# 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-3571-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3571-8 - 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. --- ## 附　則 昭和五七年三月三一日法律第八号 suppl-3571-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3571-8/art-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1 **第一項** この法律は、昭和五十七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-3571-8/art-1/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1 This Act comes into effect on April 1, 1982; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items: machine translation, not official **一** 第三条第六項、第三条の三第一項、第八条の三第一項及び第八条の四第六項の改正規定、第二十四条の改正規定（「昭和五十七年三月三十一日」を「昭和六十二年三月三十一日」に改める部分を除く。）並びに第四十一条第二項の改正規定並びに附則第三条、第八条及び第十一条の規定　昭和五十八年一月一日 suppl-3571-8/art-1/par-1/item-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-1 the provisions amending Article 3, paragraph (6), Article 3-3, paragraph (1), Article 8-3, paragraph (1) and Article 8-4, paragraph (6), the provisions amending Article 24 (excluding the part replacing "March 31, 1982" with "March 31, 1987") and the provisions amending Article 41, paragraph (2), and the provisions of Articles 3, 8 and 11 of the Supplementary Provisions: January 1, 1983; machine translation, not official **二** 第四条の二の改正規定及び同条の次に一条を加える改正規定並びに附則第四条及び第二十二条の規定　勤労者財産形成促進法の一部を改正する法律（昭和五十七年法律第五十五号）の施行の日 suppl-3571-8/art-1/par-1/item-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-2 the provisions amending Article 4-2 and the provisions adding one Article after that Article, and the provisions of Articles 4 and 22 of the Supplementary Provisions: the date on which the Act Partially Amending the Workers' Property Accumulation Promotion Act (Act No. 55 of 1982) comes into effect; machine translation, not official **三** 第十三条の二第一項及び第四十五条の四第一項の改正規定（「百分の三十二」の下に「（第三号に掲げる漁船については、百分の三十）」を加える部分及び「昭和五十七年三月三十一日」を「昭和五十九年三月三十一日」に改める部分を除く。）並びに附則第五条第四項及び第十四条第四項の規定　漁業再建整備特別措置法の一部を改正する法律（昭和五十七年法律第四十三号）の施行の日 suppl-3571-8/art-1/par-1/item-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-3 the provisions amending Article 13-2, paragraph (1) and Article 45-4, paragraph (1) (excluding the part adding "(for fishing vessels listed in item (iii), 30 percent)" after "32 percent" and the part replacing "March 31, 1982" with "March 31, 1984"), and the provisions of Article 5, paragraph (4) and Article 14, paragraph (4) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries (Act No. 43 of 1982) comes into effect. machine translation, not official ### 第二条（所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax caption: machine translation, not official suppl-3571-8/art-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/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、昭和五十七年分以後の所得税について適用し、昭和五十六年分以前の所得税については、なお従前の例による。 suppl-3571-8/art-2/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-2/par-1 Unless otherwise provided for, 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 1982 and subsequent years, and with regard to income tax for 1981 and earlier years, the provisions then in force continue to govern. machine translation, not official ### 第三条（利子所得及び配当所得に関する経過措置） — Transitional Measures Concerning Interest Income and Dividend Income caption: machine translation, not official suppl-3571-8/art-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-3 **第一項** 昭和五十八年一月一日から同年三月三十一日までの間に支払を受ける無記名公社債の利子等（所得税法（昭和四十年法律第三十三号）第二百二十四条第二項に規定する利子、利益の配当又は収益の分配をいう。）に係る新法第三条第六項（新法第八条の二第六項において準用する場合を含む。）、第三条の三、第八条の三及び第八条の四第六項の規定の適用については、新法第三条第六項中「所得税法第二百二十四条第二項及び第三項並びに第二百二十五条」とあるのは「所得税法の一部を改正する法律（昭和五十五年法律第八号。以下この項、第三条の三第一項、第八条の三第一項及び第八条の四第六項において「昭和五十五年改正法」という。）附則第八条第二項の規定によりその例によることとされる昭和五十五年改正法による改正前の所得税法（第三条の三第一項、第八条の三第一項及び第八条の四第六項において「旧法」という。）第二百二十四条及び所得税法第二百二十五条」と、新法第三条の三第一項及び第八条の三第一項中「所得税法第二百二十四条第二項」とあるのは「昭和五十五年改正法附則第八条第二項の規定によりその例によることとされる旧法第二百二十四条」と、「同法」とあるのは「所得税法」と、新法第八条の四第六項中「所得税法第二百二十四条第二項及び第三項並びに第二百二十五条」とあるのは「昭和五十五年改正法附則第八条第二項の規定によりその例によることとされる旧法第二百二十四条及び所得税法第二百二十五条」とする。 suppl-3571-8/art-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-3/par-1 With regard to the application of the provisions of Article 3, paragraph (6) (including as applied mutatis mutandis pursuant to Article 8-2, paragraph (6) of the New Act), Article 3-3, Article 8-3 and Article 8-4, paragraph (6) of the New Act to interest and similar income on bearer public and corporate bonds (meaning interest, distributions of profit or distributions of proceeds prescribed in Article 224, paragraph (2) of the Income Tax Act (Act No. 33 of 1965)) received during the period from January 1, 1983 to March 31 of that year, the phrase "Article 224, paragraphs (2) and (3) and Article 225 of the Income Tax Act" in Article 3, paragraph (6) of the New Act is deemed to be replaced with "Article 224 of the Income Tax Act prior to the amendment by the Act Partially Amending the Income Tax Act (Act No. 8 of 1980; hereinafter referred to as the "1980 Amendment Act" in this paragraph, Article 3-3, paragraph (1), Article 8-3, paragraph (1) and Article 8-4, paragraph (6)) (referred to as the "Former Act" in Article 3-3, paragraph (1), Article 8-3, paragraph (1) and Article 8-4, paragraph (6)), which is to govern pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the 1980 Amendment Act, and Article 225 of the Income Tax Act", the phrase "Article 224, paragraph (2) of the Income Tax Act" in Article 3-3, paragraph (1) and Article 8-3, paragraph (1) of the New Act with "Article 224 of the Former Act, which is to govern pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the 1980 Amendment Act", the phrase "that Act" with "the Income Tax Act", and the phrase "Article 224, paragraphs (2) and (3) and Article 225 of the Income Tax Act" in Article 8-4, paragraph (6) of the New Act with "Article 224 of the Former Act, which is to govern pursuant to the provisions of Article 8, paragraph (2) of the Supplementary Provisions of the 1980 Amendment Act, and Article 225 of the Income Tax Act". machine translation, not official ### 第四条（勤労者財産形成貯蓄及び勤労者財産形成年金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' Property Accumulation Savings and Workers' Property Accumulation Pension Savings caption: machine translation, not official suppl-3571-8/art-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4 **第一項** 新法第四条の二及び第四条の三の規定は、附則第一条第二号に定める日以後に締結する勤労者財産形成促進法（昭和四十六年法律第九十二号）第六条第一項に規定する勤労者財産形成貯蓄契約又は同条第二項に規定する勤労者財産形成年金貯蓄契約に基づく預入、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。）をする新法第四条の二第一項に規定する財産形成貯蓄又は新法第四条の三第一項に規定する財産形成年金貯蓄について適用する。 suppl-3571-8/art-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-1 The provisions of Articles 4-2 and 4-3 of the New Act apply to asset-building savings prescribed in Article 4-2, paragraph (1) of the New Act or asset-building pension savings prescribed in Article 4-3, paragraph (1) of the New Act for which deposit, trust, purchase or payment (hereinafter referred to as "placement" in this Article) is made based on a workers' property accumulation savings contract prescribed in Article 6, paragraph (1) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) or a workers' property accumulation pension savings contract prescribed in paragraph (2) of that Article concluded on or after the date specified in Article 1, item (ii) of the Supplementary Provisions. machine translation, not official **第二項** 新法第四条の二第一項に規定する勤労者が、附則第一条第二号に定める日前に預入等をした改正前の租税特別措置法（以下「旧法」という。）第四条の二第一項に規定する財産形成貯蓄で同日において同条の要件を満たすもの（以下この条において「旧財産形成貯蓄」という。）を有する場合には、当該財産形成貯蓄については、当該勤労者が同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-3571-8/art-4/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-2 If a worker prescribed in Article 4-2, paragraph (1) of the New Act holds asset-building savings prescribed in Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment (hereinafter referred to as the "Former Act") for which placement was made before the date specified in Article 1, item (ii) of the Supplementary Provisions and which satisfy the requirements of that Article on that date (hereinafter referred to as "former asset-building savings" in this Article), the provisions of Article 4-2 of the New Act apply to those asset-building savings by deeming that worker to have made placement in accordance with the requirements of that Article on that date. machine translation, not official **第三項** 附則第一条第二号に定める日において旧財産形成貯蓄を有する者が、同日から同日以後二年を経過する日までの間に、勤労者財産形成促進法の一部を改正する法律附則第二条第三項に定めるところにより、当該旧財産形成貯蓄に係る新法第四条の二第一項に規定する勤労者財産形成貯蓄契約を新法第四条の三第一項に規定する勤労者財産形成年金貯蓄契約に変更をする場合には、当該変更をする日における新法第四条の二第一項に規定する財産形成貯蓄で同条の要件を満たすものは、同日において新法第四条の三第一項に規定する勤労者財産形成年金貯蓄契約に基づく財産形成年金貯蓄として預入等をするものとして、同条の規定を適用する。 suppl-3571-8/art-4/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-3 If a person who holds former asset-building savings on the date specified in Article 1, item (ii) of the Supplementary Provisions changes, during the period from that date to the day on which two years have elapsed from that date, the workers' property accumulation savings contract prescribed in Article 4-2, paragraph (1) of the New Act relating to those former asset-building savings to a workers' property accumulation pension savings contract prescribed in Article 4-3, paragraph (1) of the New Act, as provided for in Article 2, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Workers' Property Accumulation Promotion Act, the provisions of Article 4-3 of the New Act apply by deeming a placement of the asset-building savings prescribed in Article 4-2, paragraph (1) of the New Act that satisfy the requirements of that Article on the day of that change to be made, on that day, as asset-building pension savings based on a workers' property accumulation pension savings contract prescribed in Article 4-3, paragraph (1) of the New Act. machine translation, not official **第四項** 前三項に定めるもののほか、旧財産形成貯蓄及び前項の変更に係る新法第四条の二及び第四条の三の規定の適用に関し必要な事項は、政令で定める。 suppl-3571-8/art-4/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-4 Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of Articles 4-2 and 4-3 of the New Act with regard to former asset-building savings and the change referred to in the preceding paragraph are specified by Cabinet Order. machine translation, not official ### 第五条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals caption: machine translation, not official suppl-3571-8/art-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5 **第一項** 新法第十一条第一項の表の第一号から第六号までの規定は、個人がこの法律の施行の日（以下「施行日」という。）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六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-3571-8/art-5/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-1 The provisions of items (i) through (vi) of the table in Article 11, paragraph (1) of the New Act apply to depreciable assets listed in those provisions for which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date") and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business depreciable assets listed in items (i) through (vi) of the table in Article 11, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date. machine translation, not official **第二項** 新法第十二条の規定は、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条第一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。 suppl-3571-8/art-5/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-2 The provisions of Article 12 of the New Act apply to industrial machinery, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. on or after the Effective Date and which the individual uses for the individual's business, and the provisions then in force continue to govern the case where an individual uses for the individual's business industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act for which the individual made an acquisition, etc. before the Effective Date. machine translation, not official **第三項** 新法第十三条の二の規定は、施行日以後に同条第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する漁船について適用し、施行日前に旧法第十三条の二第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する漁船については、なお従前の例による。 suppl-3571-8/art-5/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-3 The provisions of Article 13-2 of the New Act apply to fishing vessels held by members of a fishery cooperative, etc. prescribed in paragraph (1), item (iii) of that Article that receives, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and the provisions then in force continue to govern fishing vessels held by members of a fishery cooperative, etc. prescribed in Article 13-2, paragraph (1), item (iii) of the Former Act that received, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item. machine translation, not official **第四項** 漁業再建整備特別措置法の一部を改正する法律の施行の際同法による改正前の漁業再建整備特別措置法（昭和五十一年法律第四十三号）第五条第一項に規定する中小漁業構造改善計画に係る同項の認定（以下この項において「旧認定」という。）を受けている同条第一項に規定する漁業協同組合等のうち当該旧認定前に他の中小漁業構造改善計画に係る認定を受けたことのないものが、漁業再建整備特別措置法の一部を改正する法律の施行の日から一年を経過した日の前日までに同法による改正後の漁業再建整備特別措置法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定を受けた場合には、前項の規定にかかわらず、当該漁業協同組合等の構成員が旧認定のあつた日の属する年から当該年の一月一日以後五年を経過した日の前日の属する年までの各年の十二月三十一日において有する漁船に係る償却費の額の計算については、なお従前の例による。 suppl-3571-8/art-5/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-4 If, among fishery cooperatives, etc. prescribed in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries (Act No. 43 of 1976) prior to the amendment by the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries that, at the time that Act comes into effect, have received the certification referred to in that paragraph for a small and medium sized fishery structural improvement plan prescribed in that paragraph (hereinafter referred to as "former certification" in this paragraph), one that had not received certification for any other small and medium sized fishery structural improvement plan before that former certification receives, by the day before the day on which one year has elapsed from the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries comes into effect, the certification referred to in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries as amended by that Act for a small and medium sized fishery structural improvement plan prescribed in that paragraph, then, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the calculation of the amount of depreciation allowance for fishing vessels held by members of that fishery cooperative, etc. as of December 31 of each year from the year that includes the date of the former certification to the year that includes the day before the day on which five years have elapsed from January 1 of that year. machine translation, not official **第五項** 新法第十四条第二項の規定は、個人が施行日以後に取得又は新築をする同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-3571-8/art-5/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-5 The provisions of Article 14, paragraph (2) of the New Act apply to facility buildings prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and the provisions then in force continue to govern facility buildings prescribed in Article 14, paragraph (2) of the Former Act that an individual acquired or newly built before the Effective Date. machine translation, not official **第六項** 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-3571-8/art-5/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-6 The provisions of Article 15, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that an individual acquires or constructs on or after the Effective Date, and the provisions then in force continue to govern specified stockpiling facilities, etc. prescribed in Article 15, paragraph (1) of the Former Act that an individual acquired or constructed before the Effective Date. machine translation, not official **第七項** 新法第十六条の二の規定は、個人が施行日以後に同条第一項各号に掲げる認定を受ける場合における当該個人の同項に規定する事業転換施設等について適用し、個人が施行日前に旧法第十六条の二第一項各号に掲げる認定又は承認を受けた場合における当該個人の同項に規定する事業転換施設等については、なお従前の例による。 suppl-3571-8/art-5/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-7 The provisions of Article 16-2 of the New Act apply to business conversion facilities, etc. prescribed in paragraph (1) of that Article of an individual in the case where the individual receives a certification listed in any of the items of that paragraph on or after the Effective Date, and the provisions then in force continue to govern business conversion facilities, etc. prescribed in Article 16-2, paragraph (1) of the Former Act of an individual in the case where the individual received a certification or approval listed in any of the items of that paragraph before the Effective Date. machine translation, not official **第八項** 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-3571-8/art-5/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-8 The provisions of Article 17 of the New Act apply to depreciable assets prescribed in that Article for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets prescribed in Article 17 of the Former Act for which an individual made an acquisition, etc. before the Effective Date. machine translation, not official ### 第六条（個人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Individuals caption: machine translation, not official suppl-3571-8/art-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-6 **第一項** 旧法第十九条第一項の規定により個人が昭和五十六年において積み立てた同項の価格変動準備金の金額の昭和五十七年分の事業所得に係る総収入金額への算入については、なお従前の例による。 suppl-3571-8/art-6/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-6/par-1 With regard to the inclusion in gross revenue relating to business income for 1982 of the amount of the reserve for price fluctuations referred to in Article 19, paragraph (1) of the Former Act that an individual set aside in 1981 pursuant to the provisions of that paragraph, the provisions then in force continue to govern. machine translation, not official ### 第七条（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 the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals caption: machine translation, not official suppl-3571-8/art-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-7 **第一項** 新法第二十一条の規定は、個人の同条第二項各号に掲げる取引による施行日以後の収入金額について適用し、個人の旧法第二十一条第二項各号に掲げる取引による施行日前の収入金額については、なお従前の例による。 suppl-3571-8/art-7/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-7/par-1 The provisions of Article 21 of the New Act apply to an individual's revenue on or after the Effective Date from transactions listed in the items of paragraph (2) of that Article, and the provisions then in force continue to govern an individual's revenue before the Effective Date from transactions listed in the items of Article 21, paragraph (2) of the Former Act. machine translation, not official ### 第八条（個人の開墾地等の農業所得の免税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Agricultural Income from Reclaimed Land, etc. of Individuals caption: machine translation, not official suppl-3571-8/art-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-8 **第一項** 新法第二十四条の規定は、昭和五十八年分以後の所得税について適用し、昭和五十七年分以前の所得税については、なお従前の例による。 suppl-3571-8/art-8/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-8/par-1 The provisions of Article 24 of the New Act apply to income tax for 1983 and subsequent years, and with regard to income tax for 1982 and earlier years, the provisions then in force continue to govern. machine translation, not official ### 第九条（個人の沖縄県の区域内にある土地の譲渡に係る事業所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Income, etc. Relating to the Transfer of Land within the Area of Okinawa Prefecture by Individuals caption: machine translation, not official suppl-3571-8/art-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-9 **第一項** 個人が、昭和五十七年中に、昭和四十七年四月一日前に取得した沖縄県の区域内にある新法第二十八条の四第一項に規定する土地等の同項に規定する譲渡をした場合における同項の規定の適用に関し必要な事項は、政令で定める。 suppl-3571-8/art-9/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-9/par-1 Necessary matters concerning the application of the provisions of Article 28-4, paragraph (1) of the New Act in the case where an individual, in 1982, has made a transfer prescribed in that paragraph of land, etc. prescribed in that paragraph located within the area of Okinawa Prefecture that the individual acquired before April 1, 1972 are specified by Cabinet Order. machine translation, not official ### 第十条（居住用財産の買換えの場合等の長期譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Long-Term Capital Gains in the Case of Replacement of Residential Property, etc. caption: machine translation, not official suppl-3571-8/art-10 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-10 **第一項** 昭和五十七年分の所得税に係る新法第三十六条の二第一項（同条第二項において準用する場合を含む。）の規定の適用については、同条第一項中「当該譲渡の日の属する年の前年一月一日」とあるのは、「当該譲渡の日の属する年の一月一日」とする。 suppl-3571-8/art-10/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-10/par-1 With regard to the application of the provisions of Article 36-2, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) to income tax for 1982, the phrase "January 1 of the year preceding the year that includes the date of that transfer" in paragraph (1) of that Article is deemed to be replaced with "January 1 of the year that includes the date of that transfer". machine translation, not official ### 第十一条（住宅取得控除に関する経過措置） — Transitional Measures Concerning the Deduction for Housing Acquisition caption: machine translation, not official suppl-3571-8/art-11 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-11 **第一項** 新法第四十一条第二項及び第四十一条の二第一項の規定は、居住者が新法第四十一条第一項に規定する新築住宅又は既存住宅を昭和五十八年一月一日以後に同項の定め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新築住宅又は既存住宅を昭和五十七年十二月三十一日以前に同項の定め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-3571-8/art-11/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-11/par-1 The provisions of Article 41, paragraph (2) and Article 41-2, paragraph (1) of the New Act apply to income tax for 1983 and subsequent years in the case where a resident has, on or after January 1, 1983, used a newly built house or existing house prescribed in Article 41, paragraph (1) of the New Act as the resident's own dwelling as provided for in that paragraph, and the provisions then in force continue to govern income tax for 1982 and earlier years in the case where a resident has, on or before December 31, 1982, used a newly built house or existing house prescribed in Article 41, paragraph (1) of the Former Act as the resident's own dwelling as provided for in that paragraph. machine translation, not official **第二項** 居住者が、昭和五十六年分又は昭和五十七年分の所得税について旧法第四十一条第一項又は第四十一条の二第一項の規定の適用を受けた場合におけるその者の昭和五十八年分又は昭和五十九年分の所得税に係る新法第四十一条第二項及び第四十一条の二第一項の規定の適用については、新法第四十一条第二項中「七パーセント」とあるのは「五パーセント」と、「五万円」とあるのは「三万円」とする。 suppl-3571-8/art-11/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-11/par-2 With regard to the application of the provisions of Article 41, paragraph (2) and Article 41-2, paragraph (1) of the New Act to income tax for 1983 or 1984 of a resident who received the application of the provisions of Article 41, paragraph (1) or Article 41-2, paragraph (1) of the Former Act with respect to income tax for 1981 or 1982, the phrase "7 percent" in Article 41, paragraph (2) of the New Act is deemed to be replaced with "5 percent", and the phrase "50,000 yen" with "30,000 yen". machine translation, not official ### 第十二条（住宅貯蓄控除に関する経過措置） — Transitional Measures Concerning the Deduction for Housing Savings caption: machine translation, not official suppl-3571-8/art-12 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-12 **第一項** 居住者が、施行日前に締結した旧法第四十一条の三第一項に規定する財形住宅貯蓄契約及び同条第二項に規定する旧住宅貯蓄契約に基づいて、昭和五十七年中に旧法第四十一条の四第一項に規定する積立て等をした場合におけるその者の同年分の所得税については、旧法第四十一条の四、第四十一条の五及び第四十一条の七の規定の例による。 suppl-3571-8/art-12/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-12/par-1 With regard to income tax for 1982 of a resident who, in 1982, has made an installment, etc. prescribed in Article 41-4, paragraph (1) of the Former Act based on a property accumulation housing savings contract prescribed in Article 41-3, paragraph (1) of the Former Act and a former housing savings contract prescribed in paragraph (2) of that Article concluded before the Effective Date, the provisions of Articles 41-4, 41-5 and 41-7 of the Former Act are to govern. machine translation, not official **第二項** 昭和五十七年中に、旧法第四十一条の三第三項に規定する住宅貯蓄契約又はその履行につき、旧法第四十一条の六第一項に規定する事実が生じた場合における所得税の徴収については、同条の規定の例による。 suppl-3571-8/art-12/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-12/par-2 With regard to the collection of income tax in the case where, in 1982, a fact prescribed in Article 41-6, paragraph (1) of the Former Act has occurred with regard to a housing savings contract prescribed in Article 41-3, paragraph (3) of the Former Act or its performance, the provisions of that Article are to govern. machine translation, not official ### 第十三条（法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax caption: machine translation, not official suppl-3571-8/art-13 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-13 **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-3571-8/art-13/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-13/par-1 Unless otherwise provided for, the provisions of Chapter III of the New Act apply to corporation tax 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) for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that began before the Effective Date. machine translation, not official ### 第十四条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations caption: machine translation, not official suppl-3571-8/art-14 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14 **第一項** 新法第四十三条第一項の表の第一号から第六号までの規定は、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六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-3571-8/art-14/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-1 The provisions of items (i) through (vi) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions for which a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business depreciable assets listed in items (i) through (vi) of the table in Article 43, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date. machine translation, not official **第二項** 新法第四十五条の規定は、法人が施行日以後に取得等をしてその事業の用に供する同条第一項に規定する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。 suppl-3571-8/art-14/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-2 The provisions of Article 45 of the New Act apply to industrial machinery, etc. prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date and which it uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act for which it made an acquisition, etc. before the Effective Date. machine translation, not official **第三項** 新法第四十五条の四の規定は、施行日以後に同条第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受ける同号に規定する漁業協同組合等の構成員の有する漁船について適用し、施行日前に旧法第四十五条の四第一項第三号に規定する中小漁業構造改善計画につき同号の認定を受けた同号に規定する漁業協同組合等の構成員の有する漁船については、なお従前の例による。 suppl-3571-8/art-14/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-3 The provisions of Article 45-4 of the New Act apply to fishing vessels held by members of a fishery cooperative, etc. prescribed in paragraph (1), item (iii) of that Article that receives, on or after the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item, and the provisions then in force continue to govern fishing vessels held by members of a fishery cooperative, etc. prescribed in Article 45-4, paragraph (1), item (iii) of the Former Act that received, before the Effective Date, the certification referred to in that item for a small and medium sized fishery structural improvement plan prescribed in that item. machine translation, not official **第四項** 漁業再建整備特別措置法の一部を改正する法律の施行の際同法による改正前の漁業再建整備特別措置法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定（以下この項において「旧認定」という。）を受けている同条第一項に規定する漁業協同組合等のうち当該旧認定前に他の中小漁業構造改善計画に係る認定を受けたことのないものが、漁業再建整備特別措置法の一部を改正する法律の施行の日から一年を経過した日の前日までに同法による改正後の漁業再建整備特別措置法第五条第一項に規定する中小漁業構造改善計画に係る同項の認定を受けた場合には、前項の規定にかかわらず、当該漁業協同組合等の構成員が旧認定のあつた日を含む事業年度からその事業年度開始の日以後五年を経過した日の前日を含む事業年度までの各事業年度終了の日において有する漁船に係る償却限度額の計算については、なお従前の例による。 suppl-3571-8/art-14/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-4 If, among fishery cooperatives, etc. prescribed in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries prior to the amendment by the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries that, at the time that Act comes into effect, have received the certification referred to in that paragraph for a small and medium sized fishery structural improvement plan prescribed in that paragraph (hereinafter referred to as "former certification" in this paragraph), one that had not received certification for any other small and medium sized fishery structural improvement plan before that former certification receives, by the day before the day on which one year has elapsed from the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Readjustment of Fisheries comes into effect, the certification referred to in Article 5, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries as amended by that Act for a small and medium sized fishery structural improvement plan prescribed in that paragraph, then, notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the calculation of the depreciation limit for fishing vessels held by members of that fishery cooperative, etc. at the end of each business year from the business year that includes the date of the former certification to the business year that includes the day before the day on which five years have elapsed from the first day of that business year. machine translation, not official **第五項** 新法第四十七条第二項の規定は、法人が施行日以後に取得又は新築をしてその事業の用に供する同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二項に規定する施設建築物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-3571-8/art-14/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-5 The provisions of Article 47, paragraph (2) of the New Act apply to facility buildings prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date and uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business facility buildings prescribed in Article 47, paragraph (2) of the Former Act that it acquired or newly built before the Effective Date. machine translation, not official **第六項** 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してその事業の用に供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-3571-8/art-14/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-6 The provisions of Article 48, paragraph (1) of the New Act apply to specified stockpiling facilities, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date and uses for its business, and the provisions then in force continue to govern the case where a corporation uses for its business specified stockpiling facilities, etc. prescribed in Article 48, paragraph (1) of the Former Act that it acquired or constructed before the Effective Date. machine translation, not official **第七項** 新法第五十一条第一項の規定は、施行日以後に同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-3571-8/art-14/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-7 The provisions of Article 51, paragraph (1) of the New Act apply to jointly used facilities specified in a business plan prescribed in Article 56-2, paragraph (1) of the New Act for which a specified association prescribed in Article 51, paragraph (1) of the New Act receives approval, etc. of that business plan on or after the Effective Date, and the provisions then in force continue to govern jointly used facilities specified in a business plan prescribed in Article 56-2, paragraph (1) of the Former Act for which a specified association prescribed in Article 51, paragraph (1) of the Former Act received approval, etc. of that business plan before the Effective Date. machine translation, not official **第八項** 新法第五十一条の二の規定は、法人が施行日以後に同条第一項各号に掲げる認定を受ける場合における当該法人の同項に規定する事業転換施設等について適用し、法人が施行日前に旧法第五十一条の二第一項各号に掲げる認定又は承認を受けた場合における当該法人の同項に規定する事業転換施設等については、なお従前の例による。 suppl-3571-8/art-14/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-8 The provisions of Article 51-2 of the New Act apply to business conversion facilities, etc. prescribed in paragraph (1) of that Article of a corporation in the case where the corporation receives a certification listed in any of the items of that paragraph on or after the Effective Date, and the provisions then in force continue to govern business conversion facilities, etc. prescribed in Article 51-2, paragraph (1) of the Former Act of a corporation in the case where the corporation received a certification or approval listed in any of the items of that paragraph before the Effective Date. machine translation, not official **第九項** 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-3571-8/art-14/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-9 The provisions of Article 52-4 of the New Act apply to depreciable assets prescribed in that Article for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern depreciable assets prescribed in Article 52-4 of the Former Act for which a corporation made an acquisition, etc. before the Effective Date. machine translation, not official ### 第十五条（法人の準備金に関する経過措置） — Transitional Measures Concerning Reserves of Corporations caption: machine translation, not official suppl-3571-8/art-15 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-15 **第一項** 旧法第五十三条第一項の規定により法人の施行日以後最初に開始する事業年度の直前の事業年度において積み立てられた同項の価格変動準備金の金額の益金の額への算入については、なお従前の例による。 suppl-3571-8/art-15/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-15/par-1 With regard to the inclusion in gross profit of the amount of the reserve for price fluctuations referred to in Article 53, paragraph (1) of the Former Act that was set aside pursuant to the provisions of that paragraph in the business year of a corporation immediately preceding its first business year beginning on or after the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法第五十六条の十第一項の規定は、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株式売買損失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株式売買損失準備金の金額については、なお従前の例による。 suppl-3571-8/art-15/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-15/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-15/par-2 The provisions of Article 56-10, paragraph (1) of the New Act apply to the amount of the reserve for losses on stock trading set aside in a business year of a corporation ending on or after the Effective Date, and the provisions then in force continue to govern the amount of the reserve for losses on stock trading set aside in a business year of a corporation that ended before the Effective Date. machine translation, not official ### 第十六条（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 the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Corporations caption: machine translation, not official suppl-3571-8/art-16 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-16 **第一項** 新法第五十八条の規定は、法人の同条第二項各号に掲げる取引による施行日以後の収入金額について適用し、法人の旧法第五十八条第二項各号に掲げる取引による施行日前の収入金額については、なお従前の例による。 suppl-3571-8/art-16/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-16/par-1 The provisions of Article 58 of the New Act apply to a corporation's revenue on or after the Effective Date from transactions listed in the items of paragraph (2) of that Article, and the provisions then in force continue to govern a corporation's revenue before the Effective Date from transactions listed in the items of Article 58, paragraph (2) of the Former Act. machine translation, not official ### 第十七条（法人の資産の譲渡等の場合の経過措置） — Transitional Measures in the Case of Transfer, etc. of Assets by Corporations caption: machine translation, not official suppl-3571-8/art-17 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-17 **第一項** 新法第六十三条（同条第四項を除く。）の規定は、法人が昭和五十七年一月一日以後に行う同条第一項に規定する土地の譲渡等に係る法人税について適用し、法人が同日前に行つた旧法第六十三条第一項に規定する土地の譲渡等に係る法人税については、なお従前の例による。 suppl-3571-8/art-17/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-17/par-1 The provisions of Article 63 of the New Act (excluding paragraph (4) of that Article) apply to corporation tax on a transfer, etc. of land prescribed in paragraph (1) of that Article that a corporation makes on or after January 1, 1982, and the provisions then in force continue to govern corporation tax on a transfer, etc. of land prescribed in Article 63, paragraph (1) of the Former Act that a corporation made before that date. machine translation, not official **第二項** 法人が昭和五十七年中に行う沖縄県の区域内にある新法第六十三条第一項第一号に規定する土地等に係る同項に規定する土地の譲渡等に対する同項の規定の適用に関し必要な事項は、政令で定める。 suppl-3571-8/art-17/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-17/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-17/par-2 Necessary matters concerning the application of the provisions of Article 63, paragraph (1) of the New Act to a transfer, etc. of land prescribed in that paragraph relating to land, etc. prescribed in paragraph (1), item (i) of that Article located within the area of Okinawa Prefecture that a corporation makes in 1982 are specified by Cabinet Order. machine translation, not official **第三項** 新法第六十四条及び第六十五条の七（同条第一項の表の第十四号を除く。）の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。 suppl-3571-8/art-17/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-17/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-17/par-3 The provisions of Article 64 and Article 65-7 (excluding item (xiv) of the table in paragraph (1) of that Article) of the New Act apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date. machine translation, not official **第四項** 新法第六十五条の七第一項の表の第十四号の規定は、法人が昭和五十七年一月一日以後に行う同号の上欄に掲げる資産の譲渡に係る法人税について適用し、法人が同日前に行つた旧法第六十五条の七第一項の表の第十四号の上欄に掲げる資産の譲渡に係る法人税については、なお従前の例による。 suppl-3571-8/art-17/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-17/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-17/par-4 The provisions of item (xiv) of the table in Article 65-7, paragraph (1) of the New Act apply to corporation tax on the transfer of assets listed in the left-hand column of that item that a corporation makes on or after January 1, 1982, and the provisions then in force continue to govern corporation tax on the transfer of assets listed in the left-hand column of item (xiv) of the table in Article 65-7, paragraph (1) of the Former Act that a corporation made before that date. machine translation, not official ### 第十八条（現物出資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 Capital Contributions in Kind caption: machine translation, not official suppl-3571-8/art-18 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18 **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、当該承認に係る固定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-3571-8/art-18/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18/par-1 With regard to corporation tax in the case where a corporation that falls under the category of small and medium sized business operators prescribed in Article 66-3, paragraph (1), item (i) of the Former Act and that received the approval prescribed in that item before the Effective Date makes a capital contribution in kind of fixed assets relating to that approval, 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中小漁業者に該当する法人が施行日前に同号に規定する認定を受けた中小漁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-3571-8/art-18/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18/par-2 With regard to corporation tax in the case where a corporation that falls under the category of small and medium sized fishery operators prescribed in Article 66-3, paragraph (1), item (ii) of the Former Act makes a capital contribution in kind in accordance with a small and medium sized fishery structural improvement plan for which it received the certification prescribed in that item before the Effective Date, 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五十八年三月三十一日までの間に同号に規定する承認を受け、当該承認に係る固定資産を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（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。次号において「昭和五十七年改正法」という。）附則第十八条第三項に規定する政令で定めるものに限る。）」と、「昭和五十七年三月三十一日」とあるのは「昭和五十八年三月三十一日」と、「同法第五条の二十一第一項」とあるのは「中小企業団体の組織に関する法律第五条の二十一第一項」として、同条の規定の例による。 suppl-3571-8/art-18/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18/par-3 If a corporation that falls under the category of small and medium sized business operators prescribed in Article 66-3, paragraph (1), item (i) of the Former Act and that is specified by Cabinet Order receives the approval prescribed in that item during the period from the Effective Date to March 31, 1983 and makes a capital contribution in kind of fixed assets relating to that approval, the provisions of that Article are to govern, with the phrase "small and medium sized business operator" in that item deemed to be replaced with "small and medium sized business operator (limited to one specified by Cabinet Order prescribed in Article 18, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 8 of 1982; referred to as the "1982 Amendment Act" in the following item))", the phrase "March 31, 1982" with "March 31, 1983", and the phrase "Article 5-21, paragraph (1) of that Act" with "Article 5-21, paragraph (1) of the Act on the Organization of Small and Medium-sized Enterprise Association". machine translation, not official **第四項** 旧法第六十六条の三第一項第二号に規定する中小漁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五十八年三月三十一日までの間に同号に規定する認定を受けた中小漁業構造改善計画に従つて現物出資する場合には、同号中「昭和五十七年三月三十一日」とあるのは「昭和五十八年三月三十一日」と、「中小漁業者」とあるのは「中小漁業者（昭和五十七年改正法附則第十八条第四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、同条の規定の例による。 suppl-3571-8/art-18/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18/par-4 If a corporation that falls under the category of small and medium sized fishery operators prescribed in Article 66-3, paragraph (1), item (ii) of the Former Act and that is specified by Cabinet Order makes a capital contribution in kind in accordance with a small and medium sized fishery structural improvement plan for which it receives the certification prescribed in that item during the period from the Effective Date to March 31, 1983, the provisions of that Article are to govern, with the phrase "March 31, 1982" in that item deemed to be replaced with "March 31, 1983", the phrase "small and medium sized fishery operator" with "small and medium sized fishery operator (limited to one specified by Cabinet Order prescribed in Article 18, paragraph (4) of the Supplementary Provisions of the 1982 Amendment Act)", and the phrase "Article 10, paragraph (1) of that Act" with "Article 10, paragraph (1) of the Act on Special Measures for the Reconstruction and Readjustment of Fisheries". machine translation, not official **第五項** 沖縄振興開発特別措置法（昭和四十六年法律第百三十一号）第二十一条第一項各号に掲げる者が施行日から平成十四年三月三十一日までの間に当該各号に規定する承認を受けて当該承認に係る固定資産を現物出資する場合（これに準ずる場合として政令で定める場合を含む。）における法人税については、旧法第六十六条の三の規定は、なおその効力を有する。この場合において、同条第六項中「大蔵省令」とあるのは、「財務省令」とする。 suppl-3571-8/art-18/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18/par-5 With regard to corporation tax in the case where a person listed in any of the items of Article 21, paragraph (1) of the Act on Special Measures for Okinawa Promotion and Development (Act No. 131 of 1971) receives the approval prescribed in that item during the period from the Effective Date to March 31, 2002 and makes a capital contribution in kind of fixed assets relating to that approval (including a case specified by Cabinet Order as equivalent thereto), the provisions of Article 66-3 of the Former Act remain in force. In this case, the phrase "大蔵省令" (Order of the Ministry of Finance, under the Ministry's name before 2001) in paragraph (6) of that Article is deemed to be replaced with "財務省令" (Order of the Ministry of Finance, under its present name). machine translation, not official **第六項** 前項の規定の適用がある場合における租税特別措置法第六十二条の三第九項（同法第六十三条第四項において準用する場合を含む。）の規定の適用については、同法第六十二条の三第九項中「第六十六条の規定」とあるのは、「第六十六条の規定（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）附則第十八条第五項の規定を含む。）」とする。 suppl-3571-8/art-18/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-18/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18/par-6 With regard to the application of the provisions of Article 62-3, paragraph (9) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 63, paragraph (4) of that Act) in the case where the provisions of the preceding paragraph apply, the phrase "the provisions of Article 66" in Article 62-3, paragraph (9) of that Act is deemed to be replaced with "the provisions of Article 66 (including the provisions of Article 18, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 8 of 1982))". machine translation, not official ### 第十九条（法人の転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Concerning Business Closure or Conversion Subsidies, etc. of Corporations caption: machine translation, not official suppl-3571-8/art-19 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-19 **第一項** 新法第六十七条の四の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。 suppl-3571-8/art-19/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-19/par-1 The provisions of Article 67-4 of the New Act apply to corporation tax of a corporation for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date. machine translation, not official ### 第二十条（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 caption: machine translation, not official suppl-3571-8/art-20 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20 **第一項** 新法第七十六条第一項の規定は、施行日以後に国から同項に規定する売渡し又は譲与を受ける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適用し、施行日前に国から旧法第七十六条第一項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-3571-8/art-20/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20/par-1 The provisions of Article 76, paragraph (1) of the New Act apply to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land for which a sale or transfer without compensation prescribed in that paragraph is received from the State on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land for which a sale or transfer without compensation prescribed in Article 76, paragraph (1) of the Former Act was received from the State before the Effective Date. machine translation, not official **第二項** 施行日前に国から旧法第七十六条第三項に規定する売渡し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-3571-8/art-20/par-2 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20/par-2 With regard to registration and license tax on the registration of preservation of ownership or registration of transfer of ownership of land for which a sale prescribed in Article 76, paragraph (3) of the Former Act was received from the State before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 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-3571-8/art-20/par-3 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20/par-3 With regard to registration and license tax on the registration of transfer of ownership of land prescribed in Article 77 of the Former Act acquired through an exchange prescribed in that Article conducted before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第四項** 新法第七十七条の四の規定は、施行日以後に同条第二号に規定する利用権設定等促進事業により取得する同号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、施行日前に旧法第七十七条の四第二号に規定する利用権設定等促進事業により取得した同号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は、なお従前の例による。 suppl-3571-8/art-20/par-4 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20/par-4 The provisions of Article 77-4 of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in item (ii) of that Article acquired on or after the Effective Date through a project for promoting the establishment of use rights, etc. prescribed in that item, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-4, item (ii) of the Former Act acquired before the Effective Date through a project for promoting the establishment of use rights, etc. prescribed in that item. machine translation, not official **第五項** 新法第七十七条の五第一項の規定は、施行日以後に行われる同項に規定する交換分合により取得する同項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の五第一項に規定する交換分合により取得した同項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は、なお従前の例による。 suppl-3571-8/art-20/par-5 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20/par-5 The provisions of Article 77-5, paragraph (1) of the New Act apply to registration and license tax on the registration of transfer of ownership of land prescribed in that paragraph acquired through exchange and consolidation prescribed in that paragraph conducted on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77-5, paragraph (1) of the Former Act acquired through exchange and consolidation prescribed in that paragraph conducted before the Effective Date. machine translation, not official **第六項** 施行日前に行われた旧法第七十八条に規定する農林漁業者又は団体に対する同条の規定に該当する貸付け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に係る登録免許税については、なお従前の例による。 suppl-3571-8/art-20/par-6 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20/par-6 With regard to registration and license tax on the registration of the creation of a mortgage received to secure a claim arising from a loan falling under the provisions of Article 78 of the Former Act made before the Effective Date to a person engaged in agriculture, forestry or fisheries or an organization prescribed in that Article, the provisions then in force continue to govern. machine translation, not official **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「千分の十六」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の一部を改正する法律（昭和五十五年法律第九号。以下この項において「昭和五十五年改正法」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条第一項に規定する土地又は建物 施行日から昭和五十九年三月三十一日までの期間 千分の十二 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。）の施行の日から昭和五十五年改正法の施行の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 施行日から昭和五十九年三月三十一日までの期間 千分の九 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 施行日から昭和五十九年三月三十一日までの期間 千分の六 四　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五十五年改正法の施行の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 施行日から昭和五十九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租税特別措置法の一部を改正する法律（昭和五十六年法律第十三号）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 施行日から昭和五十八年三月三十一日までの期間 千分の十二 suppl-3571-8/art-20/par-7 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20/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 that a small and medium sized business operator prescribed in that Article acquires on or after the Effective Date from a business cooperative, etc. prescribed in that Article, and the provisions then in force continue to govern registration and license tax on that registration for land or buildings prescribed in Article 78-3 of the Former Act that a small and medium sized business operator prescribed in that Article acquired before the Effective Date from a business cooperative, etc. prescribed in that Article. 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 for that land or those buildings that a small and medium sized business operator prescribed in that Article acquires within the period listed in the middle column of that table, with the phrase "16/1,000" in that Article read as the words listed in the right-hand column of that table. (i) land or buildings prescribed in Article 78-3, paragraph (1) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired during the period from the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980; referred to as the "1980 Amendment Act" in this paragraph) came into effect to the day before the Effective Date The period from the Effective Date to March 31, 1984 12/1,000 (ii) land prescribed in Article 78-3, paragraph (1) of the New Act that is specified by Cabinet Order and that a business cooperative, etc. prescribed in that paragraph acquired during the period from the date on which 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) came into effect to the day before the date on which the 1980 Amendment Act came into effect The period from the Effective Date to March 31, 1984 9/1,000 (iii) land prescribed in Article 78-3, paragraph (1) of the New Act that is specified by Cabinet Order and that a business cooperative, etc. prescribed in that paragraph acquired before the date on which the 1978 Amendment Act came into effect The period from the Effective Date to March 31, 1984 6/1,000 (iv) buildings prescribed in Article 78-3, paragraph (1) of the New Act that are specified by Cabinet Order and that a business cooperative, etc. prescribed in that paragraph acquired before the date on which the 1980 Amendment Act came into effect The period from the Effective Date to March 31, 1984 9/1,000 (v) land prescribed in Article 78-3, paragraph (2) of the New Act that a business cooperative, etc. prescribed in that paragraph acquired during the period from the date on which the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1981) came into effect to the day before the Effective Date The period from the Effective Date to March 31, 1983 12/1,000 machine translation, not official **第八項** 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-3571-8/art-20/par-8 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20/par-8 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 relating to a recommendation or instruction, or a certification or approval, prescribed in that Article that is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of matters listed in Article 81, item (iii) of the Former Act relating to a recommendation or instruction, or a certification or approval, prescribed in that Article that was given before the Effective Date. machine translation, not official **第九項** 新法第八十二条の規定は、施行日以後に取得する同条に規定する土地又は家屋に関する同条の表の各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、施行日前に取得した旧法第八十二条に規定する土地又は家屋に関する同条各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-3571-8/art-20/par-9 · https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-20/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-20/par-9 The provisions of Article 82 of the New Act apply to registration and license tax on the registration of matters listed in the items of the table in that Article concerning land or houses prescribed in that Article that are acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of matters listed in the items of Article 82 of the Former Act concerning land or houses prescribed in that Article that were acquired before the Effective Date. machine translation, not official --- ## Cites - suppl-3571-8/art-1/par-1/item-1: 第十一条 → 租税特別措置法 附則第十一条 (Supplementary Provisions, Article 11), suppl-3571-8/art-11 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-11 - suppl-3571-8/art-1/par-1/item-1: 第八条 → 租税特別措置法 附則第八条 (Supplementary Provisions, Article 8), suppl-3571-8/art-8 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-8 - suppl-3571-8/art-1/par-1/item-1: 附則第三条 → 租税特別措置法 附則第三条 (Supplementary Provisions, Article 3), suppl-3571-8/art-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-3 - suppl-3571-8/art-1/par-1/item-2: 附則第四条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-3571-8/art-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4 - suppl-3571-8/art-1/par-1/item-3: 第三号 → 租税特別措置法 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-3571-8/art-1/par-1/item-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-3 - suppl-3571-8/art-1/par-1/item-3: 第十四条第四項 → 租税特別措置法 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-3571-8/art-14/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-4 - suppl-3571-8/art-1/par-1/item-3: 附則第五条第四項 → 租税特別措置法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-3571-8/art-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-4 - suppl-3571-8/art-3/par-1: 所得税法（昭和四十年法律第三十三号）第二百二十四条第二項 → 所得税法 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/en/income-tax-act/art-224/par-2 · https://japanlaw.org/l/340AC0000000033/art-224/par-2 - suppl-3571-8/art-3/par-1: 第三項 → 所得税法 第二百二十四条第三項 (Article 224, paragraph (3)), art-224/par-3 — https://japanlaw.org/en/income-tax-act/art-224/par-3 · https://japanlaw.org/l/340AC0000000033/art-224/par-3 - suppl-3571-8/art-3/par-1: 所得税法第二百二十五条 → 所得税法 第二百二十五条 (Article 225), art-225 — https://japanlaw.org/en/income-tax-act/art-225 · https://japanlaw.org/l/340AC0000000033/art-225 - suppl-3571-8/art-4/par-1: 勤労者財産形成促進法（昭和四十六年法律第九十二号）第六条第一項 → e-Gov law 346AC0000000092, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection - suppl-3571-8/art-4/par-1: 同条第二項 → e-Gov law 346AC0000000092, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection - suppl-3571-8/art-4/par-1: この条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-3571-8/art-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4 - suppl-3571-8/art-4/par-1: 附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-3571-8/art-1/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-2 - suppl-3571-8/art-4/par-2: この条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-3571-8/art-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4 - suppl-3571-8/art-4/par-2: 附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-3571-8/art-1/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-2 - suppl-3571-8/art-4/par-3: 附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-3571-8/art-1/par-1/item-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-2 - suppl-3571-8/art-4/par-4: 前三項 → 租税特別措置法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3571-8/art-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-2 - suppl-3571-8/art-4/par-4: 前三項 → 租税特別措置法 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3571-8/art-4/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-3 - suppl-3571-8/art-4/par-4: 前三項 → 租税特別措置法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3571-8/art-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-1 - suppl-3571-8/art-5/par-1: この条 → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-3571-8/art-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5 - suppl-3571-8/art-5/par-4: 特別措置法の一部を改正する法律の施行の際同法による改正前の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-3571-8/art-5/par-4: この項 → 租税特別措置法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-3571-8/art-5/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-4 - suppl-3571-8/art-5/par-4: 前項 → 租税特別措置法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-3571-8/art-5/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-3 - suppl-3571-8/art-5/par-6: 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-3571-8/art-14/par-1: この条 → 租税特別措置法 附則第十四条 (Supplementary Provisions, Article 14), suppl-3571-8/art-14 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14 - suppl-3571-8/art-14/par-4: この項 → 租税特別措置法 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-3571-8/art-14/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-4 - suppl-3571-8/art-14/par-4: 前項 → 租税特別措置法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-3571-8/art-14/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-3 - suppl-3571-8/art-18/par-3: 中小企業団体の組織に関する法律第五条の二十一第一項 → e-Gov law 332AC0000000185, 第五条の二十一第一項 (Article 5-21, paragraph (1)), art-5-21/par-1 — not held in this collection - suppl-3571-8/art-18/par-3: 附則第十八条第三項 → 租税特別措置法 附則第十八条第三項 (Supplementary Provisions, Article 18, paragraph (3)), suppl-3571-8/art-18/par-3 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18/par-3 - suppl-3571-8/art-18/par-4: 昭和五十七年改正法附則第十八条第四項 → 租税特別措置法 附則第十八条第四項 (Supplementary Provisions, Article 18, paragraph (4)), suppl-3571-8/art-18/par-4 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18/par-4 - suppl-3571-8/art-18/par-6: 前項 → 租税特別措置法 附則第十八条第五項 (Supplementary Provisions, Article 18, paragraph (5)), suppl-3571-8/art-18/par-5 — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18/par-5 ## Cited by 15 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一号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-1 - 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-3571-8/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-2 - 租税特別措置法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-1/par-1/item-3 - 租税特別措置法 附則第四条第一項（勤労者財産形成貯蓄及び勤労者財産形成年金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-3571-8/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-1 - 租税特別措置法 附則第四条第二項（勤労者財産形成貯蓄及び勤労者財産形成年金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-3571-8/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-2 - 租税特別措置法 附則第四条第三項（勤労者財産形成貯蓄及び勤労者財産形成年金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-3571-8/art-4/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-3 - 租税特別措置法 附則第四条第四項（勤労者財産形成貯蓄及び勤労者財産形成年金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-3571-8/art-4/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-4/par-4 - 租税特別措置法 附則第五条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-1 - 租税特別措置法 附則第五条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-5/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-5/par-4 - 租税特別措置法 附則第十四条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-1 - 租税特別措置法 附則第十四条第四項（法人の減価償却に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3571-8/art-14/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-14/par-4 - 租税特別措置法 附則第十八条第三項（現物出資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-3571-8/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18/par-3 - 租税特別措置法 附則第十八条第四項（現物出資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-3571-8/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18/par-4 - 租税特別措置法 附則第十八条第六項（現物出資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-3571-8/art-18/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-3571-8/art-18/par-6 - 租税特別措置法 附則第七条第一項（住宅取得控除に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-3581-11/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3581-11/art-7/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-316, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-317, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-318, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-319, translated 2026-10-08 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-007, 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