# 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-4201-23`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4201-23
- 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 平成二〇年四月三〇日法律第二三号
suppl-4201-23 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4201-23/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1
**第一項** この法律は、平成二十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-4201-23/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1
This Act comes into effect on April 1, 2008; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
machine translation, not official
**一** 第八条中租税特別措置法第六十六条の十（見出しを含む。）の改正規定及び同法第六十八条の九十四（見出しを含む。）の改正規定並びに附則第六十二条及び第八十二条の規定 平成二十年七月一日
suppl-4201-23/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-1
the provisions in Article 8 amending Article 66-10 of the Act on Special Measures Concerning Taxation (including its heading) and amending Article 68-94 of that Act (including its heading), and the provisions of Articles 62 and 82 of the Supplementary Provisions: July 1, 2008
machine translation, not official
**二** 第八条中租税特別措置法第四十一条の七の見出しの改正規定、同条第二項の改正規定（「附則第四条第二項」を「附則第四条第三項」に改める部分に限る。）及び同法第四十一条の十二第九項の改正規定並びに附則第五十二条第三項の規定 平成二十年十月一日
suppl-4201-23/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-2
the provisions in Article 8 amending the heading of Article 41-7 of the Act on Special Measures Concerning Taxation, amending paragraph (2) of that Article (limited to the part replacing "Article 4, paragraph (2) of the Supplementary Provisions" with "Article 4, paragraph (3) of the Supplementary Provisions") and amending Article 41-12, paragraph (9) of that Act, and the provisions of Article 52, paragraph (3) of the Supplementary Provisions: October 1, 2008
machine translation, not official
**三** 次に掲げる規定 平成二十一年一月一日
suppl-4201-23/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-3
the following provisions: January 1, 2009
machine translation, not official
**イ及びロ** 略
suppl-4201-23/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**ハ** 第八条中租税特別措置法第四条の二第九項の改正規定、同法第四条の四の改正規定、同法第八条の四の改正規定、同法第八条の五第一項の改正規定、同条第二項の改正規定、同法第九条第二項の改正規定、同法第九条の三第一項の改正規定（同項第一号に係る部分に限る。）、同条第二項を削る改正規定、同法第九条の四第二項の改正規定、同法第十条の改正規定、同法第十条の四（見出しを含む。）の改正規定（同条第一項第六号を削り、同項第七号を同項第六号とし、同項に一号を加える部分を除く。）、同法第十条の七を削る改正規定、同法第十三条第二項の改正規定、同法第十三条の二の改正規定、同条を第十三条の三とし、第十三条の次に一条を加える改正規定、同法第十四条の二第三項及び第十五条第二項の改正規定、同法第十九条第一号の改正規定、同法第二十四条の三第四項の改正規定、同法第二十五条の改正規定、同法第二十六条第二項第六号の改正規定（「（平成十七年法律第百二十三号）」を削る部分に限る。）、同法第二十八条の三第十一項の改正規定、同法第三十三条の六第二項の改正規定、同法第三十七条の三第二項の改正規定、同法第三十七条の九の二第五項の改正規定、同法第三十七条の十の改正規定、同法第三十七条の十の二第一項の改正規定、同条第二項の改正規定（「特定管理口座）」を「特定管理口座。以下この項において同じ。）の振替口座簿に記載若しくは記録がされ、又は特定管理口座」に改める部分に限る。）、同法第三十七条の十一の改正規定、同法第三十七条の十一の二第一項の改正規定、同法第三十七条の十一の三第一項の改正規定（「第三十七条の十一の五」を「第三十七条の十一の六」に改める部分を除く。）、同条第二項の改正規定、同条第三項第一号の改正規定（「この条及び次条」を「この条、次条及び第三十七条の十一の六」に改め、「これらの契約」の下に「及び第三十七条の十一の六第四項第一号に規定する上場株式配当等受領委任契約」を加える部分を除く。）、同法第三十七条の十一の四の改正規定（同条第一項に係る部分を除く。）、同法第三十七条の十一の五第一項の改正規定、同法第三十七条の十二の二（見出しを含む。）の改正規定、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の改正規定、同法第三十七条の十四の二第六項の改正規定（同項第四号を削る部分を除く。）、同法第三十七条の十四の三第四項の改正規定（同項第三号を削る部分を除く。）、同法第四十一条の十四の改正規定、同法第四十一条の十五の二を第四十一条の十五の三とし、第四十一条の十五の次に一条を加える改正規定並びに同法第四十二条の三の改正規定並びに附則第三十条、第三十二条、第三十三条（第四項第二号及び第三号に係る部分を除く。）、第三十六条、第三十八条、第四十二条、第四十三条、第四十四条第一項、第四十五条、第四十七条及び第五十四条の規定、附則第九十三条中租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）第三条の二の改正規定（同条第十四項及び第二十項に係る部分に限る。）並びに附則第九十四条の規定
suppl-4201-23/art-1/par-1/item-3/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-3/sub-2
the provisions in Article 8 amending Article 4-2, paragraph (9) of the Act on Special Measures Concerning Taxation, amending Article 4-4 of that Act, amending Article 8-4 of that Act, amending Article 8-5, paragraph (1) of that Act, amending paragraph (2) of that Article, amending Article 9, paragraph (2) of that Act, amending Article 9-3, paragraph (1) of that Act (limited to the part pertaining to item (i) of that paragraph), deleting paragraph (2) of that Article, amending Article 9-4, paragraph (2) of that Act, amending Article 10 of that Act, amending Article 10-4 of that Act (including its heading) (excluding the part deleting paragraph (1), item (vi) of that Article, renumbering item (vii) of that paragraph as item (vi) of that paragraph and adding one item to that paragraph), deleting Article 10-7 of that Act, amending Article 13, paragraph (2) of that Act, amending Article 13-2 of that Act, renumbering that Article as Article 13-3 and adding one Article after Article 13, amending Article 14-2, paragraph (3) and Article 15, paragraph (2) of that Act, amending Article 19, item (i) of that Act, amending Article 24-3, paragraph (4) of that Act, amending Article 25 of that Act, amending Article 26, paragraph (2), item (vi) of that Act (limited to the part deleting "(Act No. 123 of 2005)"), amending Article 28-3, paragraph (11) of that Act, amending Article 33-6, paragraph (2) of that Act, amending Article 37-3, paragraph (2) of that Act, amending Article 37-9-2, paragraph (5) of that Act, amending Article 37-10 of that Act, amending Article 37-10-2, paragraph (1) of that Act, amending paragraph (2) of that Article (limited to the part replacing "specified management account)" with "specified management account; the same applies hereinafter in this paragraph) are entered or recorded in the transfer account book, or in a specified management account"), amending Article 37-11 of that Act, amending Article 37-11-2, paragraph (1) of that Act, amending Article 37-11-3, paragraph (1) of that Act (excluding the part replacing "Article 37-11-5" with "Article 37-11-6"), amending paragraph (2) of that Article, amending paragraph (3), item (i) of that Article (excluding the part replacing "this Article and the following Article" with "this Article, the following Article and Article 37-11-6" and adding "and an entrustment contract for receipt of listed share dividends, etc. prescribed in Article 37-11-6, paragraph (4), item (i)" after "these contracts"), amending Article 37-11-4 of that Act (excluding the part pertaining to paragraph (1) of that Article), amending Article 37-11-5, paragraph (1) of that Act, amending Article 37-12-2 of that Act (including its heading), amending Article 37-13, paragraph (1), item (iii) of that Act, amending Article 37-13-2 of that Act, amending Article 37-14-2, paragraph (6) of that Act (excluding the part deleting item (iv) of that paragraph), amending Article 37-14-3, paragraph (4) of that Act (excluding the part deleting item (iii) of that paragraph), amending Article 41-14 of that Act, renumbering Article 41-15-2 of that Act as Article 41-15-3 and adding one Article after Article 41-15, and amending Article 42-3 of that Act, the provisions of Article 30, Article 32, Article 33 (excluding the part pertaining to paragraph (4), items (ii) and (iii)), Article 36, Article 38, Article 42, Article 43, Article 44, paragraph (1), Article 45, Article 47 and Article 54 of the Supplementary Provisions, the provisions in Article 93 of the Supplementary Provisions amending Article 3-2 of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969) (limited to the part pertaining to paragraphs (14) and (20) of that Article), and the provisions of Article 94 of the Supplementary Provisions
machine translation, not official
**三の二** 附則第三十三条（第四項第二号及び第三号に係る部分に限る。）の規定 平成二十一年四月一日
suppl-4201-23/art-1/par-1/item-3-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-3-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-3-2
the provisions of Article 33 of the Supplementary Provisions (limited to the part pertaining to paragraph (4), items (ii) and (iii)): April 1, 2009
machine translation, not official
**四** 第八条中租税特別措置法第九条の三第一項の改正規定（同項第一号に係る部分を除く。）、同条の次に一条を加える改正規定、同法第三十七条の十の二第二項の改正規定（「第三十七条の十一の五」を「第三十七条の十一の六」に改める部分に限る。）、同法第三十七条の十一の三第一項の改正規定（「第三十七条の十一の五」を「第三十七条の十一の六」に改める部分に限る。）、同条第三項第一号の改正規定（「この条及び次条」を「この条、次条及び第三十七条の十一の六」に改め、「これらの契約」の下に「及び第三十七条の十一の六第四項第一号に規定する上場株式配当等受領委任契約」を加える部分に限る。）、同条第七項の改正規定、同条第十一項の改正規定、同法第三十七条の十一の四第一項の改正規定及び同法第三十七条の十一の五の次に一条を加える改正規定並びに附則第四十四条第二項及び第三項並びに第四十六条の規定並びに附則第九十三条中租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第三条の二の改正規定（同条第十四項及び第二十項に係る部分を除く。） 平成二十二年一月一日
suppl-4201-23/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-4
the provisions in Article 8 amending Article 9-3, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part pertaining to item (i) of that paragraph), adding one Article after that Article, amending Article 37-10-2, paragraph (2) of that Act (limited to the part replacing "Article 37-11-5" with "Article 37-11-6"), amending Article 37-11-3, paragraph (1) of that Act (limited to the part replacing "Article 37-11-5" with "Article 37-11-6"), amending paragraph (3), item (i) of that Article (limited to the part replacing "this Article and the following Article" with "this Article, the following Article and Article 37-11-6" and adding "and an entrustment contract for receipt of listed share dividends, etc. prescribed in Article 37-11-6, paragraph (4), item (i)" after "these contracts"), amending paragraph (7) of that Article, amending paragraph (11) of that Article, amending Article 37-11-4, paragraph (1) of that Act and adding one Article after Article 37-11-5 of that Act, the provisions of Article 44, paragraphs (2) and (3) and Article 46 of the Supplementary Provisions, and the provisions in Article 93 of the Supplementary Provisions amending Article 3-2 of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (excluding the part pertaining to paragraphs (14) and (20) of that Article): January 1, 2010
machine translation, not official
**五** 次に掲げる規定 一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）の施行の日（平成二十年十二月一日）
suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5
the following provisions: the date on which the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) comes into effect (December 1, 2008)
machine translation, not official
**イからヘまで** 略
suppl-4201-23/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5/sub-1
Omitted
machine translation, not official
**ト** 第八条中租税特別措置法第三条の三第六項の改正規定、同法第五条の二の改正規定、同法第八条の三第二項の改正規定、同法第九条の二第一項の改正規定、同法第二十八条第一項第五号の改正規定、同法第三十四条の二第二項第七号の改正規定、同項第二十五号の改正規定、同法第三十七条の九の二第一項第二号の改正規定、同法第四十条の改正規定、同法第四十一条の四の二第二項第一号の改正規定、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六項の改正規定、同法第四十一条の十八の二の改正規定、同法第六十二条第一項の改正規定（「及び第百四十三条第一項から第三項まで」を「並びに第百四十三条第一項及び第二項」に改める部分に限る。）、同条第四項の改正規定、同法第六十二条の三第一項の改正規定（「及び第百四十三条第一項から第三項まで」を「並びに第百四十三条第一項及び第二項」に改める部分に限る。）、同条第八項の改正規定（「及び第百四十三条第一項から第三項まで」を「並びに第百四十三条第一項及び第二項」に改める部分に限る。）、同法第六十三条第一項の改正規定（「及び第百四十三条第一項から第三項まで」を「並びに第百四十三条第一項及び第二項」に改める部分に限る。）、同法第六十五条の四第一項第七号の改正規定、同項第二十五号の改正規定、同法第六十五条の十三第一項第二号の改正規定、同法第六十六条の十一第一項第六号の改正規定、同法第六十六条の十二（見出しを含む。）の改正規定、同法第六十八条の六（見出しを含む。）の改正規定、同法第六十八条の八十四第一項第二号の改正規定、同法第六十八条の九十六の二（見出しを含む。）の改正規定、同法第七十条の改正規定、同法第七十一条の六第一項の改正規定及び同法第九十一条の二の改正規定並びに附則第四十条、第四十一条、第五十条、第五十二条第二項、第五十五条、第六十一条、第六十三条、第六十五条、第八十一条、第八十三条、第八十四条、第八十八条及び第九十二条の規定
suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5/sub-2
the provisions in Article 8 amending Article 3-3, paragraph (6) of the Act on Special Measures Concerning Taxation, amending Article 5-2 of that Act, amending Article 8-3, paragraph (2) of that Act, amending Article 9-2, paragraph (1) of that Act, amending Article 28, paragraph (1), item (v) of that Act, amending Article 34-2, paragraph (2), item (vii) of that Act, amending item (xxv) of that paragraph, amending Article 37-9-2, paragraph (1), item (ii) of that Act, amending Article 40 of that Act, amending Article 41-4-2, paragraph (2), item (i) of that Act, amending Article 41-9, paragraph (2) of that Act, amending Article 41-12, paragraph (6) of that Act, amending Article 41-18-2 of that Act, amending Article 62, paragraph (1) of that Act (limited to the part replacing "and Article 143, paragraphs (1) through (3)" with "and Article 143, paragraphs (1) and (2)"), amending paragraph (4) of that Article, amending Article 62-3, paragraph (1) of that Act (limited to the part replacing "and Article 143, paragraphs (1) through (3)" with "and Article 143, paragraphs (1) and (2)"), amending paragraph (8) of that Article (limited to the part replacing "and Article 143, paragraphs (1) through (3)" with "and Article 143, paragraphs (1) and (2)"), amending Article 63, paragraph (1) of that Act (limited to the part replacing "and Article 143, paragraphs (1) through (3)" with "and Article 143, paragraphs (1) and (2)"), amending Article 65-4, paragraph (1), item (vii) of that Act, amending item (xxv) of that paragraph, amending Article 65-13, paragraph (1), item (ii) of that Act, amending Article 66-11, paragraph (1), item (vi) of that Act, amending Article 66-12 of that Act (including its heading), amending Article 68-6 of that Act (including its heading), amending Article 68-84, paragraph (1), item (ii) of that Act, amending Article 68-96-2 of that Act (including its heading), amending Article 70 of that Act, amending Article 71-6, paragraph (1) of that Act and amending Article 91-2 of that Act, and the provisions of Article 40, Article 41, Article 50, Article 52, paragraph (2), Article 55, Article 61, Article 63, Article 65, Article 81, Article 83, Article 84, Article 88 and Article 92 of the Supplementary Provisions
machine translation, not official
**六** 略
suppl-4201-23/art-1/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-6
Omitted
machine translation, not official
**七** 第八条中租税特別措置法第十条の四第一項第六号を削り、同項第七号を同項第六号とし、同項に一号を加える改正規定、同法第四十二条の七第一項第六号を削り、同項第七号を同項第六号とし、同項に一号を加える改正規定及び同法第六十八条の十二第一項第六号を削り、同項第七号を同項第六号とし、同項に一号を加える改正規定並びに附則第三十五条、第五十八条、第七十七条第一項及び第二項並びに第百九条の規定 中小企業者と農林漁業者との連携による事業活動の促進に関する法律（平成二十年法律第三十八号）の施行の日
suppl-4201-23/art-1/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-7
the provisions in Article 8 deleting Article 10-4, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation, renumbering item (vii) of that paragraph as item (vi) of that paragraph and adding one item to that paragraph, deleting Article 42-7, paragraph (1), item (vi) of that Act, renumbering item (vii) of that paragraph as item (vi) of that paragraph and adding one item to that paragraph, and deleting Article 68-12, paragraph (1), item (vi) of that Act, renumbering item (vii) of that paragraph as item (vi) of that paragraph and adding one item to that paragraph, and the provisions of Article 35, Article 58, Article 77, paragraphs (1) and (2) and Article 109 of the Supplementary Provisions: the date on which the Act on Promotion of Business Activities by Collaboration Between Small and Medium Sized Enterprise Operators and Operators of Agriculture, Forestry and Fishery (Act No. 38 of 2008) comes into effect
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**八** 第八条中租税特別措置法第十一条の五第一項の改正規定、同法第四十四条の二第一項の改正規定及び同法第六十八条の二十第一項の改正規定並びに附則第三十七条第三項、第六十条第二項及び第八十条第二項の規定 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の一部を改正する法律（平成二十年法律第三十七号）の施行の日
suppl-4201-23/art-1/par-1/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-8
the provisions in Article 8 amending Article 11-5, paragraph (1) of the Act on Special Measures Concerning Taxation, amending Article 44-2, paragraph (1) of that Act and amending Article 68-20, paragraph (1) of that Act, and the provisions of Article 37, paragraph (3), Article 60, paragraph (2) and Article 80, paragraph (2) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on the Formation and Vitalization of Industrial Clusters in Regions through the Promotion of Business Location, etc. (Act No. 37 of 2008) comes into effect
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**九** 第八条中租税特別措置法第八十八条の六の次に一条を加える改正規定及び同法第八十九条の二第二項の改正規定並びに附則第九十一条の規定 揮発油等の品質の確保等に関する法律の一部を改正する法律（平成二十年法律第四十八号）の施行の日
suppl-4201-23/art-1/par-1/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-9
the provisions in Article 8 adding one Article after Article 88-6 of the Act on Special Measures Concerning Taxation and amending Article 89-2, paragraph (2) of that Act, and the provisions of Article 91 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on the Quality Control of Gasoline and Other Fuels (Act No. 48 of 2008) comes into effect
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### 第二十九条（租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4201-23/art-29 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-29
**第一項** 第八条の規定による改正後の租税特別措置法（以下附則第九十四条までにおいて「新租税特別措置法」という。）第二章の規定は、別段の定めがあるものを除くほか、平成二十年分以後の所得税について適用し、平成十九年分以前の所得税については、なお従前の例による。
suppl-4201-23/art-29/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-29/par-1
The provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" up to Article 94 of the Supplementary Provisions) apply to income tax for 2008 and subsequent years, except as otherwise provided, and the provisions then in force continue to govern income tax for 2007 and prior years.
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### 第三十条（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Gains, etc. from Life Insurance, etc. under Workers' Asset-Building Savings Contracts
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suppl-4201-23/art-30 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-30
**第一項** 新租税特別措置法第四条の四第三項の規定は、平成二十一年一月一日以後の同項に規定する証券投資信託の終了又は一部の解約について適用する。
suppl-4201-23/art-30/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-30/par-1
The provisions of Article 4-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a securities investment trust prescribed in that paragraph on or after January 1, 2009.
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### 第三十一条（民間国外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 Foreign Private Bonds, etc.
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suppl-4201-23/art-31 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-31
**第一項** 新租税特別措置法第六条第一項の規定は、施行日以後に発行される同項に規定する一般民間国外債につき支払を受けるべき利子について適用し、施行日前に発行された第八条の規定による改正前の租税特別措置法（以下附則第九十二条までにおいて「旧租税特別措置法」という。）第六条第一項に規定する一般民間国外債につき支払を受けるべき利子については、なお従前の例による。
suppl-4201-23/art-31/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-31/par-1
The provisions of Article 6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to interest to be received on general foreign private bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern interest to be received on general foreign private bonds prescribed in Article 6, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" up to Article 92 of the Supplementary Provisions) that were issued before the Effective Date.
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**第二項** 新租税特別措置法第六条第二項の規定は、施行日以後に発行する同項に規定する一般民間国外債につき支払をする利子について適用し、施行日前に発行した旧租税特別措置法第六条第二項に規定する一般民間国外債につき支払をした利子については、なお従前の例による。
suppl-4201-23/art-31/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-31/par-2
The provisions of Article 6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to interest paid on general foreign private bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern interest paid on general foreign private bonds prescribed in Article 6, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date.
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**第三項** 新租税特別措置法第六条第四項及び第十項の規定は、施行日以後に発行される同条第四項に規定する一般民間国外債又は同条第十項に規定する指定民間国外債につき支払を受ける利子について適用し、施行日前に発行された旧租税特別措置法第六条第四項に規定する一般民間国外債又は同条第十項に規定する指定民間国外債につき支払を受けた利子については、なお従前の例による。
suppl-4201-23/art-31/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-31/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-31/par-3
The provisions of Article 6, paragraphs (4) and (10) of the New Act on Special Measures Concerning Taxation apply to interest received on general foreign private bonds prescribed in paragraph (4) of that Article or designated foreign private bonds prescribed in paragraph (10) of that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern interest received on general foreign private bonds prescribed in Article 6, paragraph (4) of the Former Act on Special Measures Concerning Taxation or designated foreign private bonds prescribed in paragraph (10) of that Article that were issued before the Effective Date.
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### 第三十二条（上場株式等に係る配当所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Dividend Income from Listed Shares, etc.
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suppl-4201-23/art-32 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32
**第一項** 居住者又は国内に恒久的施設を有する非居住者が、平成二十一年一月一日から平成二十五年十二月三十一日までの間に支払を受けるべき新租税特別措置法第八条の四第一項に規定する上場株式等の配当等を有する場合には、当該上場株式等の配当等に係る配当所得については、同項前段の規定により上場株式等に係る課税配当所得の金額（同項前段に規定する上場株式等に係る課税配当所得の金額をいう。以下この項において同じ。）に対し課する所得税の額は、同条第一項前段の規定にかかわらず、当該上場株式等に係る課税配当所得の金額の百分の七に相当する額とする。
suppl-4201-23/art-32/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-1
If a resident or a nonresident having a permanent establishment in Japan has dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the New Act on Special Measures Concerning Taxation that are to be received during the period from January 1, 2009 to December 31, 2013, with regard to the dividend income from those dividends and similar income on listed shares, etc., the amount of income tax imposed on the amount of taxable dividend income on listed shares, etc. (meaning the amount of taxable dividend income on listed shares, etc. prescribed in the first sentence of that paragraph; the same applies hereinafter in this paragraph) pursuant to the provisions of the first sentence of that paragraph is, notwithstanding the provisions of the first sentence of paragraph (1) of that Article, the amount equivalent to 7 percent of that amount of taxable dividend income on listed shares, etc.
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**第二項** 前項の規定の適用がある場合には、次に定めるところによる。
suppl-4201-23/art-32/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-2
If the provisions of the preceding paragraph apply, the following provisions apply:
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**一** 新租税特別措置法第八条の四第三項の規定の適用については、同項第一号中「特例）」とあるのは、「特例）（所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第三十二条第一項（上場株式等に係る配当所得の課税の特例に関する経過措置）の規定により適用される場合を含む。以下同じ。）」とする。
suppl-4201-23/art-32/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-2/item-1
with regard to the application of the provisions of Article 8-4, paragraph (3) of the New Act on Special Measures Concerning Taxation, the phrase "Special Provisions)" in item (i) of that paragraph is deemed to be replaced with "Special Provisions) (including the cases where it is applied pursuant to the provisions of Article 32, paragraph (1) (Transitional Measures Concerning Special Provisions on Taxation on Dividend Income from Listed Shares, etc.) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008); the same applies hereinafter)";
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**二** 新租税特別措置法第八条の五第一項の規定の適用については、同項中「又は前条第一項」とあるのは「又は前条第一項（所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第三十二条第一項の規定により適用される場合を含む。）」と、「同法第百二十条から」とあるのは「所得税法第百二十条から」とする。
suppl-4201-23/art-32/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-2/item-2
with regard to the application of the provisions of Article 8-5, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "or paragraph (1) of the preceding Article" in that paragraph is deemed to be replaced with "or paragraph (1) of the preceding Article (including the cases where it is applied pursuant to the provisions of Article 32, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008))", and the phrase "from Article 120 of that Act" with "from Article 120 of the Income Tax Act".
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**第三項** 新租税特別措置法第三十七条の十二の二第一項又は第六項の規定の適用がある場合における第一項の規定の適用については、同項中「同項前段に」とあるのは、「新租税特別措置法第三十七条の十二の二第五項又は第十項の規定により読み替えられた新租税特別措置法第八条の四第一項前段に」とする。
suppl-4201-23/art-32/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-3
With regard to the application of the provisions of paragraph (1) in the case where the provisions of Article 37-12-2, paragraph (1) or (6) of the New Act on Special Measures Concerning Taxation apply, the phrase "prescribed in the first sentence of that paragraph" in that paragraph is deemed to be replaced with "prescribed in the first sentence of Article 8-4, paragraph (1) of the New Act on Special Measures Concerning Taxation as replaced pursuant to the provisions of Article 37-12-2, paragraph (5) or (10) of the New Act on Special Measures Concerning Taxation".
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**第四項** 新租税特別措置法第八条の四第四項の規定は、平成二十一年一月一日以後に支払うべき同項に規定する上場株式配当等について適用する。
suppl-4201-23/art-32/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-4
The provisions of Article 8-4, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to listed share dividends, etc. prescribed in that paragraph that are to be paid on or after January 1, 2009.
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**第五項** 新租税特別措置法第八条の四第五項から第七項までの規定は、平成二十一年一月一日以後に支払うべき同条第四項に規定する上場株式配当等又は所得税法第二百二十五条第二項第一号に規定するオープン型の証券投資信託の収益の分配に係る同法第二十四条第一項に規定する配当等について適用する。
suppl-4201-23/art-32/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-5
The provisions of Article 8-4, paragraphs (5) through (7) of the New Act on Special Measures Concerning Taxation apply to listed share dividends, etc. prescribed in paragraph (4) of that Article, or dividends, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act pertaining to distributions of proceeds from an open-ended securities investment trust prescribed in Article 225, paragraph (2), item (i) of that Act, that are to be paid on or after January 1, 2009.
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### 第三十三条（上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends and Similar Income on Listed Shares, etc.
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suppl-4201-23/art-33 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-33
**第一項** 平成二十一年一月一日前に個人又は内国法人若しくは外国法人が支払を受けるべき旧租税特別措置法第九条の三第二項に規定する配当等については、なお従前の例による。
suppl-4201-23/art-33/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-33/par-1
The provisions then in force continue to govern dividends, etc. prescribed in Article 9-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual, a domestic corporation or a foreign corporation is to receive before January 1, 2009.
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**第二項** 新租税特別措置法第九条の三の場合において、同条各号に掲げる配当等が平成二十一年四月一日から平成二十五年十二月三十一日までの間に支払を受けるべきものであるときは、当該配当等に係る同条の規定の適用については、同条中「百分の十五」とあるのは、「百分の七」とする。
suppl-4201-23/art-33/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-33/par-2
In the case referred to in Article 9-3 of the New Act on Special Measures Concerning Taxation, if the dividends, etc. listed in the items of that Article are to be received during the period from April 1, 2009 to December 31, 2013, with regard to the application of the provisions of that Article to those dividends, etc., the phrase "15 percent" in that Article is deemed to be replaced with "7 percent".
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**第三項** 前項の規定は、新租税特別措置法第四条の二第九項又は第四条の三第十項の規定により支払があったものとみなされる収益の分配に係る所得税法第二十四条第一項に規定する配当等については、適用しない。
suppl-4201-23/art-33/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-33/par-3
The provisions of the preceding paragraph do not apply to dividends, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act pertaining to distributions of proceeds deemed to have been paid pursuant to the provisions of Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of the New Act on Special Measures Concerning Taxation.
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### 第三十四条（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 the Special Income Tax Credit Where Equipment for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
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suppl-4201-23/art-34 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-34
**第一項** 新租税特別措置法第十条の二（第一項第四号に係る部分に限る。）の規定は、個人が施行日以後に取得又は製作若しくは建設をする同項に規定するエネルギー需給構造改革推進設備について適用する。
suppl-4201-23/art-34/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-34/par-1
The provisions of Article 10-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iv)) apply to equipment for promoting reform of the energy supply and demand structure prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the Effective Date.
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### 第三十五条（事業基盤強化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 the Special Income Tax Credit Where Business Base Strengthening Equipment Is Acquired
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suppl-4201-23/art-35 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-35
**第一項** 個人が附則第一条第七号に定める日前に取得又は製作をした旧租税特別措置法第十条の四第一項第六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-4201-23/art-35/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-35/par-1
The provisions then in force continue to govern machinery and equipment specified in Article 10-4, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the date specified in Article 1, item (vii) of the Supplementary Provisions.
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**第二項** 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七号に定める日以後に取得又は製作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-4201-23/art-35/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-35/par-2
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 paragraph (1), item (vii) of that Article that an individual acquires or manufactures on or after the date specified in Article 1, item (vii) of the Supplementary Provisions.
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### 第三十六条（教育訓練費の額が増加した場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Income Tax Credit Where the Amount of Education and Training Expenses Has Increased
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suppl-4201-23/art-36 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-36
**第一項** 旧租税特別措置法第十条の七第一項又は第二項に規定する個人の平成二十年分以前の所得税については、なお従前の例による。
suppl-4201-23/art-36/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-36/par-1
The provisions then in force continue to govern income tax for 2008 and prior years of an individual prescribed in Article 10-7, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation.
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### 第三十七条（個人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Individuals
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suppl-4201-23/art-37 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37
**第一項** 新租税特別措置法第十一条第一項の規定は、個人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、個人が施行日前に取得等をした旧租税特別措置法第十一条第一項に規定する特定設備等については、なお従前の例による。
suppl-4201-23/art-37/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37/par-1
The provisions of Article 11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. (meaning acquisition, manufacture or construction; the same applies hereinafter in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified equipment, etc. prescribed in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第二項** 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-4201-23/art-37/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37/par-2
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 for which an individual 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 11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第三項** 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八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五第一項に規定する集積産業用資産については、なお従前の例による。
suppl-4201-23/art-37/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-37/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37/par-3
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 for which an individual makes an acquisition, etc. on or after the date specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern industrial cluster assets prescribed in Article 11-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before that date.
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**第四項** 新租税特別措置法第十一条の六第一項の規定は、個人が施行日以後に取得等をする同項に規定する資源再生化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-4201-23/art-37/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-37/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37/par-4
The provisions of Article 11-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to resource recycling equipment, etc. prescribed in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 11-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date.
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**第五項** 新租税特別措置法第十三条第三項の規定は、個人が施行日以後に取得又は製作をする同項に規定する障害者対応設備等について適用し、個人が施行日前に取得又は製作をした旧租税特別措置法第十三条第三項に規定する障害者対応設備等については、なお従前の例による。
suppl-4201-23/art-37/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-37/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37/par-5
The provisions of Article 13, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 13, paragraph (3) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date.
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### 第三十八条（肉用牛の売却による農業所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Agricultural Income from the Sale of Beef Cattle
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suppl-4201-23/art-38 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-38
**第一項** 新租税特別措置法第二十五条第一項及び第二項の規定は、平成二十一年分以後の所得税について適用し、平成二十年分以前の所得税については、なお従前の例による。
suppl-4201-23/art-38/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-38/par-1
The provisions of Article 25, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to income tax for 2009 and subsequent years, and the provisions then in force continue to govern income tax for 2008 and prior years.
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### 第三十九条（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 Fees for Social Insurance Medical Care
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suppl-4201-23/art-39 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-39
**第一項** 新租税特別措置法第二十六条の規定は、施行日以後に行われる同条第二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-4201-23/art-39/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-39/par-1
The provisions of Article 26 of the New Act on Special Measures Concerning Taxation apply to social insurance medical care prescribed in paragraph (2) of that Article that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was provided before the Effective Date.
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### 第四十条（特定の基金に対する負担金等の必要経費算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Inclusion in Necessary Expenses of Contributions, etc. to Specified Funds
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suppl-4201-23/art-40 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-40
**第一項** 新租税特別措置法第二十八条第一項第五号の規定は、個人が附則第一条第五号に定める日以後に支出する同項第五号に掲げる負担金について適用する。
suppl-4201-23/art-40/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-40/par-1
The provisions of Article 28, paragraph (1), item (v) of the New Act on Special Measures Concerning Taxation apply to contributions listed in paragraph (1), item (v) of that Article that an individual pays on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
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### 第四十一条（個人の譲渡所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains of Individuals
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suppl-4201-23/art-41 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-41
**第一項** 新租税特別措置法第三十四条の二第二項第七号及び第二十五号の規定は、個人が附則第一条第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の二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-4201-23/art-41/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-41/par-1
The provisions of Article 34-2, paragraph (2), items (vii) and (xxv) 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 (v) of the Supplementary Provisions, and the provisions then in force continue to govern 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 that date.
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**第二項** 新租税特別措置法第三十七条の九の二第一項第二号の規定は、個人が附則第一条第五号に定める日以後に行う同項に規定する所有隣接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三十七条の九の二第一項に規定する所有隣接土地等の譲渡については、なお従前の例による。
suppl-4201-23/art-41/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-41/par-2
The provisions of Article 37-9-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to a transfer of owned adjacent land, etc. prescribed in that paragraph that an individual carries out on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of owned adjacent land, etc. prescribed in Article 37-9-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date.
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### 第四十二条（株式等に係る譲渡所得等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc.
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suppl-4201-23/art-42 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-42
**第一項** 新租税特別措置法第三十七条の十第四項の規定は、平成二十一年一月一日以後の同項第一号に規定する株式等証券投資信託又は同項第二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、同日前の旧租税特別措置法第三十七条の十第四項第一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は、なお従前の例による。
suppl-4201-23/art-42/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-42/par-1
The provisions of Article 37-10, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after January 1, 2009, of a securities investment trust for shares and similar interests prescribed in item (i) of that paragraph or a securities investment trust for shares and similar interests, etc. prescribed in item (ii) of that paragraph, and the provisions then in force continue to govern the termination or partial cancellation, before that date, of a securities investment trust for shares and similar interests, etc. prescribed in Article 37-10, paragraph (4), item (i) of the Former Act on Special Measures Concerning Taxation.
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### 第四十三条（上場株式等を譲渡した場合の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. Where Listed Shares, etc. Are Transferred
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suppl-4201-23/art-43 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43
**第一項** 居住者又は国内に恒久的施設を有する非居住者が平成二十一年一月一日前に行った旧租税特別措置法第三十七条の十一第一項に規定する上場株式等の譲渡については、なお従前の例による。
suppl-4201-23/art-43/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-1
The provisions then in force continue to govern a transfer of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan carried out before January 1, 2009.
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**第二項** 居住者又は国内に恒久的施設を有する非居住者が、平成二十一年一月一日から平成二十五年十二月三十一日までの間に新租税特別措置法第三十七条の十一の三第二項に規定する上場株式等（以下この条及び附則第四十五条において「上場株式等」という。）の譲渡（新租税特別措置法第三十七条の十の二第二項に規定する譲渡をいう。）のうち新租税特別措置法第三十七条の十二の二第二項各号に掲げる上場株式等の譲渡をした場合には、当該上場株式等の譲渡による事業所得、譲渡所得及び雑所得（新租税特別措置法第三十二条第二項の規定に該当する譲渡所得を除く。）については、新租税特別措置法第三十七条の十第一項前段の規定により同項前段に規定する株式等に係る譲渡所得等の金額のうち当該上場株式等の譲渡に係る事業所得の金額、譲渡所得の金額及び雑所得の金額として政令で定めるところにより計算した金額（以下この項において「上場株式等に係る譲渡所得等の金額」という。）に対し課する所得税の額は、同条第一項前段の規定にかかわらず、上場株式等に係る課税譲渡所得等の金額（上場株式等に係る譲渡所得等の金額（次項第一号の規定により読み替えられた所得税法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額）をいう。）の百分の七に相当する額とする。
suppl-4201-23/art-43/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-2
If a resident or a nonresident having a permanent establishment in Japan has, during the period from January 1, 2009 to December 31, 2013, carried out a transfer of listed shares, etc. listed in the items of Article 37-12-2, paragraph (2) of the New Act on Special Measures Concerning Taxation, out of transfers (meaning transfers prescribed in Article 37-10-2, paragraph (2) of the New Act on Special Measures Concerning Taxation) of listed shares, etc. prescribed in Article 37-11-3, paragraph (2) of the New Act on Special Measures Concerning Taxation (hereinafter referred to as "listed shares, etc." in this Article and Article 45 of the Supplementary Provisions), with regard to business income, capital gains and miscellaneous income from that transfer of listed shares, etc. (excluding capital gains that fall under the provisions of Article 32, paragraph (2) of the New Act on Special Measures Concerning Taxation), the amount of income tax imposed, pursuant to the provisions of the first sentence of Article 37-10, paragraph (1) of the New Act on Special Measures Concerning Taxation, on the amount, out of the amount of capital gains, etc. on shares, etc. prescribed in the first sentence of that paragraph, calculated as specified by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income pertaining to that transfer of listed shares, etc. (hereinafter referred to as the "amount of capital gains, etc. on listed shares, etc." in this paragraph) is, notwithstanding the provisions of the first sentence of paragraph (1) of that Article, the amount equivalent to 7 percent of the amount of taxable capital gains, etc. on listed shares, etc. (meaning the amount of capital gains, etc. on listed shares, etc. (or, if the provisions of Articles 72 through 87 of the Income Tax Act as replaced pursuant to the provisions of item (i) of the following paragraph apply, the amount after that application)).
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**第三項** 前項の規定の適用がある場合には、次に定めるところによる。
suppl-4201-23/art-43/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-3
If the provisions of the preceding paragraph apply, the following provisions apply:
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**一** 新租税特別措置法第三十七条の十第六項の規定の適用については、同項第一号中「特例）」とあるのは「特例）（所得税法等の一部を改正する法律（平成二十年法律第二十三号。以下「平成二十年改正法」という。）附則第四十三条第二項（上場株式等を譲渡した場合の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）の規定により適用される場合を含む。以下同じ。）」と、同項第五号中「これらの規定」とあるのは「同法第七十一条から第八十六条までの規定」と、「あるのは、」とあるのは「あるのは」と、「とする」とあるのは「と、同法第八十七条第二項中「総所得金額」とあるのは「総所得金額、株式等に係る譲渡所得等の金額（当該株式等に係る譲渡所得等の金額のうちに平成二十年改正法附則第四十三条第二項（上場株式等を譲渡した場合の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）に規定する上場株式等に係る譲渡所得等の金額がある場合には、当該株式等に係る譲渡所得等の金額から当該上場株式等に係る譲渡所得等の金額を控除した残額又は当該上場株式等に係る譲渡所得等の金額）」とする」とする。
suppl-4201-23/art-43/par-3/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-3/item-1
with regard to the application of the provisions of Article 37-10, paragraph (6) of the New Act on Special Measures Concerning Taxation, the phrase "Special Provisions)" in item (i) of that paragraph is deemed to be replaced with "Special Provisions) (including the cases where it is applied pursuant to the provisions of Article 43, paragraph (2) (Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc. Where Listed Shares, etc. Are Transferred) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008; hereinafter referred to as the '2008 Amendment Act'); the same applies hereinafter)", the phrase "these provisions" in item (v) of that paragraph with "the provisions of Articles 71 through 86 of that Act", the phrase "あるのは、" (is deemed to be replaced with) with "あるのは" (is deemed to be replaced with, the reading comma dropped), and item (v) of that paragraph is deemed to further provide that the phrase "amount of gross income" in Article 87, paragraph (2) of that Act is deemed to be replaced with "amount of gross income, amount of capital gains, etc. on shares, etc. (if that amount of capital gains, etc. on shares, etc. includes an amount of capital gains, etc. on listed shares, etc. prescribed in Article 43, paragraph (2) (Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc. Where Listed Shares, etc. Are Transferred) of the Supplementary Provisions of the 2008 Amendment Act, the balance after deducting that amount of capital gains, etc. on listed shares, etc. from that amount of capital gains, etc. on shares, etc., or that amount of capital gains, etc. on listed shares, etc.)";
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**二** 新租税特別措置法第三十七条の十一の五第一項の規定の適用については、同項中「第三十七条の十第一項」とあるのは、「第三十七条の十第一項（所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第四十三条第二項の規定により適用される場合を含む。）」とする。
suppl-4201-23/art-43/par-3/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-3/item-2
with regard to the application of the provisions of Article 37-11-5, paragraph (1) of the New Act on Special Measures Concerning Taxation, the phrase "Article 37-10, paragraph (1)" in that paragraph is deemed to be replaced with "Article 37-10, paragraph (1) (including the cases where it is applied pursuant to the provisions of Article 43, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008))".
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**第四項** 新租税特別措置法第三十七条の十二の二第六項の規定の適用がある場合における第二項の規定の適用については、同項中「計算した金額（」とあるのは「計算した金額（新租税特別措置法第三十七条の十二の二第六項の規定の適用がある場合には、その適用後の金額。」と、「同条第一項前段」とあるのは「新租税特別措置法第三十七条の十第一項前段」とする。
suppl-4201-23/art-43/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-4
With regard to the application of the provisions of paragraph (2) in the case where the provisions of Article 37-12-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply, the phrase "calculated as specified by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income pertaining to that transfer of listed shares, etc. (" in that paragraph is deemed to be replaced with "calculated as specified by Cabinet Order as the amount of business income, the amount of capital gains and the amount of miscellaneous income pertaining to that transfer of listed shares, etc. (or, if the provisions of Article 37-12-2, paragraph (6) of the New Act on Special Measures Concerning Taxation apply, the amount after that application;", and the phrase "the first sentence of paragraph (1) of that Article" with "the first sentence of Article 37-10, paragraph (1) of the New Act on Special Measures Concerning Taxation".
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**第五項** 前項の規定は、新租税特別措置法第三十七条の十三の二第四項の規定の適用がある場合における第二項の規定の適用について準用する。この場合において、前項中「第三十七条の十二の二第六項」とあるのは、「第三十七条の十三の二第四項」と読み替えるものとする。
suppl-4201-23/art-43/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-5
The provisions of the preceding paragraph apply mutatis mutandis to the application of the provisions of paragraph (2) in the case where the provisions of Article 37-13-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply. In this case, the phrase "Article 37-12-2, paragraph (6)" in the preceding paragraph is deemed to be replaced with "Article 37-13-2, paragraph (4)".
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**第六項** 新租税特別措置法第三十七条の十四の二第一項又は第二項の規定の適用がある場合において、これらの規定に規定するその有する株式が上場株式等に該当するときにおける第二項の規定の適用については、同項中「第三十七条の十二の二第二項各号に掲げる」とあるのは、「第三十七条の十四の二第一項又は第二項に規定する事由による」とする。
suppl-4201-23/art-43/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-6
If the provisions of Article 37-14-2, paragraph (1) or (2) of the New Act on Special Measures Concerning Taxation apply and the shares held as prescribed in those provisions fall under listed shares, etc., with regard to the application of the provisions of paragraph (2), the phrase "listed in the items of Article 37-12-2, paragraph (2)" in that paragraph is deemed to be replaced with "due to the grounds prescribed in Article 37-14-2, paragraph (1) or (2)".
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**第七項** 新租税特別措置法第三十七条の十四の三第三項の規定の適用がある場合において、同項に規定する旧株が上場株式等に該当するときにおける第二項の規定の適用については、同項中「上場株式等の譲渡を」とあるのは、「上場株式等の譲渡（新租税特別措置法第三十七条の十四の三第三項に規定する特定非適格株式交換による法人税法第二条第十二号の六の四に規定する株式交換完全親法人に対する同項に規定する旧株の譲渡を除く。）を」とする。
suppl-4201-23/art-43/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-7
If the provisions of Article 37-14-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply and the old shares prescribed in that paragraph fall under listed shares, etc., with regard to the application of the provisions of paragraph (2), the phrase "carried out a transfer of listed shares, etc." in that paragraph is deemed to be replaced with "carried out a transfer of listed shares, etc. (excluding a transfer of old shares prescribed in Article 37-14-3, paragraph (3) of the New Act on Special Measures Concerning Taxation to a wholly owning parent corporation in a share exchange prescribed in Article 2, item (xii)-6-4 of the Corporation Tax Act through a specified non-qualified share exchange prescribed in that paragraph)".
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**第八項** 第三項に定めるもののほか、第二項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
suppl-4201-23/art-43/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-8
Beyond what is provided for in paragraph (3), necessary matters concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of paragraph (2) apply are specified by Cabinet Order.
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### 第四十四条（特定口座内保管上場株式等の譲渡等に係る所得計算等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income, etc. from the Transfer, etc. of Listed Shares, etc. Held in a Specified Account
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suppl-4201-23/art-44 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-44
**第一項** 新租税特別措置法第三十七条の十一の三第三項第一号の規定（同号に規定する投資信託委託会社に係る部分に限る。）は、平成二十一年一月一日以後に設定される同号に規定する特定口座について適用し、同日前に設定された旧租税特別措置法第三十七条の十一の三第三項第一号に規定する特定口座については、なお従前の例による。
suppl-4201-23/art-44/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-44/par-1
The provisions of Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to an investment trust management company prescribed in that item) apply to a specified account prescribed in that item that is opened on or after January 1, 2009, and the provisions then in force continue to govern a specified account prescribed in Article 37-11-3, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation that was opened before that date.
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**第二項** 新租税特別措置法第三十七条の十一の三第三項第一号の規定（同号に規定する投資信託委託会社に係る部分を除く。）は、平成二十二年一月一日以後に締結される同号に規定する上場株式配当等受領委任契約に係る同号に規定する特定口座について適用する。
suppl-4201-23/art-44/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-44/par-2
The provisions of Article 37-11-3, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to an investment trust management company prescribed in that item) apply to a specified account prescribed in that item pertaining to an entrustment contract for receipt of listed share dividends, etc. prescribed in that item that is concluded on or after January 1, 2010.
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**第三項** 新租税特別措置法第三十七条の十一の三第七項の規定は、平成二十二年一月一日以後に同項の特定口座において処理される同項に規定する上場株式等の譲渡又は当該特定口座に受け入れる同項に規定する上場株式等の配当等に係る同項の報告書について適用し、同日前に旧租税特別措置法第三十七条の十一の三第七項の特定口座において処理された同項に規定する上場株式等の譲渡に係る同項の報告書については、なお従前の例による。
suppl-4201-23/art-44/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-44/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-44/par-3
The provisions of Article 37-11-3, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to a report referred to in that paragraph pertaining to a transfer of listed shares, etc. prescribed in that paragraph that is processed in a specified account referred to in that paragraph, or to dividends and similar income on listed shares, etc. prescribed in that paragraph that are received into that specified account, on or after January 1, 2010, and the provisions then in force continue to govern a report referred to in Article 37-11-3, paragraph (7) of the Former Act on Special Measures Concerning Taxation pertaining to a transfer of listed shares, etc. prescribed in that paragraph that was processed in a specified account referred to in that paragraph before that date.
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### 第四十五条（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. on Income, etc. from the Transfer of Listed Shares, etc. Held in a Specified Account
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suppl-4201-23/art-45 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-45
**第一項** 新租税特別措置法第三十七条の十一の四第一項の場合において、同項の居住者又は国内に恒久的施設を有する非居住者が平成二十一年一月一日から平成二十五年十二月三十一日までの間に新租税特別措置法第三十七条の十一の三第一項に規定する特定口座内保管上場株式等の譲渡又は上場株式等の信用取引等（同条第二項に規定する信用取引等をいう。）に係る新租税特別措置法第三十七条の十一の四第一項に規定する差金決済をしたときは、当該譲渡又は差金決済により生じた同項に規定する源泉徴収選択口座内調整所得金額に対する同項の規定の適用については、同項中「百分の十五」とあるのは、「百分の七」とする。
suppl-4201-23/art-45/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-45/par-1
In the case referred to in Article 37-11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation, if the resident or nonresident having a permanent establishment in Japan referred to in that paragraph makes, during the period from January 1, 2009 to December 31, 2013, a transfer of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation or a cash settlement prescribed in Article 37-11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation pertaining to margin transactions, etc. of listed shares, etc. (meaning margin transactions, etc. prescribed in Article 37-11-3, paragraph (2)), with regard to the application of the provisions of that paragraph to the adjusted amount of income in a withholding-selected account prescribed in that paragraph arising from that transfer or cash settlement, the phrase "15 percent" in that paragraph is deemed to be replaced with "7 percent".
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**第二項** 新租税特別措置法第三十七条の十一の四第三項の場合において、同項の居住者又は国内に恒久的施設を有する非居住者が平成二十一年一月一日から平成二十五年十二月三十一日までの間に同条第二項に規定する対象譲渡等を行ったときは、当該対象譲渡等により生じた同条第三項に規定する満たない部分の金額に対する同項の規定の適用については、同項中「百分の十五」とあるのは、「百分の七」とする。
suppl-4201-23/art-45/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-45/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-45/par-2
In the case referred to in Article 37-11-4, paragraph (3) of the New Act on Special Measures Concerning Taxation, if the resident or nonresident who has a permanent establishment in Japan referred to in that paragraph has made a covered transfer, etc. prescribed in paragraph (2) of that Article during the period from January 1, 2009 to December 31, 2013, with regard to the application of the provisions of that paragraph to the amount of the portion falling short prescribed in paragraph (3) of that Article that arose from that covered transfer, etc., the phrase "15 percent" in that paragraph is deemed to be replaced with "7 percent".
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**第三項** 平成二十一年一月一日前に旧租税特別措置法第三十七条の十一の四第八項の源泉徴収選択口座において処理された旧租税特別措置法第三十七条の十一の三第七項に規定する上場株式等の譲渡に係る同項の報告書については、なお従前の例による。
suppl-4201-23/art-45/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-45/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-45/par-3
The provisions then in force continue to govern the reports referred to in Article 37-11-3, paragraph (7) of the Former Act on Special Measures Concerning Taxation pertaining to transfers of listed shares, etc. prescribed in that paragraph that were processed in a withholding-selected account referred to in Article 37-11-4, paragraph (8) of the Former Act on Special Measures Concerning Taxation before January 1, 2009.
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### 第四十六条（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income and Withholding at the Source, etc. for Dividends and Similar Income in a Withholding-Selected Account
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suppl-4201-23/art-46 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-46
**第一項** 新租税特別措置法第三十七条の十一の六の規定は、同条第一項の居住者又は国内に恒久的施設を有する非居住者が平成二十二年一月一日以後に同項の金融商品取引業者等から交付を受ける同項に規定する源泉徴収選択口座内配当等について適用する。
suppl-4201-23/art-46/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-46/par-1
The provisions of Article 37-11-6 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income in a withholding-selected account prescribed in paragraph (1) of that Article that the resident or nonresident who has a permanent establishment in Japan referred to in that paragraph receives from the financial instruments business operator, etc. referred to in that paragraph on or after January 1, 2010.
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**第二項** 平成二十二年一月一日から同年十二月三十一日までの間における新租税特別措置法第三十七条の十一の六第二項に規定する源泉徴収選択口座内配当等受入開始届出書の提出に関する特例は、政令で定める。
suppl-4201-23/art-46/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-46/par-2
Special provisions concerning the submission, during the period from January 1, 2010 to December 31 of that year, of the written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in Article 37-11-6, paragraph (2) of the New Act on Special Measures Concerning Taxation are specified by Cabinet Order.
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### 第四十七条（上場株式等に係る譲渡損失の損益通算及び繰越控除に関する経過措置） — Transitional Measures Concerning Aggregation of Profits and Losses and Deduction for Carryover of Capital Losses on Listed Shares, etc.
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suppl-4201-23/art-47 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-47
**第一項** 新租税特別措置法第三十七条の十二の二の規定は、平成二十一年分以後の所得税について適用し、平成二十年分以前の所得税については、なお従前の例による。
suppl-4201-23/art-47/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-47/par-1
The provisions of Article 37-12-2 of the New Act on Special Measures Concerning Taxation apply to income tax for 2009 and subsequent years, and the provisions then in force continue to govern income tax for 2008 and prior years.
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### 第四十八条（特定中小会社が発行した株式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 Issued by Specified Small and Medium Sized Companies
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suppl-4201-23/art-48 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-48
**第一項** 施行日前に旧租税特別措置法第三十七条の十三の三第一項の居住者又は国内に恒久的施設を有する非居住者が同項に規定する払込みにより同項に規定する取得をした同項に規定する特定中小会社の特定株式（同項に規定する特定株式をいう。）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、同項中「平成二十一年三月三十一日」とあるのは「所得税法等の一部を改正する法律（平成二十年法律第二十三号）の施行の日の前日」と、「第三十七条の十第一項」とあるのは「所得税法等の一部を改正する法律（平成二十五年法律第五号）第八条の規定による改正後の租税特別措置法（以下「平成二十五年新法」という。）第三十七条の十第一項又は第三十七条の十一第一項」と、「同項に規定する株式等に係る譲渡所得等の金額」とあるのは「平成二十五年新法第三十七条の十第一項に規定する一般株式等に係る譲渡所得等の金額（以下この項において「一般株式等に係る譲渡所得等の金額」という。）又は平成二十五年新法第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等の金額（以下この項において「上場株式等に係る譲渡所得等の金額」という。）」と、「当該株式等に係る譲渡所得等の金額」とあるのは「一般株式等に係る譲渡所得等の金額又は上場株式等に係る譲渡所得等の金額」と、「第三十七条の十一第一項第一号に規定する金融商品取引業者」とあるのは「同法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。）」とする。
suppl-4201-23/art-48/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-48/par-1
With regard to the specified shares (meaning the specified shares prescribed in that paragraph) of a specified small and medium sized company prescribed in Article 37-13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, for which the resident or nonresident who has a permanent establishment in Japan referred to in that paragraph made an acquisition prescribed in that paragraph through a payment prescribed in that paragraph before the Effective Date, the provisions of that Article remain in force. In this case, the phrase "March 31, 2009" in that paragraph is deemed to be replaced with "the day before the date on which the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008) comes into effect"; the phrase "Article 37-10, paragraph (1)" is deemed to be replaced with "Article 37-10, paragraph (1) or Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013) (hereinafter referred to as "the 2013 New Act")"; the phrase "the amount of capital gains, etc. on shares, etc. prescribed in that paragraph" is deemed to be replaced with "the amount of capital gains, etc. on general shares, etc. prescribed in Article 37-10, paragraph (1) of the 2013 New Act (hereinafter referred to in this paragraph as the "amount of capital gains, etc. on general shares, etc.") or the amount of capital gains, etc. on listed shares, etc. prescribed in Article 37-11, paragraph (1) of the 2013 New Act (hereinafter referred to in this paragraph as the "amount of capital gains, etc. on listed shares, etc.")"; the phrase "that amount of capital gains, etc. on shares, etc." is deemed to be replaced with "the amount of capital gains, etc. on general shares, etc. or the amount of capital gains, etc. on listed shares, etc."; and the phrase "financial instruments business operator prescribed in Article 37-11, paragraph (1), item (i)" is deemed to be replaced with "financial instruments business operator prescribed in Article 2, paragraph (9) of that Act (limited to a person engaged in Type I Financial Instruments Business prescribed in Article 28, paragraph (1) of that Act)".
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### 第四十九条（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-4201-23/art-49 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-49
**第一項** 施行日から平成二十年十二月三十一日までの間は、旧租税特別措置法第三十七条の十四の三第四項第三号の規定は、なおその効力を有する。この場合において、同号中「上場株式等又は第三十七条の十四第一項に規定する特定上場株式等」とあるのは「上場株式等」と、「第三十七条の十一又は第三十七条の十四」とあるのは「同条」と、「第三十七条の十一第一項第五号及び第三十七条の十四第一項第四号中」とあるのは「同項第五号中」とする。
suppl-4201-23/art-49/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-49/par-1
During the period from the Effective Date to December 31, 2008, the provisions of Article 37-14-3, paragraph (4), item (iii) of the Former Act on Special Measures Concerning Taxation remain in force. In this case, the phrase "listed shares, etc. or specified listed shares, etc. prescribed in Article 37-14, paragraph (1)" in that item is deemed to be replaced with "listed shares, etc."; the phrase "Article 37-11 or Article 37-14" is deemed to be replaced with "that Article"; and the phrase "in Article 37-11, paragraph (1), item (v) and Article 37-14, paragraph (1), item (iv)" is deemed to be replaced with "in item (v) of that paragraph".
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### 第五十条（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Capital Gains, etc. Where Property Is Donated to the State, etc.
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suppl-4201-23/art-50 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50
**第一項** 新租税特別措置法第四十条（第一項に係る部分に限る。）の規定は、附則第一条第五号に定める日以後にされる同項後段に規定する財産の贈与又は遺贈について適用し、同日前にされた旧租税特別措置法第四十条第一項後段に規定する財産の贈与又は遺贈については、なお従前の例による。
suppl-4201-23/art-50/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/par-1
The provisions of Article 40 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1)) apply to gifts or bequests of property prescribed in the second sentence of that paragraph that are made on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern gifts or bequests of property prescribed in the second sentence of Article 40, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were made before that date.
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**第二項** 新租税特別措置法第四十条（第一項に係る部分を除く。）の規定は、附則第一条第五号に定める日以後にされる新租税特別措置法第四十条第二項又は第三項の規定による同条第一項後段の承認の取消しについて適用し、同日前にされた旧租税特別措置法第四十条第二項の規定による同条第一項後段の承認の取消しについては、なお従前の例による。
suppl-4201-23/art-50/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/par-2
The provisions of Article 40 of the New Act on Special Measures Concerning Taxation (excluding the part pertaining to paragraph (1)) apply to a revocation of the approval referred to in the second sentence of paragraph (1) of that Article under the provisions of Article 40, paragraph (2) or (3) of the New Act on Special Measures Concerning Taxation that is made on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern a revocation of the approval referred to in the second sentence of paragraph (1) of that Article under the provisions of Article 40, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was made before that date.
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**第三項** 特例民法法人である新租税特別措置法第四十条第三項に規定する公益法人等が一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（以下この条において「整備法」という。）第四十四条の認定を受けた場合又は整備法第四十五条の認可を受けた場合には、当該認定又は認可を受けた日から一月以内に、政令で定めるところにより、当該公益法人等の名称及び所在地その他の財務省令で定める事項を記載した書類を、納税地の所轄税務署長を経由して国税庁長官に提出しなければならない。
suppl-4201-23/art-50/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/par-3
If a public interest corporation, etc. prescribed in Article 40, paragraph (3) of the New Act on Special Measures Concerning Taxation that is a special Civil Code corporation has received the authorization referred to in Article 44 of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (hereinafter referred to in this Article as the "Arrangement Act") or the approval referred to in Article 45 of the Arrangement Act, it must, within one month from the day on which it received that authorization or approval, submit a document stating the name and location of that public interest corporation, etc. and other matters specified by Order of the Ministry of Finance to the Commissioner of the National Tax Agency via the district director with jurisdiction over the place for tax payment, pursuant to the provisions of Cabinet Order.
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**第四項** 前項に規定する特例民法法人とは、旧租税特別措置法第四十条第一項に規定する民法第三十四条の規定により設立された法人であって整備法第四十条第一項の規定により一般社団法人又は一般財団法人として存続するもののうち、整備法第百六条第一項（整備法第百二十一条第一項において読み替えて準用する場合を含む。）の登記をしていないもの（整備法第百三十一条第一項の規定により整備法第四十五条の認可を取り消されたものにあっては、法人税法第二条第九号の二イに掲げるものに該当するものに限る。）をいう。
suppl-4201-23/art-50/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/par-4
The term "special Civil Code corporation" as used in the preceding paragraph means a corporation established under the provisions of Article 34 of the Civil Code as prescribed in Article 40, paragraph (1) of the Former Act on Special Measures Concerning Taxation which continues to exist as a general incorporated association or general incorporated foundation pursuant to the provisions of Article 40, paragraph (1) of the Arrangement Act and which has not completed the registration referred to in Article 106, paragraph (1) of the Arrangement Act (including as applied mutatis mutandis pursuant to Article 121, paragraph (1) of the Arrangement Act following the deemed replacement of terms) (for a corporation whose approval referred to in Article 45 of the Arrangement Act has been revoked pursuant to the provisions of Article 131, paragraph (1) of the Arrangement Act, limited to one that falls under the corporations listed in Article 2, item (ix)-2, (a) of the Corporation Tax Act).
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### 第五十一条（特定の増改築等に係る住宅借入金等を有する場合の所得税額の特別控除の控除額に係る特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Credit Amount of the Special Income Tax Credit Where a Person Has Housing Loans, etc. Pertaining to Specified Extension, Reconstruction, etc.
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suppl-4201-23/art-51 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-51
**第一項** 新租税特別措置法第四十一条の三の二の規定は、居住者が同条第一項又は第四項に規定する住宅の増改築等をした家屋（当該住宅の増改築等に係る部分に限る。以下この条において同じ。）を施行日以後に新租税特別措置法第四十一条の三の二第一項又は第四項の定めるところによりその者の居住の用に供する場合について適用し、居住者が旧租税特別措置法第四十一条の三の二第一項に規定する住宅の増改築等をした家屋を施行日前に同項の定めるところによりその者の居住の用に供した場合については、なお従前の例による。
suppl-4201-23/art-51/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-51/par-1
The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation apply where a resident, on or after the Effective Date, puts a house on which the resident has carried out extension, reconstruction, etc. of a dwelling prescribed in paragraph (1) or (4) of that Article (limited to the part pertaining to that extension, reconstruction, etc. of a dwelling; the same applies hereinafter in this Article) to the resident's own residential use as provided in Article 41-3-2, paragraph (1) or (4) of the New Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern cases where a resident, before the Effective Date, put a house on which the resident had carried out extension, reconstruction, etc. of a dwelling prescribed in Article 41-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation to the resident's own residential use as provided in that paragraph.
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### 第五十二条（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-4201-23/art-52 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-52
**第一項** 新租税特別措置法第四十一条の十二第一項及び第三項の規定は、施行日以後に発行される同条第七項に規定する割引債につき支払を受けるべき同項に規定する償還差益について適用し、施行日前に発行された旧租税特別措置法第四十一条の十二第七項に規定する割引債につき支払を受けるべき同項に規定する償還差益については、なお従前の例による。
suppl-4201-23/art-52/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-52/par-1
The provisions of Article 41-12, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to profit from redemption prescribed in paragraph (7) of that Article that is to be received for discount bonds prescribed in that paragraph issued on or after the Effective Date, and the provisions then in force continue to govern profit from redemption prescribed in Article 41-12, paragraph (7) of the Former Act on Special Measures Concerning Taxation that is to be received for discount bonds prescribed in that paragraph issued before the Effective Date.
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**第二項** 附則第二条に規定する外国法人が平成二十五年十一月三十日までに支払を受ける旧租税特別措置法第四十一条の十二第七項に規定する割引債の同項に規定する償還差益又は新租税特別措置法第四十一条の十二第七項に規定する割引債の同項に規定する償還差益については、旧租税特別措置法第四十一条の十二第六項の規定は、なおその効力を有する。
suppl-4201-23/art-52/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-52/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-52/par-2
With regard to profit from redemption prescribed in Article 41-12, paragraph (7) of the Former Act on Special Measures Concerning Taxation on discount bonds prescribed in that paragraph, or profit from redemption prescribed in Article 41-12, paragraph (7) of the New Act on Special Measures Concerning Taxation on discount bonds prescribed in that paragraph, that a foreign corporation prescribed in Article 2 of the Supplementary Provisions receives by November 30, 2013, the provisions of Article 41-12, paragraph (6) of the Former Act on Special Measures Concerning Taxation remain in force.
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**第三項** 平成二十年十月一日前に発行された旧租税特別措置法第四十一条の十二第九項第十号に掲げる短期商工債については、なお従前の例による。
suppl-4201-23/art-52/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-52/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-52/par-3
The provisions then in force continue to govern short-term Shoko Chukin bonds listed in Article 41-12, paragraph (9), item (x) of the Former Act on Special Measures Concerning Taxation that were issued before October 1, 2008.
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### 第五十三条（民間国外債の発行差金の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Issue Discounts on Private Foreign Bonds
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suppl-4201-23/art-53 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-53
**第一項** 新租税特別措置法第四十一条の十三の規定は、施行日以後に発行される同条に規定する民間国外債につき支払を受ける同条に規定する発行差金について適用し、施行日前に発行された旧租税特別措置法第四十一条の十三に規定する民間国外債につき支払を受けた同条に規定する発行差金については、なお従前の例による。
suppl-4201-23/art-53/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-53/par-1
The provisions of Article 41-13 of the New Act on Special Measures Concerning Taxation apply to issue discounts prescribed in that Article received for private foreign bonds prescribed in that Article that are issued on or after the Effective Date, and the provisions then in force continue to govern issue discounts prescribed in Article 41-13 of the Former Act on Special Measures Concerning Taxation received for private foreign bonds prescribed in that Article that were issued before the Effective Date.
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### 第五十四条（先物取引の差金等決済に係る支払調書等に関する経過措置） — Transitional Measures Concerning Payment Reports, etc. on Cash Settlement, etc. of Futures Transactions
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suppl-4201-23/art-54 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-54
**第一項** 新租税特別措置法第四十一条の十四の規定は、同条第一項に規定する先物取引に係る同項に規定する差金等決済で平成二十一年一月一日以後に行われるものについて適用し、旧租税特別措置法第四十一条の十四第一項に規定する先物取引に係る同項に規定する差金等決済で同日前に行われたものについては、なお従前の例による。
suppl-4201-23/art-54/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-54/par-1
The provisions of Article 41-14 of the New Act on Special Measures Concerning Taxation apply to cash settlement, etc. prescribed in paragraph (1) of that Article pertaining to futures transactions prescribed in that paragraph that is carried out on or after January 1, 2009, and the provisions then in force continue to govern cash settlement, etc. prescribed in Article 41-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to futures transactions prescribed in that paragraph that was carried out before that date.
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**第二項** 新租税特別措置法第四十一条の十五の二の規定は、同条に規定する先物取引の差金等決済で平成二十一年一月一日以後に行われるものについて適用する。
suppl-4201-23/art-54/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-54/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-54/par-2
The provisions of Article 41-15-2 of the New Act on Special Measures Concerning Taxation apply to cash settlement, etc. of futures transactions prescribed in that Article that is carried out on or after January 1, 2009.
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### 第五十五条（特定地域雇用等促進法人に寄附をした場合の寄附金控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction for Donations Where a Donation Is Made to a Specified Regional Employment, etc. Promotion Corporation
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suppl-4201-23/art-55 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-55
**第一項** 個人が平成二十五年十一月三十日までに支出する地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二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二条の規定による改正前の地域再生法（平成十七年法律第二十四号）第十九条第一項に規定する特定地域雇用等促進法人に対する寄附金については、旧租税特別措置法第四十一条の十八の二の規定は、なおその効力を有する。この場合において、同条第一項中「同法第十九条第一項に」とあるのは「地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二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二条の規定による改正前の地域再生法（以下この条において「効力地域再生法」という。）第十九条第一項に」と、「同法第五条第三項第三号」とあるのは「効力地域再生法第五条第三項第三号」と、「同法第十九条第一項の」とあるのは「効力地域再生法第十九条第一項の」と、同条第二項中「地域再生法第五条第三項第三号」とあるのは「効力地域再生法第五条第三項第三号」とする。
suppl-4201-23/art-55/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-55/par-1
With regard to donations that an individual makes by November 30, 2013 to a specified regional employment, etc. promotion corporation prescribed in Article 19, paragraph (1) of the Local Revitalization Act (Act No. 24 of 2005) prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act, the provisions of Article 41-18-2 of the Former Act on Special Measures Concerning Taxation remain in force. In this case, in paragraph (1) of that Article, the phrase "in Article 19, paragraph (1) of that Act" is deemed to be replaced with "in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act (hereinafter referred to in this Article as the "Local Revitalization Act as Continued in Effect")"; the phrase "Article 5, paragraph (3), item (iii) of that Act" is deemed to be replaced with "Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect"; and the phrase "of Article 19, paragraph (1) of that Act" is deemed to be replaced with "of Article 19, paragraph (1) of the Local Revitalization Act as Continued in Effect"; and in paragraph (2) of that Article, the phrase "Article 5, paragraph (3), item (iii) of the Local Revitalization Act" is deemed to be replaced with "Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect".
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### 第五十六条（租税特別措置法の一部改正に伴う法人税の特例に関する経過措置の原則） — Principle of the Transitional Measures Concerning Special Provisions on Corporation Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
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suppl-4201-23/art-56 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-56
**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-4201-23/art-56/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-56/par-1
Except as otherwise provided, the provisions of Chapter III of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; the same applies hereinafter) beginning on or after the Effective Date and to corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation beginning on or after the Effective Date, 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 of 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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### 第五十七条（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 the Special Corporation Tax Credit Where Equipment, etc. for Promoting Reform of the Energy Supply and Demand Structure Is Acquired
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suppl-4201-23/art-57 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-57
**第一項** 新租税特別措置法第四十二条の五（第一項第四号に係る部分に限る。）の規定は、法人が施行日以後に取得又は製作若しくは建設をする同項に規定するエネルギー需給構造改革推進設備等について適用する。
suppl-4201-23/art-57/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-57/par-1
The provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iv)) apply to equipment, etc. for promoting reform of the energy supply and demand structure prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date.
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### 第五十八条（事業基盤強化設備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 Business Base Strengthening Equipment Is Acquired
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suppl-4201-23/art-58 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-58
**第一項** 法人が附則第一条第七号に定める日前に取得又は製作をした旧租税特別措置法第四十二条の七第一項第六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-4201-23/art-58/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-58/par-1
The provisions then in force continue to govern machinery and equipment specified in Article 42-7, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the date specified in Article 1, item (vii) of the Supplementary Provisions.
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**第二項** 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七号に定める日以後に取得又は製作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-4201-23/art-58/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-58/par-2
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 on or after the date specified in Article 1, item (vii) of the Supplementary Provisions.
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### 第五十九条（情報基盤強化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 Information Infrastructure Enhancement Equipment, etc. Is Acquired
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suppl-4201-23/art-59 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-59
**第一項** 新租税特別措置法第四十二条の十一の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。この場合において、同条第一項に規定する大規模法人として政令で定める法人の施行日前に開始し、かつ、施行日以後に終了する事業年度における同条の規定の適用については、同項中「（大規模法人として政令で定める法人の当該供用年度の指定期間内における適用対象投資額」とあるのは「（平成二十年四月一日から当該供用年度終了の日までの期間内に事業の用に供した情報基盤強化設備等の取得価額の合計額」と、「には、二百億円に当該情報基盤強化設備等の取得価額が当該適用対象投資額」とあるのは「における当該期間内に事業の用に供した情報基盤強化設備等の取得価額については、二百億円に当該取得価額が当該合計額」とする。
suppl-4201-23/art-59/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-59/par-1
The provisions of Article 42-11 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, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date. In this case, with regard to the application of the provisions of that Article in a business year of a corporation specified by Cabinet Order as a large-scale corporation prescribed in paragraph (1) of that Article that began before the Effective Date and ends on or after the Effective Date, the phrase "(where the covered investment amount, within the designated period of that year of commencement of use, of a corporation specified by Cabinet Order as a large-scale corporation" in that paragraph is deemed to be replaced with "(where the total acquisition cost of information infrastructure enhancement equipment, etc. put to business use within the period from April 1, 2008 to the end of that year of commencement of use"; and the phrase ", the amount calculated by multiplying 20 billion yen by the ratio of the acquisition cost of that information infrastructure enhancement equipment, etc. to that covered investment amount" is deemed to be replaced with ", for the acquisition cost of information infrastructure enhancement equipment, etc. put to business use within that period, the amount calculated by multiplying 20 billion yen by the ratio of that acquisition cost to that total amount".
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### 第六十条（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-4201-23/art-60 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-60
**第一項** 新租税特別措置法第四十三条第一項の規定は、法人が施行日以後に取得等（取得又は製作若しくは建設をいう。以下この条において同じ。）をする同項に規定する特定設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十三条第一項に規定する特定設備等については、なお従前の例による。
suppl-4201-23/art-60/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-60/par-1
The provisions of Article 43, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. (meaning an 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 specified equipment, etc. prescribed in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第二項** 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八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二第一項に規定する集積産業用資産については、なお従前の例による。
suppl-4201-23/art-60/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-60/par-2
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 for which a corporation makes an acquisition, etc. on or after the date specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern industrial cluster assets prescribed in Article 44-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before that date.
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**第三項** 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-4201-23/art-60/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-60/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-60/par-3
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 for which a 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 44-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第四項** 新租税特別措置法第四十四条の六第一項の規定は、法人が施行日以後に取得等をする同項に規定する資源再生化設備等について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十四条の六第一項に規定する再商品化設備等については、なお従前の例による。
suppl-4201-23/art-60/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-60/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-60/par-4
The provisions of Article 44-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to resource recycling equipment, etc. prescribed in that paragraph for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern recycling equipment, etc. prescribed in Article 44-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. before the Effective Date.
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**第五項** 新租税特別措置法第四十六条の二第二項の規定は、法人が施行日以後に取得又は製作をする同項に規定する障害者対応設備等について適用し、法人が施行日前に取得又は製作をした旧租税特別措置法第四十六条の二第二項に規定する障害者対応設備等については、なお従前の例による。
suppl-4201-23/art-60/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-60/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-60/par-5
The provisions of Article 46-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that a corporation acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern equipment for persons with disabilities, etc. prescribed in Article 46-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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### 第六十一条（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 a Transfer of Assets, etc. by a Corporation
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suppl-4201-23/art-61 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-61
**第一項** 新租税特別措置法第六十五条の四第一項第七号及び第二十五号の規定は、法人が附則第一条第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-4201-23/art-61/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-61/par-1
The provisions of Article 65-4, paragraph (1), items (vii) and (xxv) 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 (v) 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 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date.
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**第二項** 新租税特別措置法第六十五条の十三第一項第二号の規定は、法人が附則第一条第五号に定める日以後に行う同項に規定する所有隣接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十三第一項に規定する所有隣接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-4201-23/art-61/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-61/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-61/par-2
The provisions of Article 65-13, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of owned adjacent land, etc. prescribed in that paragraph that a corporation carries out on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of owned adjacent land, etc. prescribed in Article 65-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation carried out before that date.
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### 第六十二条（鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income of Mining and Manufacturing Technology Research Associations, etc.
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suppl-4201-23/art-62 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-62
**第一項** 旧租税特別措置法第六十六条の十第一項第二号に掲げる法人が平成二十年七月一日前に取得又は製作をした同号に定める固定資産については、なお従前の例による。
suppl-4201-23/art-62/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-62/par-1
The provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a corporation listed in that item acquired or manufactured before July 1, 2008.
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### 第六十三条（特定の基金に対する負担金等の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds
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suppl-4201-23/art-63 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-63
**第一項** 新租税特別措置法第六十六条の十一第一項第六号の規定は、法人が附則第一条第五号に定める日以後に支出する同項第六号に掲げる負担金について適用する。
suppl-4201-23/art-63/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-63/par-1
The provisions of Article 66-11, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation apply to contributions listed in item (vi) of that paragraph that a corporation pays on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
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### 第六十四条（認定特定非営利活動法人に対する寄附金の損金算入等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses, etc. of Donations to Certified Specified Nonprofit Corporations
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suppl-4201-23/art-64 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-64
**第一項** 新租税特別措置法第六十六条の十一の二第四項の規定は、法人が施行日以後に行う同条第三項の認定の申請について適用し、法人が施行日前に行った旧租税特別措置法第六十六条の十一の二第三項の認定の申請については、なお従前の例による。
suppl-4201-23/art-64/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-64/par-1
The provisions of Article 66-11-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to an application for the certification referred to in paragraph (3) of that Article that a corporation files on or after the Effective Date, and the provisions then in force continue to govern an application for the certification referred to in Article 66-11-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation that a corporation filed before the Effective Date.
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### 第六十五条（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 Inclusion in Deductible Expenses of Donations to Specified Regional Employment Companies, etc.
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suppl-4201-23/art-65 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-65
**第一項** 法人が平成二十五年十一月三十日までに支出する地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二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二条の規定による改正前の地域再生法第十九条第一項に規定する特定地域雇用等促進法人に対する寄附金については、旧租税特別措置法第六十六条の十二の規定は、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 同法第十九条第一項に 地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二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二条の規定による改正前の地域再生法（以下この項及び第四項において「効力地域再生法」という。）第十九条第一項に
同法第五条第三項第三号 効力地域再生法第五条第三項第三号
同法第十九条第一項の 効力地域再生法第十九条第一項の
同法第十九条第二項 効力地域再生法第十九条第二項
租税特別措置法 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第六十五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八条の規定による改正前の租税特別措置法
第三項 同条第二項に 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第六十五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八条の規定による改正前の租税特別措置法第六十六条の十二第二項に
第四項 地域再生法第五条第三項第三号 効力地域再生法第五条第三項第三号
suppl-4201-23/art-65/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-65/par-1
With regard to donations that a corporation makes by November 30, 2013 to a specified regional employment, etc. promotion corporation prescribed in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act, the provisions of Article 66-12 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 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) in Article 19, paragraph (1) of that Act in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act (hereinafter referred to in this paragraph and paragraph (4) as the "Local Revitalization Act as Continued in Effect")
Article 5, paragraph (3), item (iii) of that Act Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect
of Article 19, paragraph (1) of that Act of Article 19, paragraph (1) of the Local Revitalization Act as Continued in Effect
Article 19, paragraph (2) of that Act Article 19, paragraph (2) of the Local Revitalization Act as Continued in Effect
Act on Special Measures Concerning Taxation Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which remains in force pursuant to the provisions of Article 65 of the Supplementary Provisions of that Act
Paragraph (3) in paragraph (2) of that Article in Article 66-12, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which remains in force pursuant to the provisions of Article 65 of the Supplementary Provisions of that Act
Paragraph (4) Article 5, paragraph (3), item (iii) of the Local Revitalization Act Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect
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### 第六十六条（農業生産法人の肉用牛の売却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 from the Sale of Beef Cattle by Agricultural Production Corporations
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suppl-4201-23/art-66 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-66
**第一項** 新租税特別措置法第六十七条の三の規定は、法人の平成二十一年四月一日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。この場合において、法人の同日前に開始し、かつ、同日以後に終了する事業年度における同条の規定の適用については、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。
第一項 （その売却した （平成二十一年四月一日から当該事業年度終了の日までの期間内にその売却した
（当該売却をした日を含む事業年度 （平成二十一年四月一日から当該事業年度終了の日までの期間（以下この項において「経過期間」という。）
が二千頭 が二千頭に当該経過期間の月数を乗じてこれを十二で除して計算した頭数
、二千頭 、当該経過期間内の当該免税対象飼育牛に該当する肉用牛の頭数の合計のうち当該計算した頭数
第五項 事業年度が 事業年度（平成二十一年四月一日前に開始し、かつ、同日以後に終了する事業年度を除く。）が
第六項 前項 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第六十六条の規定により読み替えられた第一項
suppl-4201-23/art-66/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-66/par-1
The provisions of Article 67-3 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after April 1, 2009, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before that date. In this case, with regard to the application of the provisions of that Article in a business year of a corporation that began before that date and ends on or after that date, 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 (1) (that it sold (that it sold within the period from April 1, 2009 to the end of the business year
(the business year that includes the day of that sale (the period from April 1, 2009 to the end of the business year (hereinafter referred to in this paragraph as the "transitional period")
2,000 head the number of head calculated by multiplying 2,000 head by the number of months in that transitional period and dividing the result by 12
, 2,000 head , the number of head so calculated out of the total number of head of beef cattle that are those tax-exempt raised cattle within that transitional period
Paragraph (5) business year business year (excluding a business year that begins before April 1, 2009 and ends on or after that date)
Paragraph (6) the preceding paragraph paragraph (1) as replaced pursuant to the provisions of Article 66 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008)
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### 第六十七条（特定目的会社に係る課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Special Purpose Companies
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suppl-4201-23/art-67 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-67
**第一項** 新租税特別措置法第六十七条の十四第一項の規定は、同項に規定する特定目的会社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六十七条の十四第一項に規定する特定目的会社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-4201-23/art-67/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-67/par-1
The provisions of Article 67-14, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a special purpose company prescribed in that paragraph ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a special purpose company prescribed in Article 67-14, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.
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**第二項** 新租税特別措置法第六十七条の十四第四項の規定は、同条第一項に規定する特定目的会社が施行日以後に開始する事業年度において納付する同条第四項に規定する外国法人税の額（旧租税特別措置法第六十七条の十四第二項の規定により読み替えられた法人税法第六十九条の規定の適用を受けたものを除く。）について適用する。
suppl-4201-23/art-67/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-67/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-67/par-2
The provisions of Article 67-14, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (4) of that Article that a special purpose company prescribed in paragraph (1) of that Article pays in a business year beginning on or after the Effective Date (excluding an amount to which the provisions of Article 69 of the Corporation Tax Act, as replaced pursuant to the provisions of Article 67-14, paragraph (2) of the Former Act on Special Measures Concerning Taxation, were applied).
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### 第六十八条（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-4201-23/art-68 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-68
**第一項** 新租税特別措置法第六十七条の十五第一項の規定は、同項に規定する投資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六十七条の十五第一項に規定する投資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-4201-23/art-68/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-68/par-1
The provisions of Article 67-15, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of an investment corporation prescribed in that paragraph ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of an investment corporation prescribed in Article 67-15, paragraph (1) of the Former Act on Special Measures Concerning Taxation that ended before the Effective Date.
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**第二項** 新租税特別措置法第六十七条の十五第五項の規定は、同条第一項に規定する投資法人が施行日以後に開始する事業年度において納付する同条第五項に規定する外国法人税の額（旧租税特別措置法第六十七条の十五第三項の規定により読み替えられた法人税法第六十九条の規定の適用を受けたものを除く。）について適用する。
suppl-4201-23/art-68/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-68/par-2
The provisions of Article 67-15, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (5) of that Article that an investment corporation prescribed in paragraph (1) of that Article pays in a business year beginning on or after the Effective Date (excluding an amount to which the provisions of Article 69 of the Corporation Tax Act, as replaced pursuant to the provisions of Article 67-15, paragraph (3) of the Former Act on Special Measures Concerning Taxation, were applied).
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### 第六十九条（民間国外債の利子等の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption for Interest, etc. on Private Foreign Bonds
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suppl-4201-23/art-69 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-69
**第一項** 新租税特別措置法第六十七条の十六第二項の規定は、施行日以後に発行される同項に規定する民間国外債につき支払を受ける利子又は同項に規定する発行差金について適用し、施行日前に発行された旧租税特別措置法第六十七条の十六第二項に規定する民間国外債につき支払を受けた利子又は同項に規定する発行差金については、なお従前の例による。
suppl-4201-23/art-69/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-69/par-1
The provisions of Article 67-16, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to interest or issue discounts prescribed in that paragraph received for private foreign bonds prescribed in that paragraph that are issued on or after the Effective Date, and the provisions then in force continue to govern interest or issue discounts prescribed in that paragraph received for private foreign bonds prescribed in Article 67-16, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were issued before the Effective Date.
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### 第七十条（経営革新計画を実施する中小企業者に対する特定同族会社の特別税率の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of the Special Tax Rate for Specified Family Companies to Small and Medium Sized Enterprises Implementing a Business Innovation Plan
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suppl-4201-23/art-70 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-70
**第一項** 旧租税特別措置法第六十八条の二第一項に規定する承認を施行日前に受けた同項に規定する中小企業者が各事業年度終了の時において同項に規定する承認経営革新計画に従って同項の経営革新のための事業を実施している場合については、同条の規定は、なおその効力を有する。この場合において、同項中「平成十八年四月一日から平成二十年三月三十一日までの間に開始する各事業年度」とあるのは、「各事業年度」とする。
suppl-4201-23/art-70/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-70/par-1
Where a small and medium sized enterprise prescribed in Article 68-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that obtained the approval prescribed in that paragraph before the Effective Date is, at the end of each business year, implementing a project for business innovation referred to in that paragraph in accordance with the approved business innovation plan prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "each business year beginning during the period from April 1, 2006 to March 31, 2008" in that paragraph is deemed to be replaced with "each business year".
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### 第七十一条（農林中央金庫の合併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 Mergers, etc. of the Norinchukin Bank
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suppl-4201-23/art-71 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-71
**第一項** 新租税特別措置法第六十八条の二第一項の規定は、施行日以後に行われる同項第五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二の二第五号に掲げる合併については、なお従前の例による。
suppl-4201-23/art-71/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-71/par-1
The provisions of Article 68-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to mergers listed in item (v) of that paragraph that are carried out on or after the Effective Date, and the provisions then in force continue to govern mergers listed in Article 68-2-2, item (v) of the Former Act on Special Measures Concerning Taxation that were carried out before the Effective Date.
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**第二項** 新租税特別措置法第六十八条の二第二項の規定は、施行日以後に行われる同項に規定する共同事業現物出資について適用する。
suppl-4201-23/art-71/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-71/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-71/par-2
The provisions of Article 68-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to capital contributions in kind for joint business prescribed in that paragraph that are made on or after the Effective Date.
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### 第七十二条（特定目的信託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
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suppl-4201-23/art-72 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-72
**第一項** 新租税特別措置法第六十八条の三の二第一項の規定は、同項に規定する特定目的信託に係る同項に規定する受託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六十八条の三の二第一項に規定する特定目的信託に係る同項に規定する受託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-4201-23/art-72/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-72/par-1
The provisions of Article 68-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years, ending on or after the Effective Date, of the Trust Corporation prescribed in that paragraph pertaining to a specified-purpose trust prescribed in that paragraph, and the provisions then in force continue to govern corporation tax for business years, ended before the Effective Date, of the Trust Corporation prescribed in Article 68-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a specified-purpose trust prescribed in that paragraph.
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**第二項** 新租税特別措置法第六十八条の三の二第四項の規定は、同条第一項に規定する特定目的信託に係る同項に規定する受託法人が施行日以後に開始する事業年度において納付する同条第四項に規定する外国法人税の額（旧租税特別措置法第六十八条の三の二第三項の規定により読み替えられた法人税法第六十九条の規定の適用を受けたものを除く。）について適用する。
suppl-4201-23/art-72/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-72/par-2
The provisions of Article 68-3-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (4) of that Article that the Trust Corporation prescribed in paragraph (1) of that Article pertaining to a specified-purpose trust prescribed in that paragraph pays in a business year beginning on or after the Effective Date (excluding an amount to which the provisions of Article 69 of the Corporation Tax Act, as replaced pursuant to the provisions of Article 68-3-2, paragraph (3) of the Former Act on Special Measures Concerning Taxation, were applied).
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### 第七十三条（特定投資信託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 Investment Trust
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suppl-4201-23/art-73 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-73
**第一項** 新租税特別措置法第六十八条の三の三第一項の規定は、同項に規定する特定投資信託に係る同項に規定する受託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六十八条の三の三第一項に規定する特定投資信託に係る同項に規定する受託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-4201-23/art-73/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-73/par-1
The provisions of Article 68-3-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years, ending on or after the Effective Date, of the Trust Corporation prescribed in that paragraph pertaining to a specified investment trust prescribed in that paragraph, and the provisions then in force continue to govern corporation tax for business years, ended before the Effective Date, of the Trust Corporation prescribed in Article 68-3-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a specified investment trust prescribed in that paragraph.
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**第二項** 新租税特別措置法第六十八条の三の三第四項の規定は、同条第一項に規定する特定投資信託に係る同項に規定する受託法人が施行日以後に開始する事業年度において納付する同条第四項に規定する外国法人税の額（旧租税特別措置法第六十八条の三の三第三項の規定により読み替えられた法人税法第六十九条の規定の適用を受けたものを除く。）について適用する。
suppl-4201-23/art-73/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-73/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-73/par-2
The provisions of Article 68-3-3, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the amount of foreign country's corporate tax prescribed in paragraph (4) of that Article that the Trust Corporation prescribed in paragraph (1) of that Article pertaining to a specified investment trust prescribed in that paragraph pays in a business year beginning on or after the Effective Date (excluding an amount to which the provisions of Article 69 of the Corporation Tax Act, as replaced pursuant to the provisions of Article 68-3-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation, were applied).
machine translation, not official
### 第七十四条（課税所得の範囲の変更等の場合の特例に関する経過措置） — Transitional Measures Concerning Special Provisions in the Case of a Change in the Scope of Taxable Income, etc.
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suppl-4201-23/art-74 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-74
**第一項** 新租税特別措置法第六十八条の三の五の規定は、施行日後に同条第一項に規定する特定普通法人が同項に規定する公益法人等に該当することとなる場合について適用する。
suppl-4201-23/art-74/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-74/par-1
The provisions of Article 68-3-5 of the New Act on Special Measures Concerning Taxation apply where a specified ordinary corporation prescribed in paragraph (1) of that Article comes to fall under the category of public interest corporations, etc. prescribed in that paragraph after the Effective Date.
machine translation, not official
**第二項** 施行日から附則第一条第五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六十八条の三の五の規定の適用については、同条第一項中「一般社団法人若しくは一般財団法人又は医療法人のうち、」とあるのは、「医療法人のうち」とする。
suppl-4201-23/art-74/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-74/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-74/par-2
With regard to the application of the provisions of Article 68-3-5 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 (v) of the Supplementary Provisions, the phrase "of general incorporated associations, general incorporated foundations or medical care corporations, those" in paragraph (1) of that Article is deemed to be replaced with "of medical care corporations, those".
machine translation, not official
### 第七十五条（連結法人が試験研究を行った場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where a Consolidated Corporation Conducts Experimental Research
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suppl-4201-23/art-75 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-75
**第一項** 新租税特別措置法第六十八条の九の規定は、連結法人の連結親法人事業年度（法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。以下附則第七十九条までにおいて同じ。）が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、連結法人の連結親法人事業年度が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-4201-23/art-75/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-75/par-1
The provisions of Article 68-9 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; the same applies hereinafter up to Article 79 of the Supplementary Provisions) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
machine translation, not official
### 第七十六条（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
caption: machine translation, not official
suppl-4201-23/art-76 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-76
**第一項** 新租税特別措置法第六十八条の十（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施行日以後に取得又は製作若しくは建設をする同項に規定するエネルギー需給構造改革推進設備等について適用する。
suppl-4201-23/art-76/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-76/par-1
The provisions of Article 68-10 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (1), item (iv)) apply to equipment, etc. for promoting reform of the energy supply and demand structure 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, manufactures or constructs on or after the Effective Date.
machine translation, not official
### 第七十七条（連結法人が事業基盤強化設備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 Business Base Strengthening Equipment
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suppl-4201-23/art-77 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-77
**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附則第一条第七号に定める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十二第一項第六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-4201-23/art-77/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-77/par-1
The provisions then in force continue to govern machinery and equipment specified in Article 68-12, paragraph (1), item (vi) 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 date specified in Article 1, item (vii) of the Supplementary Provisions.
machine translation, not official
**第二項** 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七号に定める日以後に取得又は製作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-4201-23/art-77/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-77/par-2
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 item (vii) of 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 date specified in Article 1, item (vii) of the Supplementary Provisions.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の十二（第五項に係る部分に限る。）の規定は、連結法人の連結親法人事業年度が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する。
suppl-4201-23/art-77/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-77/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-77/par-3
The provisions of Article 68-12 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (5)) apply to corporation tax for consolidated business years for which the consolidated corporation's consolidated parent corporation business year begins on or after the Effective Date.
machine translation, not official
### 第七十八条（連結法人が情報基盤強化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 Information Infrastructure Enhancement Equipment, etc.
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suppl-4201-23/art-78 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-78
**第一項** 新租税特別措置法第六十八条の十五の規定は、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の施行日前に終了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。この場合において、同条第一項に規定する大規模連結法人として政令で定める連結法人の施行日前に開始し、かつ、施行日以後に終了する連結事業年度における同条の規定の適用については、同項中「（大規模連結法人として政令で定める連結法人の当該供用年度の指定期間内における適用対象投資額」とあるのは「（平成二十年四月一日から当該供用年度終了の日までの期間内に事業の用に供した情報基盤強化設備等の取得価額の合計額」と、「には、二百億円に当該情報基盤強化設備等の取得価額が当該適用対象投資額」とあるのは「における当該期間内に事業の用に供した情報基盤強化設備等の取得価額については、二百億円に当該取得価額が当該合計額」とする。
suppl-4201-23/art-78/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-78/par-1
The provisions of Article 68-15 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before the Effective Date. In this case, with regard to the application of the provisions of that Article in a consolidated business year of a consolidated corporation specified by Cabinet Order as a large-scale consolidated corporation prescribed in paragraph (1) of that Article that began before the Effective Date and ends on or after the Effective Date, the phrase "(where the covered investment amount, within the designated period of that year of commencement of use, of a consolidated corporation specified by Cabinet Order as a large-scale consolidated corporation" in that paragraph is deemed to be replaced with "(where the total acquisition cost of information infrastructure enhancement equipment, etc. put to business use within the period from April 1, 2008 to the end of that year of commencement of use"; and the phrase ", the amount calculated by multiplying 20 billion yen by the ratio of the acquisition cost of that information infrastructure enhancement equipment, etc. to that covered investment amount" is deemed to be replaced with ", for the acquisition cost of information infrastructure enhancement equipment, etc. put to business use within that period, the amount calculated by multiplying 20 billion yen by the ratio of that acquisition cost to that total amount".
machine translation, not official
### 第七十九条（連結法人の教育訓練費の額が増加した場合の法人税額の特別控除に関する経過措置） — Transitional Measures Concerning the Special Corporation Tax Credit Where the Amount of Education and Training Expenses of a Consolidated Corporation Has Increased
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suppl-4201-23/art-79 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-79
**第一項** 旧租税特別措置法第六十八条の十五の二第一項又は第二項に規定する連結法人の連結親法人事業年度が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-4201-23/art-79/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-79/par-1
The provisions then in force continue to govern corporation tax of a consolidated corporation prescribed in Article 68-15-2, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation for consolidated business years for which the consolidated corporation's consolidated parent corporation business year began before the Effective Date.
machine translation, not official
### 第八十条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation by Consolidated Corporations
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suppl-4201-23/art-80 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-80
**第一項** 新租税特別措置法第六十八条の十六第一項の規定は、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特定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十六第一項に規定する特定設備等については、なお従前の例による。
suppl-4201-23/art-80/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-80/par-1
The provisions of Article 68-16, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified 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. (meaning an 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 specified equipment, etc. prescribed in Article 68-16, 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
**第二項** 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八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第一項に規定する集積産業用資産については、なお従前の例による。
suppl-4201-23/art-80/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-80/par-2
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 (viii) of the Supplementary Provisions, and the provisions then in force continue to govern industrial cluster assets 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 that date.
machine translation, not official
**第三項** 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-4201-23/art-80/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-80/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-80/par-3
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
**第四項** 新租税特別措置法第六十八条の二十六第一項の規定は、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資源再生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-4201-23/art-80/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-80/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-80/par-4
The provisions of Article 68-26, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to resource recycling 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 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 the Effective Date.
machine translation, not official
**第五項** 新租税特別措置法第六十八条の三十一第二項の規定は、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施行日以後に取得又は製作をする同項に規定する障害者対応設備等について適用し、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三十一第二項に規定する障害者対応設備等については、なお従前の例による。
suppl-4201-23/art-80/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-80/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-80/par-5
The provisions of Article 68-31, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to equipment for persons with disabilities, etc. prescribed in that paragraph that a 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 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 acquired or manufactured before the Effective Date.
machine translation, not official
### 第八十一条（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 a Transfer of Assets, etc. by a Consolidated Corporation
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suppl-4201-23/art-81 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-81
**第一項** 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七号及び第二十五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同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-4201-23/art-81/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-81/par-1
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), items (vii) and (xxv) 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 (v) 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 68-75, 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 that date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の八十四第一項第二号の規定は、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五号に定める日以後に行う同項に規定する所有隣接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八十四第一項に規定する所有隣接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-4201-23/art-81/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-81/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-81/par-2
The provisions of Article 68-84, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation apply to corporation tax pertaining to a transfer of owned adjacent land, 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 carries out on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern corporation tax pertaining to a transfer of owned adjacent land, etc. prescribed in Article 68-84, 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
### 第八十二条（連結親法人である鉱工業技術研究組合等の所得計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Calculation of Income of Mining and Manufacturing Technology Research Associations, etc. That Are Consolidated Parent Corporations
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suppl-4201-23/art-82 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-82 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-82
**第一項** 旧租税特別措置法第六十八条の九十四第一項に規定する連結親法人が平成二十年七月一日前に取得又は製作をした旧租税特別措置法第六十六条の十第一項第二号に定める固定資産については、なお従前の例による。
suppl-4201-23/art-82/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-82/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-82/par-1
The provisions then in force continue to govern fixed assets specified in Article 66-10, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation prescribed in Article 68-94, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired or manufactured before July 1, 2008.
machine translation, not official
### 第八十三条（連結法人の特定の基金に対する負担金等の損金算入の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inclusion in Deductible Expenses of Contributions, etc. to Specified Funds by Consolidated Corporations
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suppl-4201-23/art-83 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-83
**第一項** 新租税特別措置法第六十八条の九十五第一項（新租税特別措置法第六十六条の十一第一項第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五号に定める日以後に支出する新租税特別措置法第六十六条の十一第一項第六号に掲げる負担金について適用する。
suppl-4201-23/art-83/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-83/par-1
The provisions of Article 68-95, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 66-11, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation) apply to contributions listed in Article 66-11, paragraph (1), item (vi) 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 pays on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
machine translation, not official
### 第八十四条（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 Inclusion in Deductible Expenses of Donations by Consolidated Corporations to Specified Regional Employment Companies, etc.
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suppl-4201-23/art-84 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-84
**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二十五年十一月三十日までに支出する地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二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二条の規定による改正前の地域再生法第十九条第一項に規定する特定地域雇用等促進法人に対する寄附金については、旧租税特別措置法第六十八条の九十六の二の規定は、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 同法第十九条第一項に 地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二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二条の規定による改正前の地域再生法（以下この項において「効力地域再生法」という。）第十九条第一項に
同法第五条第三項第三号 効力地域再生法第五条第三項第三号
同法第十九条第一項の 効力地域再生法第十九条第一項の
同法第十九条第二項 効力地域再生法第十九条第二項
租税特別措置法 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第八十四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八条の規定による改正前の租税特別措置法
第三項 同条第二項 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第八十四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八条の規定による改正前の租税特別措置法第六十八条の九十六の二第二項
suppl-4201-23/art-84/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-84/par-1
With regard to donations that a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation makes by November 30, 2013 to a specified regional employment, etc. promotion corporation prescribed in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act, the provisions of Article 68-96-2 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 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) in Article 19, paragraph (1) of that Act in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act (hereinafter referred to in this paragraph as the "Local Revitalization Act as Continued in Effect")
Article 5, paragraph (3), item (iii) of that Act Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect
of Article 19, paragraph (1) of that Act of Article 19, paragraph (1) of the Local Revitalization Act as Continued in Effect
Article 19, paragraph (2) of that Act Article 19, paragraph (2) of the Local Revitalization Act as Continued in Effect
Act on Special Measures Concerning Taxation Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which remains in force pursuant to the provisions of Article 84 of the Supplementary Provisions of that Act
Paragraph (3) paragraph (2) of that Article Article 68-96-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which remains in force pursuant to the provisions of Article 84 of the Supplementary Provisions of that Act
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### 第八十五条（連結欠損金額の範囲の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Scope of the Amount of Consolidated Loss
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suppl-4201-23/art-85 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-85 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-85
**第一項** 旧租税特別措置法第六十八条の九十七第一項に規定する最初に開始する連結事業年度開始の日前五年以内に開始した各事業年度において生じた同項に規定する欠損金額については、同条の規定は、なおその効力を有する。
suppl-4201-23/art-85/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-85/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-85/par-1
With regard to the amount of loss prescribed in Article 68-97, paragraph (1) of the Former Act on Special Measures Concerning Taxation incurred in each business year that began within five years before the first day of the consolidated business year that first begins as prescribed in that paragraph, the provisions of that Article remain in force.
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### 第八十六条（連結法人である農業生産法人の肉用牛の売却に係る連結所得の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Consolidated Income from the Sale of Beef Cattle by Agricultural Production Corporations That Are Consolidated Corporations
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suppl-4201-23/art-86 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-86
**第一項** 新租税特別措置法第六十八条の百一の規定は、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平成二十一年四月一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の同日前に終了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。この場合において、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同日前に開始し、かつ、同日以後に終了する連結事業年度における同条の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第一項 （その売却した （平成二十一年四月一日から当該連結事業年度終了の日までの期間内にその売却した
（当該売却をした日を含む連結事業年度 （平成二十一年四月一日から当該連結事業年度終了の日までの期間（以下この項において「経過期間」という。）
が二千頭 が二千頭に当該経過期間の月数を乗じてこれを十二で除して計算した頭数
、二千頭 、当該経過期間内の当該免税対象飼育牛に該当する肉用牛の頭数の合計のうち当該計算した頭数
第四項 連結事業年度が 連結事業年度（平成二十一年四月一日前に開始し、かつ、同日以後に終了する連結事業年度を除く。）が
第五項 前項 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第八十六条の規定により読み替えられた第一項
suppl-4201-23/art-86/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-86/par-1
The provisions of Article 68-101 of the New Act on Special Measures Concerning Taxation apply to corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation ending on or after April 1, 2009, and the provisions then in force continue to govern corporation tax for consolidated business years of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that ended before that date. In this case, with regard to the application of the provisions of that Article in a consolidated business year of a consolidated parent corporation or of a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation that began before that date and ends on or after that date, 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 (1) (that it sold (that it sold within the period from April 1, 2009 to the end of the consolidated business year
(the consolidated business year that includes the day of that sale (the period from April 1, 2009 to the end of the consolidated business year (hereinafter referred to in this paragraph as the "transitional period")
2,000 head the number of head calculated by multiplying 2,000 head by the number of months in that transitional period and dividing the result by 12
, 2,000 head , the number of head so calculated out of the total number of head of beef cattle that are those tax-exempt raised cattle within that transitional period
Paragraph (4) consolidated business year consolidated business year (excluding a consolidated business year that begins before April 1, 2009 and ends on or after that date)
Paragraph (5) the preceding paragraph paragraph (1) as replaced pursuant to the provisions of Article 86 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008)
machine translation, not official
### 第八十七条（経営革新計画を実施する連結親法人である中小企業者に対する特定同族会社の特別税率の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of the Special Tax Rate for Specified Family Companies to Small and Medium Sized Enterprises That Are Consolidated Parent Corporations Implementing a Business Innovation Plan
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suppl-4201-23/art-87 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-87 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-87
**第一項** 旧租税特別措置法第六十八条の百九第一項に規定する承認を施行日前に受けた同項に規定する連結親法人が各連結事業年度終了の時において同項に規定する承認経営革新計画に従って同項の経営革新のための事業を実施している場合については、同条の規定は、なおその効力を有する。この場合において、同項中「法人税法第十五条の二第一項に規定する連結親法人事業年度が平成十八年四月一日から平成二十年三月三十一日までの間に開始する各連結事業年度」とあるのは、「各連結事業年度」とする。
suppl-4201-23/art-87/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-87/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-87/par-1
Where a consolidated parent corporation prescribed in Article 68-109, paragraph (1) of the Former Act on Special Measures Concerning Taxation that obtained the approval prescribed in that paragraph before the Effective Date is, at the end of each consolidated business year, implementing a project for business innovation referred to in that paragraph in accordance with the approved business innovation plan prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "each consolidated business year for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act begins during the period from April 1, 2006 to March 31, 2008" in that paragraph is deemed to be replaced with "each consolidated business year".
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### 第八十八条（相続税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Inheritance Tax
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suppl-4201-23/art-88 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-88
**第一項** 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。）により財産を取得した者が、当該取得した財産に属する金銭を平成二十五年十一月三十日までに地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二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二条の規定による改正前の地域再生法第十九条第一項に規定する特定地域雇用等促進法人に対し贈与（贈与をした者の死亡により効力を生ずる贈与を除く。）をした場合については、旧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、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。
第十一項 同法第十九条第一項に 地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二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二条の規定による改正前の地域再生法（以下この項及び次項において「効力地域再生法」という。）第十九条第一項に
同法第五条第三項第三号 効力地域再生法第五条第三項第三号
同法第十九条第一項の 効力地域再生法第十九条第一項の
第十一項において準用する前項 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第八十八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八条の規定による改正前の租税特別措置法（第五項において「平成二十年旧法」という。）第七十条第十一項において準用する前項
第十一項において準用する第一項 平成二十年旧法第七十条第十一項において準用する第一項
第十一項の 同条第十一項の
第十二項 地域再生法第五条第三項第三号 効力地域再生法第五条第三項第三号
suppl-4201-23/art-88/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-88/par-1
Where a person who acquired property by inheritance or bequest (including a gift that takes effect upon the death of the donor) has, by November 30, 2013, made a gift (excluding a gift that takes effect upon the death of the donor) of money belonging to the property so acquired to a specified regional employment, etc. promotion corporation prescribed in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act, the provisions of Article 70, paragraphs (11) and (12) 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 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 (11) in Article 19, paragraph (1) of that Act in Article 19, paragraph (1) of the Local Revitalization Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which remains in force pursuant to the provisions of Article 2 of the Supplementary Provisions of that Act (hereinafter referred to in this paragraph and the following paragraph as the "Local Revitalization Act as Continued in Effect")
Article 5, paragraph (3), item (iii) of that Act Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect
of Article 19, paragraph (1) of that Act of Article 19, paragraph (1) of the Local Revitalization Act as Continued in Effect
the preceding paragraph as applied mutatis mutandis pursuant to paragraph (11) the preceding paragraph as applied mutatis mutandis pursuant to Article 70, paragraph (11) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which remains in force pursuant to the provisions of Article 88 of the Supplementary Provisions of that Act (referred to as "the 2008 Former Act" in paragraph (5))
paragraph (1) as applied mutatis mutandis pursuant to paragraph (11) paragraph (1) as applied mutatis mutandis pursuant to Article 70, paragraph (11) of the 2008 Former Act
of paragraph (11) of paragraph (11) of that Article
Paragraph (12) Article 5, paragraph (3), item (iii) of the Local Revitalization Act Article 5, paragraph (3), item (iii) of the Local Revitalization Act as Continued in Effect
machine translation, not official
### 第八十九条（登録免許税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Registration and License Tax
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suppl-4201-23/art-89 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-89 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89
**第一項** 新租税特別措置法第七十六条第一項の規定は、施行日以後に同項に規定する農地保有合理化事業を行う法人が買入れをする同項に規定する農用地の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第七十六条第一項に規定する農地保有合理化事業を行う法人が買入れをした同項に規定する農用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-4201-23/art-89/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-89/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-1
The provisions of Article 76, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of agricultural land prescribed in that paragraph that a corporation conducting a farmland holding rationalization project prescribed in that paragraph purchases 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 agricultural land prescribed in that paragraph that a corporation conducting a farmland holding rationalization project prescribed in Article 76, paragraph (1) of the Former Act on Special Measures Concerning Taxation purchased before the Effective Date.
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**第二項** 新租税特別措置法第七十八条の二の規定は、施行日以後に漁業協同組合が同条第一項に規定する権利義務の承継をする場合における当該承継に係る不動産又は船舶の権利の移転の登記に係る登録免許税について適用し、施行日前に漁業協同組合が旧租税特別措置法第七十八条の二第一項に規定する権利義務の承継をした場合における当該承継に係る不動産又は船舶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-4201-23/art-89/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-89/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-2
The provisions of Article 78-2 of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property or vessels pertaining to a succession to rights and obligations prescribed in paragraph (1) of that Article, in the case where a fishery cooperative carries out that succession on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property or vessels pertaining to a succession to rights and obligations prescribed in Article 78-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, in the case where a fishery cooperative carried out that succession before the Effective Date.
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**第三項** 漁業協同組合が、施行日前に旧租税特別措置法第七十八条の二第二項に規定する合併をした場合において当該合併により取得した不動産又は船舶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-4201-23/art-89/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-89/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-3
The provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property or vessels that a fishery cooperative acquired through a merger prescribed in Article 78-2, paragraph (2) of the Former Act on Special Measures Concerning Taxation, in the case where it carried out that merger before the Effective Date.
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**第四項** 新租税特別措置法第八十条第一項の規定は、施行日以後に同項に規定する認定がされる場合における同項各号に掲げる事項についての登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十条第一項に規定する認定がされた場合におけ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-4201-23/art-89/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-89/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-4
The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in the items of that paragraph in the case where the certification prescribed in that paragraph is given on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where the certification prescribed in that paragraph was given before the Effective Date.
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**第五項** 新租税特別措置法第八十条第二項の規定は、施行日以後に同項に規定する決定がされる場合における同条第一項第一号に掲げる事項についての登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十条第二項に規定する決定がされた場合における同条第一項第一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-4201-23/art-89/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-89/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-5
The provisions of Article 80, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registration of the matters listed in paragraph (1), item (i) of that Article in the case where the decision prescribed in paragraph (2) of that Article is made on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on registration of the matters listed in Article 80, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation in the case where the decision prescribed in paragraph (2) of that Article was made before the Effective Date.
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**第六項** 旧租税特別措置法第八十条の二第一項に規定する認定経営基盤強化計画又は同条第三項第一号に規定する経営強化計画若しくは同項第二号に規定する変更後の経営強化計画が施行日前に提出された場合における同条第一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-4201-23/art-89/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-89/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-6
The provisions then in force continue to govern registration and license tax on registration of the matters listed in the items of Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation in the case where a certified business foundation strengthening plan prescribed in paragraph (1) of that Article, or a management strengthening plan prescribed in paragraph (3), item (i) of that Article or a modified management strengthening plan prescribed in item (ii) of that paragraph, was submitted before the Effective Date.
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**第七項** 新租税特別措置法第八十条の二第一項の規定は、施行日以後に農林中央金庫が同項に規定する事業譲渡により不動産に関する権利を取得する場合（前項の規定によりなお従前の例によることとされる場合を除く。）における当該不動産に係る抵当権の移転の登記に係る登録免許税について適用し、施行日前に農林中央金庫が旧租税特別措置法第八十条の三第一項に規定する事業譲渡により取得した不動産に係る抵当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-4201-23/art-89/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-89/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-7
The provisions of Article 80-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of mortgages on real property in the case where the Norinchukin Bank acquires rights concerning that real property through a business transfer prescribed in that paragraph on or after the Effective Date (excluding the case where the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph), and the provisions then in force continue to govern registration and license tax on the registration of transfer of mortgages on real property that the Norinchukin Bank acquired through a business transfer prescribed in Article 80-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation before the Effective Date.
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**第八項** 旧租税特別措置法第八十条の三第二項に規定する信用農業協同組合連合会が、施行日前に同項に規定する信用事業の全部又は一部の譲受けにより取得した不動産に係る抵当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-4201-23/art-89/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-89/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-8
The provisions then in force continue to govern registration and license tax on the registration of transfer of mortgages on real property that a federation of credit agricultural cooperatives prescribed in Article 80-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date by taking over all or part of the credit business prescribed in that paragraph.
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**第九項** 旧租税特別措置法第八十条の三第三項に規定する特定農業協同組合が、施行日前に同項に規定する信用事業の全部又は一部の譲受けにより取得した不動産に係る抵当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-4201-23/art-89/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-89/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-9
The provisions then in force continue to govern registration and license tax on the registration of transfer of mortgages on real property that a specified agricultural cooperative prescribed in Article 80-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date by taking over all or part of the credit business prescribed in that paragraph.
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**第十項** 新租税特別措置法第八十条の二第二項の規定は、施行日以後に同項に規定する特定農業協同組合が同項に規定する合併により取得する不動産に係る権利の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十条の三第四項に規定する特定農業協同組合が同項に規定する合併により取得した不動産に係る権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-89/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-10
The provisions of Article 80-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights concerning real property that a specified agricultural cooperative prescribed in that paragraph acquires through a merger prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights concerning real property that a specified agricultural cooperative prescribed in Article 80-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation acquired through a merger prescribed in that paragraph before the Effective Date.
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**第十一項** 農業信用基金協会が、施行日前に旧租税特別措置法第八十条の四第一項に規定する保証事業の譲渡を行った場合において当該譲渡により個人又は法人が取得をした不動産の抵当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-4201-23/art-89/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-89/par-11 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-11
The provisions then in force continue to govern registration and license tax on the registration of transfer of mortgages on real property that an individual or a corporation acquired through a transfer of guarantee business prescribed in Article 80-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation, in the case where an agricultural credit guarantee fund association carried out that transfer before the Effective Date.
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**第十二項** 株式会社が平成十八年四月一日から平成十九年三月三十一日までの間に新設分割又は吸収分割を行った場合において、旧租税特別措置法第八十一条第九項の規定により読み替えて適用される旧租税特別措置法第七十九条第一項に規定する勧告若しくは指示若しくは認定、旧租税特別措置法第八十条第一項に規定する認定又は旧租税特別措置法第八十条の二第一項に規定する認定であって当該期間内にされたものに係る旧租税特別措置法第七十九条第一項（第一号から第四号までを除く。）、旧租税特別措置法第八十条第一項（第一号から第四号までを除く。）又は旧租税特別措置法第八十条の二第一項（第一号から第三号まで及び第五号を除き、同条第三項において準用する場合を含む。）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-4201-23/art-89/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-89/par-12 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-12
In the case where a stock company carried out an incorporation-type company split or absorption-type company split during the period from April 1, 2006 to March 31, 2007, the provisions then in force continue to govern registration and license tax on registration of the matters listed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iv)), Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iv)) or Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iii) and item (v), and including as applied mutatis mutandis pursuant to paragraph (3) of that Article) pertaining to a recommendation, instruction or certification prescribed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation as applied following the deemed replacement of terms pursuant to the provisions of Article 81, paragraph (9) of the Former Act on Special Measures Concerning Taxation, a certification prescribed in Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a certification prescribed in Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which was given during that period.
machine translation, not official
**第十三項** 株式会社が平成十九年四月一日から平成二十年三月三十一日までの間に新設分割又は吸収分割を行った場合において、旧租税特別措置法第八十一条第十項の規定により読み替えて適用される旧租税特別措置法第七十九条第一項に規定する勧告若しくは指示若しくは認定、旧租税特別措置法第八十条第一項に規定する認定又は旧租税特別措置法第八十条の二第一項に規定する認定であって当該期間内にされたものに係る旧租税特別措置法第七十九条第一項（第一号から第四号までを除く。）、旧租税特別措置法第八十条第一項（第一号から第四号までを除く。）又は旧租税特別措置法第八十条の二第一項（第一号から第三号まで及び第五号を除き、同条第三項において準用する場合を含む。）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-4201-23/art-89/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-89/par-13 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-13
In the case where a stock company carried out an incorporation-type company split or absorption-type company split during the period from April 1, 2007 to March 31, 2008, the provisions then in force continue to govern registration and license tax on registration of the matters listed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iv)), Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iv)) or Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding items (i) through (iii) and item (v), and including as applied mutatis mutandis pursuant to paragraph (3) of that Article) pertaining to a recommendation, instruction or certification prescribed in Article 79, paragraph (1) of the Former Act on Special Measures Concerning Taxation as applied following the deemed replacement of terms pursuant to the provisions of Article 81, paragraph (10) of the Former Act on Special Measures Concerning Taxation, a certification prescribed in Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation or a certification prescribed in Article 80-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, which was given during that period.
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**第十四項** 新租税特別措置法第八十三条の三第一項の規定は、施行日以後に同項に規定する特定目的会社が取得する同項に規定する特定不動産で同項第二号の要件を満たすもの又は指名金銭債権に係る同項に規定する不動産の権利の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の三第一項に規定する特定目的会社が取得した同項に規定する特定不動産で同項第二号の要件を満たすもの又は指名金銭債権に係る同項に規定する不動産の権利の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-89/par-14 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-14
The provisions of Article 83-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of rights to real property prescribed in that paragraph pertaining to specified real property prescribed in that paragraph that satisfies the requirement of item (ii) of that paragraph, or to nominative monetary claims, that a special purpose company prescribed in that paragraph acquires on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of rights to real property prescribed in that paragraph pertaining to specified real property prescribed in that paragraph that satisfies the requirement of item (ii) of that paragraph, or to nominative monetary claims, that a special purpose company prescribed in Article 83-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation acquired before the Effective Date.
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**第十五項** 新租税特別措置法第八十三条の三第二項の規定は、施行日以後に同項に規定する信託会社等が同項に規定する不動産の所有権を取得する場合における当該不動産の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の三第二項に規定する信託会社等が同項に規定する不動産の所有権を取得した場合における当該不動産の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-89/par-15 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-15
The provisions of Article 83-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property in the case where a trust company, etc. prescribed in that paragraph acquires ownership of the real property prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property in the case where a trust company, etc. prescribed in Article 83-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation acquired ownership of the real property prescribed in that paragraph before the Effective Date.
machine translation, not official
**第十六項** 新租税特別措置法第八十三条の三第三項の規定は、施行日以後に同項に規定する投資法人が同項に規定する不動産の所有権を取得する場合における当該不動産の所有権の移転の登記に係る登録免許税について適用し、施行日前に旧租税特別措置法第八十三条の三第三項に規定する投資法人が同項に規定する不動産の所有権を取得した場合における当該不動産の所有権の移転の登記に係る登録免許税については、なお従前の例による。
suppl-4201-23/art-89/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-89/par-16 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-16
The provisions of Article 83-3, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on the registration of transfer of ownership of real property in the case where an investment corporation prescribed in that paragraph acquires ownership of the real property prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern registration and license tax on the registration of transfer of ownership of real property in the case where an investment corporation prescribed in Article 83-3, paragraph (3) of the Former Act on Special Measures Concerning Taxation acquired ownership of the real property prescribed in that paragraph before the Effective Date.
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### 第九十条（酒税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Liquor Tax
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suppl-4201-23/art-90 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-90 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-90
**第一項** この附則に別段の定めがあるものを除き、施行日前に課した、又は課すべきであった酒税については、なお従前の例による。
suppl-4201-23/art-90/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-90/par-1
Except as otherwise provided in these Supplementary Provisions, the provisions then in force continue to govern liquor tax that was imposed, or should have been imposed, before the Effective Date.
machine translation, not official
**第二項** 施行日前にした行為及び前項の規定によりなお従前の例によることとされる酒税に係る施行日以後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4201-23/art-90/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-90/par-2
With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date in relation to liquor tax that the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph, the provisions then in force continue to govern.
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### 第九十一条（揮発油税及び地方道路税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gasoline Tax and Local Road Tax
caption: machine translation, not official
suppl-4201-23/art-91 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-91
**第一項** 第八条の規定（租税特別措置法第八十八条の六の次に一条を加える改正規定に限る。）の施行の際、揮発油等の品質の確保等に関する法律（昭和五十一年法律第八十八号）第十二条の五第一項第三号に規定する揮発油特定加工業者又は同法第十七条の三第一項に規定する揮発油生産業者の揮発油の製造場に現存する揮発油（当該製造場において製造されたものに限る。）のうち、新租税特別措置法第八十八条の七第一項各号のいずれかに掲げる物品と揮発油（同項各号に掲げる物品以外のアルコール含有物又はエチル―ターシャリ―ブチルエーテルを混和して製造したものを除く。）とを混和して製造した揮発油であって揮発油等の品質の確保等に関する法律第十三条に規定する揮発油規格に適合するもの（当該揮発油が同項各号のいずれかに掲げる物品を混和して製造したものであることにつき、政令で定めるところにより、経済産業大臣が証明したものに限る。）については、当該揮発油を同項に規定するバイオエタノール等揮発油と、当該揮発油の製造者を新租税特別措置法第八十八条の七第三項前段の届出をした者と、それぞれみなして、同条（第三項から第六項まで及び第九項を除く。）の規定を適用する。
suppl-4201-23/art-91/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-91/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-91/par-1
When the provisions of Article 8 (limited to the amending provisions adding one Article after Article 88-6 of the Act on Special Measures Concerning Taxation) come into effect, with regard to gasoline existing at the gasoline manufacturing site of a specified gasoline processor prescribed in Article 12-5, paragraph (1), item (iii) of the Act on the Quality Control of Gasoline and Other Fuels (Act No. 88 of 1976) or of a gasoline producer prescribed in Article 17-3, paragraph (1) of that Act (limited to gasoline manufactured at that manufacturing site), which is gasoline manufactured by blending any of the articles listed in the items of Article 88-7, paragraph (1) of the New Act on Special Measures Concerning Taxation with gasoline (excluding gasoline manufactured by blending in alcohol-containing substances other than the articles listed in the items of that paragraph or ethyl tertiary-butyl ether) and which conforms to the gasoline standards prescribed in Article 13 of the Act on the Quality Control of Gasoline and Other Fuels (limited to gasoline for which the Minister of Economy, Trade and Industry has certified, pursuant to the provisions of Cabinet Order, that it was manufactured by blending any of the articles listed in the items of that paragraph), the provisions of that Article (excluding paragraphs (3) through (6) and paragraph (9)) apply by deeming that gasoline to be gasoline blended with bioethanol, etc. prescribed in that paragraph, and the manufacturer of that gasoline to be a person who has given the notification referred to in the first sentence of Article 88-7, paragraph (3) of the New Act on Special Measures Concerning Taxation, respectively.
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### 第九十二条（印紙税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Stamp Tax
caption: machine translation, not official
suppl-4201-23/art-92 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-92
**第一項** 旧租税特別措置法第九十一条の二に規定する民法第三十四条の規定に基づき設立された法人であって一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律第四十条第一項の規定により一般社団法人又は一般財団法人として存続するもののうち、同法第百六条第一項（同法第百二十一条第一項において読み替えて準用する場合を含む。）の登記をしていないものは、新租税特別措置法第九十一条の二に規定する公益社団法人又は公益財団法人とみなして、同条の規定を適用する。
suppl-4201-23/art-92/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-92/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-92/par-1
A corporation established under the provisions of Article 34 of the Civil Code as prescribed in Article 91-2 of the Former Act on Special Measures Concerning Taxation which continues to exist as a general incorporated association or general incorporated foundation pursuant to the provisions of Article 40, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations and which has not completed the registration referred to in Article 106, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 121, paragraph (1) of that Act following the deemed replacement of terms) is deemed to be an incorporated public interest association or incorporated public interest foundation prescribed in Article 91-2 of the New Act on Special Measures Concerning Taxation, and the provisions of that Article apply.
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### 第百十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4201-23/art-119 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-119 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-119
**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-4201-23/art-119/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-119/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-119/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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### 第百十九条の二（この法律の公布の日が平成二十年四月一日後となる場合における経過措置） — Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2008
caption: machine translation, not official
suppl-4201-23/art-119-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-119-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-119-2
**第一項** この法律の公布の日が平成二十年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
suppl-4201-23/art-119-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-119-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-119-2/par-1
Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2008 (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.
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### 第百二十条（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-4201-23/art-120 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-120 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-120
**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-4201-23/art-120/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-120/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-120/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
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- suppl-4201-23/art-1/par-1/item-2: 附則第五十二条第三項 → 租税特別措置法 附則第五十二条第三項 (Supplementary Provisions, Article 52, paragraph (3)), suppl-4201-23/art-52/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-52/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-52/par-3
- suppl-4201-23/art-1/par-1/item-3/sub-2: 附則第三十条 → 租税特別措置法 附則第三十条 (Supplementary Provisions, Article 30), suppl-4201-23/art-30 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-30
- suppl-4201-23/art-1/par-1/item-3/sub-2: 第三十二条 → 租税特別措置法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-4201-23/art-32 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32
- suppl-4201-23/art-1/par-1/item-3/sub-2: 第五十四条 → 租税特別措置法 附則第五十四条 (Supplementary Provisions, Article 54), suppl-4201-23/art-54 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-54
- suppl-4201-23/art-1/par-1/item-3/sub-2: 第三十三条 → 租税特別措置法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4201-23/art-33 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-33
- suppl-4201-23/art-1/par-1/item-3/sub-2: 第四十四条第一項 → 租税特別措置法 附則第四十四条第一項 (Supplementary Provisions, Article 44, paragraph (1)), suppl-4201-23/art-44/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-44/par-1
- suppl-4201-23/art-1/par-1/item-3/sub-2: 第三十八条 → 租税特別措置法 附則第三十八条 (Supplementary Provisions, Article 38), suppl-4201-23/art-38 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-38
- suppl-4201-23/art-1/par-1/item-3/sub-2: 第四十二条 → 租税特別措置法 附則第四十二条 (Supplementary Provisions, Article 42), suppl-4201-23/art-42 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-42
- suppl-4201-23/art-1/par-1/item-3/sub-2: 第四十三条 → 租税特別措置法 附則第四十三条 (Supplementary Provisions, Article 43), suppl-4201-23/art-43 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43
- suppl-4201-23/art-1/par-1/item-3/sub-2: 第三十六条 → 租税特別措置法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-4201-23/art-36 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-36
- suppl-4201-23/art-1/par-1/item-3/sub-2: 第四十五条 → 租税特別措置法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4201-23/art-45 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-45
- suppl-4201-23/art-1/par-1/item-3/sub-2: 第四十七条 → 租税特別措置法 附則第四十七条 (Supplementary Provisions, Article 47), suppl-4201-23/art-47 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-47
- suppl-4201-23/art-1/par-1/item-3-2: 附則第三十三条 → 租税特別措置法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4201-23/art-33 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-33
- suppl-4201-23/art-1/par-1/item-4: 第四十六条 → 租税特別措置法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-4201-23/art-46 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-46
- suppl-4201-23/art-1/par-1/item-4: 附則第四十四条第二項 → 租税特別措置法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-4201-23/art-44/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-44/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-44/par-2
- suppl-4201-23/art-1/par-1/item-4: 第三項 → 租税特別措置法 附則第四十四条第三項 (Supplementary Provisions, Article 44, paragraph (3)), suppl-4201-23/art-44/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-44/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-44/par-3
- suppl-4201-23/art-1/par-1/item-5/sub-2: 第六十三条 → 租税特別措置法 附則第六十三条 (Supplementary Provisions, Article 63), suppl-4201-23/art-63 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-63
- suppl-4201-23/art-1/par-1/item-5/sub-2: 第五十条 → 租税特別措置法 附則第五十条 (Supplementary Provisions, Article 50), suppl-4201-23/art-50 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50
- suppl-4201-23/art-1/par-1/item-5/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-4201-23/art-83 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-83 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-83
- suppl-4201-23/art-1/par-1/item-5/sub-2: 附則第四十条 → 租税特別措置法 附則第四十条 (Supplementary Provisions, Article 40), suppl-4201-23/art-40 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-40
- suppl-4201-23/art-1/par-1/item-5/sub-2: 第六十五条 → 租税特別措置法 附則第六十五条 (Supplementary Provisions, Article 65), suppl-4201-23/art-65 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-65
- suppl-4201-23/art-1/par-1/item-5/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-4201-23/art-92 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-92
- suppl-4201-23/art-1/par-1/item-5/sub-2: 第六十一条 → 租税特別措置法 附則第六十一条 (Supplementary Provisions, Article 61), suppl-4201-23/art-61 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-61
- suppl-4201-23/art-1/par-1/item-5/sub-2: 第八十一条 → 租税特別措置法 附則第八十一条 (Supplementary Provisions, Article 81), suppl-4201-23/art-81 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-81
- suppl-4201-23/art-1/par-1/item-5/sub-2: 第四十一条 → 租税特別措置法 附則第四十一条 (Supplementary Provisions, Article 41), suppl-4201-23/art-41 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-41
- suppl-4201-23/art-1/par-1/item-5/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-4201-23/art-84 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-84
- suppl-4201-23/art-1/par-1/item-5/sub-2: 第五十五条 → 租税特別措置法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-4201-23/art-55 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-55
- suppl-4201-23/art-1/par-1/item-5/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-4201-23/art-88 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-88
- suppl-4201-23/art-1/par-1/item-5/sub-2: 第五十二条第二項 → 租税特別措置法 附則第五十二条第二項 (Supplementary Provisions, Article 52, paragraph (2)), suppl-4201-23/art-52/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-52/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-52/par-2
- suppl-4201-23/art-1/par-1/item-7: 第五十八条 → 租税特別措置法 附則第五十八条 (Supplementary Provisions, Article 58), suppl-4201-23/art-58 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-58
- suppl-4201-23/art-1/par-1/item-7: 附則第三十五条 → 租税特別措置法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-4201-23/art-35 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-35
- suppl-4201-23/art-1/par-1/item-7: 第七十七条第一項 → 租税特別措置法 附則第七十七条第一項 (Supplementary Provisions, Article 77, paragraph (1)), suppl-4201-23/art-77/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-77/par-1
- suppl-4201-23/art-1/par-1/item-7: 第二項 → 租税特別措置法 附則第七十七条第二項 (Supplementary Provisions, Article 77, paragraph (2)), suppl-4201-23/art-77/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-77/par-2
- suppl-4201-23/art-1/par-1/item-8: 附則第三十七条第三項 → 租税特別措置法 附則第三十七条第三項 (Supplementary Provisions, Article 37, paragraph (3)), suppl-4201-23/art-37/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-37/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37/par-3
- suppl-4201-23/art-1/par-1/item-8: 第八十条第二項 → 租税特別措置法 附則第八十条第二項 (Supplementary Provisions, Article 80, paragraph (2)), suppl-4201-23/art-80/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-80/par-2
- suppl-4201-23/art-1/par-1/item-8: 第六十条第二項 → 租税特別措置法 附則第六十条第二項 (Supplementary Provisions, Article 60, paragraph (2)), suppl-4201-23/art-60/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-60/par-2
- suppl-4201-23/art-1/par-1/item-9: 附則第九十一条 → 租税特別措置法 附則第九十一条 (Supplementary Provisions, Article 91), suppl-4201-23/art-91 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-91 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-91
- suppl-4201-23/art-31/par-1: 附則第九十二条 → 租税特別措置法 附則第九十二条 (Supplementary Provisions, Article 92), suppl-4201-23/art-92 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-92 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-92
- suppl-4201-23/art-32/par-1: この項 → 租税特別措置法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-4201-23/art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-1
- suppl-4201-23/art-32/par-2: 前項 → 租税特別措置法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-4201-23/art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-1
- suppl-4201-23/art-32/par-2/item-1: 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第三十二条第一項 → 租税特別措置法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-4201-23/art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-1
- suppl-4201-23/art-32/par-2/item-2: 所得税法第百二十条 → 所得税法 第百二十条 (Article 120), art-120 — https://japanlaw.org/ja/income-tax-act/art-120 · https://japanlaw.org/l/340AC0000000033/art-120
- suppl-4201-23/art-32/par-2/item-2: 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第三十二条第一項 → 租税特別措置法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-4201-23/art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-1
- suppl-4201-23/art-32/par-3: 第一項 → 租税特別措置法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-4201-23/art-32/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-1
- suppl-4201-23/art-32/par-5: 所得税法第二百二十五条第二項第一号 → 所得税法 第二百二十五条第二項第一号 (Article 225, paragraph (2), item (i)), art-225/par-2/item-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-2/item-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-2/item-1
- suppl-4201-23/art-32/par-5: 同法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1
- suppl-4201-23/art-33/par-3: 前項 → 租税特別措置法 附則第三十三条第二項 (Supplementary Provisions, Article 33, paragraph (2)), suppl-4201-23/art-33/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-33/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-33/par-2
- suppl-4201-23/art-33/par-3: 所得税法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1
- suppl-4201-23/art-35/par-1: 附則第一条第七号 → 租税特別措置法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4201-23/art-1/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-7
- suppl-4201-23/art-35/par-2: 附則第一条第七号 → 租税特別措置法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4201-23/art-1/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-7
- suppl-4201-23/art-37/par-1: この条 → 租税特別措置法 附則第三十七条 (Supplementary Provisions, Article 37), suppl-4201-23/art-37 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37
- suppl-4201-23/art-37/par-3: 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-4201-23/art-1/par-1/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-8
- suppl-4201-23/art-40/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-4201-23/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5
- suppl-4201-23/art-41/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-4201-23/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5
- suppl-4201-23/art-41/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-4201-23/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5
- suppl-4201-23/art-43/par-2: 所得税法第七十二条から第八十七条まで → 所得税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/ja/income-tax-act/art-72 · https://japanlaw.org/l/340AC0000000033/art-72
- suppl-4201-23/art-43/par-2: 所得税法第七十二条から第八十七条まで → 所得税法 第七十三条 (Article 73), art-73 — https://japanlaw.org/ja/income-tax-act/art-73 · https://japanlaw.org/l/340AC0000000033/art-73
- suppl-4201-23/art-43/par-2: 所得税法第七十二条から第八十七条まで → 所得税法 第七十四条 (Article 74), art-74 — https://japanlaw.org/ja/income-tax-act/art-74 · https://japanlaw.org/l/340AC0000000033/art-74
- suppl-4201-23/art-43/par-2: 所得税法第七十二条から第八十七条まで → 所得税法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/income-tax-act/art-75 · https://japanlaw.org/l/340AC0000000033/art-75
- suppl-4201-23/art-43/par-2: 所得税法第七十二条から第八十七条まで → 所得税法 第七十六条 (Article 76), art-76 — https://japanlaw.org/ja/income-tax-act/art-76 · https://japanlaw.org/l/340AC0000000033/art-76
- suppl-4201-23/art-43/par-2: 所得税法第七十二条から第八十七条まで → 所得税法 第七十七条 (Article 77), art-77 — https://japanlaw.org/ja/income-tax-act/art-77 · https://japanlaw.org/l/340AC0000000033/art-77
- suppl-4201-23/art-43/par-2: 所得税法第七十二条から第八十七条まで → 所得税法 第七十八条 (Article 78), art-78 — https://japanlaw.org/ja/income-tax-act/art-78 · https://japanlaw.org/l/340AC0000000033/art-78
- suppl-4201-23/art-43/par-2: 所得税法第七十二条から第八十七条まで → 所得税法 第七十九条 (Article 79), art-79 — https://japanlaw.org/ja/income-tax-act/art-79 · https://japanlaw.org/l/340AC0000000033/art-79
- suppl-4201-23/art-43/par-2: 所得税法第七十二条から第八十七条まで → 所得税法 第八十条 (Article 80), art-80 — https://japanlaw.org/ja/income-tax-act/art-80 · https://japanlaw.org/l/340AC0000000033/art-80
- suppl-4201-23/art-43/par-2: 所得税法第七十二条から第八十七条まで → 所得税法 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act/art-81 · https://japanlaw.org/l/340AC0000000033/art-81
- suppl-4201-23/art-43/par-2: 所得税法第七十二条から第八十七条まで → 所得税法 第八十二条 (Article 82), art-82 — https://japanlaw.org/ja/income-tax-act/art-82 · https://japanlaw.org/l/340AC0000000033/art-82
- suppl-4201-23/art-43/par-2: 所得税法第七十二条から第八十七条まで → 所得税法 第八十三条 (Article 83), art-83 — https://japanlaw.org/ja/income-tax-act/art-83 · https://japanlaw.org/l/340AC0000000033/art-83
- suppl-4201-23/art-43/par-2: 所得税法第七十二条から第八十七条まで → 所得税法 第八十三条の二 (Article 83-2), art-83-2 — https://japanlaw.org/ja/income-tax-act/art-83-2 · https://japanlaw.org/l/340AC0000000033/art-83-2
- suppl-4201-23/art-43/par-2: 所得税法第七十二条から第八十七条まで → 所得税法 第八十四条 (Article 84), art-84 — https://japanlaw.org/ja/income-tax-act/art-84 · https://japanlaw.org/l/340AC0000000033/art-84
- suppl-4201-23/art-43/par-2: 所得税法第七十二条から第八十七条まで → 所得税法 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/ja/income-tax-act/art-84-2 · https://japanlaw.org/l/340AC0000000033/art-84-2
- suppl-4201-23/art-43/par-2: 所得税法第七十二条から第八十七条まで → 所得税法 第八十五条 (Article 85), art-85 — https://japanlaw.org/ja/income-tax-act/art-85 · https://japanlaw.org/l/340AC0000000033/art-85
- suppl-4201-23/art-43/par-2: 所得税法第七十二条から第八十七条まで → 所得税法 第八十六条 (Article 86), art-86 — https://japanlaw.org/ja/income-tax-act/art-86 · https://japanlaw.org/l/340AC0000000033/art-86
- suppl-4201-23/art-43/par-2: 所得税法第七十二条から第八十七条まで → 所得税法 第八十七条 (Article 87), art-87 — https://japanlaw.org/ja/income-tax-act/art-87 · https://japanlaw.org/l/340AC0000000033/art-87
- suppl-4201-23/art-43/par-2: この条 → 租税特別措置法 附則第四十三条 (Supplementary Provisions, Article 43), suppl-4201-23/art-43 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43
- suppl-4201-23/art-43/par-2: 次項第一号 → 租税特別措置法 附則第四十三条第三項第一号 (Supplementary Provisions, Article 43, paragraph (3), item (i)), suppl-4201-23/art-43/par-3/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-3/item-1
- suppl-4201-23/art-43/par-2: この項 → 租税特別措置法 附則第四十三条第二項 (Supplementary Provisions, Article 43, paragraph (2)), suppl-4201-23/art-43/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-2
- suppl-4201-23/art-43/par-2: 附則第四十五条 → 租税特別措置法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4201-23/art-45 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-45
- suppl-4201-23/art-43/par-3: 前項 → 租税特別措置法 附則第四十三条第二項 (Supplementary Provisions, Article 43, paragraph (2)), suppl-4201-23/art-43/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-2
- suppl-4201-23/art-43/par-3/item-1: 所得税法等の一部を改正する法律（平成二十年法律第二十三号。以下「平成二十年改正法」という。）附則第四十三条第二項 → 租税特別措置法 附則第四十三条第二項 (Supplementary Provisions, Article 43, paragraph (2)), suppl-4201-23/art-43/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-2
- suppl-4201-23/art-43/par-3/item-2: 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第四十三条第二項 → 租税特別措置法 附則第四十三条第二項 (Supplementary Provisions, Article 43, paragraph (2)), suppl-4201-23/art-43/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-2
- suppl-4201-23/art-43/par-4: 第二項 → 租税特別措置法 附則第四十三条第二項 (Supplementary Provisions, Article 43, paragraph (2)), suppl-4201-23/art-43/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-2
- suppl-4201-23/art-43/par-5: 前項 → 租税特別措置法 附則第四十三条第四項 (Supplementary Provisions, Article 43, paragraph (4)), suppl-4201-23/art-43/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-4
- suppl-4201-23/art-43/par-5: 第二項 → 租税特別措置法 附則第四十三条第二項 (Supplementary Provisions, Article 43, paragraph (2)), suppl-4201-23/art-43/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-2
- suppl-4201-23/art-43/par-6: 第二項 → 租税特別措置法 附則第四十三条第二項 (Supplementary Provisions, Article 43, paragraph (2)), suppl-4201-23/art-43/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-2
- suppl-4201-23/art-43/par-7: 第二項 → 租税特別措置法 附則第四十三条第二項 (Supplementary Provisions, Article 43, paragraph (2)), suppl-4201-23/art-43/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-2
- suppl-4201-23/art-43/par-8: 第三項 → 租税特別措置法 附則第四十三条第三項 (Supplementary Provisions, Article 43, paragraph (3)), suppl-4201-23/art-43/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-3
- suppl-4201-23/art-43/par-8: 第二項 → 租税特別措置法 附則第四十三条第二項 (Supplementary Provisions, Article 43, paragraph (2)), suppl-4201-23/art-43/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-2
- suppl-4201-23/art-50/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-4201-23/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5
- suppl-4201-23/art-50/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-4201-23/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5
- suppl-4201-23/art-50/par-3: この条 → 租税特別措置法 附則第五十条 (Supplementary Provisions, Article 50), suppl-4201-23/art-50 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50
- suppl-4201-23/art-50/par-4: 民法第三十四条 → e-Gov law 129AC0000000089, 第三十四条 (Article 34), art-34 — not held in this collection
- suppl-4201-23/art-50/par-4: 前項 → 租税特別措置法 附則第五十条第三項 (Supplementary Provisions, Article 50, paragraph (3)), suppl-4201-23/art-50/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/par-3
- suppl-4201-23/art-51/par-1: この条 → 租税特別措置法 附則第五十一条 (Supplementary Provisions, Article 51), suppl-4201-23/art-51 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-51
- suppl-4201-23/art-55/par-1: 地域再生法第五条第三項第三号 → e-Gov law 417AC0000000024, 第五条第三項第三号 (Article 5, paragraph (3), item (iii)), art-5/par-3/item-3 — not held in this collection
- suppl-4201-23/art-58/par-1: 附則第一条第七号 → 租税特別措置法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4201-23/art-1/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-7
- suppl-4201-23/art-58/par-2: 附則第一条第七号 → 租税特別措置法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4201-23/art-1/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-7
- suppl-4201-23/art-60/par-1: この条 → 租税特別措置法 附則第六十条 (Supplementary Provisions, Article 60), suppl-4201-23/art-60 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-60
- suppl-4201-23/art-60/par-2: 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-4201-23/art-1/par-1/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-8
- suppl-4201-23/art-61/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-4201-23/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5
- suppl-4201-23/art-61/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-4201-23/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5
- suppl-4201-23/art-63/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-4201-23/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5
- suppl-4201-23/art-65/par-1: 地域再生法第五条第三項第三号 → e-Gov law 417AC0000000024, 第五条第三項第三号 (Article 5, paragraph (3), item (iii)), art-5/par-3/item-3 — not held in this collection
- suppl-4201-23/art-65/par-1: 所得税法等の一部を改正する法律（平成二十年法律第二十三号）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-4201-23/art-65 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-65
- suppl-4201-23/art-66/par-1: 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第六十六条 → 租税特別措置法 附則第六十六条 (Supplementary Provisions, Article 66), suppl-4201-23/art-66 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-66
- suppl-4201-23/art-74/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-4201-23/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5
- suppl-4201-23/art-75/par-1: 附則第七十九条 → 租税特別措置法 附則第七十九条 (Supplementary Provisions, Article 79), suppl-4201-23/art-79 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-79
- suppl-4201-23/art-77/par-1: 附則第一条第七号 → 租税特別措置法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4201-23/art-1/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-7
- suppl-4201-23/art-77/par-2: 附則第一条第七号 → 租税特別措置法 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4201-23/art-1/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-7
- suppl-4201-23/art-80/par-1: この条 → 租税特別措置法 附則第八十条 (Supplementary Provisions, Article 80), suppl-4201-23/art-80 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-80
- suppl-4201-23/art-80/par-2: 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-4201-23/art-1/par-1/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-8
- suppl-4201-23/art-81/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-4201-23/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5
- suppl-4201-23/art-81/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-4201-23/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5
- suppl-4201-23/art-83/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-4201-23/art-1/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5
- suppl-4201-23/art-84/par-1: 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第八十四条 → 租税特別措置法 附則第八十四条 (Supplementary Provisions, Article 84), suppl-4201-23/art-84 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-84
- suppl-4201-23/art-86/par-1: 所得税法等の一部を改正する法律（平成二十年法律第二十三号）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-4201-23/art-86 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-86 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-86
- suppl-4201-23/art-88/par-1: 地域再生法第五条第三項第三号 → e-Gov law 417AC0000000024, 第五条第三項第三号 (Article 5, paragraph (3), item (iii)), art-5/par-3/item-3 — not held in this collection
- suppl-4201-23/art-88/par-1: 所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第八十八条 → 租税特別措置法 附則第八十八条 (Supplementary Provisions, Article 88), suppl-4201-23/art-88 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-88 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-88
- suppl-4201-23/art-89/par-7: 前項 → 租税特別措置法 附則第八十九条第六項 (Supplementary Provisions, Article 89, paragraph (6)), suppl-4201-23/art-89/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-89/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-6
- suppl-4201-23/art-90/par-2: 前項 → 租税特別措置法 附則第九十条第一項 (Supplementary Provisions, Article 90, paragraph (1)), suppl-4201-23/art-90/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-90/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-90/par-1
- suppl-4201-23/art-91/par-1: 揮発油等の品質の確保等に関する法律（昭和五十一年法律第八十八号）第十二条の五第一項第三号 → e-Gov law 351AC0000000088, 第十二条の五第一項第三号 (Article 12-5, paragraph (1), item (iii)), art-12-5/par-1/item-3 — not held in this collection
- suppl-4201-23/art-91/par-1: 同法第十七条の三第一項 → e-Gov law 351AC0000000088, 第十七条の三第一項 (Article 17-3, paragraph (1)), art-17-3/par-1 — not held in this collection
- suppl-4201-23/art-92/par-1: 民法第三十四条 → e-Gov law 129AC0000000089, 第三十四条 (Article 34), art-34 — not held in this collection
- suppl-4201-23/art-119/par-1: この条 → 租税特別措置法 附則第百十九条 (Supplementary Provisions, Article 119), suppl-4201-23/art-119 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-119 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-119
- suppl-4201-23/art-119/par-1: 附則第一条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-4201-23/art-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1
## Cited by
61 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-1
- 租税特別措置法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-2
- 租税特別措置法 附則第一条第一項第三号ハ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-3/sub-2
- 租税特別措置法 附則第一条第一項第三号の二（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-3-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-3-2
- 租税特別措置法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-4
- 租税特別措置法 附則第一条第一項第五号ト（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-5/sub-2
- 租税特別措置法 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-7
- 租税特別措置法 附則第一条第一項第八号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-8
- 租税特別措置法 附則第一条第一項第九号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-1/par-1/item-9
- 租税特別措置法 附則第三十一条第一項（民間国外債等の利子の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-31/par-1
- 租税特別措置法 附則第三十二条第一項（上場株式等に係る配当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-4201-23/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-1
- 租税特別措置法 附則第三十二条第二項（上場株式等に係る配当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-4201-23/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-2
- 租税特別措置法 附則第三十二条第二項第一号（上場株式等に係る配当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-4201-23/art-32/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-2/item-1
- 租税特別措置法 附則第三十二条第二項第二号（上場株式等に係る配当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-4201-23/art-32/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-2/item-2
- 租税特別措置法 附則第三十二条第三項（上場株式等に係る配当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-4201-23/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-32/par-3
- 租税特別措置法 附則第三十三条第三項（上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-33/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-33/par-3
- 租税特別措置法 附則第三十五条第一項（事業基盤強化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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-35/par-1
- 租税特別措置法 附則第三十五条第二項（事業基盤強化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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-35/par-2
- 租税特別措置法 附則第三十七条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37/par-1
- 租税特別措置法 附則第三十七条第三項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-37/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-37/par-3
- 租税特別措置法 附則第四十条第一項（特定の基金に対する負担金等の必要経費算入の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-40/par-1
- 租税特別措置法 附則第四十一条第一項（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-4201-23/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-41/par-1
- 租税特別措置法 附則第四十一条第二項（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-4201-23/art-41/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-41/par-2
- 租税特別措置法 附則第四十三条第二項（上場株式等を譲渡した場合の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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-2
- 租税特別措置法 附則第四十三条第三項（上場株式等を譲渡した場合の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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-3
- 租税特別措置法 附則第四十三条第三項第一号（上場株式等を譲渡した場合の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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-3/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-3/item-1
- 租税特別措置法 附則第四十三条第三項第二号（上場株式等を譲渡した場合の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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-3/item-2
- 租税特別措置法 附則第四十三条第四項（上場株式等を譲渡した場合の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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-4
- 租税特別措置法 附則第四十三条第五項（上場株式等を譲渡した場合の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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-5
- 租税特別措置法 附則第四十三条第六項（上場株式等を譲渡した場合の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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-6
- 租税特別措置法 附則第四十三条第七項（上場株式等を譲渡した場合の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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-7
- 租税特別措置法 附則第四十三条第八項（上場株式等を譲渡した場合の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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-43/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-43/par-8
- 租税特別措置法 附則第五十条第一項（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/par-1
- 租税特別措置法 附則第五十条第二項（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/par-2
- 租税特別措置法 附則第五十条第三項（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/par-3
- 租税特別措置法 附則第五十条第四項（国等に対して財産を寄附した場合の譲渡所得等の非課税に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-50/par-4
- 租税特別措置法 附則第五十一条第一項（特定の増改築等に係る住宅借入金等を有する場合の所得税額の特別控除の控除額に係る特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-51/par-1
- 租税特別措置法 附則第五十八条第一項（事業基盤強化設備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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-58/par-1
- 租税特別措置法 附則第五十八条第二項（事業基盤強化設備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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-58/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-58/par-2
- 租税特別措置法 附則第六十条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-60/par-1
- 租税特別措置法 附則第六十条第二項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-60/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-60/par-2
- 租税特別措置法 附則第六十一条第一項（法人の資産の譲渡等の場合の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-61/par-1
- 租税特別措置法 附則第六十一条第二項（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-4201-23/art-61/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-61/par-2
- 租税特別措置法 附則第六十三条第一項（特定の基金に対する負担金等の損金算入の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-63/par-1
- 租税特別措置法 附則第六十五条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-65/par-1
- 租税特別措置法 附則第六十六条第一項（農業生産法人の肉用牛の売却に係る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-4201-23/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-66/par-1
- 租税特別措置法 附則第七十四条第二項（課税所得の範囲の変更等の場合の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-74/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-74/par-2
- 租税特別措置法 附則第七十五条第一項（連結法人が試験研究を行った場合の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-4201-23/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-75/par-1
- 租税特別措置法 附則第七十七条第一項（連結法人が事業基盤強化設備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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-77/par-1
- 租税特別措置法 附則第七十七条第二項（連結法人が事業基盤強化設備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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-77/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-77/par-2
- 租税特別措置法 附則第八十条第一項（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-4201-23/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-80/par-1
- 租税特別措置法 附則第八十条第二項（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-4201-23/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-80/par-2
- 租税特別措置法 附則第八十一条第一項（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-4201-23/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-81/par-1
- 租税特別措置法 附則第八十一条第二項（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-4201-23/art-81/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-81/par-2
- 租税特別措置法 附則第八十三条第一項（連結法人の特定の基金に対する負担金等の損金算入の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-83/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-83/par-1
- 租税特別措置法 附則第八十四条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-84/par-1
- 租税特別措置法 附則第八十六条第一項（連結法人である農業生産法人の肉用牛の売却に係る連結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-4201-23/art-86/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-86/par-1
- 租税特別措置法 附則第八十八条第一項（相続税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-88/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-88/par-1
- 租税特別措置法 附則第八十九条第七項（登録免許税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-89/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-89/par-7
- 租税特別措置法 附則第九十条第二項（酒税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23/art-90/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4201-23/art-90/par-2
- …and 1 more at https://japanlaw.org/ja/special-taxation-measures-act/suppl-4201-23
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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-20261007T211206-481, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-482, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-483, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-484, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-485, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-486, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-487, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-488, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T103859-007, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07