to be calculated in accordance with the provisions of paragraph (2) of that Article.
machine translation, not official
**第四項** 施行日前に相続若しくは遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）により取得した旧法第七十一条第一項に規定する国債、地方債若しくは社債（以下この項において「借換国債等」という。）に係る相続税又は施行日において借換国債等を有する者から相続若しくは遺贈により取得した当該借換国債等に係る相続税については、なお従前の例による。
suppl-3551-9/art-23/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-23/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-4
With regard to inheritance tax pertaining to national government bonds, local government bonds or corporate bonds prescribed in Article 71, paragraph (1) of the Former Act (hereinafter referred to as "refunding government bonds, etc." in this paragraph) acquired before the Effective Date by inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies in this paragraph), or inheritance tax pertaining to refunding government bonds, etc. acquired by inheritance or bequest from a person who holds refunding government bonds, etc. on the Effective Date, the provisions then in force continue to govern.
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### 第二十四条（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-3551-9/art-24 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24
**第一項** 旧法第七十五条の二に規定する公的医療機関の開設者又は社会福祉法人が施行日前に新築し、又は取得した同条に規定する家屋の所有権の保存又は移転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-3551-9/art-24/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-1
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of a house prescribed in Article 75-2 of the Former Act which a founder of a public medical institution or a social welfare corporation prescribed in that Article newly built or acquired before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 施行日前に国から旧法第七十六条に規定する売渡し又は譲与を受けた土地の所有権の保存又は移転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-3551-9/art-24/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-2
With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land which was sold or transferred without compensation by the State, as prescribed in Article 76 of the Former Act, before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第七十七条の規定は、施行日以後に行われる同条に規定する交換により取得する同条に規定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、施行日前に行われた旧法第七十七条に規定する交換により取得した同条に規定する土地について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-3551-9/art-24/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-3
The provisions of Article 77 of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that Article acquired through an exchange prescribed in that Article carried out on or after the Effective Date, and with regard to registration and license tax on that registration for land prescribed in Article 77 of the Former Act acquired through an exchange prescribed in that Article carried out before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第四項** 新法第七十七条の三の規定は、同条に規定する法人が施行日以後に買入れ又は借受けをする同条に規定する農地、採草放牧地又は開発して農地とすることが適当な土地の所有権又は賃借権の移転又は設定の登記に係る登録免許税について適用し、施行日前に旧法第七十七条の三に規定する法人が買入れ又は借受けをした同条に規定する農地、採草放牧地又は開発して農地とすることが適当な土地についてのこれら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-3551-9/art-24/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-4
The provisions of Article 77-3 of the New Act apply to registration and license tax on the registration of the transfer or creation of ownership or a right of lease of farmland, pasture land or land suitable for development into farmland prescribed in that Article which a corporation prescribed in that Article purchases or borrows on or after the Effective Date, and with regard to registration and license tax on those registrations for farmland, pasture land or land suitable for development into farmland prescribed in Article 77-3 of the Former Act which a corporation prescribed in that Article purchased or borrowed before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新法第七十七条の四の規定は、施行日以後に行われる同条第一項に規定する協議、調停若しくはあつせん又は同条第二項に規定する交換分合により取得するこれらの規定に規定する農用地等又は準農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、施行日前に行われた旧法第七十七条の四第一項に規定する協議、調停若しくはあつせん又は同条第二項に規定する交換分合により取得したこれらの規定に規定する農用地等又は準農地について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-3551-9/art-24/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-5
The provisions of Article 77-4 of the New Act apply to registration and license tax on the registration of transfer of ownership of agricultural land, etc. or quasi-farmland prescribed in those provisions acquired through consultation, conciliation or mediation prescribed in paragraph (1) of that Article or through exchange and consolidation prescribed in paragraph (2) of that Article carried out on or after the Effective Date, and with regard to registration and license tax on that registration for agricultural land, etc. or quasi-farmland prescribed in those provisions acquired through consultation, conciliation or mediation prescribed in Article 77-4, paragraph (1) of the Former Act or through exchange and consolidation prescribed in paragraph (2) of that Article carried out before the Effective Date, the provisions then in force continue to govern.
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**第六項** 施行日前に行われた旧法第七十八条に規定する交換により取得した林野の所有権の移転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-3551-9/art-24/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-6
With regard to registration and license tax on the registration of transfer of ownership of forest land acquired through an exchange prescribed in Article 78 of the Former Act carried out before the Effective Date, the provisions then in force continue to govern.
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**第七項** 新法第七十八条の三の規定は、施行日以後に同条に規定する中小企業者が同条に規定する事業協同組合等から取得する同条に規定する土地又は建物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、施行日前に旧法第七十八条の三に規定する中小企業者が同条に規定する事業協同組合等から取得した同条に規定する土地又は建物について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。この場合において、新法第七十八条の三に規定する土地又は建物が次の表の上欄に掲げるものであるときは、同条に規定する中小企業者が同表の中欄に掲げる期間内に取得する当該土地又は建物の当該登記に係る登録免許税については、同条中「千分の十二」とあるのは、同表の下欄に掲げる字句に読み替えて同条の規定を適用する。
一 新法第七十八条の三第一項に規定する事業協同組合等が租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号。次号において「昭和五十三年改正法」という。）の施行の日から施行日の前日までの間に取得した同項に規定する土地で政令で定めるもの 施行日から昭和五十七年三月三十一日までの期間 千分の九
二 新法第七十八条の三第一項に規定する事業協同組合等が昭和五十三年改正法の施行の日前に取得した同項に規定する土地で政令で定めるもの 施行日から昭和五十七年三月三十一日までの期間 千分の六
三 新法第七十八条の三第一項に規定する事業協同組合等が施行日前に取得した同項に規定する建物で政令で定めるもの 施行日から昭和五十七年三月三十一日までの期間 千分の九
四 新法第七十八条の三第二項に規定する事業協同組合等が租税特別措置法の一部を改正する法律（昭和五十四年法律第十五号。次号において「昭和五十四年改正法」という。）の施行の日から施行日の前日までの間に取得した同項に規定する土地 施行日から昭和五十六年三月三十一日までの期間 千分の九
五 新法第七十八条の三第二項に規定する事業協同組合等が昭和五十四年改正法の施行の日前に取得した土地 施行日から昭和五十六年三月三十一日までの期間 千分の六
suppl-3551-9/art-24/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-7
The provisions of Article 78-3 of the New Act apply to registration and license tax on the registration of transfer of ownership of land or buildings prescribed in that Article which a small and medium sized enterprise prescribed in that Article acquires from a business cooperative, etc. prescribed in that Article on or after the Effective Date, and with regard to registration and license tax on that registration for land or buildings prescribed in Article 78-3 of the Former Act which a small and medium sized enterprise prescribed in that Article acquired from a business cooperative, etc. prescribed in that Article before the Effective Date, the provisions then in force continue to govern. In this case, where the land or buildings prescribed in Article 78-3 of the New Act are those listed in the left-hand column of the following table, the provisions of that Article apply to registration and license tax on that registration of the land or buildings which a small and medium sized enterprise prescribed in that Article acquires within the period listed in the middle column of that table, with the phrase "12/1,000" in that Article deemed to be replaced with the words listed in the right-hand column of that table.
(i) Land prescribed in Article 78-3, paragraph (1) of the New Act which is specified by Cabinet Order and which a business cooperative, etc. prescribed in that paragraph acquired during the period from the Effective Date of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978; referred to as the "1978 Amendment Act" in the following item) to the day before the Effective Date The period from the Effective Date to March 31, 1982 9/1,000
(ii) Land prescribed in Article 78-3, paragraph (1) of the New Act which is specified by Cabinet Order and which a business cooperative, etc. prescribed in that paragraph acquired before the Effective Date of the 1978 Amendment Act The period from the Effective Date to March 31, 1982 6/1,000
(iii) Buildings prescribed in Article 78-3, paragraph (1) of the New Act which are specified by Cabinet Order and which a business cooperative, etc. prescribed in that paragraph acquired before the Effective Date The period from the Effective Date to March 31, 1982 9/1,000
(iv) Land prescribed in Article 78-3, paragraph (2) of the New Act which a business cooperative, etc. prescribed in that paragraph acquired during the period from the Effective Date of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 15 of 1979; referred to as the "1979 Amendment Act" in the following item) to the day before the Effective Date The period from the Effective Date to March 31, 1981 9/1,000
(v) Land which a business cooperative, etc. prescribed in Article 78-3, paragraph (2) of the New Act acquired before the Effective Date of the 1979 Amendment Act The period from the Effective Date to March 31, 1981 6/1,000
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**第八項** 新法第七十八条の四第三項第二号の規定は、林業信用基金が施行日以後に同号に掲げる業務に係る債権を担保するために受ける抵当権の設定の登記又は登録に係る登録免許税について適用し、施行日前に旧法第七十八条の四第三項第二号に掲げる業務に係る債権を担保するために受けた当該登記又は登録に係る登録免許税については、なお従前の例による。
suppl-3551-9/art-24/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-8
The provisions of Article 78-4, paragraph (3), item (ii) of the New Act apply to registration and license tax on the registration or recording of the creation of a mortgage which the Forestry Credit Fund receives on or after the Effective Date to secure claims pertaining to the business listed in that item, and with regard to registration and license tax on that registration or recording received before the Effective Date to secure claims pertaining to the business listed in Article 78-4, paragraph (3), item (ii) of the Former Act, the provisions then in force continue to govern.
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**第九項** 新法第八十一条第三号の規定は、施行日以後にされる同条に規定する勧告若しくは指示又は認定若しくは承認に係る同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適用し、施行日前にされた旧法第八十一条に規定する勧告若しくは指示又は認定若しくは承認に係る同条第三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-3551-9/art-24/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-9
The provisions of Article 81, item (iii) of the New Act apply to registration and license tax on the registration of matters listed in that item pertaining to a recommendation or instruction, or a certification or approval, prescribed in that Article which is given on or after the Effective Date, and with regard to registration and license tax on the registration of matters listed in Article 81, item (iii) of the Former Act pertaining to a recommendation or instruction, or a certification or approval, prescribed in that Article which was given before the Effective Date, the provisions then in force continue to govern.
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**第十項** 新法第八十一条の二第一項の規定は、施行日以後に同項に規定する認定を受ける森林組合が、合併をする場合における当該合併により取得する不動産の権利の移転の登記に係る登録免許税について適用し、施行日前に旧法第八十一条の二第一項に規定する認定を受けた森林組合が、合併をした場合における当該合併により取得した不動産について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-3551-9/art-24/par-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-10
The provisions of Article 81-2, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of rights to real property acquired through a merger in the case where a forestry cooperative that receives the certification prescribed in that paragraph on or after the Effective Date carries out the merger, and with regard to registration and license tax on that registration for real property acquired through a merger in the case where a forestry cooperative that received the certification prescribed in Article 81-2, paragraph (1) of the Former Act before the Effective Date carried out the merger, the provisions then in force continue to govern.
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**第十一項** 旧法第八十二条第一項に規定する会社が施行日前に行つた資本の増加又は施行日前に取得した同項第二号に規定する土地若しくは家屋に関する同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-3551-9/art-24/par-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-11
With regard to registration and license tax on the registration of an increase of capital which a company prescribed in Article 82, paragraph (1) of the Former Act made before the Effective Date, or of the matters listed in item (ii) of that paragraph concerning land or houses prescribed in that item which the company acquired before the Effective Date, the provisions then in force continue to govern.
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**第十二項** 旧法第八十四条に規定する会社が施行日前に行つた同条に規定する資本の増加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-3551-9/art-24/par-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-24/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-24/par-12
With regard to registration and license tax on the registration of an increase of capital prescribed in Article 84 of the Former Act which a company prescribed in that Article made before the Effective Date, the provisions then in force continue to govern.
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### 第二十五条（通行税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Travel Tax
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suppl-3551-9/art-25 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-25
**第一項** 新法第九十五条の規定は、同条第一項に規定する航空機の乗客が昭和五十五年五月一日以後に搭乗する当該航空機の旅客運賃で、施行日以後に当該乗客から領収するものに係る通行税について適用する。
suppl-3551-9/art-25/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-25/par-1
The provisions of Article 95 of the New Act apply to travel tax on the passenger fares of aircraft prescribed in paragraph (1) of that Article for flights which the passengers of that aircraft board on or after May 1, 1980, and which are received from those passengers on or after the Effective Date.
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### 第二十九条（租税特別措置法及び国税収納金整理資金に関する法律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 and the Act on Fund for Smooth Management of National Tax Revenue
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suppl-3551-9/art-29 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-29
**第一項** 附則第二十七条の規定による改正後の租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（以下この条において「改正後の昭和五十三年改正法」という。）附則第五条第六項の規定は、個人が施行日以後に同条第二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、個人が施行日前に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-3551-9/art-29/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-29/par-1
The provisions of Article 5, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue as amended by the provisions of Article 27 of the Supplementary Provisions (hereinafter referred to as the "1978 Amendment Act as Amended" in this Article) apply where an individual puts depreciable assets prescribed in paragraph (2) of that Article to use for the individual's business on or after the Effective Date, and with regard to cases where an individual put those depreciable assets to use for the individual's business before the Effective Date, the provisions then in force continue to govern.
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**第二項** 改正後の昭和五十三年改正法附則第十四条第六項の規定は、法人が施行日以後に同条第二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、法人が施行日前に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-3551-9/art-29/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-29/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-29/par-2
The provisions of Article 14, paragraph (6) of the Supplementary Provisions of the 1978 Amendment Act as Amended apply where a corporation puts depreciable assets prescribed in paragraph (2) of that Article to use for its business on or after the Effective Date, and with regard to cases where a corporation put those depreciable assets to use for its business before the Effective Date, the provisions then in force continue to govern.
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**第三項** 改正後の昭和五十三年改正法附則第十八条第六項の規定は、法人が施行日以後に同条第四項の規定の適用を受ける場合における法人税について適用し、法人が施行日前に同項の規定の適用を受けた場合における法人税については、なお従前の例による。
suppl-3551-9/art-29/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-29/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-29/par-3
The provisions of Article 18, paragraph (6) of the Supplementary Provisions of the 1978 Amendment Act as Amended apply to corporation tax in the case where a corporation receives the application of the provisions of paragraph (4) of that Article on or after the Effective Date, and with regard to corporation tax in the case where a corporation received the application of the provisions of that paragraph before the Effective Date, the provisions then in force continue to govern.
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### 第三十条（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
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suppl-3551-9/art-30 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-30
**第一項** 附則第二十八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（以下この条において「改正後の昭和五十四年改正法」という。）附則第六条第三項の規定は、個人が施行日以後に同条第一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、個人が施行日前に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-3551-9/art-30/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-30/par-1
The provisions of Article 6, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of Article 28 of the Supplementary Provisions (hereinafter referred to as the "1979 Amendment Act as Amended" in this Article) apply where an individual puts depreciable assets prescribed in paragraph (1) of that Article to use for the individual's business on or after the Effective Date, and with regard to cases where an individual put those depreciable assets to use for the individual's business before the Effective Date, the provisions then in force continue to govern.
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**第二項** 個人が施行日前に取得等（取得又は製作若しくは建設をいう。第四項において同じ。）をした改正後の昭和五十四年改正法附則第六条第四項に規定する工業用機械等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-3551-9/art-30/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-30/par-2
With regard to cases where an individual put industrial machinery, etc. prescribed in Article 6, paragraph (4) of the Supplementary Provisions of the 1979 Amendment Act as Amended of which the individual made an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies in paragraph (4)) before the Effective Date to use for the individual's business, the provisions then in force continue to govern.
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**第三項** 改正後の昭和五十四年改正法附則第十六条第三項の規定は、法人が施行日以後に同条第一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、法人が施行日前に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-3551-9/art-30/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-30/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-30/par-3
The provisions of Article 16, paragraph (3) of the Supplementary Provisions of the 1979 Amendment Act as Amended apply where a corporation puts depreciable assets prescribed in paragraph (1) of that Article to use for its business on or after the Effective Date, and with regard to cases where a corporation put those depreciable assets to use for its business before the Effective Date, the provisions then in force continue to govern.
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**第四項** 法人が施行日前に取得等をした改正後の昭和五十四年改正法附則第十六条第四項に規定する工業用機械等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-3551-9/art-30/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-30/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-30/par-4
With regard to cases where a corporation put industrial machinery, etc. prescribed in Article 16, paragraph (4) of the Supplementary Provisions of the 1979 Amendment Act as Amended of which it made an acquisition, etc. before the Effective Date to use for its business, the provisions then in force continue to govern.
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**第五項** 改正後の昭和五十四年改正法附則第二十条第四項の規定は、法人が施行日以後に同条第一項又は第二項の規定の適用を受ける場合における法人税について適用し、法人が施行日前に同条第一項又は第二項の規定の適用を受けた場合における法人税については、なお従前の例による。
suppl-3551-9/art-30/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-30/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-30/par-5
The provisions of Article 20, paragraph (4) of the Supplementary Provisions of the 1979 Amendment Act as Amended apply to corporation tax in the case where a corporation receives the application of the provisions of paragraph (1) or (2) of that Article on or after the Effective Date, and with regard to corporation tax in the case where a corporation received the application of the provisions of paragraph (1) or (2) of that Article before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
---
## Cites
- suppl-3551-9/art-1/par-1/item-2: 附則第十一条から第十四条まで → 租税特別措置法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3551-9/art-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-11
- suppl-3551-9/art-1/par-1/item-2: 附則第十一条から第十四条まで → 租税特別措置法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3551-9/art-14 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-14
- suppl-3551-9/art-1/par-1/item-2: 附則第十一条から第十四条まで → 租税特別措置法 附則第十二条 (Supplementary Provisions, Article 12), suppl-3551-9/art-12 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-12
- suppl-3551-9/art-1/par-1/item-2: 附則第十一条から第十四条まで → 租税特別措置法 附則第十三条 (Supplementary Provisions, Article 13), suppl-3551-9/art-13 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-13
- suppl-3551-9/art-4/par-1: この条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-3551-9/art-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-4
- suppl-3551-9/art-6/par-1: 森林組合合併助成法（昭和三十八年法律第五十六号）第二条 → e-Gov law 338AC0000000056, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3551-9/art-6/par-1: 同法第四条第二項 → e-Gov law 338AC0000000056, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3551-9/art-6/par-2: 森林組合合併助成法第二条 → e-Gov law 338AC0000000056, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3551-9/art-6/par-2: 同法第四条第二項 → e-Gov law 338AC0000000056, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3551-9/art-6/par-2: のうち租税特別措置法の一部を改正する法律（昭和五十五年法律第九号。以下「昭和五十五年改正法」という。）附則第六条第二項 → 租税特別措置法 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3551-9/art-6/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-6/par-2
- suppl-3551-9/art-7/par-1: この条 → 租税特別措置法 附則第七条 (Supplementary Provisions, Article 7), suppl-3551-9/art-7 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7
- suppl-3551-9/art-7/par-4: 前項 → 租税特別措置法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-3551-9/art-7/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-3
- suppl-3551-9/art-7/par-4: 第十六条 → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-3321-26/art-16 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-16
- suppl-3551-9/art-7/par-4: 新法第十六条第一項 → 租税特別措置法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-3321-26/art-16/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-16/par-1
- suppl-3551-9/art-7/par-12: 新法第十五条第一項 → 租税特別措置法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3321-26/art-15/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3321-26/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15/par-1
- suppl-3551-9/art-12/par-1: 所得税法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/en/income-tax-act/art-183/par-1 · https://japanlaw.org/l/340AC0000000033/art-183/par-1
- suppl-3551-9/art-13/par-2: 所得税法第二条第一項第三十号 → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-30
- suppl-3551-9/art-17/par-1: この条 → 租税特別措置法 附則第十七条 (Supplementary Provisions, Article 17), suppl-3551-9/art-17 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17
- suppl-3551-9/art-17/par-4: 前項 → 租税特別措置法 附則第十七条第三項 (Supplementary Provisions, Article 17, paragraph (3)), suppl-3551-9/art-17/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-3
- suppl-3551-9/art-17/par-10: 次項 → 租税特別措置法 附則第十七条第十一項 (Supplementary Provisions, Article 17, paragraph (11)), suppl-3551-9/art-17/par-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-11
- suppl-3551-9/art-17/par-11: 自動車ターミナル法（昭和三十四年法律第百三十六号）第三条第二号 → e-Gov law 334AC0000000136, 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — not held in this collection
- suppl-3551-9/art-17/par-11: 同法第二条第三項 → e-Gov law 334AC0000000136, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- suppl-3551-9/art-17/par-11: 同法第六条第二項 → e-Gov law 334AC0000000136, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection
- suppl-3551-9/art-18/par-3: 前項 → 租税特別措置法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-3551-9/art-18/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-2
- suppl-3551-9/art-18/par-4: 次項 → 租税特別措置法 附則第十八条第五項 (Supplementary Provisions, Article 18, paragraph (5)), suppl-3551-9/art-18/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-5
- suppl-3551-9/art-20/par-1: 森林組合合併助成法第二条 → e-Gov law 338AC0000000056, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3551-9/art-20/par-1: 同法第四条第二項 → e-Gov law 338AC0000000056, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3551-9/art-20/par-2: 旧法第六十六条第一項第二号に規定する中小漁業者が施行日前に漁業再建整備特別措置法（昭和五十一年法律第四十三号）第五条第一項 → e-Gov law 351AC0000000043, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- suppl-3551-9/art-20/par-4: 森林組合合併助成法第二条 → e-Gov law 338AC0000000056, 第二条 (Article 2), art-2 — not held in this collection
- suppl-3551-9/art-20/par-4: 同法第四条第二項 → e-Gov law 338AC0000000056, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- suppl-3551-9/art-20/par-4: 昭和五十五年改正法附則第二十条第四項 → 租税特別措置法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-3551-9/art-20/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-4
- suppl-3551-9/art-20/par-5: 昭和五十五年改正法附則第二十条第五項 → 租税特別措置法 附則第二十条第五項 (Supplementary Provisions, Article 20, paragraph (5)), suppl-3551-9/art-20/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-5
- suppl-3551-9/art-20/par-6: 昭和五十五年改正法附則第二十条第六項 → 租税特別措置法 附則第二十条第六項 (Supplementary Provisions, Article 20, paragraph (6)), suppl-3551-9/art-20/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-6
- suppl-3551-9/art-20/par-7: 第四項 → 租税特別措置法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-3551-9/art-20/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-4
- suppl-3551-9/art-20/par-8: 第五項 → 租税特別措置法 附則第二十条第五項 (Supplementary Provisions, Article 20, paragraph (5)), suppl-3551-9/art-20/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-5
- suppl-3551-9/art-20/par-8: 第六項 → 租税特別措置法 附則第二十条第六項 (Supplementary Provisions, Article 20, paragraph (6)), suppl-3551-9/art-20/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-6
- suppl-3551-9/art-21/par-3: 昭和五十五年改正法附則第二十一条第三項 → 租税特別措置法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-3551-9/art-21/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-3
- suppl-3551-9/art-21/par-4: 前項 → 租税特別措置法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-3551-9/art-21/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-3
- suppl-3551-9/art-21/par-5: 附則第一条第一号 → 租税特別措置法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-3581-11/art-1/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-1/par-1/item-1
- suppl-3551-9/art-21/par-5: 第三項 → 租税特別措置法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-3551-9/art-21/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-3
- suppl-3551-9/art-21/par-5: 次項 → 租税特別措置法 附則第二十一条第六項 (Supplementary Provisions, Article 21, paragraph (6)), suppl-3551-9/art-21/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-6
- suppl-3551-9/art-21/par-6: 昭和五十八年改正法附則第一条第一号 → 租税特別措置法 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-3581-11/art-1/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-1/par-1/item-1
- suppl-3551-9/art-21/par-6: 第三項 → 租税特別措置法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-3551-9/art-21/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-3
- suppl-3551-9/art-23/par-1: 相続税法（昭和二十五年法律第七十三号）第三十八条第一項 → e-Gov law 325AC0000000073, 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — not held in this collection
- suppl-3551-9/art-23/par-1: 第四十三条第五項 → e-Gov law 325AC0000000073, 第四十三条第五項 (Article 43, paragraph (5)), art-43/par-5 — not held in this collection
- suppl-3551-9/art-23/par-1: 次項 → 租税特別措置法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-3551-9/art-23/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-2
- suppl-3551-9/art-23/par-1: 第三項 → 租税特別措置法 附則第二十三条第三項 (Supplementary Provisions, Article 23, paragraph (3)), suppl-3551-9/art-23/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-3
- suppl-3551-9/art-23/par-2: 次項 → 租税特別措置法 附則第二十三条第三項 (Supplementary Provisions, Article 23, paragraph (3)), suppl-3551-9/art-23/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-3
- suppl-3551-9/art-23/par-3: 前項 → 租税特別措置法 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-3551-9/art-23/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-2
- suppl-3551-9/art-23/par-4: この項 → 租税特別措置法 附則第二十三条第四項 (Supplementary Provisions, Article 23, paragraph (4)), suppl-3551-9/art-23/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-23/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-4
- suppl-3551-9/art-29/par-1: この条 → 租税特別措置法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-3551-9/art-29 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-29
- suppl-3551-9/art-29/par-2: 昭和五十三年改正法附則第十四条第六項 → 租税特別措置法 附則第十四条第六項 (Supplementary Provisions, Article 14, paragraph (6)), suppl-3531-11/art-14/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-6
- suppl-3551-9/art-29/par-2: 同条第二項 → 租税特別措置法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3531-11/art-14/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-14/par-2
- suppl-3551-9/art-29/par-3: 同条第四項 → 租税特別措置法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-3531-11/art-18/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-4
- suppl-3551-9/art-29/par-3: 昭和五十三年改正法附則第十八条第六項 → 租税特別措置法 附則第十八条第六項 (Supplementary Provisions, Article 18, paragraph (6)), suppl-3531-11/art-18/par-6 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3531-11/art-18/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3531-11/art-18/par-6
- suppl-3551-9/art-30/par-1: この条 → 租税特別措置法 附則第三十条 (Supplementary Provisions, Article 30), suppl-3551-9/art-30 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-30
- suppl-3551-9/art-30/par-2: 昭和五十四年改正法附則第六条第四項 → 租税特別措置法 附則第六条第四項 (Supplementary Provisions, Article 6, paragraph (4)), suppl-3541-15/art-6/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-6/par-4
- suppl-3551-9/art-30/par-2: 第四項 → 租税特別措置法 附則第三十条第四項 (Supplementary Provisions, Article 30, paragraph (4)), suppl-3551-9/art-30/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-30/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-30/par-4
- suppl-3551-9/art-30/par-3: 昭和五十四年改正法附則第十六条第三項 → 租税特別措置法 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-3541-15/art-16/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-16/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-16/par-3
- suppl-3551-9/art-30/par-3: 同条第一項 → 租税特別措置法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-3541-15/art-16/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-16/par-1
- suppl-3551-9/art-30/par-4: 昭和五十四年改正法附則第十六条第四項 → 租税特別措置法 附則第十六条第四項 (Supplementary Provisions, Article 16, paragraph (4)), suppl-3541-15/art-16/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-16/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-16/par-4
- suppl-3551-9/art-30/par-5: 同条第一項 → 租税特別措置法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-3541-15/art-20/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-1
- suppl-3551-9/art-30/par-5: 昭和五十四年改正法附則第二十条第四項 → 租税特別措置法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-3541-15/art-20/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-4
- suppl-3551-9/art-30/par-5: 第二項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3541-15/art-20/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3541-15/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-20/par-2
## Cited by
26 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-1/par-1/item-2
- 租税特別措置法 附則第四条第一項（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-3551-9/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-4/par-1
- 租税特別措置法 附則第六条第二項（特定の森林組合の合併によるみなし配当に対する源泉徴収の不適用に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-6/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-6/par-2
- 租税特別措置法 附則第七条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-1
- 租税特別措置法 附則第七条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-7/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-7/par-4
- 租税特別措置法 附則第十七条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-1
- 租税特別措置法 附則第十七条第四項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-4
- 租税特別措置法 附則第十七条第十項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-17/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-17/par-10
- 租税特別措置法 附則第十八条第三項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-3
- 租税特別措置法 附則第十八条第四項（法人の準備金に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-18/par-4
- 租税特別措置法 附則第二十条第四項（合併の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-4
- 租税特別措置法 附則第二十条第五項（合併の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-5
- 租税特別措置法 附則第二十条第六項（合併の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-6
- 租税特別措置法 附則第二十条第七項（合併の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-7
- 租税特別措置法 附則第二十条第八項（合併の場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-20/par-8
- 租税特別措置法 附則第二十一条第三項（現物出資した場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-3
- 租税特別措置法 附則第二十一条第四項（現物出資した場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-4
- 租税特別措置法 附則第二十一条第五項（現物出資した場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-5
- 租税特別措置法 附則第二十一条第六項（現物出資した場合の課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-21/par-6
- 租税特別措置法 附則第二十三条第一項（相続税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-1
- 租税特別措置法 附則第二十三条第二項（相続税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-23/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-2
- 租税特別措置法 附則第二十三条第三項（相続税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-23/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-3
- 租税特別措置法 附則第二十三条第四項（相続税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3551-9/art-23/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-23/par-4
- 租税特別措置法 附則第二十九条第一項（租税特別措置法及び国税収納金整理資金に関する法律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-3551-9/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-29/par-1
- 租税特別措置法 附則第三十条第一項（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-3551-9/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-30/par-1
- 租税特別措置法 附則第三十条第二項（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-3551-9/art-30/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3551-9/art-30/par-2
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## 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-20261007T211206-309, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-310, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-311, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-312, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-313, 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