# 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-4191-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4191-6
- 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 平成一九年三月三〇日法律第六号
suppl-4191-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4191-6/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1
**第一項** この法律は、平成十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4191-6/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1
This Act comes into effect on April 1, 2007; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
machine translation, not official
**一** 次に掲げる規定 平成十九年五月一日
suppl-4191-6/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-1
the following provisions: May 1, 2007
machine translation, not official
**イからニまで** 略
suppl-4191-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-1/sub-1
Omitted
machine translation, not official
**ホ** 第十二条中租税特別措置法の目次の改正規定（「第二款 居住者の特定外国信託に係る所得の課税の特例（第四十条の七―第四十条の九）」を「／第二款 削除／第三款 特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例（第四十条の十―第四十条の十二）／」に改める部分、「第二款 内国法人の特定外国信託に係る所得の課税の特例（第六十六条の九の二―第六十六条の九の五）」を「／第二款 削除／第三款 特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例（第六十六条の九の六―第六十六条の九の九）／」に改める部分及び「第二款 連結法人の特定外国信託に係る所得の課税の特例（第六十八条の九十三の二―第六十八条の九十三の五）」を「／第二款 削除／第三款 特殊関係株主等である連結法人に係る特定外国法人に係る所得の課税の特例（第六十八条の九十三の六―第六十八条の九十三の九）／」に改める部分に限る。）、同法第三十七条の十第三項第一号の改正規定（「又は出資以外の」を「若しくは出資又は合併法人との間に当該合併法人の発行済株式若しくは出資（自己が有する自己の株式又は出資を除く。次号において「発行済株式等」という。）の全部を保有する関係として政令で定める関係がある法人の株式若しくは出資のいずれか一方の株式又は出資以外の」に、「されたものに限る」を「されなかつたものを除く」に改める部分に限る。）、同項第二号の改正規定（「又は出資以外の」を「若しくは出資又は分割承継法人との間に当該分割承継法人の発行済株式等の全部を保有する関係として政令で定める関係がある法人の株式若しくは出資のいずれか一方の株式又は出資以外の」に改める部分及び「されたものに限る」を「されなかつたものを除く」に改める部分に限る。）、同法第三十七条の十一の二第二項第三号の改正規定、同法第三十七条の十四の次に二条を加える改正規定、同法第二章第四節の二に一款を加える改正規定、同法第三章第七節の四に一款を加える改正規定、同法第六十八条の三の改正規定（「第六十八条の三」を「第六十八条の二の二」に改める部分に限る。）、同条を同法第六十八条の二の二とし、同条の次に二条を加える改正規定、同章第二十四節に一款を加える改正規定及び同法第六十八条の百九の次に一条を加える改正規定並びに附則第七十五条第二項及び第四項、第七十六条、第七十七条、第八十三条、第百一条、第百九条、第百十条、第百二十四条並びに第百二十八条の規定
suppl-4191-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-1/sub-2
in Article 12, the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "Subsection 2 Special Provisions on Taxation on Income Pertaining to Specified Foreign Trusts of Residents (Articles 40-7 to 40-9)" to "/Subsection 2 Deleted/Subsection 3 Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Residents Who Are Specially Related Shareholders, etc. (Articles 40-10 to 40-12)/", the part changing "Subsection 2 Special Provisions on Taxation on Income Pertaining to Specified Foreign Trusts of Domestic Corporations (Articles 66-9-2 to 66-9-5)" to "/Subsection 2 Deleted/Subsection 3 Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Domestic Corporations That Are Specially Related Shareholders, etc. (Articles 66-9-6 to 66-9-9)/" and the part changing "Subsection 2 Special Provisions on Taxation on Income Pertaining to Specified Foreign Trusts of Consolidated Corporations (Articles 68-93-2 to 68-93-5)" to "/Subsection 2 Deleted/Subsection 3 Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Consolidated Corporations That Are Specially Related Shareholders, etc. (Articles 68-93-6 to 68-93-9)/"), the provision amending Article 37-10, paragraph (3), item (i) of that Act (limited to the part changing "or contributions other than" to "or contributions, or of shares or contributions of a corporation that has, with the merging corporation, a relationship specified by Cabinet Order as a relationship of holding all of the issued shares or contributions of that merging corporation (excluding its own shares or contributions held by that merging corporation; referred to as 'issued shares, etc.' in the following item), other than the shares or contributions of either one of them" and changing "limited to those that were made" to "excluding those that were not made"), the provision amending item (ii) of that paragraph (limited to the part changing "or contributions other than" to "or contributions, or of shares or contributions of a corporation that has, with the successor corporation in a company split, a relationship specified by Cabinet Order as a relationship of holding all of the issued shares, etc. of that successor corporation in a company split, other than the shares or contributions of either one of them" and the part changing "limited to those that were made" to "excluding those that were not made"), the provision amending Article 37-11-2, paragraph (2), item (iii) of that Act, the provision adding two Articles after Article 37-14 of that Act, the provision adding one Subsection to Chapter II, Section 4-2 of that Act, the provision adding one Subsection to Chapter III, Section 7-4 of that Act, the provision amending Article 68-3 of that Act (limited to the part changing "Article 68-3" to "Article 68-2-2"), the provision renumbering that Article as Article 68-2-2 of that Act and adding two Articles after that Article, the provision adding one Subsection to Section 24 of that Chapter and the provision adding one Article after Article 68-109 of that Act, and the provisions of Article 75, paragraphs (2) and (4), Article 76, Article 77, Article 83, Article 101, Article 109, Article 110, Article 124 and Article 128 of the Supplementary Provisions;
machine translation, not official
**二** 次に掲げる規定 平成十九年七月一日
suppl-4191-6/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-2
the following provisions: July 1, 2007
machine translation, not official
**イ** 略
suppl-4191-6/art-1/par-1/item-2/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-2/sub-1
Omitted
machine translation, not official
**ロ** 第十二条中租税特別措置法第四十一条の十五の二第二項第一号の改正規定
suppl-4191-6/art-1/par-1/item-2/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-2/sub-2
in Article 12, the provision amending Article 41-15-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation;
machine translation, not official
**三** 略
suppl-4191-6/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-3
Omitted
machine translation, not official
**四** 次に掲げる規定 平成二十年一月一日
suppl-4191-6/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-4
the following provisions: January 1, 2008
machine translation, not official
**イ** 略
suppl-4191-6/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-4/sub-1
Omitted
machine translation, not official
**ロ** 第十二条中租税特別措置法の目次の改正規定（「第八十四条の五」を「第八十四条の六」に改める部分に限る。）、同法第三条第三項の改正規定、同法第五条の二第四項の改正規定、同法第八条の二第五項の改正規定、同法第八条の五第四項の改正規定、同法第三十四条第三項の改正規定、同法第三十八条（見出しを含む。）の改正規定、同法第六十五条の三第二項の改正規定、同条第三項の改正規定、同法第六十八条の七十四第二項及び第三項の改正規定並びに同法第五章中第八十四条の五を第八十四条の六とし、第八十四条の四の次に一条を加える改正規定並びに附則第七十四条第五項、第七十八条、第九十七条第三項及び第百二十条第三項の規定
suppl-4191-6/art-1/par-1/item-4/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-4/sub-2
in Article 12, the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "Article 84-5" to "Article 84-6"), the provision amending Article 3, paragraph (3) of that Act, the provision amending Article 5-2, paragraph (4) of that Act, the provision amending Article 8-2, paragraph (5) of that Act, the provision amending Article 8-5, paragraph (4) of that Act, the provision amending Article 34, paragraph (3) of that Act, the provision amending Article 38 of that Act (including its heading), the provision amending Article 65-3, paragraph (2) of that Act, the provision amending paragraph (3) of that Article, the provision amending Article 68-74, paragraphs (2) and (3) of that Act and the provision renumbering Article 84-5 as Article 84-6 and adding one Article after Article 84-4 in Chapter V of that Act, and the provisions of Article 74, paragraph (5), Article 78, Article 97, paragraph (3) and Article 120, paragraph (3) of the Supplementary Provisions;
machine translation, not official
**五** 次に掲げる規定 平成二十年一月四日
suppl-4191-6/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-5
the following provisions: January 4, 2008;
machine translation, not official
**イ** 略
suppl-4191-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ロ** 第十二条中租税特別措置法の目次の改正規定（「第九十七条」を「第九十七条・第九十八条」に改める部分に限る。）、同法第四十一条の十九の二の次に一条を加える改正規定及び同法第八章中第九十七条を第九十八条とし、同条の前に一条を加える改正規定並びに附則第八十六条の規定
suppl-4191-6/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-5/sub-2
in Article 12, the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "Article 97" to "Articles 97 and 98"), the provision adding one Article after Article 41-19-2 of that Act and the provision renumbering Article 97 as Article 98 and adding one Article before that Article in Chapter VIII of that Act, and the provisions of Article 86 of the Supplementary Provisions;
machine translation, not official
**六** 次に掲げる規定 平成二十年四月一日
suppl-4191-6/art-1/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-6
the following provisions: April 1, 2008
machine translation, not official
**イからハまで** 略
suppl-4191-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-6/sub-1
Omitted
machine translation, not official
**ニ** 第十二条中租税特別措置法第十条の二の改正規定、同法第十条の三（見出しを含む。）の改正規定、同法第十条の四の見出しの改正規定、同条第一項の改正規定（「及び第四項」及び「（以下この条において「事業基盤強化設備」という。）」を削り、「以下第四項まで及び第七項において「特定事業基盤強化設備」」を「以下この条において「事業基盤強化設備」」に、「又は特定事業基盤強化設備」を「又は事業基盤強化設備」に、「当該特定事業基盤強化設備」を「当該事業基盤強化設備」に改める部分に限る。）、同条第二項の改正規定、同条第三項の改正規定、同条第四項を削る改正規定、同条第五項の改正規定、同項を同条第四項とする改正規定、同条第六項の改正規定、同項を同条第五項とする改正規定、同項の次に一項を加える改正規定、同条第七項の改正規定、同条第八項の改正規定、同条第九項の改正規定、同条第十項の改正規定、同条第十一項から第十四項までを削る改正規定、同法第十条の五（見出しを含む。）の改正規定（同条第一項中「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同法第十条の六（見出しを含む。）の改正規定、同法第十一条第一項の改正規定、同法第十一条の二第一項の改正規定（同項の表の第一号に係る部分を除く。）、同法第十一条の三第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該事業革新設備をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第十一条の四第一項の改正規定（「場合」の下に「（所有権移転外リース取引により取得した当該特定電気通信設備等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第十一条の七第一項の改正規定（同項第二号に係る部分を除く。）、同法第十二条第一項の改正規定（「供したとき」の下に「（所有権移転外リース取引により取得した当該工業用機械等をその用に供した場合を除く。）」を加える部分に限る。）、同法第十二条の二第一項の改正規定（「場合」の下に「（所有権移転外リース取引により取得した当該医療用機器等をその用に供した場合を除く。）」を加える部分に限る。）、同法第十二条の三第三項の改正規定（「場合（」の下に「所有権移転外リース取引により取得した当該建替え病院用等建物をその用に供した場合を除き、」を加える部分に限る。）、同法第十三条第一項の改正規定（「建設したもの（」の下に「所有権移転外リース取引により取得したものを除く。」を加える部分に限る。）、同条第三項の改正規定、同法第十三条の二第一項の改正規定（「附属設備（」の下に「所有権移転外リース取引により取得したものを除く。」を加える部分に限る。）、同法第十四条第一項の改正規定（「第五項」を「第三項」に改める部分を除く。）、同条第二項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該高齢者向け優良賃貸住宅を賃貸の用に供した場合を除く。）」を加える部分に限る。）、同法第十四条の二第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該特定再開発建築物等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第十五条第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該倉庫用建物等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第二十八条の三第二項の改正規定、同法第三十三条第一項の改正規定、同法第三十七条第一項の改正規定（「交換によるもの」の下に「、所有権移転外リース取引によるもの」を加える部分に限る。）、同法第三十七条の五第一項の改正規定（「又は交換」を「、交換又は所有権移転外リース取引」に改める部分に限る。）、同法第四十二条の四の改正規定（同条第十一項及び第十四項に係る部分を除く。）、同法第四十二条の五の改正規定（同条第四項に係る部分及び同条第八項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同法第四十二条の六（見出しを含む。）の改正規定（同条第五項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び同条第十項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同法第四十二条の七の見出しの改正規定、同条第一項の改正規定（「及び第三項」及び「（以下この条において「事業基盤強化設備」という。）」を削り、「以下第三項までにおいて「特定事業基盤強化設備」」を「以下この条において「事業基盤強化設備」」に、「又は特定事業基盤強化設備」を「又は事業基盤強化設備」に、「当該特定事業基盤強化設備」を「当該事業基盤強化設備」に改める部分に限る。）、同条第二項の改正規定（「又は第五号」を削り、「、政令で定める法人を」を「政令で定める法人を、同項第四号に掲げる法人にあつては同号に規定する大規模法人をそれぞれ」に改める部分及び「基準取得価額」を「取得価額」に改める部分を除く。）、同条第三項を削る改正規定、同条第四項の改正規定、同項を同条第三項とする改正規定、同条第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同項を同条第四項とする改正規定、同条第六項を削る改正規定、同条第七項の改正規定、同項を同条第五項とし、同項の次に一項を加える改正規定、同条第八項を同条第七項とする改正規定、同条第九項の改正規定、同項を同条第八項とする改正規定、同条第十項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同項を同条第九項とする改正規定、同条第十一項の改正規定、同項を同条第十項とする改正規定、同条第十二項の改正規定、同項を同条第十一項とし、同項の次に一項を加える改正規定、同条第十三項を削る改正規定、同法第四十二条の九第一項の改正規定（「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同条第四項の改正規定、同法第四十二条の十（見出しを含む。）の改正規定（同条第一項中「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分、同条第五項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び同条第十項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同法第四十二条の十一（見出しを含む。）の改正規定（同条第五項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び同条第十項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同法第四十二条の十二第一項の改正規定、同法第四十三条第一項の改正規定、同法第四十三条の二第一項の改正規定（「場合」の下に「（所有権移転外リース取引により取得した当該研究施設をその用に供した場合を除く。）」を加える部分に限る。）、同法第四十三条の三第一項の改正規定（「場合」の下に「（所有権移転外リース取引により取得した当該保全事業等資産をその用に供した場合を除く。）」を加える部分に限る。）、同法第四十四条第一項の改正規定（同項の表の第一号に係る部分を除く。）、同法第四十四条の三第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該事業革新設備をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第四十四条の四第一項の改正規定（「場合」の下に「（所有権移転外リース取引により取得した当該特定電気通信設備等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第四十四条の七第一項の改正規定（同項第二号に係る部分を除く。）、同法第四十五条第一項の改正規定（「供したとき」の下に「（所有権移転外リース取引により取得した当該工業用機械等をその用に供した場合を除く。）」を加える部分に限る。）、同法第四十五条の二第一項の改正規定（「場合」の下に「（所有権移転外リース取引により取得した当該医療用機器等をその用に供した場合を除く。）」を加える部分に限る。）、同条第四項の改正規定（「場合（」の下に「所有権移転外リース取引により取得した当該建替え病院用等建物をその用に供した場合を除き、」を加える部分に限る。）、同法第四十六条第一項の改正規定（「附属設備」の下に「（所有権移転外リース取引により取得したものを除く。）」を加える部分に限る。）、同法第四十六条の二第一項の改正規定（「建設したもの」の下に「（所有権移転外リース取引により取得したものを除く。）」を加える部分に限る。）、同条第二項の改正規定、同法第四十七条第一項の改正規定、同条第三項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該高齢者向け優良賃貸住宅を賃貸の用に供した場合を除く。）」を加える部分に限る。）、同法第四十七条の二第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該特定再開発建築物等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第四十八条第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該倉庫用建物等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第六十二条第一項の改正規定（「第九十二条」を「第九十二条第一項」に改める部分を除く。）、同条第六項第二号の改正規定、同法第六十二条の三第一項の改正規定、同条第八項の改正規定（「第四項第十一号から第十六号まで」を「第四項第十二号から第十七号まで」に改める部分を除く。）、同条第十一項第二号の改正規定、同法第六十三条第一項の改正規定、同法第六十四条第一項の改正規定、同法第六十五条の七第十五項第二号の改正規定（「よるもの」の下に「、所有権移転外リース取引によるもの」を加える部分に限る。）、同法第六十七条の四第二項の改正規定、同法第六十八条の九の改正規定（同条第十一項に係る部分及び同条第十四項に係る部分を除く。）、同法第六十八条の十の改正規定（同条第四項に係る部分及び同条第九項中「第二条第三十一号の三」を「第二条第三十二号」に、「同条第三十一号の三」を「同条第三十二号」に改める部分を除く。）、同法第六十八条の十一（見出しを含む。）の改正規定（同条第五項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分並びに同条第十一項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分を除く。）、同法第六十八条の十二の見出しの改正規定、同条第一項の改正規定（「及び第三項」及び「（以下この条において「事業基盤強化設備」という。）」を削り、「以下第三項までにおいて「特定事業基盤強化設備」」を「以下この条において「事業基盤強化設備」」に、「又は特定事業基盤強化設備」を「又は事業基盤強化設備」に、「当該特定事業基盤強化設備」を「当該事業基盤強化設備」に改める部分に限る。）、同条第二項の改正規定（「又は第五号」を削り、「、政令で定める連結法人を」を「政令で定める連結法人を、同項第四号に掲げる連結法人にあつては同号に規定する大規模連結法人をそれぞれ」に改める部分及び「基準取得価額」を「取得価額」に改める部分を除く。）、同条第三項を削る改正規定、同条第四項の改正規定、同項を同条第三項とする改正規定、同条第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分を除く。）、同項を同条第四項とする改正規定、同条第六項を削る改正規定、同条第七項の改正規定、同項を同条第五項とし、同項の次に一項を加える改正規定、同条第八項の改正規定、同項を同条第七項とし、同条第九項を同条第八項とする改正規定、同条第十項の改正規定、同項を同条第九項とする改正規定、同条第十一項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分を除く。）、同項を同条第十項とする改正規定、同条第十二項の改正規定、同項を同条第十一項とする改正規定、同条第十三項の改正規定、同項を同条第十二項とし、同項の次に一項を加える改正規定、同条第十四項を削る改正規定、同法第六十八条の十三第一項の改正規定（「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。）、同条第四項の改正規定、同法第六十八条の十四（見出しを含む。）の改正規定（同条第一項中「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分、同条第五項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分並びに同条第十一項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分を除く。）、同法第六十八条の十五（見出しを含む。）の改正規定（同条第五項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分並びに同条第十一項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分を除く。）、同法第六十八条の十五の二第一項の改正規定、同法第六十八条の十六第一項の改正規定、同法第六十八条の十七第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該研究施設をその用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の十八第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該保全事業等資産をその用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の十九第一項の改正規定（同項の表の第一号に係る部分を除く。）、同法第六十八条の二十一第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該事業革新設備をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の二十三第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該特定電気通信設備等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の二十六第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該再商品化設備等をその用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の二十七第一項の改正規定、同法第六十八条の二十九第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該医療用機器等をその用に供した場合を除く。）」を加える部分に限る。）、同条第四項の改正規定（「場合（」の下に「所有権移転外リース取引により取得した当該建替え病院用等建物をその用に供した場合を除き、」を加える部分に限る。）、同法第六十八条の三十第一項の改正規定（「附属設備」の下に「（所有権移転外リース取引により取得したものを除く。）」を加える部分に限る。）、同法第六十八条の三十一第一項の改正規定（「建設したもの」の下に「（所有権移転外リース取引により取得したものを除く。）」を加える部分に限る。）、同条第二項の改正規定、同法第六十八条の三十四第一項の改正規定、同条第三項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該高齢者向け優良賃貸住宅を賃貸の用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の三十五第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該特定再開発建築物等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の三十六第一項の改正規定（「供した場合」の下に「（所有権移転外リース取引により取得した当該倉庫用建物等をその事業の用に供した場合を除く。）」を加える部分に限る。）、同法第六十八条の六十七の改正規定、同法第六十八条の六十八第一項の改正規定、同条第八項の改正規定（「同条第四項第十一号から第十六号まで」を「同条第四項第十二号から第十七号まで」に改める部分を除く。）、同条第十一項第二号の改正規定、同法第六十八条の六十九第一項の改正規定、同法第六十八条の七十第一項の改正規定、同法第六十八条の七十八第十五項第二号の改正規定（「よるもの」の下に「、所有権移転外リース取引によるもの」を加える部分に限る。）及び同法第六十八条の百二第二項の改正規定並びに附則第六十五条、第六十六条、第六十七条第四項、第六十八条、第六十九条、第七十条第一項、第八項、第十三項及び第十六項、第七十二条、第七十四条第三項、第十三項及び第十四項、第八十八条、第八十九条、第九十条第六項、第九十一条、第九十二条、第九十三条第一項、第十一項、第十六項及び第十九項、第九十七条第一項及び第七項、第百四条、第百十二条、第百十三条、第百十四条第六項、第百十五条、第百十六条、第百十七条第一項、第十一項、第十六項及び第十九項、第百二十条第一項及び第七項並びに第百二十六条の規定
suppl-4191-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-6/sub-2
in Article 12, the provision amending Article 10-2 of the Act on Special Measures Concerning Taxation, the provision amending Article 10-3 of that Act (including its heading), the provision amending the heading of Article 10-4 of that Act, the provision amending paragraph (1) of that Article (limited to the part deleting "and paragraph (4)" and "(hereinafter referred to as 'business base strengthening equipment' in this Article)" and changing "referred to as 'specified business base strengthening equipment' in the following paragraphs up to paragraph (4) and in paragraph (7)" to "referred to as 'business base strengthening equipment' hereinafter in this Article", "or specified business base strengthening equipment" to "or business base strengthening equipment" and "that specified business base strengthening equipment" to "that business base strengthening equipment"), the provision amending paragraph (2) of that Article, the provision amending paragraph (3) of that Article, the provision deleting paragraph (4) of that Article, the provision amending paragraph (5) of that Article, the provision renumbering that paragraph as paragraph (4) of that Article, the provision amending paragraph (6) of that Article, the provision renumbering that paragraph as paragraph (5) of that Article, the provision adding one paragraph after that paragraph, the provision amending paragraph (7) of that Article, the provision amending paragraph (8) of that Article, the provision amending paragraph (9) of that Article, the provision amending paragraph (10) of that Article, the provision deleting paragraphs (11) through (14) of that Article, the provision amending Article 10-5 of that Act (including its heading) (excluding the part changing "March 31, 2007" to "March 31, 2012" in paragraph (1) of that Article), the provision amending Article 10-6 of that Act (including its heading), the provision amending Article 11, paragraph (1) of that Act, the provision amending Article 11-2, paragraph (1) of that Act (excluding the part concerning item (i) of the table in that paragraph), the provision amending Article 11-3, paragraph (1) of that Act (limited to the part adding "(excluding the case where that equipment for business innovation acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending Article 11-4, paragraph (1) of that Act (limited to the part adding "(excluding the case where that specified telecommunications equipment, etc. acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "the case"), the provision amending Article 11-7, paragraph (1) of that Act (excluding the part concerning item (ii) of that paragraph), the provision amending Article 12, paragraph (1) of that Act (limited to the part adding "(excluding the case where that industrial machinery, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "is provided for use"), the provision amending Article 12-2, paragraph (1) of that Act (limited to the part adding "(excluding the case where that medical equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "the case"), the provision amending Article 12-3, paragraph (3) of that Act (limited to the part adding "excluding the case where those replacement hospital buildings, etc. acquired through a lease transaction without transfer of ownership are provided for that use, and" after "the case ("), the provision amending Article 13, paragraph (1) of that Act (limited to the part adding "excluding those acquired through a lease transaction without transfer of ownership;" after "constructed ("), the provision amending paragraph (3) of that Article, the provision amending Article 13-2, paragraph (1) of that Act (limited to the part adding "excluding those acquired through a lease transaction without transfer of ownership;" after "associated facilities ("), the provision amending Article 14, paragraph (1) of that Act (excluding the part changing "paragraph (5)" to "paragraph (3)"), the provision amending paragraph (2) of that Article (limited to the part adding "(excluding the case where that good-quality rental housing for the elderly acquired through a lease transaction without transfer of ownership is provided for lease)" after "provided for use"), the provision amending Article 14-2, paragraph (1) of that Act (limited to the part adding "(excluding the case where those specified redevelopment buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending Article 15, paragraph (1) of that Act (limited to the part adding "(excluding the case where those warehouse buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending Article 28-3, paragraph (2) of that Act, the provision amending Article 33, paragraph (1) of that Act, the provision amending Article 37, paragraph (1) of that Act (limited to the part adding ", those through a lease transaction without transfer of ownership" after "those through exchange"), the provision amending Article 37-5, paragraph (1) of that Act (limited to the part changing "or exchange" to ", exchange or lease transaction without transfer of ownership"), the provision amending Article 42-4 of that Act (excluding the part concerning paragraphs (11) and (14) of that Article), the provision amending Article 42-5 of that Act (excluding the part concerning paragraph (4) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (8) of that Article), the provision amending Article 42-6 of that Act (including its heading) (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (5) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (10) of that Article), the provision amending the heading of Article 42-7 of that Act, the provision amending paragraph (1) of that Article (limited to the part deleting "and paragraph (3)" and "(hereinafter referred to as 'business base strengthening equipment' in this Article)" and changing "referred to as 'specified business base strengthening equipment' in the following paragraphs up to paragraph (3)" to "referred to as 'business base strengthening equipment' hereinafter in this Article", "or specified business base strengthening equipment" to "or business base strengthening equipment" and "that specified business base strengthening equipment" to "that business base strengthening equipment"), the provision amending paragraph (2) of that Article (excluding the part deleting "or item (v)" and changing ", corporations specified by Cabinet Order" to "corporations specified by Cabinet Order, and, for corporations listed in item (iv) of that paragraph, large-scale corporations prescribed in that item, respectively," and the part changing "base acquisition cost" to "acquisition cost"), the provision deleting paragraph (3) of that Article, the provision amending paragraph (4) of that Article, the provision renumbering that paragraph as paragraph (3) of that Article, the provision amending paragraph (5) of that Article (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision renumbering that paragraph as paragraph (4) of that Article, the provision deleting paragraph (6) of that Article, the provision amending paragraph (7) of that Article, the provision renumbering that paragraph as paragraph (5) of that Article and adding one paragraph after that paragraph, the provision renumbering paragraph (8) of that Article as paragraph (7) of that Article, the provision amending paragraph (9) of that Article, the provision renumbering that paragraph as paragraph (8) of that Article, the provision amending paragraph (10) of that Article (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision renumbering that paragraph as paragraph (9) of that Article, the provision amending paragraph (11) of that Article, the provision renumbering that paragraph as paragraph (10) of that Article, the provision amending paragraph (12) of that Article, the provision renumbering that paragraph as paragraph (11) of that Article and adding one paragraph after that paragraph, the provision deleting paragraph (13) of that Article, the provision amending Article 42-9, paragraph (1) of that Act (excluding the part changing "March 31, 2007" to "March 31, 2012"), the provision amending paragraph (4) of that Article, the provision amending Article 42-10 of that Act (including its heading) (excluding the part changing "March 31, 2007" to "March 31, 2012" in paragraph (1) of that Article, the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (5) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (10) of that Article), the provision amending Article 42-11 of that Act (including its heading) (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (5) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (10) of that Article), the provision amending Article 42-12, paragraph (1) of that Act, the provision amending Article 43, paragraph (1) of that Act, the provision amending Article 43-2, paragraph (1) of that Act (limited to the part adding "(excluding the case where those research facilities acquired through a lease transaction without transfer of ownership are provided for that use)" after "the case"), the provision amending Article 43-3, paragraph (1) of that Act (limited to the part adding "(excluding the case where those conservation project assets, etc. acquired through a lease transaction without transfer of ownership are provided for that use)" after "the case"), the provision amending Article 44, paragraph (1) of that Act (excluding the part concerning item (i) of the table in that paragraph), the provision amending Article 44-3, paragraph (1) of that Act (limited to the part adding "(excluding the case where that equipment for business innovation acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending Article 44-4, paragraph (1) of that Act (limited to the part adding "(excluding the case where that specified telecommunications equipment, etc. acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "the case"), the provision amending Article 44-7, paragraph (1) of that Act (excluding the part concerning item (ii) of that paragraph), the provision amending Article 45, paragraph (1) of that Act (limited to the part adding "(excluding the case where that industrial machinery, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "is provided for use"), the provision amending Article 45-2, paragraph (1) of that Act (limited to the part adding "(excluding the case where that medical equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "the case"), the provision amending paragraph (4) of that Article (limited to the part adding "excluding the case where those replacement hospital buildings, etc. acquired through a lease transaction without transfer of ownership are provided for that use, and" after "the case ("), the provision amending Article 46, paragraph (1) of that Act (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "associated facilities"), the provision amending Article 46-2, paragraph (1) of that Act (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "constructed"), the provision amending paragraph (2) of that Article, the provision amending Article 47, paragraph (1) of that Act, the provision amending paragraph (3) of that Article (limited to the part adding "(excluding the case where that good-quality rental housing for the elderly acquired through a lease transaction without transfer of ownership is provided for lease)" after "provided for use"), the provision amending Article 47-2, paragraph (1) of that Act (limited to the part adding "(excluding the case where those specified redevelopment buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending Article 48, paragraph (1) of that Act (limited to the part adding "(excluding the case where those warehouse buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending Article 62, paragraph (1) of that Act (excluding the part changing "Article 92" to "Article 92, paragraph (1)"), the provision amending paragraph (6), item (ii) of that Article, the provision amending Article 62-3, paragraph (1) of that Act, the provision amending paragraph (8) of that Article (excluding the part changing "paragraph (4), items (xi) through (xvi)" to "paragraph (4), items (xii) through (xvii)"), the provision amending paragraph (11), item (ii) of that Article, the provision amending Article 63, paragraph (1) of that Act, the provision amending Article 64, paragraph (1) of that Act, the provision amending Article 65-7, paragraph (15), item (ii) of that Act (limited to the part adding ", those through a lease transaction without transfer of ownership" after "those through"), the provision amending Article 67-4, paragraph (2) of that Act, the provision amending Article 68-9 of that Act (excluding the part concerning paragraph (11) of that Article and the part concerning paragraph (14) of that Article), the provision amending Article 68-10 of that Act (excluding the part concerning paragraph (4) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and "item (xxxi)-3 of that Article" to "item (xxxii) of that Article" in paragraph (9) of that Article), the provision amending Article 68-11 of that Act (including its heading) (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (5) of that Article, and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article" in paragraph (11) of that Article), the provision amending the heading of Article 68-12 of that Act, the provision amending paragraph (1) of that Article (limited to the part deleting "and paragraph (3)" and "(hereinafter referred to as 'business base strengthening equipment' in this Article)" and changing "referred to as 'specified business base strengthening equipment' in the following paragraphs up to paragraph (3)" to "referred to as 'business base strengthening equipment' hereinafter in this Article", "or specified business base strengthening equipment" to "or business base strengthening equipment" and "that specified business base strengthening equipment" to "that business base strengthening equipment"), the provision amending paragraph (2) of that Article (excluding the part deleting "or item (v)" and changing ", consolidated corporations specified by Cabinet Order" to "consolidated corporations specified by Cabinet Order, and, for consolidated corporations listed in item (iv) of that paragraph, large-scale consolidated corporations prescribed in that item, respectively," and the part changing "base acquisition cost" to "acquisition cost"), the provision deleting paragraph (3) of that Article, the provision amending paragraph (4) of that Article, the provision renumbering that paragraph as paragraph (3) of that Article, the provision amending paragraph (5) of that Article (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision renumbering that paragraph as paragraph (4) of that Article, the provision deleting paragraph (6) of that Article, the provision amending paragraph (7) of that Article, the provision renumbering that paragraph as paragraph (5) of that Article and adding one paragraph after that paragraph, the provision amending paragraph (8) of that Article, the provision renumbering that paragraph as paragraph (7) of that Article and renumbering paragraph (9) of that Article as paragraph (8) of that Article, the provision amending paragraph (10) of that Article, the provision renumbering that paragraph as paragraph (9) of that Article, the provision amending paragraph (11) of that Article (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision renumbering that paragraph as paragraph (10) of that Article, the provision amending paragraph (12) of that Article, the provision renumbering that paragraph as paragraph (11) of that Article, the provision amending paragraph (13) of that Article, the provision renumbering that paragraph as paragraph (12) of that Article and adding one paragraph after that paragraph, the provision deleting paragraph (14) of that Article, the provision amending Article 68-13, paragraph (1) of that Act (excluding the part changing "March 31, 2007" to "March 31, 2012"), the provision amending paragraph (4) of that Article, the provision amending Article 68-14 of that Act (including its heading) (excluding the part changing "March 31, 2007" to "March 31, 2012" in paragraph (1) of that Article, the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (5) of that Article, and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article" in paragraph (11) of that Article), the provision amending Article 68-15 of that Act (including its heading) (excluding the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (5) of that Article, and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article" in paragraph (11) of that Article), the provision amending Article 68-15-2, paragraph (1) of that Act, the provision amending Article 68-16, paragraph (1) of that Act, the provision amending Article 68-17, paragraph (1) of that Act (limited to the part adding "(excluding the case where those research facilities acquired through a lease transaction without transfer of ownership are provided for that use)" after "provided for use"), the provision amending Article 68-18, paragraph (1) of that Act (limited to the part adding "(excluding the case where those conservation project assets, etc. acquired through a lease transaction without transfer of ownership are provided for that use)" after "provided for use"), the provision amending Article 68-19, paragraph (1) of that Act (excluding the part concerning item (i) of the table in that paragraph), the provision amending Article 68-21, paragraph (1) of that Act (limited to the part adding "(excluding the case where that equipment for business innovation acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending Article 68-23, paragraph (1) of that Act (limited to the part adding "(excluding the case where that specified telecommunications equipment, etc. acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending Article 68-26, paragraph (1) of that Act (limited to the part adding "(excluding the case where that recycling equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "provided for use"), the provision amending Article 68-27, paragraph (1) of that Act, the provision amending Article 68-29, paragraph (1) of that Act (limited to the part adding "(excluding the case where that medical equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "provided for use"), the provision amending paragraph (4) of that Article (limited to the part adding "excluding the case where those replacement hospital buildings, etc. acquired through a lease transaction without transfer of ownership are provided for that use, and" after "the case ("), the provision amending Article 68-30, paragraph (1) of that Act (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "associated facilities"), the provision amending Article 68-31, paragraph (1) of that Act (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "constructed"), the provision amending paragraph (2) of that Article, the provision amending Article 68-34, paragraph (1) of that Act, the provision amending paragraph (3) of that Article (limited to the part adding "(excluding the case where that good-quality rental housing for the elderly acquired through a lease transaction without transfer of ownership is provided for lease)" after "provided for use"), the provision amending Article 68-35, paragraph (1) of that Act (limited to the part adding "(excluding the case where those specified redevelopment buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending Article 68-36, paragraph (1) of that Act (limited to the part adding "(excluding the case where those warehouse buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending Article 68-67 of that Act, the provision amending Article 68-68, paragraph (1) of that Act, the provision amending paragraph (8) of that Article (excluding the part changing "paragraph (4), items (xi) through (xvi) of that Article" to "paragraph (4), items (xii) through (xvii) of that Article"), the provision amending paragraph (11), item (ii) of that Article, the provision amending Article 68-69, paragraph (1) of that Act, the provision amending Article 68-70, paragraph (1) of that Act, the provision amending Article 68-78, paragraph (15), item (ii) of that Act (limited to the part adding ", those through a lease transaction without transfer of ownership" after "those through") and the provision amending Article 68-102, paragraph (2) of that Act, and the provisions of Article 65, Article 66, Article 67, paragraph (4), Article 68, Article 69, Article 70, paragraphs (1), (8), (13) and (16), Article 72, Article 74, paragraphs (3), (13) and (14), Article 88, Article 89, Article 90, paragraph (6), Article 91, Article 92, Article 93, paragraphs (1), (11), (16) and (19), Article 97, paragraphs (1) and (7), Article 104, Article 112, Article 113, Article 114, paragraph (6), Article 115, Article 116, Article 117, paragraphs (1), (11), (16) and (19), Article 120, paragraphs (1) and (7) and Article 126 of the Supplementary Provisions;
machine translation, not official
**七** 次に掲げる規定 信託法（平成十八年法律第百八号）の施行の日
suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-7
the following provisions: the date on which the Trust Act (Act No. 108 of 2006) comes into effect
machine translation, not official
**イからヌまで** 略
suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-7/sub-1
Omitted
machine translation, not official
**ル** 第十二条中租税特別措置法の目次の改正規定（「第一条・第二条」を「第一条―第二条の二」に改める部分及び「第八十六条の六」を「第八十六条の五」に改める部分に限る。）、同法第二条の改正規定、同法第一章中同条の次に一条を加える改正規定、同法第三条の二の改正規定（「特定目的信託」を「特定受益証券発行信託」に改め、「規定する配当等」の下に「（同項に規定する剰余金の配当を除く。）」を加える部分に限る。）、同法第三条の三第五項の改正規定、同法第六条第三項の改正規定、同法第八条の二第一項の改正規定（同項中「配当等で」を「剰余金の配当で」に改める部分及び同項第二号中「第二百三十条第四号」を「第二百三十条第一項第四号」に改める部分に限る。）、同法第八条の三第一項の改正規定（「受益証券」を「受益権」に改める部分を除く。）、同条第二項の改正規定（「受益証券」を「受益権」に改める部分を除く。）、同条第五項の改正規定、同法第九条第一項の改正規定（同項第一号中「受益証券」を「受益権」に、「第二条第二十八項」を「第二条第二十二項」に改める部分、同項第二号中「受益証券（」を「受益権（」に、「受益証券に」を「受益権に」に改める部分、同項第四号に係る部分及び同項第八号に係る部分を除く。）、同条第三項の改正規定、同法第九条の二第四項の改正規定、同法第九条の四第一項の改正規定（「、特定目的信託」を「若しくは特定受益証券発行信託の受益権、社債的受益権」に改める部分に限る。）、同条第二項の改正規定（「受益証券」を「受益権」に改める部分を除く。）、同条第三項の改正規定、同項を同条第四項とする改正規定、同条第二項の次に一項を加える改正規定、同条に一項を加える改正規定、同法第九条の五の次に一条を加える改正規定、同法第九条の七第一項の改正規定、同法第二十八条の四の改正規定、同法第三十二条第二項の改正規定（同項第二号中「第二条第十九項」を「第二条第十二項」に改める部分及び「第二条第二十一項」を「第二条第十四項」に改める部分を除く。）、同法第三十七条の十第二項第六号の改正規定、同条第三項第一号の改正規定（「法人の合併」の下に「（法人課税信託に係る信託の併合を含む。以下この号において同じ。）」を加える部分及び「合併法人」の下に「（信託の併合に係る新たな信託である法人課税信託に係る所得税法第六条の三に規定する受託法人を含む。）」を加える部分に限る。）、同項第二号の改正規定（「又は出資以外の」を「若しくは出資又は分割承継法人との間に当該分割承継法人の発行済株式等の全部を保有する関係として政令で定める関係がある法人の株式若しくは出資のいずれか一方の株式又は出資以外の」に改める部分及び「されたものに限る」を「されなかつたものを除く」に改める部分を除く。）、同項第三号の改正規定、同条第四項の改正規定、同法第三十七条の十一第一項の改正規定（同項中「同条第四項」を「同項第五号」に改め、「株式等証券投資信託」の下に「（第三条の二に規定する特定株式投資信託を除く。）」を加える部分及び同項第四号に係る部分に限る。）、同法第三十七条の十四第一項第三号の改正規定、同法第三十九条第一項の改正規定、同法第四十条の四第二項第三号の改正規定（「株式等」を「株式等の数」に改める部分を除く。）、同条第四項第一号の改正規定、同条に二項を加える改正規定、同法第四十条の五の改正規定、同法第二章第四節の二第二款の改正規定、同法第四十一条の四の二（見出しを含む。）の改正規定、同法第四十一条の九第四項の改正規定、同法第四十一条の十二第四項の改正規定、同法第四十二条の四第十一項第四号及び第七号並びに第十四項の改正規定、同法第四十二条の五の改正規定（同条第四項に係る部分及び同条第八項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同法第四十二条の六第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同法第四十二条の七第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同法第四十二条の九第三項の改正規定、同条第六項の改正規定、同法第四十二条の十第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同法第四十二条の十一第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同法第五十二条の二第二項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同法第五十二条の三第二項の改正規定、同条第十二項の改正規定、同法第六十二条第一項の改正規定（「第九十二条」を「第九十二条第一項」に改める部分に限る。）、同法第六十二条の三第二項第一号イの改正規定、同号ロの改正規定（同号ロ（２）中「第二条第十九項」を「第二条第十二項」に改める部分及び「第二条第二十一項」を「第二条第十四項」に改める部分を除く。）、同条第三項の改正規定、同法第六十五条の七第十五項第一号の改正規定、同法第六十六条の四第六項の改正規定、同法第六十六条の六第二項第三号の改正規定（「株式等」を「株式等の数」に改める部分を除く。）、同条第四項第一号の改正規定、同条に二項を加える改正規定、同法第六十六条の八第一項の改正規定、同条第五項の改正規定、同法第三章第七節の四第二款の改正規定、同法第六十七条の六第一項の改正規定、同法第六十七条の十二の前の見出しの改正規定、同条の改正規定、同法第六十七条の十三第三項の改正規定、同法第六十八条の三の二を削る改正規定、同法第六十八条の三の三（見出しを含む。）の改正規定（同条第一項第一号に係る部分を除く。）、同条を同法第六十八条の三の二とする改正規定、同法第六十八条の三の四（見出しを含む。）の改正規定（同条第一項第一号に係る部分を除く。）、同条を同法第六十八条の三の三とし、同条の次に一条を加える改正規定、同法第六十八条の三の五から第六十八条の三の十四までを削る改正規定、同法第六十八条の四の改正規定、同法第六十八条の九第十一項第四号及び第八号の改正規定、同条第十四項の改正規定、同法第六十八条の十の改正規定（同条第四項に係る部分及び同条第九項中「第二条第三十一号の三」を「第二条第三十二号」に、「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。）、同法第六十八条の十一第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十一項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。）、同法第六十八条の十二第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十一項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。）、同法第六十八条の十三第三項の改正規定、同条第七項の改正規定、同法第六十八条の十四第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十一項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。）、同法第六十八条の十五第五項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第十一項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。）、同法第六十八条の四十第二項の改正規定（「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。）、同条第三項の改正規定、同法第六十八条の四十一第二項の改正規定、同条第九項及び第十二項の改正規定、同法第六十八条の六十八第二項第一号ロの改正規定、同法第六十八条の七十八第十五項第一号の改正規定、同法第六十八条の八十八第五項の改正規定、同条第十四項の改正規定、同法第六十八条の九十第四項第一号の改正規定、同条第五項の改正規定、同条に二項を加える改正規定、同法第六十八条の九十二第一項の改正規定、同条第五項の改正規定、同章第二十四節第二款の改正規定、同法第六十八条の百五の二の前の見出しの改正規定、同条の改正規定、同法第六十八条の百五の三第三項の改正規定、同法第六十八条の百九第二項の改正規定、同法第六十八条の百十の改正規定、同法第六十八条の百十一の改正規定、同法第七十条第三項の改正規定、同法第八十六条の四及び第八十六条の五を削る改正規定、同法第八十六条の六第一項の改正規定、同法第六章第一節中同条を第八十六条の四とし、同条の次に一条を加える改正規定並びに同法第九十条の十第三項の改正規定並びに附則第五十七条、第五十九条、第六十一条から第六十四条まで、第七十四条第二項、第七十五条第一項、第三項及び第五項から第八項まで、第八十一条第二項、第八十二条、第八十四条、第九十九条第二項、第百条、第百五条、第百十一条、第百二十二条第二項、第百二十三条、第百二十七条、第百二十九条、第百三十条、第百三十三条並びに第百三十九条の規定並びに附則第百五十二条中証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律（平成十四年法律第六十五号）附則第九条第二項の改正規定（「「障害者等に」」を「「障害者等に」と、「又は収益の分配の」とあるのは「、収益の分配又は剰余金の配当（第二十四条第一項（配当所得）に規定する剰余金の配当をいう。以下この号において同じ。）の」と、「対応する利子又は収益の分配」とあるのは「対応する利子、収益の分配又は剰余金の配当」」に改める部分に限る。）及び同条第五項の改正規定（「「又は収益の分配」」を「「、収益の分配又は第二十四条第一項（配当所得）に規定する剰余金の配当」と、同条第三項中「信託法」とあるのは「公益信託ニ関スル法律」と、「第六十六条」とあるのは「第一条」」に改める部分に限る。）
suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-7/sub-2
in Article 12, the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "Articles 1 and 2" to "Articles 1 to 2-2" and the part changing "Article 86-6" to "Article 86-5"), the provision amending Article 2 of that Act, the provision adding one Article after that Article in Chapter I of that Act, the provision amending Article 3-2 of that Act (limited to the part changing "specified-purpose trust" to "specified trust that issues beneficiary certificates" and adding "(excluding dividends of surplus prescribed in that paragraph)" after "dividends, etc. prescribed in"), the provision amending Article 3-3, paragraph (5) of that Act, the provision amending Article 6, paragraph (3) of that Act, the provision amending Article 8-2, paragraph (1) of that Act (limited to the part changing "dividends, etc. that" to "dividends of surplus that" in that paragraph and the part changing "Article 230, item (iv)" to "Article 230, paragraph (1), item (iv)" in item (ii) of that paragraph), the provision amending Article 8-3, paragraph (1) of that Act (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (2) of that Article (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (5) of that Article, the provision amending Article 9, paragraph (1) of that Act (excluding the part changing "beneficiary certificates" to "beneficial interests" and "Article 2, paragraph (28)" to "Article 2, paragraph (22)" in item (i) of that paragraph, the part changing "beneficiary certificates (" to "beneficial interests (" and "to beneficiary certificates" to "to beneficial interests" in item (ii) of that paragraph, the part concerning item (iv) of that paragraph and the part concerning item (viii) of that paragraph), the provision amending paragraph (3) of that Article, the provision amending Article 9-2, paragraph (4) of that Act, the provision amending Article 9-4, paragraph (1) of that Act (limited to the part changing ", specified-purpose trusts" to "or beneficial interests in specified trusts that issue beneficiary certificates, bond-type beneficial interests"), the provision amending paragraph (2) of that Article (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (3) of that Article, the provision renumbering that paragraph as paragraph (4) of that Article, the provision adding one paragraph after paragraph (2) of that Article, the provision adding one paragraph to that Article, the provision adding one Article after Article 9-5 of that Act, the provision amending Article 9-7, paragraph (1) of that Act, the provision amending Article 28-4 of that Act, the provision amending Article 32, paragraph (2) of that Act (excluding the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)" in item (ii) of that paragraph), the provision amending Article 37-10, paragraph (2), item (vi) of that Act, the provision amending paragraph (3), item (i) of that Article (limited to the part adding "(including a merger of trusts related to a trust subject to corporate taxation; the same applies hereinafter in this item)" after "merger of a corporation" and the part adding "(including a Trust Corporation prescribed in Article 6-3 of the Income Tax Act related to a trust subject to corporate taxation that is a new trust resulting from a merger of trusts)" after "merging corporation"), the provision amending item (ii) of that paragraph (excluding the part changing "or contributions other than" to "or contributions, or of shares or contributions of a corporation that has, with the successor corporation in a company split, a relationship specified by Cabinet Order as a relationship of holding all of the issued shares, etc. of that successor corporation in a company split, other than the shares or contributions of either one of them" and the part changing "limited to those that were made" to "excluding those that were not made"), the provision amending item (iii) of that paragraph, the provision amending paragraph (4) of that Article, the provision amending Article 37-11, paragraph (1) of that Act (limited to the part changing "paragraph (4) of that Article" to "item (v) of that paragraph" and adding "(excluding specified stock investment trusts prescribed in Article 3-2)" after "securities investment trusts for shares and similar interests" in that paragraph and the part concerning item (iv) of that paragraph), the provision amending Article 37-14, paragraph (1), item (iii) of that Act, the provision amending Article 39, paragraph (1) of that Act, the provision amending Article 40-4, paragraph (2), item (iii) of that Act (excluding the part changing "shares, etc." to "number of shares, etc."), the provision amending paragraph (4), item (i) of that Article, the provision adding two paragraphs to that Article, the provision amending Article 40-5 of that Act, the provision amending Chapter II, Section 4-2, Subsection 2 of that Act, the provision amending Article 41-4-2 of that Act (including its heading), the provision amending Article 41-9, paragraph (4) of that Act, the provision amending Article 41-12, paragraph (4) of that Act, the provision amending Article 42-4, paragraph (11), items (iv) and (vii) and paragraph (14) of that Act, the provision amending Article 42-5 of that Act (limited to the part concerning paragraph (4) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (8) of that Article), the provision amending Article 42-6, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 42-7, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 42-9, paragraph (3) of that Act, the provision amending paragraph (6) of that Article, the provision amending Article 42-10, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 42-11, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 52-2, paragraph (2) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 52-3, paragraph (2) of that Act, the provision amending paragraph (12) of that Article, the provision amending Article 62, paragraph (1) of that Act (limited to the part changing "Article 92" to "Article 92, paragraph (1)"), the provision amending Article 62-3, paragraph (2), item (i), (a) of that Act, the provision amending (b) of that item (excluding the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)" in (b)(2) of that item), the provision amending paragraph (3) of that Article, the provision amending Article 65-7, paragraph (15), item (i) of that Act, the provision amending Article 66-4, paragraph (6) of that Act, the provision amending Article 66-6, paragraph (2), item (iii) of that Act (excluding the part changing "shares, etc." to "number of shares, etc."), the provision amending paragraph (4), item (i) of that Article, the provision adding two paragraphs to that Article, the provision amending Article 66-8, paragraph (1) of that Act, the provision amending paragraph (5) of that Article, the provision amending Chapter III, Section 7-4, Subsection 2 of that Act, the provision amending Article 67-6, paragraph (1) of that Act, the provision amending the heading preceding Article 67-12 of that Act, the provision amending that Article, the provision amending Article 67-13, paragraph (3) of that Act, the provision deleting Article 68-3-2 of that Act, the provision amending Article 68-3-3 of that Act (including its heading) (excluding the part concerning paragraph (1), item (i) of that Article), the provision renumbering that Article as Article 68-3-2 of that Act, the provision amending Article 68-3-4 of that Act (including its heading) (excluding the part concerning paragraph (1), item (i) of that Article), the provision renumbering that Article as Article 68-3-3 of that Act and adding one Article after that Article, the provision deleting Articles 68-3-5 through 68-3-14 of that Act, the provision amending Article 68-4 of that Act, the provision amending Article 68-9, paragraph (11), items (iv) and (viii) of that Act, the provision amending paragraph (14) of that Article, the provision amending Article 68-10 of that Act (limited to the part concerning paragraph (4) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and "item (xxxi)-3 of that Article" to "item (xxxii) of that Article" in paragraph (9) of that Article), the provision amending Article 68-11, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-12, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-13, paragraph (3) of that Act, the provision amending paragraph (7) of that Article, the provision amending Article 68-14, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-15, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-40, paragraph (2) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (3) of that Article, the provision amending Article 68-41, paragraph (2) of that Act, the provision amending paragraphs (9) and (12) of that Article, the provision amending Article 68-68, paragraph (2), item (i), (b) of that Act, the provision amending Article 68-78, paragraph (15), item (i) of that Act, the provision amending Article 68-88, paragraph (5) of that Act, the provision amending paragraph (14) of that Article, the provision amending Article 68-90, paragraph (4), item (i) of that Act, the provision amending paragraph (5) of that Article, the provision adding two paragraphs to that Article, the provision amending Article 68-92, paragraph (1) of that Act, the provision amending paragraph (5) of that Article, the provision amending Section 24, Subsection 2 of that Chapter, the provision amending the heading preceding Article 68-105-2 of that Act, the provision amending that Article, the provision amending Article 68-105-3, paragraph (3) of that Act, the provision amending Article 68-109, paragraph (2) of that Act, the provision amending Article 68-110 of that Act, the provision amending Article 68-111 of that Act, the provision amending Article 70, paragraph (3) of that Act, the provision deleting Articles 86-4 and 86-5 of that Act, the provision amending Article 86-6, paragraph (1) of that Act, the provision renumbering that Article as Article 86-4 and adding one Article after that Article in Chapter VI, Section 1 of that Act and the provision amending Article 90-10, paragraph (3) of that Act, and the provisions of Article 57, Article 59, Articles 61 through 64, Article 74, paragraph (2), Article 75, paragraphs (1), (3) and (5) through (8), Article 81, paragraph (2), Article 82, Article 84, Article 99, paragraph (2), Article 100, Article 105, Article 111, Article 122, paragraph (2), Article 123, Article 127, Article 129, Article 130, Article 133 and Article 139 of the Supplementary Provisions, and, in Article 152 of the Supplementary Provisions, the provision amending Article 9, paragraph (2) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts for the Development of Securities Markets through the Reform of Securities Settlement Systems, etc. (Act No. 65 of 2002) (limited to the part changing "'to persons with disabilities, etc.'" to "'to persons with disabilities, etc.', the phrase 'or distribution of proceeds' is deemed to be replaced with ', distribution of proceeds, or dividend of surplus (meaning a dividend of surplus prescribed in Article 24, paragraph (1) (Dividend Income); the same applies hereinafter in this item)', and the phrase 'corresponding interest or distribution of proceeds' is deemed to be replaced with 'corresponding interest, distribution of proceeds, or dividend of surplus'") and the provision amending paragraph (5) of that Article (limited to the part changing "'or distribution of proceeds'" to "', distribution of proceeds, or dividend of surplus prescribed in Article 24, paragraph (1) (Dividend Income)', the phrase 'Trust Act' in paragraph (3) of that Article is deemed to be replaced with 'Act on Charitable Trust', and the phrase 'Article 66' is deemed to be replaced with 'Article 1'");
machine translation, not official
**八** 次に掲げる規定 証券取引法等の一部を改正する法律（平成十八年法律第六十五号）の施行の日
suppl-4191-6/art-1/par-1/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-8
the following provisions: the date on which the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006) comes into effect
machine translation, not official
**イからホまで** 略
suppl-4191-6/art-1/par-1/item-8/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-8/sub-1
Omitted
machine translation, not official
**ヘ** 第十二条中租税特別措置法第三条の二の改正規定（「特定目的信託」を「特定受益証券発行信託」に改め、「規定する配当等」の下に「（同項に規定する剰余金の配当を除く。）」を加える部分を除く。）、同法第三条の三第一項の改正規定、同条第六項の改正規定、同法第四条第一項の改正規定、同法第四条の二第一項の改正規定（「証券業者」を「金融商品取引業者」に改める部分に限る。）、同法第五条の二第二項の改正規定（「振替国債」の下に「及び振替地方債」を加える部分を除く。）、同条第五項第七号の改正規定、同条第十四項第一号の改正規定（「証券業者等」を「金融商品取引業者等」に改める部分に限る。）、同法第六条第八項の改正規定、同条第九項第二号ロの改正規定、同法第八条の改正規定、同法第八条の二第一項の改正規定（同項中「配当等で」を「剰余金の配当で」に改める部分及び同項第二号中「第二百三十条第四号」を「第二百三十条第一項第四号」に改める部分を除く。）、同法第八条の三第一項の改正規定（「受益証券」を「受益権」に改める部分に限る。）、同条第二項の改正規定（「受益証券」を「受益権」に改める部分に限る。）、同法第八条の五の改正規定（同条第四項に係る部分を除く。）、同法第九条第一項の改正規定（同項第一号中「受益証券」を「受益権」に、「第二条第二十八項」を「第二条第二十二項」に改める部分、同項第二号中「受益証券（」を「受益権（」に、「受益証券に」を「受益権に」に改める部分、同項第四号に係る部分及び同項第八号に係る部分に限る。）、同法第九条の三第一項の改正規定、同法第九条の四第一項第一号の改正規定、同条第二項の改正規定（「受益証券」を「受益権」に改める部分に限る。）、同法第九条の五（見出しを含む。）の改正規定、同法第九条の六第一項の改正規定（「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。）、同法第二十九条の二の改正規定、同法第三十二条第二項の改正規定（同項第二号中「第二条第十九項」を「第二条第十二項」に改める部分及び「第二条第二十一項」を「第二条第十四項」に改める部分に限る。）、同法第三十七条の十の改正規定（同条第一項に係る部分、同条第二項に係る部分（同項第六号に係る部分を除く。）及び同条第三項第四号に係る部分に限る。）、同法第三十七条の十の二第一項の改正規定、同法第三十七条の十一第一項の改正規定（同項中「平成十九年十二月三十一日」を「平成二十年十二月三十一日」に改める部分及び「同条第四項」を「同項第五号」に改め、「株式等証券投資信託」の下に「（第三条の二に規定する特定株式投資信託を除く。）」を加える部分並びに同項第四号中「第四項」を「第四項各号」に改め、同項第七号を同項第八号とし、同項第六号を同項第七号とし、同項第五号中「譲渡」の下に「その他これに類する上場株式等の譲渡として政令で定めるもの」を加え、同号を同項第六号とし、同項第四号の次に一号を加える部分を除く。）、同法第三十七条の十一の三の改正規定（同条第一項に係る部分、同条第三項第一号中「その口座に保管の委託」を「その口座に係る振替口座簿に記載若しくは記録がされ、又はその口座に保管の委託」に、「保管の委託又は」を「振替口座簿への記載若しくは記録若しくは保管の委託又は」に改める部分及び同項第二号中「上場株式等の保管の委託」を「上場株式等の振替口座簿への記載若しくは記録又は保管の委託」に、「当該保管の委託」を「当該記載若しくは記録又は保管の委託」に、「に保管の委託」を「に記載若しくは記録又は保管の委託」に、「おいて保管の委託」を「おいて振替口座簿への記載若しくは記録又は保管の委託」に改める部分を除く。）、同法第三十七条の十一の四の改正規定（同条第二項に係る部分及び同条第五項に係る部分を除く。）、同法第三十七条の十三第一項第三号の改正規定、同法第三十七条の十三の二第一項の改正規定、同法第三十七条の十三の三第一項の改正規定（同項中「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。）、同法第三十七条の十四第一項の改正規定（同項第三号中「第四項」を「第四項各号」に改め、同項第六号を同項第七号とし、同項第五号を同項第六号とし、同項第四号中「譲渡」の下に「その他これに類する特定上場株式等の譲渡として政令で定めるもの」を加え、同号を同項第五号とし、同項第三号の次に一号を加える部分を除く。）、同法第三十七条の十五の改正規定、同法第四十一条の九第二項の改正規定、同法第四十一条の十二第九項の改正規定、同法第四十一条の十四の改正規定、同法第四十二条の二第四項第二号イの改正規定、同法第六十二条の三第二項第一号ロ（２）の改正規定（「第二条第十九項」を「第二条第十二項」に改める部分及び「第二条第二十一項」を「第二条第十四項」に改める部分に限る。）、同法第六十七条の十四第一項第一号の改正規定、同項第二号ホの改正規定、同法第六十七条の十五第一項の改正規定、同条第二項の改正規定、同条第三項の表第二条第十号の項の改正規定、同条第四項の表第五十七条の十第一項の項の改正規定、同法第六十八条の三の三第一項第一号の改正規定、同法第六十八条の三の四第一項第一号の改正規定、同法第六十九条の五第二項第一号の改正規定、同項第三号及び第五号の改正規定、同法第八十三条の三の改正規定並びに同法第九十一条の四の改正規定（「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。）並びに附則第八十五条及び第百三十四条の規定並びに附則第百五十二条中証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律附則第九条第二項の改正規定（「「障害者等に」」を「「障害者等に」と、「又は収益の分配の」とあるのは「、収益の分配又は剰余金の配当（第二十四条第一項（配当所得）に規定する剰余金の配当をいう。以下この号において同じ。）の」と、「対応する利子又は収益の分配」とあるのは「対応する利子、収益の分配又は剰余金の配当」」に改める部分を除く。）、同条第五項の改正規定（「「又は収益の分配」」を「「、収益の分配又は第二十四条第一項（配当所得）に規定する剰余金の配当」と、同条第三項中「信託法」とあるのは「公益信託ニ関スル法律」と、「第六十六条」とあるのは「第一条」」に改める部分を除く。）、同法附則第十条第二項の改正規定及び同条第十五項に後段として次のように加える改正規定
suppl-4191-6/art-1/par-1/item-8/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-8/sub-2
in Article 12, the provision amending Article 3-2 of the Act on Special Measures Concerning Taxation (excluding the part changing "specified-purpose trust" to "specified trust that issues beneficiary certificates" and adding "(excluding dividends of surplus prescribed in that paragraph)" after "dividends, etc. prescribed in"), the provision amending Article 3-3, paragraph (1) of that Act, the provision amending paragraph (6) of that Article, the provision amending Article 4, paragraph (1) of that Act, the provision amending Article 4-2, paragraph (1) of that Act (limited to the part changing "securities companies" to "financial instruments business operators"), the provision amending Article 5-2, paragraph (2) of that Act (excluding the part adding "and book-entry local government bonds" after "book-entry government bonds"), the provision amending paragraph (5), item (vii) of that Article, the provision amending paragraph (14), item (i) of that Article (limited to the part changing "securities companies, etc." to "financial instruments business operators, etc."), the provision amending Article 6, paragraph (8) of that Act, the provision amending paragraph (9), item (ii), (b) of that Article, the provision amending Article 8 of that Act, the provision amending Article 8-2, paragraph (1) of that Act (excluding the part changing "dividends, etc. that" to "dividends of surplus that" in that paragraph and the part changing "Article 230, item (iv)" to "Article 230, paragraph (1), item (iv)" in item (ii) of that paragraph), the provision amending Article 8-3, paragraph (1) of that Act (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (2) of that Article (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending Article 8-5 of that Act (excluding the part concerning paragraph (4) of that Article), the provision amending Article 9, paragraph (1) of that Act (limited to the part changing "beneficiary certificates" to "beneficial interests" and "Article 2, paragraph (28)" to "Article 2, paragraph (22)" in item (i) of that paragraph, the part changing "beneficiary certificates (" to "beneficial interests (" and "to beneficiary certificates" to "to beneficial interests" in item (ii) of that paragraph, the part concerning item (iv) of that paragraph and the part concerning item (viii) of that paragraph), the provision amending Article 9-3, paragraph (1) of that Act, the provision amending Article 9-4, paragraph (1), item (i) of that Act, the provision amending paragraph (2) of that Article (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending Article 9-5 of that Act (including its heading), the provision amending Article 9-6, paragraph (1) of that Act (excluding the part changing "March 31, 2007" to "March 31, 2009"), the provision amending Article 29-2 of that Act, the provision amending Article 32, paragraph (2) of that Act (limited to the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)" in item (ii) of that paragraph), the provision amending Article 37-10 of that Act (limited to the part concerning paragraph (1) of that Article, the part concerning paragraph (2) of that Article (excluding the part concerning item (vi) of that paragraph) and the part concerning paragraph (3), item (iv) of that Article), the provision amending Article 37-10-2, paragraph (1) of that Act, the provision amending Article 37-11, paragraph (1) of that Act (excluding the part changing "December 31, 2007" to "December 31, 2008" in that paragraph, the part changing "paragraph (4) of that Article" to "item (v) of that paragraph" and adding "(excluding specified stock investment trusts prescribed in Article 3-2)" after "securities investment trusts for shares and similar interests", and the part changing "paragraph (4)" to "the items of paragraph (4)" in item (iv) of that paragraph, renumbering item (vii) of that paragraph as item (viii) of that paragraph, renumbering item (vi) of that paragraph as item (vii) of that paragraph, adding "or any other similar transfer of listed shares, etc. specified by Cabinet Order" after "transfer" in item (v) of that paragraph and renumbering that item as item (vi) of that paragraph, and adding one item after item (iv) of that paragraph), the provision amending Article 37-11-3 of that Act (excluding the part concerning paragraph (1) of that Article, the part changing "deposited for custody in that account" to "entered or recorded in the book-entry transfer account register for that account, or deposited for custody in that account" and "deposit for custody or" to "entry or record in the book-entry transfer account register or deposit for custody, or" in paragraph (3), item (i) of that Article, and the part changing "deposit for custody of listed shares, etc." to "entry or record in the book-entry transfer account register or deposit for custody of listed shares, etc.", "that deposit for custody" to "that entry or record or deposit for custody", "deposit for custody in" to "entry or record or deposit for custody in" and "deposit for custody at" to "entry or record in the book-entry transfer account register or deposit for custody at" in item (ii) of that paragraph), the provision amending Article 37-11-4 of that Act (excluding the part concerning paragraph (2) of that Article and the part concerning paragraph (5) of that Article), the provision amending Article 37-13, paragraph (1), item (iii) of that Act, the provision amending Article 37-13-2, paragraph (1) of that Act, the provision amending Article 37-13-3, paragraph (1) of that Act (excluding the part changing "March 31, 2007" to "March 31, 2009" in that paragraph), the provision amending Article 37-14, paragraph (1) of that Act (excluding the part changing "paragraph (4)" to "the items of paragraph (4)" in item (iii) of that paragraph, renumbering item (vi) of that paragraph as item (vii) of that paragraph, renumbering item (v) of that paragraph as item (vi) of that paragraph, adding "or any other similar transfer of specified listed shares, etc. specified by Cabinet Order" after "transfer" in item (iv) of that paragraph and renumbering that item as item (v) of that paragraph, and adding one item after item (iii) of that paragraph), the provision amending Article 37-15 of that Act, the provision amending Article 41-9, paragraph (2) of that Act, the provision amending Article 41-12, paragraph (9) of that Act, the provision amending Article 41-14 of that Act, the provision amending Article 42-2, paragraph (4), item (ii), (a) of that Act, the provision amending Article 62-3, paragraph (2), item (i), (b)(2) of that Act (limited to the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)"), the provision amending Article 67-14, paragraph (1), item (i) of that Act, the provision amending item (ii), (e) of that paragraph, the provision amending Article 67-15, paragraph (1) of that Act, the provision amending paragraph (2) of that Article, the provision amending the row for Article 2, item (x) in the table in paragraph (3) of that Article, the provision amending the row for Article 57-10, paragraph (1) in the table in paragraph (4) of that Article, the provision amending Article 68-3-3, paragraph (1), item (i) of that Act, the provision amending Article 68-3-4, paragraph (1), item (i) of that Act, the provision amending Article 69-5, paragraph (2), item (i) of that Act, the provision amending items (iii) and (v) of that paragraph, the provision amending Article 83-3 of that Act and the provision amending Article 91-4 of that Act (excluding the part changing "March 31, 2007" to "March 31, 2009"), and the provisions of Articles 85 and 134 of the Supplementary Provisions, and, in Article 152 of the Supplementary Provisions, the provision amending Article 9, paragraph (2) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts for the Development of Securities Markets through the Reform of Securities Settlement Systems, etc. (excluding the part changing "'to persons with disabilities, etc.'" to "'to persons with disabilities, etc.', the phrase 'or distribution of proceeds' is deemed to be replaced with ', distribution of proceeds, or dividend of surplus (meaning a dividend of surplus prescribed in Article 24, paragraph (1) (Dividend Income); the same applies hereinafter in this item)', and the phrase 'corresponding interest or distribution of proceeds' is deemed to be replaced with 'corresponding interest, distribution of proceeds, or dividend of surplus'"), the provision amending paragraph (5) of that Article (excluding the part changing "'or distribution of proceeds'" to "', distribution of proceeds, or dividend of surplus prescribed in Article 24, paragraph (1) (Dividend Income)', the phrase 'Trust Act' in paragraph (3) of that Article is deemed to be replaced with 'Act on Charitable Trust', and the phrase 'Article 66' is deemed to be replaced with 'Article 1'"), the provision amending Article 10, paragraph (2) of the Supplementary Provisions of that Act and the provision adding the following as the second sentence of paragraph (15) of that Article;
machine translation, not official
**九** 略
suppl-4191-6/art-1/par-1/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-9
Omitted
machine translation, not official
**十** 第十二条中租税特別措置法第四条の二第一項の改正規定（「証券業者」を「金融商品取引業者」に改める部分を除く。）、同法第四条の三第一項の改正規定、同法第二十九条第三項の改正規定（「第九条第一項第一号」を「第九条第一項」に改める部分に限る。）、同法第二十九条の三の改正規定及び同法第四十一条の七の改正規定並びに附則第七十三条の規定並びに附則第百五十二条中証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律附則第十条第五項に後段として次のように加える改正規定及び同条第八項に後段として次のように加える改正規定 雇用保険法等の一部を改正する法律（平成十九年法律第三十号）の施行の日
suppl-4191-6/art-1/par-1/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-10
in Article 12, the provision amending Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part changing "securities companies" to "financial instruments business operators"), the provision amending Article 4-3, paragraph (1) of that Act, the provision amending Article 29, paragraph (3) of that Act (limited to the part changing "Article 9, paragraph (1), item (i)" to "Article 9, paragraph (1)"), the provision amending Article 29-3 of that Act and the provision amending Article 41-7 of that Act, and the provisions of Article 73 of the Supplementary Provisions, and, in Article 152 of the Supplementary Provisions, the provision adding the following as the second sentence of Article 10, paragraph (5) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts for the Development of Securities Markets through the Reform of Securities Settlement Systems, etc. and the provision adding the following as the second sentence of paragraph (8) of that Article: the date on which the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007) comes into effect;
machine translation, not official
**十一** 第十二条中租税特別措置法第十条の四第一項の改正規定（同項第六号の次に一号を加える部分に限る。）、同法第四十二条の七第一項の改正規定（同項第六号の次に一号を加える部分に限る。）及び同法第六十八条の十二第一項の改正規定（同項第六号の次に一号を加える部分に限る。）並びに附則第六十七条第三項、第九十条第五項及び第百十四条第五項の規定 中小企業による地域産業資源を活用した事業活動の促進に関する法律（平成十九年法律第三十九号）の施行の日
suppl-4191-6/art-1/par-1/item-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-11
in Article 12, the provision amending Article 10-4, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part adding one item after item (vi) of that paragraph), the provision amending Article 42-7, paragraph (1) of that Act (limited to the part adding one item after item (vi) of that paragraph) and the provision amending Article 68-12, paragraph (1) of that Act (limited to the part adding one item after item (vi) of that paragraph), and the provisions of Article 67, paragraph (3), Article 90, paragraph (5) and Article 114, paragraph (5) of the Supplementary Provisions: the date on which the Act on Promotion of Business Activities by Small and Medium Sized Enterprises Utilizing Resources Derived from Local Industries (Act No. 39 of 2007) comes into effect;
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**十二** 第十二条中租税特別措置法第十一条の五の改正規定、同法第三十四条の二第二項第十二号イの改正規定、同法第四十四条の二の改正規定及び同法第六十八条の二十の改正規定並びに附則第七十条第四項、第九十三条第四項及び第百十七条第四項の規定 企業立地の促進等による地域における産業集積の形成及び活性化に関する法律（平成十九年法律第四十号）の施行の日
suppl-4191-6/art-1/par-1/item-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-12
in Article 12, the provision amending Article 11-5 of the Act on Special Measures Concerning Taxation, the provision amending Article 34-2, paragraph (2), item (xii), (a) of that Act, the provision amending Article 44-2 of that Act and the provision amending Article 68-20 of that Act, and the provisions of Article 70, paragraph (4), Article 93, paragraph (4) and Article 117, paragraph (4) of the Supplementary Provisions: the date on which the Act on the Formation and Revitalization of Industrial Clusters in Regions through the Promotion of Business Location, etc. (Act No. 40 of 2007) comes into effect;
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**十三** 第十二条中租税特別措置法第十一条の七第一項第二号の改正規定及び同法第四十四条の七第一項第二号の改正規定並びに附則第七十条第七項、第九十三条第十項及び第百十七条第十項の規定 食品循環資源の再生利用等の促進に関する法律の一部を改正する法律（平成十九年法律第八十三号）の施行の日
suppl-4191-6/art-1/par-1/item-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-13
in Article 12, the provision amending Article 11-7, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation and the provision amending Article 44-7, paragraph (1), item (ii) of that Act, and the provisions of Article 70, paragraph (7), Article 93, paragraph (10) and Article 117, paragraph (10) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Promotion of Recycling and Related Activities for the Treatment of Cyclical Food Resources (Act No. 83 of 2007) comes into effect;
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**十四** 第十二条中租税特別措置法第三十一条の二の改正規定（同条第四項に係る部分を除く。）、同法第三十四条の二の改正規定（同条第二項第八号に係る部分、同項第二十四号を同項第二十五号とし、同項第二十号から第二十三号までを一号ずつ繰り下げる部分、同項第十九号を同項第二十号とし、同項第十八号を同項第十九号とし、同項第十三号から第十七号までを一号ずつ繰り下げる部分、同項第十二号を同項第十三号とし、同項第十一号を同項第十二号とし、同項第十号の次に一号を加える部分及び同条第三項に係る部分に限る。）、同法第三十四条の三第二項の改正規定、同法第三十七条第一項の改正規定（「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分及び「交換によるもの」の下に「、所有権移転外リース取引によるもの」を加える部分を除く。）、同条第三項及び第四項並びに同法第三十七条の四の改正規定（「第十五号」を「第十六号」に改める部分に限る。）、同法第三十七条の五の改正規定（同条第二項の表第三十七条第四項の項中「第十五号」を「第十六号」に改める部分に限る。）、同法第六十二条の三第四項の改正規定、同条第五項の改正規定、同条第七項の改正規定、同条第八項の改正規定（「第四項第十一号から第十六号まで」を「第四項第十二号から第十七号まで」に改める部分に限る。）、同法第六十五条の四の改正規定（同条第一項第八号に係る部分、同項第二十四号を同項第二十五号とし、同項第二十号から第二十三号までを一号ずつ繰り下げる部分、同項第十九号を同項第二十号とし、同項第十八号を同項第十九号とし、同項第十一号から第十七号までを一号ずつ繰り下げ、同項第十号の次に一号を加える部分並びに同条第二項及び第三項に係る部分に限る。）、同法第六十五条の五第一項の改正規定、同法第六十五条の七第一項の改正規定（「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。）、同条第四項、第九項及び第十二項の改正規定、同条第十五項第二号の改正規定（「第十六号」を「第十七号」に改める部分に限る。）、同法第六十五条の八の改正規定（同条第一項中「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。）、同法第六十五条の九の改正規定（「第十六号」を「第十七号」に改める部分に限る。）、同法第六十八条の六十八第七項の改正規定、同条第八項の改正規定（「同条第四項第十一号から第十六号まで」を「同条第四項第十二号から第十七号まで」に改める部分に限る。）、同法第六十八条の七十五第二項及び第三項の改正規定、同法第六十八条の七十六第一項の改正規定、同法第六十八条の七十八第一項の改正規定（「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。）、同条第四項、第九項及び第十二項の改正規定、同条第十五項第二号の改正規定（「第十六号」を「第十七号」に改める部分に限る。）、同法第六十八条の七十九の改正規定（同条第一項中「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。）、同法第六十八条の八十の改正規定（「第十六号」を「第十七号」に改める部分に限る。）並びに同法第九十七条の表の改正規定並びに附則第七十四条第一項、第六項及び第十二項、第九十七条第四項及び第六項、第百二十条第四項及び第六項並びに第百三十八条の規定 都市再生特別措置法等の一部を改正する法律（平成十九年法律第十九号）の施行の日
suppl-4191-6/art-1/par-1/item-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-14
in Article 12, the provision amending Article 31-2 of the Act on Special Measures Concerning Taxation (excluding the part concerning paragraph (4) of that Article), the provision amending Article 34-2 of that Act (limited to the part concerning paragraph (2), item (viii) of that Article, the part renumbering item (xxiv) of that paragraph as item (xxv) of that paragraph and moving down items (xx) through (xxiii) of that paragraph by one item each, the part renumbering item (xix) of that paragraph as item (xx) of that paragraph, renumbering item (xviii) of that paragraph as item (xix) of that paragraph and moving down items (xiii) through (xvii) of that paragraph by one item each, the part renumbering item (xii) of that paragraph as item (xiii) of that paragraph, renumbering item (xi) of that paragraph as item (xii) of that paragraph and adding one item after item (x) of that paragraph, and the part concerning paragraph (3) of that Article), the provision amending Article 34-3, paragraph (2) of that Act, the provision amending Article 37, paragraph (1) of that Act (excluding the part changing "December 31, 2006" to "December 31, 2008" and the part adding ", those by lease transactions without transfer of ownership" after "those by exchange"), the provision amending paragraphs (3) and (4) of that Article and Article 37-4 of that Act (limited to the part changing "item (xv)" to "item (xvi)"), the provision amending Article 37-5 of that Act (limited to the part changing "item (xv)" to "item (xvi)" in the row for Article 37, paragraph (4) in the table in paragraph (2) of that Article), the provision amending Article 62-3, paragraph (4) of that Act, the provision amending paragraph (5) of that Article, the provision amending paragraph (7) of that Article, the provision amending paragraph (8) of that Article (limited to the part changing "paragraph (4), items (xi) through (xvi)" to "paragraph (4), items (xii) through (xvii)"), the provision amending Article 65-4 of that Act (limited to the part concerning paragraph (1), item (viii) of that Article, the part renumbering item (xxiv) of that paragraph as item (xxv) of that paragraph and moving down items (xx) through (xxiii) of that paragraph by one item each, the part renumbering item (xix) of that paragraph as item (xx) of that paragraph, renumbering item (xviii) of that paragraph as item (xix) of that paragraph, moving down items (xi) through (xvii) of that paragraph by one item each and adding one item after item (x) of that paragraph, and the part concerning paragraphs (2) and (3) of that Article), the provision amending Article 65-5, paragraph (1) of that Act, the provision amending Article 65-7, paragraph (1) of that Act (excluding the part changing "December 31, 2006" to "December 31, 2008"), the provision amending paragraphs (4), (9) and (12) of that Article, the provision amending paragraph (15), item (ii) of that Article (limited to the part changing "item (xvi)" to "item (xvii)"), the provision amending Article 65-8 of that Act (excluding the part changing "December 31, 2006" to "December 31, 2008" in paragraph (1) of that Article), the provision amending Article 65-9 of that Act (limited to the part changing "item (xvi)" to "item (xvii)"), the provision amending Article 68-68, paragraph (7) of that Act, the provision amending paragraph (8) of that Article (limited to the part changing "paragraph (4), items (xi) through (xvi) of that Article" to "paragraph (4), items (xii) through (xvii) of that Article"), the provision amending Article 68-75, paragraphs (2) and (3) of that Act, the provision amending Article 68-76, paragraph (1) of that Act, the provision amending Article 68-78, paragraph (1) of that Act (excluding the part changing "December 31, 2006" to "December 31, 2008"), the provision amending paragraphs (4), (9) and (12) of that Article, the provision amending paragraph (15), item (ii) of that Article (limited to the part changing "item (xvi)" to "item (xvii)"), the provision amending Article 68-79 of that Act (excluding the part changing "December 31, 2006" to "December 31, 2008" in paragraph (1) of that Article), the provision amending Article 68-80 of that Act (limited to the part changing "item (xvi)" to "item (xvii)") and the provision amending the table in Article 97 of that Act, and the provisions of Article 74, paragraphs (1), (6) and (12), Article 97, paragraphs (4) and (6), Article 120, paragraphs (4) and (6) and Article 138 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 19 of 2007) comes into effect;
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**十五** 第十二条中租税特別措置法第三十四条第二項第四号の改正規定、同法第四十条の二第一項の改正規定（「独立行政法人国立博物館」を「独立行政法人国立文化財機構」に改める部分に限る。）及び同法第六十五条の三第一項第四号の改正規定並びに附則第七十四条第四項、第八十条、第九十七条第二項及び第百二十条第二項の規定 独立行政法人国立博物館法の一部を改正する法律（平成十九年法律第七号）の施行の日
suppl-4191-6/art-1/par-1/item-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-15
in Article 12, the provision amending Article 34, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation, the provision amending Article 40-2, paragraph (1) of that Act (limited to the part changing "Independent Administrative Institution National Museum" to "Independent Administrative Institution National Institutes for Cultural Heritage") and the provision amending Article 65-3, paragraph (1), item (iv) of that Act, and the provisions of Article 74, paragraph (4), Article 80, Article 97, paragraph (2) and Article 120, paragraph (2) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on the Independent Administrative Institution National Museum (Act No. 7 of 2007) comes into effect;
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**十六** 第十二条中租税特別措置法第八十条の改正規定及び附則第百三十二条第八項の規定 産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日
suppl-4191-6/art-1/par-1/item-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-16
in Article 12, the provision amending Article 80 of the Act on Special Measures Concerning Taxation and the provisions of Article 132, paragraph (8) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect;
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**十七** 附則第百三十二条第六項及び第七項の規定 株式会社商工組合中央金庫法（平成十九年法律第七十四号）の施行の日
suppl-4191-6/art-1/par-1/item-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-17
the provisions of Article 132, paragraphs (6) and (7) of the Supplementary Provisions: the date on which the Shoko Chukin Bank Limited Act (Act No. 74 of 2007) comes into effect.
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### 第五十七条（法人課税信託の受託者等に関する租税特別措置法の適用に関する経過措置） — Transitional Measures Concerning Application of the Act on Special Measures Concerning Taxation to Trustees, etc. of Trusts Subject to Corporate Taxation
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suppl-4191-6/art-57 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-57
**第一項** 第十二条の規定による改正後の租税特別措置法（以下附則第百三十三条までにおいて「新租税特別措置法」という。）第二条の二の規定は、信託法施行日以後に効力が生ずる同条第一項に規定する法人課税信託（遺言によってされた信託に該当するものにあっては信託法施行日以後に遺言がされたものに限り、新法信託に該当するものを含む。）について適用する。
suppl-4191-6/art-57/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-57/par-1
The provisions of Article 2-2 of the Act on Special Measures Concerning Taxation as amended by Article 12 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" up to Article 133 of the Supplementary Provisions) apply to a trust subject to corporate taxation prescribed in paragraph (1) of that Article that takes effect on or after the effective date of the Trust Act (for one that falls under a trust created by will, limited to one for which the will was made on or after the effective date of the Trust Act, and including one that falls under a new-law trust).
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### 第五十八条（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 Following the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4191-6/art-58 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-58
**第一項** 新租税特別措置法第二章の規定は、別段の定めがあるものを除くほか、平成十九年分以後の所得税について適用し、平成十八年分以前の所得税については、なお従前の例による。
suppl-4191-6/art-58/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-58/par-1
Unless otherwise provided, the provisions of Chapter II of the New Act on Special Measures Concerning Taxation apply to income tax for 2007 and subsequent years, and the provisions then in force continue to govern income tax for 2006 and prior years.
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### 第五十九条（内国法人等に対して支払う利子所得等に係る支払調書の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Payment Reports on Interest Income, etc. Paid to Domestic Corporations, etc.
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suppl-4191-6/art-59 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-59
**第一項** 新租税特別措置法第三条の二の規定は、信託法施行日以後に支払うべき同条に規定する利子等又は配当等について適用し、信託法施行日前に支払うべき第十二条の規定による改正前の租税特別措置法（以下附則第百三十三条までにおいて「旧租税特別措置法」という。）第三条の二に規定する利子等又は配当等については、なお従前の例による。
suppl-4191-6/art-59/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-59/par-1
The provisions of Article 3-2 of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in that Article that are to be paid on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in Article 3-2 of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" up to Article 133 of the Supplementary Provisions) that are to be paid before the effective date of the Trust Act.
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### 第六十条（振替国債等の利子の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest from Book-Entry Government Bonds, etc.
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suppl-4191-6/art-60 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-60
**第一項** 新租税特別措置法第五条の二第一項（同項に規定する振替地方債に係る部分に限る。）の規定は、同項に規定する非居住者又は外国法人が平成二十年一月一日以後に支払を受けるべき同項に規定する振替地方債の利子について適用する。
suppl-4191-6/art-60/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-60/par-1
The provisions of Article 5-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning book-entry local government bonds prescribed in that paragraph) apply to interest on book-entry local government bonds prescribed in that paragraph that a nonresident or foreign corporation prescribed in that paragraph is to receive on or after January 1, 2008.
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### 第六十一条（国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. of Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan
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suppl-4191-6/art-61 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-61
**第一項** 新租税特別措置法第八条の三の規定は、信託法施行日以後に同条第二項に規定する交付を受けるべき同項に規定する国外投資信託等の配当等について適用し、信託法施行日前に旧租税特別措置法第八条の三第二項に規定する交付を受けるべき同項に規定する国外投資信託等の配当等については、なお従前の例による。
suppl-4191-6/art-61/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-61/par-1
The provisions of Article 8-3 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on foreign investment trusts, etc. prescribed in paragraph (2) of that Article for which the delivery prescribed in that paragraph is to be received on or after the effective date of the Trust Act, and the provisions then in force continue to govern dividends and similar income on foreign investment trusts, etc. prescribed in Article 8-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which the delivery prescribed in that paragraph is to be received before the effective date of the Trust Act.
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### 第六十二条（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-4191-6/art-62 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-62
**第一項** 新租税特別措置法第九条の規定は、個人が信託法施行日以後に同条第一項に規定する配当所得を有することとなる場合について適用し、個人が信託法施行日前に旧租税特別措置法第九条第一項に規定する配当所得を有することとなった場合については、なお従前の例による。
suppl-4191-6/art-62/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-62/par-1
The provisions of Article 9 of the New Act on Special Measures Concerning Taxation apply to the case where an individual comes to have dividend income prescribed in paragraph (1) of that Article on or after the effective date of the Trust Act, and the provisions then in force continue to govern the case where an individual came to have dividend income prescribed in Article 9, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the effective date of the Trust Act.
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### 第六十三条（特定の投資法人等の運用財産等に係る利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Specified Investment Corporations, etc.
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suppl-4191-6/art-63 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-63
**第一項** 新租税特別措置法第九条の四第一項の規定は、同項各号に掲げる法人が信託法施行日以後に支払を受けるべき同項に規定する利子等又は配当等について適用し、旧租税特別措置法第九条の四第一項各号に掲げる法人が信託法施行日前に支払を受けるべき同項に規定する利子等又は配当等については、なお従前の例による。
suppl-4191-6/art-63/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-63/par-1
The provisions of Article 9-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in that paragraph that a corporation listed in any of the items of that paragraph is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in that paragraph that a corporation listed in any of the items of Article 9-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation is to receive before the effective date of the Trust Act.
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**第二項** 新租税特別措置法第九条の四第二項の規定は、同項に規定する内国信託会社が信託法施行日以後に支払を受けるべき同項に規定する利子等又は配当等について適用し、旧租税特別措置法第九条の四第二項に規定する内国法人である信託会社が信託法施行日前に支払を受けるべき同項に規定する利子等又は配当等については、なお従前の例による。
suppl-4191-6/art-63/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-63/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-63/par-2
The provisions of Article 9-4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in that paragraph that a domestic trust company prescribed in that paragraph is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in that paragraph that a trust company that is a domestic corporation prescribed in Article 9-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation is to receive before the effective date of the Trust Act.
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**第三項** 新租税特別措置法第九条の四第三項の規定は、同項に規定する特定目的信託の同項に規定する受託法人が信託法施行日以後に支払を受けるべき同項に規定する利子等又は配当等について適用する。
suppl-4191-6/art-63/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-63/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-63/par-3
The provisions of Article 9-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to interest and similar income or dividends and similar income prescribed in that paragraph that a Trust Corporation prescribed in that paragraph of a specified-purpose trust prescribed in that paragraph is to receive on or after the effective date of the Trust Act.
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**第四項** 新租税特別措置法第九条の四第五項の規定は、同項に規定する特定目的信託の同項に規定する受託法人が信託法施行日以後に支払を受けるべき同項に規定する特定国内源泉所得について適用する。
suppl-4191-6/art-63/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-63/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-63/par-4
The provisions of Article 9-4, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to specified domestic source income prescribed in that paragraph that a Trust Corporation prescribed in that paragraph of a specified-purpose trust prescribed in that paragraph is to receive on or after the effective date of the Trust Act.
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### 第六十四条（外国特定目的信託の利益の分配又は外国特定投資信託の収益の分配に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Distributions of Profits of Foreign Special Purpose Trusts or Distributions of Proceeds of Foreign Special Investment Trusts
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suppl-4191-6/art-64 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-64
**第一項** 新租税特別措置法第九条の五の二の規定は、非居住者又は外国法人が信託法施行日以後に支払を受けるべき同条第一項に規定する外国特定目的信託の利益の分配（信託法施行日以後に効力が生ずる新租税特別措置法第六十八条の三の二第一項に規定する特定目的信託（新法信託を含む。）に係るものに限る。）又は外国特定投資信託の収益の分配（信託法施行日以後に効力が生ずる新租税特別措置法第六十八条の三の三第一項に規定する特定投資信託（新法信託を含む。）に係るものに限る。）について適用する。
suppl-4191-6/art-64/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-64/par-1
The provisions of Article 9-5-2 of the New Act on Special Measures Concerning Taxation apply to distributions of profits of a foreign special purpose trust prescribed in paragraph (1) of that Article (limited to those pertaining to a specified-purpose trust prescribed in Article 68-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that takes effect on or after the effective date of the Trust Act (including a new-law trust)) or distributions of proceeds of a foreign special investment trust (limited to those pertaining to a specified investment trust prescribed in Article 68-3-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that takes effect on or after the effective date of the Trust Act (including a new-law trust)) which a nonresident or a foreign corporation is to receive on or after the effective date of the Trust Act.
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### 第六十五条（エネルギー需給構造改革推進設備を取得した場合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 Equipment for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
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suppl-4191-6/art-65 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-65
**第一項** 個人が平成二十年四月一日前に締結した旧租税特別措置法第十条の二第一項に規定するエネルギー需給構造改革推進設備の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-65/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-65/par-1
With regard to a contract for the lease of equipment for promoting reform of the energy supply and demand structure prescribed in Article 10-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.
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### 第六十六条（中小企業者が機械等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 a Small and Medium Sized Enterprise Acquires Machinery, etc.
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suppl-4191-6/art-66 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-66
**第一項** 個人が平成二十年四月一日前に締結した旧租税特別措置法第十条の三第一項各号に掲げる減価償却資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-66/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-66/par-1
With regard to a contract for the lease of depreciable assets listed in the items of Article 10-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.
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### 第六十七条（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-4191-6/art-67 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67
**第一項** 新租税特別措置法第十条の四（第一項第三号に係る部分に限る。）の規定は、個人が施行日以後に取得若しくは製作又は賃借をする同号に定める器具及び備品について適用し、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第三号に定める器具及び備品については、なお従前の例による。
suppl-4191-6/art-67/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67/par-1
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iii)) apply to tools, furniture and fixtures specified in that item that an individual acquires, manufactures or leases on or after the Effective Date, and with regard to tools, furniture and fixtures specified in Article 10-4, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or leased before the Effective Date, the provisions then in force continue to govern.
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**第二項** 個人が施行日前に取得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第五号及び第八号に定める機械及び装置については、なお従前の例による。
suppl-4191-6/art-67/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-67/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67/par-2
With regard to machinery and equipment specified in Article 10-4, paragraph (1), items (v) and (viii) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or leased 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十条の四（第一項第七号に係る部分に限る。）の規定は、個人が附則第一条第十一号に定める日以後に取得若しくは製作又は賃借をする同項第七号に定める機械及び装置について適用する。
suppl-4191-6/art-67/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67/par-3
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (vii)) apply to machinery and equipment specified in item (vii) of that paragraph that an individual acquires, manufactures or leases on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
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**第四項** 新租税特別措置法第十条の四（第六項に係る部分に限る。）の規定は、個人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結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の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-67/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-67/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67/par-4
The provisions of Article 10-4 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (6)) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of business base strengthening equipment prescribed in Article 10-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
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### 第六十八条（沖縄の特定中小企業者が経営革新設備等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 a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc., etc.
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suppl-4191-6/art-68 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-68
**第一項** 新租税特別措置法第十条の五（第六項に係る部分に限る。）の規定は、個人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した旧租税特別措置法第十条の五第一項に規定する経営革新設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-68/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-68/par-1
The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (6)) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of business innovation equipment, etc. prescribed in Article 10-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
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### 第六十九条（情報基盤強化設備等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 Information Infrastructure Enhancement Equipment, etc. Is Acquired, etc.
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suppl-4191-6/art-69 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-69
**第一項** 個人が平成二十年四月一日前に締結した旧租税特別措置法第十条の六第一項に規定する情報基盤強化設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-69/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-69/par-1
With regard to a contract for the lease of information infrastructure enhancement equipment, etc. prescribed in Article 10-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.
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### 第七十条（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-4191-6/art-70 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70
**第一項** 新租税特別措置法第十一条第一項、第十一条の二第一項、第十一条の三第一項、第十一条の四第一項、第十一条の五第一項、第十二条第一項、第十二条の二第一項、第十二条の三第一項、第十三条第一項、第十三条の二第一項、第十四条第二項、第十四条の二第一項及び第十五条第一項（これらの規定に規定する所有権移転外リース取引に係る部分に限る。）の規定は、個人が平成二十年四月一日以後に締結するこれらの規定に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した旧租税特別措置法第十一条第一項、第十一条の二第一項、第十一条の三第一項、第十一条の四第一項、第十二条第一項、第十二条の二第一項、第十二条の三第三項、第十三条第一項、第十三条の二第一項、第十四条第二項、第十四条の二第一項及び第十五条第一項に規定する減価償却資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-70/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-1
The provisions of Article 11, paragraph (1), Article 11-2, paragraph (1), Article 11-3, paragraph (1), Article 11-4, paragraph (1), Article 11-5, paragraph (1), Article 12, paragraph (1), Article 12-2, paragraph (1), Article 12-3, paragraph (1), Article 13, paragraph (1), Article 13-2, paragraph (1), Article 14, paragraph (2), Article 14-2, paragraph (1) and Article 15, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the parts pertaining to lease transactions without transfer of ownership prescribed in those provisions) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in those provisions that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of depreciable assets prescribed in Article 11, paragraph (1), Article 11-2, paragraph (1), Article 11-3, paragraph (1), Article 11-4, paragraph (1), Article 12, paragraph (1), Article 12-2, paragraph (1), Article 12-3, paragraph (3), Article 13, paragraph (1), Article 13-2, paragraph (1), Article 14, paragraph (2), Article 14-2, paragraph (1) and Article 15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
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**第二項** 施行日から産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日の前日までの間における新租税特別措置法第十一条の三第一項の規定の適用については、同項中「次の各号」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）第十二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「旧租税特別措置法」という。）第十一条の三第一項各号」と、「産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日から平成二十一年三月三十一日まで」とあるのは「平成十九年四月一日から産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日の前日まで」と、「第二条第八項」とあるのは「第二条第五項」と、「百分の二十（当該事業革新設備が、産業活力再生特別措置法第二条第十項に規定する特定事業革新設備である場合又は第四号若しくは第五号に掲げる計画に記載されたものである場合には、百分の三十）」とあるのは「百分の二十四（当該事業革新設備が、旧租税特別措置法第十一条の三第一項第一号又は第三号に掲げる計画に記載されたものである場合には百分の三十とし、同項第二号に掲げる計画に記載されたものである場合には百分の四十とする。）」とする。
suppl-4191-6/art-70/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-2
With regard to the application of the provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect, the phrase "the following items" in that paragraph is deemed to be replaced with "the items of Article 11-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (referred to as the "Former Act on Special Measures Concerning Taxation" in this paragraph)"; the phrase "from the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect to March 31, 2009" is deemed to be replaced with "from April 1, 2007 to the day before the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect"; the phrase "Article 2, paragraph (8)" is deemed to be replaced with "Article 2, paragraph (5)"; and the phrase "20 percent (or 30 percent if that equipment for business innovation is specified equipment for business innovation prescribed in Article 2, paragraph (10) of the Act on Special Measures for Industrial Revitalization or is included in a plan listed in item (iv) or (v))" is deemed to be replaced with "24 percent (or 30 percent if that equipment for business innovation is included in a plan listed in item (i) or (iii) of Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and 40 percent if it is included in a plan listed in item (ii) of that paragraph)".
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**第三項** 新租税特別措置法第十一条の四第一項の規定は、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四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-4191-6/art-70/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-3
The provisions of Article 11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to specified telecommunications equipment, etc. prescribed in Article 11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of 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、個人が附則第一条第十二号に定める日以後に取得等をする同項に規定する集積産業用資産について適用する。
suppl-4191-6/art-70/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-4
The provisions of Article 11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.
machine translation, not official
**第五項** 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商業施設等については、なお従前の例による。
suppl-4191-6/art-70/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-5
With regard to commercial facilities, etc. prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
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**第六項** 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六第一項に規定する製造過程管理高度化設備等については、なお従前の例による。
suppl-4191-6/art-70/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-6
With regard to equipment for advanced manufacturing process control, etc. prescribed in Article 11-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第七項** 新租税特別措置法第十一条の六第一項の規定は、個人が附則第一条第十三号に定める日以後に取得等をする同項に規定する再商品化設備等について適用し、個人が同日前に取得等をした旧租税特別措置法第十一条の七第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4191-6/art-70/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-7
The provisions of Article 11-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph that an individual makes an acquisition, etc. of on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and with regard to recycling equipment, etc. prescribed in Article 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made an acquisition, etc. of before that date, the provisions then in force continue to govern.
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**第八項** 個人が平成二十年四月一日前に締結した旧租税特別措置法第十一条の七第一項に規定する再商品化設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-70/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-8
With regard to a contract for the lease of recycling equipment, etc. prescribed in Article 11-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.
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**第九項** 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-4191-6/art-70/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-9
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 that an individual makes an acquisition, etc. of 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 that an individual made an acquisition, etc. of 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十二条の二第一項の規定は、個人が施行日以後に取得又は製作を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一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-4191-6/art-70/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-10
The provisions of Article 12-2, paragraph (1) 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 (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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**第十一項** 個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十二条の三第一項に規定する特定医療用建物については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二項中「ついて前項、第十三条第一項、第十三条の二第一項又は」とあるのは「ついて前項の規定又は所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正後の租税特別措置法（以下「平成十九年新法」という。）第十三条第一項若しくは第十三条の二第一項の規定若しくは所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十条第十四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十二条の規定による改正前の租税特別措置法（以下「平成十九年旧法」という。）」と、「つき前項、第十三条第一項、第十三条の二第一項又は」とあるのは「つき前項の規定又は平成十九年新法第十三条第一項若しくは第十三条の二第一項の規定若しくは平成十九年旧法」と、同条第七項中「第十一条第三項」とあるのは「平成十九年新法第十一条第三項」とする。
suppl-4191-6/art-70/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-11
With regard to specified medical buildings prescribed in Article 12-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In this case, in paragraph (2) of that Article, the phrase "with regard to ... the preceding paragraph, Article 13, paragraph (1), Article 13-2, paragraph (1) or" is deemed to be replaced with "with regard to ... the provisions of the preceding paragraph, or the provisions of Article 13, paragraph (1) or Article 13-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (hereinafter referred to as the "2007 New Act"), or of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 70, paragraph (14) of the Supplementary Provisions of that Act (hereinafter referred to as the "2007 Former Act")"; the phrase "for ... the preceding paragraph, Article 13, paragraph (1), Article 13-2, paragraph (1) or" is deemed to be replaced with "for ... the provisions of the preceding paragraph, or the provisions of Article 13, paragraph (1) or Article 13-2, paragraph (1) of the 2007 New Act, or of the 2007 Former Act"; and in paragraph (7) of that Article, the phrase "Article 11, paragraph (3)" is deemed to be replaced with "Article 11, paragraph (3) of the 2007 New Act".
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**第十二項** 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十三条第二項（新租税特別措置法第十三条の二第三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十三条第二項中「又は次条第一項」とあるのは「若しくは次条第一項の規定又は所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十条第十一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十二条の規定による改正前の租税特別措置法第十二条の三第一項」と、新租税特別措置法第十三条の二第三項中「前項又は」とあるのは「前項若しくは」と、「第十三条第一項又は」とあるのは「第十三条第一項若しくは」とする。
suppl-4191-6/art-70/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-12
With regard to the application of the provisions of Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 13-2, paragraph (3) of the New Act on Special Measures Concerning Taxation) in the case where the provisions of the preceding paragraph apply, in Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation, the phrase "or paragraph (1) of the following Article" is deemed to be replaced with "or paragraph (1) of the following Article, or Article 12-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 70, paragraph (11) of the Supplementary Provisions of that Act"; and in Article 13-2, paragraph (3) of the New Act on Special Measures Concerning Taxation, the phrase "前項又は" (the preceding paragraph or) is deemed to be replaced with "前項若しくは" (the preceding paragraph or, joining a smaller group of alternatives), and the word "又は" (or) after "Article 13, paragraph (1)" is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives).
machine translation, not official
**第十三項** 個人が平成二十年四月一日前に締結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の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-70/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-13
With regard to a contract for the lease of equipment for persons with disabilities, etc. prescribed in Article 13, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.
machine translation, not official
**第十四項** 旧租税特別措置法第十三条の三第一項第一号に規定する農業経営改善計画につき同号に規定する認定を施行日前に受けた同項各号の個人の有する当該各号に定める減価償却資産については、同条の規定は、なおその効力を有する。この場合において、同条第三項中「第十二条の三第二項」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正後の租税特別措置法（以下「平成十九年新法」という。）第十三条第二項」と、「「前項」とあるのは「第十三条の三第一項」」とあるのは「「前項の」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十条第十四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十二条の規定による改正前の租税特別措置法（以下「平成十九年旧法」という。）第十三条の三第一項の」」と、「第十三条の三第一項本文」とあるのは「平成十九年旧法第十三条の三第一項本文」と、「「第十三条の三第一項」とあるのは「第十二条の三第一項」」とあるのは「「前項又は次条第一項」とあるのは「平成十九年旧法第十三条の三第一項の規定又は所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正後の租税特別措置法第十三条第一項若しくは第十三条の二第一項」」と、同条第四項中「第十一条第三項」とあるのは「平成十九年新法第十一条第三項」と、「第十二条の三第二項」とあるのは「平成十九年新法第十三条第二項」とする。
suppl-4191-6/art-70/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-14
With regard to the depreciable assets specified in the items of Article 13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that are held by an individual referred to in those items who received the certification prescribed in item (i) of that paragraph for a farm management improvement plan prescribed in that item before the Effective Date, the provisions of that Article remain in force. In this case, in paragraph (3) of that Article, the phrase "Article 12-3, paragraph (2)" is deemed to be replaced with "Article 13, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (hereinafter referred to as the "2007 New Act")"; the phrase "the phrase 'the preceding paragraph' is deemed to be replaced with 'Article 13-3, paragraph (1)'" is deemed to be replaced with "the phrase 'of the preceding paragraph' is deemed to be replaced with 'of Article 13-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 70, paragraph (14) of the Supplementary Provisions of that Act (hereinafter referred to as the "2007 Former Act")'"; the phrase "the main clause of Article 13-3, paragraph (1)" is deemed to be replaced with "the main clause of Article 13-3, paragraph (1) of the 2007 Former Act"; the phrase "the phrase 'Article 13-3, paragraph (1)' is deemed to be replaced with 'Article 12-3, paragraph (1)'" is deemed to be replaced with "the phrase 'the preceding paragraph or paragraph (1) of the following Article' is deemed to be replaced with 'the provisions of Article 13-3, paragraph (1) of the 2007 Former Act, or Article 13, paragraph (1) or Article 13-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007)'"; and in paragraph (4) of that Article, the phrase "Article 11, paragraph (3)" is deemed to be replaced with "Article 11, paragraph (3) of the 2007 New Act", and the phrase "Article 12-3, paragraph (2)" is deemed to be replaced with "Article 13, paragraph (2) of the 2007 New Act".
machine translation, not official
**第十五項** 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十三条第二項（新租税特別措置法第十三条の二第三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十三条第二項中「又は次条第一項」とあるのは「若しくは次条第一項の規定又は所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十条第十四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十二条の規定による改正前の租税特別措置法第十三条の三第一項」と、新租税特別措置法第十三条の二第三項中「前項又は」とあるのは「前項若しくは」と、「第十三条第一項又は」とあるのは「第十三条第一項若しくは」とする。
suppl-4191-6/art-70/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-15
With regard to the application of the provisions of Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 13-2, paragraph (3) of the New Act on Special Measures Concerning Taxation) in the case where the provisions of the preceding paragraph apply, in Article 13, paragraph (2) of the New Act on Special Measures Concerning Taxation, the phrase "or paragraph (1) of the following Article" is deemed to be replaced with "or paragraph (1) of the following Article, or Article 13-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 70, paragraph (14) of the Supplementary Provisions of that Act"; and in Article 13-2, paragraph (3) of the New Act on Special Measures Concerning Taxation, the phrase "前項又は" (the preceding paragraph or) is deemed to be replaced with "前項若しくは" (the preceding paragraph or, joining a smaller group of alternatives), and the word "又は" (or) after "Article 13, paragraph (1)" is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives).
machine translation, not official
**第十六項** 個人が平成二十年四月一日前に締結した旧租税特別措置法第十四条第一項に規定する中心市街地優良賃貸住宅の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-70/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-16
With regard to a contract for the lease of good-quality rental housing in a central urban area prescribed in Article 14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before April 1, 2008, the provisions then in force continue to govern.
machine translation, not official
**第十七項** 新租税特別措置法第十四条（第二項に係る部分に限る。）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高齢者向け優良賃貸住宅について適用する。
suppl-4191-6/art-70/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-17
The provisions of Article 14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2)) apply to good-quality rental housing for the elderly prescribed in that paragraph that an individual acquires or newly constructs on or after the Effective Date.
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**第十八項** 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二項に規定する高齢者向け優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。
suppl-4191-6/art-70/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-18
With regard to good-quality rental housing for the elderly prescribed in Article 14, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force.
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**第十九項** 個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十四条第三項に規定する改良優良賃貸住宅については、なお従前の例による。
suppl-4191-6/art-70/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-19
With regard to improved good-quality rental housing prescribed in Article 14, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or constructed before the Effective Date, the provisions then in force continue to govern.
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### 第七十一条（社会保険診療報酬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 from Social Insurance Medical Fees
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suppl-4191-6/art-71 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-71
**第一項** 新租税特別措置法第二十六条（第二項第三号に係る部分に限る。）の規定は、施行日以後に行われる同項に規定する社会保険診療について適用し、施行日前に行われた旧租税特別措置法第二十六条第二項に規定する社会保険診療については、なお従前の例による。
suppl-4191-6/art-71/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-71/par-1
The provisions of Article 26 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (2), item (iii)) apply to social insurance medical care prescribed in that paragraph provided on or after the Effective Date, and with regard to social insurance medical care prescribed in Article 26, paragraph (2) of the Former Act on Special Measures Concerning Taxation provided before the Effective Date, the provisions then in force continue to govern.
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### 第七十二条（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 Subsidies for Business Conversion or Discontinuance, etc.
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suppl-4191-6/art-72 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-72
**第一項** 新租税特別措置法第二十八条の三の規定は、個人が平成二十年四月一日以後に締結する同条第二項に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した旧租税特別措置法第二十八条の三第二項に規定する資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-72/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-72/par-1
The provisions of Article 28-3 of the New Act on Special Measures Concerning Taxation apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in paragraph (2) of that Article that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of assets prescribed in Article 28-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
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### 第七十三条（勤労者が受ける財産形成給付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 Asset-Building Benefits, etc. Received by Workers
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suppl-4191-6/art-73 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-73
**第一項** 雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第八十八条第三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附則第八十七条の規定による改正前の勤労者財産形成促進法（昭和四十六年法律第九十二号）第八条の二第三号に規定する事業主から支払を受ける同号に規定する財産形成貯蓄活用給付金については、旧租税特別措置法第二十九条の三第二項の規定は、なおその効力を有する。この場合において、同項中「勤労者財産形成促進法」とあるのは、「雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第八十八条第三項の規定によりなお従前の例によることとされる同法附則第八十七条の規定による改正前の勤労者財産形成促進法」とする。
suppl-4191-6/art-73/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-73/par-1
With regard to asset-building savings utilization benefits prescribed in Article 8-2, item (iii) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) prior to the amendment by Article 87 of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), in the case where the provisions then in force continue to govern pursuant to the provisions of Article 88, paragraph (3) of the Supplementary Provisions of that Act, that are paid by an employer prescribed in that item, the provisions of Article 29-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "Workers' Property Accumulation Promotion Act" in that paragraph is deemed to be replaced with "Workers' Property Accumulation Promotion Act prior to the amendment by Article 87 of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), which the provisions then in force continue to govern pursuant to the provisions of Article 88, paragraph (3) of the Supplementary Provisions of that Act".
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### 第七十四条（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-4191-6/art-74 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74
**第一項** 新租税特別措置法第三十一条の二第二項第六号の規定は、個人が附則第一条第十四号に定める日以後に行う新租税特別措置法第三十一条の二第一項に規定する優良住宅地等のための譲渡に該当する譲渡について適用する。
suppl-4191-6/art-74/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-1
The provisions of Article 31-2, paragraph (2), item (vi) of the New Act on Special Measures Concerning Taxation apply to a transfer that falls under a transfer for a superior residential area, etc. prescribed in Article 31-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.
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**第二項** 新租税特別措置法第三十二条第二項の規定は、個人が信託法施行日以後に行う同項に規定する株式等の譲渡について適用し、個人が信託法施行日前に行った旧租税特別措置法第三十二条第二項に規定する株式又は受益権の譲渡については、なお従前の例による。
suppl-4191-6/art-74/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-2
The provisions of Article 32, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a transfer of shares, etc. prescribed in that paragraph that an individual carries out on or after the effective date of the Trust Act, and with regard to a transfer of shares or beneficial interests prescribed in Article 32, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the effective date of the Trust Act, the provisions then in force continue to govern.
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**第三項** 新租税特別措置法第三十三条第一項の規定は、個人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した旧租税特別措置法第三十三条第一項に規定する代替資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-74/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-3
The provisions of Article 33, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of substitute assets prescribed in Article 33, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that 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三十四条第二項第四号の規定は、個人が附則第一条第十五号に定める日以後に行う新租税特別措置法第三十四条第一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三十四条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-4191-6/art-74/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-4
The provisions of Article 34, paragraph (2), item (iv) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in Article 34, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and with regard to a transfer of land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that 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三十四条第三項の規定は、個人が平成二十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し、個人が同日前に行った旧租税特別措置法第三十四条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-4191-6/art-74/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-5
The provisions of Article 34, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual carries out on or after January 1, 2008, and with regard to a transfer of land, etc. prescribed in Article 34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date, the provisions then in force continue to govern.
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**第六項** 新租税特別措置法第三十四条の二第二項第十一号の規定は、個人が附則第一条第十四号に定める日以後に行う新租税特別措置法第三十四条の二第一項に規定する土地等の譲渡について適用する。
suppl-4191-6/art-74/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-6
The provisions of Article 34-2, paragraph (2), item (xi) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that an individual carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.
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**第七項** 新租税特別措置法第三十四条の二第二項第二十号の規定は、個人が施行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し、個人が施行日前に行った旧租税特別措置法第三十四条の二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-4191-6/art-74/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-7
The provisions of Article 34-2, paragraph (2), item (xx) of the New Act on Special Measures Concerning Taxation apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual carries out on or after the Effective Date, and with regard to a transfer of land, etc. prescribed in Article 34-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the Effective Date, the provisions then in force continue to govern.
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**第八項** 個人が施行日前に行った旧租税特別措置法第三十六条の二第一項（同条第二項において準用する場合を含む。）に規定する譲渡資産の譲渡については、なお従前の例による。
suppl-4191-6/art-74/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-8
With regard to a transfer of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (2) of that Article) that an individual carried out before the Effective Date, the provisions then in force continue to govern.
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**第九項** 個人が平成十八年一月一日から施行日の前日までの間に旧租税特別措置法第三十六条の二第一項に規定する買換資産の取得をし、かつ、施行日から当該取得の日の属する年の翌年十二月三十一日までの間に行う同項に規定する譲渡資産の譲渡については、同条から旧租税特別措置法第三十六条の五までの規定は、なおその効力を有する。この場合において、同項中「第三十一条第二項に規定する所有期間が十年を超えるもの」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正後の租税特別措置法（以下「平成十九年新法」という。）第三十一条第二項に規定する所有期間が十年を超えるもの」と、「、第三十三条」とあるのは「、平成十九年新法第三十三条」と、「第三十五条第一項、第三十六条の六」とあるのは「平成十九年新法第三十五条第一項、第三十六条の二」と、「、第三十一条」とあるのは「、平成十九年新法第三十一条」と、同項第四号中「第三十一条第二項」とあるのは「平成十九年新法第三十一条第二項」と、旧租税特別措置法第三十六条の二第五項中「第三十三条第六項」とあるのは「平成十九年新法第三十三条第六項」と、旧租税特別措置法第三十六条の三第四項中「第三十三条の五第三項」とあるのは「平成十九年新法第三十三条の五第三項」と、「第三十六条の三第一項」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十四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十二条の規定による改正前の租税特別措置法第三十六条の三第一項」と、「第三十三条の五第一項」とあるのは「租税特別措置法第三十三条の五第一項」と、旧租税特別措置法第三十六条の四中「第三十六条の二第一項（」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十四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十二条の規定による改正前の租税特別措置法（以下「平成十九年旧法」という。）第三十六条の二第一項（」と、「第三十六条の二第一項の」とあるのは「平成十九年旧法第三十六条の二第一項の」と、「第三十六条の二第一項に」とあるのは「平成十九年旧法第三十六条の二第一項に」と、旧租税特別措置法第三十六条の五中「第三十六条の二第一項」とあるのは「平成十九年旧法第三十六条の二第一項」と、「第三十三条の二第一項第二号」とあるのは「平成十九年新法第三十三条の二第一項第二号」とする。
suppl-4191-6/art-74/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-9
With regard to a transfer of transferred assets prescribed in Article 36-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual who has made an acquisition of replacement assets prescribed in that paragraph during the period from January 1, 2006 to the day before the Effective Date carries out during the period from the Effective Date to December 31 of the year following the year that includes the date of that acquisition, the provisions of that Article through Article 36-5 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in that paragraph, the phrase "those whose holding period prescribed in Article 31, paragraph (2) exceeds 10 years" is deemed to be replaced with "those whose holding period prescribed in Article 31, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (hereinafter referred to as the "2007 New Act") exceeds 10 years", the phrase ", Article 33" is deemed to be replaced with ", Article 33 of the 2007 New Act", the phrase "Article 35, paragraph (1), Article 36-6" is deemed to be replaced with "Article 35, paragraph (1) of the 2007 New Act, Article 36-2", the phrase ", Article 31" is deemed to be replaced with ", Article 31 of the 2007 New Act", and the phrase "Article 31, paragraph (2)" in item (iv) of that paragraph is deemed to be replaced with "Article 31, paragraph (2) of the 2007 New Act"; in Article 36-2, paragraph (5) of the Former Act on Special Measures Concerning Taxation, the phrase "Article 33, paragraph (6)" is deemed to be replaced with "Article 33, paragraph (6) of the 2007 New Act"; in Article 36-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation, the phrase "Article 33-5, paragraph (3)" is deemed to be replaced with "Article 33-5, paragraph (3) of the 2007 New Act", the phrase "Article 36-3, paragraph (1)" is deemed to be replaced with "Article 36-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 74, paragraph (9) of the Supplementary Provisions of that Act", and the phrase "Article 33-5, paragraph (1)" is deemed to be replaced with "Article 33-5, paragraph (1) of the Act on Special Measures Concerning Taxation"; in Article 36-4 of the Former Act on Special Measures Concerning Taxation, the phrase "Article 36-2, paragraph (1) (" is deemed to be replaced with "Article 36-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 74, paragraph (9) of the Supplementary Provisions of that Act (hereinafter referred to as the "2007 Former Act") (", the phrase "of Article 36-2, paragraph (1)" is deemed to be replaced with "of Article 36-2, paragraph (1) of the 2007 Former Act", and the phrase "in Article 36-2, paragraph (1)" is deemed to be replaced with "in Article 36-2, paragraph (1) of the 2007 Former Act"; and in Article 36-5 of the Former Act on Special Measures Concerning Taxation, the phrase "Article 36-2, paragraph (1)" is deemed to be replaced with "Article 36-2, paragraph (1) of the 2007 Former Act", and the phrase "Article 33-2, paragraph (1), item (ii)" is deemed to be replaced with "Article 33-2, paragraph (1), item (ii) of the 2007 New Act".
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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三十一条の二、第三十一条の三、第三十四条、第三十四条の二、第三十五条、第三十六条の二、第三十七条の五、第三十七条の六、第四十一条、第四十一条の五及び第四十一条の五の二の規定の適用については、新租税特別措置法第三十一条の二第四項中「又は第三十七条の九の二」とあるのは「若しくは第三十七条の九の二」と、「の規定」とあるのは「の規定又は所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十四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十二条の規定による改正前の租税特別措置法（以下「平成十九年旧法」という。）第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第三十一条の三第一項中「までの規定」とあるのは「までの規定若しくは平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第三十四条第一項及び第三十四条の二第一項中「又は第三十七条の九の三の規定」とあるのは「若しくは第三十七条の九の三の規定又は平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第三十五条第一項中「この項又は」とあるのは「この項若しくは」と、「第四十一条の五の二の規定」とあるのは「第四十一条の五の二の規定又は平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第三十六条の二第一項中「又は第四十一条の五の二の規定」とあるのは「若しくは第四十一条の五の二の規定又は平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第三十七条の五第一項中「第三十七条の規定」とあるのは「第三十七条の規定若しくは平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第三十七条の六第一項第三号中「又は前条の規定」とあるのは「若しくは前条の規定又は平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第四十一条第七項中「第三十七条の九の二の規定」とあるのは「第三十七条の九の二の規定若しくは平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、同条第八項中「又は第三十六条の二第一項」とあるのは「若しくは第三十六条の二第一項」と、「譲渡資産」とあるのは「譲渡資産又は平成十九年旧法第三十六条の二第一項に規定する譲渡資産」と、「又は第三十七条の九の二の規定」とあるのは「若しくは第三十七条の九の二の規定又は平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」と、新租税特別措置法第四十一条の五第七項第一号及び第四十一条の五の二第七項第一号中「第三十六条の五の規定」とあるのは「第三十六条の五の規定若しくは平成十九年旧法第三十六条の二若しくは第三十六条の五の規定」とする。
suppl-4191-6/art-74/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-10
With regard to the application of the provisions of Article 31-2, Article 31-3, Article 34, Article 34-2, Article 35, Article 36-2, Article 37-5, Article 37-6, Article 41, Article 41-5 and Article 41-5-2 of the New Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, in Article 31-2, paragraph (4) of the New Act on Special Measures Concerning Taxation, the phrase "又は第三十七条の九の二" (or Article 37-9-2) is deemed to be replaced with "若しくは第三十七条の九の二" (or Article 37-9-2, joining a smaller group of alternatives), and the phrase "the provisions" is deemed to be replaced with "the provisions, or the provisions of Article 36-2 or Article 36-5 of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 74, paragraph (9) of the Supplementary Provisions of that Act (hereinafter referred to as the '2007 Former Act')"; in Article 31-3, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "the provisions of ... through ..." is deemed to be replaced with "the provisions of ... through ..., or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in Article 34, paragraph (1) and Article 34-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "or Article 37-9-3" is deemed to be replaced with "or Article 37-9-3, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in Article 35, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "この項又は" (this paragraph or) is deemed to be replaced with "この項若しくは" (this paragraph or, joining a smaller group of alternatives), and the phrase "the provisions of Article 41-5-2" is deemed to be replaced with "the provisions of Article 41-5-2, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in Article 36-2, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "or Article 41-5-2" is deemed to be replaced with "or Article 41-5-2, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in Article 37-5, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "the provisions of Article 37" is deemed to be replaced with "the provisions of Article 37, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in Article 37-6, paragraph (1), item (iii) of the New Act on Special Measures Concerning Taxation, the phrase "or the preceding Article" is deemed to be replaced with "or the preceding Article, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in Article 41, paragraph (7) of the New Act on Special Measures Concerning Taxation, the phrase "the provisions of Article 37-9-2" is deemed to be replaced with "the provisions of Article 37-9-2, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; in paragraph (8) of that Article, the word "又は" (or) before "Article 36-2, paragraph (1)" is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), the phrase "transferred assets" is deemed to be replaced with "transferred assets, or transferred assets prescribed in Article 36-2, paragraph (1) of the 2007 Former Act", and the phrase "or Article 37-9-2" is deemed to be replaced with "or Article 37-9-2, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act"; and in Article 41-5, paragraph (7), item (i) and Article 41-5-2, paragraph (7), item (i) of the New Act on Special Measures Concerning Taxation, the phrase "the provisions of Article 36-5" is deemed to be replaced with "the provisions of Article 36-5, or the provisions of Article 36-2 or Article 36-5 of the 2007 Former Act".
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**第十一項** 個人が施行日前に行った旧租税特別措置法第三十六条の五に規定する交換譲渡資産の同条に規定する交換については、なお従前の例による。
suppl-4191-6/art-74/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-11
With regard to an exchange prescribed in Article 36-5 of the Former Act on Special Measures Concerning Taxation of assets transferred by exchange prescribed in that Article that an individual carried out 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三十七条（第一項の表の第十五号に係る部分に限る。）の規定は、個人が附則第一条第十四号に定める日以後に行う同項の表の第十五号の上欄に掲げる資産の譲渡について適用する。
suppl-4191-6/art-74/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-12
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xv) of the table in paragraph (1)) apply to a transfer of assets listed in the left-hand column of item (xv) of the table in that paragraph that an individual carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.
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**第十三項** 新租税特別措置法第三十七条（第一項に係る部分に限る。）の規定は、個人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した旧租税特別措置法第三十七条第一項に規定する買換資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-74/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-13
The provisions of Article 37 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of replacement assets prescribed in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
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**第十四項** 新租税特別措置法第三十七条の五（第一項に係る部分に限る。）の規定は、個人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、個人が同日前に締結した旧租税特別措置法第三十七条の五第一項に規定する買換資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-74/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-14
The provisions of Article 37-5 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that an individual concludes on or after April 1, 2008, and with regard to a contract for the lease of replacement assets prescribed in Article 37-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual concluded before that date, the provisions then in force continue to govern.
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### 第七十五条（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-4191-6/art-75 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75
**第一項** 新租税特別措置法第三十七条の十第二項第六号の規定は、個人が信託法施行日以後に行う同項に規定する株式等の同条第一項の譲渡による所得について適用し、個人が信託法施行日前に行った旧租税特別措置法第三十七条の十第二項に規定する株式等の同条第一項の譲渡による所得については、なお従前の例による。
suppl-4191-6/art-75/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-1
The provisions of Article 37-10, paragraph (2), item (vi) of the New Act on Special Measures Concerning Taxation apply to income from a transfer referred to in paragraph (1) of that Article of shares, etc. prescribed in paragraph (2) of that Article that an individual carries out on or after the effective date of the Trust Act, and with regard to income from a transfer referred to in paragraph (1) of that Article of shares, etc. prescribed in Article 37-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the effective date of the Trust Act, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第三十七条の十第三項第一号（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（信託の併合に係る部分を除く。）は、個人が同号に規定する合併により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が平成十九年五月一日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第一号（旧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。）に規定する合併により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が同日前であるものについては、なお従前の例による。
suppl-4191-6/art-75/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-75/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-2
The provisions of Article 37-10, paragraph (3), item (i) 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) (excluding the part pertaining to mergers of trusts) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a merger prescribed in that item, where that merger takes place on or after May 1, 2007, and with regard to the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a merger prescribed in that item, where that merger took place 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三十七条の十第三項第一号（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（信託の併合に係る部分に限る。）は、個人が同号に規定する合併により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が信託法施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第一号（旧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。）に規定する合併により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が信託法施行日前であるものについては、なお従前の例による。
suppl-4191-6/art-75/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-75/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-3
The provisions of Article 37-10, paragraph (3), item (i) 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) (limited to the part pertaining to mergers of trusts) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a merger prescribed in that item, where that merger takes place on or after the effective date of the Trust Act, and with regard to the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a merger prescribed in that item, where that merger took place before the effective date of the Trust Act, the provisions then in force continue to govern.
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**第四項** 新租税特別措置法第三十七条の十第三項第二号（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（信託の分割に係る部分を除く。）は、個人が同号に規定する分割により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が平成十九年五月一日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第二号（旧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。）に規定する分割により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が同日前であるものについては、なお従前の例による。
suppl-4191-6/art-75/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-75/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-4
The provisions of Article 37-10, paragraph (3), item (ii) 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) (excluding the part pertaining to trust splits) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a split prescribed in that item, where that split takes place on or after May 1, 2007, and with regard to the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a split prescribed in that item, where that split took place before that 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三十七条の十第三項第二号（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（信託の分割に係る部分に限る。）は、個人が同号に規定する分割により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が信託法施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第二号（旧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。）に規定する分割により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が信託法施行日前であるものについては、なお従前の例による。
suppl-4191-6/art-75/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-75/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-5
The provisions of Article 37-10, paragraph (3), item (ii) 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) (limited to the part pertaining to trust splits) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a split prescribed in that item, where that split takes place on or after the effective date of the Trust Act, and with regard to the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a split prescribed in that item, where that split took place before the effective date of the Trust Act, the provisions then in force continue to govern.
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**第六項** 新租税特別措置法第三十七条の十第三項第三号（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、個人が同号に規定する資本の払戻しにより交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該資本の払戻しが信託法施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第三号（旧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。）に規定する資本の払戻しにより交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該資本の払戻しが信託法施行日前であるものについては、なお従前の例による。
suppl-4191-6/art-75/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-75/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-6
The provisions of Article 37-10, paragraph (3), item (iii) 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 total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a refund of capital prescribed in that item, where that refund of capital takes place on or after the effective date of the Trust Act, and with regard to the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a refund of capital prescribed in that item, where that refund of capital took place before the effective date of the Trust Act, the provisions then in force continue to govern.
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**第七項** 新租税特別措置法第三十七条の十第四項第一号の規定は、信託法施行日以後の同号に規定する株式等証券投資信託等の終了又は一部の解約について適用し、信託法施行日前の旧租税特別措置法第三十七条の十第四項に規定する株式等証券投資信託等の終了又は一部の解約については、なお従前の例による。
suppl-4191-6/art-75/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-75/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-7
The provisions of Article 37-10, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after the effective date of the Trust Act, of securities investment trusts for shares and similar interests, etc. prescribed in that item, and with regard to the termination or partial cancellation, before the effective date of the Trust Act, of securities investment trusts for shares and similar interests, etc. prescribed in Article 37-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
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**第八項** 新租税特別措置法第三十七条の十第四項第二号の規定は、信託法施行日以後の同号に規定する信託の分割について適用する。
suppl-4191-6/art-75/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-75/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-8
The provisions of Article 37-10, paragraph (4), item (ii) of the New Act on Special Measures Concerning Taxation apply to trust splits prescribed in that item made on or after the effective date of the Trust Act.
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### 第七十六条（合併等により外国親法人株式の交付を受ける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 Event of Receiving Shares of a Foreign Parent Corporation Due to a Merger, etc.
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suppl-4191-6/art-76 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-76
**第一項** 新租税特別措置法第三十七条の十四の二第一項から第三項まで及び第七項の規定は、平成十九年五月一日以後に同条第一項から第三項までに規定する特定合併、特定分割型分割又は特定株式交換が行われる場合について適用する。
suppl-4191-6/art-76/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-76/par-1
The provisions of Article 37-14-2, paragraphs (1) through (3) and (7) of the New Act on Special Measures Concerning Taxation apply to the case where a specified merger, specified company split by split-off or specified share exchange prescribed in paragraphs (1) through (3) of that Article takes place on or after May 1, 2007.
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**第二項** 新租税特別措置法第三十七条の十四の二第四項の規定は、平成十九年五月一日以後に同項に規定する国内事業管理親法人株式につき同項に規定する行為が行われる場合について適用する。
suppl-4191-6/art-76/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-76/par-2
The provisions of Article 37-14-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the case where an act prescribed in that paragraph is carried out on or after May 1, 2007 with regard to shares of a domestic business-managing parent corporation prescribed in that paragraph.
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### 第七十七条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. in the Event of a Specified Merger, etc.
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suppl-4191-6/art-77 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-77
**第一項** 新租税特別措置法第三十七条の十四の三第一項から第三項まで及び第五項の規定は、平成十九年十月一日以後に同条第一項から第三項までに規定する特定非適格合併、特定非適格分割型分割又は特定非適格株式交換が行われる場合について適用する。
suppl-4191-6/art-77/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-77/par-1
The provisions of Article 37-14-3, paragraphs (1) through (3) and (5) of the New Act on Special Measures Concerning Taxation apply to the case where a specified non-qualified merger, specified non-qualified company split by split-off or specified non-qualified share exchange prescribed in paragraphs (1) through (3) of that Article takes place on or after October 1, 2007.
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### 第七十八条（株式等の譲渡の対価に係る支払調書等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Payment Reports, etc. on Consideration for Transfer of Shares, etc.
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suppl-4191-6/art-78 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-78
**第一項** 新租税特別措置法第三十八条第二項の規定は、平成二十年一月一日以後に提出する同項に規定する調書について適用する。
suppl-4191-6/art-78/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-78/par-1
The provisions of Article 38, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to records prescribed in that paragraph that are submitted on or after January 1, 2008.
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### 第七十九条（相続財産に係る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 Pertaining to Inherited Property
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suppl-4191-6/art-79 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-79
**第一項** 新租税特別措置法第三十九条第四項の規定は、同条第一項の規定の適用を受けた個人が施行日以後に同条第四項の修正申告書を提出したこと又は更正があったことにより納付すべき所得税について適用する。
suppl-4191-6/art-79/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-79/par-1
The provisions of Article 39, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to income tax that an individual who has received the application of the provisions of paragraph (1) of that Article is to pay as a result of having filed the amended return referred to in paragraph (4) of that Article, or of a reassessment having been made, on or after the Effective Date.
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### 第八十条（国等に対して重要文化財等を譲渡した場合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 in the Case of Transfer of Important Cultural Properties, etc. to the State, etc.
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suppl-4191-6/art-80 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-80
**第一項** 新租税特別措置法第四十条の二第一項の規定は、個人が附則第一条第十五号に定める日以後に行う同項に規定する資産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四十条の二第一項に規定する資産の譲渡については、なお従前の例による。
suppl-4191-6/art-80/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-80/par-1
The provisions of Article 40-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in that paragraph that an individual carries out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and with regard to a transfer of assets prescribed in Article 40-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date, the provisions then in force continue to govern.
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### 第八十一条（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 Pertaining to Specified Foreign Subsidiaries, etc. of Residents
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suppl-4191-6/art-81 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-81
**第一項** 新租税特別措置法第四十条の四第一項、第二項及び第六項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に終了した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
suppl-4191-6/art-81/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-81/par-1
The provisions of Article 40-4, paragraphs (1), (2) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article for a business year, ending on or after the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and with regard to the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a business year, ending before the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, 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条の四第七項及び第八項の規定は、同条第七項に規定する外国信託の受託者の当該外国信託に係る信託法施行日以後に終了する事業年度に係る同項の規定により適用される同条第一項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用する。
suppl-4191-6/art-81/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-81/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-81/par-2
The provisions of Article 40-4, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article, as applied pursuant to the provisions of paragraph (7) of that Article, for a business year, ending on or after the effective date of the Trust Act, of the trustee of a foreign trust prescribed in paragraph (7) of that Article pertaining to that foreign trust, and the taxable retained amount prescribed in paragraph (1) of that Article pertaining to that amount of applicable retained income.
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### 第八十二条（居住者の特定外国信託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 Pertaining to Specified Foreign Trusts of Residents
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suppl-4191-6/art-82 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-82
**第一項** 旧租税特別措置法第四十条の七第一項に規定する特定外国信託の信託法施行日前に終了した同項に規定する計算期間に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
suppl-4191-6/art-82/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-82/par-1
With regard to the amount of applicable retained income prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a calculation period prescribed in that paragraph of a specified foreign trust prescribed in that paragraph that ended before the effective date of the Trust Act, and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, the provisions then in force continue to govern.
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### 第八十三条（特殊関係株主等である居住者に係る特定外国法人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 Pertaining to Specified Foreign Corporations Relating to Residents Who Are Specially Related Shareholders, etc.
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suppl-4191-6/art-83 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-83
**第一項** 新租税特別措置法第四十条の十の規定は、平成十九年十月一日以後に同条第一項に規定する特定関係が生ずる場合について適用する。
suppl-4191-6/art-83/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-83/par-1
The provisions of Article 40-10 of the New Act on Special Measures Concerning Taxation apply to the case where a specified relationship prescribed in paragraph (1) of that Article arises on or after October 1, 2007.
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### 第八十四条（特定組合員等の不動産所得に係る損益通算等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Aggregation of Profits and Losses, etc. Pertaining to Real Estate Income of Specified Members, etc.
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suppl-4191-6/art-84 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-84
**第一項** 新租税特別措置法第四十一条の四の二（同条第一項に規定する特定受益者に係る部分に限る。）の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては、信託法施行日以後に遺言がされたものに限る。）及び信託法施行日以後に信託の同項に規定する受益者たる地位（信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。以下この条において「旧信託」という。）にあっては、第一条の規定による改正前の所得税法第十三条第一項各号に掲げる場合の区分に応じ当該各号に定める者（以下この条において「旧受益者」という。）たる地位）の承継を受ける個人の当該承継（相続（相続人に対する遺贈を含む。）により信託法施行日前から旧受益者であった者（遺言によってされた旧信託にあっては、その効力が生じた時から旧受益者であった者を含む。）からその地位の承継を受ける場合のその承継を除く。次項において同じ。）に係る信託について適用する。
suppl-4191-6/art-84/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-84/par-1
The provisions of Article 41-4-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to specified beneficiaries prescribed in paragraph (1) of that Article) apply to trusts that take effect on or after the effective date of the Trust Act (for a trust created by will, limited to one for which the will was made on or after the effective date of the Trust Act) and to trusts pertaining to a succession by an individual, on or after the effective date of the Trust Act, to the position of a beneficiary prescribed in that paragraph of a trust (for a trust that took effect before the effective date of the Trust Act (including, for a trust created by will, one for which the will was made before the effective date of the Trust Act, and excluding a new-law trust; hereinafter referred to as an "old trust" in this Article), the position of the person specified in each item of Article 13, paragraph (1) of the Income Tax Act prior to the amendment by Article 1, according to the categories of cases listed in those items (hereinafter referred to as a "former beneficiary" in this Article)) (excluding a succession in the case of succeeding to that position, through inheritance (including a bequest to an heir), from a person who had been a former beneficiary since before the effective date of the Trust Act (including, for an old trust created by will, a person who had been a former beneficiary since the time it took effect); the same applies in the following paragraph).
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**第二項** 旧信託の旧受益者たる地位の承継を受ける者について新租税特別措置法第四十一条の四の二の規定を適用する場合には、同条第一項中「所得税法第十三条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。」とあるのは、「受益者（受益者が特定していない場合又は存在していない場合には、当該信託の委託者」とする。
suppl-4191-6/art-84/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-84/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-84/par-2
In applying the provisions of Article 41-4-2 of the New Act on Special Measures Concerning Taxation to a person who succeeds to the position of a former beneficiary of an old trust, the phrase "a beneficiary prescribed in Article 13, paragraph (1) of the Income Tax Act (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article" in paragraph (1) of that Article is deemed to be replaced with "a beneficiary (or, where no beneficiary has been specified or no beneficiary exists, the settlor of that trust".
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### 第八十五条（償還差益等に係る分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption, etc.
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suppl-4191-6/art-85 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-85
**第一項** 新租税特別措置法第四十一条の十二第九項第十一号の規定は、附則第一条第八号に定める日以後に発行される同項に規定する特定短期公社債について適用する。
suppl-4191-6/art-85/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-85/par-1
The provisions of Article 41-12, paragraph (9), item (xi) of the New Act on Special Measures Concerning Taxation apply to specified short-term public and corporate bonds prescribed in that paragraph that are issued on or after the date specified in Article 1, item (viii) of the Supplementary Provisions.
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### 第八十六条（施行日前に電子情報処理組織を使用して確定申告書の提出を行い出国をした者に係る特例） — Special Provisions for Persons Who Filed a Final Return Using an Electronic Data Processing System and Departed from Japan before the Effective Date
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suppl-4191-6/art-86 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86
**第一項** 平成十九年分の所得税につき附則第一条第五号に定める日前に行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号）第三条第一項の規定により同項に規定する電子情報処理組織を使用して所得税法第百二十七条第一項又は第二項（同法第百六十六条において準用する場合を含む。）の規定による確定申告書（当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を除く。）の提出を行った者（財務省令で定めるところにより新租税特別措置法第四十一条の十九の三第一項に規定する確定申告情報と同項に規定する電子証明書とを併せて送信したものに限る。次項において「電子申告を行った者」という。）の平成十九年分の所得税については、新租税特別措置法第四十一条の十九の三第二項の規定は、適用しない。この場合において、同条第一項の規定により控除される金額は、当該確定申告情報として送信された所得税の額に限るものとする。
suppl-4191-6/art-86/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-1
With regard to income tax for 2007 of a person who, before the date specified in Article 1, item (v) of the Supplementary Provisions, filed a final return for income tax for 2007 under the provisions of Article 127, paragraph (1) or (2) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) (excluding a return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes pertaining to that return) using the electronic data processing system prescribed in Article 3, paragraph (1) of the Act on the Use of Information and Communications Technology in Administrative Procedures, etc. (Act No. 151 of 2002) pursuant to the provisions of that paragraph (limited to a person who transmitted the final return information prescribed in Article 41-19-3, paragraph (1) of the New Act on Special Measures Concerning Taxation together with the electronic certificate prescribed in that paragraph, as specified by Order of the Ministry of Finance; referred to as a "person who filed electronically" in the following paragraph), the provisions of Article 41-19-3, paragraph (2) of the New Act on Special Measures Concerning Taxation do not apply. In this case, the amount to be deducted pursuant to the provisions of paragraph (1) of that Article is to be limited to the amount of income tax transmitted as that final return information.
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**第二項** 平成十九年分の所得税につき電子申告を行った者は、前項に規定する確定申告情報として送信された事項につき、新租税特別措置法第四十一条の十九の三の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、附則第一条第五号に定める日から一年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。
suppl-4191-6/art-86/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-2
A person who filed electronically for income tax for 2007 may, where a change arises in matters transmitted as the final return information prescribed in the preceding paragraph as a result of the application of the provisions of Article 41-19-3 of the New Act on Special Measures Concerning Taxation, file a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with the district director with regard to the matters in which the change has arisen, within one year from the date specified in Article 1, item (v) of the Supplementary Provisions.
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**第三項** 前項の規定の適用を受けようとする場合に提出すべき国税通則法第二十三条第三項に規定する更正請求書の記載事項の特例その他前二項の規定の適用に関し必要な事項は、政令で定める。
suppl-4191-6/art-86/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-3
Special provisions on the matters to be stated in a written request for reassessment prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes that is to be submitted when seeking the application of the provisions of the preceding paragraph, and other necessary matters concerning the application of the provisions of the preceding two paragraphs, are specified by Cabinet Order.
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### 第八十七条（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 Following the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4191-6/art-87 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-87
**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及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に開始する連結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及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に開始した連結事業年度分の法人税については、なお従前の例による。
suppl-4191-6/art-87/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-87/par-1
Unless otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years, beginning on or after the Effective Date, of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter) and corporation tax for consolidated business years, beginning on or after the Effective Date, of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date and corporation tax for consolidated business years of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before the Effective Date.
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### 第八十八条（エネルギー需給構造改革推進設備等を取得した場合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 Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
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suppl-4191-6/art-88 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-88
**第一項** 法人が平成二十年四月一日前に締結した旧租税特別措置法第四十二条の五第一項に規定するエネルギー需給構造改革推進設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-88/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-88/par-1
With regard to a contract for the lease of equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before April 1, 2008, the provisions then in force continue to govern.
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### 第八十九条（中小企業者等が機械等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 a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc., etc.
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suppl-4191-6/art-89 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-89
**第一項** 法人が平成二十年四月一日前に締結した旧租税特別措置法第四十二条の六第一項各号に掲げる減価償却資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-89/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-89/par-1
With regard to a contract for the lease of depreciable assets listed in the items of Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before April 1, 2008, the provisions then in force continue to govern.
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### 第九十条（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-4191-6/art-90 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90
**第一項** 新租税特別措置法第四十二条の七（第一項第三号に係る部分に限る。）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号に定める器具及び備品について適用し、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第三号に定める器具及び備品については、なお従前の例による。
suppl-4191-6/art-90/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-1
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iii)) apply to tools, furniture and fixtures specified in that item that a corporation acquires or manufactures, or leases, on or after the Effective Date, and with regard to tools, furniture and fixtures specified in Article 42-7, paragraph (1), item (iii) 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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**第二項** 新租税特別措置法第四十二条の七（同条第一項第四号に規定する大規模法人（以下この項において「新法適用大規模法人」という。）に係る部分に限る。）の規定は、新法適用大規模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号に定める機械及び装置並びに器具及び備品について適用し、旧租税特別措置法第四十二条の七第一項第四号に規定する大規模法人が施行日前に取得若しくは製作又は賃借をした同号に定める機械及び装置並びに器具及び備品については、なお従前の例による。
suppl-4191-6/art-90/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-2
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to a large corporation prescribed in paragraph (1), item (iv) of that Article (hereinafter referred to as a "large corporation subject to the new Act" in this paragraph)) apply to machinery and equipment and tools, furniture and fixtures specified in that item that a large corporation subject to the new Act acquires or manufactures, or leases, on or after the Effective Date, and with regard to machinery and equipment and tools, furniture and fixtures specified in Article 42-7, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a large corporation prescribed in that item acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
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**第三項** 前項に規定する新法適用大規模法人が施行日から平成二十年三月三十一日までの間に締結する契約により新租税特別措置法第四十二条の七第三項に規定する賃借をする場合の同項の規定の適用については、同項中「特定中小企業者等が」とあるのは「特定中小企業者等（第一項第四号に掲げる法人にあつては、同号に規定する大規模法人を除く。）が」と、「金額（第一項第四号に規定する大規模法人が賃借をした同号に定める資産については、当該計算した金額に政令で定める割合を乗じて計算した金額）」とあるのは「金額」とする。
suppl-4191-6/art-90/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-3
With regard to the application of the provisions of Article 42-7, paragraph (3) of the New Act on Special Measures Concerning Taxation in the case where a large corporation subject to the new Act prescribed in the preceding paragraph leases assets as prescribed in that paragraph under a contract that it concludes during the period from the Effective Date to March 31, 2008, the phrase "a specified small and medium sized enterprise, etc." in that paragraph is deemed to be replaced with "a specified small and medium sized enterprise, etc. (for a corporation listed in paragraph (1), item (iv), excluding a large corporation prescribed in that item)", and the phrase "amount (for assets specified in paragraph (1), item (iv) that a large corporation prescribed in that item has leased, the amount calculated by multiplying the calculated amount by the ratio specified by Cabinet Order)" is deemed to be replaced with "amount".
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**第四項** 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第五号及び第八号に定める機械及び装置については、なお従前の例による。
suppl-4191-6/art-90/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-90/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-4
With regard to machinery and equipment specified in Article 42-7, paragraph (1), items (v) and (viii) 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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**第五項** 新租税特別措置法第四十二条の七（第一項第七号に係る部分に限る。）の規定は、法人が附則第一条第十一号に定める日以後に取得若しくは製作又は賃借をする同項第七号に定める機械及び装置について適用する。
suppl-4191-6/art-90/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-5
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (vii)) apply to machinery and equipment specified in item (vii) of that paragraph that a corporation acquires or manufactures, or leases, on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
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**第六項** 新租税特別措置法第四十二条の七（第六項に係る部分に限る。）の規定は、法人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結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の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-90/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-6
The provisions of Article 42-7 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (6)) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that a corporation concludes on or after April 1, 2008, and with regard to a contract for the lease of business base strengthening equipment prescribed in Article 42-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern.
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### 第九十一条（沖縄の特定中小企業者が経営革新設備等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 a Specified Small and Medium Sized Enterprise in Okinawa Acquires Business Innovation Equipment, etc., etc.
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suppl-4191-6/art-91 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-91
**第一項** 新租税特別措置法第四十二条の十（第六項に係る部分に限る。）の規定は、法人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結した旧租税特別措置法第四十二条の十第一項に規定する経営革新設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-91/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-91/par-1
The provisions of Article 42-10 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (6)) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that a corporation concludes on or after April 1, 2008, and with regard to a contract for the lease of business innovation equipment, etc. prescribed in Article 42-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern.
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### 第九十二条（情報基盤強化設備等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 Information Infrastructure Enhancement Equipment, etc. Is Acquired, etc.
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suppl-4191-6/art-92 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-92
**第一項** 法人が平成二十年四月一日前に締結した旧租税特別措置法第四十二条の十一第一項に規定する情報基盤強化設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-92/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-92/par-1
With regard to a contract for the lease of information infrastructure enhancement equipment, etc. prescribed in Article 42-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before April 1, 2008, the provisions then in force continue to govern.
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### 第九十三条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Corporations
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suppl-4191-6/art-93 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93
**第一項** 新租税特別措置法第四十三条第一項、第四十三条の二第一項、第四十三条の三第一項、第四十四条第一項、第四十四条の二第一項、第四十四条の三第一項、第四十四条の四第一項、第四十四条の五第一項、第四十五条第一項、第四十五条の二第一項から第三項まで、第四十六条第一項、第四十六条の二第一項、第四十六条の三第一項、第四十七条第三項、第四十七条の二第一項及び第四十八条第一項（これらの規定に規定する所有権移転外リース取引に係る部分に限る。）の規定は、法人が平成二十年四月一日以後に締結するこれらの規定に規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結した旧租税特別措置法第四十三条第一項、第四十三条の二第一項、第四十三条の三第一項、第四十四条第一項、第四十四条の三第一項、第四十四条の四第一項、第四十五条第一項、第四十五条の二第一項及び第四項、第四十六条第一項、第四十六条の二第一項、第四十七条第三項、第四十七条の二第一項並びに第四十八条第一項に規定する減価償却資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-93/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-1
The provisions of Article 43, paragraph (1), Article 43-2, paragraph (1), Article 43-3, paragraph (1), Article 44, paragraph (1), Article 44-2, paragraph (1), Article 44-3, paragraph (1), Article 44-4, paragraph (1), Article 44-5, paragraph (1), Article 45, paragraph (1), Article 45-2, paragraphs (1) through (3), Article 46, paragraph (1), Article 46-2, paragraph (1), Article 46-3, paragraph (1), Article 47, paragraph (3), Article 47-2, paragraph (1) and Article 48, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the parts pertaining to lease transactions without transfer of ownership prescribed in those provisions) apply to contracts pertaining to lease transactions without transfer of ownership prescribed in those provisions that a corporation concludes on or after April 1, 2008, and with regard to contracts for the lease of depreciable assets prescribed in Article 43, paragraph (1), Article 43-2, paragraph (1), Article 43-3, paragraph (1), Article 44, paragraph (1), Article 44-3, paragraph (1), Article 44-4, paragraph (1), Article 45, paragraph (1), Article 45-2, paragraphs (1) and (4), Article 46, paragraph (1), Article 46-2, paragraph (1), Article 47, paragraph (3), Article 47-2, paragraph (1) and Article 48, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern.
machine translation, not official
**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（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-4191-6/art-93/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/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 that a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of 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 that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**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等をする同項に規定する保全事業等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四十三条の三第一項に規定する保全事業等資産については、なお従前の例による。
suppl-4191-6/art-93/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-3
The provisions of Article 43-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to conservation project assets, etc. prescribed in Article 43-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第四項** 新租税特別措置法第四十四条の二第一項の規定は、法人が附則第一条第十二号に定める日以後に取得等をする同項に規定する集積産業用資産について適用する。
suppl-4191-6/art-93/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-4
The provisions of Article 44-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.
machine translation, not official
**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産業用設備については、なお従前の例による。
suppl-4191-6/art-93/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/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 that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第六項** 施行日から産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日の前日までの間における新租税特別措置法第四十四条の三第一項の規定の適用については、同項中「次の各号」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）第十二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「旧租税特別措置法」という。）第四十四条の三第一項各号」と、「産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日から平成二十一年三月三十一日まで」とあるのは「平成十九年四月一日から産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日の前日まで」と、「第二条第八項」とあるのは「第二条第五項」と、「百分の二十（当該事業革新設備が、産業活力再生特別措置法第二条第十項に規定する特定事業革新設備である場合又は第四号若しくは第五号に掲げる計画に記載されたものである場合には、百分の三十）」とあるのは「百分の二十四（当該事業革新設備が、旧租税特別措置法第四十四条の三第一項第一号又は第三号に掲げる計画に記載されたものである場合には百分の三十とし、同項第二号に掲げる計画に記載されたものである場合には百分の四十とする。）」とする。
suppl-4191-6/art-93/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-6
With regard to the application of the provisions of Article 44-3, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect, the phrase "the following items" in that paragraph is deemed to be replaced with "the items of Article 44-3, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (referred to as the "Former Act on Special Measures Concerning Taxation" in this paragraph)"; the phrase "from the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect to March 31, 2009" is deemed to be replaced with "from April 1, 2007 to the day before the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect"; the phrase "Article 2, paragraph (8)" is deemed to be replaced with "Article 2, paragraph (5)"; and the phrase "20 percent (or 30 percent if that equipment for business innovation is specified equipment for business innovation prescribed in Article 2, paragraph (10) of the Act on Special Measures for Industrial Revitalization or is included in a plan listed in item (iv) or (v))" is deemed to be replaced with "24 percent (or 30 percent if that equipment for business innovation is included in a plan listed in item (i) or (iii) of Article 44-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, and 40 percent if it is included in a plan listed in item (ii) of that paragraph)".
machine translation, not official
**第七項** 新租税特別措置法第四十四条の四第一項の規定は、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四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-4191-6/art-93/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-7
The provisions of Article 44-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to specified telecommunications equipment, etc. prescribed in Article 44-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第八項** 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五第一項の表の第一号の中欄又は第二号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4191-6/art-93/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-8
With regard to depreciable assets listed in the middle column of item (i) or the middle column of item (ii) of the table in Article 44-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第九項** 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六第一項に規定する製造過程管理高度化設備等については、なお従前の例による。
suppl-4191-6/art-93/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-9
With regard to equipment for advanced manufacturing process control, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十項** 新租税特別措置法第四十四条の六第一項の規定は、法人が附則第一条第十三号に定める日以後に取得等をする同項に規定する再商品化設備等について適用し、法人が同日前に取得等をした旧租税特別措置法第四十四条の七第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4191-6/art-93/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-10
The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to recycling equipment, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and with regard to recycling equipment, etc. prescribed in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made an acquisition, etc. of before that date, the provisions then in force continue to govern.
machine translation, not official
**第十一項** 法人が平成二十年四月一日前に締結した旧租税特別措置法第四十四条の七第一項に規定する再商品化設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-93/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-11
With regard to a contract for the lease of recycling equipment, etc. prescribed in Article 44-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before April 1, 2008, the provisions then in force continue to govern.
machine translation, not official
**第十二項** 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-4191-6/art-93/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-12
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 that a corporation makes an acquisition, etc. of 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 that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第十三項** 新租税特別措置法第四十五条の二第一項の規定は、法人が施行日以後に取得又は製作を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一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-4191-6/art-93/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-13
The provisions of Article 45-2, 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 (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.
machine translation, not official
**第十四項** 新租税特別措置法第四十五条の二第二項の規定は、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増改築施設について適用する。
suppl-4191-6/art-93/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-14
The provisions of Article 45-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified extension or remodeling facilities prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date.
machine translation, not official
**第十五項** 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四十五条の二第二項に規定する特定医療用建物については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第三項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
適格事後設立 適格現物分配（以下この項において「適格合併等」という。）
適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。） 適格合併等
又は現物出資法人 、現物出資法人又は現物分配法人
又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日 にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。
第六十八条の二十九第二項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百十七条第十五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第十二条の規定による改正前の租税特別措置法第六十八条の二十九第二項
suppl-4191-6/art-93/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-15
With regard to specified medical buildings prescribed in Article 45-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In this case, the terms and phrases listed in the left-hand column of the following table that appear in paragraph (3) of that Article are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
qualified post-formation acquisition of assets qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph) qualified merger, etc.
or corporation making a contribution in kind , corporation making a contribution in kind or corporation making a distribution in kind
or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off , the day before the date of that qualified merger, and in the case of a qualified in-kind distribution that falls under a distribution of all residual assets, the date on which the residual assets related to that qualified in-kind distribution are determined.
Article 68-29, paragraph (2) Article 68-29, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 117, paragraph (15) of the Supplementary Provisions of that Act
machine translation, not official
**第十六項** 法人が平成二十年四月一日前に締結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の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-93/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-16
With regard to a contract for the lease of 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 concluded before April 1, 2008, the provisions then in force continue to govern.
machine translation, not official
**第十七項** 新租税特別措置法第四十六条の三第一項の規定は、法人が施行日以後に取得等をする同項に規定する事業所内託児施設等について適用する。
suppl-4191-6/art-93/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-17
The provisions of Article 46-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to in-house childcare facilities, etc. prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date.
machine translation, not official
**第十八項** 旧租税特別措置法第四十六条の三第一項に規定する農業経営改善計画につき同項の認定を施行日前に受けた同項に規定する農業生産法人の有する同項に規定する農業用の機械及び装置、建物及びその附属設備並びに生物については、同条の規定は、なおその効力を有する。この場合において、同項第一号中「適格事後設立」とあるのは、「適格現物分配」とする。
suppl-4191-6/art-93/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-18
With regard to agricultural machinery and equipment, buildings and their associated facilities, and living organisms prescribed in Article 46-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an agricultural production corporation prescribed in that paragraph that received, before the Effective Date, the certification referred to in that paragraph for a farm management improvement plan prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "qualified post-formation acquisition of assets" in item (i) of that paragraph is deemed to be replaced with "qualified in-kind distribution".
machine translation, not official
**第十九項** 法人が平成二十年四月一日前に締結した旧租税特別措置法第四十七条第一項に規定する中心市街地優良賃貸住宅の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-93/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-19
With regard to a contract for the lease of good-quality rental housing in a central urban area prescribed in Article 47, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before April 1, 2008, the provisions then in force continue to govern.
machine translation, not official
**第二十項** 新租税特別措置法第四十七条（第三項に係る部分に限る。）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高齢者向け優良賃貸住宅について適用する。
suppl-4191-6/art-93/par-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-20
The provisions of Article 47 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3)) apply to good-quality rental housing for the elderly prescribed in that paragraph that a corporation acquires or newly constructs on or after the Effective Date.
machine translation, not official
**第二十一項** 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に規定する高齢者向け優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第四項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
適格事後設立 適格現物分配（以下この項において「適格合併等」という。）
適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。） 適格合併等
又は現物出資法人 、現物出資法人又は現物分配法人
又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日 にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。
第六十八条の三十四第三項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百十七条第二十一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十二条の規定による改正前の租税特別措置法第六十八条の三十四第三項
suppl-4191-6/art-93/par-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-21
With regard to good-quality rental housing for the elderly prescribed in Article 47, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or newly constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In this case, the terms and phrases listed in the left-hand column of the following table that appear in paragraph (4) of that Article are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
qualified post-formation acquisition of assets qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph) qualified merger, etc.
or corporation making a contribution in kind , corporation making a contribution in kind or corporation making a distribution in kind
or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off , the day before the date of that qualified merger, and in the case of a qualified in-kind distribution that falls under a distribution of all residual assets, the date on which the residual assets related to that qualified in-kind distribution are determined.
Article 68-34, paragraph (3) Article 68-34, paragraph (3) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 117, paragraph (21) of the Supplementary Provisions of that Act
machine translation, not official
**第二十二項** 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四十七条第五項に規定する改良優良賃貸住宅については、なお従前の例による。
suppl-4191-6/art-93/par-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-22
With regard to improved good-quality rental housing prescribed in Article 47, paragraph (5) 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.
machine translation, not official
### 第九十四条（漁業協同組合等の留保所得の特別控除に関する経過措置） — Transitional Measures Concerning Special Deduction of Retained Income of Fishery Cooperatives, etc.
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suppl-4191-6/art-94 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-94 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-94
**第一項** 新租税特別措置法第六十一条の規定は、同条第一項に規定する法人の施行日以後に終了する事業年度分の法人税について適用し、旧租税特別措置法第六十一条第一項に規定する法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。
suppl-4191-6/art-94/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-94/par-1
The provisions of Article 61 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years, ending on or after the Effective Date, of a corporation prescribed in paragraph (1) of that Article, and with regard to corporation tax for business years, ending before the Effective Date, of a corporation prescribed in Article 61, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
machine translation, not official
### 第九十五条（認定農業生産法人等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc.
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suppl-4191-6/art-95 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-95 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-95
**第一項** 新租税特別措置法第六十一条の二及び第六十一条の三の規定は、法人の施行日以後に終了する事業年度分の法人税について適用する。
suppl-4191-6/art-95/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-95/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-95/par-1
The provisions of Article 61-2 and Article 61-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after the Effective Date.
machine translation, not official
### 第九十六条（農業生産法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Agricultural Production Corporations
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suppl-4191-6/art-96 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-96
**第一項** 旧租税特別措置法第六十一条の二第一項の法人の施行日以後に終了する事業年度の所得の金額の計算については、同条及び旧租税特別措置法第六十一条の三の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第六十一条の二第一項 （解散の日 （所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正後の租税特別措置法第六十一条の二第一項の規定の適用を受ける事業年度、解散の日
第六十一条の二第二項 第六十八条の六十四第一項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百十九条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十二条の規定による改正前の租税特別措置法（以下この条及び次条において「旧効力措置法」という。）第六十八条の六十四第一項
第六十一条の二第三項から第五項まで 第六十八条の六十四第一項 旧効力措置法第六十八条の六十四第一項
第六十一条の二第七項 第六十八条の六十四第一項 旧効力措置法第六十八条の六十四第一項
第六十八条の六十四第六項前段 旧効力措置法第六十八条の六十四第六項前段
第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「第六十八条の六十四第六項 第五十五条第十二項中「第六十八条の四十三第十項」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百十九条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十二条の規定による改正前の租税特別措置法（次項において「旧効力連結措置法」という。）第六十八条の六十四第六項
第六十一条の二第一項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十六条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十二条の規定による改正前の租税特別措置法（次項において「旧効力単体措置法」という。）第六十一条の二第一項
同条第十三項前段中「第六十八条の四十三第十項」とあるのは「第六十八条の六十四第六項 同条第十三項前段中「第六十八条の四十三第十項」とあるのは「旧効力連結措置法第六十八条の六十四第六項
「第六十一条の二第二項」と、「同条第十項」とあるのは「第六十八条の六十四第六項 「旧効力単体措置法第六十一条の二第二項」と、「同条第十項」とあるのは「旧効力連結措置法第六十八条の六十四第六項
第六十一条の三第一項 第六十八条の六十四第一項 旧効力措置法第六十八条の六十四第一項
適格事後設立 適格現物分配
第六十八条の六十四第二項 旧効力措置法第六十八条の六十四第二項
suppl-4191-6/art-96/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-96/par-1
With regard to the calculation of the amount of income for a business year, ending on or after the Effective Date, of a corporation referred to in Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of that Article and Article 61-3 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 61-2, paragraph (1) (the date of dissolution (a business year for which the provisions of Article 61-2, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) apply, the date of dissolution
Article 61-2, paragraph (2) Article 68-64, paragraph (1) Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 119 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article and the following Article)
Article 61-2, paragraphs (3) through (5) Article 68-64, paragraph (1) Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 61-2, paragraph (7) Article 68-64, paragraph (1) Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
the first sentence of Article 68-64, paragraph (6) the first sentence of Article 68-64, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-64, paragraph (6) the phrase "Article 68-43, paragraph (10)" in Article 55, paragraph (12) is deemed to be replaced with "Article 68-64, paragraph (6) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 119 of the Supplementary Provisions of that Act (referred to as the 'Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations' in the following paragraph)
Article 61-2, paragraph (1) Article 61-2, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 96 of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations" in the following paragraph)
the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-64, paragraph (6) the phrase "Article 68-43, paragraph (10)" in the first sentence of paragraph (13) of that Article is deemed to be replaced with "Article 68-64, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
"Article 61-2, paragraph (2)", and the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-64, paragraph (6) "Article 61-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force for Non-consolidated Corporations", and the phrase "paragraph (10) of that Article" is deemed to be replaced with "Article 68-64, paragraph (6) of the Former Act on Special Measures Concerning Taxation Kept in Force for Consolidated Corporations
Article 61-3, paragraph (1) Article 68-64, paragraph (1) Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
qualified post-formation acquisition of assets qualified in-kind distribution
Article 68-64, paragraph (2) Article 68-64, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
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### 第九十七条（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 of Assets, etc. by Corporations
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suppl-4191-6/art-97 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97
**第一項** 新租税特別措置法第六十四条第一項の規定は、法人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結した旧租税特別措置法第六十四条第一項に規定する代替資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-97/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-1
The provisions of Article 64, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that paragraph that a corporation concludes on or after April 1, 2008, and with regard to a contract for the lease of substitute assets prescribed in Article 64, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 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、法人が附則第一条第十五号に定める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し、法人が同日前に行った旧租税特別措置法第六十五条の三第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4191-6/art-97/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-2
The provisions of Article 65-3, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and with regard to corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新租税特別措置法第六十五条の三第二項及び第三項の規定は、法人が平成二十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係る法人税について適用し、法人が同日前に行った旧租税特別措置法第六十五条の三第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4191-6/art-97/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-3
The provisions of Article 65-3, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in paragraph (1) of that Article that a corporation carries out on or after January 1, 2008, and with regard to corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date, the provisions then in force continue to govern.
machine translation, not official
**第四項** 新租税特別措置法第六十五条の四第一項第十一号の規定は、法人が附則第一条第十四号に定める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-4191-6/art-97/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-4
The provisions of Article 65-4, paragraph (1), item (xi) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.
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四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4191-6/art-97/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-5
The provisions of Article 65-4, paragraph (1), item (xx) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation carries out on or after the Effective Date, and with regard to corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第六項** 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十六号に係る部分に限る。）の規定は、法人が附則第一条第十四号に定める日以後に行う同表の第十六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する。
suppl-4191-6/art-97/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-6
The provisions of Article 65-7 through Article 65-9 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xvi) of the table in Article 65-7, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xvi) of that table that a corporation carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.
machine translation, not official
**第七項** 新租税特別措置法第六十五条の七及び第六十五条の八（新租税特別措置法第六十五条の七第十五項第二号に係る部分に限る。）の規定は、法人が平成二十年四月一日以後に締結する同号に規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結した旧租税特別措置法第六十五条の七第一項に規定する買換資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-97/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-7
The provisions of Article 65-7 and Article 65-8 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-7, paragraph (15), item (ii) of the New Act on Special Measures Concerning Taxation) apply to a contract pertaining to a lease transaction without transfer of ownership prescribed in that item that a corporation concludes on or after April 1, 2008, and with regard to a contract for the lease of replacement assets prescribed in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date, the provisions then in force continue to govern.
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### 第九十八条（国外関連者との取引に係る課税の特例に係る納税の猶予に関する経過措置） — Transitional Measures Concerning Grace Period for Tax Payment under the Special Provisions on Taxation of Transactions with a Foreign Affiliate
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suppl-4191-6/art-98 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-98 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-98
**第一項** 新租税特別措置法第六十六条の四の二の規定は、施行日以後に同条第一項の申請が行われる場合について適用する。
suppl-4191-6/art-98/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-98/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-98/par-1
The provisions of Article 66-4-2 of the New Act on Special Measures Concerning Taxation apply to the case where the application referred to in paragraph (1) of that Article is filed on or after the Effective Date.
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### 第九十九条（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 Pertaining to Specified Foreign Subsidiaries, etc. of Domestic Corporations
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suppl-4191-6/art-99 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-99 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-99
**第一項** 新租税特別措置法第六十六条の六第一項、第二項及び第六項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用し、旧租税特別措置法第六十六条の六第一項に規定する特定外国子会社等の施行日前に終了した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
suppl-4191-6/art-99/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-99/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-99/par-1
The provisions of Article 66-6, paragraphs (1), (2) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article for a business year, ending on or after the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and with regard to the amount of applicable retained income prescribed in Article 66-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a business year, ending before the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新租税特別措置法第六十六条の六第七項及び第八項の規定は、同条第七項に規定する外国信託の受託者の当該外国信託に係る信託法施行日以後に終了する事業年度に係る同項の規定により適用される同条第一項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用する。
suppl-4191-6/art-99/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-99/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-99/par-2
The provisions of Article 66-6, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article, as applied pursuant to the provisions of paragraph (7) of that Article, for a business year of the trustee of a foreign trust prescribed in paragraph (7) of that Article pertaining to that foreign trust ending on or after the Trust Act Effective Date, and to the taxable retained amount prescribed in paragraph (1) of that Article pertaining to that amount of applicable retained income.
machine translation, not official
### 第百条（内国法人の特定外国信託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 Specified Foreign Trusts of Domestic Corporations
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suppl-4191-6/art-100 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-100 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-100
**第一項** 旧租税特別措置法第六十六条の九の二第一項に規定する特定外国信託の信託法施行日前に終了した同項に規定する計算期間に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
suppl-4191-6/art-100/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-100/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-100/par-1
The provisions then in force continue to govern the amount of applicable retained income prescribed in Article 66-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a calculation period prescribed in that paragraph of a specified foreign trust prescribed in that paragraph that ended before the Trust Act Effective Date, and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
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### 第百一条（特殊関係株主等である内国法人に係る特定外国法人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 the Specified Foreign Corporations of a Domestic Corporation That Is a Specially-Related Shareholder, etc.
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suppl-4191-6/art-101 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-101 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-101
**第一項** 新租税特別措置法第六十六条の九の六の規定は、平成十九年十月一日以後に同条第一項に規定する特定関係が生ずる場合について適用する。
suppl-4191-6/art-101/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-101/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-101/par-1
The provisions of Article 66-9-6 of the New Act on Special Measures Concerning Taxation apply in the case where a specified relationship prescribed in paragraph (1) of that Article arises on or after October 1, 2007.
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### 第百二条（特定地域雇用会社等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 the Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies, etc.
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suppl-4191-6/art-102 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-102 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-102
**第一項** 新租税特別措置法第六十六条の十二の規定は、法人が施行日以後に支出する同条第一項又は第二項に規定する寄附金について適用する。
suppl-4191-6/art-102/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-102/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-102/par-1
The provisions of Article 66-12 of the New Act on Special Measures Concerning Taxation apply to donations prescribed in paragraph (1) or (2) of that Article that a corporation makes on or after the Effective Date.
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### 第百三条（欠損金の繰戻しによる還付の不適用に関する経過措置） — Transitional Measures Concerning the Non-Application of Refund Due to Carryback of Loss
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suppl-4191-6/art-103 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-103 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-103
**第一項** 施行日前に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の廃棄等を行った法人の当該設備の廃棄等の日を含む事業年度において生じた当該設備の廃棄等に係る同項に規定する設備廃棄等欠損金額については、なお従前の例による。
suppl-4191-6/art-103/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-103/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-103/par-1
With regard to a corporation that carried out equipment disposal, etc. prescribed in Article 66-12, paragraph (2) of the Former Act on Special Measures Concerning Taxation before the Effective Date, the provisions then in force continue to govern a loss from equipment disposal, etc. prescribed in that paragraph that pertains to that equipment disposal, etc. and arose in the business year of that corporation including the date of that equipment disposal, etc.
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### 第百四条（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 Conversion or Closure Subsidies, etc.
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suppl-4191-6/art-104 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-104 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-104
**第一項** 新租税特別措置法第六十七条の四の規定は、法人が平成二十年四月一日以後に締結する同条第二項に規定する所有権移転外リース取引に係る契約について適用し、法人が同日前に締結した旧租税特別措置法第六十七条の四第二項に規定する固定資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-104/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-104/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-104/par-1
The provisions of Article 67-4 of the New Act on Special Measures Concerning Taxation apply to contracts pertaining to lease transactions without transfer of ownership prescribed in paragraph (2) of that Article that a corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing fixed assets prescribed in Article 67-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation concluded before that date.
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### 第百五条（組合事業等による損失がある場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where There Are Losses from Partnership Business, etc.
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suppl-4191-6/art-105 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-105
**第一項** 新租税特別措置法第六十七条の十二（同条第一項に規定する特定受益者に係る部分に限る。）の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては、信託法施行日以後に遺言がされたものに限る。）及び信託法施行日以後に信託の同項に規定する受益者たる地位（信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。以下この条において「旧信託」という。）にあっては、第二条の規定による改正前の法人税法第十二条第一項各号に掲げる場合の区分に応じ当該各号に定める者（以下この条において「旧受益者」という。）たる地位）の承継を受ける法人の当該承継（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信託法施行日前から旧受益者であった者（遺言によってされた旧信託にあっては、その効力が生じた時から旧受益者であった者を含む。）からその地位の承継を受ける場合のその承継を除く。次項において同じ。）に係る信託について適用する。
suppl-4191-6/art-105/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-105/par-1
The provisions of Article 67-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to a specified beneficiary prescribed in paragraph (1) of that Article) apply to trusts that become effective on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date), and to trusts pertaining to the succession of a corporation that succeeds, on or after the Trust Act Effective Date, to the position of beneficiary prescribed in that paragraph of a trust (for a trust that became effective before the Trust Act Effective Date (including, for a trust created by will, one for which the will was made before the Trust Act Effective Date, and excluding new-law trusts; hereinafter referred to as an "old trust" in this Article), the position of a person specified in each item of Article 12, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2, according to the categories of cases listed in those items (hereinafter referred to as a "former beneficiary" in this Article)) (excluding a succession in the case where the corporation succeeds to that position, through a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets, from a person who had been a former beneficiary since before the Trust Act Effective Date (including, for an old trust created by will, a person who had been a former beneficiary since the time it became effective); the same applies in the following paragraph).
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**第二項** 旧信託の旧受益者たる地位の承継を受ける者について新租税特別措置法第六十七条の十二の規定を適用する場合には、同条第一項中「法人税法第二条第二十九号に規定する集団投資信託及び法人課税信託を除く。以下この条において同じ。）の同法第十二条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。」とあるのは、「所得税法等の一部を改正する法律（平成十九年法律第六号）第二条の規定による改正前の法人税法第十二条第一項ただし書に規定する信託を除く。以下この条において同じ。）の受益者（受益者が特定していない場合又は存在していない場合には、当該信託の委託者」とする。
suppl-4191-6/art-105/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-105/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-105/par-2
With regard to the application of the provisions of Article 67-12 of the New Act on Special Measures Concerning Taxation to a person who succeeds to the position of former beneficiary of an old trust, the phrase "excluding collective investment trusts prescribed in Article 2, item (xxix) of the Corporation Tax Act and trusts subject to corporate taxation; the same applies hereinafter in this Article), beneficiary prescribed in Article 12, paragraph (1) of that Act (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article" in paragraph (1) of that Article is deemed to be replaced with "excluding trusts prescribed in the proviso to Article 12, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007); the same applies hereinafter in this Article), beneficiary (or, if the beneficiary is not specified or does not exist, the settlor of that trust".
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### 第百六条（投資法人に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Investment Corporations
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suppl-4191-6/art-106 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-106 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-106
**第一項** 旧租税特別措置法第六十七条の十五第九項に規定する不動産投資法人が施行日前に同項に規定する特定目的会社の同項に規定する優先出資証券を取得した場合については、なお従前の例による。
suppl-4191-6/art-106/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-106/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-106/par-1
The provisions then in force continue to govern the case where a real estate investment corporation prescribed in Article 67-15, paragraph (9) of the Former Act on Special Measures Concerning Taxation acquired, before the Effective Date, preferred equity investment certificates prescribed in that paragraph of a special purpose company prescribed in that paragraph.
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### 第百七条（振替国債の利子等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest and Similar Income from Book-Entry Transfer National Government Bonds
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suppl-4191-6/art-107 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-107 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-107
**第一項** 新租税特別措置法第六十七条の十六第一項の規定は、同項に規定する外国法人が平成二十年一月一日以後に支払を受けるべき同項に規定する振替地方債の利子について適用する。
suppl-4191-6/art-107/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-107/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-107/par-1
The provisions of Article 67-16, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest on book-entry transfer local government bonds prescribed in that paragraph that a foreign corporation prescribed in that paragraph is to receive payment of on or after January 1, 2008.
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### 第百八条（農林中央金庫等の合併に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Mergers of the Norinchukin Bank, etc.
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suppl-4191-6/art-108 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-108 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-108
**第一項** 新租税特別措置法第六十八条の二の二の規定は、施行日以後に行われる同条第四号に掲げる合併について適用し、施行日前に行われた旧租税特別措置法第六十八条の三第四号に掲げる合併については、なお従前の例による。
suppl-4191-6/art-108/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-108/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-108/par-1
The provisions of Article 68-2-2 of the New Act on Special Measures Concerning Taxation apply to a merger listed in item (iv) of that Article that is carried out on or after the Effective Date, and the provisions then in force continue to govern a merger listed in Article 68-3, item (iv) of the Former Act on Special Measures Concerning Taxation that was carried out before the Effective Date.
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### 第百九条（適格合併等の範囲に関する特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Scope of Qualified Mergers, etc.
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suppl-4191-6/art-109 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-109 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-109
**第一項** 新租税特別措置法第六十八条の二の三の規定は、平成十九年十月一日以後に行われる合併、分割、株式交換又は現物出資について適用する。
suppl-4191-6/art-109/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-109/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-109/par-1
The provisions of Article 68-2-3 of the New Act on Special Measures Concerning Taxation apply to mergers, company splits, share exchanges or capital contributions in kind carried out on or after October 1, 2007.
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### 第百十条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Shareholders, etc. in the Event of a Specified Merger, etc.
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suppl-4191-6/art-110 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-110
**第一項** 新租税特別措置法第六十八条の三の規定は、平成十九年十月一日以後に合併、分割型分割又は株式交換が行われる場合について適用する。
suppl-4191-6/art-110/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-110/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-110/par-1
The provisions of Article 68-3 of the New Act on Special Measures Concerning Taxation apply in the case where a merger, company split by split-off or share exchange is carried out on or after October 1, 2007.
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### 第百十一条（特定目的信託等に係る受託法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Trust Corporation of a Specified-Purpose Trust, etc.
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suppl-4191-6/art-111 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-111 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-111
**第一項** 新租税特別措置法第六十八条の三の二の規定は、信託法施行日以後に効力が生ずる同条第一項に規定する特定目的信託（新法信託を含む。）について適用する。
suppl-4191-6/art-111/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-111/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-111/par-1
The provisions of Article 68-3-2 of the New Act on Special Measures Concerning Taxation apply to a specified-purpose trust prescribed in paragraph (1) of that Article (including a new-law trust) that becomes effective on or after the Trust Act Effective Date.
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**第二項** 信託法施行日前に効力が生じた旧租税特別措置法第六十八条の三の三第一項に規定する特定目的信託（新法信託を除く。）の受託者である内国法人の各計算期間分の法人税については、なお従前の例による。
suppl-4191-6/art-111/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-111/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-111/par-2
The provisions then in force continue to govern corporation tax for each calculation period of a domestic corporation that is the trustee of a specified-purpose trust prescribed in Article 68-3-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding a new-law trust) that became effective before the Trust Act Effective Date.
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**第三項** 新租税特別措置法第六十八条の三の三の規定は、信託法施行日以後に効力が生ずる同条第一項に規定する特定投資信託（新法信託を含む。）について適用する。
suppl-4191-6/art-111/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-111/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-111/par-3
The provisions of Article 68-3-3 of the New Act on Special Measures Concerning Taxation apply to a specified investment trust prescribed in paragraph (1) of that Article (including a new-law trust) that becomes effective on or after the Trust Act Effective Date.
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**第四項** 信託法施行日前に効力が生じた旧租税特別措置法第六十八条の三の四第一項に規定する特定投資信託（新法信託を除く。）の受託者である内国法人の各計算期間分の法人税については、なお従前の例による。
suppl-4191-6/art-111/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-111/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-111/par-4
The provisions then in force continue to govern corporation tax for each calculation period of a domestic corporation that is the trustee of a specified investment trust prescribed in Article 68-3-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding a new-law trust) that became effective before the Trust Act Effective Date.
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### 第百十二条（連結法人がエネルギー需給構造改革推進設備等を取得した場合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 the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure
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suppl-4191-6/art-112 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-112 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-112
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日前に締結した旧租税特別措置法第六十八条の十第一項に規定するエネルギー需給構造改革推進設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-112/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-112/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-112/par-1
The provisions then in force continue to govern contracts for leasing equipment, etc. for promoting reform of the energy supply and demand structure prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before April 1, 2008.
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### 第百十三条（中小連結法人が機械等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 the Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
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suppl-4191-6/art-113 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-113 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-113
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日前に締結した旧租税特別措置法第六十八条の十一第一項に規定する特定機械装置等又は同条第三項に規定する減価償却資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-113/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-113/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-113/par-1
The provisions then in force continue to govern contracts for leasing specified machinery and equipment, etc. prescribed in Article 68-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation or depreciable assets prescribed in paragraph (3) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before April 1, 2008.
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### 第百十四条（連結法人が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 the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Business Base Strengthening Equipment, etc.
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suppl-4191-6/art-114 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-114 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114
**第一項** 新租税特別措置法第六十八条の十二（第一項第三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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号に定める器具及び備品について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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六十八条の十二第一項第三号に定める器具及び備品については、なお従前の例による。
suppl-4191-6/art-114/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-114/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-1
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iii)) apply to tools, furniture and fixtures specified in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern tools, furniture and fixtures specified in Article 68-12, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or leased before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十二（同条第一項第四号に規定する大規模連結法人（以下この項において「新法適用大規模連結法人」という。）に係る部分に限る。）の規定は、新法適用大規模連結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号に定める機械及び装置並びに器具及び備品について適用し、旧租税特別措置法第六十八条の十二第一項第四号に規定する大規模連結法人が施行日前に取得若しくは製作又は賃借をした同号に定める機械及び装置並びに器具及び備品については、なお従前の例による。
suppl-4191-6/art-114/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-114/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-2
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to a large consolidated corporation prescribed in paragraph (1), item (iv) of that Article (hereinafter referred to as a "large consolidated corporation subject to the new Act" in this paragraph)) apply to machinery and equipment and tools, furniture and fixtures specified in that item that a large consolidated corporation subject to the new Act acquires, manufactures or leases on or after the Effective Date, and the provisions then in force continue to govern machinery and equipment and tools, furniture and fixtures specified in Article 68-12, paragraph (1), item (iv) of the Former Act on Special Measures Concerning Taxation that a large consolidated corporation prescribed in that item acquired, manufactured or leased before the Effective Date.
machine translation, not official
**第三項** 前項に規定する新法適用大規模連結法人が施行日から平成二十年三月三十一日までの間に締結する契約により新租税特別措置法第六十八条の十二第三項に規定する賃借をする場合の同項の規定の適用については、同項中「特定中小連結子法人等が」とあるのは「特定中小連結子法人等（第一項第四号に掲げる連結法人にあつては、同号に規定する大規模連結法人を除く。）が」と、「金額（第一項第四号に規定する大規模連結法人が賃借をした同号に定める資産については、当該計算した金額に政令で定める割合を乗じて計算した金額）」とあるのは「金額」とする。
suppl-4191-6/art-114/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-114/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-3
With regard to the application of the provisions of Article 68-12, paragraph (3) of the New Act on Special Measures Concerning Taxation in the case where a large consolidated corporation subject to the new Act prescribed in the preceding paragraph makes a lease prescribed in that paragraph under a contract that it concludes during the period from the Effective Date to March 31, 2008, in that paragraph, the phrase "a specified small or medium-sized consolidated subsidiary corporation, etc." is deemed to be replaced with "a specified small or medium-sized consolidated subsidiary corporation, etc. (for a consolidated corporation listed in paragraph (1), item (iv), excluding a large consolidated corporation prescribed in that item)", and the phrase "amount (for assets specified in paragraph (1), item (iv) that a large consolidated corporation prescribed in that item has leased, the amount calculated by multiplying that calculated amount by the ratio specified by Cabinet Order)" is deemed to be replaced with "amount".
machine translation, not official
**第四項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子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六十八条の十二第一項第五号及び第八号に定める機械及び装置については、なお従前の例による。
suppl-4191-6/art-114/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-114/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-4
The provisions then in force continue to govern machinery and equipment specified in Article 68-12, paragraph (1), items (v) and (viii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or leased before the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の十二（第一項第七号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十一号に定める日以後に取得若しくは製作又は賃借をする同項第七号に定める機械及び装置について適用する。
suppl-4191-6/art-114/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-114/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-5
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (vii)) apply to machinery and equipment specified in paragraph (1), item (vii) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or leases on or after the date specified in Article 1, item (xi) of the Supplementary Provisions.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の十二（第六項に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に締結した旧租税特別措置法第六十八条の十二第一項に規定する事業基盤強化設備の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-114/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-114/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-6
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (6)) apply to contracts pertaining to lease transactions without transfer of ownership prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing business base strengthening equipment prescribed in Article 68-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before that date.
machine translation, not official
### 第百十五条（沖縄の特定中小連結法人が経営革新設備等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 the Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation in Okinawa Acquires Business Innovation Equipment, etc., etc.
caption: machine translation, not official
suppl-4191-6/art-115 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-115
**第一項** 新租税特別措置法第六十八条の十四（第六項に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に締結した旧租税特別措置法第六十八条の十四第一項に規定する経営革新設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-115/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-115/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-115/par-1
The provisions of Article 68-14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (6)) apply to contracts pertaining to lease transactions without transfer of ownership prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing business innovation equipment, etc. prescribed in Article 68-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before that date.
machine translation, not official
### 第百十六条（連結法人が情報基盤強化設備等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 the Special Corporation Tax Credit Where a Consolidated Corporation Acquires Information Infrastructure Enhancement Equipment, etc., etc.
caption: machine translation, not official
suppl-4191-6/art-116 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-116 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-116
**第一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日前に締結した旧租税特別措置法第六十八条の十五第一項に規定する情報基盤強化設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-116/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-116/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-116/par-1
The provisions then in force continue to govern contracts for leasing information infrastructure enhancement equipment, etc. prescribed in Article 68-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before April 1, 2008.
machine translation, not official
### 第百十七条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
caption: machine translation, not official
suppl-4191-6/art-117 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117
**第一項** 新租税特別措置法第六十八条の十六第一項、第六十八条の十七第一項、第六十八条の十八第一項、第六十八条の十九第一項、第六十八条の二十第一項、第六十八条の二十一第一項、第六十八条の二十三第一項、第六十八条の二十四第一項、第六十八条の二十七第一項、第六十八条の二十九第一項から第三項まで、第六十八条の三十第一項、第六十八条の三十一第一項、第六十八条の三十二第一項、第六十八条の三十四第三項、第六十八条の三十五第一項及び第六十八条の三十六第一項（これらの規定に規定する所有権移転外リース取引に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日以後に締結するこれらの規定に規定する所有権移転外リース取引に係る契約について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に締結した旧租税特別措置法第六十八条の十六第一項、第六十八条の十七第一項、第六十八条の十八第一項、第六十八条の十九第一項、第六十八条の二十一第一項、第六十八条の二十三第一項、第六十八条の二十七第一項、第六十八条の二十九第一項及び第四項、第六十八条の三十第一項、第六十八条の三十一第一項、第六十八条の三十四第三項、第六十八条の三十五第一項並びに第六十八条の三十六第一項に規定する減価償却資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-117/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-1
The provisions of Article 68-16, paragraph (1), Article 68-17, paragraph (1), Article 68-18, paragraph (1), Article 68-19, paragraph (1), Article 68-20, paragraph (1), Article 68-21, paragraph (1), Article 68-23, paragraph (1), Article 68-24, paragraph (1), Article 68-27, paragraph (1), Article 68-29, paragraphs (1) through (3), Article 68-30, paragraph (1), Article 68-31, paragraph (1), Article 68-32, paragraph (1), Article 68-34, paragraph (3), Article 68-35, paragraph (1) and Article 68-36, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to lease transactions without transfer of ownership prescribed in those provisions) apply to contracts pertaining to lease transactions without transfer of ownership prescribed in those provisions that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing depreciable assets prescribed in Article 68-16, paragraph (1), Article 68-17, paragraph (1), Article 68-18, paragraph (1), Article 68-19, paragraph (1), Article 68-21, paragraph (1), Article 68-23, paragraph (1), Article 68-27, paragraph (1), Article 68-29, paragraphs (1) and (4), Article 68-30, paragraph (1), Article 68-31, paragraph (1), Article 68-34, paragraph (3), Article 68-35, paragraph (1) and Article 68-36, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十七第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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研究施設について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十七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-4191-6/art-117/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-2
The provisions of Article 68-17, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to research facilities prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern research facilities prescribed in Article 68-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の十八第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する保全事業等資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の十八第一項に規定する保全事業等資産については、なお従前の例による。
suppl-4191-6/art-117/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-3
The provisions of Article 68-18, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to conservation project assets, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern conservation project assets, etc. prescribed in Article 68-18, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の二十第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十二号に定める日以後に取得等をする同項に規定する集積産業用資産について適用する。
suppl-4191-6/art-117/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-4
The provisions of Article 68-20, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial cluster assets prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the date specified in Article 1, item (xii) of the Supplementary Provisions.
machine translation, not official
**第五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十第一項に規定する高度技術産業用設備については、なお従前の例による。
suppl-4191-6/art-117/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-5
The provisions then in force continue to govern high-technology industrial equipment prescribed in Article 68-20, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第六項** 施行日から産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日の前日までの間における新租税特別措置法第六十八条の二十一第一項の規定の適用については、同項中「第四十四条の三第一項各号」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）第十二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「旧租税特別措置法」という。）第四十四条の三第一項各号」と、「産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日から平成二十一年三月三十一日まで」とあるのは「平成十九年四月一日から産業活力再生特別措置法等の一部を改正する法律（平成十九年法律第三十六号）の施行の日の前日まで」と、「第二条第八項」とあるのは「第二条第五項」と、「百分の二十（当該事業革新設備が、産業活力再生特別措置法第二条第十項に規定する特定事業革新設備である場合又は第四十四条の三第一項第四号若しくは第五号に掲げる計画に記載されたものである場合には、百分の三十）」とあるのは「百分の二十四（当該事業革新設備が、旧租税特別措置法第四十四条の三第一項第一号又は第三号に掲げる計画に記載されたものである場合には百分の三十とし、同項第二号に掲げる計画に記載されたものである場合には百分の四十とする。）」とする。
suppl-4191-6/art-117/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-6
With regard to the application of the provisions of Article 68-21, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect, in that paragraph, the phrase "the items of Article 44-3, paragraph (1)" is deemed to be replaced with "the items of Article 44-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this paragraph)", the phrase "from the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect to March 31, 2009" is deemed to be replaced with "from April 1, 2007 to the day before the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization, etc. (Act No. 36 of 2007) comes into effect", the phrase "Article 2, paragraph (8)" is deemed to be replaced with "Article 2, paragraph (5)", and the phrase "20 percent (or 30 percent if the equipment for business innovation is specified equipment for business innovation prescribed in Article 2, paragraph (10) of the Act on Special Measures for Industrial Revitalization or is included in a plan listed in Article 44-3, paragraph (1), item (iv) or (v))" is deemed to be replaced with "24 percent (or 30 percent if the equipment for business innovation is included in a plan listed in Article 44-3, paragraph (1), item (i) or (iii) of the Former Act on Special Measures Concerning Taxation, and 40 percent if it is included in a plan listed in item (ii) of that paragraph)".
machine translation, not official
**第七項** 新租税特別措置法第六十八条の二十三第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十三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-4191-6/art-117/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-7
The provisions of Article 68-23, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified telecommunications equipment, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified telecommunications equipment, etc. prescribed in Article 68-23, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第八項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十四第一項の表の第一号の中欄又は第二号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-4191-6/art-117/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-8
The provisions then in force continue to govern depreciable assets listed in the middle column of item (i) or the middle column of item (ii) of the table in Article 68-24, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第九項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十五第一項に規定する製造過程管理高度化設備等については、なお従前の例による。
suppl-4191-6/art-117/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-9
The provisions then in force continue to govern equipment for advanced manufacturing process control, etc. prescribed in Article 68-25, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第十項** 新租税特別措置法第六十八条の二十六（新租税特別措置法第四十四条の六第一項第二号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十三号に定める日以後に取得等をする新租税特別措置法第六十八条の二十六第一項に規定する再商品化設備等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に取得等をした旧租税特別措置法第六十八条の二十六第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4191-6/art-117/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-10
The provisions of Article 68-26 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 44-6, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation) apply to recycling equipment, etc. prescribed in Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 68-26, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before that date.
machine translation, not official
**第十一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日前に締結した旧租税特別措置法第六十八条の二十六第一項に規定する再商品化設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-117/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-11
The provisions then in force continue to govern contracts for leasing recycling equipment, etc. prescribed in Article 68-26, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before April 1, 2008.
machine translation, not official
**第十二項** 新租税特別措置法第六十八条の二十七（新租税特別措置法第四十五条第一項の表の第一号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする新租税特別措置法第六十八条の二十七第一項に規定する工業用機械等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第六十八条の二十七第一項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-4191-6/art-117/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-12
The provisions of Article 68-27 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (i) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-27, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第十三項** 新租税特別措置法第六十八条の二十九第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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六十八条の二十九第一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-4191-6/art-117/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-13
The provisions of Article 68-29, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to medical equipment, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern medical equipment, etc. prescribed in Article 68-29, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
machine translation, not official
**第十四項** 新租税特別措置法第六十八条の二十九第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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増改築施設について適用する。
suppl-4191-6/art-117/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-14
The provisions of Article 68-29, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to specified extension or renovation facilities prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or constructs on or after the Effective Date.
machine translation, not official
**第十五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子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六十八条の二十九第二項に規定する特定医療用建物については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第二項 第四十五条の二第二項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十三条第十五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第十二条の規定による改正前の租税特別措置法（次項において「旧効力措置法」という。）第四十五条の二第二項
第三項 適格事後設立 適格現物分配（以下この項において「適格合併等」という。）
適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。） 適格合併等
又は現物出資法人 、現物出資法人又は現物分配法人
又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日 にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。
第四十五条の二第二項 旧効力措置法第四十五条の二第二項
suppl-4191-6/art-117/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-15
With regard to specified medical buildings prescribed in Article 68-29, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (2) Article 45-2, paragraph (2) Article 45-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 93, paragraph (15) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph)
Paragraph (3) qualified post-formation acquisition of assets qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph) qualified merger, etc.
or a corporation making a capital contribution in kind , a corporation making a capital contribution in kind or a corporation making a distribution in kind
or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off , the day before the date of that qualified merger, and for a qualified in-kind distribution that constitutes a distribution of all of the residual assets, the date on which the residual assets pertaining to that qualified in-kind distribution are finalized.
Article 45-2, paragraph (2) Article 45-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
machine translation, not official
**第十六項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日前に締結した旧租税特別措置法第六十八条の三十一第二項に規定する障害者対応設備等の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-117/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-16
The provisions then in force continue to govern contracts for leasing equipment for persons with disabilities, etc. prescribed in Article 68-31, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before April 1, 2008.
machine translation, not official
**第十七項** 新租税特別措置法第六十八条の三十二第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする同項に規定する事業所内託児施設等について適用する。
suppl-4191-6/art-117/par-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-17 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-17
The provisions of Article 68-32, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to in-house childcare facilities, etc. prescribed in that paragraph for which a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes an acquisition, etc. on or after the Effective Date.
machine translation, not official
**第十八項** 旧租税特別措置法第六十八条の三十二第一項に規定する農業経営改善計画につき同項の認定を施行日前に受けた同項に規定する農業生産法人の有する同項に規定する農業用の機械及び装置、建物及びその附属設備並びに生物については、同条の規定は、なおその効力を有する。この場合において、同項第一号中「適格事後設立」とあるのは、「適格現物分配」とする。
suppl-4191-6/art-117/par-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-18 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-18
With regard to machinery and equipment for agricultural use, buildings and their associated facilities, and biological assets prescribed in Article 68-32, paragraph (1) of the Former Act on Special Measures Concerning Taxation held by an agricultural production corporation prescribed in that paragraph that obtained the certification under that paragraph for its farm management improvement plan prescribed in that paragraph before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "qualified post-formation acquisition of assets" in item (i) of that paragraph is deemed to be replaced with "qualified in-kind distribution".
machine translation, not official
**第十九項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日前に締結した旧租税特別措置法第六十八条の三十四第一項に規定する中心市街地優良賃貸住宅の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-117/par-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-19
The provisions then in force continue to govern contracts for leasing good-quality rental housing in a central urban area prescribed in Article 68-34, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before April 1, 2008.
machine translation, not official
**第二十項** 新租税特別措置法第六十八条の三十四（第三項に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子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高齢者向け優良賃貸住宅について適用する。
suppl-4191-6/art-117/par-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-20 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-20
The provisions of Article 68-34 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (3)) apply to good-quality rental housing for the elderly prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquires or newly builds on or after the Effective Date.
machine translation, not official
**第二十一項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子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六十八条の三十四第三項に規定する高齢者向け優良賃貸住宅については、同条（同項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第三項 第四十七条第三項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十三条第二十一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十二条の規定による改正前の租税特別措置法（次項において「旧効力措置法」という。）第四十七条第三項
第四項 適格事後設立 適格現物分配（以下この項において「適格合併等」という。）
適格合併、適格分割又は適格現物出資（以下この項において「適格合併等」という。） 適格合併等
又は現物出資法人 、現物出資法人又は現物分配法人
又は適格分割型分割にあつては、当該適格合併又は適格分割型分割の日の前日 にあつては当該適格合併の日の前日とし、残余財産の全部の分配に該当する適格現物分配にあつては当該適格現物分配に係る残余財産の確定の日とする。
第四十七条第三項 旧効力措置法第四十七条第三項
suppl-4191-6/art-117/par-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-21
With regard to good-quality rental housing for the elderly prescribed in Article 68-34, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or newly built before the Effective Date, the provisions of that Article (limited to the part pertaining to that paragraph) remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Paragraph (3) Article 47, paragraph (3) Article 47, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 93, paragraph (21) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph)
Paragraph (4) qualified post-formation acquisition of assets qualified in-kind distribution (hereinafter referred to as a "qualified merger, etc." in this paragraph)
qualified merger, qualified company split or qualified capital contribution in kind (hereinafter referred to as a "qualified merger, etc." in this paragraph) qualified merger, etc.
or a corporation making a capital contribution in kind , a corporation making a capital contribution in kind or a corporation making a distribution in kind
or a qualified company split by split-off, the day before the date of that qualified merger or qualified company split by split-off , the day before the date of that qualified merger, and for a qualified in-kind distribution that constitutes a distribution of all of the residual assets, the date on which the residual assets pertaining to that qualified in-kind distribution are finalized.
Article 47, paragraph (3) Article 47, paragraph (3) of the Former Act on Special Measures Concerning Taxation Kept in Force
machine translation, not official
**第二十二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子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六十八条の三十四第五項に規定する改良優良賃貸住宅については、なお従前の例による。
suppl-4191-6/art-117/par-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-22 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-22
The provisions then in force continue to govern improved good-quality rental housing prescribed in Article 68-34, paragraph (5) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation acquired or constructed before the Effective Date.
machine translation, not official
### 第百十八条（連結法人である認定農業生産法人等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Certified Agricultural Production Corporations, etc. That Are Consolidated Corporations
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suppl-4191-6/art-118 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-118 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-118
**第一項** 新租税特別措置法第六十八条の六十四及び第六十八条の六十五の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に終了する連結事業年度分の法人税について適用する。
suppl-4191-6/art-118/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-118/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-118/par-1
The provisions of Articles 68-64 and 68-65 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years ending on or after the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
machine translation, not official
### 第百十九条（連結法人である農業生産法人の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Agricultural Production Corporations That Are Consolidated Corporations
caption: machine translation, not official
suppl-4191-6/art-119 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-119 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-119
**第一項** 旧租税特別措置法第六十八条の六十四第一項の連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日以後に終了する連結事業年度の連結所得の金額の計算については、同条及び旧租税特別措置法第六十八条の六十五の規定は、なおその効力を有する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第六十八条の六十四第一項 第六十一条の二第一項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十六条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十二条の規定による改正前の租税特別措置法（以下この条及び次条において「旧効力措置法」という。）第六十一条の二第一項
第六十八条の六十四第二項及び第三項 第六十一条の二第一項 旧効力措置法第六十一条の二第一項
第六十八条の六十四第四項 又は同項 若しくは同項
連結子法人に 連結子法人又は所得税法等の一部を改正する法律（平成十九年法律第六号）第十二条の規定による改正後の租税特別措置法第六十八条の六十四第一項の規定の適用を受ける連結親法人若しくは同項の規定の適用を受ける連結子法人に
第六十八条の六十四第六項 第六十一条の二第一項 旧効力措置法第六十一条の二第一項
「第五十五条第十一項」とあるのは「第六十一条の二第七項 「第五十五条第十一項」とあるのは「所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十六条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十二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「旧効力単体措置法」という。）第六十一条の二第七項
第六十八条の六十四第二項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百十九条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十二条の規定による改正前の租税特別措置法第六十八条の六十四第二項
「同条第十一項」とあるのは「第六十一条の二第七項 「同条第十一項」とあるのは「旧効力単体措置法第六十一条の二第七項
第六十八条の六十四第七項 第六十一条の二第七項 旧効力措置法第六十一条の二第七項
第六十八条の六十五第一項 第六十一条の二第一項 旧効力措置法第六十一条の二第一項
適格事後設立 適格現物分配
第六十一条の二第二項 旧効力措置法第六十一条の二第二項
suppl-4191-6/art-119/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-119/par-1
With regard to the calculation of the amount of consolidated income for a consolidated business year ending on or after the Effective Date of a consolidated parent corporation referred to in Article 68-64, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation, the provisions of that Article and Article 68-65 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
Article 68-64, paragraph (1) Article 61-2, paragraph (1) Article 61-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 96 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in this Article and the following Article)
Article 68-64, paragraphs (2) and (3) Article 61-2, paragraph (1) Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-64, paragraph (4) "又は同項" (or that paragraph) "若しくは同項" (or that paragraph, joining a smaller group of alternatives)
consolidated subsidiary corporation consolidated subsidiary corporation, or a consolidated parent corporation that is subject to the provisions of Article 68-64, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007) or a consolidated subsidiary corporation that is subject to the provisions of that paragraph
Article 68-64, paragraph (6) Article 61-2, paragraph (1) Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 61-2, paragraph (7) the phrase "Article 55, paragraph (11)" is deemed to be replaced with "Article 61-2, paragraph (7) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 96 of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Single-Entity Act on Special Measures Concerning Taxation Kept in Force" in this paragraph)
Article 68-64, paragraph (2) Article 68-64, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 119 of the Supplementary Provisions of that Act
the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 61-2, paragraph (7) the phrase "paragraph (11) of that Article" is deemed to be replaced with "Article 61-2, paragraph (7) of the Former Single-Entity Act on Special Measures Concerning Taxation Kept in Force
Article 68-64, paragraph (7) Article 61-2, paragraph (7) Article 61-2, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force
Article 68-65, paragraph (1) Article 61-2, paragraph (1) Article 61-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation Kept in Force
qualified post-formation acquisition of assets qualified in-kind distribution
Article 61-2, paragraph (2) Article 61-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force
machine translation, not official
### 第百二十条（連結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 Consolidated Corporations
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suppl-4191-6/art-120 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120
**第一項** 新租税特別措置法第六十八条の七十第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日以後に締結する同項に規定する所有権移転外リース取引に係る契約について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に締結した旧租税特別措置法第六十八条の七十第一項に規定する代替資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-120/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-1
The provisions of Article 68-70, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to contracts pertaining to lease transactions without transfer of ownership prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing substitute assets prescribed in Article 68-70, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の七十四（新租税特別措置法第六十五条の三第一項第四号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十五号に定める日以後に行う新租税特別措置法第六十八条の七十四第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十八条の七十四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4191-6/art-120/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-2
The provisions of Article 68-74 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-3, paragraph (1), item (iv) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before that date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の七十四第二項及び第三項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十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係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に行った旧租税特別措置法第六十八条の七十四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4191-6/art-120/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-3
The provisions of Article 68-74, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of land, etc. prescribed in paragraph (1) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after January 1, 2008, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-74, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before that date.
machine translation, not official
**第四項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第十一号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十四号に定める日以後に行う新租税特別措置法第六十八条の七十五第一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-4191-6/art-120/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-4
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xi) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の七十五（新租税特別措置法第六十五条の四第一項第二十号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-4191-6/art-120/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-5
The provisions of Article 68-75 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 65-4, paragraph (1), item (xx) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carried out before the Effective Date.
machine translation, not official
**第六項** 新租税特別措置法第六十八条の七十八から第六十八条の八十まで（新租税特別措置法第六十八条の七十八第一項の表の第十六号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が附則第一条第十四号に定める日以後に行う同表の第十六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する。
suppl-4191-6/art-120/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-6
The provisions of Articles 68-78 through 68-80 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (xvi) of the table in Article 68-78, paragraph (1) of the New Act on Special Measures Concerning Taxation) apply to corporation tax pertaining to a transfer of assets listed in the left-hand column of item (xvi) of that table that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation carries out on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions.
machine translation, not official
**第七項** 新租税特別措置法第六十八条の七十八及び第六十八条の七十九（新租税特別措置法第六十八条の七十八第十五項第二号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日以後に締結する同号に規定する所有権移転外リース取引に係る契約について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に締結した旧租税特別措置法第六十八条の七十八第一項に規定する買換資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-120/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-7
The provisions of Articles 68-78 and 68-79 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 68-78, paragraph (15), item (ii) of the New Act on Special Measures Concerning Taxation) apply to contracts pertaining to lease transactions without transfer of ownership prescribed in that item that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing replacement assets prescribed in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before that date.
machine translation, not official
### 第百二十一条（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予に関する経過措置） — Transitional Measures Concerning the Grace Period for Tax Payment under the Special Provisions on Taxation on a Consolidated Corporation's Transactions with Its Foreign Affiliates
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suppl-4191-6/art-121 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-121 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-121
**第一項** 新租税特別措置法第六十八条の八十八の二の規定は、施行日以後に同条第一項の申請が行われる場合について適用する。
suppl-4191-6/art-121/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-121/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-121/par-1
The provisions of Article 68-88-2 of the New Act on Special Measures Concerning Taxation apply in the case where an application under paragraph (1) of that Article is filed on or after the Effective Date.
machine translation, not official
### 第百二十二条（連結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 of Specified Foreign Subsidiaries, etc. of Consolidated Corporations
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suppl-4191-6/art-122 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-122 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-122
**第一項** 新租税特別措置法第六十八条の九十第一項、第二項及び第六項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する個別課税対象留保金額について適用し、旧租税特別措置法第六十八条の九十第一項に規定する特定外国子会社等の施行日前に終了した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する個別課税対象留保金額については、なお従前の例による。
suppl-4191-6/art-122/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-122/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-122/par-1
The provisions of Article 68-90, paragraphs (1), (2) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article for a business year of a specified foreign subsidiary, etc. prescribed in that paragraph ending on or after the Effective Date, and to the individually taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and the provisions then in force continue to govern the amount of applicable retained income prescribed in Article 68-90, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a business year of a specified foreign subsidiary, etc. prescribed in that paragraph that ended before the Effective Date, and the individually taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の九十第七項及び第八項の規定は、同条第七項に規定する外国信託の受託者の当該外国信託に係る信託法施行日以後に終了する事業年度に係る同項の規定により適用される同条第一項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する個別課税対象留保金額について適用する。
suppl-4191-6/art-122/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-122/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-122/par-2
The provisions of Article 68-90, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article, as applied pursuant to the provisions of paragraph (7) of that Article, for a business year of the trustee of a foreign trust prescribed in paragraph (7) of that Article pertaining to that foreign trust ending on or after the Trust Act Effective Date, and to the individually taxable retained amount prescribed in paragraph (1) of that Article pertaining to that amount of applicable retained income.
machine translation, not official
### 第百二十三条（連結法人の特定外国信託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 Specified Foreign Trusts of Consolidated Corporations
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suppl-4191-6/art-123 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-123 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-123
**第一項** 旧租税特別措置法第六十八条の九十三の二第一項に規定する特定外国信託の信託法施行日前に終了した同項に規定する計算期間に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する個別課税対象留保金額については、なお従前の例による。
suppl-4191-6/art-123/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-123/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-123/par-1
The provisions then in force continue to govern the amount of applicable retained income prescribed in Article 68-93-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a calculation period prescribed in that paragraph of a specified foreign trust prescribed in that paragraph that ended before the Trust Act Effective Date, and the individually taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income.
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### 第百二十四条（特殊関係株主等である連結法人に係る特定外国法人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 the Income of the Specified Foreign Corporations of a Consolidated Corporation That Is a Specially-Related Shareholder
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suppl-4191-6/art-124 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-124 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-124
**第一項** 新租税特別措置法第六十八条の九十三の六の規定は、平成十九年十月一日以後に同条第一項に規定する特定関係が生ずる場合について適用する。
suppl-4191-6/art-124/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-124/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-124/par-1
The provisions of Article 68-93-6 of the New Act on Special Measures Concerning Taxation apply in the case where a specified relationship prescribed in paragraph (1) of that Article arises on or after October 1, 2007.
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### 第百二十五条（連結法人の特定地域雇用会社等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 the Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies, etc. by Consolidated Corporations
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suppl-4191-6/art-125 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-125 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-125
**第一項** 新租税特別措置法第六十八条の九十六の二の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に支出する同条第一項又は第二項に規定する寄附金について適用する。
suppl-4191-6/art-125/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-125/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-125/par-1
The provisions of Article 68-96-2 of the New Act on Special Measures Concerning Taxation apply to donations prescribed in paragraph (1) or (2) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date.
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### 第百二十六条（連結法人の転廃業助成金等に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Business Conversion or Closure Subsidies, etc. of Consolidated Corporations
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suppl-4191-6/art-126 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-126 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-126
**第一項** 新租税特別措置法第六十八条の百二の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が平成二十年四月一日以後に締結する同条第二項に規定する所有権移転外リース取引に係る契約について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が同日前に締結した旧租税特別措置法第六十八条の百二第二項に規定する固定資産の賃借に係る契約については、なお従前の例による。
suppl-4191-6/art-126/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-126/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-126/par-1
The provisions of Article 68-102 of the New Act on Special Measures Concerning Taxation apply to contracts pertaining to lease transactions without transfer of ownership prescribed in paragraph (2) of that Article that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concludes on or after April 1, 2008, and the provisions then in force continue to govern contracts for leasing fixed assets prescribed in Article 68-102, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation concluded before that date.
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### 第百二十七条（連結法人の組合事業等による損失がある場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation Where a Consolidated Corporation Has Losses from Partnership Business, etc.
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suppl-4191-6/art-127 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-127 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-127
**第一項** 新租税特別措置法第六十八条の百五の二（同条第一項に規定する特定受益者に係る部分に限る。）の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては、信託法施行日以後に遺言がされたものに限る。）及び信託法施行日以後に信託の同条第四項に規定する受益者たる地位（信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。以下この条において「旧信託」という。）にあっては、第二条の規定による改正前の法人税法第十二条第一項各号に掲げる場合の区分に応じ当該各号に定める者（以下この条において「旧受益者」という。）たる地位）の承継を受ける連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の当該承継（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信託法施行日前から旧受益者であった者（遺言によってされた旧信託にあっては、その効力が生じた時から旧受益者であった者を含む。）からその地位の承継を受ける場合のその承継を除く。次項において同じ。）に係る信託について適用する。
suppl-4191-6/art-127/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-127/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-127/par-1
The provisions of Article 68-105-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to a specified beneficiary prescribed in paragraph (1) of that Article) apply to trusts that become effective on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date), and to trusts pertaining to the succession of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that succeeds, on or after the Trust Act Effective Date, to the position of beneficiary prescribed in paragraph (4) of that Article of a trust (for a trust that became effective before the Trust Act Effective Date (including, for a trust created by will, one for which the will was made before the Trust Act Effective Date, and excluding new-law trusts; hereinafter referred to as an "old trust" in this Article), the position of a person specified in each item of Article 12, paragraph (1) of the Corporation Tax Act prior to the amendment by the provisions of Article 2, according to the categories of cases listed in those items (hereinafter referred to as a "former beneficiary" in this Article)) (excluding a succession in the case where the corporation succeeds to that position, through a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets, from a person who had been a former beneficiary since before the Trust Act Effective Date (including, for an old trust created by will, a person who had been a former beneficiary since the time it became effective); the same applies in the following paragraph).
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**第二項** 旧信託の旧受益者たる地位の承継を受ける者について新租税特別措置法第六十八条の百五の二の規定を適用する場合には、同条第一項中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
同条第一項 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百五条第二項の規定により読み替えられた同法第十二条の規定による改正後の租税特別措置法第六十七条の十二第一項
同条第三項第一号 第六十七条の十二第三項第一号
信託（ 信託（同法
suppl-4191-6/art-127/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-127/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-127/par-2
With regard to the application of the provisions of Article 68-105-2 of the New Act on Special Measures Concerning Taxation to a person who succeeds to the position of former beneficiary of an old trust, the terms listed in the left-hand column of the following table in paragraph (1) of that Article are deemed to be replaced with the terms listed in the right-hand column of that table.
paragraph (1) of that Article Article 67-12, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 12 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), as replaced pursuant to the provisions of Article 105, paragraph (2) of the Supplementary Provisions of that Act
paragraph (3), item (i) of that Article Article 67-12, paragraph (3), item (i)
trust ( trust (that Act
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### 第百二十八条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of the Shareholders, etc. in the Event of a Specified Merger, etc.
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suppl-4191-6/art-128 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-128 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-128
**第一項** 新租税特別措置法第六十八条の百九の二の規定は、平成十九年十月一日以後に合併、分割型分割又は株式交換が行われる場合について適用する。
suppl-4191-6/art-128/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-128/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-128/par-1
The provisions of Article 68-109-2 of the New Act on Special Measures Concerning Taxation apply in the case where a merger, company split by split-off or share exchange is carried out on or after October 1, 2007.
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### 第百二十九条（外国特定目的信託の利益の分配に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Distribution of Profits from Foreign Special Purpose Trusts
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suppl-4191-6/art-129 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-129 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-129
**第一項** 新租税特別措置法第六十八条の百十第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が信託法施行日以後に受けるべき同項に規定する外国特定目的信託の利益の分配の額（信託法施行日以後に効力が生ずる新租税特別措置法第六十八条の三の二第一項に規定する特定目的信託（新法信託を含む。）に係るものに限る。）について適用する。
suppl-4191-6/art-129/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-129/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-129/par-1
The provisions of Article 68-110, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the amount of distribution of profits from a foreign special purpose trust prescribed in that paragraph (limited to that pertaining to a specified-purpose trust prescribed in Article 68-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (including a new-law trust) that becomes effective on or after the Trust Act Effective Date) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation is to receive on or after the Trust Act Effective Date.
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### 第百三十条（外国特定投資信託の収益の分配に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Distribution of Proceeds from Foreign Special Investment Trusts
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suppl-4191-6/art-130 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-130 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-130
**第一項** 新租税特別措置法第六十八条の百十一第二項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が信託法施行日以後に受けるべき同項に規定する外国特定投資信託の収益の分配の額（信託法施行日以後に効力が生ずる新租税特別措置法第六十八条の三の三第一項に規定する特定投資信託（新法信託を含む。）に係るものに限る。）について適用する。
suppl-4191-6/art-130/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-130/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-130/par-1
The provisions of Article 68-111, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the amount of distribution of proceeds from a foreign special investment trust prescribed in that paragraph (limited to that pertaining to a specified investment trust prescribed in Article 68-3-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (including a new-law trust) that becomes effective on or after the Trust Act Effective Date) that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation is to receive on or after the Trust Act Effective Date.
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### 第百三十一条（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-4191-6/art-131 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-131 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131
**第一項** 新租税特別措置法第六十九条の四及び第六十九条の五の規定は、平成十九年一月一日以後に相続又は遺贈（贈与をした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。）により取得する財産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財産に係る相続税については、なお従前の例による。
suppl-4191-6/art-131/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-131/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131/par-1
The provisions of Articles 69-4 and 69-5 of the New Act on Special Measures Concerning Taxation apply to inheritance tax on property 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, 2007, and the provisions then in force continue to govern inheritance tax on property 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十一項及び第十二項の規定は、相続又は遺贈により財産を取得した者が施行日以後に金銭の贈与（贈与をした者の死亡により効力を生ずる贈与を除く。次項において同じ。）をする場合について適用する。
suppl-4191-6/art-131/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-131/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131/par-2
The provisions of Article 70, paragraphs (11) and (12) of the New Act on Special Measures Concerning Taxation apply in the case where a person who acquired property by inheritance or bequest makes a gift of money (excluding a gift that takes effect upon the death of the donor; the same applies in the following paragraph) on or after the Effective Date.
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**第三項** 新租税特別措置法第七十条の三及び第七十条の三の二の規定は、平成十九年一月一日以後に贈与により取得する新租税特別措置法第七十条の三第三項第五号に規定する住宅取得等資金に係る贈与税について適用し、同日前に贈与により取得した旧租税特別措置法第七十条の三第三項第五号に規定する住宅取得等資金に係る贈与税については、なお従前の例による。
suppl-4191-6/art-131/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-131/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131/par-3
The provisions of Articles 70-3 and 70-3-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in Article 70-3, paragraph (3), item (v) of the New Act on Special Measures Concerning Taxation that are acquired by gift on or after January 1, 2007, and the provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in Article 70-3, paragraph (3), item (v) of the Former Act on Special Measures Concerning Taxation that were acquired by gift before that date.
machine translation, not official
**第四項** 施行日から附則第一条第八号に定める日の前日までの間における新租税特別措置法第七十条の三の三の規定の適用については、同条第三項第二号イ中「金融商品取引法」とあるのは「証券取引法」と、「金融商品取引所」とあるのは「証券取引所」とする。
suppl-4191-6/art-131/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-131/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131/par-4
With regard to the application of the provisions of Article 70-3-3 of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (viii) of the Supplementary Provisions, the phrase "Financial Instruments and Exchange Act" in paragraph (3), item (ii), (a) of that Article is deemed to be replaced with "Securities and Exchange Act", and the phrase "financial instruments exchange" with "securities exchange".
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### 第百三十二条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
caption: machine translation, not official
suppl-4191-6/art-132 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-132 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132
**第一項** 新租税特別措置法第七十四条（第四号に係る部分を除く。）の規定は、施行日以後に新築をし、又は取得をする同条に規定する住宅用家屋を目的とする抵当権の設定の登記に係る登録免許税について適用し、施行日前に新築をし、又は取得をした旧租税特別措置法第七十四条に規定する住宅用家屋を目的とする抵当権の設定の登記に係る登録免許税については、なお従前の例による。
suppl-4191-6/art-132/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-132/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-1
The provisions of Article 74 of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to item (iv)) apply to registration and license tax on the registration of the creation of a mortgage on a house for residential use prescribed in that Article that is newly built or acquired on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of the creation of a mortgage on a house for residential use prescribed in Article 74 of the Former Act on Special Measures Concerning Taxation that was newly built or acquired before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第七十四条（第四号に係る部分に限る。）の規定は、同号の住宅用家屋の新築等をするための資金の貸付けに係る債権で独立行政法人住宅金融支援機構が同号の業務により金融機関から譲り受けた貸付債権（当該金融機関が平成十九年四月一日以後に申込みを受理する資金の貸付けに係るものに限る。）について適用する。
suppl-4191-6/art-132/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-132/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-2
The provisions of Article 74 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (iv)) apply to loan claims, being claims pertaining to loans of funds for the new construction, etc. of a house for residential use referred to in that item, that the Japan Housing Finance Agency has acquired by assignment from a financial institution through the business referred to in that item (limited to those pertaining to loans of funds for which that financial institution accepts the application on or after April 1, 2007).
machine translation, not official
**第三項** 新租税特別措置法第七十七条の規定は、同条に規定する政令で定める者が施行日以後に同条に規定する土地の取得をする場合における当該土地の所有権の移転の登記に係る登録免許税について適用し、農業を営む者が施行日前に旧租税特別措置法第七十七条に規定する土地の取得をした場合における当該土地の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4191-6/art-132/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-132/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-3
The provisions of Article 77 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of land prescribed in that Article in the case where a person specified by Cabinet Order prescribed in that Article acquires that land on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land prescribed in Article 77 of the Former Act on Special Measures Concerning Taxation in the case where a person engaged in agriculture acquired that land before the Effective Date.
machine translation, not official
**第四項** 森林組合が、施行日前に旧租税特別措置法第七十八条の二第三項に規定する権利義務の承継をした場合におけ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は、なお従前の例による。
suppl-4191-6/art-132/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-132/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-4
The provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property in the case where a forestry cooperative succeeded to rights and obligations prescribed in Article 78-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
machine translation, not official
**第五項** 商工組合中央金庫が、施行日から平成二十年九月三十日までの間に旧租税特別措置法第七十八条の三第一項に規定する業務に係る債権を担保するために受ける抵当権（企業担保権を含む。以下第七項までにおいて同じ。）の設定の登記又は登録に係る登録免許税については、同条第一項の規定は、なおその効力を有する。この場合において、同項中「平成十九年三月三十一日」とあるのは、「平成二十年九月三十日」とする。
suppl-4191-6/art-132/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-132/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-5
With regard to registration and license tax on the registration or recording of the creation of a mortgage (including an enterprise mortgage; the same applies hereinafter up to paragraph (7)) that the Shoko Chukin Bank receives, during the period from the Effective Date to September 30, 2008, to secure claims pertaining to the business prescribed in Article 78-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions of paragraph (1) of that Article remain in force. In this case, the phrase "March 31, 2007" in that paragraph is deemed to be replaced with "September 30, 2008".
machine translation, not official
**第六項** 株式会社商工組合中央金庫が、平成二十年十月一日から株式会社商工組合中央金庫法の廃止の日の前日又は同法の施行の日から七年を経過する日のいずれか早い日までの間に同法第二十一条第一項第二号及び第四項第一号に掲げる業務（同法第六条第一項第二号から第十号までに掲げるものであって株式会社商工組合中央金庫の株主であるもの及びその直接又は間接の構成員に対するものに限る。）に係る債権を担保するために受ける抵当権の設定の登記又は登録に係る登録免許税については、旧租税特別措置法第七十八条の三第一項の規定は、なおその効力を有する。この場合において、同項中「租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号。以下この条において「昭和四十八年改正法」という。）の施行の日の翌日から平成十九年三月三十一日」とあるのは「平成二十年十月一日から株式会社商工組合中央金庫法（平成十九年法律第七十四号）の廃止の日の前日又は同法の施行の日から七年を経過する日のいずれか早い日」と、「商工組合中央金庫が商工組合中央金庫法第二十八条第一項第一号及び第二号に掲げる業務」とあるのは「株式会社商工組合中央金庫が同法第二十一条第一項第二号及び第四項第一号に掲げる業務（同法第六条第一項第二号から第十号までに掲げるものであつて株式会社商工組合中央金庫の株主であるもの及びその直接又は間接の構成員に対するものに限る。）」と、「含む。以下この条において同じ」とあるのは「含む」と、「税率は」とあるのは「税率は、株式会社商工組合中央金庫が同法第二十一条第一項第二号に掲げる業務のうち同法第六条第一項第十二号に掲げるものに対するものを行う場合には財務省令で定めるところにより登記又は登録を受けるものに限り」と、「千分の一」とあるのは「不動産、船舶、ダム使用権、鉱業権、砂鉱権、租鉱権、特定鉱業権又は漁業権若しくは入漁権の抵当権の設定の登記又は登録にあつては千分の三とし、航空機又は農業用動産、建設機械若しくは自動車の抵当権の設定の登記又は登録にあつては千分の二・五とし、工場財団、鉱業財団、漁業財団、港湾運送事業財団、道路交通事業財団、自動車交通事業財団若しくは観光施設財団若しくは鉄道財団、軌道財団若しくは運河財団の抵当権又は企業担保権の設定の登記又は登録にあつては千分の二」とする。
suppl-4191-6/art-132/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-132/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-6
With regard to registration and license tax on the registration or recording of the creation of a mortgage that Shoko Chukin Bank Limited receives, during the period from October 1, 2008 to the day before the date of abolition of the Shoko Chukin Bank Limited Act or the day on which seven years have elapsed from the date of enforcement of that Act, whichever comes earlier, to secure claims pertaining to the business listed in Article 21, paragraph (1), item (ii) and paragraph (4), item (i) of that Act (limited to business for persons listed in Article 6, paragraph (1), items (ii) through (x) of that Act that are shareholders of Shoko Chukin Bank Limited, and for their direct or indirect members), the provisions of Article 78-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in that paragraph, the phrase "from the day following the date of enforcement of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973; referred to as the "1973 Amendment Act" in this Article) to March 31, 2007" is deemed to be replaced with "from October 1, 2008 to the day before the date of abolition of the Shoko Chukin Bank Limited Act (Act No. 74 of 2007) or the day on which seven years have elapsed from the date of enforcement of that Act, whichever comes earlier", the phrase "the business listed in Article 28, paragraph (1), items (i) and (ii) of the Shoko Chukin Bank Act by the Shoko Chukin Bank" is deemed to be replaced with "the business listed in Article 21, paragraph (1), item (ii) and paragraph (4), item (i) of that Act by Shoko Chukin Bank Limited (limited to business for persons listed in Article 6, paragraph (1), items (ii) through (x) of that Act that are shareholders of Shoko Chukin Bank Limited, and for their direct or indirect members)", the phrase "including; the same applies hereinafter in this Article" is deemed to be replaced with "including", the phrase "the tax rate is" is deemed to be replaced with "the tax rate, limited, in the case where Shoko Chukin Bank Limited carries out, out of the business listed in Article 21, paragraph (1), item (ii) of that Act, the business for persons listed in Article 6, paragraph (1), item (xii) of that Act, to a registration or recording received as specified by Order of the Ministry of Finance, is", and the phrase "1/1,000" is deemed to be replaced with "3/1,000 for the registration or recording of the creation of a mortgage on real property, a vessel, a dam usage right, a mining right, a placer mining right, a mining lease right, a specified mining right, or a fishery right or a fishing access right, 2.5/1,000 for the registration or recording of the creation of a mortgage on an aircraft, or on agricultural movables, construction machinery or a motor vehicle, and 2/1,000 for the registration or recording of the creation of a mortgage on a factory foundation, a mining foundation, a fishery foundation, a port transport business foundation, a road transport business foundation, a motor vehicle transport business foundation or a tourist facility foundation, or on a railway foundation, a tramway foundation or a canal foundation, or of an enterprise mortgage".
machine translation, not official
**第七項** 前項の場合において、株式会社商工組合中央金庫が平成二十年十月一日から平成二十五年三月三十一日までの間に同項の業務に係る債権を担保するために抵当権の設定の登記又は登録を受けるときにおける同項の規定の適用については、同項中「千分の三」とあるのは「千分の二」と、「千分の二・五」とあり、及び「千分の二」とあるのは「千分の一・五」とする。
suppl-4191-6/art-132/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-132/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-7
In the case referred to in the preceding paragraph, with regard to the application of the provisions of that paragraph when Shoko Chukin Bank Limited receives the registration or recording of the creation of a mortgage to secure claims pertaining to the business referred to in that paragraph during the period from October 1, 2008 to March 31, 2013, the phrase "3/1,000" in that paragraph is deemed to be replaced with "2/1,000", and the phrases "2.5/1,000" and "2/1,000" are deemed to be replaced with "1.5/1,000".
machine translation, not official
**第八項** 新租税特別措置法第八十条第一項の規定は、附則第一条第十六号に定める日以後にされる同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、同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-4191-6/art-132/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-132/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-8
The provisions of Article 80, paragraph (1) 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 that paragraph pertaining to a certification prescribed in that paragraph that is granted on or after the date specified in Article 1, item (xvi) of the Supplementary Provisions, 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 certification prescribed in that paragraph that was granted before that date.
machine translation, not official
**第九項** 施行日前に旧租税特別措置法第八十三条第一項に規定する国土交通大臣の認定を受けた場合における同項に規定する事業区域内の土地の所有権の移転の登記又は同条第二項に規定する建築物の所有権の保存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-4191-6/art-132/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-132/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-9
The provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of land within the project area prescribed in Article 83, paragraph (1) of the Former Act on Special Measures Concerning Taxation or the registration of preservation of ownership of a building prescribed in paragraph (2) of that Article, in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in paragraph (1) of that Article was obtained before the Effective Date.
machine translation, not official
**第十項** 新租税特別措置法第八十三条第三項の規定は、施行日以後に同条第二項に規定する国土交通大臣の認定を受ける場合における同条第三項に規定する建築物の所有権の保存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第三項に規定する国土交通大臣の認定を受けた場合における同条第五項に規定する建築物の所有権の保存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-4191-6/art-132/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-132/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-10
The provisions of Article 83, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of preservation of ownership of a building prescribed in paragraph (3) of that Article in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in paragraph (2) of that Article is obtained on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of preservation of ownership of a building prescribed in paragraph (5) of that Article in the case where the certification of the Minister of Land, Infrastructure, Transport and Tourism prescribed in Article 83, paragraph (3) of the Former Act on Special Measures Concerning Taxation was obtained before the Effective Date.
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### 第百三十三条（消費税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Consumption Tax
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suppl-4191-6/art-133 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-133 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-133
**第一項** 旧租税特別措置法第八十六条の四第一項に規定する普通乗用自動車で、同項に規定する期間内に国内において譲渡が行われたもの又は保税地域から引き取られたものに係る消費税については、なお従前の例による。
suppl-4191-6/art-133/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-133/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-133/par-1
The provisions then in force continue to govern consumption tax on standard passenger motor vehicles prescribed in Article 86-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were transferred in Japan or taken out of a bonded area within the period prescribed in that paragraph.
machine translation, not official
**第二項** 旧租税特別措置法第八十六条の五第一項に規定する事業者の同項に規定する期間内に終了した同項の課税期間に係る消費税については、なお従前の例による。
suppl-4191-6/art-133/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-133/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-133/par-2
The provisions then in force continue to govern consumption tax for a taxable period referred to in Article 86-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a business operator prescribed in that paragraph that ended within the period prescribed in that paragraph.
machine translation, not official
**第三項** 新租税特別措置法第八十六条の五の規定は、信託法施行日以後に効力が生ずる第六条の規定による改正後の消費税法第十五条第一項に規定する法人課税信託（遺言によってされた信託に該当するものにあっては信託法施行日以後に遺言がされたものに限り、新法信託に該当するものを含む。）について適用する。
suppl-4191-6/art-133/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-133/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-133/par-3
The provisions of Article 86-5 of the New Act on Special Measures Concerning Taxation apply to a trust subject to corporate taxation prescribed in Article 15, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 6 that becomes effective on or after the Trust Act Effective Date (for one that falls under a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date, and including one that falls under a new-law trust).
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### 第百五十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4191-6/art-157 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-157 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-157
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則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この法律の施行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-4191-6/art-157/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-157/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-157/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百五十八条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
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suppl-4191-6/art-158 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-158 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-158
**第一項** この附則に規定するもののほか、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-4191-6/art-158/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-158/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-158/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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---
## Cites
- suppl-4191-6/art-1/par-1/item-1/sub-2: 第百十条 → 租税特別措置法 附則第百十条 (Supplementary Provisions, Article 110), suppl-4191-6/art-110 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-110 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-110
- suppl-4191-6/art-1/par-1/item-1/sub-2: 第八十三条 → 租税特別措置法 附則第八十三条 (Supplementary Provisions, Article 83), suppl-4191-6/art-83 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-83
- suppl-4191-6/art-1/par-1/item-1/sub-2: 第百二十八条 → 租税特別措置法 附則第百二十八条 (Supplementary Provisions, Article 128), suppl-4191-6/art-128 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-128 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-128
- suppl-4191-6/art-1/par-1/item-1/sub-2: 第七十七条 → 租税特別措置法 附則第七十七条 (Supplementary Provisions, Article 77), suppl-4191-6/art-77 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-77
- suppl-4191-6/art-1/par-1/item-1/sub-2: 附則第七十五条第二項 → 租税特別措置法 附則第七十五条第二項 (Supplementary Provisions, Article 75, paragraph (2)), suppl-4191-6/art-75/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-75/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-2
- suppl-4191-6/art-1/par-1/item-1/sub-2: 第百九条 → 租税特別措置法 附則第百九条 (Supplementary Provisions, Article 109), suppl-4191-6/art-109 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-109 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-109
- suppl-4191-6/art-1/par-1/item-1/sub-2: 第七十六条 → 租税特別措置法 附則第七十六条 (Supplementary Provisions, Article 76), suppl-4191-6/art-76 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-76
- suppl-4191-6/art-1/par-1/item-1/sub-2: 第百一条 → 租税特別措置法 附則第百一条 (Supplementary Provisions, Article 101), suppl-4191-6/art-101 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-101 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-101
- suppl-4191-6/art-1/par-1/item-1/sub-2: 第四項 → 租税特別措置法 附則第七十五条第四項 (Supplementary Provisions, Article 75, paragraph (4)), suppl-4191-6/art-75/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-75/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-4
- suppl-4191-6/art-1/par-1/item-1/sub-2: 第百二十四条 → 租税特別措置法 附則第百二十四条 (Supplementary Provisions, Article 124), suppl-4191-6/art-124 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-124 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-124
- suppl-4191-6/art-1/par-1/item-4/sub-2: 第九十七条第三項 → 租税特別措置法 附則第九十七条第三項 (Supplementary Provisions, Article 97, paragraph (3)), suppl-4191-6/art-97/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-3
- suppl-4191-6/art-1/par-1/item-4/sub-2: 第七十八条 → 租税特別措置法 附則第七十八条 (Supplementary Provisions, Article 78), suppl-4191-6/art-78 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-78
- suppl-4191-6/art-1/par-1/item-4/sub-2: 附則第七十四条第五項 → 租税特別措置法 附則第七十四条第五項 (Supplementary Provisions, Article 74, paragraph (5)), suppl-4191-6/art-74/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-5
- suppl-4191-6/art-1/par-1/item-4/sub-2: 第百二十条第三項 → 租税特別措置法 附則第百二十条第三項 (Supplementary Provisions, Article 120, paragraph (3)), suppl-4191-6/art-120/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-3
- suppl-4191-6/art-1/par-1/item-5/sub-2: 附則第八十六条 → 租税特別措置法 附則第八十六条 (Supplementary Provisions, Article 86), suppl-4191-6/art-86 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86
- suppl-4191-6/art-1/par-1/item-6/sub-2: 同項第四号 → 租税特別措置法 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4191-6/art-1/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-4
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十三項 → 租税特別措置法 附則第七十条第十三項 (Supplementary Provisions, Article 70, paragraph (13)), suppl-4191-6/art-70/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-13
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第百十六条 → 租税特別措置法 附則第百十六条 (Supplementary Provisions, Article 116), suppl-4191-6/art-116 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-116 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-116
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第七十条第一項 → 租税特別措置法 附則第七十条第一項 (Supplementary Provisions, Article 70, paragraph (1)), suppl-4191-6/art-70/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-1
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第九十三条第一項 → 租税特別措置法 附則第九十三条第一項 (Supplementary Provisions, Article 93, paragraph (1)), suppl-4191-6/art-93/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-1
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第七十二条 → 租税特別措置法 附則第七十二条 (Supplementary Provisions, Article 72), suppl-4191-6/art-72 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-72
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第百二十六条 → 租税特別措置法 附則第百二十六条 (Supplementary Provisions, Article 126), suppl-4191-6/art-126 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-126 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-126
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第六十六条 → 租税特別措置法 附則第六十六条 (Supplementary Provisions, Article 66), suppl-4191-6/art-66 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-66
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第百十二条 → 租税特別措置法 附則第百十二条 (Supplementary Provisions, Article 112), suppl-4191-6/art-112 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-112 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-112
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第百十五条 → 租税特別措置法 附則第百十五条 (Supplementary Provisions, Article 115), suppl-4191-6/art-115 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-115 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-115
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第六十八条 → 租税特別措置法 附則第六十八条 (Supplementary Provisions, Article 68), suppl-4191-6/art-68 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-68
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第九十一条 → 租税特別措置法 附則第九十一条 (Supplementary Provisions, Article 91), suppl-4191-6/art-91 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-91
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第百十三条 → 租税特別措置法 附則第百十三条 (Supplementary Provisions, Article 113), suppl-4191-6/art-113 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-113 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-113
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十六項 → 租税特別措置法 附則第百十七条第十六項 (Supplementary Provisions, Article 117, paragraph (16)), suppl-4191-6/art-117/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-16
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第百二十条第一項 → 租税特別措置法 附則第百二十条第一項 (Supplementary Provisions, Article 120, paragraph (1)), suppl-4191-6/art-120/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-1
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第六十七条第四項 → 租税特別措置法 附則第六十七条第四項 (Supplementary Provisions, Article 67, paragraph (4)), suppl-4191-6/art-67/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-67/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67/par-4
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第九十条第六項 → 租税特別措置法 附則第九十条第六項 (Supplementary Provisions, Article 90, paragraph (6)), suppl-4191-6/art-90/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-6
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十一項 → 租税特別措置法 附則第九十三条第十一項 (Supplementary Provisions, Article 93, paragraph (11)), suppl-4191-6/art-93/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-11
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十六項 → 租税特別措置法 附則第七十条第十六項 (Supplementary Provisions, Article 70, paragraph (16)), suppl-4191-6/art-70/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-16
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第百十四条第六項 → 租税特別措置法 附則第百十四条第六項 (Supplementary Provisions, Article 114, paragraph (6)), suppl-4191-6/art-114/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-114/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-6
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十九項 → 租税特別措置法 附則第九十三条第十九項 (Supplementary Provisions, Article 93, paragraph (19)), suppl-4191-6/art-93/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-19
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第百十七条第一項 → 租税特別措置法 附則第百十七条第一項 (Supplementary Provisions, Article 117, paragraph (1)), suppl-4191-6/art-117/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-1
- suppl-4191-6/art-1/par-1/item-6/sub-2: 附則第六十五条 → 租税特別措置法 附則第六十五条 (Supplementary Provisions, Article 65), suppl-4191-6/art-65 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-65
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第百四条 → 租税特別措置法 附則第百四条 (Supplementary Provisions, Article 104), suppl-4191-6/art-104 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-104 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-104
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第七項 → 租税特別措置法 附則第百二十条第七項 (Supplementary Provisions, Article 120, paragraph (7)), suppl-4191-6/art-120/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-7
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第八項 → 租税特別措置法 附則第七十条第八項 (Supplementary Provisions, Article 70, paragraph (8)), suppl-4191-6/art-70/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-8
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十四項 → 租税特別措置法 附則第七十四条第十四項 (Supplementary Provisions, Article 74, paragraph (14)), suppl-4191-6/art-74/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-14
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第七十四条第三項 → 租税特別措置法 附則第七十四条第三項 (Supplementary Provisions, Article 74, paragraph (3)), suppl-4191-6/art-74/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-3
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十三項 → 租税特別措置法 附則第七十四条第十三項 (Supplementary Provisions, Article 74, paragraph (13)), suppl-4191-6/art-74/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-13
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第九十二条 → 租税特別措置法 附則第九十二条 (Supplementary Provisions, Article 92), suppl-4191-6/art-92 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-92
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第九十七条第一項 → 租税特別措置法 附則第九十七条第一項 (Supplementary Provisions, Article 97, paragraph (1)), suppl-4191-6/art-97/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-1
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第八十九条 → 租税特別措置法 附則第八十九条 (Supplementary Provisions, Article 89), suppl-4191-6/art-89 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-89
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十一項 → 租税特別措置法 附則第百十七条第十一項 (Supplementary Provisions, Article 117, paragraph (11)), suppl-4191-6/art-117/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-11
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第六十九条 → 租税特別措置法 附則第六十九条 (Supplementary Provisions, Article 69), suppl-4191-6/art-69 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-69
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第八十八条 → 租税特別措置法 附則第八十八条 (Supplementary Provisions, Article 88), suppl-4191-6/art-88 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-88
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十六項 → 租税特別措置法 附則第九十三条第十六項 (Supplementary Provisions, Article 93, paragraph (16)), suppl-4191-6/art-93/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-16
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第七項 → 租税特別措置法 附則第九十七条第七項 (Supplementary Provisions, Article 97, paragraph (7)), suppl-4191-6/art-97/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-7
- suppl-4191-6/art-1/par-1/item-6/sub-2: 第十九項 → 租税特別措置法 附則第百十七条第十九項 (Supplementary Provisions, Article 117, paragraph (19)), suppl-4191-6/art-117/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-19 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-19
- suppl-4191-6/art-1/par-1/item-7/sub-2: 所得税法第六条の三 → 所得税法 第六条の三 (Article 6-3), art-6-3 — https://japanlaw.org/ja/income-tax-act/art-6-3 · https://japanlaw.org/l/340AC0000000033/art-6-3
- suppl-4191-6/art-1/par-1/item-7/sub-2: 附則第五十七条 → 租税特別措置法 附則第五十七条 (Supplementary Provisions, Article 57), suppl-4191-6/art-57 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-57
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第六十一条から第六十四条まで → 租税特別措置法 附則第六十二条 (Supplementary Provisions, Article 62), suppl-4191-6/art-62 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-62
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第百条 → 租税特別措置法 附則第百条 (Supplementary Provisions, Article 100), suppl-4191-6/art-100 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-100 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-100
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第五項から第八項まで → 租税特別措置法 附則第七十五条第七項 (Supplementary Provisions, Article 75, paragraph (7)), suppl-4191-6/art-75/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-75/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-7
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第八十一条第二項 → 租税特別措置法 附則第八十一条第二項 (Supplementary Provisions, Article 81, paragraph (2)), suppl-4191-6/art-81/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-81/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-81/par-2
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第六十一条から第六十四条まで → 租税特別措置法 附則第六十一条 (Supplementary Provisions, Article 61), suppl-4191-6/art-61 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-61
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第六十一条から第六十四条まで → 租税特別措置法 附則第六十四条 (Supplementary Provisions, Article 64), suppl-4191-6/art-64 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-64
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第百十一条 → 租税特別措置法 附則第百十一条 (Supplementary Provisions, Article 111), suppl-4191-6/art-111 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-111 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-111
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第九十九条第二項 → 租税特別措置法 附則第九十九条第二項 (Supplementary Provisions, Article 99, paragraph (2)), suppl-4191-6/art-99/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-99/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-99/par-2
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第七十五条第一項 → 租税特別措置法 附則第七十五条第一項 (Supplementary Provisions, Article 75, paragraph (1)), suppl-4191-6/art-75/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-1
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第五十九条 → 租税特別措置法 附則第五十九条 (Supplementary Provisions, Article 59), suppl-4191-6/art-59 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-59
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第六十一条から第六十四条まで → 租税特別措置法 附則第六十三条 (Supplementary Provisions, Article 63), suppl-4191-6/art-63 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-63
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第五項から第八項まで → 租税特別措置法 附則第七十五条第八項 (Supplementary Provisions, Article 75, paragraph (8)), suppl-4191-6/art-75/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-75/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-8
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第八十二条 → 租税特別措置法 附則第八十二条 (Supplementary Provisions, Article 82), suppl-4191-6/art-82 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-82
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第八十四条 → 租税特別措置法 附則第八十四条 (Supplementary Provisions, Article 84), suppl-4191-6/art-84 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-84
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第百三十条 → 租税特別措置法 附則第百三十条 (Supplementary Provisions, Article 130), suppl-4191-6/art-130 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-130 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-130
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第百二十九条 → 租税特別措置法 附則第百二十九条 (Supplementary Provisions, Article 129), suppl-4191-6/art-129 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-129 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-129
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第三項 → 租税特別措置法 附則第七十五条第三項 (Supplementary Provisions, Article 75, paragraph (3)), suppl-4191-6/art-75/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-75/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-3
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第百三十三条 → 租税特別措置法 附則第百三十三条 (Supplementary Provisions, Article 133), suppl-4191-6/art-133 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-133 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-133
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第百五条 → 租税特別措置法 附則第百五条 (Supplementary Provisions, Article 105), suppl-4191-6/art-105 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-105
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第百二十三条 → 租税特別措置法 附則第百二十三条 (Supplementary Provisions, Article 123), suppl-4191-6/art-123 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-123 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-123
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第五項から第八項まで → 租税特別措置法 附則第七十五条第五項 (Supplementary Provisions, Article 75, paragraph (5)), suppl-4191-6/art-75/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-75/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-5
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第七十四条第二項 → 租税特別措置法 附則第七十四条第二項 (Supplementary Provisions, Article 74, paragraph (2)), suppl-4191-6/art-74/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-2
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第五項から第八項まで → 租税特別措置法 附則第七十五条第六項 (Supplementary Provisions, Article 75, paragraph (6)), suppl-4191-6/art-75/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-75/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-75/par-6
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第百二十二条第二項 → 租税特別措置法 附則第百二十二条第二項 (Supplementary Provisions, Article 122, paragraph (2)), suppl-4191-6/art-122/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-122/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-122/par-2
- suppl-4191-6/art-1/par-1/item-7/sub-2: 第百二十七条 → 租税特別措置法 附則第百二十七条 (Supplementary Provisions, Article 127), suppl-4191-6/art-127 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-127 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-127
- suppl-4191-6/art-1/par-1/item-8/sub-2: 附則第八十五条 → 租税特別措置法 附則第八十五条 (Supplementary Provisions, Article 85), suppl-4191-6/art-85 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-85
- suppl-4191-6/art-1/par-1/item-10: 附則第七十三条 → 租税特別措置法 附則第七十三条 (Supplementary Provisions, Article 73), suppl-4191-6/art-73 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-73
- suppl-4191-6/art-1/par-1/item-11: 第百十四条第五項 → 租税特別措置法 附則第百十四条第五項 (Supplementary Provisions, Article 114, paragraph (5)), suppl-4191-6/art-114/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-114/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-5
- suppl-4191-6/art-1/par-1/item-11: 第九十条第五項 → 租税特別措置法 附則第九十条第五項 (Supplementary Provisions, Article 90, paragraph (5)), suppl-4191-6/art-90/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-5
- suppl-4191-6/art-1/par-1/item-11: 附則第六十七条第三項 → 租税特別措置法 附則第六十七条第三項 (Supplementary Provisions, Article 67, paragraph (3)), suppl-4191-6/art-67/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67/par-3
- suppl-4191-6/art-1/par-1/item-12: 附則第七十条第四項 → 租税特別措置法 附則第七十条第四項 (Supplementary Provisions, Article 70, paragraph (4)), suppl-4191-6/art-70/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-4
- suppl-4191-6/art-1/par-1/item-12: 第九十三条第四項 → 租税特別措置法 附則第九十三条第四項 (Supplementary Provisions, Article 93, paragraph (4)), suppl-4191-6/art-93/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-4
- suppl-4191-6/art-1/par-1/item-12: 第百十七条第四項 → 租税特別措置法 附則第百十七条第四項 (Supplementary Provisions, Article 117, paragraph (4)), suppl-4191-6/art-117/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-4
- suppl-4191-6/art-1/par-1/item-13: 附則第七十条第七項 → 租税特別措置法 附則第七十条第七項 (Supplementary Provisions, Article 70, paragraph (7)), suppl-4191-6/art-70/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-7
- suppl-4191-6/art-1/par-1/item-13: 第百十七条第十項 → 租税特別措置法 附則第百十七条第十項 (Supplementary Provisions, Article 117, paragraph (10)), suppl-4191-6/art-117/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-10
- suppl-4191-6/art-1/par-1/item-13: 第九十三条第十項 → 租税特別措置法 附則第九十三条第十項 (Supplementary Provisions, Article 93, paragraph (10)), suppl-4191-6/art-93/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-10
- suppl-4191-6/art-1/par-1/item-14: 第百二十条第四項 → 租税特別措置法 附則第百二十条第四項 (Supplementary Provisions, Article 120, paragraph (4)), suppl-4191-6/art-120/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-4
- suppl-4191-6/art-1/par-1/item-14: 第六項 → 租税特別措置法 附則第百二十条第六項 (Supplementary Provisions, Article 120, paragraph (6)), suppl-4191-6/art-120/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-6
- suppl-4191-6/art-1/par-1/item-14: 第九十七条第四項 → 租税特別措置法 附則第九十七条第四項 (Supplementary Provisions, Article 97, paragraph (4)), suppl-4191-6/art-97/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-4
- suppl-4191-6/art-1/par-1/item-14: 第十二項 → 租税特別措置法 附則第七十四条第十二項 (Supplementary Provisions, Article 74, paragraph (12)), suppl-4191-6/art-74/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-12
- suppl-4191-6/art-1/par-1/item-14: 第六項 → 租税特別措置法 附則第七十四条第六項 (Supplementary Provisions, Article 74, paragraph (6)), suppl-4191-6/art-74/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-6
- suppl-4191-6/art-1/par-1/item-14: 第六項 → 租税特別措置法 附則第九十七条第六項 (Supplementary Provisions, Article 97, paragraph (6)), suppl-4191-6/art-97/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-6
- suppl-4191-6/art-1/par-1/item-14: 附則第七十四条第一項 → 租税特別措置法 附則第七十四条第一項 (Supplementary Provisions, Article 74, paragraph (1)), suppl-4191-6/art-74/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-1
- suppl-4191-6/art-1/par-1/item-15: 附則第七十四条第四項 → 租税特別措置法 附則第七十四条第四項 (Supplementary Provisions, Article 74, paragraph (4)), suppl-4191-6/art-74/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-4
- suppl-4191-6/art-1/par-1/item-15: 第八十条 → 租税特別措置法 附則第八十条 (Supplementary Provisions, Article 80), suppl-4191-6/art-80 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-80
- suppl-4191-6/art-1/par-1/item-15: 第百二十条第二項 → 租税特別措置法 附則第百二十条第二項 (Supplementary Provisions, Article 120, paragraph (2)), suppl-4191-6/art-120/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-2
- suppl-4191-6/art-1/par-1/item-15: 第九十七条第二項 → 租税特別措置法 附則第九十七条第二項 (Supplementary Provisions, Article 97, paragraph (2)), suppl-4191-6/art-97/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-97/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-2
- suppl-4191-6/art-1/par-1/item-16: 附則第百三十二条第八項 → 租税特別措置法 附則第百三十二条第八項 (Supplementary Provisions, Article 132, paragraph (8)), suppl-4191-6/art-132/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-132/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-8
- suppl-4191-6/art-1/par-1/item-17: 第七項 → 租税特別措置法 附則第百三十二条第七項 (Supplementary Provisions, Article 132, paragraph (7)), suppl-4191-6/art-132/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-132/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-7
- suppl-4191-6/art-1/par-1/item-17: 附則第百三十二条第六項 → 租税特別措置法 附則第百三十二条第六項 (Supplementary Provisions, Article 132, paragraph (6)), suppl-4191-6/art-132/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-132/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-6
- suppl-4191-6/art-57/par-1: 附則第百三十三条 → 租税特別措置法 附則第百三十三条 (Supplementary Provisions, Article 133), suppl-4191-6/art-133 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-133 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-133
- suppl-4191-6/art-59/par-1: 附則第百三十三条 → 租税特別措置法 附則第百三十三条 (Supplementary Provisions, Article 133), suppl-4191-6/art-133 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-133 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-133
- suppl-4191-6/art-67/par-3: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4191-6/art-1/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-11
- suppl-4191-6/art-70/par-1: 第十五条第一項 → 租税特別措置法 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-3321-26/art-15/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15/par-1
- suppl-4191-6/art-70/par-3: この条 → 租税特別措置法 附則第七十条 (Supplementary Provisions, Article 70), suppl-4191-6/art-70 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70
- suppl-4191-6/art-70/par-4: 附則第一条第十二号 → 租税特別措置法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4191-6/art-1/par-1/item-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-12
- suppl-4191-6/art-70/par-7: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4191-6/art-1/par-1/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-13
- suppl-4191-6/art-70/par-11: 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十条第十四項 → 租税特別措置法 附則第七十条第十四項 (Supplementary Provisions, Article 70, paragraph (14)), suppl-4191-6/art-70/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-14
- suppl-4191-6/art-70/par-12: 前項 → 租税特別措置法 附則第七十条第十一項 (Supplementary Provisions, Article 70, paragraph (11)), suppl-4191-6/art-70/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-11
- suppl-4191-6/art-70/par-14: 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十条第十四項 → 租税特別措置法 附則第七十条第十四項 (Supplementary Provisions, Article 70, paragraph (14)), suppl-4191-6/art-70/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-14
- suppl-4191-6/art-70/par-15: 前項 → 租税特別措置法 附則第七十条第十四項 (Supplementary Provisions, Article 70, paragraph (14)), suppl-4191-6/art-70/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-14
- suppl-4191-6/art-74/par-1: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4191-6/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-14
- suppl-4191-6/art-74/par-4: 附則第一条第十五号 → 租税特別措置法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4191-6/art-1/par-1/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-15
- suppl-4191-6/art-74/par-6: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4191-6/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-14
- suppl-4191-6/art-74/par-9: 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十四条第九項 → 租税特別措置法 附則第七十四条第九項 (Supplementary Provisions, Article 74, paragraph (9)), suppl-4191-6/art-74/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-9
- suppl-4191-6/art-74/par-10: 前項 → 租税特別措置法 附則第七十四条第九項 (Supplementary Provisions, Article 74, paragraph (9)), suppl-4191-6/art-74/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-9
- suppl-4191-6/art-74/par-12: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4191-6/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-14
- suppl-4191-6/art-80/par-1: 附則第一条第十五号 → 租税特別措置法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4191-6/art-1/par-1/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-15
- suppl-4191-6/art-84/par-1: この条 → 租税特別措置法 附則第八十四条 (Supplementary Provisions, Article 84), suppl-4191-6/art-84 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-84
- suppl-4191-6/art-84/par-1: 次項 → 租税特別措置法 附則第八十四条第二項 (Supplementary Provisions, Article 84, paragraph (2)), suppl-4191-6/art-84/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-84/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-84/par-2
- suppl-4191-6/art-84/par-2: 所得税法第十三条第一項 → 所得税法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/income-tax-act/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/art-13/par-1
- suppl-4191-6/art-84/par-2: 同条第二項 → 所得税法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/ja/income-tax-act/art-13/par-2 · https://japanlaw.org/l/340AC0000000033/art-13/par-2
- suppl-4191-6/art-85/par-1: 附則第一条第八号 → 租税特別措置法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4191-6/art-1/par-1/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-8
- suppl-4191-6/art-86/par-1: に定める日前に行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号）第三条第一項 → e-Gov law 414AC0000000151, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- suppl-4191-6/art-86/par-1: 国税通則法第十八条第二項 → 国税通則法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-18/par-2 · https://japanlaw.org/l/337AC0000000066/art-18/par-2
- suppl-4191-6/art-86/par-1: 所得税法第百二十七条第一項 → 所得税法 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/ja/income-tax-act/art-127/par-1 · https://japanlaw.org/l/340AC0000000033/art-127/par-1
- suppl-4191-6/art-86/par-1: 第二項 → 所得税法 第百二十七条第二項 (Article 127, paragraph (2)), art-127/par-2 — https://japanlaw.org/ja/income-tax-act/art-127/par-2 · https://japanlaw.org/l/340AC0000000033/art-127/par-2
- suppl-4191-6/art-86/par-1: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- suppl-4191-6/art-86/par-1: 附則第一条第五号 → 租税特別措置法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4191-6/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-5
- suppl-4191-6/art-86/par-1: 次項 → 租税特別措置法 附則第八十六条第二項 (Supplementary Provisions, Article 86, paragraph (2)), suppl-4191-6/art-86/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-2
- suppl-4191-6/art-86/par-2: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1
- suppl-4191-6/art-86/par-2: 附則第一条第五号 → 租税特別措置法 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4191-6/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-5
- suppl-4191-6/art-86/par-2: 前項 → 租税特別措置法 附則第八十六条第一項 (Supplementary Provisions, Article 86, paragraph (1)), suppl-4191-6/art-86/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-1
- suppl-4191-6/art-86/par-3: 国税通則法第二十三条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-3
- suppl-4191-6/art-86/par-3: 前二項 → 租税特別措置法 附則第八十六条第一項 (Supplementary Provisions, Article 86, paragraph (1)), suppl-4191-6/art-86/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-1
- suppl-4191-6/art-86/par-3: 前項 → 租税特別措置法 附則第八十六条第二項 (Supplementary Provisions, Article 86, paragraph (2)), suppl-4191-6/art-86/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-2
- suppl-4191-6/art-90/par-2: この項 → 租税特別措置法 附則第九十条第二項 (Supplementary Provisions, Article 90, paragraph (2)), suppl-4191-6/art-90/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-2
- suppl-4191-6/art-90/par-3: 前項 → 租税特別措置法 附則第九十条第二項 (Supplementary Provisions, Article 90, paragraph (2)), suppl-4191-6/art-90/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-2
- suppl-4191-6/art-90/par-5: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4191-6/art-1/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-11
- suppl-4191-6/art-93/par-2: この条 → 租税特別措置法 附則第九十三条 (Supplementary Provisions, Article 93), suppl-4191-6/art-93 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93
- suppl-4191-6/art-93/par-4: 附則第一条第十二号 → 租税特別措置法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4191-6/art-1/par-1/item-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-12
- suppl-4191-6/art-93/par-10: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4191-6/art-1/par-1/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-13
- suppl-4191-6/art-93/par-15: 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百十七条第十五項 → 租税特別措置法 附則第百十七条第十五項 (Supplementary Provisions, Article 117, paragraph (15)), suppl-4191-6/art-117/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-15
- suppl-4191-6/art-93/par-15: この項 → 租税特別措置法 附則第九十三条第十五項 (Supplementary Provisions, Article 93, paragraph (15)), suppl-4191-6/art-93/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-15
- suppl-4191-6/art-93/par-21: この項 → 租税特別措置法 附則第九十三条第二十一項 (Supplementary Provisions, Article 93, paragraph (21)), suppl-4191-6/art-93/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-21
- suppl-4191-6/art-93/par-21: 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百十七条第二十一項 → 租税特別措置法 附則第百十七条第二十一項 (Supplementary Provisions, Article 117, paragraph (21)), suppl-4191-6/art-117/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-21
- suppl-4191-6/art-96/par-1: 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十六条 → 租税特別措置法 附則第九十六条 (Supplementary Provisions, Article 96), suppl-4191-6/art-96 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-96
- suppl-4191-6/art-96/par-1: 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百十九条 → 租税特別措置法 附則第百十九条 (Supplementary Provisions, Article 119), suppl-4191-6/art-119 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-119 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-119
- suppl-4191-6/art-97/par-2: 附則第一条第十五号 → 租税特別措置法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4191-6/art-1/par-1/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-15
- suppl-4191-6/art-97/par-4: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4191-6/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-14
- suppl-4191-6/art-97/par-6: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4191-6/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-14
- suppl-4191-6/art-105/par-1: 次項 → 租税特別措置法 附則第百五条第二項 (Supplementary Provisions, Article 105, paragraph (2)), suppl-4191-6/art-105/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-105/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-105/par-2
- suppl-4191-6/art-105/par-1: この条 → 租税特別措置法 附則第百五条 (Supplementary Provisions, Article 105), suppl-4191-6/art-105 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-105 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-105
- suppl-4191-6/art-114/par-2: この項 → 租税特別措置法 附則第百十四条第二項 (Supplementary Provisions, Article 114, paragraph (2)), suppl-4191-6/art-114/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-114/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-2
- suppl-4191-6/art-114/par-3: 前項 → 租税特別措置法 附則第百十四条第二項 (Supplementary Provisions, Article 114, paragraph (2)), suppl-4191-6/art-114/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-114/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-2
- suppl-4191-6/art-114/par-5: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-4191-6/art-1/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-11
- suppl-4191-6/art-117/par-2: この条 → 租税特別措置法 附則第百十七条 (Supplementary Provisions, Article 117), suppl-4191-6/art-117 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117
- suppl-4191-6/art-117/par-4: 附則第一条第十二号 → 租税特別措置法 附則第一条第一項第十二号 (Supplementary Provisions, Article 1, paragraph (1), item (xii)), suppl-4191-6/art-1/par-1/item-12 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-12
- suppl-4191-6/art-117/par-10: 附則第一条第十三号 → 租税特別措置法 附則第一条第一項第十三号 (Supplementary Provisions, Article 1, paragraph (1), item (xiii)), suppl-4191-6/art-1/par-1/item-13 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-13
- suppl-4191-6/art-117/par-15: 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十三条第十五項 → 租税特別措置法 附則第九十三条第十五項 (Supplementary Provisions, Article 93, paragraph (15)), suppl-4191-6/art-93/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-15
- suppl-4191-6/art-117/par-21: 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十三条第二十一項 → 租税特別措置法 附則第九十三条第二十一項 (Supplementary Provisions, Article 93, paragraph (21)), suppl-4191-6/art-93/par-21 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-21
- suppl-4191-6/art-119/par-1: 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第九十六条 → 租税特別措置法 附則第九十六条 (Supplementary Provisions, Article 96), suppl-4191-6/art-96 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-96 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-96
- suppl-4191-6/art-119/par-1: 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百十九条 → 租税特別措置法 附則第百十九条 (Supplementary Provisions, Article 119), suppl-4191-6/art-119 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-119 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-119
- suppl-4191-6/art-120/par-2: 附則第一条第十五号 → 租税特別措置法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-4191-6/art-1/par-1/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-15
- suppl-4191-6/art-120/par-4: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4191-6/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-14
- suppl-4191-6/art-120/par-6: 附則第一条第十四号 → 租税特別措置法 附則第一条第一項第十四号 (Supplementary Provisions, Article 1, paragraph (1), item (xiv)), suppl-4191-6/art-1/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-14
- suppl-4191-6/art-127/par-1: 次項 → 租税特別措置法 附則第百二十七条第二項 (Supplementary Provisions, Article 127, paragraph (2)), suppl-4191-6/art-127/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-127/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-127/par-2
- suppl-4191-6/art-127/par-1: この条 → 租税特別措置法 附則第百二十七条 (Supplementary Provisions, Article 127), suppl-4191-6/art-127 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-127 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-127
- suppl-4191-6/art-127/par-2: 所得税法等の一部を改正する法律（平成十九年法律第六号）附則第百五条第二項 → 租税特別措置法 附則第百五条第二項 (Supplementary Provisions, Article 105, paragraph (2)), suppl-4191-6/art-105/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-105/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-105/par-2
- suppl-4191-6/art-131/par-1: この条 → 租税特別措置法 附則第百三十一条 (Supplementary Provisions, Article 131), suppl-4191-6/art-131 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-131 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131
- suppl-4191-6/art-131/par-2: 次項 → 租税特別措置法 附則第百三十一条第三項 (Supplementary Provisions, Article 131, paragraph (3)), suppl-4191-6/art-131/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-131/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-131/par-3
- suppl-4191-6/art-131/par-4: 附則第一条第八号 → 租税特別措置法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4191-6/art-1/par-1/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-8
- suppl-4191-6/art-132/par-5: 第七項 → 租税特別措置法 附則第百三十二条第七項 (Supplementary Provisions, Article 132, paragraph (7)), suppl-4191-6/art-132/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-132/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-7
- suppl-4191-6/art-132/par-6: 同法第二十一条第一項第二号 → e-Gov law 419AC0000000074, 第二十一条第一項第二号 (Article 21, paragraph (1), item (ii)), art-21/par-1/item-2 — not held in this collection
- suppl-4191-6/art-132/par-6: 第四項第一号 → e-Gov law 419AC0000000074, 第二十一条第四項第一号 (Article 21, paragraph (4), item (i)), art-21/par-4/item-1 — not held in this collection
- suppl-4191-6/art-132/par-6: 同法第六条第一項第二号から第十号まで → e-Gov law 419AC0000000074, 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — not held in this collection
- suppl-4191-6/art-132/par-6: 同法第六条第一項第十二号 → e-Gov law 419AC0000000074, 第六条第一項第十二号 (Article 6, paragraph (1), item (xii)), art-6/par-1/item-12 — not held in this collection
- suppl-4191-6/art-132/par-7: 前項 → 租税特別措置法 附則第百三十二条第六項 (Supplementary Provisions, Article 132, paragraph (6)), suppl-4191-6/art-132/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-132/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-132/par-6
- suppl-4191-6/art-132/par-8: 附則第一条第十六号 → 租税特別措置法 附則第一条第一項第十六号 (Supplementary Provisions, Article 1, paragraph (1), item (xvi)), suppl-4191-6/art-1/par-1/item-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-16
- suppl-4191-6/art-133/par-3: 消費税法第十五条第一項 → e-Gov law 363AC0000000108, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- suppl-4191-6/art-157/par-1: この条 → 租税特別措置法 附則第百五十七条 (Supplementary Provisions, Article 157), suppl-4191-6/art-157 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-157 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-157
- suppl-4191-6/art-157/par-1: 附則第一条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-4191-6/art-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1
## Cited by
70 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 附則第一条第一項第一号ホ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-1/sub-2
- 租税特別措置法 附則第一条第一項第四号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-4/sub-2
- 租税特別措置法 附則第一条第一項第五号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-5/sub-2
- 租税特別措置法 附則第一条第一項第六号ニ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-6/sub-2
- 租税特別措置法 附則第一条第一項第七号ル（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-7/sub-2
- 租税特別措置法 附則第一条第一項第八号ヘ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-8/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-8/sub-2
- 租税特別措置法 附則第一条第一項第十号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-10
- 租税特別措置法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-11
- 租税特別措置法 附則第一条第一項第十二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-12
- 租税特別措置法 附則第一条第一項第十三号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-13
- 租税特別措置法 附則第一条第一項第十四号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-14
- 租税特別措置法 附則第一条第一項第十五号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-15
- 租税特別措置法 附則第一条第一項第十六号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-16
- 租税特別措置法 附則第一条第一項第十七号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-1/par-1/item-17
- 租税特別措置法 附則第五十七条第一項（法人課税信託の受託者等に関する租税特別措置法の適用に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-57/par-1
- 租税特別措置法 附則第五十九条第一項（内国法人等に対して支払う利子所得等に係る支払調書の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-59/par-1
- 租税特別措置法 附則第六十七条第三項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-67/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-67/par-3
- 租税特別措置法 附則第七十条第三項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-3
- 租税特別措置法 附則第七十条第四項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-4
- 租税特別措置法 附則第七十条第七項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-7
- 租税特別措置法 附則第七十条第十一項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-11
- 租税特別措置法 附則第七十条第十二項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-12
- 租税特別措置法 附則第七十条第十四項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-14
- 租税特別措置法 附則第七十条第十五項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-70/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-70/par-15
- 租税特別措置法 附則第七十四条第一項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-1
- 租税特別措置法 附則第七十四条第四項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-4
- 租税特別措置法 附則第七十四条第六項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-6
- 租税特別措置法 附則第七十四条第九項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-9
- 租税特別措置法 附則第七十四条第十項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-10
- 租税特別措置法 附則第七十四条第十二項（個人の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-74/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-74/par-12
- 租税特別措置法 附則第八十条第一項（国等に対して重要文化財等を譲渡した場合の譲渡所得の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-80/par-1
- 租税特別措置法 附則第八十四条第一項（特定組合員等の不動産所得に係る損益通算等の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-84/par-1
- 租税特別措置法 附則第八十五条第一項（償還差益等に係る分離課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-85/par-1
- 租税特別措置法 附則第八十六条第一項（施行日前に電子情報処理組織を使用して確定申告書の提出を行い出国をした者に係る特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-1
- 租税特別措置法 附則第八十六条第二項（施行日前に電子情報処理組織を使用して確定申告書の提出を行い出国をした者に係る特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-2
- 租税特別措置法 附則第八十六条第三項（施行日前に電子情報処理組織を使用して確定申告書の提出を行い出国をした者に係る特例） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-86/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-86/par-3
- 租税特別措置法 附則第九十条第二項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-2
- 租税特別措置法 附則第九十条第三項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-90/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-3
- 租税特別措置法 附則第九十条第五項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-90/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-90/par-5
- 租税特別措置法 附則第九十三条第二項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-2
- 租税特別措置法 附則第九十三条第四項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-4
- 租税特別措置法 附則第九十三条第十項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-10
- 租税特別措置法 附則第九十三条第十五項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-15
- 租税特別措置法 附則第九十三条第二十一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-93/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-93/par-21
- 租税特別措置法 附則第九十六条第一項（農業生産法人の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-96/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-96/par-1
- 租税特別措置法 附則第九十七条第二項（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-4191-6/art-97/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-2
- 租税特別措置法 附則第九十七条第四項（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-4191-6/art-97/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-4
- 租税特別措置法 附則第九十七条第六項（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-4191-6/art-97/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-97/par-6
- 租税特別措置法 附則第百五条第一項（組合事業等による損失がある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-4191-6/art-105/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-105/par-1
- 租税特別措置法 附則第百十四条第二項（連結法人が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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-114/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-2
- 租税特別措置法 附則第百十四条第三項（連結法人が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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-114/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-3
- 租税特別措置法 附則第百十四条第五項（連結法人が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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-114/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-114/par-5
- 租税特別措置法 附則第百十七条第二項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-2
- 租税特別措置法 附則第百十七条第四項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-4
- 租税特別措置法 附則第百十七条第十項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-10
- 租税特別措置法 附則第百十七条第十五項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-15
- 租税特別措置法 附則第百十七条第二十一項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-117/par-21 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-117/par-21
- 租税特別措置法 附則第百十九条第一項（連結法人である農業生産法人の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6/art-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-119/par-1
- 租税特別措置法 附則第百二十条第二項（連結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-4191-6/art-120/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-2
- 租税特別措置法 附則第百二十条第四項（連結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-4191-6/art-120/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4191-6/art-120/par-4
- …and 10 more at https://japanlaw.org/ja/special-taxation-measures-act/suppl-4191-6
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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-20261007T211206-469, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-470, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-471, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-472, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-473, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-474, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-475, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-476, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-477, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-478, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-479, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-480, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-011, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes2-20261008T160000, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07