# 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-4131-7`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4131-7
- 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 平成一三年三月三〇日法律第七号
suppl-4131-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4131-7/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1
**第一項** この法律は、平成十三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-4131-7/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1
This Act comes into effect as of April 1, 2001; provided, however, that the provisions listed in the following items come into effect as of the day specified in each of those items:
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**一** 次に掲げる規定 平成十三年三月三十一日
suppl-4131-7/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-1
the following provisions: March 31, 2001
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**イ** 第一条中租税特別措置法の目次の改正規定、同法第二条第二項の改正規定、同法第八条の五第一項第一号の改正規定、同法第九条の四から第九条の八までの改正規定、同法第三十一条の二の改正規定（同条第二項第七号ロの改正規定を除く。）、同法第三十七条の十第四項の改正規定、同法第四十条の五の改正規定、同法第四十二条の三の二第一項の改正規定（「、第九条の五第三項後段」を削る部分に限る。）、同法第五十二条の三の改正規定、同法第五十五条から第五十六条の二までの改正規定、同法第五十六条の四の改正規定、同法第五十七条の改正規定（「当該計算した金額」を「当該金額」に改め、「の百分の十三に相当する金額と当該超える部分の金額の百分の二に相当する金額との合計額」を削る部分及び「百分の九」を「百分の八」に改める部分を除く。）、同法第五十七条の三から第五十七条の九までの改正規定、同法第五十八条第七項の改正規定、同法第五十八条の二の改正規定、同法第五十八条の三の改正規定、同法第五十九条の改正規定、同法第六十一条第六項の改正規定、同法第六十一条の二の改正規定、同法第六十四条の改正規定（同条第二項第二号に係る部分及び同条第六項を改める部分を除く。）、同法第六十四条の二の改正規定、同法第六十五条の改正規定（「第七条第一項」の下に「、高齢者、身体障害者等の公共交通機関を利用した移動の円滑化の促進に関する法律第十三条第一項」を加える部分を除く。）、同法第六十五条の二の改正規定、同法第六十五条の三の改正規定（同条第一項第四号に係る部分を除く。）、同法第六十五条の四の改正規定（同条第一項第三号イに係る部分及び同項第二十一号に係る部分を除く。）、同法第六十五条の七の改正規定（「同表の第二十一号の場合の同号の下欄に掲げる資産については百分の六十とし、同表の第十一号の場合又は第二十号」を「同表の第二十号」に、「これらの号」を「同号」に、「百分の九十とする。」を「、百分の九十」に改める部分、同条第一項の表の第四号、第九号、第十一号及び第二十一号を改める部分並びに同条第七項を改める部分を除く。）、同法第六十五条の八の改正規定（「同表の第二十一号の場合の同号の下欄に掲げる資産については百分の六十とし、同表の第十一号の場合又は第二十号」を「同表の第二十号」に、「これらの号」を「同号」に、「百分の九十とする」を「、百分の九十。次項において同じ」に改める部分を除く。）、同法第六十五条の九の改正規定、同法第六十五条の十の改正規定、同法第六十五条の十一の改正規定（同条第一項第三号に係る部分を除く。）、同法第六十五条の十二から第六十六条までの改正規定、同法第六十六条の四から第六十六条の八までの改正規定、同法第六十六条の十二から第六十七条の三までの改正規定、同法第六十七条の四の改正規定（同条第六項を削る部分及び同条第五項を同条第十一項とし、同項の次に一項を加える部分（第十二項に係る部分に限る。）を除く。）、同法第六十七条の七及び第六十七条の八の改正規定、同法第六十七条の九の三第五項の改正規定、同法第六十七条の十四の改正規定、同法第六十七条の十五の改正規定、同法第六十八条の三の三の改正規定（同条第九項及び第十一項に係る部分に限る。）、同法第六十八条の三の四の改正規定（同条第九項及び第十一項に係る部分に限る。）、同法第六十八条の三の五から第六十八条の三の九までの改正規定、同法第六十八条の六の次に一条を加える改正規定並びに同法第七十一条の十七の改正規定並びに附則第三条、第五条、第六条、第十二条、第十四条、第十五条、第二十条、第二十一条第一項から第三項まで、第六項及び第七項、第二十二条第一項、第二十三条並びに第二十七条から第三十一条までの規定
suppl-4131-7/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-1/sub-1
in Article 1, the provisions amending the table of contents of the Act on Special Measures Concerning Taxation, the provisions amending Article 2, paragraph (2) of that Act, the provisions amending Article 8-5, paragraph (1), item (i) of that Act, the provisions amending Articles 9-4 through 9-8 of that Act, the provisions amending Article 31-2 of that Act (excluding the provisions amending paragraph (2), item (vii), (b) of that Article), the provisions amending Article 37-10, paragraph (4) of that Act, the provisions amending Article 40-5 of that Act, the provisions amending Article 42-3-2, paragraph (1) of that Act (limited to the part deleting ", the second sentence of Article 9-5, paragraph (3)"), the provisions amending Article 52-3 of that Act, the provisions amending Articles 55 through 56-2 of that Act, the provisions amending Article 56-4 of that Act, the provisions amending Article 57 of that Act (excluding the part replacing "that calculated amount" with "that amount" and deleting "the total of the amount equivalent to 13 percent thereof and the amount equivalent to 2 percent of the amount of that excess portion", and the part replacing "9 percent" with "8 percent"), the provisions amending Articles 57-3 through 57-9 of that Act, the provisions amending Article 58, paragraph (7) of that Act, the provisions amending Article 58-2 of that Act, the provisions amending Article 58-3 of that Act, the provisions amending Article 59 of that Act, the provisions amending Article 61, paragraph (6) of that Act, the provisions amending Article 61-2 of that Act, the provisions amending Article 64 of that Act (excluding the part concerning paragraph (2), item (ii) of that Article and the part amending paragraph (6) of that Article), the provisions amending Article 64-2 of that Act, the provisions amending Article 65 of that Act (excluding the part adding ", Article 13, paragraph (1) of the Act on Promotion of Smooth Transportation of Elderly Persons, Physically Disabled Persons, etc. Using Public Transportation" after "Article 7, paragraph (1)"), the provisions amending Article 65-2 of that Act, the provisions amending Article 65-3 of that Act (excluding the part concerning paragraph (1), item (iv) of that Article), the provisions amending Article 65-4 of that Act (excluding the part concerning paragraph (1), item (iii), (a) of that Article and the part concerning item (xxi) of that paragraph), the provisions amending Article 65-7 of that Act (excluding the part replacing "for the assets listed in the right-hand column of item (xxi) of that table in the case of that item, 60 percent, and in the case of item (xi) of that table or item (xx)" with "item (xx) of that table", "those items" with "that item", and "is 90 percent." with ", 90 percent", the part amending items (iv), (ix), (xi) and (xxi) of the table in paragraph (1) of that Article, and the part amending paragraph (7) of that Article), the provisions amending Article 65-8 of that Act (excluding the part replacing "for the assets listed in the right-hand column of item (xxi) of that table in the case of that item, 60 percent, and in the case of item (xi) of that table or item (xx)" with "item (xx) of that table", "those items" with "that item", and "is 90 percent" with ", 90 percent; the same applies in the following paragraph"), the provisions amending Article 65-9 of that Act, the provisions amending Article 65-10 of that Act, the provisions amending Article 65-11 of that Act (excluding the part concerning paragraph (1), item (iii) of that Article), the provisions amending Articles 65-12 through 66 of that Act, the provisions amending Articles 66-4 through 66-8 of that Act, the provisions amending Articles 66-12 through 67-3 of that Act, the provisions amending Article 67-4 of that Act (excluding the part deleting paragraph (6) of that Article and the part renumbering paragraph (5) of that Article as paragraph (11) of that Article and adding one paragraph after that paragraph (limited to the part concerning paragraph (12))), the provisions amending Articles 67-7 and 67-8 of that Act, the provisions amending Article 67-9-3, paragraph (5) of that Act, the provisions amending Article 67-14 of that Act, the provisions amending Article 67-15 of that Act, the provisions amending Article 68-3-3 of that Act (limited to the part concerning paragraphs (9) and (11) of that Article), the provisions amending Article 68-3-4 of that Act (limited to the part concerning paragraphs (9) and (11) of that Article), the provisions amending Articles 68-3-5 through 68-3-9 of that Act, the provisions adding one Article after Article 68-6 of that Act, and the provisions amending Article 71-17 of that Act, as well as the provisions of Articles 3, 5, 6, 12, 14, 15 and 20, Article 21, paragraphs (1) through (3), (6) and (7), Article 22, paragraph (1), Article 23 and Articles 27 through 31 of the Supplementary Provisions;
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**ロ** 略
suppl-4131-7/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-1/sub-2
Omitted
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**ハ** 第三条中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）附則第十八条の改正規定
suppl-4131-7/art-1/par-1/item-1/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-1/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-1/sub-3
in Article 3, the provisions amending Article 18 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 (Act No. 11 of 1978);
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**ニ** 第五条中租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第四項の改正規定
suppl-4131-7/art-1/par-1/item-1/sub-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-1/sub-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-1/sub-4
in Article 5, the provisions amending Article 36, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995);
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**ホ** 第六条中租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第五条第二項の改正規定（「平成十三年三月三十一日」を「平成十五年三月三十一日」に改める部分を除く。）
suppl-4131-7/art-1/par-1/item-1/sub-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-1/sub-5
in Article 6, the provisions amending Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999) (excluding the part replacing "March 31, 2001" with "March 31, 2003").
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**二** 第一条中租税特別措置法第十三条の三第一項第三号の改正規定、同法第三十四条の三第二項の改正規定、同法第四十六条の三第一項第二号の改正規定、同法第六十五条の五第一項の改正規定、同法第七十七条の三の改正規定（「平成十三年三月三十一日」を「平成十五年三月三十一日」に改める部分を除く。）及び同法第七十八条の四第三項第二号の改正規定並びに附則第二十二条第六項の規定 林業経営基盤の強化等の促進のための資金の融通に関する暫定措置法の一部を改正する法律（平成十三年法律第百八号）の施行の日
suppl-4131-7/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-2
the provisions in Article 1 amending Article 13-3, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 34-3, paragraph (2) of that Act, the provisions amending Article 46-3, paragraph (1), item (ii) of that Act, the provisions amending Article 65-5, paragraph (1) of that Act, the provisions amending Article 77-3 of that Act (excluding the part replacing "March 31, 2001" with "March 31, 2003") and the provisions amending Article 78-4, paragraph (3), item (ii) of that Act, as well as the provisions of Article 22, paragraph (6) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Temporary Measures concerning Fund for Improvement of Forestry Management Framework (Act No. 108 of 2001) comes into effect;
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**三** 第一条中租税特別措置法第十四条第三項第二号ロの改正規定、同法第二十八条の四第三項第四号の改正規定、同法第三十一条の二第二項第七号ロの改正規定、同法第三十四条の二第二項第三号イの改正規定、同法第三十七条の七第一項第三号の改正規定、同法第四十七条第三項第二号ロの改正規定、同法第六十二条の三第四項第七号ロの改正規定、同法第六十三条第三項第四号の改正規定、同法第六十五条の四第一項第三号イの改正規定、同法第六十五条の十一第一項第三号の改正規定及び同法第七十一条の七第一項の改正規定 都市計画法及び建築基準法の一部を改正する法律（平成十二年法律第七十三号）の施行の日
suppl-4131-7/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-3
the provisions in Article 1 amending Article 14, paragraph (3), item (ii), (b) of the Act on Special Measures Concerning Taxation, the provisions amending Article 28-4, paragraph (3), item (iv) of that Act, the provisions amending Article 31-2, paragraph (2), item (vii), (b) of that Act, the provisions amending Article 34-2, paragraph (2), item (iii), (a) of that Act, the provisions amending Article 37-7, paragraph (1), item (iii) of that Act, the provisions amending Article 47, paragraph (3), item (ii), (b) of that Act, the provisions amending Article 62-3, paragraph (4), item (vii), (b) of that Act, the provisions amending Article 63, paragraph (3), item (iv) of that Act, the provisions amending Article 65-4, paragraph (1), item (iii), (a) of that Act, the provisions amending Article 65-11, paragraph (1), item (iii) of that Act and the provisions amending Article 71-7, paragraph (1) of that Act: the date on which the Act Partially Amending the City Planning Act and the Building Standards Act (Act No. 73 of 2000) comes into effect;
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**四** 第一条中租税特別措置法第十三条の三の次に一条を加える改正規定（第十四条第二項に係る部分に限る。）及び同法第四十六条の三の次に一条を加える改正規定（第四十七条第三項に係る部分に限る。） 高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）の施行の日
suppl-4131-7/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-4
the provisions in Article 1 adding one Article after Article 13-3 of the Act on Special Measures Concerning Taxation (limited to the part concerning Article 14, paragraph (2)) and the provisions adding one Article after Article 46-3 of that Act (limited to the part concerning Article 47, paragraph (3)): the date on which the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) comes into effect;
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**五** 第一条中租税特別措置法第四十一条の十七の次に一条を加える改正規定、同法第六十六条の十一の次に一条を加える改正規定及び同法第七十条に五項を加える改正規定（第十項に係る部分に限る。）並びに附則第二十六条及び第三十二条第二項の規定 平成十三年十月一日
suppl-4131-7/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-5
the provisions in Article 1 adding one Article after Article 41-17 of the Act on Special Measures Concerning Taxation, the provisions adding one Article after Article 66-11 of that Act and the provisions adding five paragraphs to Article 70 of that Act (limited to the part concerning paragraph (10)), as well as the provisions of Article 26 and Article 32, paragraph (2) of the Supplementary Provisions: October 1, 2001;
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**六** 第一条中租税特別措置法第八十七条の三の改正規定及び附則第三十四条の規定 平成十三年五月一日
suppl-4131-7/art-1/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-6
the provisions in Article 1 amending Article 87-3 of the Act on Special Measures Concerning Taxation and the provisions of Article 34 of the Supplementary Provisions: May 1, 2001.
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### 第二条（租税特別措置法の一部改正に伴う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 Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4131-7/art-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-2
**第一項** 第一条の規定による改正後の租税特別措置法（以下「新租税特別措置法」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、平成十三年分以後の所得税について適用し、平成十二年分以前の所得税については、なお従前の例による。
suppl-4131-7/art-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-2/par-1
Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") apply to income tax for 2001 and subsequent years, and with regard to income tax for 2000 and earlier years, the provisions then in force continue to govern.
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### 第三条（株式等に係る配当所得の源泉分離選択課税に関する経過措置） — Transitional Measures Concerning Elective Separate Taxation at Source on Dividend Income from Shares, etc.
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suppl-4131-7/art-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-3
**第一項** 個人が、平成十三年四月一日前に支払を受けるべき第一条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第八条の五第一項第一号に掲げる配当等については、なお従前の例による。
suppl-4131-7/art-3/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-3/par-1
With regard to dividends and similar income listed in Article 8-5, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 1 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation") that an individual is to receive before April 1, 2001, the provisions then in force continue to govern.
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### 第四条（配当控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Dividend Tax Credit
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suppl-4131-7/art-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-4
**第一項** 新租税特別措置法第九条の規定は、個人の平成十四年分以後の新租税特別措置法第二条第一項第七号に規定する配当所得について適用し、個人の平成十三年分以前の当該配当所得については、なお従前の例による。
suppl-4131-7/art-4/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-4/par-1
The provisions of Article 9 of the New Act on Special Measures Concerning Taxation apply to an individual's dividend income prescribed in Article 2, paragraph (1), item (vii) of the New Act on Special Measures Concerning Taxation for 2002 and subsequent years, and with regard to an individual's dividend income for 2001 and earlier years, the provisions then in force continue to govern.
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### 第五条（利益をもってする株式の消却の場合のみなし配当の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation of Deemed Dividends in the Case of Retirement of Shares Using Profits
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suppl-4131-7/art-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-5
**第一項** 旧租税特別措置法第九条の五第三項に規定する上場会社等が平成十三年四月一日前に利益をもってする株式の消却を行った場合における同項に規定するみなし配当額については、なお従前の例による。
suppl-4131-7/art-5/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-5/par-1
With regard to the amount of deemed dividends prescribed in Article 9-5, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where a listed company, etc. prescribed in that paragraph retired shares using profits before April 1, 2001, the provisions then in force continue to govern.
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**第二項** 株式会社が平成十三年四月一日前に行った株式の消却に係る旧租税特別措置法第九条の六第一項に規定する利益の配当の額とみなされ、かつ、当該消却の時において当該株式会社からその株主に対し交付がされたものとみなされる金額については、なお従前の例による。
suppl-4131-7/art-5/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-5/par-2
With regard to the amount that is deemed to be the amount of dividends of profit prescribed in Article 9-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a retirement of shares carried out by a stock company before April 1, 2001, and that is deemed to have been delivered by that stock company to its shareholders at the time of that retirement, the provisions then in force continue to govern.
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### 第六条（特定の農業協同組合連合会等の合併の場合の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 in the Case of a Merger of Specified Federations of Agricultural Cooperatives, etc.
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suppl-4131-7/art-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-6
**第一項** 内国法人が平成十三年四月一日前に行われた旧租税特別措置法第九条の八各号に掲げる合併により金銭その他の資産の交付を受けた場合における同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-4131-7/art-6/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-6/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-6/par-1
With regard to the amount deemed to be the amount of distribution of surplus prescribed in Article 9-8 of the Former Act on Special Measures Concerning Taxation in the case where a domestic corporation received money or other assets through a merger listed in any of the items of that Article that was carried out before April 1, 2001, the provisions then in force continue to govern.
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### 第七条（事業基盤強化設備を取得した場合等の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4131-7/art-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-7
**第一項** 新租税特別措置法第十条の四の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用し、個人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第十条の四第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4131-7/art-7/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-7/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-7/par-1
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation apply to business base strengthening equipment prescribed in paragraph (1) of that Article that an individual acquires or manufactures, or leases, on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and with regard to business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
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### 第八条（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-4131-7/art-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8
**第一項** 新租税特別措置法第十一条第一項の規定は、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。）をする同項に規定する特定設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項に規定する特定設備等については、なお従前の例による。
suppl-4131-7/art-8/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-1
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第十一条の二第一項の規定は、個人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の二第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4131-7/art-8/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-2
The provisions of Article 11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to earthquake disaster prevention assets prescribed in Article 11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第三項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十一条の三第二項に規定する技術革新設備については、なお従前の例による。
suppl-4131-7/art-8/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-3
With regard to technological innovation equipment prescribed in Article 11-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第十一条の五第一項の規定は、個人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条の五第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4131-7/art-8/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-4
The provisions of Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to specified telecommunications equipment, etc. prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第五項** 新租税特別措置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租税特別措置法第十二条第一項（同項の表の第六号から第八号までに係る部分を除く。）に規定する工業用機械等については、なお従前の例による。
suppl-4131-7/art-8/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-5
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph of which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding the part concerning items (vi) through (viii) of the table in that paragraph) of which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第六項** 個人が平成十三年十一月十二日までに取得等をする旧租税特別措置法第十二条第一項（同項の表の第六号から第八号までに係る部分に限る。）に規定する工業用機械等については、同条（これらの号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4131-7/art-8/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-6
With regard to industrial machinery, etc. prescribed in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning items (vi) through (viii) of the table in that paragraph) of which an individual makes an acquisition, etc. by November 12, 2001, the provisions of that Article (limited to the part concerning those items) remain in force.
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**第七項** 前項の規定の適用がある場合における租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号。以下この項において「平成十一年改正法」という。）附則第十四条第六項の規定によりなおその効力を有するものとされる平成十一年改正法第一条の規定による改正前の租税特別措置法（以下この項において「平成十一年旧法」という。）第三十七条の三の規定及び租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号。以下この項において「平成十一年改正措置法」という。）附則第三条第二項の規定によりなおその効力を有するものとされる平成十一年改正措置法による改正前の租税特別措置法（以下この項において「平成十一年旧措置法」という。）第三十七条の三の規定の適用については、平成十一年改正法附則第十四条第六項の規定によりなおその効力を有するものとされる平成十一年旧法第三十七条の三第三項及び平成十一年改正措置法附則第三条第二項の規定によりなおその効力を有するものとされる平成十一年旧措置法第三十七条の三第三項中「第十六条まで」とあるのは、「第十六条まで並びに租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第八条第六項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第十二条第一項（同項の表の第六号から第八号までに係る部分に限る。）」とする。
suppl-4131-7/art-8/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-7
With regard to the application of the provisions of Article 37-3 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999; hereinafter referred to as the "1999 Amendment Act" in this paragraph) (hereinafter referred to as "the 1999 Former Act" in this paragraph), which remain in force pursuant to the provisions of Article 14, paragraph (6) of the Supplementary Provisions of the 1999 Amendment Act, and the provisions of Article 37-3 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999; hereinafter referred to as the "1999 Measures Amendment Act" in this paragraph) (hereinafter referred to as "the 1999 Former Measures Act" in this paragraph), which remain in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment Act, in the case where the provisions of the preceding paragraph apply, the phrase "through Article 16" in Article 37-3, paragraph (3) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 14, paragraph (6) of the Supplementary Provisions of the 1999 Amendment Act, and in Article 37-3, paragraph (3) of the 1999 Former Measures Act, which remains in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment Act, is deemed to be replaced with "through Article 16, and Article 12, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) (limited to the part concerning items (vi) through (viii) of the table in that paragraph), which remains in force pursuant to the provisions of Article 8, paragraph (6) of the Supplementary Provisions of that Act".
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**第八項** 新租税特別措置法第十二条の二第二項の規定は、個人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十二条の二第二項に規定する医療用機器等については、なお従前の例による。
suppl-4131-7/art-8/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-8
The provisions of Article 12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 12-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第九項** 個人が施行日前に取得又は製作をした旧租税特別措置法第十二条の四第一項に規定する特定情報通信機器については、なお従前の例による。
suppl-4131-7/art-8/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-9
With regard to specified information and communications equipment prescribed in Article 12-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第十項** 新租税特別措置法第十三条第三項の規定は、個人が施行日以後に取得又は製作をする同項に規定する障害者対応設備等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十三条第三項に規定する障害者対応設備等については、なお従前の例による。
suppl-4131-7/art-8/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-10
The provisions of Article 13, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to equipment for persons with disabilities, etc. prescribed in Article 13, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第十一項** 新租税特別措置法第十四条の二第一項の規定は、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特定再開発建築物等について適用し、個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第二項に規定する特定再開発建築物等については、なお従前の例による。
suppl-4131-7/art-8/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-11
The provisions of Article 14-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that an individual acquires or newly builds on or after the Effective Date, and with regard to specified redevelopment buildings, etc. prescribed in Article 14, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第十二項** 新租税特別措置法第十四条の二第二項第一号の規定は、個人が施行日以後に取得又は新築をする同号に掲げる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租税特別措置法第十四条第三項第一号に掲げる建築物については、なお従前の例による。
suppl-4131-7/art-8/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-12
The provisions of Article 14-2, paragraph (2), item (i) of the New Act on Special Measures Concerning Taxation apply to buildings listed in that item that an individual acquires or newly builds on or after the Effective Date, and with regard to buildings listed in Article 14, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第十三項** 個人が施行日前に取得又は新築をした旧租税特別措置法第十四条第三項第三号に掲げる建築物については、なお従前の例による。
suppl-4131-7/art-8/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-13
With regard to buildings listed in Article 14, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第十四項** 個人が施行日前に支出した旧租税特別措置法第十八条第一項第四号に定める負担金については、なお従前の例による。
suppl-4131-7/art-8/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-14
With regard to contributions specified in Article 18, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date, the provisions then in force continue to govern.
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### 第九条（個人のプログラム等準備金及び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 Reserve for Programs, etc. and the Special Deduction for Income from Overseas Transactions Involving Technology, etc. of Individuals
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suppl-4131-7/art-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-9
**第一項** 新租税特別措置法第二十条の二及び第二十一条の規定は、平成十四年分以後の所得税について適用し、平成十三年分以前の所得税については、なお従前の例による。
suppl-4131-7/art-9/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-9/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-9/par-1
The provisions of Articles 20-2 and 21 of the New Act on Special Measures Concerning Taxation apply to income tax for 2002 and subsequent years, and with regard to income tax for 2001 and earlier years, the provisions then in force continue to govern.
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### 第十条（特定の基金に対する負担金等の必要経費算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Necessary Expenses of Contributions, etc. to Specified Funds
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suppl-4131-7/art-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-10
**第一項** 新租税特別措置法第二十八条の二第一項第五号の規定は、個人が施行日以後に支出する同号に掲げる負担金について適用し、個人が施行日前に支出した旧租税特別措置法第二十八条の二第一項第五号に掲げる負担金については、なお従前の例による。
suppl-4131-7/art-10/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-10/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-10/par-1
The provisions of Article 28-2, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation apply to contributions listed in that item that an individual pays on or after the Effective Date, and with regard to contributions listed in Article 28-2, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation that an individual paid before the Effective Date, the provisions then in force continue to govern.
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### 第十一条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4131-7/art-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11
**第一項** 新租税特別措置法第三十三条第三項第二号の規定は、施行日以後にされる同号の処分に伴い個人が取得する補償金について適用する。
suppl-4131-7/art-11/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-11/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11/par-1
The provisions of Article 33, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation apply to compensation that an individual acquires in connection with a disposition referred to in that item that is made on or after the Effective Date.
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**第二項** 新租税特別措置法第三十三条の三第一項の規定は、個人が平成十三年一月一日以後に行う同項に規定する土地等の譲渡について適用し、個人が同日前に行った旧租税特別措置法第三十三条の三第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-4131-7/art-11/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-11/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11/par-2
The provisions of Article 33-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in that paragraph that an individual makes on or after January 1, 2001, and with regard to transfers of land, etc. prescribed in Article 33-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第三十四条の二第二項第二十一号の規定は、個人が平成十三年一月一日以後に行う同条第一項に規定する土地等の譲渡について適用する。
suppl-4131-7/art-11/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-11/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11/par-3
The provisions of Article 34-2, paragraph (2), item (xxi) of the New Act on Special Measures Concerning Taxation apply to transfers of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after January 1, 2001.
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**第四項** 新租税特別措置法第三十七条（同条第一項の表の第四号及び第九号に係る部分に限る。）の規定は、個人が施行日以後に行う同表の第四号及び第九号の上欄に掲げる資産の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第四号及び第九号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4131-7/art-11/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-11/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11/par-4
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part concerning items (iv) and (ix) of the table in paragraph (1) of that Article) apply to transfers of assets listed in the left-hand column of items (iv) and (ix) of that table that an individual makes on or after the Effective Date, and with regard to transfers of assets listed in the left-hand column of items (iv) and (ix) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.
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**第五項** 個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第十一号及び第二十号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-4131-7/art-11/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-11/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11/par-5
With regard to transfers of assets listed in the left-hand column of items (xi) and (xx) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date, the provisions then in force continue to govern.
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### 第十二条（株式等に係る譲渡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 Capital Gains, etc. from Shares, etc.
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suppl-4131-7/art-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-12
**第一項** 新租税特別措置法第三十七条の十第四項（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定は、平成十三年四月一日以後に生ずる新租税特別措置法第三十七条の十第四項各号に規定する事由により交付される当該各号に掲げる金額について適用し、同日前に生じた旧租税特別措置法第三十七条の十第四項各号に規定する事由により交付を受ける当該各号に掲げる金額については、なお従前の例による。
suppl-4131-7/art-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-12/par-1
The provisions of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the amounts listed in the items of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation that are delivered due to the events prescribed in those items that occur on or after April 1, 2001, and with regard to the amounts listed in the items of Article 37-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation that are received due to the events prescribed in those items that occurred before that date, the provisions then in force continue to govern.
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### 第十三条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Capital Gains, etc. Where Property Is Donated to the State, etc.
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suppl-4131-7/art-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-13
**第一項** 新租税特別措置法第四十条第四項の規定は、施行日以後に行う同項に規定する取消しに係る延滞税について適用する。
suppl-4131-7/art-13/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-13/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-13/par-1
The provisions of Article 40, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to delinquent tax pertaining to a revocation prescribed in that paragraph that is made on or after the Effective Date.
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### 第十四条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income of Residents Related to Specified Foreign Subsidiaries, etc.
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suppl-4131-7/art-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-14
**第一項** 新租税特別措置法第四十条の五第一項の規定は、同項に規定する特定外国子会社等又は外国関係会社につき平成十三年四月一日以後に生ずる同項各号に掲げる事実について適用し、旧租税特別措置法第四十条の五第一項に規定する特定外国子会社等又は外国関係会社につき同日前に生じた同項各号に掲げる事実については、なお従前の例による。
suppl-4131-7/art-14/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-14/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-14/par-1
The provisions of Article 40-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the facts listed in the items of that paragraph that occur on or after April 1, 2001 with regard to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph, and with regard to the facts listed in the items of Article 40-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that occurred before that date with regard to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph, the provisions then in force continue to govern.
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### 第十五条（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整） — Adjustment between the Transitional Measures, etc. Concerning Special Provisions on Taxation on Capital Gains of Individuals and the Special Provisions on Flat-Rate Tax Credit
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suppl-4131-7/art-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-15
**第一項** 附則第四条、第五条第一項、第七条、第十一条又は第十二条の規定の適用がある場合における経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号）第六条の規定の適用については、同法第二条第三号中「規定並びに」とあるのは、「規定、租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第四条、第五条第一項、第七条、第十一条及び第十二条の規定並びに」とする。
suppl-4131-7/art-15/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-15/par-1
With regard to the application of the provisions of Article 6 of the Act on Measures to Reduce the Burden of Income Tax and Corporation Tax to Be Taken Promptly in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999) in the case where the provisions of Article 4, Article 5, paragraph (1), Article 7, Article 11 or Article 12 of the Supplementary Provisions apply, the phrase "provisions, and" in Article 2, item (iii) of that Act is deemed to be replaced with "provisions, the provisions of Article 4, Article 5, paragraph (1), Article 7, Article 11 and Article 12 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), and".
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### 第十六条（租税特別措置法の一部改正に伴う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 Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4131-7/art-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-16
**第一項** 新租税特別措置法第三章の規定は、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-4131-7/art-16/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-16/par-1
Unless otherwise provided for, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation 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 with regard to corporation tax of a corporation for business years that began before the Effective Date, the provisions then in force continue to govern.
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### 第十七条（事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
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suppl-4131-7/art-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-17
**第一項** 新租税特別措置法第四十二条の七の規定は、法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する事業基盤強化設備について適用し、法人が施行日前に取得若しくは製作又は賃借をした旧租税特別措置法第四十二条の七第一項に規定する事業基盤強化設備については、なお従前の例による。
suppl-4131-7/art-17/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-17/par-1
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation apply to business base strengthening equipment prescribed in paragraph (1) of that Article that a corporation acquires or manufactures, or leases, on or after the Effective Date, and with regard to business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
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### 第十八条（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-4131-7/art-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18
**第一項** 新租税特別措置法第四十三条第一項の規定は、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。）をする同項に規定する特定設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項に規定する特定設備等については、なお従前の例による。
suppl-4131-7/art-18/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph of 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 with regard to specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第四十三条の二第一項の規定は、法人が施行日以後に取得等をする同項に規定する研究施設について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条の二第一項に規定する研究施設については、なお従前の例による。
suppl-4131-7/art-18/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-2
The provisions of Article 43-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to research facilities prescribed in Article 43-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第四十三条の三第一項の規定は、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中核的民間施設について適用し、法人が施行日前に取得又は建設をした旧租税特別措置法第四十三条の三第一項に規定する特定中核的民間施設については、なお従前の例による。
suppl-4131-7/art-18/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-3
The provisions of Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified core private facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to specified core private facilities prescribed in Article 43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第四十四条第一項の規定は、法人が施行日以後に取得等をする同項に規定する地震防災対策用資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条第一項に規定する地震防災対策用資産については、なお従前の例による。
suppl-4131-7/art-18/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-4
The provisions of Article 44, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to earthquake disaster prevention assets prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to earthquake disaster prevention assets prescribed in Article 44, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第五項** 法人が施行日前に取得等をした旧租税特別措置法第四十四条の二第一項に規定する高度技術工業用設備については、なお従前の例による。
suppl-4131-7/art-18/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-5
With regard to high-technology industrial equipment prescribed in Article 44-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第六項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十四条の四第二項に規定する技術革新設備については、なお従前の例による。
suppl-4131-7/art-18/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-6
With regard to technological innovation equipment prescribed in Article 44-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第七項** 新租税特別措置法第四十四条の六第一項の規定は、法人が施行日以後に取得等をする同項に規定する特定電気通信設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の六第一項に規定する特定電気通信設備等については、なお従前の例による。
suppl-4131-7/art-18/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-7
The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to specified telecommunications equipment, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第八項** 新租税特別措置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租税特別措置法第四十五条第一項（同項の表の第六号から第八号までに係る部分を除く。）に規定する工業用機械等については、なお従前の例による。
suppl-4131-7/art-18/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-8
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and with regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding the part concerning items (vi) through (viii) of the table in that paragraph) 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** 法人が平成十三年十一月十二日までに取得等をする旧租税特別措置法第四十五条第一項（同項の表の第六号から第八号までに係る部分に限る。）に規定する工業用機械等については、同条（これらの号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4131-7/art-18/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-9
With regard to industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation (limited to the part concerning items (vi) through (viii) of the table in that paragraph) of which a corporation makes an acquisition, etc. by November 12, 2001, the provisions of that Article (limited to the part concerning those items) remain in force.
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**第十項** 前項の規定の適用がある場合における新租税特別措置法第五十二条の二及び第五十二条の三の規定、租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号。以下この項において「平成十一年改正法」という。）附則第二十九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平成十一年改正法第一条の規定による改正前の租税特別措置法（以下この項において「平成十一年旧法」という。）第六十五条の七（平成十一年改正法附則第二十九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平成十一年旧法第六十五条の八第七項において準用する場合を含む。）の規定並びに租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号。以下この項において「平成十一年改正措置法」という。）附則第五条第二項の規定によりなおその効力を有するものとされる平成十一年改正措置法による改正前の租税特別措置法（以下この項において「平成十一年旧措置法」という。）第六十五条の七（平成十一年改正措置法附則第五条第二項の規定によりなおその効力を有するものとされる平成十一年旧措置法第六十五条の八第七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、新租税特別措置法第五十二条の二第一項中「又は第四十三条から第四十八条まで」とあるのは「若しくは第四十三条から第四十八条まで又は租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第十八条第九項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第四十五条第一項（同項の表の第六号から第八号までに係る部分に限る。）」と、平成十一年改正法附則第二十九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平成十一年旧法第六十五条の七第七項及び平成十一年改正措置法附則第五条第二項の規定によりなおその効力を有するものとされる平成十一年旧措置法第六十五条の七第七項中「第五十条まで」とあるのは「第五十条まで並びに租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第十八条第九項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第四十五条第一項（同項の表の第六号から第八号までに係る部分に限る。）」とする。
suppl-4131-7/art-18/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-10
With regard to the application of the provisions of Articles 52-2 and 52-3 of the New Act on Special Measures Concerning Taxation, the provisions of Article 65-7 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999; hereinafter referred to as the "1999 Amendment Act" in this paragraph) (hereinafter referred to as "the 1999 Former Act" in this paragraph), which remain in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act), and the provisions of Article 65-7 of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 132 of 1999; hereinafter referred to as the "1999 Measures Amendment Act" in this paragraph) (hereinafter referred to as "the 1999 Former Measures Act" in this paragraph), which remain in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment Act (including as applied mutatis mutandis pursuant to Article 65-8, paragraph (7) of the 1999 Former Measures Act, which remains in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment Act), in the case where the provisions of the preceding paragraph apply, the phrase "or Articles 43 through 48" in Article 52-2, paragraph (1) of the New Act on Special Measures Concerning Taxation is deemed to be replaced with "or Articles 43 through 48, or Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) (limited to the part concerning items (vi) through (viii) of the table in that paragraph), which remains in force pursuant to the provisions of Article 18, paragraph (9) of the Supplementary Provisions of that Act", and the phrase "through Article 50" in Article 65-7, paragraph (7) of the 1999 Former Act, which remains in force pursuant to the provisions of Article 29, paragraph (4) of the Supplementary Provisions of the 1999 Amendment Act, and in Article 65-7, paragraph (7) of the 1999 Former Measures Act, which remains in force pursuant to the provisions of Article 5, paragraph (2) of the Supplementary Provisions of the 1999 Measures Amendment Act, is deemed to be replaced with "through Article 50, and Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001) (limited to the part concerning items (vi) through (viii) of the table in that paragraph), which remains in force pursuant to the provisions of Article 18, paragraph (9) of the Supplementary Provisions of that Act".
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**第十一項** 法人が施行日前に取得又は製作をした旧租税特別措置法第四十五条の三第一項に規定する特定情報通信機器については、なお従前の例による。
suppl-4131-7/art-18/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-11
With regard to specified information and communications equipment prescribed in Article 45-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第十二項** 新租税特別措置法第四十五条の三第一項の規定は、法人が施行日以後に取得又は製作をする同項に規定する医療用機器等について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十五条の二第二項に規定する医療用機器等については、なお従前の例による。
suppl-4131-7/art-18/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-12
The provisions of Article 45-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and with regard to medical equipment, etc. prescribed in Article 45-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第十三項** 新租税特別措置法第四十五条の三第三項の規定は、法人が平成十三年四月一日以後に行われる同項に規定する適格合併、適格分割、適格現物出資又は適格事後設立により同項に規定する特定医療用建物の移転を受ける場合について適用する。
suppl-4131-7/art-18/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-13
The provisions of Article 45-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply where a corporation receives a transfer of specified medical buildings prescribed in that paragraph through a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets prescribed in that paragraph that is carried out on or after April 1, 2001.
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**第十四項** 新租税特別措置法第四十六条の二第二項の規定は、法人が施行日以後に取得又は製作をする同項に規定する障害者対応設備等について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十六条の二第二項に規定する障害者対応設備等については、なお従前の例による。
suppl-4131-7/art-18/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-14
The provisions of Article 46-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and with regard to equipment for persons with disabilities, etc. prescribed in Article 46-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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**第十五項** 新租税特別措置法第四十七条第二項の規定は、法人が平成十三年四月一日以後に行われる同項に規定する適格合併、適格分割、適格現物出資又は適格事後設立により同項に規定する優良賃貸住宅の移転を受ける場合について適用する。
suppl-4131-7/art-18/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-15
The provisions of Article 47, paragraph (2) of the New Act on Special Measures Concerning Taxation apply where a corporation receives a transfer of good-quality rental housing prescribed in that paragraph through a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets prescribed in that paragraph that is carried out on or after April 1, 2001.
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**第十六項** 新租税特別措置法第四十七条の二第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する特定再開発建築物等について適用し、法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第二項に規定する特定再開発建築物等については、なお従前の例による。
suppl-4131-7/art-18/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-16
The provisions of Article 47-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified redevelopment buildings, etc. prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to specified redevelopment buildings, etc. prescribed in Article 47, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第十七項** 新租税特別措置法第四十七条の二第二項の規定は、法人が平成十三年四月一日以後に行われる同項に規定する適格合併等により同項に規定する特定再開発建築物等の移転を受ける場合について適用する。
suppl-4131-7/art-18/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-17
The provisions of Article 47-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply where a corporation receives a transfer of specified redevelopment buildings, etc. prescribed in that paragraph through a qualified merger, etc. prescribed in that paragraph that is carried out on or after April 1, 2001.
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**第十八項** 新租税特別措置法第四十七条の二第三項第一号の規定は、法人が施行日以後に取得又は新築をする同号に掲げる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租税特別措置法第四十七条第三項第一号に掲げる建築物については、なお従前の例による。
suppl-4131-7/art-18/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-18
The provisions of Article 47-2, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation apply to buildings listed in that item that a corporation acquires or newly builds on or after the Effective Date, and with regard to buildings listed in Article 47, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第十九項** 法人が施行日前に取得又は新築をした旧租税特別措置法第四十七条第三項第三号に掲げる建築物については、なお従前の例による。
suppl-4131-7/art-18/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-19
With regard to buildings listed in Article 47, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
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**第二十項** 新租税特別措置法第四十八条第二項の規定は、法人が平成十三年四月一日以後に行われる同項に規定する適格合併等により同項に規定する倉庫用建物等の移転を受ける場合について適用する。
suppl-4131-7/art-18/par-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-20
The provisions of Article 48, paragraph (2) of the New Act on Special Measures Concerning Taxation apply where a corporation receives a transfer of warehouse buildings, etc. prescribed in that paragraph through a qualified merger, etc. prescribed in that paragraph that is carried out on or after April 1, 2001.
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**第二十一項** 新租税特別措置法第五十条第一項の規定は、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租税特別措置法第五十条第一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-4131-7/art-18/par-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-21
The provisions of Article 50, paragraph (1) of the New Act on Special Measures Concerning Taxation apply where a corporation pays planting expenses prescribed in that paragraph on or after the Effective Date, and with regard to cases where a corporation paid planting expenses prescribed in Article 50, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern.
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**第二十二項** 法人が施行日前に支出した旧租税特別措置法第五十二条第一項第四号に定める負担金については、なお従前の例による。
suppl-4131-7/art-18/par-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-22
With regard to contributions specified in Article 52, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date, the provisions then in force continue to govern.
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### 第十九条（特別償却不足額がある場合の償却限度額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of the Depreciation Limit Where There Is a Special Depreciation Shortfall
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suppl-4131-7/art-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-19
**第一項** 新租税特別措置法第五十二条の二第四項の規定は、法人が平成十三年四月一日以後に行われる同項に規定する適格合併等により同項に規定する特別償却対象資産の移転を受ける場合について適用する。
suppl-4131-7/art-19/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-19/par-1
The provisions of Article 52-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply where a corporation receives a transfer of an asset subject to special depreciation prescribed in that paragraph through a qualified merger, etc. prescribed in that paragraph that is carried out on or after April 1, 2001.
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### 第二十条（準備金方式による特別償却に関する経過措置） — Transitional Measures Concerning Special Depreciation by the Reserve Method
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suppl-4131-7/art-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20
**第一項** 新租税特別措置法第五十二条の三の規定は、法人の平成十三年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、次項から第二十二項までに定める場合を除き、なお従前の例による。ただし、同条第十五項後段、第十六項、第十七項後段、第十九項、第二十項後段、第二十二項、第二十三項後段及び第二十五項の規定は、これらの規定に規定する合併法人、分割承継法人、被現物出資法人又は被事後設立法人の同日以後に終了する事業年度分の法人税について適用する。
suppl-4131-7/art-20/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-1
The provisions of Article 52-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for business years beginning on or after April 1, 2001, and with regard to corporation tax of a corporation for business years that began before that date, the provisions then in force continue to govern, except in the cases provided for in the following paragraph through paragraph (22); provided, however, that the provisions of the second sentence of paragraph (15), paragraph (16), the second sentence of paragraph (17), paragraph (19), the second sentence of paragraph (20), paragraph (22), the second sentence of paragraph (23) and paragraph (25) of that Article apply to corporation tax of a merging corporation, successor corporation in a company split, corporation receiving a capital contribution in kind or transferee corporation in a post-formation acquisition prescribed in those provisions for business years ending on or after that date.
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**第二項** 平成十三年四月一日前に開始した各事業年度において旧租税特別措置法第五十二条の三第一項の規定により損金の額に算入された金額が同項の特別償却限度額に満たない場合には、法人が、同項の規定の適用を受けた事業年度終了の日の翌日以後一年以内に終了する各事業年度（平成十三年四月一日以後に開始する事業年度に限るものとし、当該各事業年度まで連続して青色申告書を提出している場合に限る。）において、その満たない金額（その金額のうち同条第二項の規定又はこの項の規定により既に損金の額に算入された金額があるときは、当該金額を控除した金額）以下の金額を損金経理の方法により特別償却準備金として積み立てたときは、当該積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
suppl-4131-7/art-20/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2
Where the amount included in deductible expenses pursuant to the provisions of Article 52-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation in each business year that began before April 1, 2001 is less than the special depreciation limit referred to in that paragraph, if a corporation, in each business year that ends within one year after the day following the end of the business year in which the provisions of that paragraph were applied (limited to business years beginning on or after April 1, 2001, and limited to the case where the corporation has continuously filed blue returns up to each of those business years), sets aside an amount not exceeding the amount of the shortfall (where any part of that amount has already been included in deductible expenses pursuant to the provisions of paragraph (2) of that Article or the provisions of this paragraph, the amount obtained by deducting that amount) as a reserve for special depreciation through accounting as an expense or loss, the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第三項** 旧租税特別措置法第五十二条の三第一項若しくは第二項の規定又は前項の規定の適用を受けた法人が平成十三年四月一日以後に終了する各事業年度終了の日において、前事業年度から繰り越された特別償却準備金の金額（その日までに同条第五項若しくは次項の規定により益金の額に算入された、若しくは算入されるべきこととなった金額又は前事業年度終了の日までに同条第四項の規定若しくはこの項の規定により益金の額に算入された金額がある場合には、これらの金額を控除した金額。以下この条において同じ。）がある場合には、当該特別償却準備金の金額については、その積立てをした事業年度別に区分した各金額ごとに、当該区分した金額の積立てをした事業年度の所得の金額の計算上旧租税特別措置法第五十二条の三第一項若しくは第二項の規定又は前項の規定により損金の額に算入された金額に当該各事業年度の月数を乗じてこれを八十四で除して計算した金額（当該計算した金額が当該区分した金額を超える場合には、当該区分した金額）に相当する金額を、それぞれ、当該事業年度の所得の金額の計算上、益金の額に算入する。
suppl-4131-7/art-20/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3
Where, as of the end of each business year ending on or after April 1, 2001 of a corporation to which the provisions of Article 52-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation or the provisions of the preceding paragraph have been applied, there is an amount of the reserve for special depreciation carried forward from the preceding business year (where there is an amount that has been, or has come to be required to be, included in gross profit pursuant to the provisions of paragraph (5) of that Article or the following paragraph by that day, or an amount included in gross profit pursuant to the provisions of paragraph (4) of that Article or the provisions of this paragraph by the end of the preceding business year, the amount obtained by deducting those amounts; the same applies hereinafter in this Article), then, with regard to that amount of the reserve for special depreciation, for each of the amounts into which it is divided by the business year in which it was set aside, the amount equivalent to the amount calculated by multiplying the amount included in deductible expenses pursuant to the provisions of Article 52-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation or the provisions of the preceding paragraph in calculating the amount of income for the business year in which that divided amount was set aside by the number of months in each of those business years and dividing the result by 84 (where the calculated amount exceeds that divided amount, that divided amount) is included in gross profit in calculating the amount of income for each of those business years, respectively.
machine translation, not official
**第四項** 前項に規定する法人が平成十三年四月一日以後に次の各号に掲げる場合（適格合併、適格分割、適格現物出資又は適格事後設立（それぞれ新租税特別措置法第二条第二項第十一号、第十四号、第十七号又は第十八号に規定する適格合併、適格分割、適格現物出資又は適格事後設立をいう。以下この条において同じ。）により減価償却資産（同項第二十五号に規定する減価償却資産をいう。以下この条において同じ。）の全部を移転した場合を除く。）に該当することとなった場合には、当該各号に定める金額に相当する金額は、その該当することとなった日を含む事業年度（第二号に掲げる場合にあっては、合併又は分割型分割（同項第十二号に規定する分割型分割をいう。以下この項において同じ。）の日の前日を含む事業年度）の所得の金額の計算上、益金の額に算入する。この場合において、第三号に掲げる場合にあっては、同号に規定する特別償却準備金の金額をその積立てをした事業年度別に区分した各金額のうち、その積立てをした事業年度が最も古いものから順次益金の額に算入されるものとする。
suppl-4131-7/art-20/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4
If a corporation prescribed in the preceding paragraph comes to fall under any of the cases listed in the following items on or after April 1, 2001 (excluding the case where it has transferred all of its depreciable assets (meaning depreciable assets prescribed in Article 2, paragraph (2), item (xxv) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) through a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets (meaning a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets prescribed in item (xi), (xiv), (xvii) or (xviii) of that paragraph, respectively; the same applies hereinafter in this Article)), the amount equivalent to the amount specified in the relevant item is included in gross profit in calculating the amount of income for the business year that includes the day on which it came to fall under that case (in the case listed in item (ii), the business year that includes the day before the date of the merger or company split by split-off (meaning a company split by split-off prescribed in item (xii) of that paragraph; the same applies hereinafter in this paragraph)). In this case, in the case listed in item (iii), the amounts into which the amount of the reserve for special depreciation prescribed in that item is divided by the business year in which it was set aside are to be included in gross profit in order, starting from the one set aside in the earliest business year.
machine translation, not official
**一** 減価償却資産の全部を有しないこととなった場合（次号に該当する場合を除く。） その有しなくなった日における特別償却準備金の金額
suppl-4131-7/art-20/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-1
where the corporation has ceased to hold all of its depreciable assets (excluding the case falling under the following item): the amount of the reserve for special depreciation as of the day on which it ceased to hold them;
machine translation, not official
**二** 合併又は分割型分割により合併法人（新租税特別措置法第二条第二項第四号に規定する合併法人をいう。以下この条及び次条において同じ。）又は分割承継法人（同項第六号に規定する分割承継法人をいう。第十三項において同じ。）に減価償却資産の全部を移転した場合 その合併又は分割型分割の直前における特別償却準備金の金額
suppl-4131-7/art-20/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-2
where the corporation has transferred all of its depreciable assets to a merging corporation (meaning a merging corporation prescribed in Article 2, paragraph (2), item (iv) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and the following Article) or a successor corporation in a company split (meaning a successor corporation in a company split prescribed in item (vi) of that paragraph; the same applies in paragraph (13)) through a merger or company split by split-off: the amount of the reserve for special depreciation immediately before that merger or company split by split-off;
machine translation, not official
**三** 前項及び前二号の場合以外の場合において特別償却準備金の金額を取り崩した場合 その取り崩した日における特別償却準備金の金額のうちその取り崩した金額に相当する金額
suppl-4131-7/art-20/par-4/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-3
where the corporation has reversed the amount of the reserve for special depreciation in a case other than the cases under the preceding paragraph and the preceding two items: the amount equivalent to the reversed amount out of the amount of the reserve for special depreciation as of the day on which it reversed it.
machine translation, not official
**第五項** 第三項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。
suppl-4131-7/art-20/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-5
The number of months referred to in paragraph (3) is calculated according to the calendar, and a fraction of less than one month is counted as one month.
machine translation, not official
**第六項** 第二項の規定は、旧租税特別措置法第五十二条の三第一項の規定の適用を受けた事業年度以後の各事業年度の法人税法第二条第三十一号に規定する確定申告書に第二項に規定する満たない金額の明細書の添付があり、かつ、同項の規定の適用を受けようとする事業年度の新租税特別措置法第二条第二項第二十七号に規定する確定申告書等に特別償却準備金として積み立てた金額の損金算入に関する申告の記載及びその積み立てた金額の計算に関する明細書の添付がある場合に限り、適用する。
suppl-4131-7/art-20/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-6
The provisions of paragraph (2) apply only if a written statement of the shortfall prescribed in paragraph (2) is attached to the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act for each business year on or after the business year in which the provisions of Article 52-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied, and the tax return, etc. prescribed in Article 2, paragraph (2), item (xxvii) of the New Act on Special Measures Concerning Taxation for the business year for which the application of the provisions of paragraph (2) is sought contains a statement regarding the inclusion in deductible expenses of the amount set aside as a reserve for special depreciation and has attached to it a written statement concerning the calculation of the amount so set aside.
machine translation, not official
**第七項** 法人で平成十三年四月一日以後最初に終了する事業年度において旧租税特別措置法第四十二条の五第一項、第四十二条の六第一項、第四十二条の七第一項、第四十二条の八第一項、第四十二条の十二第一項又は第四十三条から第四十八条までの規定（以下この項において「旧特別償却に関する規定」という。）の適用を受けることができるものが、同日以後に行う適格分社型分割（新租税特別措置法第二条第二項第十六号に規定する適格分社型分割をいう。）、適格現物出資又は適格事後設立（以下この条において「適格分社型分割等」という。）により旧特別償却に関する規定に規定する減価償却資産（以下この条において「旧特別償却対象資産」という。）を移転する場合において、当該旧特別償却に関する規定の適用を受けることに代えて、当該適格分社型分割等の直前の時を当該事業年度終了の時として当該旧特別償却に関する規定に規定する特別償却限度額以下の金額を特別償却準備金として積み立てたときは、当該積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
suppl-4131-7/art-20/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-7
Where a corporation that may apply the provisions of Article 42-5, paragraph (1), Article 42-6, paragraph (1), Article 42-7, paragraph (1), Article 42-8, paragraph (1), Article 42-12, paragraph (1) or Articles 43 through 48 of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as the "former provisions on special depreciation" in this paragraph) in the business year ending first on or after April 1, 2001 transfers depreciable assets prescribed in the former provisions on special depreciation (hereinafter referred to as an "asset subject to the former special depreciation" in this Article) through a qualified company split by spin-off (meaning a qualified company split by spin-off prescribed in Article 2, paragraph (2), item (xvi) of the New Act on Special Measures Concerning Taxation), qualified capital contribution in kind or qualified post-formation acquisition of assets (hereinafter referred to as a "qualified company split by spin-off, etc." in this Article) carried out on or after that date, if, in lieu of applying the former provisions on special depreciation, it sets aside an amount not exceeding the special depreciation limit prescribed in the former provisions on special depreciation as a reserve for special depreciation, treating the time immediately before that qualified company split by spin-off, etc. as the end of that business year, the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第八項** 平成十三年四月一日前に開始した各事業年度において旧租税特別措置法第五十二条の三第一項の規定により損金の額に算入された金額が同項の特別償却限度額に満たない場合で、かつ、法人が、同項の規定の適用を受けた事業年度終了の日の翌日以後一年以内に終了する各事業年度（当該各事業年度まで連続して青色申告書を提出している場合に限る。）において平成十三年四月一日以後に行われる適格分社型分割等により旧特別償却対象資産を移転する場合には、当該適格分社型分割等の直前の時を当該事業年度終了の時としてその満たない金額（その金額のうち同条第二項又はこの項の規定により既に損金の額に算入された金額があるときは、当該金額を控除した金額）以下の金額を特別償却準備金として積み立てたときは、当該積み立てた金額は、当該事業年度の所得の金額の計算上、損金の額に算入する。
suppl-4131-7/art-20/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-8
Where the amount included in deductible expenses pursuant to the provisions of Article 52-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation in each business year that began before April 1, 2001 is less than the special depreciation limit referred to in that paragraph, and a corporation transfers an asset subject to the former special depreciation through a qualified company split by spin-off, etc. carried out on or after April 1, 2001 in each business year that ends within one year after the day following the end of the business year in which the provisions of that paragraph were applied (limited to the case where the corporation has continuously filed blue returns up to each of those business years), if the corporation, treating the time immediately before that qualified company split by spin-off, etc. as the end of that business year, sets aside an amount not exceeding the amount of the shortfall (where any part of that amount has already been included in deductible expenses pursuant to the provisions of paragraph (2) of that Article or this paragraph, the amount obtained by deducting that amount) as a reserve for special depreciation, the amount so set aside is included in deductible expenses in calculating the amount of income for that business year.
machine translation, not official
**第九項** 法人が前二項の規定の適用を受ける事業年度において、特別償却準備金として積み立てた金額が旧租税特別措置法第四十五条の二第三項、第四十六条、第四十六条の二第一項又は第四十六条の三から第四十八条までの規定に係るものであるときは、当該積み立てた金額のうちこれらの規定に規定する特別償却限度額に達するまでの金額は、まず第七項の規定による積立てがあったものとみなす。
suppl-4131-7/art-20/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-9
Where, in the business year in which a corporation applies the provisions of the preceding two paragraphs, the amount set aside as a reserve for special depreciation pertains to the provisions of Article 45-2, paragraph (3), Article 46, Article 46-2, paragraph (1) or Articles 46-3 through 48 of the Former Act on Special Measures Concerning Taxation, the portion of the amount so set aside up to the special depreciation limit prescribed in those provisions is deemed to have been set aside first under the provisions of paragraph (7).
machine translation, not official
**第十項** 第七項及び第八項の規定は、これらの規定に規定する法人が適格分社型分割等の日以後二月以内にこれらの規定の特別償却準備金の金額その他の財務省令で定める事項を記載した書類を納税地の所轄税務署長に提出した場合に限り、適用する。
suppl-4131-7/art-20/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-10
The provisions of paragraphs (7) and (8) apply only if the corporation prescribed in those provisions submits a document stating the amount of the reserve for special depreciation under those provisions and other matters specified by Order of the Ministry of Finance to the district director having jurisdiction over its place for tax payment within two months after the date of the qualified company split by spin-off, etc.
machine translation, not official
**第十一項** 旧租税特別措置法第五十二条の三第一項若しくは第二項又は第二項の特別償却準備金を積み立てている法人が平成十三年四月一日以後の適格合併により合併法人に減価償却資産を移転した場合には、その適格合併直前における特別償却準備金の金額は、当該合併法人に引き継ぐものとする。この場合において、その合併法人が引継ぎを受けた特別償却準備金の金額は、当該合併法人がその適格合併の日において有する特別償却準備金の金額とみなす。
suppl-4131-7/art-20/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-11
Where a corporation that has set aside a reserve for special depreciation under Article 52-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation or paragraph (2) transfers depreciable assets to a merging corporation through a qualified merger carried out on or after April 1, 2001, the amount of the reserve for special depreciation immediately before that qualified merger is to be taken over by that merging corporation. In this case, the amount of the reserve for special depreciation taken over by that merging corporation is deemed to be the amount of the reserve for special depreciation held by that merging corporation as of the date of that qualified merger.
machine translation, not official
**第十二項** 前項に規定する合併法人のその適格合併の日を含む事業年度に係る第三項の規定の適用については、同項に規定する前事業年度から繰り越された特別償却準備金の金額は、前項の規定により当該合併法人が有するものとみなされた特別償却準備金の金額を含むものとする。この場合において、当該合併法人が合併後存続する法人であるときは、その有するものとみなされた特別償却準備金の金額については、第三項中「当該各事業年度の月数」とあるのは、「当該適格合併の日から同日を含む事業年度終了の日までの期間の月数」とする。
suppl-4131-7/art-20/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-12
With regard to the application of the provisions of paragraph (3) for the business year of the merging corporation prescribed in the preceding paragraph that includes the date of that qualified merger, the amount of the reserve for special depreciation carried forward from the preceding business year prescribed in that paragraph is to include the amount of the reserve for special depreciation deemed to be held by that merging corporation pursuant to the provisions of the preceding paragraph. In this case, where that merging corporation is the corporation surviving the merger, with regard to the amount of the reserve for special depreciation deemed to be held by it, the phrase "the number of months in each of those business years" in paragraph (3) is deemed to be replaced with "the number of months in the period from the date of that qualified merger to the end of the business year that includes that date".
machine translation, not official
**第十三項** 旧租税特別措置法第五十二条の三第一項若しくは第二項又は第二項、第七項若しくは第八項の特別償却準備金を積み立てている法人が適格分割により分割承継法人に旧特別償却対象資産を移転した場合として政令で定める場合（当該適格分割により減価償却資産の全部を移転した場合を含む。）には、その適格分割直前における特別償却準備金の金額のうちその移転することとなった旧特別償却対象資産に係るものとして政令で定めるところにより計算した金額（当該適格分割により減価償却資産の全部を移転した場合には、その適格分割直前における特別償却準備金の金額）は、当該分割承継法人に引き継ぐものとする。この場合において、その分割承継法人が引継ぎを受けた特別償却準備金の金額は、当該分割承継法人がその適格分割の日において有する特別償却準備金の金額とみなす。
suppl-4131-7/art-20/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-13
Where a corporation that has set aside a reserve for special depreciation under Article 52-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation or paragraph (2), (7) or (8) falls under a case specified by Cabinet Order as a case where it has transferred an asset subject to the former special depreciation to a successor corporation in a company split through a qualified company split (including the case where it has transferred all of its depreciable assets through that qualified company split), the amount calculated pursuant to the provisions of Cabinet Order as pertaining to the asset subject to the former special depreciation so transferred, out of the amount of the reserve for special depreciation immediately before that qualified company split (where it has transferred all of its depreciable assets through that qualified company split, the amount of the reserve for special depreciation immediately before that qualified company split), is to be taken over by that successor corporation in a company split. In this case, the amount of the reserve for special depreciation taken over by that successor corporation in a company split is deemed to be the amount of the reserve for special depreciation held by that successor corporation in a company split as of the date of that qualified company split.
machine translation, not official
**第十四項** 前項の場合において、同項の適格分割が分社型分割（新租税特別措置法第二条第二項第十三号に規定する分社型分割をいう。）であるときの前項の特別償却準備金を積み立てている法人の当該適格分割の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格分割の日の前日を当該事業年度終了の日とみなして、第三項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該事業年度開始の日から当該適格分割の日の前日までの期間の月数」とする。
suppl-4131-7/art-20/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-14
In the case referred to in the preceding paragraph, where the qualified company split referred to in that paragraph is a company split by spin-off (meaning a company split by spin-off prescribed in Article 2, paragraph (2), item (xiii) of the New Act on Special Measures Concerning Taxation), with regard to the business year of the corporation that has set aside the reserve for special depreciation referred to in the preceding paragraph that includes the date of that qualified company split (excluding that business year where that date is the first day of the business year of that corporation), the provisions of paragraph (3) apply by deeming the day before the date of that qualified company split to be the end of that business year. In this case, the phrase "the number of months in each of those business years" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of that business year to the day before the date of that qualified company split".
machine translation, not official
**第十五項** 第十三項に規定する分割承継法人のその適格分割の日を含む事業年度に係る第三項の規定の適用については、同項に規定する前事業年度から繰り越された特別償却準備金の金額は、第十三項の規定により当該分割承継法人が有するものとみなされた特別償却準備金の金額を含むものとする。この場合において、当該分割承継法人が当該適格分割により設立された法人でないときは、当該分割承継法人の有するものとみなされた特別償却準備金の金額については、第三項中「当該各事業年度の月数」とあるのは、「当該適格分割の日から同日を含む事業年度終了の日までの期間の月数」とする。
suppl-4131-7/art-20/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-15
With regard to the application of the provisions of paragraph (3) for the business year of the successor corporation in a company split prescribed in paragraph (13) that includes the date of that qualified company split, the amount of the reserve for special depreciation carried forward from the preceding business year prescribed in paragraph (3) is to include the amount of the reserve for special depreciation deemed to be held by that successor corporation in a company split pursuant to the provisions of paragraph (13). In this case, where that successor corporation in a company split is not a corporation incorporated through that qualified company split, with regard to the amount of the reserve for special depreciation deemed to be held by that successor corporation in a company split, the phrase "the number of months in each of those business years" in paragraph (3) is deemed to be replaced with "the number of months in the period from the date of that qualified company split to the end of the business year that includes that date".
machine translation, not official
**第十六項** 旧租税特別措置法第五十二条の三第一項若しくは第二項又は第二項、第七項若しくは第八項の特別償却準備金を積み立てている法人が平成十三年四月一日以後の適格現物出資により被現物出資法人（新租税特別措置法第二条第二項第八号に規定する被現物出資法人をいう。以下この項において同じ。）に旧特別償却対象資産を移転した場合として政令で定める場合（当該適格現物出資により減価償却資産の全部を移転した場合を含む。）には、その適格現物出資直前における特別償却準備金の金額のうちその移転することとなった旧特別償却対象資産に係るものとして政令で定めるところにより計算した金額（当該適格現物出資により減価償却資産の全部を移転した場合には、その適格現物出資直前における特別償却準備金の金額）は、当該被現物出資法人に引き継ぐものとする。この場合において、その被現物出資法人が引継ぎを受けた特別償却準備金の金額は、当該被現物出資法人がその適格現物出資の日において有する特別償却準備金の金額とみなす。
suppl-4131-7/art-20/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-16
Where a corporation that has set aside a reserve for special depreciation under Article 52-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation or paragraph (2), (7) or (8) falls under a case specified by Cabinet Order as a case where it has transferred an asset subject to the former special depreciation to a corporation receiving a capital contribution in kind (meaning a corporation receiving a capital contribution in kind prescribed in Article 2, paragraph (2), item (viii) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) through a qualified capital contribution in kind carried out on or after April 1, 2001 (including the case where it has transferred all of its depreciable assets through that qualified capital contribution in kind), the amount calculated pursuant to the provisions of Cabinet Order as pertaining to the asset subject to the former special depreciation so transferred, out of the amount of the reserve for special depreciation immediately before that qualified capital contribution in kind (where it has transferred all of its depreciable assets through that qualified capital contribution in kind, the amount of the reserve for special depreciation immediately before that qualified capital contribution in kind), is to be taken over by that corporation receiving a capital contribution in kind. In this case, the amount of the reserve for special depreciation taken over by that corporation receiving a capital contribution in kind is deemed to be the amount of the reserve for special depreciation held by that corporation receiving a capital contribution in kind as of the date of that qualified capital contribution in kind.
machine translation, not official
**第十七項** 前項の場合において、同項の特別償却準備金を積み立てている法人の当該適格現物出資の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格現物出資の日の前日を当該事業年度終了の日とみなして、第三項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該事業年度開始の日から当該適格現物出資の日の前日までの期間の月数」とする。
suppl-4131-7/art-20/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-17
In the case referred to in the preceding paragraph, with regard to the business year of the corporation that has set aside the reserve for special depreciation referred to in that paragraph that includes the date of that qualified capital contribution in kind (excluding that business year where that date is the first day of the business year of that corporation), the provisions of paragraph (3) apply by deeming the day before the date of that qualified capital contribution in kind to be the end of that business year. In this case, the phrase "the number of months in each of those business years" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of that business year to the day before the date of that qualified capital contribution in kind".
machine translation, not official
**第十八項** 第十六項に規定する被現物出資法人のその適格現物出資の日を含む事業年度に係る第三項の規定の適用については、同項に規定する前事業年度から繰り越された特別償却準備金の金額は、第十六項の規定により当該被現物出資法人が有するものとみなされた特別償却準備金の金額を含むものとする。この場合において、当該被現物出資法人が当該適格現物出資により設立された法人でないときは、当該被現物出資法人の有するものとみなされた特別償却準備金の金額については、第三項中「当該各事業年度の月数」とあるのは、「当該適格現物出資の日から同日を含む事業年度終了の日までの期間の月数」とする。
suppl-4131-7/art-20/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-18
With regard to the application of the provisions of paragraph (3) for the business year of the corporation receiving a capital contribution in kind prescribed in paragraph (16) that includes the date of that qualified capital contribution in kind, the amount of the reserve for special depreciation carried forward from the preceding business year prescribed in paragraph (3) is to include the amount of the reserve for special depreciation deemed to be held by that corporation receiving a capital contribution in kind pursuant to the provisions of paragraph (16). In this case, where that corporation receiving a capital contribution in kind is not a corporation incorporated through that qualified capital contribution in kind, with regard to the amount of the reserve for special depreciation deemed to be held by that corporation receiving a capital contribution in kind, the phrase "the number of months in each of those business years" in paragraph (3) is deemed to be replaced with "the number of months in the period from the date of that qualified capital contribution in kind to the end of the business year that includes that date".
machine translation, not official
**第十九項** 旧租税特別措置法第五十二条の三第一項若しくは第二項又は第二項、第七項若しくは第八項の特別償却準備金を積み立てている法人が平成十三年四月一日以後の適格事後設立により被事後設立法人（新租税特別措置法第二条第二項第十号に規定する被事後設立法人をいう。以下この項において同じ。）に旧特別償却対象資産を移転した場合として政令で定める場合（当該適格事後設立により減価償却資産の全部を移転した場合を含む。）には、その適格事後設立直前における特別償却準備金の金額のうちその移転することとなった旧特別償却対象資産に係るものとして政令で定めるところにより計算した金額（当該適格事後設立により減価償却資産の全部を移転した場合には、その適格事後設立直前における特別償却準備金の金額）は、当該被事後設立法人に引き継ぐものとする。この場合において、その被事後設立法人が引継ぎを受けた特別償却準備金の金額は、当該被事後設立法人がその適格事後設立の日において有する特別償却準備金の金額とみなす。
suppl-4131-7/art-20/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-19
Where a corporation that has set aside a reserve for special depreciation under Article 52-3, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation or paragraph (2), (7) or (8) falls under a case specified by Cabinet Order as a case where it has transferred an asset subject to the former special depreciation to a transferee corporation in a post-formation acquisition (meaning a transferee corporation in a post-formation acquisition prescribed in Article 2, paragraph (2), item (x) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) through a qualified post-formation acquisition of assets carried out on or after April 1, 2001 (including the case where it has transferred all of its depreciable assets through that qualified post-formation acquisition of assets), the amount calculated pursuant to the provisions of Cabinet Order as pertaining to the asset subject to the former special depreciation so transferred, out of the amount of the reserve for special depreciation immediately before that qualified post-formation acquisition of assets (where it has transferred all of its depreciable assets through that qualified post-formation acquisition of assets, the amount of the reserve for special depreciation immediately before that qualified post-formation acquisition of assets), is to be taken over by that transferee corporation in a post-formation acquisition. In this case, the amount of the reserve for special depreciation taken over by that transferee corporation in a post-formation acquisition is deemed to be the amount of the reserve for special depreciation held by that transferee corporation in a post-formation acquisition as of the date of that qualified post-formation acquisition of assets.
machine translation, not official
**第二十項** 前項の場合において、同項の特別償却準備金を積み立てている法人の当該適格事後設立の日を含む事業年度（同日が当該法人の事業年度開始の日である場合の当該事業年度を除く。）については、当該適格事後設立の日の前日を当該事業年度終了の日とみなして、第三項の規定を適用する。この場合において、同項中「当該各事業年度の月数」とあるのは、「当該事業年度開始の日から当該適格事後設立の日の前日までの期間の月数」とする。
suppl-4131-7/art-20/par-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-20
In the case referred to in the preceding paragraph, with regard to the business year of the corporation that has set aside the reserve for special depreciation referred to in that paragraph that includes the date of that qualified post-formation acquisition of assets (excluding that business year where that date is the first day of the business year of that corporation), the provisions of paragraph (3) apply by deeming the day before the date of that qualified post-formation acquisition of assets to be the end of that business year. In this case, the phrase "the number of months in each of those business years" in that paragraph is deemed to be replaced with "the number of months in the period from the first day of that business year to the day before the date of that qualified post-formation acquisition of assets".
machine translation, not official
**第二十一項** 第十九項に規定する被事後設立法人のその適格事後設立の日を含む事業年度に係る第三項の規定の適用については、同項に規定する前事業年度から繰り越された特別償却準備金の金額は、第十九項の規定により当該被事後設立法人が有するものとみなされた特別償却準備金の金額を含むものとする。この場合において、当該被事後設立法人の有するものとみなされた特別償却準備金の金額については、第三項中「当該各事業年度の月数」とあるのは、「当該適格事後設立の日から同日を含む事業年度終了の日までの期間の月数」とする。
suppl-4131-7/art-20/par-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-21
With regard to the application of the provisions of paragraph (3) for the business year of the transferee corporation in a post-formation acquisition prescribed in paragraph (19) that includes the date of that qualified post-formation acquisition of assets, the amount of the reserve for special depreciation carried forward from the preceding business year prescribed in paragraph (3) is to include the amount of the reserve for special depreciation deemed to be held by that transferee corporation in a post-formation acquisition pursuant to the provisions of paragraph (19). In this case, with regard to the amount of the reserve for special depreciation deemed to be held by that transferee corporation in a post-formation acquisition, the phrase "the number of months in each of those business years" in paragraph (3) is deemed to be replaced with "the number of months in the period from the date of that qualified post-formation acquisition of assets to the end of the business year that includes that date".
machine translation, not official
**第二十二項** 第五項、第六項及び第十項に定めるもののほか、第二項から第四項まで、第七項から第九項まで及び第十一項から前項までの規定の適用に関し必要な事項は、政令で定める。
suppl-4131-7/art-20/par-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-22
Beyond what is provided for in paragraphs (5), (6) and (10), necessary matters concerning the application of the provisions of paragraphs (2) through (4), paragraphs (7) through (9) and paragraph (11) through the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第二十一条（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-4131-7/art-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21
**第一項** 新租税特別措置法第五十五条から第五十六条の二まで、第五十六条の四、第五十七条の三から第五十七条の九まで、第五十八条の二及び第六十一条の二の規定は、平成十三年四月一日以後に合併、分割、現物出資又は事後設立（法人税法第二条第十二号の六に規定する事後設立をいう。以下同じ。）が行われる場合について適用し、同日前に合併、現物出資又は事後設立が行われた場合については、なお従前の例による。
suppl-4131-7/art-21/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-1
The provisions of Articles 55 through 56-2, Article 56-4, Articles 57-3 through 57-9, Article 58-2 and Article 61-2 of the New Act on Special Measures Concerning Taxation apply to the case where a merger, company split, capital contribution in kind or post-formation acquisition of assets (meaning a post-formation acquisition of assets prescribed in Article 2, item (xii)-6 of the Corporation Tax Act; the same applies hereinafter) is carried out on or after April 1, 2001, and the provisions then in force continue to govern the case where a merger, capital contribution in kind or post-formation acquisition of assets was carried out before that date.
machine translation, not official
**第二項** 旧租税特別措置法第五十六条の三第一項に規定する法人が、平成十三年四月一日から同日以後最初に開始する事業年度開始の日までの間に合併（当該法人が被合併法人（新租税特別措置法第二条第二項第三号に規定する被合併法人をいう。以下この条において同じ。）となるものに限る。）を行った場合において、その合併の日の前日を含む事業年度の旧租税特別措置法第五十六条の三の規定の適用については、同条第一項中「解散（合併による解散を除く。）の日を含む事業年度及び清算中の各事業年度を除く」とあるのは「当該法人が被合併法人となる適格合併を行う場合における当該適格合併（法人税法第二条第十二号の八に規定する適格合併をいう。以下この条において同じ。）の日の前日を含む事業年度に限る」と、同項第一号中「交換」とあるのは「交換、法人税法第二条第十二号の十に規定する分社型分割（同条第十二号の十三に規定する適格分社型分割を除く。）」と、同条第四項中「が合併法人」とあるのは「が適格合併又は合併（平成十三年四月一日前に行われた合併に限る。）に係る合併法人」と、「その合併」とあるのは「その適格合併又は合併」と、同条第五項中「事業年度」とあるのは「事業年度（第二号に掲げる場合であつて、合併（適格合併を除く。）により解散した場合には、その合併の日の前日を含む事業年度）」と、同項第二号中「解散した場合 当該」とあるのは「解散した場合（適格合併により解散した場合を除く。） その」と、「金額（合併により解散した場合において合併法人に引き継がれたものを除く。）」とあるのは「金額」と、同条第八項中「第五十五条第九項、第十項及び第十一項前段」とあるのは「第五十五条第十項、第十一項及び第十二項前段」と、「合併した」とあるのは「被合併法人となる適格合併が行われた」と、「同条第十項」とあるのは「同条第十一項」と、「第五十六条の三第一項」とあるのは「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第五十六条の三第一項」と、「同条第十一項前段」とあるのは「同条第十二項前段」とする。
suppl-4131-7/art-21/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-2
In the case where a corporation prescribed in Article 56-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation has carried out a merger (limited to one in which that corporation becomes the merged corporation (meaning a merged corporation prescribed in Article 2, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article)) during the period from April 1, 2001 to the first day of the first business year beginning on or after that date, with regard to the application of the provisions of Article 56-3 of the Former Act on Special Measures Concerning Taxation for the business year that includes the day before the date of that merger, the phrase "excluding the business year that includes the date of dissolution (excluding dissolution due to a merger) and each business year during liquidation" in paragraph (1) of that Article is deemed to be replaced with "limited to the business year that includes the day before the date of the relevant qualified merger (meaning a qualified merger prescribed in Article 2, item (xii)-8 of the Corporation Tax Act; the same applies hereinafter in this Article) in the case where that corporation carries out a qualified merger in which it becomes the merged corporation", the phrase "exchange" in item (i) of that paragraph is deemed to be replaced with "exchange, a company split by spin-off prescribed in Article 2, item (xii)-10 of the Corporation Tax Act (excluding a qualified company split by spin-off prescribed in item (xii)-13 of that Article)", the phrase "is a merging corporation" in paragraph (4) of that Article is deemed to be replaced with "is a merging corporation in a qualified merger or a merger (limited to a merger carried out before April 1, 2001)", the phrase "that merger" is deemed to be replaced with "that qualified merger or merger", the phrase "business year" in paragraph (5) of that Article is deemed to be replaced with "business year (in the case referred to in item (ii), where the corporation has dissolved due to a merger (excluding a qualified merger), the business year that includes the day before the date of that merger)", the phrase "has dissolved: the" in item (ii) of that paragraph is deemed to be replaced with "has dissolved (excluding the case where it has dissolved due to a qualified merger): that", the phrase "amount (excluding the amount succeeded to by the merging corporation in the case of dissolution due to a merger)" is deemed to be replaced with "amount", the phrase "Article 55, paragraphs (9) and (10) and the first sentence of paragraph (11)" in paragraph (8) of that Article is deemed to be replaced with "Article 55, paragraphs (10) and (11) and the first sentence of paragraph (12)", the phrase "merged" is deemed to be replaced with "became the merged corporation in a qualified merger that was carried out", the phrase "paragraph (10) of that Article" is deemed to be replaced with "paragraph (11) of that Article", the phrase "Article 56-3, paragraph (1)" is deemed to be replaced with "Article 56-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)", and the phrase "the first sentence of paragraph (11) of that Article" is deemed to be replaced with "the first sentence of paragraph (12) of that Article".
machine translation, not official
**第三項** 前項に規定する合併の日が当該合併に係る合併法人の平成十三年四月一日以後最初に開始する事業年度開始の日以後である場合における同項の規定の適用については、同項中「「第五十六条の三第一項」」とあるのは「「第五十六条の三第一項の」」と、「第五十六条の三第一項」と、」とあるのは「第五十六条の三第一項の」と、」と、「とする」とあるのは「と、「第五十六条の三第一項、第三項」とあるのは「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第二十一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同法第一条の規定による改正前の租税特別措置法第五十六条の三第三項」とする」とする。
suppl-4131-7/art-21/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-3
With regard to the application of the provisions of the preceding paragraph in the case where the date of the merger prescribed in that paragraph is on or after the first day of the first business year beginning on or after April 1, 2001 of the merging corporation in that merger, the phrase "the phrase 'Article 56-3, paragraph (1)' is deemed to be replaced with 'Article 56-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)', and the phrase 'the first sentence of paragraph (11) of that Article' is deemed to be replaced with 'the first sentence of paragraph (12) of that Article'" in that paragraph is deemed to be replaced with "the phrase 'Article 56-3, paragraph (1)' is deemed to be replaced with 'Article 56-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)', the phrase 'the first sentence of paragraph (11) of that Article' is deemed to be replaced with 'the first sentence of paragraph (12) of that Article', and the phrase 'Article 56-3, paragraphs (1) and (3)' is deemed to be replaced with 'Article 56-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), which remains in force pursuant to the provisions of Article 21, paragraph (4) of the Supplementary Provisions of that Act'".
machine translation, not official
**第四項** 旧租税特別措置法第五十六条の三第一項に規定する法人が平成十三年四月一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同項第二号に規定する計画造林準備金の金額を有する場合においては、同条第二項から第六項まで及び第八項の規定は、なおその効力を有する。この場合において、同条第四項中「が合併法人」とあるのは「が適格合併（法人税法第二条第十二号の八に規定する適格合併をいう。以下この条において同じ。）又は合併（平成十三年四月一日前に行われたものに限る。）に係る合併法人」と、「その合併」とあるのは「その適格合併又は合併」と、同条第五項中「事業年度」とあるのは「事業年度（第二号に掲げる場合であつて、合併（適格合併を除く。）により解散した場合には、その合併の日の前日を含む事業年度）」と、同項第二号中「解散した場合 当該」とあるのは「解散した場合（適格合併により解散した場合を除く。） その」と、「金額（合併により解散した場合において合併法人に引き継がれたものを除く。）」とあるのは「金額」と、同条第八項中「第五十五条第九項、第十項及び第十一項前段」とあるのは「第五十五条第十項、第十一項及び第十二項前段」と、「合併した」とあるのは「被合併法人となる適格合併が行われた」と、「同条第十項」とあるのは「同条第十一項」と、「第五十六条の三第一項の」とあるのは「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第五十六条の三第一項の」と、「同条第十一項前段」とあるのは「同条第十二項前段」と、「第五十六条の三第一項、第三項」とあるのは「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第二十一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同法第一条の規定による改正前の租税特別措置法第五十六条の三第三項」とする。
suppl-4131-7/art-21/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-4
In the case where a corporation prescribed in Article 56-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation has an amount of reserve for planned afforestation prescribed in item (ii) of that paragraph at the end of the business year immediately preceding the first business year beginning on or after April 1, 2001, the provisions of paragraphs (2) through (6) and paragraph (8) of that Article remain in force. In this case, the phrase "is a merging corporation" in paragraph (4) of that Article is deemed to be replaced with "is a merging corporation in a qualified merger (meaning a qualified merger prescribed in Article 2, item (xii)-8 of the Corporation Tax Act; the same applies hereinafter in this Article) or a merger (limited to one carried out before April 1, 2001)", the phrase "that merger" is deemed to be replaced with "that qualified merger or merger", the phrase "business year" in paragraph (5) of that Article is deemed to be replaced with "business year (in the case referred to in item (ii), where the corporation has dissolved due to a merger (excluding a qualified merger), the business year that includes the day before the date of that merger)", the phrase "has dissolved: the" in item (ii) of that paragraph is deemed to be replaced with "has dissolved (excluding the case where it has dissolved due to a qualified merger): that", the phrase "amount (excluding the amount succeeded to by the merging corporation in the case of dissolution due to a merger)" is deemed to be replaced with "amount", the phrase "Article 55, paragraphs (9) and (10) and the first sentence of paragraph (11)" in paragraph (8) of that Article is deemed to be replaced with "Article 55, paragraphs (10) and (11) and the first sentence of paragraph (12)", the phrase "merged" is deemed to be replaced with "became the merged corporation in a qualified merger that was carried out", the phrase "paragraph (10) of that Article" is deemed to be replaced with "paragraph (11) of that Article", the phrase "Article 56-3, paragraph (1)" is deemed to be replaced with "Article 56-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)", the phrase "the first sentence of paragraph (11) of that Article" is deemed to be replaced with "the first sentence of paragraph (12) of that Article", and the phrase "Article 56-3, paragraphs (1) and (3)" is deemed to be replaced with "Article 56-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), which remains in force pursuant to the provisions of Article 21, paragraph (4) of the Supplementary Provisions of that Act".
machine translation, not official
**第五項** 前項の法人が被合併法人となる合併をした場合において、当該合併の日を含む合併法人の事業年度開始の日が平成十三年四月一日前のときにおける同項の規定の適用については、同項中「「第五十六条の三第一項の」」とあるのは「「第五十六条の三第一項」」と、「第五十六条の三第一項の」と、」とあるのは「第五十六条の三第一項」と、」と、「と、「第五十六条の三第一項、第三項」とあるのは「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第二十一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同法第一条の規定による改正前の租税特別措置法第五十六条の三第三項」とする」とあるのは「とする」とする。
suppl-4131-7/art-21/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-5
With regard to the application of the provisions of the preceding paragraph in the case where the corporation referred to in that paragraph has carried out a merger in which it becomes the merged corporation, and the first day of the business year of the merging corporation that includes the date of that merger is before April 1, 2001, the phrase "the phrase 'Article 56-3, paragraph (1)' is deemed to be replaced with 'Article 56-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)', the phrase 'the first sentence of paragraph (11) of that Article' is deemed to be replaced with 'the first sentence of paragraph (12) of that Article', and the phrase 'Article 56-3, paragraphs (1) and (3)' is deemed to be replaced with 'Article 56-3, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001), which remains in force pursuant to the provisions of Article 21, paragraph (4) of the Supplementary Provisions of that Act'" in that paragraph is deemed to be replaced with "the phrase 'Article 56-3, paragraph (1)' is deemed to be replaced with 'Article 56-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)', and the phrase 'the first sentence of paragraph (11) of that Article' is deemed to be replaced with 'the first sentence of paragraph (12) of that Article'".
machine translation, not official
**第六項** 旧租税特別措置法第五十七条第一項の表の第一号（同号イに係る部分に限る。）又は第二号に掲げる法人が、平成十三年四月一日から同日以後最初に開始する事業年度開始の日までの間に合併（当該法人が被合併法人となるものに限る。）を行った場合において、その合併の日の前日を含む事業年度の同条の規定の適用については、同項中「解散（合併による解散を除く。）」とあるのは「解散」と、「の各事業年度」とあるのは「の各事業年度並びに合併（法人税法第二条第十二号の八に規定する適格合併を除く。）の日の前日を含む事業年度」と、同条第三項中「掲げる場合」とあるのは「掲げる場合（当該法人を合併法人とする適格合併（法人税法第二条第十二号の八に規定する適格合併をいう。以下この条において同じ。）が行われた場合を除く。）」と、「含む事業年度」とあるのは「含む事業年度（第二号に掲げる場合であつて、合併（適格合併を除く。）により解散した場合には、その合併の日の前日を含む事業年度）」と、同項第二号中「解散した場合 当該」とあるのは「解散した場合（適格合併により解散した場合を除く。） その」と、「金額（合併により解散した場合において合併法人に引き継がれたものを除く。）」とあるのは「金額」と、同条第七項中「第五十五条第九項から第十一項まで」とあるのは「第五十五条第十項から第十二項まで」と、「合併した」とあるのは「被合併法人となる適格合併が行われた」と、「同条第十一項」とあるのは「同条第十二項」と、「「第五十七条第二項」」とあるのは「「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第五十七条第二項」」とする。
suppl-4131-7/art-21/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-6
In the case where a corporation listed in item (i) (limited to the part pertaining to (a) of that item) or item (ii) of the table in Article 57, paragraph (1) of the Former Act on Special Measures Concerning Taxation has carried out a merger (limited to one in which that corporation becomes the merged corporation) during the period from April 1, 2001 to the first day of the first business year beginning on or after that date, with regard to the application of the provisions of that Article for the business year that includes the day before the date of that merger, the phrase "dissolution (excluding dissolution due to a merger)" in paragraph (1) of that Article is deemed to be replaced with "dissolution", the phrase "each business year during liquidation" is deemed to be replaced with "each business year during liquidation and the business year that includes the day before the date of a merger (excluding a qualified merger prescribed in Article 2, item (xii)-8 of the Corporation Tax Act)", the phrase "cases listed" in paragraph (3) of that Article is deemed to be replaced with "cases listed (excluding the case where a qualified merger (meaning a qualified merger prescribed in Article 2, item (xii)-8 of the Corporation Tax Act; the same applies hereinafter in this Article) in which that corporation is the merging corporation has been carried out)", the phrase "business year that includes" is deemed to be replaced with "business year (in the case referred to in item (ii), where the corporation has dissolved due to a merger (excluding a qualified merger), the business year that includes the day before the date of that merger) that includes", the phrase "has dissolved: the" in item (ii) of that paragraph is deemed to be replaced with "has dissolved (excluding the case where it has dissolved due to a qualified merger): that", the phrase "amount (excluding the amount succeeded to by the merging corporation in the case of dissolution due to a merger)" is deemed to be replaced with "amount", the phrase "Article 55, paragraphs (9) through (11)" in paragraph (7) of that Article is deemed to be replaced with "Article 55, paragraphs (10) through (12)", the phrase "merged" is deemed to be replaced with "became the merged corporation in a qualified merger that was carried out", the phrase "paragraph (11) of that Article" is deemed to be replaced with "paragraph (12) of that Article", and the phrase "'Article 57, paragraph (2)'" is deemed to be replaced with "'Article 57, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)'".
machine translation, not official
**第七項** 前項に規定する合併の日が当該合併に係る合併法人の平成十三年四月一日以後最初に開始する事業年度開始の日以後である場合における同項の規定の適用については、同項中「と、「「第五十七条第二項」」とあるのは「「租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正前の租税特別措置法第五十七条第二項」」とする」とあるのは、「とする」とする。
suppl-4131-7/art-21/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-7
With regard to the application of the provisions of the preceding paragraph in the case where the date of the merger prescribed in that paragraph is on or after the first day of the first business year beginning on or after April 1, 2001 of the merging corporation in that merger, the phrase "the phrase 'paragraph (11) of that Article' is deemed to be replaced with 'paragraph (12) of that Article', and the phrase '"Article 57, paragraph (2)"' is deemed to be replaced with '"Article 57, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001)"'" in that paragraph is deemed to be replaced with "and the phrase 'paragraph (11) of that Article' is deemed to be replaced with 'paragraph (12) of that Article'".
machine translation, not official
### 第二十二条（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer, etc. of Assets of Corporations
caption: machine translation, not official
suppl-4131-7/art-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22
**第一項** 新租税特別措置法第六十四条から第六十五条の四まで及び第六十五条の七から第六十六条までの規定は、次項から第八項までに定めるもののほか、平成十三年四月一日以後に合併、分割、現物出資又は事後設立が行われる場合について適用し、同日前に合併、現物出資又は事後設立が行われた場合については、なお従前の例による。
suppl-4131-7/art-22/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-1
Beyond what is provided for in the following paragraph through paragraph (8), the provisions of Articles 64 through 65-4 and Articles 65-7 through 66 of the New Act on Special Measures Concerning Taxation apply to the case where a merger, company split, capital contribution in kind or post-formation acquisition of assets is carried out on or after April 1, 2001, and the provisions then in force continue to govern the case where a merger, capital contribution in kind or post-formation acquisition of assets was carried out before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十四条第二項第二号の規定は、施行日以後にされる同号の処分に伴い法人が取得する補償金について適用する。
suppl-4131-7/art-22/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-2
The provisions of Article 64, paragraph (2), item (ii) of the New Act on Special Measures Concerning Taxation apply to compensation that a corporation acquires in connection with a disposition referred to in that item that is made on or after the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十五条第一項の規定は、法人が平成十三年一月一日以後に同項に規定する換地処分等により取得する資産について適用する。
suppl-4131-7/art-22/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-3
The provisions of Article 65, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to assets that a corporation acquires on or after January 1, 2001 through a replotting disposition, etc. prescribed in that paragraph.
machine translation, not official
**第四項** 新租税特別措置法第六十五条の三第一項第四号の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4131-7/art-22/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-4
The provisions of Article 65-3, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十五条の四第一項第二十一号の規定は、法人が平成十三年一月一日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4131-7/art-22/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-5
The provisions of Article 65-4, paragraph (1), item (xxi) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after January 1, 2001.
machine translation, not official
**第六項** 新租税特別措置法第六十五条の五第一項第四号の規定は、法人が林業経営基盤の強化等の促進のための資金の融通に関する暫定措置法の一部を改正する法律（平成十三年法律第百八号）の施行の日以後に行う同項に規定する土地等の譲渡に係る法人税について適用する。
suppl-4131-7/art-22/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-6
The provisions of Article 65-5, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation apply to corporation tax on a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the date on which the Act Partially Amending the Act on Temporary Measures concerning Financing for the Promotion of the Strengthening, etc. of the Forestry Management Base (Act No. 108 of 2001) comes into effect.
machine translation, not official
**第七項** 新租税特別措置法第六十五条の七から第六十五条の九まで（新租税特別措置法第六十五条の七第一項の表の第四号及び第九号に係る部分に限る。）の規定は、法人が施行日以後に行うこれらの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、法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第四号及び第九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-4131-7/art-22/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-7
The provisions of Articles 65-7 through 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to items (iv) and (ix) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax on a transfer of assets listed in the left-hand column of those items that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of items (iv) and (ix) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
machine translation, not official
**第八項** 法人が施行日前に行った旧租税特別措置法第六十五条の七第一項の表の第十一号及び第二十一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-4131-7/art-22/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-8
The provisions then in force continue to govern corporation tax on a transfer of assets listed in the left-hand column of items (xi) and (xxi) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
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### 第二十三条（内国法人の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Related to Specified Foreign Subsidiaries, etc. of Domestic Corporations
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suppl-4131-7/art-23 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-23
**第一項** 新租税特別措置法第六十六条の八第一項の規定は、同項に規定する特定外国子会社等又は外国関係会社につき平成十三年四月一日以後に生ずる同項各号に掲げる事実について適用し、旧租税特別措置法第六十六条の八第一項に規定する特定外国子会社等又は外国関係会社につき同日前に生じた同項各号に掲げる事実については、なお従前の例による。
suppl-4131-7/art-23/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-23/par-1
The provisions of Article 66-8, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the facts listed in the items of that paragraph that arise on or after April 1, 2001 with respect to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph, and the provisions then in force continue to govern the facts listed in the items of Article 66-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation that arose before that date with respect to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph.
machine translation, not official
### 第二十四条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
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suppl-4131-7/art-24 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-24
**第一項** 旧租税特別措置法第六十六条の十第一項第四号に掲げる製造協同組合等が施行日前に取得又は製作をした同号に定める固定資産については、なお従前の例による。
suppl-4131-7/art-24/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-24/par-1
The provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a manufacturing cooperative, etc. listed in that item acquired or manufactured before the Effective Date.
machine translation, not official
### 第二十五条（特定の基金に対する負担金等の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds
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suppl-4131-7/art-25 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-25
**第一項** 新租税特別措置法第六十六条の十一第一項第五号の規定は、法人が施行日以後に支出する同号に掲げる負担金について適用し、法人が施行日前に支出した旧租税特別措置法第六十六条の十一第一項第五号に掲げる負担金については、なお従前の例による。
suppl-4131-7/art-25/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-25/par-1
The provisions of Article 66-11, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation apply to contributions listed in that item that a corporation pays on or after the Effective Date, and the provisions then in force continue to govern contributions listed in Article 66-11, paragraph (1), item (v) of the Former Act on Special Measures Concerning Taxation that a corporation paid before the Effective Date.
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### 第二十六条（認定特定非営利活動法人に対する寄附金の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Donations to Certified Specified Nonprofit Corporations
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suppl-4131-7/art-26 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-26
**第一項** 新租税特別措置法第六十六条の十一の二第一項の規定は、法人が平成十三年十月一日以後に支出する同項に規定する寄附金について適用する。
suppl-4131-7/art-26/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-26/par-1
The provisions of Article 66-11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to donations prescribed in that paragraph that a corporation makes on or after October 1, 2001.
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### 第二十七条（欠損金の繰越期間の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Carryforward Period for Losses
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suppl-4131-7/art-27 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27
**第一項** 新租税特別措置法第六十六条の十二及び第六十六条の十三の規定は、次項から第六項までに定めるもののほか、平成十三年四月一日以後に合併、分割又は現物出資が行われる場合について適用し、同日前に合併又は現物出資が行われた場合については、なお従前の例による。
suppl-4131-7/art-27/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-1
Beyond what is provided for in the following paragraph through paragraph (6), the provisions of Articles 66-12 and 66-13 of the New Act on Special Measures Concerning Taxation apply to the case where a merger, company split or capital contribution in kind is carried out on or after April 1, 2001, and the provisions then in force continue to govern the case where a merger or capital contribution in kind was carried out before that date.
machine translation, not official
**第二項** 法人が平成十三年四月一日前に行った設備の廃棄に係る旧租税特別措置法第六十六条の十二第一項に規定する設備廃棄による欠損金額については、なお従前の例による。
suppl-4131-7/art-27/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-2
The provisions then in force continue to govern the loss from equipment disposal prescribed in Article 66-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a disposal of equipment that a corporation carried out before April 1, 2001.
machine translation, not official
**第三項** 新租税特別措置法第六十六条の十二第五項の規定により読み替えて適用する法人税法（次項において「読替え後の法人税法」という。）第五十七条第五項の規定は、同項に規定する適格合併等に係る同項に規定する合併法人、分割承継法人又は被現物出資法人となる法人の平成十三年四月一日以後に開始する事業年度において生ずる設備廃棄等による欠損金額（新租税特別措置法第六十六条の十二第一項に規定する設備廃棄等による欠損金額をいう。以下この項において同じ。）及び新租税特別措置法第六十六条の十二第四項の規定により読み替えて適用する法人税法第五十七条第二項の規定により同項に規定する合併法人等の各事業年度において生じた設備廃棄等による欠損金額とみなされたもの（以下この項及び次項において「みなし設備廃棄等欠損金額」という。）がある場合の当該みなし設備廃棄等欠損金額について適用し、法人の同日前に開始した事業年度において生じた旧租税特別措置法第六十六条の十二第二項に規定する設備廃棄等による欠損金額については、なお従前の例による。
suppl-4131-7/art-27/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-3
The provisions of Article 57, paragraph (5) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-12, paragraph (5) of the New Act on Special Measures Concerning Taxation (referred to as the "Corporation Tax Act as Reworded" in the following paragraph) apply, in the case where there are a loss from equipment disposal, etc. (meaning a loss from equipment disposal, etc. prescribed in Article 66-12, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) arising in a business year beginning on or after April 1, 2001 of a corporation that becomes a merging corporation, a successor corporation in a company split or a corporation receiving a capital contribution in kind prescribed in that paragraph in relation to a qualified merger, etc. prescribed in that paragraph, and an amount deemed, pursuant to the provisions of Article 57, paragraph (2) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-12, paragraph (4) of the New Act on Special Measures Concerning Taxation, to be a loss from equipment disposal, etc. that arose in each business year of the merging corporation, etc. prescribed in that paragraph (referred to as a "deemed loss from equipment disposal, etc." in this paragraph and the following paragraph), to that deemed loss from equipment disposal, etc., and the provisions then in force continue to govern a loss from equipment disposal, etc. prescribed in Article 66-12, paragraph (2) of the Former Act on Special Measures Concerning Taxation that arose in a business year of a corporation that began before that date.
machine translation, not official
**第四項** 前項に規定する法人が平成十三年四月一日以後に開始する事業年度において新租税特別措置法第六十六条の十二第四項に規定する適格合併等を行い、かつ、当該法人にみなし設備廃棄等欠損金額がある場合における読替え後の法人税法第五十七条第五項の規定の適用に関し必要な事項は、政令で定める。
suppl-4131-7/art-27/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-4
Necessary matters concerning the application of the provisions of Article 57, paragraph (5) of the Corporation Tax Act as Reworded in the case where the corporation prescribed in the preceding paragraph carries out a qualified merger, etc. prescribed in Article 66-12, paragraph (4) of the New Act on Special Measures Concerning Taxation in a business year beginning on or after April 1, 2001, and that corporation has a deemed loss from equipment disposal, etc., are specified by Cabinet Order.
machine translation, not official
**第五項** 新租税特別措置法第六十六条の十三第七項の規定により読み替えて適用する法人税法（次項において「読替え後の法人税法」という。）第五十七条第五項の規定は、同項に規定する適格合併等に係る同項に規定する合併法人、分割承継法人又は被現物出資法人となる法人の平成十三年四月一日以後に開始する事業年度において生ずる特例欠損金額（新租税特別措置法第六十六条の十三第一項又は第二項に規定する特例欠損金額をいう。以下この項において同じ。）及び新租税特別措置法第六十六条の十三第六項の規定により読み替えて適用する法人税法第五十七条第二項の規定により同項に規定する合併法人等の各事業年度において生じた特例欠損金額とみなされたもの（以下この項及び次項において「みなし特例欠損金額」という。）がある場合の当該みなし特例欠損金額について適用し、法人の同日前に開始した事業年度において生じた旧租税特別措置法第六十六条の十三第一項又は第二項に規定する特例欠損金額については、なお従前の例による。
suppl-4131-7/art-27/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-5
The provisions of Article 57, paragraph (5) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-13, paragraph (7) of the New Act on Special Measures Concerning Taxation (referred to as the "Corporation Tax Act as Reworded" in the following paragraph) apply, in the case where there are a special deficit amount (meaning a special deficit amount prescribed in Article 66-13, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph) arising in a business year beginning on or after April 1, 2001 of a corporation that becomes a merging corporation, a successor corporation in a company split or a corporation receiving a capital contribution in kind prescribed in that paragraph in relation to a qualified merger, etc. prescribed in that paragraph, and an amount deemed, pursuant to the provisions of Article 57, paragraph (2) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-13, paragraph (6) of the New Act on Special Measures Concerning Taxation, to be a special deficit amount that arose in each business year of the merging corporation, etc. prescribed in that paragraph (referred to as a "deemed special loss amount" in this paragraph and the following paragraph), to that deemed special loss amount, and the provisions then in force continue to govern a special deficit amount prescribed in Article 66-13, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation that arose in a business year of a corporation that began before that date.
machine translation, not official
**第六項** 前項に規定する法人が平成十三年四月一日以後に開始する事業年度において新租税特別措置法第六十六条の十三第六項に規定する適格合併等を行い、かつ、当該法人にみなし特例欠損金額がある場合における読替え後の法人税法第五十七条第五項の規定の適用に関し必要な事項は、政令で定める。
suppl-4131-7/art-27/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-6
Necessary matters concerning the application of the provisions of Article 57, paragraph (5) of the Corporation Tax Act as Reworded in the case where the corporation prescribed in the preceding paragraph carries out a qualified merger, etc. prescribed in Article 66-13, paragraph (6) of the New Act on Special Measures Concerning Taxation in a business year beginning on or after April 1, 2001, and that corporation has a deemed special loss amount, are specified by Cabinet Order.
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### 第二十八条（転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Closure or Conversion Subsidies, etc.
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suppl-4131-7/art-28 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-28
**第一項** 新租税特別措置法第六十七条の四の規定は、平成十三年四月一日以後に合併、分割、現物出資又は事後設立が行われる場合について適用し、同日前に合併、現物出資又は事後設立が行われた場合については、なお従前の例による。
suppl-4131-7/art-28/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-28/par-1
The provisions of Article 67-4 of the New Act on Special Measures Concerning Taxation apply to the case where a merger, company split, capital contribution in kind or post-formation acquisition of assets is carried out on or after April 1, 2001, and the provisions then in force continue to govern the case where a merger, capital contribution in kind or post-formation acquisition of assets was carried out before that date.
machine translation, not official
### 第二十九条（特定の農業協同組合連合会等の合併に係る受取配当等の益金不算入等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Exclusion of Dividends Received, etc. from Gross Profit, etc. in Relation to Mergers of Specified Federations of Agricultural Cooperatives, etc.
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suppl-4131-7/art-29 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-29
**第一項** 内国法人が平成十三年四月一日前に行われた旧租税特別措置法第六十七条の七各号に掲げる合併により金銭その他の資産の交付を受けた場合における同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-4131-7/art-29/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-29/par-1
The provisions then in force continue to govern the amount deemed to be the amount of a distribution of surplus prescribed in Article 67-7 of the Former Act on Special Measures Concerning Taxation in the case where a domestic corporation has received a delivery of money or other assets through a merger listed in any of the items of that Article that was carried out before April 1, 2001.
machine translation, not official
### 第三十条（上場会社等の利益をもってする株式の消却の場合のみなし配当の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Deemed Dividends in the Case of Cancellation of Shares Using Profits by Listed Companies, etc.
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suppl-4131-7/art-30 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-30
**第一項** 旧租税特別措置法第六十七条の八第一項に規定する上場会社等が平成十三年四月一日前に利益をもってする株式の消却を行った場合における同項に規定する消却されなかった株式に対応する部分の金額については、なお従前の例による。
suppl-4131-7/art-30/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-30/par-1
The provisions then in force continue to govern the amount of the portion corresponding to the shares not cancelled prescribed in Article 67-8, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where a listed company, etc. prescribed in that paragraph has cancelled shares using profits before April 1, 2001.
machine translation, not official
### 第三十一条（特定信託の特定外国子会社等に係る所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income Related to Specified Foreign Subsidiaries, etc. of Specified Trusts
caption: machine translation, not official
suppl-4131-7/art-31 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-31
**第一項** 新租税特別措置法第六十八条の三の九第一項の規定は、同項に規定する特定外国子会社等又は外国関係会社につき平成十三年四月一日以後に生ずる同項各号に掲げる事実について適用し、旧租税特別措置法第六十八条の三の九第一項に規定する特定外国子会社等又は外国関係会社につき同日前に生じた同項各号に掲げる事実については、なお従前の例による。
suppl-4131-7/art-31/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-31/par-1
The provisions of Article 68-3-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the facts listed in the items of that paragraph that arise on or after April 1, 2001 with respect to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph, and the provisions then in force continue to govern the facts listed in the items of Article 68-3-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that arose before that date with respect to a specified foreign subsidiary, etc. or a foreign affiliated company prescribed in that paragraph.
machine translation, not official
### 第三十二条（相続税及び贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax and Gift Tax
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suppl-4131-7/art-32 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32
**第一項** 新租税特別措置法第六十九条の四の規定は、平成十三年一月一日以後に相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この条において同じ。）により取得した新租税特別措置法第六十九条の四第一項に規定する小規模宅地等に係る相続税について適用し、同日前に相続又は遺贈により取得した旧租税特別措置法第六十九条の四第一項に規定する小規模宅地等に係る相続税については、なお従前の例による。
suppl-4131-7/art-32/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-1
The provisions of Article 69-4 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on small-scale residential land, etc. prescribed in Article 69-4, paragraph (1) of the New Act on Special Measures Concerning Taxation acquired by inheritance or bequest (including a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) on or after January 1, 2001, and the provisions then in force continue to govern inheritance tax on small-scale residential land, etc. prescribed in Article 69-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired by inheritance or bequest before that date.
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**第二項** 新租税特別措置法第七十条第十項の規定は、平成十三年十月一日以後に相続又は遺贈により取得する財産に係る相続税について適用する。
suppl-4131-7/art-32/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-2
The provisions of Article 70, paragraph (10) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property acquired by inheritance or bequest on or after October 1, 2001.
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**第三項** 新租税特別措置法第七十条の三（新租税特別措置法第六十九条第四項の規定により適用する場合を含む。）の規定は、平成十三年一月一日以後に贈与（贈与者の死亡により効力を生ずる贈与を除く。以下この条において同じ。）により取得した新租税特別措置法第七十条の三第一項に規定する住宅取得資金又は同条第五項に規定する住宅増改築資金に係る贈与税について適用する。
suppl-4131-7/art-32/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-3
The provisions of Article 70-3 of the New Act on Special Measures Concerning Taxation (including as applied pursuant to the provisions of Article 69, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to gift tax on funds for housing acquisition prescribed in Article 70-3, paragraph (1) of the New Act on Special Measures Concerning Taxation or funds for housing extension or reconstruction prescribed in paragraph (5) of that Article that are acquired by gift (excluding a gift that takes effect upon the death of the donor; the same applies hereinafter in this Article) on or after January 1, 2001.
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**第四項** 旧租税特別措置法第七十条の三第一項の規定の適用を受けた個人が、当該適用に係る同項に規定する住宅取得資金を贈与により取得した日の属する年の翌年以後四年内に財産を贈与により取得した場合（当該財産を平成十三年一月一日以後に取得した場合に限る。）の贈与税については、同条の規定は、なおその効力を有する。この場合において、同条第二項第一号中「相続税法第二十一条の七の規定」とあるのは、「相続税法第二十一条の七の規定（租税特別措置法等の一部を改正する法律（平成十三年法律第七号）第一条の規定による改正後の租税特別措置法第七十条の二の規定を含む。）」とする。
suppl-4131-7/art-32/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-4
With regard to gift tax in the case where an individual to whom the provisions of Article 70-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation applied has acquired property by gift within four years from the year following the year that includes the day on which the individual acquired by gift the funds for housing acquisition prescribed in that paragraph to which that application pertains (limited to the case where the individual acquired that property on or after January 1, 2001), the provisions of that Article remain in force. In this case, the phrase "the provisions of Article 21-7 of the Inheritance Tax Act" in paragraph (2), item (i) of that Article is deemed to be replaced with "the provisions of Article 21-7 of the Inheritance Tax Act (including the provisions of Article 70-2 of the Act on Special Measures Concerning Taxation as amended by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 7 of 2001))".
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**第五項** 新租税特別措置法第七十条の四の規定は、施行日以後に同条第一項の規定の適用を受ける同項に規定する農地等の全部又は一部につき同条第十五項に規定する地上権等の設定に基づき貸付けを行う場合における当該農地等に係る贈与税について適用する。
suppl-4131-7/art-32/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-5
The provisions of Article 70-4 of the New Act on Special Measures Concerning Taxation apply to gift tax on farmland, etc. in the case where, on or after the Effective Date, all or part of the farmland, etc. prescribed in paragraph (1) of that Article to which the provisions of that paragraph apply is lent based on the creation of a superficies right, etc. prescribed in paragraph (15) of that Article.
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**第六項** 次に掲げる者は、新租税特別措置法第七十条の四第一項に規定する受贈者とみなして、同条第十五項から第十八項まで、第七十条の五第一項及び第七十条の六第二十五項の規定を適用する。この場合において、当該受贈者に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4131-7/art-32/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-6
The provisions of paragraphs (15) through (18) of Article 70-4, Article 70-5, paragraph (1) and Article 70-6, paragraph (25) of the New Act on Special Measures Concerning Taxation apply to the following persons by deeming them to be donees prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation. In this case, necessary matters concerning the application of those provisions in relation to those donees are specified by Cabinet Order.
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**一** 租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4131-7/art-32/par-6/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-6/item-1
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1975), which remains in force pursuant to the provisions of Article 20, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph apply;
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**二** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項の規定によりなお従前の例によることとされる場合における同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4131-7/art-32/par-6/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-6/item-2
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), to whom the provisions of the main clause of that paragraph apply in the case where the provisions then in force continue to govern pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of that Act;
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**三** 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4131-7/art-32/par-6/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-6/item-3
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995), which remains in force pursuant to the provisions of Article 36, paragraph (2) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph apply;
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**四** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4131-7/art-32/par-6/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-6/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-6/item-4
a donee prescribed in Article 70-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), to whom the provisions of the main clause of that paragraph apply;
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**五** 旧租税特別措置法第七十条の四第一項本文の規定の適用を受けている同項に規定する受贈者
suppl-4131-7/art-32/par-6/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-6/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-6/item-5
a donee prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, to whom the provisions of the main clause of that paragraph apply.
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**第七項** 新租税特別措置法第七十条の五第一項の規定は、施行日以後に新租税特別措置法第七十条の四第一項の規定の適用に係る贈与税に係る同項に規定する農地等の贈与者が死亡した場合における当該死亡による相続又は遺贈に係る相続税について適用し、施行日前に旧租税特別措置法第七十条の四第一項の規定の適用に係る贈与税に係る同項に規定する農地等の贈与者が死亡した場合における当該死亡による相続又は遺贈に係る相続税については、なお従前の例による。
suppl-4131-7/art-32/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-7
The provisions of Article 70-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to inheritance tax on an inheritance or bequest arising from the death of a donor of farmland, etc. prescribed in Article 70-4, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to gift tax to which the provisions of that paragraph apply, in the case where that donor dies on or after the Effective Date, and the provisions then in force continue to govern inheritance tax on an inheritance or bequest arising from the death of a donor of farmland, etc. prescribed in Article 70-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to gift tax to which the provisions of that paragraph apply, in the case where that donor died before the Effective Date.
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**第八項** 新租税特別措置法第七十条の六の規定は、施行日以後に同条第一項の規定の適用を受ける同項に規定する特例農地等の全部又は一部につき同条第二十項に規定する地上権等の設定に基づき貸付けを行う場合における当該特例農地等に係る相続税について適用する。
suppl-4131-7/art-32/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-8
The provisions of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on special farmland, etc. in the case where, on or after the Effective Date, all or part of the special farmland, etc. prescribed in paragraph (1) of that Article to which the provisions of that paragraph apply is lent based on the creation of a superficies right, etc. prescribed in paragraph (20) of that Article.
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**第九項** 次に掲げる者は、新租税特別措置法第七十条の六第一項に規定する農業相続人とみなして同条第二十項から第二十四項までの規定を適用する。この場合において、当該農業相続人に係るこれらの規定の適用に関し必要な事項は、政令で定める。
suppl-4131-7/art-32/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-9
The provisions of paragraphs (20) through (24) of Article 70-6 of the New Act on Special Measures Concerning Taxation apply to the following persons by deeming them to be farming heirs prescribed in paragraph (1) of that Article. In this case, necessary matters concerning the application of those provisions in relation to those farming heirs are specified by Cabinet Order.
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**一** 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第五項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4131-7/art-32/par-9/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-9/item-1
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991), which remains in force pursuant to the provisions of Article 19, paragraph (5) of the Supplementary Provisions of that Act, to whom the provisions of the main clause of that paragraph apply;
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**二** 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）第一条の規定による改正前の租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4131-7/art-32/par-9/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-9/item-2
a farming heir prescribed in Article 70-6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000), to whom the provisions of the main clause of that paragraph apply;
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**三** 旧租税特別措置法第七十条の六第一項本文の規定の適用を受けている同項に規定する農業相続人
suppl-4131-7/art-32/par-9/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-9/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-9/item-3
a farming heir prescribed in Article 70-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation, to whom the provisions of the main clause of that paragraph apply.
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### 第三十三条（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-4131-7/art-33 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33
**第一項** 新租税特別措置法第七十七条の規定は、平成十四年一月一日以後に行われる同条に規定する贈与により取得する同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しく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、同日前に行われた旧租税特別措置法第七十七条に規定する贈与により取得した同条に規定する農地若しくは採草放牧地若しくは準農地の所有権又は当該農地若しくは採草放牧地の上に存する地上権、永小作権若しく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は、なお従前の例による。
suppl-4131-7/art-33/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33/par-1
The provisions of Article 77 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the transfer or creation of the ownership of farmland, pasture land or quasi-farmland prescribed in that Article, or of a superficies right, farming right or right of lease existing on that farmland or pasture land, acquired by a gift prescribed in that Article that is made on or after January 1, 2002, and the provisions then in force continue to govern registration and license tax on the registration of the transfer or creation of the ownership of farmland, pasture land or quasi-farmland prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation, or of a superficies right, farming right or right of lease existing on that farmland or pasture land, acquired by a gift prescribed in that Article that was made before that date.
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**第二項** 新租税特別措置法第七十八条の二第一項の規定は、施行日以後に同項に規定する事業譲渡により取得する不動産に関する権利の移転の登記に係る登録免許税について適用し、施行日前に行われた旧租税特別措置法第七十八条の二第一項に規定する事業譲渡により取得した不動産に関する権利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-4131-7/art-33/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33/par-2
The provisions of Article 78-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights concerning real property acquired through a business transfer prescribed in that paragraph 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 rights concerning real property acquired through a business transfer prescribed in Article 78-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date.
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**第三項** 新租税特別措置法第八十条の規定は、施行日以後にされる同条第一項に規定する勧告若しくは指示若しくは認定若しくは承認に係る同項各号に掲げる事項又は同条第二項に規定する認定に係る同項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、施行日前にされた旧租税特別措置法第八十条第一項に規定する勧告若しくは指示若しくは認定若しくは承認に係る同項各号に掲げる事項又は同条第二項に規定する認定に係る同項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-4131-7/art-33/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33/par-3
The provisions of Article 80 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of the matters listed in the items of paragraph (1) of that Article pertaining to a recommendation, instruction, certification or approval prescribed in that paragraph, or of the matters listed in the items of paragraph (2) of that Article pertaining to a certification prescribed in that paragraph, that is made on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a recommendation, instruction, certification or approval prescribed in that paragraph, or of the matters listed in the items of paragraph (2) of that Article pertaining to a certification prescribed in that paragraph, that was made before the Effective Date.
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**第四項** 新租税特別措置法第八十三条第二項の規定は、公有水面埋立法（大正十年法律第五十七号）第二条第一項の免許を施行日以後に受けて行う新租税特別措置法第八十三条第二項に規定する公共的建設事業の用に供する土地の所有権の保存の登記に係る登録免許税について適用する。
suppl-4131-7/art-33/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-33/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33/par-4
The provisions of Article 83, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of land used for a public construction project prescribed in Article 83, paragraph (2) of the New Act on Special Measures Concerning Taxation that is carried out under a license referred to in Article 2, paragraph (1) of the Act on Reclamation of Publicly-owned Water Surface (Act No. 57 of 1921) obtained on or after the Effective Date.
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**第五項** 公有水面埋立法第二条第一項の免許を施行日前に受けて行われた旧租税特別措置法第八十三条第二項に規定する公共的建設事業の用に供する土地の所有権の保存の登記に係る登録免許税については、同項の規定は、なおその効力を有する。この場合において、同項中「の所有権の取得をした場合には、」とあるのは「に係る当該免許の取得をした場合には、当該免許に係る」と、「当該取得後」とあるのは「当該土地の取得後」と、「千分の三」とあるのは「千分の一」とする。
suppl-4131-7/art-33/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-33/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33/par-5
With regard to registration and license tax on the registration of preservation of ownership of land used for a public construction project prescribed in Article 83, paragraph (2) of the Former Act on Special Measures Concerning Taxation that is carried out under a license referred to in Article 2, paragraph (1) of the Act on Reclamation of Publicly-owned Water Surface obtained before the Effective Date, the provisions of that paragraph remain in force. In this case, the phrase "has acquired the ownership of" in that paragraph is deemed to be replaced with "has obtained that license pertaining to", the phrase "after that acquisition" is deemed to be replaced with "after the acquisition of that land pertaining to that license", and the phrase "3/1,000" is deemed to be replaced with "1/1,000".
machine translation, not official
**第六項** 新租税特別措置法第八十三条の六第二項の規定は、施行日以後に同項に規定する認定中核的支援機関が取得する不動産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、施行日前に旧租税特別措置法第八十三条の六第二項に規定する認定中核的支援機関が取得した不動産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-4131-7/art-33/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-33/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33/par-6
The provisions of Article 83-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property that a certified core support organization prescribed in that paragraph acquires 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 real property that a certified core support organization prescribed in Article 83-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date.
machine translation, not official
**第七項** 新租税特別措置法第八十三条の七第一項の規定は、施行日以後に同項に規定する特定目的会社が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、施行日前に旧租税特別措置法第八十三条の七に規定する特定目的会社が取得した不動産の権利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-4131-7/art-33/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-33/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33/par-7
The provisions of Article 83-7, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property that a specific purpose company prescribed in that paragraph acquires 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 rights to real property that a specific purpose company prescribed in Article 83-7 of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date.
machine translation, not official
**第八項** 旧租税特別措置法第八十四条第一項に規定する法人が、平成十九年三月三十一日までに独立行政法人鉄道建設・運輸施設整備支援機構から同項に規定する土地の所有権又は地上権を取得した場合には、同項の規定は、なおその効力を有する。この場合において、同項中「日本鉄道建設公団」とあるのは「独立行政法人鉄道建設・運輸施設整備支援機構」と、「平成十三年三月三十一日」とあるのは「平成十九年三月三十一日」と、「地上権の設定」とあるのは「地上権の設定若しくは移転」とする。
suppl-4131-7/art-33/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-33/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33/par-8
In the case where a corporation prescribed in Article 84, paragraph (1) of the Former Act on Special Measures Concerning Taxation has acquired, by March 31, 2007, the ownership of, or a superficies right on, land prescribed in that paragraph from the Japan Railway Construction, Transport and Technology Agency, the provisions of that paragraph remain in force. In this case, the phrase "Japan Railway Construction Public Corporation" in that paragraph is deemed to be replaced with "Japan Railway Construction, Transport and Technology Agency", the phrase "March 31, 2001" is deemed to be replaced with "March 31, 2007", and the phrase "creation of a superficies right" is deemed to be replaced with "creation or transfer of a superficies right".
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### 第三十四条（酒税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax
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suppl-4131-7/art-34 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34
**第一項** 平成十三年五月一日（以下この条において「指定日」という。）前に課した、又は課すべきであった酒税法（昭和二十八年法律第六号）第三条第四号に規定する合成清酒（次項において「合成清酒」という。）、同条第六号に規定するみりん（以下この条において「みりん」という。）及び同法第四条第一項に規定するその他の雑酒（同法第二十二条第一項第十号ハ（１）に掲げるものに限る。以下この条において「みりん類似雑酒」という。）に係る酒税については、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-4131-7/art-34/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-1
Except for what is provided for in the following paragraph and paragraph (3), the provisions then in force continue to govern liquor tax imposed, or that should have been imposed, before May 1, 2001 (hereinafter referred to as the "designated day" in this Article) on synthetic sake prescribed in Article 3, item (iv) of the Liquor Tax Act (Act No. 6 of 1953) (referred to as "synthetic sake" in the following paragraph), mirin prescribed in item (vi) of that Article (hereinafter referred to as "mirin" in this Article) and other miscellaneous liquor prescribed in Article 4, paragraph (1) of that Act (limited to that listed in Article 22, paragraph (1), item (x), (c), 1. of that Act; hereinafter referred to as "mirin-like miscellaneous liquor" in this Article).
machine translation, not official
**第二項** 指定日前に酒類の製造場から移出された合成清酒、みりん及びみりん類似雑酒（新租税特別措置法第八十七条の三に規定する税率（以下この条において「新法の税率」という。）により算出した場合の酒税額が酒税法第二十二条第一項に規定する税率（エキス分（同法第三条第二号に規定するエキス分をいう。第五項において同じ。）が十六度未満のみりん及びみりん類似雑酒にあっては、旧租税特別措置法第八十七条の三に規定する税率）により算出した場合の酒税額を超えることとなるものに限る。以下この条において「特定合成清酒等」という。）で、酒税法第二十八条第三項（同法第二十九条第三項において準用する場合を含む。以下この項において同じ。）の届出又は承認に係るもの（当該届出又は承認に係る同法第二十八条第三項各号に掲げる日が指定日以後に到来するものに限る。）について、同法第二十八条第三項各号に掲げる日までに同項に規定する書類が提出されなかった場合における当該特定合成清酒等に係る酒税の税率は、新法の税率とする。
suppl-4131-7/art-34/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-2
With respect to synthetic sake, mirin and mirin-like miscellaneous liquor shipped out of a liquor manufacturing site before the designated day (limited to those for which the amount of liquor tax calculated by applying the tax rate prescribed in Article 87-3 of the New Act on Special Measures Concerning Taxation (hereinafter referred to as the "tax rate under the new Act" in this Article) would exceed the amount of liquor tax calculated by applying the tax rate prescribed in Article 22, paragraph (1) of the Liquor Tax Act (for mirin and mirin-like miscellaneous liquor with an extract content (meaning the extract content prescribed in Article 3, item (ii) of that Act; the same applies in paragraph (5)) of less than 16 degrees, the tax rate prescribed in Article 87-3 of the Former Act on Special Measures Concerning Taxation); hereinafter referred to as "specified synthetic sake, etc." in this Article) that pertain to a notification or approval under Article 28, paragraph (3) of the Liquor Tax Act (including as applied mutatis mutandis pursuant to Article 29, paragraph (3) of that Act; the same applies hereinafter in this paragraph) (limited to those for which the day listed in the relevant item of Article 28, paragraph (3) of that Act pertaining to that notification or approval arrives on or after the designated day), in the case where the documents prescribed in that paragraph have not been submitted by the day listed in the relevant item of that paragraph, the tax rate of liquor tax on those specified synthetic sake, etc. is the tax rate under the new Act.
machine translation, not official
**第三項** 次の表の上欄に掲げる法律の規定により酒税の免除を受けて指定日前に保税地域（関税法（昭和二十九年法律第六十一号）第二十九条に規定する保税地域をいう。以下この条において同じ。）から引き取られた特定合成清酒等について、指定日以後に同表の下欄に掲げる法律の規定に該当することとなった場合における当該特定合成清酒等に係る酒税の税率は、新法の税率とする。
免除の規定 追徴の規定
酒税法第二十八条の三第一項 同法第二十八条の三第六項
輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 同法第十一条第三項
輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 同法第十二条第四項
輸入品に対する内国消費税の徴収等に関する法律第十三条第三項 同法第十三条第五項において準用する関税定率法（明治四十三年法律第五十四号）第十五条第二項、第十六条第二項又は第十七条第四項
日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第四条において準用する場合を含む。） 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律第八条（日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律第四条において準用する場合を含む。）
suppl-4131-7/art-34/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-3
In the case where specified synthetic sake, etc. that were taken out of a bonded area (meaning a bonded area prescribed in Article 29 of the Customs Act (Act No. 61 of 1954); the same applies hereinafter in this Article) before the designated day with an exemption from liquor tax under the provisions of an Act listed in the left-hand column of the following table come to fall under the provisions of an Act listed in the right-hand column of that table on or after the designated day, the tax rate of liquor tax on those specified synthetic sake, etc. is the tax rate under the new Act.
Provisions on exemption Provisions on additional collection
Article 28-3, paragraph (1) of the Liquor Tax Act Article 28-3, paragraph (6) of that Act
Article 11, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955) Article 11, paragraph (3) of that Act
Article 12, paragraph (1) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 12, paragraph (4) of that Act
Article 13, paragraph (3) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods Article 15, paragraph (2), Article 16, paragraph (2) or Article 17, paragraph (4) of the Customs Tariff Act (Act No. 54 of 1910) as applied mutatis mutandis pursuant to Article 13, paragraph (5) of that Act
Article 7 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (Act No. 112 of 1952) (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan" (Act No. 149 of 1954)) Article 8 of the Act on Temporary Special Provisions of the Customs Act, etc. Attendant upon the Enforcement of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America regarding Facilities and Areas and the Status of United States Armed Forces in Japan" (including as applied mutatis mutandis pursuant to Article 4 of the Act on Temporary Special Provisions of the Income Tax Act, etc. Attendant upon the Enforcement of the "Agreement Regarding the Status of United Nations Forces in Japan")
machine translation, not official
**第四項** 指定日に、酒類の製造場又は保税地域以外の場所において特定合成清酒等を所持する酒類の製造者又は販売業者がある場合において、その数量（二以上の場所で所持する場合には、その合計数量）が百リットル以上であるときは、当該特定合成清酒等については、その者が酒類の製造者として当該特定合成清酒等を指定日にその者の酒類の製造場から移出したものとみなして、酒税を課する。
suppl-4131-7/art-34/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-4
In the case where, on the designated day, a liquor manufacturer or seller possesses specified synthetic sake, etc. at a place other than a liquor manufacturing site or a bonded area, and the quantity thereof (where possessed at two or more places, the total quantity) is 100 liters or more, liquor tax is imposed on those specified synthetic sake, etc. by deeming that person, as a liquor manufacturer, to have shipped them out of that person's liquor manufacturing site on the designated day.
machine translation, not official
**第五項** 前項の場合においては、新法の税率により算出した場合の酒税額と酒税法第二十二条第一項に規定する税率（エキス分が十六度未満のみりん及びみりん類似雑酒にあっては、旧租税特別措置法第八十七条の三に規定する税率）により算出した場合の酒税額との差額に相当する金額を前項の酒税額とする。
suppl-4131-7/art-34/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-5
In the case referred to in the preceding paragraph, the amount of liquor tax under the preceding paragraph is the amount equivalent to the difference between the amount of liquor tax calculated by applying the tax rate under the new Act and the amount of liquor tax calculated by applying the tax rate prescribed in Article 22, paragraph (1) of the Liquor Tax Act (for mirin and mirin-like miscellaneous liquor with an extract content of less than 16 degrees, the tax rate prescribed in Article 87-3 of the Former Act on Special Measures Concerning Taxation).
machine translation, not official
**第六項** 第四項に規定する者は、その所持する酒類で同項の規定に該当するものの貯蔵場所ごとに、政令で定めるところにより、次に掲げる事項を記載した申告書を、指定日から起算して一月以内に、その貯蔵場所の所在地の所轄税務署長に提出しなければならない。
suppl-4131-7/art-34/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6
A person prescribed in paragraph (4) must, for each storage place of the liquor in that person's possession that falls under the provisions of that paragraph, submit a return stating the following matters to the district director having jurisdiction over the location of that storage place within one month from the designated day, as provided for by Cabinet Order:
machine translation, not official
**一** 所持する酒類の税率の適用区分及び当該区分ごとの数量
suppl-4131-7/art-34/par-6/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6/item-1
the categories of tax rates applicable to the liquor possessed, and the quantity for each category;
machine translation, not official
**二** 前号の数量により算定した第四項の規定による酒税額及び当該酒税額の合計額
suppl-4131-7/art-34/par-6/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6/item-2
the amount of liquor tax under paragraph (4) calculated based on the quantity referred to in the preceding item, and the total of those amounts of liquor tax;
machine translation, not official
**三** その他政令で定める事項
suppl-4131-7/art-34/par-6/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6/item-3
other information specified by Cabinet Order.
machine translation, not official
**第七項** 前項の規定による申告書を提出した者は、平成十三年十月三十一日までに、当該申告書に記載した同項第二号に掲げる酒税額の合計額に相当する酒税を、国に納付しなければならない。
suppl-4131-7/art-34/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-7
A person who has submitted a return under the preceding paragraph must pay to the State, by October 31, 2001, liquor tax equivalent to the total amount of liquor tax listed in item (ii) of that paragraph that is stated in that return.
machine translation, not official
**第八項** 前項の規定は、同項に規定する第六項の規定による申告書を提出すべき者で、当該申告に係る酒税につき国税通則法（昭和三十七年法律第六十六号）に規定する期限後申告書若しくは修正申告書を同項の規定による申告書に係る前項の納期限前に提出したもの又は同法に規定する更正若しくは決定を受けたもののうち同法第三十五条第二項第二号の規定による納付の期限が前項の納期限前に到来するものについて準用する。
suppl-4131-7/art-34/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-8
The provisions of the preceding paragraph apply mutatis mutandis to a person prescribed in that paragraph who is required to submit a return under paragraph (6) and who, with respect to liquor tax pertaining to that return, has submitted a tax return filed after the due date or an amended return form prescribed in the Act on General Rules for National Taxes (Act No. 66 of 1962) before the due date for payment under the preceding paragraph pertaining to the return under that paragraph, or who has received a reassessment or determination prescribed in that Act for which the time limit for payment under Article 35, paragraph (2), item (ii) of that Act arrives before the due date for payment under the preceding paragraph.
machine translation, not official
**第九項** 次の各号に掲げる場合において、当該各号に規定する酒類製造者（酒税法第七条第一項に規定する酒類製造者をいう。以下この項において同じ。）が政令で定めるところにより、当該酒類が第四項の規定による酒税を課された、又は課されるべきものであることにつき、当該酒類の戻入れ又は移入に係る酒類の製造場の所在地の所轄税務署長の確認を受けたときは、当該酒税額に相当する金額は、同法第三十条の規定に準じて、当該酒類につき当該酒類製造者が納付した、又は納付すべき酒税額（第二号に該当する場合にあっては、同号に規定する他の酒類の製造場からの移出により納付された、若しくは納付されるべき又は保税地域からの引取りにより納付された、若しくは納付されるべき若しくは徴収された、若しくは徴収されるべき酒税額）に相当する金額に係る控除又は還付に併せて、その者に係る酒税額から控除し、又はその者に還付する。
suppl-4131-7/art-34/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9
In the cases listed in the following items, when the liquor manufacturer prescribed in each of those items (meaning a liquor manufacturer as defined in Article 7, paragraph (1) of the Liquor Tax Act; the same applies hereinafter in this paragraph) has, as provided for by Cabinet Order, received confirmation from the district director having jurisdiction over the location of the liquor manufacturing site pertaining to the return or bringing-in of that liquor that liquor tax under paragraph (4) was imposed, or should be imposed, on that liquor, the amount equivalent to that amount of liquor tax is, in accordance with the provisions of Article 30 of that Act, deducted from the amount of liquor tax pertaining to that person or refunded to that person, together with the deduction or refund pertaining to the amount equivalent to the amount of liquor tax that the liquor manufacturer paid, or is to pay, for that liquor (in the case falling under item (ii), the amount of liquor tax that was paid, or is to be paid, upon shipment from the other liquor manufacturing site prescribed in that item, or that was paid, or is to be paid, or was collected, or is to be collected, upon taking out from a bonded area):
machine translation, not official
**一** 酒類製造者がその製造場から移出した酒類で、第四項の規定による酒税を課された、又は課されるべきものが当該製造場に戻し入れられた場合（当該酒類製造者の他の酒類の製造場に移入された場合を含む。）
suppl-4131-7/art-34/par-9/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9/item-1
the case where liquor that a liquor manufacturer shipped out of its manufacturing site, and on which liquor tax under paragraph (4) was imposed or should be imposed, has been returned to that manufacturing site (including the case where it has been brought into another liquor manufacturing site of that liquor manufacturer);
machine translation, not official
**二** 前号に該当する場合を除き、酒類製造者が、他の酒類の製造場から移出され、又は保税地域から引き取られた酒類で第四項の規定による酒税を課された、又は課されるべきものを酒類の製造場に移入し、当該酒類をその移入した製造場から更に移出した場合
suppl-4131-7/art-34/par-9/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9/item-2
excluding the case falling under the preceding item, the case where a liquor manufacturer has brought into a liquor manufacturing site liquor that was shipped out of another liquor manufacturing site or taken out of a bonded area and on which liquor tax under paragraph (4) was imposed or should be imposed, and has further shipped that liquor out of the manufacturing site into which it was brought.
machine translation, not official
**第十項** 酒税法第四十八条（第二号を除く。）の規定は、第六項の規定による申告書を提出しなければならない者について準用する。
suppl-4131-7/art-34/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-10
The provisions of Article 48 of the Liquor Tax Act (excluding item (ii)) apply mutatis mutandis to a person who is required to submit a return under paragraph (6).
machine translation, not official
**第十一項** 第六項（前項において準用する場合を含む。）の規定による申告書の提出を怠った者は、二十万円以下の罰金に処する。
suppl-4131-7/art-34/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-11
A person who has failed to submit a return under paragraph (6) (including as applied mutatis mutandis pursuant to the preceding paragraph) is punished by a fine of 200,000 yen or less.
machine translation, not official
**第十二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して同項の罰金刑を科する。
suppl-4131-7/art-34/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-12
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed the violation referred to in the preceding paragraph with regard to the business or property of that corporation or individual, not only is the offender punished, but the corporation or individual is also subject to the fine referred to in that paragraph.
machine translation, not official
**第十三項** 指定日前にした行為及び第一項の規定によりなお従前の例によることとされる酒税に係る指定日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4131-7/art-34/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-13
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the designated day and to conduct engaged in on or after the designated day with respect to liquor tax that continues to be governed by the provisions then in force pursuant to the provisions of paragraph (1).
machine translation, not official
### 第三十六条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
caption: machine translation, not official
suppl-4131-7/art-36 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-36
**第一項** 第四条の規定による改正前の租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第六項に規定する農業相続人が施行日前に同項に規定する特定市街化区域農地等に該当するものについて同項各号に掲げる要件に該当する転用をする見込みであることにつき同項に規定する税務署長の承認を受けた場合における相続税については、なお従前の例による。
suppl-4131-7/art-36/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-36/par-1
The provisions then in force continue to govern inheritance tax in the case where, before the Effective Date, a farming heir prescribed in Article 19, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1991) prior to the amendment by Article 4 has received approval from the district director prescribed in that paragraph to the effect that the farming heir is expected to make, with respect to land that falls under the specified farmland, etc. in urbanization promotion areas prescribed in that paragraph, a conversion that meets the requirements listed in the items of that paragraph.
machine translation, not official
### 第三十七条
suppl-4131-7/art-37 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-37
**第一項** 第五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（平成七年法律第五十五号）附則第三十六条第六項から第九項までの規定は、施行日以後に同条第三項の規定の適用を受ける同条第六項に規定する農地等の全部又は一部につき同項に規定する使用貸借による権利を消滅させ、かつ、同項に規定する地上権等の設定に基づき貸付けを行う場合における当該農地等に係る贈与税について適用する。
suppl-4131-7/art-37/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-37/par-1
The provisions of Article 36, paragraphs (6) through (9) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995) as amended by Article 5 apply to gift tax on farmland, etc. in the case where, on or after the Effective Date, with regard to all or part of the farmland, etc. prescribed in paragraph (6) of that Article to which the provisions of paragraph (3) of that Article apply, the right based on a loan for use prescribed in paragraph (6) of that Article is extinguished and that farmland, etc. is lent based on the creation of a superficies right, etc. prescribed in that paragraph.
machine translation, not official
### 第三十八条（租税特別措置法等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, etc.
caption: machine translation, not official
suppl-4131-7/art-38 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-38
**第一項** 第七条の規定による改正後の租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）附則第二十条第四項の規定は、施行日以後にされる同項に規定する認定に係る同項に規定す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、施行日前にされた第七条の規定による改正前の同法附則第二十条第四項に規定する認定に係る同項に規定す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-4131-7/art-38/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-38/par-1
The provisions of Article 20, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 13 of 2000) as amended by Article 7 apply to registration and license tax on the registration of the matters prescribed in that paragraph pertaining to a certification prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the matters prescribed in Article 20, paragraph (4) of the Supplementary Provisions of that Act prior to the amendment by Article 7 pertaining to a certification prescribed in that paragraph that was made before the Effective Date.
machine translation, not official
### 第三十九条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-4131-7/art-39 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-39
**第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4131-7/art-39/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-39/par-1
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
machine translation, not official
---
## Cites
- suppl-4131-7/art-1/par-1/item-1/sub-1: 第二十七条から第三十一条まで → 租税特別措置法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4131-7/art-27 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27
- suppl-4131-7/art-1/par-1/item-1/sub-1: 第二十七条から第三十一条まで → 租税特別措置法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4131-7/art-30 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-30
- suppl-4131-7/art-1/par-1/item-1/sub-1: 第五条 → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-4131-7/art-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-5
- suppl-4131-7/art-1/par-1/item-1/sub-1: 第十二条 → 租税特別措置法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4131-7/art-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-12
- suppl-4131-7/art-1/par-1/item-1/sub-1: 第十五条 → 租税特別措置法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4131-7/art-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-15
- suppl-4131-7/art-1/par-1/item-1/sub-1: 第二十七条から第三十一条まで → 租税特別措置法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4131-7/art-31 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-31
- suppl-4131-7/art-1/par-1/item-1/sub-1: 第六条 → 租税特別措置法 附則第六条 (Supplementary Provisions, Article 6), suppl-4131-7/art-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-6
- suppl-4131-7/art-1/par-1/item-1/sub-1: 第二十条 → 租税特別措置法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4131-7/art-20 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20
- suppl-4131-7/art-1/par-1/item-1/sub-1: 第二十七条から第三十一条まで → 租税特別措置法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4131-7/art-28 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-28
- suppl-4131-7/art-1/par-1/item-1/sub-1: 第二十七条から第三十一条まで → 租税特別措置法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4131-7/art-29 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-29
- suppl-4131-7/art-1/par-1/item-1/sub-1: 第六項 → 租税特別措置法 附則第二十一条第六項 (Supplementary Provisions, Article 21, paragraph (6)), suppl-4131-7/art-21/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-6
- suppl-4131-7/art-1/par-1/item-1/sub-1: 第七項 → 租税特別措置法 附則第二十一条第七項 (Supplementary Provisions, Article 21, paragraph (7)), suppl-4131-7/art-21/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-7
- suppl-4131-7/art-1/par-1/item-1/sub-1: 第二十一条第一項から第三項まで → 租税特別措置法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-4131-7/art-21/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-3
- suppl-4131-7/art-1/par-1/item-1/sub-1: 第二十二条第一項 → 租税特別措置法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-4131-7/art-22/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-1
- suppl-4131-7/art-1/par-1/item-1/sub-1: 第二十三条 → 租税特別措置法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4131-7/art-23 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-23
- suppl-4131-7/art-1/par-1/item-1/sub-1: 附則第三条 → 租税特別措置法 附則第三条 (Supplementary Provisions, Article 3), suppl-4131-7/art-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-3
- suppl-4131-7/art-1/par-1/item-1/sub-1: 第十四条 → 租税特別措置法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4131-7/art-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-14
- suppl-4131-7/art-1/par-1/item-1/sub-1: 第二十一条第一項から第三項まで → 租税特別措置法 附則第二十一条第一項 (Supplementary Provisions, Article 21, paragraph (1)), suppl-4131-7/art-21/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-1
- suppl-4131-7/art-1/par-1/item-1/sub-1: 第二十一条第一項から第三項まで → 租税特別措置法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-4131-7/art-21/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-2
- suppl-4131-7/art-1/par-1/item-2: 附則第二十二条第六項 → 租税特別措置法 附則第二十二条第六項 (Supplementary Provisions, Article 22, paragraph (6)), suppl-4131-7/art-22/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-6
- suppl-4131-7/art-1/par-1/item-5: 附則第二十六条 → 租税特別措置法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4131-7/art-26 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-26
- suppl-4131-7/art-1/par-1/item-5: 第三十二条第二項 → 租税特別措置法 附則第三十二条第二項 (Supplementary Provisions, Article 32, paragraph (2)), suppl-4131-7/art-32/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-2
- suppl-4131-7/art-1/par-1/item-6: 附則第三十四条 → 租税特別措置法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4131-7/art-34 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34
- suppl-4131-7/art-8/par-1: この条 → 租税特別措置法 附則第八条 (Supplementary Provisions, Article 8), suppl-4131-7/art-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8
- suppl-4131-7/art-8/par-7: 租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号。以下この項において「平成十一年改正法」という。）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-4111-9/art-14/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-14/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-14/par-6
- suppl-4131-7/art-8/par-7: 前項 → 租税特別措置法 附則第八条第六項 (Supplementary Provisions, Article 8, paragraph (6)), suppl-4131-7/art-8/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-6
- suppl-4131-7/art-8/par-7: の規定及び租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号。以下この項において「平成十一年改正措置法」という。）附則第三条第二項 → 租税特別措置法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4111-132/art-3/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-3/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-3/par-2
- suppl-4131-7/art-8/par-7: この項 → 租税特別措置法 附則第八条第七項 (Supplementary Provisions, Article 8, paragraph (7)), suppl-4131-7/art-8/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-7
- suppl-4131-7/art-15/par-1: 第十二条 → 租税特別措置法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4131-7/art-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-12
- suppl-4131-7/art-15/par-1: 第五条第一項 → 租税特別措置法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4131-7/art-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-5/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-5/par-1
- suppl-4131-7/art-15/par-1: 第七条 → 租税特別措置法 附則第七条 (Supplementary Provisions, Article 7), suppl-4131-7/art-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-7
- suppl-4131-7/art-15/par-1: 第十一条 → 租税特別措置法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4131-7/art-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11
- suppl-4131-7/art-15/par-1: 附則第四条 → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-4131-7/art-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-4
- suppl-4131-7/art-18/par-1: この条 → 租税特別措置法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4131-7/art-18 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18
- suppl-4131-7/art-18/par-10: 前項 → 租税特別措置法 附則第十八条第九項 (Supplementary Provisions, Article 18, paragraph (9)), suppl-4131-7/art-18/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-9
- suppl-4131-7/art-18/par-10: この項 → 租税特別措置法 附則第十八条第十項 (Supplementary Provisions, Article 18, paragraph (10)), suppl-4131-7/art-18/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-10
- suppl-4131-7/art-18/par-10: の規定並びに租税特別措置法の一部を改正する法律（平成十一年法律第百三十二号。以下この項において「平成十一年改正措置法」という。）附則第五条第二項 → 租税特別措置法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4111-132/art-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-132/art-5/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4111-132/art-5/par-2
- suppl-4131-7/art-18/par-10: 租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号。以下この項において「平成十一年改正法」という。）附則第二十九条第四項 → 租税特別措置法 附則第二十九条第四項 (Supplementary Provisions, Article 29, paragraph (4)), suppl-4111-9/art-29/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4111-9/art-29/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4111-9/art-29/par-4
- suppl-4131-7/art-20/par-1: 次項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4131-7/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2
- suppl-4131-7/art-20/par-1: 第二十二項 → 租税特別措置法 附則第二十条第二十二項 (Supplementary Provisions, Article 20, paragraph (22)), suppl-4131-7/art-20/par-22 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-22
- suppl-4131-7/art-20/par-2: この項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4131-7/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2
- suppl-4131-7/art-20/par-3: 前項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4131-7/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2
- suppl-4131-7/art-20/par-3: この条 → 租税特別措置法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4131-7/art-20 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20
- suppl-4131-7/art-20/par-3: 次項 → 租税特別措置法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4131-7/art-20/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4
- suppl-4131-7/art-20/par-3: この項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3
- suppl-4131-7/art-20/par-4: 第三号 → 租税特別措置法 附則第二十条第四項第三号 (Supplementary Provisions, Article 20, paragraph (4), item (iii)), suppl-4131-7/art-20/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-3
- suppl-4131-7/art-20/par-4: この条 → 租税特別措置法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4131-7/art-20 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20
- suppl-4131-7/art-20/par-4: 第二号 → 租税特別措置法 附則第二十条第四項第二号 (Supplementary Provisions, Article 20, paragraph (4), item (ii)), suppl-4131-7/art-20/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-2
- suppl-4131-7/art-20/par-4: この項 → 租税特別措置法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4131-7/art-20/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4
- suppl-4131-7/art-20/par-4: 前項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3
- suppl-4131-7/art-20/par-4/item-1: 次号 → 租税特別措置法 附則第二十条第四項第二号 (Supplementary Provisions, Article 20, paragraph (4), item (ii)), suppl-4131-7/art-20/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-2
- suppl-4131-7/art-20/par-4/item-2: 第十三項 → 租税特別措置法 附則第二十条第十三項 (Supplementary Provisions, Article 20, paragraph (13)), suppl-4131-7/art-20/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-13
- suppl-4131-7/art-20/par-4/item-2: この条 → 租税特別措置法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4131-7/art-20 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20
- suppl-4131-7/art-20/par-4/item-2: 次条 → 租税特別措置法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4131-7/art-21 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21
- suppl-4131-7/art-20/par-4/item-3: 前二号 → 租税特別措置法 附則第二十条第四項第一号 (Supplementary Provisions, Article 20, paragraph (4), item (i)), suppl-4131-7/art-20/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-1
- suppl-4131-7/art-20/par-4/item-3: 前二号 → 租税特別措置法 附則第二十条第四項第二号 (Supplementary Provisions, Article 20, paragraph (4), item (ii)), suppl-4131-7/art-20/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-2
- suppl-4131-7/art-20/par-4/item-3: 前項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3
- suppl-4131-7/art-20/par-5: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3
- suppl-4131-7/art-20/par-6: 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-4131-7/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2
- suppl-4131-7/art-20/par-7: この項 → 租税特別措置法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-4131-7/art-20/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-7
- suppl-4131-7/art-20/par-7: この条 → 租税特別措置法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4131-7/art-20 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20
- suppl-4131-7/art-20/par-8: この項 → 租税特別措置法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-4131-7/art-20/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-8
- suppl-4131-7/art-20/par-9: 前二項 → 租税特別措置法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-4131-7/art-20/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-7
- suppl-4131-7/art-20/par-9: 前二項 → 租税特別措置法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-4131-7/art-20/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-8
- suppl-4131-7/art-20/par-10: 第七項 → 租税特別措置法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-4131-7/art-20/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-7
- suppl-4131-7/art-20/par-10: 第八項 → 租税特別措置法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-4131-7/art-20/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-8
- suppl-4131-7/art-20/par-11: 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-4131-7/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2
- suppl-4131-7/art-20/par-12: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3
- suppl-4131-7/art-20/par-12: 前項 → 租税特別措置法 附則第二十条第十一項 (Supplementary Provisions, Article 20, paragraph (11)), suppl-4131-7/art-20/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-11
- suppl-4131-7/art-20/par-13: 第七項 → 租税特別措置法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-4131-7/art-20/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-7
- suppl-4131-7/art-20/par-13: 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-4131-7/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2
- suppl-4131-7/art-20/par-13: 第八項 → 租税特別措置法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-4131-7/art-20/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-8
- suppl-4131-7/art-20/par-14: 前項 → 租税特別措置法 附則第二十条第十三項 (Supplementary Provisions, Article 20, paragraph (13)), suppl-4131-7/art-20/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-13
- suppl-4131-7/art-20/par-14: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3
- suppl-4131-7/art-20/par-15: 第十三項 → 租税特別措置法 附則第二十条第十三項 (Supplementary Provisions, Article 20, paragraph (13)), suppl-4131-7/art-20/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-13
- suppl-4131-7/art-20/par-15: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3
- suppl-4131-7/art-20/par-16: 第七項 → 租税特別措置法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-4131-7/art-20/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-7
- suppl-4131-7/art-20/par-16: 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-4131-7/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2
- suppl-4131-7/art-20/par-16: この項 → 租税特別措置法 附則第二十条第十六項 (Supplementary Provisions, Article 20, paragraph (16)), suppl-4131-7/art-20/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-16
- suppl-4131-7/art-20/par-16: 第八項 → 租税特別措置法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-4131-7/art-20/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-8
- suppl-4131-7/art-20/par-17: 前項 → 租税特別措置法 附則第二十条第十六項 (Supplementary Provisions, Article 20, paragraph (16)), suppl-4131-7/art-20/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-16
- suppl-4131-7/art-20/par-17: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3
- suppl-4131-7/art-20/par-18: 第十六項 → 租税特別措置法 附則第二十条第十六項 (Supplementary Provisions, Article 20, paragraph (16)), suppl-4131-7/art-20/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-16
- suppl-4131-7/art-20/par-18: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3
- suppl-4131-7/art-20/par-19: 第七項 → 租税特別措置法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-4131-7/art-20/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-7
- suppl-4131-7/art-20/par-19: 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-4131-7/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2
- suppl-4131-7/art-20/par-19: 第八項 → 租税特別措置法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-4131-7/art-20/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-8
- suppl-4131-7/art-20/par-19: この項 → 租税特別措置法 附則第二十条第十九項 (Supplementary Provisions, Article 20, paragraph (19)), suppl-4131-7/art-20/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-19
- suppl-4131-7/art-20/par-20: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3
- suppl-4131-7/art-20/par-20: 前項 → 租税特別措置法 附則第二十条第十九項 (Supplementary Provisions, Article 20, paragraph (19)), suppl-4131-7/art-20/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-19
- suppl-4131-7/art-20/par-21: 第三項 → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3
- suppl-4131-7/art-20/par-21: 第十九項 → 租税特別措置法 附則第二十条第十九項 (Supplementary Provisions, Article 20, paragraph (19)), suppl-4131-7/art-20/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-19
- suppl-4131-7/art-20/par-22: 第七項から第九項まで → 租税特別措置法 附則第二十条第七項 (Supplementary Provisions, Article 20, paragraph (7)), suppl-4131-7/art-20/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-7
- suppl-4131-7/art-20/par-22: 第二項から第四項まで → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4131-7/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2
- suppl-4131-7/art-20/par-22: 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-4131-7/art-20/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-6
- suppl-4131-7/art-20/par-22: 前項 → 租税特別措置法 附則第二十条第二十一項 (Supplementary Provisions, Article 20, paragraph (21)), suppl-4131-7/art-20/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-21
- suppl-4131-7/art-20/par-22: 第二項から第四項まで → 租税特別措置法 附則第二十条第四項 (Supplementary Provisions, Article 20, paragraph (4)), suppl-4131-7/art-20/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4
- suppl-4131-7/art-20/par-22: 第七項から第九項まで → 租税特別措置法 附則第二十条第八項 (Supplementary Provisions, Article 20, paragraph (8)), suppl-4131-7/art-20/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-8
- suppl-4131-7/art-20/par-22: 第二項から第四項まで → 租税特別措置法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-4131-7/art-20/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3
- suppl-4131-7/art-20/par-22: 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-4131-7/art-20/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-5
- suppl-4131-7/art-20/par-22: 第七項から第九項まで → 租税特別措置法 附則第二十条第九項 (Supplementary Provisions, Article 20, paragraph (9)), suppl-4131-7/art-20/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-9
- suppl-4131-7/art-20/par-22: 第十一項 → 租税特別措置法 附則第二十条第十一項 (Supplementary Provisions, Article 20, paragraph (11)), suppl-4131-7/art-20/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-11
- suppl-4131-7/art-20/par-22: 第十項 → 租税特別措置法 附則第二十条第十項 (Supplementary Provisions, Article 20, paragraph (10)), suppl-4131-7/art-20/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-10
- suppl-4131-7/art-21/par-2: この条 → 租税特別措置法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4131-7/art-21 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21
- suppl-4131-7/art-21/par-3: 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第二十一条第四項 → 租税特別措置法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-4131-7/art-21/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-4
- suppl-4131-7/art-21/par-3: 前項 → 租税特別措置法 附則第二十一条第二項 (Supplementary Provisions, Article 21, paragraph (2)), suppl-4131-7/art-21/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-2
- suppl-4131-7/art-21/par-4: 租税特別措置法等の一部を改正する法律（平成十三年法律第七号）附則第二十一条第四項 → 租税特別措置法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-4131-7/art-21/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-4
- suppl-4131-7/art-21/par-5: 前項 → 租税特別措置法 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-4131-7/art-21/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-4
- suppl-4131-7/art-21/par-7: 前項 → 租税特別措置法 附則第二十一条第六項 (Supplementary Provisions, Article 21, paragraph (6)), suppl-4131-7/art-21/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-6
- suppl-4131-7/art-22/par-1: 第八項 → 租税特別措置法 附則第二十二条第八項 (Supplementary Provisions, Article 22, paragraph (8)), suppl-4131-7/art-22/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-8
- suppl-4131-7/art-22/par-1: 次項 → 租税特別措置法 附則第二十二条第二項 (Supplementary Provisions, Article 22, paragraph (2)), suppl-4131-7/art-22/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-2
- suppl-4131-7/art-27/par-1: 次項 → 租税特別措置法 附則第二十七条第二項 (Supplementary Provisions, Article 27, paragraph (2)), suppl-4131-7/art-27/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-2
- suppl-4131-7/art-27/par-1: 第六項 → 租税特別措置法 附則第二十七条第六項 (Supplementary Provisions, Article 27, paragraph (6)), suppl-4131-7/art-27/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-6
- suppl-4131-7/art-27/par-3: この項 → 租税特別措置法 附則第二十七条第三項 (Supplementary Provisions, Article 27, paragraph (3)), suppl-4131-7/art-27/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-3
- suppl-4131-7/art-27/par-3: 次項 → 租税特別措置法 附則第二十七条第四項 (Supplementary Provisions, Article 27, paragraph (4)), suppl-4131-7/art-27/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-4
- suppl-4131-7/art-27/par-4: 前項 → 租税特別措置法 附則第二十七条第三項 (Supplementary Provisions, Article 27, paragraph (3)), suppl-4131-7/art-27/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-3
- suppl-4131-7/art-27/par-5: 次項 → 租税特別措置法 附則第二十七条第六項 (Supplementary Provisions, Article 27, paragraph (6)), suppl-4131-7/art-27/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-6
- suppl-4131-7/art-27/par-5: この項 → 租税特別措置法 附則第二十七条第五項 (Supplementary Provisions, Article 27, paragraph (5)), suppl-4131-7/art-27/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-5
- suppl-4131-7/art-27/par-6: 前項 → 租税特別措置法 附則第二十七条第五項 (Supplementary Provisions, Article 27, paragraph (5)), suppl-4131-7/art-27/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-5
- suppl-4131-7/art-32/par-1: この条 → 租税特別措置法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-4131-7/art-32 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32
- suppl-4131-7/art-32/par-3: この条 → 租税特別措置法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-4131-7/art-32 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32
- suppl-4131-7/art-32/par-4: 相続税法第二十一条の七 → e-Gov law 325AC0000000073, 第二十一条の七 (Article 21-7), art-21-7 — not held in this collection
- suppl-4131-7/art-32/par-6/item-1: 租税特別措置法の一部を改正する法律（昭和五十年法律第十六号）附則第二十条第二項 → 租税特別措置法 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3501-16/art-20/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3501-16/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3501-16/art-20/par-2
- suppl-4131-7/art-32/par-6/item-2: 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第一項 → 租税特別措置法 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4031-16/art-19/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-1
- suppl-4131-7/art-32/par-6/item-3: 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第二項 → 租税特別措置法 附則第三十六条第二項 (Supplementary Provisions, Article 36, paragraph (2)), suppl-4071-55/art-36/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-36/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-2
- suppl-4131-7/art-32/par-9/item-1: 租税特別措置法の一部を改正する法律（平成三年法律第十六号）附則第十九条第五項 → 租税特別措置法 附則第十九条第五項 (Supplementary Provisions, Article 19, paragraph (5)), suppl-4031-16/art-19/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4031-16/art-19/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4031-16/art-19/par-5
- suppl-4131-7/art-33/par-4: 公有水面埋立法（大正十年法律第五十七号）第二条第一項 → e-Gov law 210AC0000000057, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-4131-7/art-33/par-5: 公有水面埋立法第二条第一項 → e-Gov law 210AC0000000057, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-4131-7/art-34/par-1: 酒税法（昭和二十八年法律第六号）第三条第四号 → e-Gov law 328AC0000000006, 第三条第一項第四号 (Article 3, paragraph (1), item (iv)), art-3/par-1/item-4 — not held in this collection
- suppl-4131-7/art-34/par-1: 同条第六号 → e-Gov law 328AC0000000006, 第三条第一項第六号 (Article 3, paragraph (1), item (vi)), art-3/par-1/item-6 — not held in this collection
- suppl-4131-7/art-34/par-1: 同法第四条第一項 → e-Gov law 328AC0000000006, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- suppl-4131-7/art-34/par-1: 同法第二十二条第一項第十号 → e-Gov law 328AC0000000006, 第二十二条第一項第十号 (Article 22, paragraph (1), item (x)), art-22/par-1/item-10 — not held in this collection
- suppl-4131-7/art-34/par-1: 次項 → 租税特別措置法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4131-7/art-34/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-2
- suppl-4131-7/art-34/par-1: この条 → 租税特別措置法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4131-7/art-34 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34
- suppl-4131-7/art-34/par-1: 第三項 → 租税特別措置法 附則第三十四条第三項 (Supplementary Provisions, Article 34, paragraph (3)), suppl-4131-7/art-34/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-3
- suppl-4131-7/art-34/par-2: 酒税法第二十二条第一項 → e-Gov law 328AC0000000006, 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — not held in this collection
- suppl-4131-7/art-34/par-2: 同法第三条第二号 → e-Gov law 328AC0000000006, 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-4131-7/art-34/par-2: 酒税法第二十八条第三項 → e-Gov law 328AC0000000006, 第二十八条第三項 (Article 28, paragraph (3)), art-28/par-3 — not held in this collection
- suppl-4131-7/art-34/par-2: 同法第二十九条第三項 → e-Gov law 328AC0000000006, 第二十九条第三項 (Article 29, paragraph (3)), art-29/par-3 — not held in this collection
- suppl-4131-7/art-34/par-2: この項 → 租税特別措置法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4131-7/art-34/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-2
- suppl-4131-7/art-34/par-2: 第五項 → 租税特別措置法 附則第三十四条第五項 (Supplementary Provisions, Article 34, paragraph (5)), suppl-4131-7/art-34/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-5
- suppl-4131-7/art-34/par-2: この条 → 租税特別措置法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4131-7/art-34 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34
- suppl-4131-7/art-34/par-3: 関税法（昭和二十九年法律第六十一号）第二十九条 → e-Gov law 329AC0000000061, 第二十九条 (Article 29), art-29 — not held in this collection
- suppl-4131-7/art-34/par-3: 酒税法第二十八条の三第一項 → e-Gov law 328AC0000000006, 第二十八条の三第一項 (Article 28-3, paragraph (1)), art-28-3/par-1 — not held in this collection
- suppl-4131-7/art-34/par-3: 同法第二十八条の三第六項 → e-Gov law 328AC0000000006, 第二十八条の三第六項 (Article 28-3, paragraph (6)), art-28-3/par-6 — not held in this collection
- suppl-4131-7/art-34/par-3: 輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第十一条第一項 → e-Gov law 330AC0000000037, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- suppl-4131-7/art-34/par-3: 同法第十一条第三項 → e-Gov law 330AC0000000037, 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — not held in this collection
- suppl-4131-7/art-34/par-3: 輸入品に対する内国消費税の徴収等に関する法律第十二条第一項 → e-Gov law 330AC0000000037, 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — not held in this collection
- suppl-4131-7/art-34/par-3: 同法第十二条第四項 → e-Gov law 330AC0000000037, 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — not held in this collection
- suppl-4131-7/art-34/par-3: 輸入品に対する内国消費税の徴収等に関する法律第十三条第三項 → e-Gov law 330AC0000000037, 第十三条第三項 (Article 13, paragraph (3)), art-13/par-3 — not held in this collection
- suppl-4131-7/art-34/par-3: 同法第十三条第五項 → e-Gov law 330AC0000000037, 第十三条第五項 (Article 13, paragraph (5)), art-13/par-5 — not held in this collection
- suppl-4131-7/art-34/par-3: 関税定率法（明治四十三年法律第五十四号）第十五条第二項 → e-Gov law 143AC0000000054, 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — not held in this collection
- suppl-4131-7/art-34/par-3: 第十六条第二項 → e-Gov law 143AC0000000054, 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — not held in this collection
- suppl-4131-7/art-34/par-3: 第十七条第四項 → e-Gov law 143AC0000000054, 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — not held in this collection
- suppl-4131-7/art-34/par-3: 国における合衆国軍隊の地位に関する協定の実施に伴う関税法等の臨時特例に関する法律（昭和二十七年法律第百十二号）第七条 → e-Gov law 327AC0000000112, 第七条 (Article 7), art-7 — not held in this collection
- suppl-4131-7/art-34/par-3: 日本国における国際連合の軍隊の地位に関する協定の実施に伴う所得税法等の臨時特例に関する法律（昭和二十九年法律第百四十九号）第四条 → e-Gov law 329AC0000000149, 第四条 (Article 4), art-4 — not held in this collection
- suppl-4131-7/art-34/par-3: この条 → 租税特別措置法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4131-7/art-34 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34
- suppl-4131-7/art-34/par-5: 酒税法第二十二条第一項 → e-Gov law 328AC0000000006, 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — not held in this collection
- suppl-4131-7/art-34/par-5: 前項 → 租税特別措置法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-4131-7/art-34/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-4
- suppl-4131-7/art-34/par-6: 第四項 → 租税特別措置法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-4131-7/art-34/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-4
- suppl-4131-7/art-34/par-6/item-2: 第四項 → 租税特別措置法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-4131-7/art-34/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-4
- suppl-4131-7/art-34/par-6/item-2: 前号 → 租税特別措置法 附則第三十四条第六項第一号 (Supplementary Provisions, Article 34, paragraph (6), item (i)), suppl-4131-7/art-34/par-6/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6/item-1
- suppl-4131-7/art-34/par-7: 前項 → 租税特別措置法 附則第三十四条第六項 (Supplementary Provisions, Article 34, paragraph (6)), suppl-4131-7/art-34/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6
- suppl-4131-7/art-34/par-7: 同項第二号 → 租税特別措置法 附則第三十四条第六項第二号 (Supplementary Provisions, Article 34, paragraph (6), item (ii)), suppl-4131-7/art-34/par-6/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6/item-2
- suppl-4131-7/art-34/par-8: 同法第三十五条第二項第二号 → 国税通則法 第三十五条第二項第二号 (Article 35, paragraph (2), item (ii)), art-35/par-2/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-35/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-35/par-2/item-2
- suppl-4131-7/art-34/par-8: 第六項 → 租税特別措置法 附則第三十四条第六項 (Supplementary Provisions, Article 34, paragraph (6)), suppl-4131-7/art-34/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6
- suppl-4131-7/art-34/par-8: 前項 → 租税特別措置法 附則第三十四条第七項 (Supplementary Provisions, Article 34, paragraph (7)), suppl-4131-7/art-34/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-7
- suppl-4131-7/art-34/par-9: 酒税法第七条第一項 → e-Gov law 328AC0000000006, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- suppl-4131-7/art-34/par-9: 同法第三十条 → e-Gov law 328AC0000000006, 第三十条 (Article 30), art-30 — not held in this collection
- suppl-4131-7/art-34/par-9: この項 → 租税特別措置法 附則第三十四条第九項 (Supplementary Provisions, Article 34, paragraph (9)), suppl-4131-7/art-34/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9
- suppl-4131-7/art-34/par-9: 第二号 → 租税特別措置法 附則第三十四条第九項第二号 (Supplementary Provisions, Article 34, paragraph (9), item (ii)), suppl-4131-7/art-34/par-9/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9/item-2
- suppl-4131-7/art-34/par-9: 第四項 → 租税特別措置法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-4131-7/art-34/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-4
- suppl-4131-7/art-34/par-9/item-1: 第四項 → 租税特別措置法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-4131-7/art-34/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-4
- suppl-4131-7/art-34/par-9/item-2: 前号 → 租税特別措置法 附則第三十四条第九項第一号 (Supplementary Provisions, Article 34, paragraph (9), item (i)), suppl-4131-7/art-34/par-9/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9/item-1
- suppl-4131-7/art-34/par-9/item-2: 第四項 → 租税特別措置法 附則第三十四条第四項 (Supplementary Provisions, Article 34, paragraph (4)), suppl-4131-7/art-34/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-4
- suppl-4131-7/art-34/par-10: 酒税法第四十八条 → e-Gov law 328AC0000000006, 第四十八条 (Article 48), art-48 — not held in this collection
- suppl-4131-7/art-34/par-10: 第二号 → e-Gov law 328AC0000000006, 第四十八条第一項第二号 (Article 48, paragraph (1), item (ii)), art-48/par-1/item-2 — not held in this collection
- suppl-4131-7/art-34/par-10: 第六項 → 租税特別措置法 附則第三十四条第六項 (Supplementary Provisions, Article 34, paragraph (6)), suppl-4131-7/art-34/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6
- suppl-4131-7/art-34/par-11: 第六項 → 租税特別措置法 附則第三十四条第六項 (Supplementary Provisions, Article 34, paragraph (6)), suppl-4131-7/art-34/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6
- suppl-4131-7/art-34/par-11: 前項 → 租税特別措置法 附則第三十四条第十項 (Supplementary Provisions, Article 34, paragraph (10)), suppl-4131-7/art-34/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-10
- suppl-4131-7/art-34/par-12: 前項 → 租税特別措置法 附則第三十四条第十一項 (Supplementary Provisions, Article 34, paragraph (11)), suppl-4131-7/art-34/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-11
- suppl-4131-7/art-34/par-13: 第一項 → 租税特別措置法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-4131-7/art-34/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-1
- suppl-4131-7/art-37/par-1: 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第六項から第九項まで → 租税特別措置法 附則第三十六条第九項 (Supplementary Provisions, Article 36, paragraph (9)), suppl-4071-55/art-36/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-36/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-9
- suppl-4131-7/art-37/par-1: 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第六項から第九項まで → 租税特別措置法 附則第三十六条第七項 (Supplementary Provisions, Article 36, paragraph (7)), suppl-4071-55/art-36/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-36/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-7
- suppl-4131-7/art-37/par-1: 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第六項から第九項まで → 租税特別措置法 附則第三十六条第六項 (Supplementary Provisions, Article 36, paragraph (6)), suppl-4071-55/art-36/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-36/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-6
- suppl-4131-7/art-37/par-1: 同条第三項 → 租税特別措置法 附則第三十六条第三項 (Supplementary Provisions, Article 36, paragraph (3)), suppl-4071-55/art-36/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-36/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-3
- suppl-4131-7/art-37/par-1: 租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第六項から第九項まで → 租税特別措置法 附則第三十六条第八項 (Supplementary Provisions, Article 36, paragraph (8)), suppl-4071-55/art-36/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4071-55/art-36/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4071-55/art-36/par-8
- suppl-4131-7/art-38/par-1: 租税特別措置法等の一部を改正する法律（平成十二年法律第十三号）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-4121-13/art-20/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4121-13/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4121-13/art-20/par-4
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4131-7/art-26 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-26
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4131-7/art-27 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4131-7/art-30 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-30
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4131-7/art-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-12
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三十八条 (Supplementary Provisions, Article 38), suppl-4131-7/art-38 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-38
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第五条 (Supplementary Provisions, Article 5), suppl-4131-7/art-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-5
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4131-7/art-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-15
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三十一条 (Supplementary Provisions, Article 31), suppl-4131-7/art-31 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-31
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-4131-7/art-32 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三十七条 (Supplementary Provisions, Article 37), suppl-4131-7/art-37 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-37
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4131-7/art-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-19
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4131-7/art-20 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4131-7/art-22 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4131-7/art-25 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-25
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第六条 (Supplementary Provisions, Article 6), suppl-4131-7/art-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-6
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4131-7/art-18 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4131-7/art-28 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-28
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-4131-7/art-29 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-29
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十条 (Supplementary Provisions, Article 10), suppl-4131-7/art-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-10
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4131-7/art-21 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-4131-7/art-36 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-36
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第七条 (Supplementary Provisions, Article 7), suppl-4131-7/art-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-7
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4131-7/art-23 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-23
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4131-7/art-33 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-33
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4131-7/art-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-14 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-14
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三条 (Supplementary Provisions, Article 3), suppl-4131-7/art-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-3
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4131-7/art-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-13
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十七条 (Supplementary Provisions, Article 17), suppl-4131-7/art-17 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-17
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二条 (Supplementary Provisions, Article 2), suppl-4131-7/art-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-2
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4131-7/art-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-11
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4131-7/art-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-16
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-4131-7/art-34 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第九条 (Supplementary Provisions, Article 9), suppl-4131-7/art-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-9
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4131-7/art-24 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-24
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第四条 (Supplementary Provisions, Article 4), suppl-4131-7/art-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-4
- suppl-4131-7/art-39/par-1: 附則第二条から前条まで → 租税特別措置法 附則第八条 (Supplementary Provisions, Article 8), suppl-4131-7/art-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8
## Cited by
65 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 第七十条の四の二第九項第五号（贈与税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-4-2/par-9/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-4-2/par-9/item-5
- 租税特別措置法 第七十条の六の二第二項第三号（相続税の納税猶予を適用している場合の特定貸付けの特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-6-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-6-2/par-2/item-3
- 租税特別措置法 附則第一条第一項第一号イ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-1/sub-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/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-2
- 租税特別措置法 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-5
- 租税特別措置法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-1/par-1/item-6
- 租税特別措置法 附則第八条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-1
- 租税特別措置法 附則第八条第七項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-8/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-8/par-7
- 租税特別措置法 附則第十五条第一項（個人の譲渡所得の課税の特例に関する経過措置等と定率による税額控除の特例との調整） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-15/par-1
- 租税特別措置法 附則第十八条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-1
- 租税特別措置法 附則第十八条第十項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-18/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-18/par-10
- 租税特別措置法 附則第二十条第一項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-1
- 租税特別措置法 附則第二十条第二項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-2
- 租税特別措置法 附則第二十条第三項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-3
- 租税特別措置法 附則第二十条第四項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4
- 租税特別措置法 附則第二十条第四項第一号（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-1
- 租税特別措置法 附則第二十条第四項第二号（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-2
- 租税特別措置法 附則第二十条第四項第三号（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-4/item-3
- 租税特別措置法 附則第二十条第五項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-5
- 租税特別措置法 附則第二十条第六項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-6
- 租税特別措置法 附則第二十条第七項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-7
- 租税特別措置法 附則第二十条第八項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-8
- 租税特別措置法 附則第二十条第九項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-9
- 租税特別措置法 附則第二十条第十項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-10
- 租税特別措置法 附則第二十条第十一項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-11
- 租税特別措置法 附則第二十条第十二項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-12
- 租税特別措置法 附則第二十条第十三項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-13
- 租税特別措置法 附則第二十条第十四項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-14
- 租税特別措置法 附則第二十条第十五項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-15
- 租税特別措置法 附則第二十条第十六項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-16
- 租税特別措置法 附則第二十条第十七項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-17
- 租税特別措置法 附則第二十条第十八項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-18
- 租税特別措置法 附則第二十条第十九項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-19
- 租税特別措置法 附則第二十条第二十項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-20
- 租税特別措置法 附則第二十条第二十一項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-21
- 租税特別措置法 附則第二十条第二十二項（準備金方式による特別償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-20/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-20/par-22
- 租税特別措置法 附則第二十一条第二項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-2
- 租税特別措置法 附則第二十一条第三項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-3
- 租税特別措置法 附則第二十一条第四項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-4
- 租税特別措置法 附則第二十一条第五項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-5
- 租税特別措置法 附則第二十一条第七項（法人の準備金に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-21/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-21/par-7
- 租税特別措置法 附則第二十二条第一項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-22/par-1
- 租税特別措置法 附則第二十七条第一項（欠損金の繰越期間の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-1
- 租税特別措置法 附則第二十七条第三項（欠損金の繰越期間の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-3
- 租税特別措置法 附則第二十七条第四項（欠損金の繰越期間の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-4
- 租税特別措置法 附則第二十七条第五項（欠損金の繰越期間の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-5
- 租税特別措置法 附則第二十七条第六項（欠損金の繰越期間の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-27/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-27/par-6
- 租税特別措置法 附則第三十二条第一項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-1
- 租税特別措置法 附則第三十二条第三項（相続税及び贈与税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-32/par-3
- 租税特別措置法 附則第三十四条第一項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-1
- 租税特別措置法 附則第三十四条第二項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-2
- 租税特別措置法 附則第三十四条第三項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-3
- 租税特別措置法 附則第三十四条第五項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-5
- 租税特別措置法 附則第三十四条第六項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6
- 租税特別措置法 附則第三十四条第六項第二号（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-6/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-6/item-2
- 租税特別措置法 附則第三十四条第七項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-7
- 租税特別措置法 附則第三十四条第八項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-8
- 租税特別措置法 附則第三十四条第九項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9
- 租税特別措置法 附則第三十四条第九項第一号（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9/item-1
- 租税特別措置法 附則第三十四条第九項第二号（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7/art-34/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4131-7/art-34/par-9/item-2
- …and 5 more at https://japanlaw.org/ja/special-taxation-measures-act/suppl-4131-7
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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-20261007T211206-407, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-408, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-409, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-410, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-411, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-412, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-413, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-414, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T022521-002, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-010, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-006, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-007, translated 2026-10-08
- claude-sonnet-5-5 — Machine translation, batch special-taxation-measures-act-20261009T162006-001, translated 2026-10-10
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07