# 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-5031-11`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5031-11
- 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 令和三年三月三一日法律第一一号
suppl-5031-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-5031-11/art-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1
**第一項** この法律は、令和三年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-5031-11/art-1/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1
This Act comes into effect on April 1, 2021; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
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**一** 第七条中租税特別措置法第六十六条の五の二の改正規定及び同法第六十八条の八十九の二の改正規定並びに附則第五十五条及び第七十一条の規定 令和三年三月三十一日
suppl-5031-11/art-1/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-1
the provisions in Article 7 amending Article 66-5-2 of the Act on Special Measures Concerning Taxation and the provisions amending Article 68-89-2 of that Act, and the provisions of Articles 55 and 71 of the Supplementary Provisions: March 31, 2021;
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**二** 第七条中租税特別措置法第九十条の十第二項の改正規定、同法第九十条の十二の改正規定（同条第一項第三号に係る部分、同項第四号イ（２）に係る部分（「エネルギーの使用の合理化等に関する法律」の下に「（昭和五十四年法律第四十九号）」を加える部分に限る。）、同項第六号イに係る部分及び同条第五項に係る部分（「の記載事項」を「に記録された事項」に改める部分に限る。）を除く。）及び同法第九十条の十四（見出しを含む。）の改正規定並びに附則第八十一条の規定 令和三年五月一日
suppl-5031-11/art-1/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-2
the provisions in Article 7 amending Article 90-10, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 90-12 of that Act (excluding the part concerning paragraph (1), item (iii) of that Article, the part concerning item (iv), (a), 2. of that paragraph (limited to the part adding "(Act No. 49 of 1979)" after "Act on the Rational Use of Energy"), the part concerning item (vi), (a) of that paragraph and the part concerning paragraph (5) of that Article (limited to the part replacing "the matters stated in" with "the matters recorded in")) and the provisions amending Article 90-14 of that Act (including its heading), and the provisions of Article 81 of the Supplementary Provisions: May 1, 2021;
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**三** 略
suppl-5031-11/art-1/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-3
Omitted
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**四** 第七条中租税特別措置法第八十八条の二第一項の改正規定（「一万三千五百円」を「一万四千五百円」に改める部分に限る。）並びに附則第七十九条及び第百二十四条の規定 令和三年十月一日
suppl-5031-11/art-1/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-4
the provisions in Article 7 amending Article 88-2, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "13,500 yen" with "14,500 yen"), and the provisions of Articles 79 and 124 of the Supplementary Provisions: October 1, 2021;
machine translation, not official
**五** 次に掲げる規定 令和四年一月一日
suppl-5031-11/art-1/par-1/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5
the following provisions: January 1, 2022;
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**イ** 第一条の規定（同条中所得税法第九条の改正規定、同法第十条の改正規定、同法第十一条の改正規定、同法第四十五条第一項の改正規定、同法第七十八条第二項第三号の改正規定、同法第百九十六条第一項の改正規定、同法第百九十八条の改正規定、同法第二百三条の改正規定（同条第一項第二号及び第四号に係る部分を除く。）及び同法第二百三条の六の改正規定を除く。）並びに附則第五条、第七条、第九条、第百二十二条、第百二十三条及び第百二十六条（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第七条の改正規定及び同法附則第五十八条の改正規定に限る。）の規定
suppl-5031-11/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5/sub-1
the provisions of Article 1 (excluding, among the provisions of that Article, the provision amending Article 9 of the Income Tax Act, the provision amending Article 10 of that Act, the provision amending Article 11 of that Act, the provision amending Article 45, paragraph (1) of that Act, the provision amending Article 78, paragraph (2), item (iii) of that Act, the provision amending Article 196, paragraph (1) of that Act, the provision amending Article 198 of that Act, the provision amending Article 203 of that Act (excluding the parts concerning paragraph (1), items (ii) and (iv) of that Article) and the provision amending Article 203-6 of that Act), and the provisions of Article 5, Article 7, Article 9, Article 122, Article 123 and Article 126 (limited to the provision amending Article 7 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) and the provision amending Article 58 of the Supplementary Provisions of that Act) of the Supplementary Provisions;
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**ロからニまで** 略
suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5/sub-2
Omitted
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**ホ** 第七条中租税特別措置法第九条の三の二第六項の改正規定、同法第二十五条の二第四項第一号の改正規定、同法第三十七条の十一の四第三項の改正規定、同法第三十七条の十二の二第九項の改正規定、同法第四十一条の十五第五項の改正規定、同法第四十一条の十七の改正規定及び同法第八十七条の六第十一項の改正規定並びに附則第三十四条、第三十六条第三項、第三十八条及び第七十八条の規定
suppl-5031-11/art-1/par-1/item-5/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5/sub-3
the provisions in Article 7 amending Article 9-3-2, paragraph (6) of the Act on Special Measures Concerning Taxation, the provisions amending Article 25-2, paragraph (4), item (i) of that Act, the provisions amending Article 37-11-4, paragraph (3) of that Act, the provisions amending Article 37-12-2, paragraph (9) of that Act, the provisions amending Article 41-15, paragraph (5) of that Act, the provisions amending Article 41-17 of that Act and the provisions amending Article 87-6, paragraph (11) of that Act, and the provisions of Article 34, Article 36, paragraph (3), Article 38 and Article 78 of the Supplementary Provisions;
machine translation, not official
**ヘからリまで** 略
suppl-5031-11/art-1/par-1/item-5/sub-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5/sub-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5/sub-4
Omitted
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**ヌ** 第十八条中所得税法等の一部を改正する法律（平成三十年法律第七号）附則第七十条第二項の改正規定
suppl-5031-11/art-1/par-1/item-5/sub-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5/sub-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5/sub-5
the provisions in Article 18 amending Article 70, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018).
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**六** 略
suppl-5031-11/art-1/par-1/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-6
Omitted
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**七** 次に掲げる規定 令和四年四月一日
suppl-5031-11/art-1/par-1/item-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-7
the following provisions: April 1, 2022;
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**イ** 略
suppl-5031-11/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-7/sub-1
Omitted
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**ロ** 第七条中租税特別措置法第二十四条の二第一項の改正規定（「令和三年三月三十一日」を「令和五年三月三十一日」に改める部分を除く。）、同法第六十一条の二第一項の改正規定（「令和三年三月三十一日」を「令和五年三月三十一日」に改める部分を除く。）、同法第六十八条の六十四第一項の改正規定（「令和三年三月三十一日」を「令和五年三月三十一日」に改める部分を除く。）、同法第七十条の二の三第一項の改正規定（「二十歳」を「十八歳」に改める部分に限る。）及び同法第七十条の四第十項第三号の改正規定並びに附則第三十三条、第五十一条及び第六十七条の規定
suppl-5031-11/art-1/par-1/item-7/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-7/sub-2
the provisions in Article 7 amending Article 24-2, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part replacing "March 31, 2021" with "March 31, 2023"), the provisions amending Article 61-2, paragraph (1) of that Act (excluding the part replacing "March 31, 2021" with "March 31, 2023"), the provisions amending Article 68-64, paragraph (1) of that Act (excluding the part replacing "March 31, 2021" with "March 31, 2023"), the provisions amending Article 70-2-3, paragraph (1) of that Act (limited to the part replacing "20 years of age" with "18 years of age") and the provisions amending Article 70-4, paragraph (10), item (iii) of that Act, and the provisions of Articles 33, 51 and 67 of the Supplementary Provisions.
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**八** 第七条中租税特別措置法第九十条の十二第一項第六号イの改正規定 令和四年五月一日
suppl-5031-11/art-1/par-1/item-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-8
the provisions in Article 7 amending Article 90-12, paragraph (1), item (vi), (a) of the Act on Special Measures Concerning Taxation: May 1, 2022;
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**九** 略
suppl-5031-11/art-1/par-1/item-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-9
Omitted
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**十** 次に掲げる規定 産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日
suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
the following provisions: the date on which the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) comes into effect;
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**イ** 第七条中租税特別措置法第十条の五の三第一項の改正規定（「第二条第二項に規定する中小企業者等」を「第二条第六項に規定する特定事業者等（これに準ずるものとして政令で定めるものを含む。）」に改める部分に限る。）、同法第十条の五の四の二第七項の改正規定、同条を同法第十条の五の五とし、同条の次に一条を加える改正規定、同法第十条の六第一項第十三号の改正規定、同条第六項の改正規定（「第十条第九項」を「第十条第十項」に改める部分を除く。）、同法第十九条第一号の改正規定（「第十条の五の四の二」を「第十条の五の五、第十条の五の六」に改める部分に限る。）、同法第四十二条の四第八項第二号イの改正規定（「並びに第四十二条の十二の五の二第二項」を「、第四十二条の十二の六第二項並びに第四十二条の十二の七第四項から第六項まで」に改める部分に限る。）、同法第四十二条の十二の四第一項の改正規定（「第二条第二項に規定する中小企業者等」を「第二条第六項に規定する特定事業者等（これに準ずるものとして政令で定めるものを含む。）」に改める部分に限る。）、同法第四十二条の十二の五の二第六項の改正規定、同条を同法第四十二条の十二の六とし、同条の次に一条を加える改正規定、同法第四十二条の十三第一項第十七号の改正規定、同条第八項の改正規定、同法第五十二条の二の改正規定（同条第一項中「で第四十二条の五第一項」を「又は繰延資産で」に改め、「、第四十二条の十二の三第一項」を削る部分を除く。）、同法第五十二条の三第五項の改正規定、同法第五十三条第一項第二号の改正規定（「第四十二条の十二の五の二」を「第四十二条の十二の六、第四十二条の十二の七」に改める部分に限る。）、同法第五十五条の次に一条を加える改正規定、同法第五十六条の改正規定、同法第五十七条の四第九項の改正規定、同法第五十七条の四の二第六項、第五十七条の五第十一項、第五十七条の六第七項、第五十七条の七第九項、第五十七条の七の二第八項、第五十七条の八第九項及び第五十八条第八項の改正規定、同法第六十一条の二第六項の改正規定、同法第六十六条の七第十項の改正規定（「又は第四十二条の十二の五の二第六項」を「、第四十二条の十二の六第六項又は第四十二条の十二の七第十項」に改める部分に限る。）、同法第六十六条の九の三第九項の改正規定（「又は第四十二条の十二の五の二第六項」を「、第四十二条の十二の六第六項又は第四十二条の十二の七第十項」に改める部分に限る。）、同法第六十六条の十二の前に一条を加える改正規定、同法第六十六条の十三第十項の改正規定、同法第六十八条の三の四第一項の改正規定、同条第三項の改正規定、同法第六十八条の九第八項第二号イの改正規定（「、次条第二項」及び「、第六十八条の十五の四第二項、第三項及び第五項」を削る部分を除く。）、同法第六十八条の十五の五第一項の改正規定（「第二条第二項に規定する中小企業者等」を「第二条第六項に規定する特定事業者等（これに準ずるものとして政令で定めるものを含む。）」に改める部分に限る。）、同法第六十八条の十五の七の改正規定、同法第六十八条の十五の八第八項の改正規定、同法第六十八条の四十の改正規定（同条第一項中「で第六十八条の十第一項」を「又は繰延資産で」に改め、「、第六十八条の十五の四第一項」を削る部分を除く。）、同法第六十八条の四十一第五項の改正規定、同法第六十八条の四十二第一項第二号の改正規定（「第六十八条の十五の六の二」の下に「、第六十八条の十五の七」を加える部分に限る。）、同法第六十八条の四十四及び第六十八条の四十五の改正規定、同法第六十八条の四十六第五項の改正規定、同法第六十八条の五十四第七項、第六十八条の五十四の二第五項、第六十八条の五十五第十二項、第六十八条の五十六第八項、第六十八条の五十七第七項、第六十八条の五十七の二第六項、第六十八条の五十八第八項及び第六十八条の六十一第七項の改正規定、同法第六十八条の六十四第五項の改正規定、同法第六十八条の九十一第九項の改正規定（「又は第六十八条の十五の六の二第七項」を「、第六十八条の十五の六の二第七項又は第六十八条の十五の七第十一項」に改める部分に限る。）、同法第六十八条の九十三の三第九項の改正規定（「又は第六十八条の十五の六の二第七項」を「、第六十八条の十五の六の二第七項又は第六十八条の十五の七第十一項」に改める部分に限る。）、同法第六十八条の九十六の次に一条を加える改正規定、同法第六十八条の九十八第八項の改正規定、同法第七十条の六の八第二項第二号ロ及び第二十七項、第七十条の七第二項第四号及び第三十五項並びに第七十条の七の五第二項第二号及び第二十六項の改正規定並びに同法第八十条第一項の改正規定（「若しくは第二十四条第一項の認定又は同法第二十六条第二項に規定する認定特別事業再編計画に係る同法第二十五条第一項若しくは第二十六条第一項」を「又は第二十四条第一項」に改める部分に限る。）
suppl-5031-11/art-1/par-1/item-10/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10/sub-1
the provisions in Article 7 amending Article 10-5-3, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "small and medium sized enterprises, etc. prescribed in Article 2, paragraph (2)" with "specified business operators, etc. prescribed in Article 2, paragraph (6) (including those specified by Cabinet Order as being equivalent thereto)"), the provisions amending Article 10-5-4-2, paragraph (7) of that Act, the provisions renumbering that Article as Article 10-5-5 of that Act and adding one Article after that Article, the provisions amending Article 10-6, paragraph (1), item (xiii) of that Act, the provisions amending paragraph (6) of that Article (excluding the part replacing "Article 10, paragraph (9)" with "Article 10, paragraph (10)"), the provisions amending Article 19, item (i) of that Act (limited to the part replacing "Article 10-5-4-2" with "Article 10-5-5, Article 10-5-6"), the provisions amending Article 42-4, paragraph (8), item (ii), (a) of that Act (limited to the part replacing "and Article 42-12-5-2, paragraph (2)" with ", Article 42-12-6, paragraph (2) and Article 42-12-7, paragraphs (4) through (6)"), the provisions amending Article 42-12-4, paragraph (1) of that Act (limited to the part replacing "small and medium sized enterprises, etc. prescribed in Article 2, paragraph (2)" with "specified business operators, etc. prescribed in Article 2, paragraph (6) (including those specified by Cabinet Order as being equivalent thereto)"), the provisions amending Article 42-12-5-2, paragraph (6) of that Act, the provisions renumbering that Article as Article 42-12-6 of that Act and adding one Article after that Article, the provisions amending Article 42-13, paragraph (1), item (xvii) of that Act, the provisions amending paragraph (8) of that Article, the provisions amending Article 52-2 of that Act (excluding the part in paragraph (1) of that Article replacing "in Article 42-5, paragraph (1)" with "or deferred assets in" and deleting ", Article 42-12-3, paragraph (1)"), the provisions amending Article 52-3, paragraph (5) of that Act, the provisions amending Article 53, paragraph (1), item (ii) of that Act (limited to the part replacing "Article 42-12-5-2" with "Article 42-12-6, Article 42-12-7"), the provisions adding one Article after Article 55 of that Act, the provisions amending Article 56 of that Act, the provisions amending Article 57-4, paragraph (9) of that Act, the provisions amending Article 57-4-2, paragraph (6), Article 57-5, paragraph (11), Article 57-6, paragraph (7), Article 57-7, paragraph (9), Article 57-7-2, paragraph (8), Article 57-8, paragraph (9) and Article 58, paragraph (8) of that Act, the provisions amending Article 61-2, paragraph (6) of that Act, the provisions amending Article 66-7, paragraph (10) of that Act (limited to the part replacing "or Article 42-12-5-2, paragraph (6)" with ", Article 42-12-6, paragraph (6) or Article 42-12-7, paragraph (10)"), the provisions amending Article 66-9-3, paragraph (9) of that Act (limited to the part replacing "or Article 42-12-5-2, paragraph (6)" with ", Article 42-12-6, paragraph (6) or Article 42-12-7, paragraph (10)"), the provisions adding one Article before Article 66-12 of that Act, the provisions amending Article 66-13, paragraph (10) of that Act, the provisions amending Article 68-3-4, paragraph (1) of that Act, the provisions amending paragraph (3) of that Article, the provisions amending Article 68-9, paragraph (8), item (ii), (a) of that Act (excluding the part deleting ", paragraph (2) of the following Article" and ", Article 68-15-4, paragraphs (2), (3) and (5)"), the provisions amending Article 68-15-5, paragraph (1) of that Act (limited to the part replacing "small and medium sized enterprises, etc. prescribed in Article 2, paragraph (2)" with "specified business operators, etc. prescribed in Article 2, paragraph (6) (including those specified by Cabinet Order as being equivalent thereto)"), the provisions amending Article 68-15-7 of that Act, the provisions amending Article 68-15-8, paragraph (8) of that Act, the provisions amending Article 68-40 of that Act (excluding the part in paragraph (1) of that Article replacing "in Article 68-10, paragraph (1)" with "or deferred assets in" and deleting ", Article 68-15-4, paragraph (1)"), the provisions amending Article 68-41, paragraph (5) of that Act, the provisions amending Article 68-42, paragraph (1), item (ii) of that Act (limited to the part adding ", Article 68-15-7" after "Article 68-15-6-2"), the provisions amending Articles 68-44 and 68-45 of that Act, the provisions amending Article 68-46, paragraph (5) of that Act, the provisions amending Article 68-54, paragraph (7), Article 68-54-2, paragraph (5), Article 68-55, paragraph (12), Article 68-56, paragraph (8), Article 68-57, paragraph (7), Article 68-57-2, paragraph (6), Article 68-58, paragraph (8) and Article 68-61, paragraph (7) of that Act, the provisions amending Article 68-64, paragraph (5) of that Act, the provisions amending Article 68-91, paragraph (9) of that Act (limited to the part replacing "or Article 68-15-6-2, paragraph (7)" with ", Article 68-15-6-2, paragraph (7) or Article 68-15-7, paragraph (11)"), the provisions amending Article 68-93-3, paragraph (9) of that Act (limited to the part replacing "or Article 68-15-6-2, paragraph (7)" with ", Article 68-15-6-2, paragraph (7) or Article 68-15-7, paragraph (11)"), the provisions adding one Article after Article 68-96 of that Act, the provisions amending Article 68-98, paragraph (8) of that Act, the provisions amending Article 70-6-8, paragraph (2), item (ii), (b) and paragraph (27), Article 70-7, paragraph (2), item (iv) and paragraph (35), and Article 70-7-5, paragraph (2), item (ii) and paragraph (26) of that Act, and the provisions amending Article 80, paragraph (1) of that Act (limited to the part replacing "or the certification under Article 24, paragraph (1), or Article 25, paragraph (1) or Article 26, paragraph (1) of that Act pertaining to a certified special business restructuring plan prescribed in Article 26, paragraph (2) of that Act" with "or Article 24, paragraph (1)");
machine translation, not official
**ロ** 略
suppl-5031-11/art-1/par-1/item-10/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10/sub-2
Omitted
machine translation, not official
**ハ** 第十九条中所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の改正規定（租税特別措置法第四十二条の四第八項第二号イの改正規定に係る部分（「第四十二条の十二の五の二第二項」を「第四十二条の十二の七第四項から第六項まで」に改める部分に限る。）、同法第四十二条の十二の五の改正規定の次に次のように加える部分、同法第五十二条の二第五項の改正規定に係る部分、同法第五十五条の改正規定の次に次のように加える部分、同法第五十六条の改正規定に係る部分、同法第五十七条の四第九項の改正規定、同法第五十七条の四の二第六項の改正規定、同法第五十七条の五第十一項の改正規定、同法第五十七条の六第七項の改正規定、同法第五十七条の七第九項の改正規定、同法第五十七条の七の二第八項の改正規定及び同法第五十七条の八第九項の改正規定に係る部分、同法第六十一条の二第六項を同条第五項とする改正規定に係る部分並びに同法第六十六条の十三の改正規定の前に次のように加える部分に限る。）、所得税法等の一部を改正する法律（令和二年法律第八号）第二十三条の改正規定（東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十八条の三第六項の改正規定に係る部分及び同法第十八条の八第七項の改正規定に係る部分に限る。）、所得税法等の一部を改正する法律（令和二年法律第八号）附則第百十八条第五項の改正規定（「第六十八条の十五の六の二第一項」の下に「、第六十八条の十五の七第一項から第三項まで」を加える部分に限る。）、同条第九項の改正規定、同法附則第百十九条の改正規定及び同法附則第百二十七条の次に一条を加える改正規定
suppl-5031-11/art-1/par-1/item-10/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10/sub-3
the provisions in Article 19 amending Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (limited to the part concerning the provisions amending Article 42-4, paragraph (8), item (ii), (a) of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 42-12-5-2, paragraph (2)" with "Article 42-12-7, paragraphs (4) through (6)"), the part adding the following after the provisions amending Article 42-12-5 of that Act, the part concerning the provisions amending Article 52-2, paragraph (5) of that Act, the part adding the following after the provisions amending Article 55 of that Act, the part concerning the provisions amending Article 56 of that Act, the part concerning the provisions amending Article 57-4, paragraph (9) of that Act, the provisions amending Article 57-4-2, paragraph (6) of that Act, the provisions amending Article 57-5, paragraph (11) of that Act, the provisions amending Article 57-6, paragraph (7) of that Act, the provisions amending Article 57-7, paragraph (9) of that Act, the provisions amending Article 57-7-2, paragraph (8) of that Act and the provisions amending Article 57-8, paragraph (9) of that Act, the part concerning the provisions renumbering Article 61-2, paragraph (6) of that Act as paragraph (5) of that Article, and the part adding the following before the provisions amending Article 66-13 of that Act), the provisions amending Article 23 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (limited to the part concerning the provisions amending Article 18-3, paragraph (6) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake and the part concerning the provisions amending Article 18-8, paragraph (7) of that Act), the provisions amending Article 118, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (limited to the part adding ", Article 68-15-7, paragraphs (1) through (3)" after "Article 68-15-6-2, paragraph (1)"), the provisions amending paragraph (9) of that Article, the provisions amending Article 119 of the Supplementary Provisions of that Act and the provisions adding one Article after Article 127 of the Supplementary Provisions of that Act.
machine translation, not official
**十一** 第七条中租税特別措置法第十条の五の四第二項第二号ロの改正規定、同法第十一条の三第一項の改正規定（「第五十条第一項又は第五十二条第一項」を「第五十六条第一項又は第五十八条第一項」に改める部分及び「第五十二条第一項に」を「第五十八条第一項に」に、「第五十一条第一項」を「第五十七条第一項」に、「第五十三条第一項」を「第五十九条第一項」に、「第五十条第二項第二号ロ」を「第五十六条第二項第二号ロ」に改める部分に限る。）、同法第四十二条の十二の五第二項第二号ロの改正規定、同法第四十四条の二第一項の改正規定（「第五十条第一項又は第五十二条第一項」を「第五十六条第一項又は第五十八条第一項」に改める部分及び「第五十二条第一項に」を「第五十八条第一項に」に、「第五十一条第一項」を「第五十七条第一項」に、「第五十三条第一項」を「第五十九条第一項」に、「第五十条第二項第二号ロ」を「第五十六条第二項第二号ロ」に改める部分に限る。）、同法第六十六条の十三第一項の改正規定、同法第六十八条の十五の六第二項第二号ロの改正規定、同法第六十八条の二十第一項の改正規定（「第五十条第一項又は第五十二条第一項」を「第五十六条第一項又は第五十八条第一項」に改める部分及び「第五十二条第一項に」を「第五十八条第一項に」に、「第五十一条第一項」を「第五十七条第一項」に、「第五十三条第一項」を「第五十九条第一項」に、「第五十条第二項第二号ロ」を「第五十六条第二項第二号ロ」に改める部分に限る。）、同法第六十八条の九十八第一項の改正規定、同法第八十条第一項の改正規定（「第二条第十一項」を「第二条第十七項」に改める部分に限る。）、同条第二項の改正規定及び同条第三項の改正規定並びに附則第五十八条、第七十四条及び第七十六条第一項の規定 産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）附則第一条第二号に掲げる規定の施行の日
suppl-5031-11/art-1/par-1/item-11 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-11
the provisions in Article 7 amending Article 10-5-4, paragraph (2), item (ii), (b) of the Act on Special Measures Concerning Taxation, the provisions amending Article 11-3, paragraph (1) of that Act (limited to the part replacing "Article 50, paragraph (1) or Article 52, paragraph (1)" with "Article 56, paragraph (1) or Article 58, paragraph (1)" and the part replacing "in Article 52, paragraph (1)" with "in Article 58, paragraph (1)", "Article 51, paragraph (1)" with "Article 57, paragraph (1)", "Article 53, paragraph (1)" with "Article 59, paragraph (1)" and "Article 50, paragraph (2), item (ii), (b)" with "Article 56, paragraph (2), item (ii), (b)"), the provisions amending Article 42-12-5, paragraph (2), item (ii), (b) of that Act, the provisions amending Article 44-2, paragraph (1) of that Act (limited to the part replacing "Article 50, paragraph (1) or Article 52, paragraph (1)" with "Article 56, paragraph (1) or Article 58, paragraph (1)" and the part replacing "in Article 52, paragraph (1)" with "in Article 58, paragraph (1)", "Article 51, paragraph (1)" with "Article 57, paragraph (1)", "Article 53, paragraph (1)" with "Article 59, paragraph (1)" and "Article 50, paragraph (2), item (ii), (b)" with "Article 56, paragraph (2), item (ii), (b)"), the provisions amending Article 66-13, paragraph (1) of that Act, the provisions amending Article 68-15-6, paragraph (2), item (ii), (b) of that Act, the provisions amending Article 68-20, paragraph (1) of that Act (limited to the part replacing "Article 50, paragraph (1) or Article 52, paragraph (1)" with "Article 56, paragraph (1) or Article 58, paragraph (1)" and the part replacing "in Article 52, paragraph (1)" with "in Article 58, paragraph (1)", "Article 51, paragraph (1)" with "Article 57, paragraph (1)", "Article 53, paragraph (1)" with "Article 59, paragraph (1)" and "Article 50, paragraph (2), item (ii), (b)" with "Article 56, paragraph (2), item (ii), (b)"), the provisions amending Article 68-98, paragraph (1) of that Act, the provisions amending Article 80, paragraph (1) of that Act (limited to the part replacing "Article 2, paragraph (11)" with "Article 2, paragraph (17)"), the provisions amending paragraph (2) of that Article and the provisions amending paragraph (3) of that Article, and the provisions of Article 58, Article 74 and Article 76, paragraph (1) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021) come into effect;
machine translation, not official
**十二** 第七条中租税特別措置法第三十一条の二第二項第十号の改正規定、同法第三十四条の二第二項第二十二号の二の改正規定、同法第六十二条の三第四項第十号の改正規定及び同法第六十五条の四第一項第二十二号の二の改正規定 マンションの管理の適正化の推進に関する法律及びマンションの建替え等の円滑化に関する法律の一部を改正する法律（令和二年法律第六十二号）附則第一条第三号に掲げる規定の施行の日
suppl-5031-11/art-1/par-1/item-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-12
the provisions in Article 7 amending Article 31-2, paragraph (2), item (x) of the Act on Special Measures Concerning Taxation, the provisions amending Article 34-2, paragraph (2), item (xxii)-2 of that Act, the provisions amending Article 62-3, paragraph (4), item (x) of that Act and the provisions amending Article 65-4, paragraph (1), item (xxii)-2 of that Act: the date on which the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Advancement of Proper Condominium Management and the Act on Facilitation of Reconstruction, etc. of Condominiums (Act No. 62 of 2020) come into effect;
machine translation, not official
**十三** 次に掲げる規定 マンションの管理の適正化の推進に関する法律及びマンションの建替え等の円滑化に関する法律の一部を改正する法律（令和二年法律第六十二号）の施行の日
suppl-5031-11/art-1/par-1/item-13 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-13 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-13
the following provisions: the date on which the Act Partially Amending the Act on Advancement of Proper Condominium Management and the Act on Facilitation of Reconstruction, etc. of Condominiums (Act No. 62 of 2020) comes into effect;
machine translation, not official
**イ** 第七条中租税特別措置法第三十三条第三項第三号の改正規定、同法第三十三条の三の改正規定、同法第三十九条第七項の改正規定、同法第六十二条の三第四項第三号の改正規定、同法第六十三条第三項第三号の改正規定、同法第六十五条の改正規定、同法第六十五条の二第一項の改正規定、同法第六十五条の五の二第七項第二号イの改正規定、同法第六十五条の七第十六項第一号イの改正規定、同法第六十五条の九の改正規定（「第六号」を「第七号」に改める部分に限る。）、同法第六十六条の二第十四項第二号イの改正規定、同法第六十八条の六十九第三項第三号の改正規定、同法第六十八条の七十二の改正規定、同法第六十八条の七十三第一項及び第六十八条の七十六の二第七項第二号イの改正規定、同法第六十八条の七十八第十六項第一号イの改正規定、同法第六十八条の八十の改正規定（「第六号」を「第七号」に改める部分に限る。）、同法第六十八条の八十五第十四項第二号イの改正規定並びに同法第七十六条の改正規定
suppl-5031-11/art-1/par-1/item-13/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-13/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-13/sub-1
the provisions in Article 7 amending Article 33, paragraph (3), item (iii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 33-3 of that Act, the provisions amending Article 39, paragraph (7) of that Act, the provisions amending Article 62-3, paragraph (4), item (iii) of that Act, the provisions amending Article 63, paragraph (3), item (iii) of that Act, the provisions amending Article 65 of that Act, the provisions amending Article 65-2, paragraph (1) of that Act, the provisions amending Article 65-5-2, paragraph (7), item (ii), (a) of that Act, the provisions amending Article 65-7, paragraph (16), item (i), (a) of that Act, the provisions amending Article 65-9 of that Act (limited to the part replacing "item (vi)" with "item (vii)"), the provisions amending Article 66-2, paragraph (14), item (ii), (a) of that Act, the provisions amending Article 68-69, paragraph (3), item (iii) of that Act, the provisions amending Article 68-72 of that Act, the provisions amending Article 68-73, paragraph (1) and Article 68-76-2, paragraph (7), item (ii), (a) of that Act, the provisions amending Article 68-78, paragraph (16), item (i), (a) of that Act, the provisions amending Article 68-80 of that Act (limited to the part replacing "item (vi)" with "item (vii)"), the provisions amending Article 68-85, paragraph (14), item (ii), (a) of that Act and the provisions amending Article 76 of that Act.
machine translation, not official
**十四** 削除
suppl-5031-11/art-1/par-1/item-14 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-14
**十五** 次に掲げる規定 新型コロナウイルス感染症等の影響による社会経済情勢の変化に対応して金融の機能の強化及び安定の確保を図るための銀行法等の一部を改正する法律（令和三年法律第四十六号）の施行の日
suppl-5031-11/art-1/par-1/item-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-15
the following provisions: the date on which the Act Partially Amending the Banking Act, etc. to Strengthen Financial Functions and Ensure Stability in Response to Changes in Socioeconomic Conditions Caused by the Impact of the Novel Coronavirus Infection, etc. (Act No. 46 of 2021) comes into effect;
machine translation, not official
**イ** 第七条中租税特別措置法第六十六条の十一の二第一項の改正規定、同条第二項の改正規定（「第六十六条の十一の二第二項」を「第六十六条の十一の三第二項」に改める部分に限る。）、同条第五項の改正規定、同条を同法第六十六条の十一の三とする改正規定、同法第六十六条の十一の次に一条を加える改正規定、同法第六十八条の九十五の次に一条を加える改正規定及び同法第六十八条の九十六第一項の改正規定（「第六十六条の十一の二第二項」を「第六十六条の十一の三第二項」に改める部分に限る。）
suppl-5031-11/art-1/par-1/item-15/sub-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-15/sub-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-15/sub-1
the provisions in Article 7 amending Article 66-11-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending paragraph (2) of that Article (limited to the part replacing "Article 66-11-2, paragraph (2)" with "Article 66-11-3, paragraph (2)"), the provisions amending paragraph (5) of that Article, the provisions renumbering that Article as Article 66-11-3 of that Act, the provisions adding one Article after Article 66-11 of that Act, the provisions adding one Article after Article 68-95 of that Act and the provisions amending Article 68-96, paragraph (1) of that Act (limited to the part replacing "Article 66-11-2, paragraph (2)" with "Article 66-11-3, paragraph (2)");
machine translation, not official
**ロ及びハ** 略
suppl-5031-11/art-1/par-1/item-15/sub-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-15/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-15/sub-2
Omitted
machine translation, not official
**ニ** 第十九条中所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の改正規定（租税特別措置法第六十六条の十一の二第五項を削る改正規定に係る部分に限る。）
suppl-5031-11/art-1/par-1/item-15/sub-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-15/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-15/sub-3
the provisions in Article 19 amending Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) (limited to the part concerning the provisions deleting Article 66-11-2, paragraph (5) of the Act on Special Measures Concerning Taxation).
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**十六** 第七条中租税特別措置法第八十条第一項の改正規定（「に係るものであつて同法」を「（造船法（昭和二十五年法律第百二十九号）第十五条の規定により当該認定があつたものとみなされる場合における当該認定を含む。）に係るものであつて産業競争力強化法」に改める部分に限る。）及び附則第七十六条第二項の規定 海事産業の基盤強化のための海上運送法等の一部を改正する法律（令和三年法律第四十三号）附則第一条第二号に掲げる規定の施行の日
suppl-5031-11/art-1/par-1/item-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-16
the provisions in Article 7 amending Article 80, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "pertaining thereto, and under that Act" with "(including that certification in the case where it is deemed to have been granted pursuant to the provisions of Article 15 of the Shipbuilding Act (Act No. 129 of 1950)) pertaining thereto, and under the Act on Strengthening Industrial Competitiveness"), and the provisions of Article 76, paragraph (2) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. to Strengthen the Foundation of the Maritime Industry (Act No. 43 of 2021) come into effect;
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**十七** 第七条中租税特別措置法第八十条の二の次に一条を加える改正規定及び附則第七十六条第三項の規定 良質かつ適切な医療を効率的に提供する体制の確保を推進するための医療法等の一部を改正する法律（令和三年法律第四十九号）附則第一条第二号に掲げる規定の施行の日
suppl-5031-11/art-1/par-1/item-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-17
the provisions in Article 7 adding one Article after Article 80-2 of the Act on Special Measures Concerning Taxation, and the provisions of Article 76, paragraph (3) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. to Promote the Securing of a System for Efficiently Providing High-Quality and Appropriate Medical Care (Act No. 49 of 2021) come into effect;
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**十八** 第七条中租税特別措置法第九十条の十二第五項の改正規定（「の記載事項」を「に記録された事項」に改める部分に限る。） 道路運送車両法の一部を改正する法律（令和元年法律第十四号）附則第一条第六号に掲げる規定の施行の日
suppl-5031-11/art-1/par-1/item-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-18 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-18
the provisions in Article 7 amending Article 90-12, paragraph (5) of the Act on Special Measures Concerning Taxation (limited to the part replacing "the matters stated in" with "the matters recorded in"): the date on which the provisions set forth in Article 1, item (vi) of the Supplementary Provisions of the Act Partially Amending the Road Transport Vehicle Act (Act No. 14 of 2019) come into effect.
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### 第十五条（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-5031-11/art-15 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-15
**第一項** 別段の定めがあるものを除き、第七条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第二章の規定は、令和三年分以後の所得税について適用し、令和二年分以前の所得税については、なお従前の例による。
suppl-5031-11/art-15/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-15/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-15/par-1
Except as otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2021 and subsequent years, and with regard to income tax for 2020 and prior years, the provisions then in force continue to govern.
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### 第十六条（利子所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation on Interest Income, etc.
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suppl-5031-11/art-16 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-16
**第一項** 新租税特別措置法第三条（第一項第四号に係る部分に限る。）の規定は、同項の居住者又は恒久的施設を有する非居住者が施行日以後に支払を受けるべき同項第一号に規定する特定公社債以外の公社債（租税特別措置法第二条第一項第五号に規定する公社債をいう。以下この条及び附則第三十六条第一項において同じ。）の利子について適用し、第七条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第三条第一項の居住者又は恒久的施設を有する非居住者が施行日前に支払を受けるべき同項第一号に規定する特定公社債以外の公社債の利子については、なお従前の例による。
suppl-5031-11/art-16/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-16/par-1
The provisions of Article 3 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (1), item (iv)) apply to interest on a public and corporate bond other than a specified public and corporate bond prescribed in item (i) of that paragraph (meaning a public and corporate bond prescribed in Article 2, paragraph (1), item (v) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and in Article 36, paragraph (1) of the Supplementary Provisions) that a resident or a nonresident having a permanent establishment referred to in that paragraph is to receive on or after the Effective Date, and with regard to interest on a public and corporate bond other than a specified public and corporate bond prescribed in item (i) of that paragraph that a resident or a nonresident having a permanent establishment referred to in Article 3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") is to receive before the Effective Date, the provisions then in force continue to govern.
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### 第十七条（国外で発行された公社債等の利子所得の分離課税等に関する経過措置） — Transitional Measures Concerning Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued outside Japan, etc.
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suppl-5031-11/art-17 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-17 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-17
**第一項** 新租税特別措置法第三条の三第八項の規定は、施行日以後に同条第六項の支払の取扱者に対して行う同条第八項に規定する電磁的方法による同条第六項の申告書に記載すべき事項の提供について適用する。
suppl-5031-11/art-17/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-17/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-17/par-1
The provisions of Article 3-3, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (8) of that Article, of the matters to be stated in the return referred to in paragraph (6) of that Article, made on or after the Effective Date to the person in charge of handling payment referred to in paragraph (6) of that Article.
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### 第十八条（障害者等の少額公債の利子の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons
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suppl-5031-11/art-18 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-18 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-18
**第一項** 新租税特別措置法第四条第二項において準用する新所得税法第十条第五項の規定は、施行日以後に提出する新租税特別措置法第四条第二項において準用する新所得税法第十条第三項に規定する特別非課税貯蓄申告書及び新租税特別措置法第四条第二項において準用する新所得税法第十条第四項に規定する特別非課税貯蓄限度額変更申告書について適用し、施行日前に提出した旧租税特別措置法第四条第二項において準用する旧所得税法第十条第三項に規定する特別非課税貯蓄申告書及び旧租税特別措置法第四条第二項において準用する旧所得税法第十条第四項の申告書については、なお従前の例による。
suppl-5031-11/art-18/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-18/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-18/par-1
The provisions of Article 10, paragraph (5) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to a statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation and a statement of change to the maximum limitation for special tax-exempt savings prescribed in Article 10, paragraph (4) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation that are submitted on or after the Effective Date, and with regard to a statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Former Act on Special Measures Concerning Taxation and a return under Article 10, paragraph (4) of the Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that were submitted before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第四条第二項において準用する新所得税法第十条第八項及び第九項の規定は、施行日以後に新租税特別措置法第四条第二項において準用する新所得税法第十条第八項の金融機関の営業所等に対して行う新租税特別措置法第四条第二項において準用する新所得税法第十条第八項に規定する電磁的方法による新租税特別措置法第四条第一項に規定する特別非課税貯蓄申込書、同条第二項において準用する新所得税法第十条第三項に規定する特別非課税貯蓄申告書及び新租税特別措置法第四条第二項において準用する新所得税法第十条第四項に規定する特別非課税貯蓄限度額変更申告書に記載すべき事項の提供について適用する。
suppl-5031-11/art-18/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-18/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-18/par-2
The provisions of Article 10, paragraphs (8) and (9) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in Article 10, paragraph (8) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation, of the matters to be stated in an application for special tax-exempt savings prescribed in Article 4, paragraph (1) of the New Act on Special Measures Concerning Taxation, a statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation and a statement of change to the maximum limitation for special tax-exempt savings prescribed in Article 10, paragraph (4) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation, made on or after the Effective Date to the business office or similar place of the financial institution referred to in Article 10, paragraph (8) of the New Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the New Act on Special Measures Concerning Taxation.
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### 第十九条（財産形成非課税申込書等の提出の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Submission of an Application to Exempt Asset-Building Savings from Taxation, etc.
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suppl-5031-11/art-19 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-19 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-19
**第一項** 新租税特別措置法第四条の三の二の規定は、施行日以後に行う同条第一項に規定する電磁的方法による同項に規定する記載事項及び同条第五項に規定する書類に記載されるべき事項の提供について適用する。
suppl-5031-11/art-19/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-19/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-19/par-1
The provisions of Article 4-3-2 of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (1) of that Article, of the required particulars prescribed in that paragraph and the matters to be stated in the documents prescribed in paragraph (5) of that Article, made on or after the Effective Date.
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### 第二十条（特定寄附信託の利子所得の非課税に関する経過措置） — Transitional Measures Concerning Tax Exemption on Interest Income of Specified Donation Trusts
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suppl-5031-11/art-20 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-20 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-20
**第一項** 新租税特別措置法第四条の五第三項の規定は、施行日以後に提出する同項に規定する特定寄附信託申告書について適用し、施行日前に提出した旧租税特別措置法第四条の五第三項に規定する特定寄附信託申告書については、なお従前の例による。
suppl-5031-11/art-20/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-20/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-20/par-1
The provisions of Article 4-5, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a return for a specified donation trust prescribed in that paragraph that is submitted on or after the Effective Date, and with regard to a return for a specified donation trust prescribed in Article 4-5, paragraph (3) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第四条の五第五項から第七項までの規定は、施行日以後に同条第三項の特定寄附信託の受託者の同項に規定する営業所等に対して行う同条第五項に規定する電磁的方法による同条第三項に規定する特定寄附信託申告書に記載すべき事項及び同項に規定する特定寄附信託契約の契約書の写しに記載されるべき事項の提供について適用する。
suppl-5031-11/art-20/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-20/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-20/par-2
The provisions of Article 4-5, paragraphs (5) through (7) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (5) of that Article, of the matters to be stated in a return for a specified donation trust prescribed in paragraph (3) of that Article and the matters to be stated in a copy of the contract document of the specified donation trust contract prescribed in that paragraph, made on or after the Effective Date to the business office or similar place prescribed in that paragraph of the trustee of the specified donation trust referred to in paragraph (3) of that Article.
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### 第二十一条（振替国債等の利子の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation, etc. on Interest from Book-Entry Government Bonds, etc.
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suppl-5031-11/art-21 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-21
**第一項** 新租税特別措置法第五条の二第十七項（同条第十九項の規定により読み替えて適用する場合並びにこれらの規定を新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。以下この条において同じ。）及び第十八項（新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。）の規定は、施行日以後に新租税特別措置法第五条の二第十七項の特定振替機関等又は特定受託者に対して行う同項に規定する電磁的方法による租税特別措置法第五条の二第一項、第五条の三第一項若しくは第四十一条の十三の三第一項に規定する非課税適用申告書に記載すべき事項、新租税特別措置法第五条の二第四項（新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。以下この条において同じ。）に規定する組合等届出書に記載すべき事項及び新租税特別措置法第五条の二第四項に規定する組合契約書等の写しに記載されている事項又は租税特別措置法第五条の二第十二項第一号若しくは第三号（これらの規定を新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。）に定める申告書に記載すべき事項若しくは租税特別措置法第五条の二第十二項第二号若しくは第四号（これらの規定を新租税特別措置法第五条の三第九項及び第四十一条の十三の三第十二項において準用する場合を含む。以下この条において同じ。）に定める届出書に記載すべき事項及び租税特別措置法第五条の二第十二項第二号若しくは第四号に定める組合契約書等の写しに記載されている事項の提供について適用する。
suppl-5031-11/art-21/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-21/par-1
The provisions of Article 5-2, paragraph (17) (including as applied with the terms replaced pursuant to the provisions of paragraph (19) of that Article, and including the case where those provisions are applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) and paragraph (18) (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in Article 5-2, paragraph (17) of the New Act on Special Measures Concerning Taxation, made on or after the Effective Date to the specified book-entry transfer institution, etc. or the specified trustee referred to in that paragraph, of the matters to be stated in a written application for a tax exemption prescribed in Article 5-2, paragraph (1), Article 5-3, paragraph (1) or Article 41-13-3, paragraph (1) of the Act on Special Measures Concerning Taxation, the matters to be stated in a written notification of a partnership, etc. prescribed in Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) and the matters stated in a copy of the partnership contract, etc. prescribed in Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation, or the matters to be stated in a return specified in Article 5-2, paragraph (12), item (i) or (iii) of the Act on Special Measures Concerning Taxation (including the case where those provisions are applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation), or the matters to be stated in a written notification specified in Article 5-2, paragraph (12), item (ii) or (iv) of the Act on Special Measures Concerning Taxation (including the case where those provisions are applied mutatis mutandis pursuant to Article 5-3, paragraph (9) and Article 41-13-3, paragraph (12) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) and the matters stated in a copy of the partnership contract, etc. specified in Article 5-2, paragraph (12), item (ii) or (iv) of the Act on Special Measures Concerning Taxation.
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### 第二十二条（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-5031-11/art-22 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-22
**第一項** 新租税特別措置法第六条第八項（同条第十一項及び第十三項において準用する場合を含む。以下この条において同じ。）及び第九項（新租税特別措置法第六条第十一項及び第十三項において準用する場合を含む。）の規定は、施行日以後に同条第八項の利子の支払をする者に対して行う同項に規定する電磁的方法による同条第四項（同条第十一項及び第十三項において準用する場合を含む。）に規定する非課税適用申告書に記載すべき事項の提供について適用する。
suppl-5031-11/art-22/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-22/par-1
The provisions of Article 6, paragraph (8) (including as applied mutatis mutandis pursuant to paragraphs (11) and (13) of that Article; the same applies hereinafter in this Article) and paragraph (9) (including as applied mutatis mutandis pursuant to Article 6, paragraphs (11) and (13) of the New Act on Special Measures Concerning Taxation) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (8) of that Article, of the matters to be stated in a written application for a tax exemption prescribed in paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraphs (11) and (13) of that Article), made on or after the Effective Date to the person who pays the interest referred to in paragraph (8) of that Article.
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### 第二十三条（金融機関等の受ける利子所得等に対する源泉徴収の不適用に関する経過措置） — Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions, etc.
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suppl-5031-11/art-23 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-23 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-23
**第一項** 新租税特別措置法第八条第五項の規定は、施行日以後に同条第四項の支払の取扱者に対して行う同条第五項に規定する電磁的方法による同条第四項の明細書に記載すべき事項の提供について適用する。
suppl-5031-11/art-23/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-23/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-23/par-1
The provisions of Article 8, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (5) of that Article, of the matters to be stated in the written statement referred to in paragraph (4) of that Article, made on or after the Effective Date to the person in charge of handling payment referred to in paragraph (4) of that Article.
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### 第二十四条（公募株式等証券投資信託の受益権を買い取った金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Withholding at the Source for Distributions of Proceeds Received by a Financial Instruments Business Operator, etc. That Has Purchased Beneficial Interests in a Publicly Offered Securities Investment Trust for Shares and Similar Interests
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suppl-5031-11/art-24 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-24 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-24
**第一項** 新租税特別措置法第九条の五第三項の規定は、施行日以後に同条第二項に規定する支払者に対して行う同条第三項に規定する電磁的方法による同条第二項の申告書に記載すべき事項の提供について適用する。
suppl-5031-11/art-24/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-24/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-24/par-1
The provisions of Article 9-5, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (3) of that Article, of the matters to be stated in the return referred to in paragraph (2) of that Article, made on or after the Effective Date to the payer prescribed in paragraph (2) of that Article.
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### 第二十五条（試験研究を行った場合の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Experimental Research Is Conducted
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suppl-5031-11/art-25 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-25 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-25
**第一項** 新租税特別措置法第十条の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。
suppl-5031-11/art-25/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-25/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-25/par-1
The provisions of Article 10 of the New Act on Special Measures Concerning Taxation apply to income tax for 2022 and subsequent years, and with regard to income tax for 2021 and prior years, the provisions then in force continue to govern.
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### 第二十六条（高度省エネルギー増進設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where Highly Energy-Saving Equipment, etc. Is Acquired
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suppl-5031-11/art-26 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26
**第一項** 個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の二第一項に規定する高度省エネルギー増進設備等（以下この条において「高度省エネルギー増進設備等」という。）及び次の各号に掲げる個人が施行日から令和四年三月三十一日までの間に取得又は製作若しくは建設をする高度省エネルギー増進設備等で当該各号に定めるものについては、なお従前の例による。
suppl-5031-11/art-26/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26/par-1
With regard to highly energy-saving equipment, etc. prescribed in Article 10-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "highly energy-saving equipment, etc." in this Article) that an individual acquired, manufactured or constructed before the Effective Date, and highly energy-saving equipment, etc. that an individual listed in any of the following items acquires, manufactures or constructs during the period from the Effective Date to March 31, 2022 and that is specified in the relevant item, the provisions then in force continue to govern:
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**一** 旧租税特別措置法第十条の二第一項第一号に掲げる個人 同号に定める減価償却資産（租税特別措置法第二条第一項第六号に規定する減価償却資産をいう。以下この条及び附則第三十二条において同じ。）のうちエネルギー（旧租税特別措置法第十条の二第一項第一号に規定するエネルギーをいう。）の使用の合理化に特に効果の高いものであることが施行日前に確認されたものとして財務省令で定めるもの
suppl-5031-11/art-26/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-26/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26/par-1/item-1
an individual listed in Article 10-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation: of the depreciable assets specified in that item (meaning depreciable assets prescribed in Article 2, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article and in Article 32 of the Supplementary Provisions), those specified by Order of the Ministry of Finance as having been confirmed before the Effective Date to be particularly effective in rationalizing the use of energy (meaning energy prescribed in Article 10-2, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation);
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**二** 施行日前にエネルギーの使用の合理化等に関する法律（昭和五十四年法律第四十九号）第四十六条第一項の認定を受けた同項の工場等を設置している者 旧租税特別措置法第十条の二第一項第二号に定める減価償却資産（施行日以後に当該認定に係るエネルギーの使用の合理化等に関する法律第四十七条第三項に規定する連携省エネルギー計画につき同条第一項の規定による変更の認定があるときは、その変更により当該連携省エネルギー計画に新たに記載されるものを除く。）
suppl-5031-11/art-26/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-26/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26/par-1/item-2
a person who has installed a factory, etc. referred to in Article 46, paragraph (1) of the Act on the Rational Use of Energy (Act No. 49 of 1979) for which the certification under that paragraph was obtained before the Effective Date: the depreciable assets specified in Article 10-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation (excluding, if a certification of a change under Article 47, paragraph (1) of the Act on the Rational Use of Energy is granted on or after the Effective Date for the collaborative energy conservation plan prescribed in paragraph (3) of that Article pertaining to that certification, those newly stated in that collaborative energy conservation plan as a result of that change);
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**三** 施行日前にエネルギーの使用の合理化等に関する法律第百十七条第一項の認定を受けた同項の荷主 旧租税特別措置法第十条の二第一項第三号に定める減価償却資産（施行日以後に当該認定に係るエネルギーの使用の合理化等に関する法律第百十八条第三項に規定する荷主連携省エネルギー計画につき同条第一項の規定による変更の認定があるときは、その変更により当該荷主連携省エネルギー計画に新たに記載されるものを除く。）
suppl-5031-11/art-26/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-26/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26/par-1/item-3
a shipper referred to in Article 117, paragraph (1) of the Act on the Rational Use of Energy that obtained the certification under that paragraph before the Effective Date: the depreciable assets specified in Article 10-2, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation (excluding, if a certification of a change under Article 118, paragraph (1) of the Act on the Rational Use of Energy is granted on or after the Effective Date for the shipper collaborative energy conservation plan prescribed in paragraph (3) of that Article pertaining to that certification, those newly stated in that shipper collaborative energy conservation plan as a result of that change).
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### 第二十七条（中小事業者が機械等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Small and Medium Sized Business Operator Acquires Machinery, etc.
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suppl-5031-11/art-27 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-27 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-27
**第一項** 新租税特別措置法第十条の三第一項の規定は、個人が施行日以後に取得又は製作をする同項に規定する特定機械装置等について適用し、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条の三第一項に規定する特定機械装置等については、なお従前の例による。
suppl-5031-11/art-27/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-27/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-27/par-1
The provisions of Article 10-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in that paragraph that an individual acquires or manufactures on or after the Effective Date, and with regard to specified machinery and equipment, etc. prescribed in Article 10-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired or manufactured before the Effective Date, the provisions then in force continue to govern.
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### 第二十八条（特定中小事業者が経営改善設備を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Specified Small and Medium Sized Business Operator Acquires Business Improvement Equipment
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suppl-5031-11/art-28 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-28 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-28
**第一項** 個人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第十条の五の二第一項に規定する経営改善設備については、なお従前の例による。
suppl-5031-11/art-28/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-28/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-28/par-1
With regard to business improvement equipment prescribed in Article 10-5-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual acquired, manufactured or constructed before the Effective Date, the provisions then in force continue to govern.
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### 第二十九条（特定中小事業者が特定経営力向上設備等を取得した場合の特別償却又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Income Tax Credit Where a Specified Small and Medium Sized Business Operator Acquires Specified Management Capacity Improvement Equipment, etc.
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suppl-5031-11/art-29 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-29
**第一項** 第七条の規定（附則第一条第十号イに掲げる改正規定を除く。以下この条において同じ。）による改正後の租税特別措置法第十条の五の三第一項の規定は、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特定経営力向上設備等について適用し、個人が施行日前に取得又は製作若しくは建設をした第七条の規定による改正前の租税特別措置法第十条の五の三第一項に規定する特定経営力向上設備等については、なお従前の例による。
suppl-5031-11/art-29/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-29/par-1
The provisions of Article 10-5-3, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (excluding the amending provisions listed in Article 1, item (x), (a) of the Supplementary Provisions; the same applies hereinafter in this Article) apply to specified management capacity improvement equipment, etc. prescribed in that paragraph that an individual acquires, manufactures or constructs on or after the Effective Date, and with regard to specified management capacity improvement equipment, etc. prescribed in Article 10-5-3, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 that an individual acquired, manufactured or constructed before the Effective Date, the provisions then in force continue to govern.
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### 第三十条（給与等の引上げ及び設備投資を行った場合等の所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit Where Salaries, etc. Are Increased and Capital Investment Is Made, etc.
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suppl-5031-11/art-30 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-30 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-30
**第一項** 新租税特別措置法第十条の五の四の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。
suppl-5031-11/art-30/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-30/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-30/par-1
The provisions of Article 10-5-4 of the New Act on Special Measures Concerning Taxation apply to income tax for 2022 and subsequent years, and with regard to income tax for 2021 and prior years, the provisions then in force continue to govern.
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### 第三十一条（所得税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Income Tax
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suppl-5031-11/art-31 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-31 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-31
**第一項** 新租税特別措置法第十条の六第五項（各号に係る部分に限る。）の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。
suppl-5031-11/art-31/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-31/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-31/par-1
The provisions of Article 10-6, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part concerning its items) apply to income tax for 2022 and subsequent years, and with regard to income tax for 2021 and prior years, the provisions then in force continue to govern.
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**第二項** 施行日から附則第一条第十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十条の六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。
第一項第十二号及び第十三号 十二 前条第七項から第九項までの規定 それぞれ同条第七項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額、同条第八項に規定する繰延資産税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第九項に規定する生産工程効率化等設備等税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
十三 前各号に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額 十二 前各号に掲げるもののほか、所得税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額
第五項 、第十一号又は第十二号 又は第十一号
suppl-5031-11/art-31/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-31/par-2
With regard to the application of the provisions of Article 10-6 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 (x) of the Supplementary Provisions, the terms listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the terms listed in the right-hand column of that table.
Paragraph (1), items (xii) and (xiii) (xii) the provisions of paragraphs (7) through (9) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (7) of that Article, the amount that cannot be fully deducted even after the deduction under that paragraph, the amount obtained by deducting, from the maximum deferred asset tax credit prescribed in paragraph (8) of that Article, the amount that cannot be fully deducted even after the deduction under that paragraph, or the amount obtained by deducting, from the maximum tax credit for production process efficiency improvement equipment, etc. prescribed in paragraph (9) of that Article, the amount that cannot be fully deducted even after the deduction under that paragraph, respectively
(xiii) beyond what is listed in the preceding items, the provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of income tax: the amount specified by Cabinet Order as being similar to the amounts specified in those items (xii) beyond what is listed in the preceding items, the provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of income tax: the amount specified by Cabinet Order as being similar to the amounts specified in those items
Paragraph (5) , item (xi) or item (xii) or item (xi)
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### 第三十二条（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-5031-11/art-32 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32
**第一項** 個人が施行日前に取得等（取得又は製作若しくは建設をいう。以下第五項までにおいて同じ。）をした旧租税特別措置法第十一条第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-5031-11/art-32/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-1
With regard to depreciable assets listed in the middle column of item (i) of the table in Article 11, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. (meaning an acquisition, manufacture or construction; the same applies hereinafter through paragraph (5)) before the Effective Date, the provisions then in force continue to govern.
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**第二項** 新租税特別措置法第十一条の三第一項及び第三項の規定は、個人が施行日以後に取得等をする同条第一項に規定する特定事業継続力強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三第一項に規定する特定事業継続力強化設備等については、なお従前の例による。
suppl-5031-11/art-32/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-2
The provisions of Article 11-3, paragraphs (1) and (3) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to specified business continuity enhancement equipment, etc. prescribed in Article 11-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第三項** 施行日から附則第一条第十一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十一条の三第一項の規定の適用については、同項中「第五十六条第一項」とあるのは、「第五十条第一項」とする。
suppl-5031-11/art-32/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-3
With regard to the application of the provisions of Article 11-3, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xi) of the Supplementary Provisions, the phrase "Article 56, paragraph (1)" in that paragraph is deemed to be replaced with "Article 50, paragraph (1)".
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**第四項** 個人が令和三年十二月三十一日以前に取得等をした旧租税特別措置法第十二条第一項の表の第一号の第三欄に掲げる減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号の第一欄中「過疎地域自立促進特別措置法」とあるのは、「令和三年三月三十一日における旧過疎地域自立促進特別措置法」とする。
suppl-5031-11/art-32/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-4
With regard to depreciable assets listed in the third column of item (i) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. on or before December 31, 2021, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "Act on Special Measures for the Promotion of Independence of Depopulated Areas" in the first column of that item is deemed to be replaced with "former Act on Special Measures for the Promotion of Independence of Depopulated Areas as of March 31, 2021".
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**第五項** 新租税特別措置法第十二条第一項の規定は、個人が施行日以後に取得等をする同項の表の第一号から第三号までの第三欄に掲げる減価償却資産について適用し、個人が施行日前に取得等をした旧租税特別措置法第十二条第一項の表の第二号から第四号までの第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-5031-11/art-32/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-5
The provisions of Article 12, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the third column of items (i) through (iii) of the table in that paragraph for which an individual makes an acquisition, etc. on or after the Effective Date, and with regard to depreciable assets listed in the third column of items (ii) through (iv) of the table in Article 12, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. before the Effective Date, the provisions then in force continue to govern.
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**第六項** 施行日から附則第一条第十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十二条第一項の規定の適用については、同項中「第十条の五の五第一項」とあるのは、「第十条の五の四の二第一項」とする。
suppl-5031-11/art-32/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-6
With regard to the application of the provisions of Article 12, paragraph (1) 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 (x) of the Supplementary Provisions, the phrase "Article 10-5-5, paragraph (1)" in that paragraph is deemed to be replaced with "Article 10-5-4-2, paragraph (1)".
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**第七項** 個人が施行日前に旧租税特別措置法第十二条第三項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第四号に係る部分に限る。）の規定は、なおその効力を有する。
suppl-5031-11/art-32/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-7
With regard to industrial promotion machinery, etc. prescribed in Article 12, paragraph (3) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part concerning item (iv) of the table in that paragraph) remain in force.
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**第八項** 新租税特別措置法第十九条第二項の規定は、令和四年分以後の所得税について適用する。
suppl-5031-11/art-32/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-8
The provisions of Article 19, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to income tax for 2022 and subsequent years.
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**第九項** 施行日から附則第一条第十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十九条の規定の適用については、同条第二項中「又は繰延資産の額のうち」とあるのは「のうち」と、「又は繰延資産について」とあるのは「について」とする。
suppl-5031-11/art-32/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-9
With regard to the application of the provisions of Article 19 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 (x) of the Supplementary Provisions, the phrase "or the amount of deferred assets, out of" in paragraph (2) of that Article is deemed to be replaced with "out of", and the phrase "or deferred assets, with regard to" with "with regard to".
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### 第三十三条（個人の農業経営基盤強化準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base of Individuals
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suppl-5031-11/art-33 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-33
**第一項** 新租税特別措置法第二十四条の二第一項の規定は、令和五年分の所得税について適用し、令和四年分以前の所得税については、なお従前の例による。
suppl-5031-11/art-33/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-33/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-33/par-1
The provisions of Article 24-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2023, and with regard to income tax for 2022 and prior years, the provisions then in force continue to govern.
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### 第三十四条（青色申告特別控除に関する経過措置） — Transitional Measures Concerning the Special Deduction for Blue Returns
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suppl-5031-11/art-34 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-34
**第一項** 新租税特別措置法第二十五条の二（第四項第一号に係る部分に限る。）の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。この場合において、租税特別措置法第二条第一項第十一号に規定する青色申告書を提出することにつき税務署長の承認を受けている個人が、その年において旧租税特別措置法第二十五条の二第四項第一号に規定する財務省令で定める帳簿書類につき同号に規定する承認を受けて同号に規定する財務省令で定めるところにより当該帳簿書類に係る同号に規定する電磁的記録の備付け及び保存又は当該電磁的記録の備付け及び当該電磁的記録の同号に規定する電子計算機出力マイクロフィルムによる保存を行っているときは、その年において新租税特別措置法第二十五条の二第四項第一号に掲げる要件を満たしているものとみなす。
suppl-5031-11/art-34/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-34/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-34/par-1
The provisions of Article 25-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (4), item (i)) apply to income tax for 2022 and subsequent years, and with regard to income tax for 2021 and prior years, the provisions then in force continue to govern. In this case, if an individual who has obtained the approval of the district director for filing a blue return prescribed in Article 2, paragraph (1), item (xi) of the Act on Special Measures Concerning Taxation has, in that year, with regard to the books and documents specified by Order of the Ministry of Finance prescribed in Article 25-2, paragraph (4), item (i) of the Former Act on Special Measures Concerning Taxation, obtained the approval prescribed in that item and, in the manner specified by Order of the Ministry of Finance prescribed in that item, kept and preserved the electronic or magnetic records prescribed in that item pertaining to those books and documents, or kept those electronic or magnetic records and preserved them on the computer output microfilm prescribed in that item, the individual is deemed to satisfy, in that year, the requirement listed in Article 25-2, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation.
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### 第三十五条（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-5031-11/art-35 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-35 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-35
**第一項** 新租税特別措置法第三十四条の二第二項（第三号に係る部分に限る。）の規定は、個人が施行日以後に行う同条第一項に規定する土地等の譲渡について適用し、個人が施行日前に行った旧租税特別措置法第三十四条の二第一項に規定する土地等の譲渡については、なお従前の例による。
suppl-5031-11/art-35/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-35/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-35/par-1
The provisions of Article 34-2, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply to a transfer of land, etc. prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, 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 made before the Effective Date.
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**第二項** 個人が施行日前に行った旧租税特別措置法第三十七条第一項の表の第三号又は第五号の上欄に掲げる資産の譲渡については、なお従前の例による。
suppl-5031-11/art-35/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-35/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-35/par-2
The provisions then in force continue to govern a transfer of assets listed in the left-hand column of item (iii) or (v) of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual made before the Effective Date.
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### 第三十六条（有価証券の譲渡による所得の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Income from the Transfer of Securities, etc.
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suppl-5031-11/art-36 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36
**第一項** 新租税特別措置法第三十七条の十（第三項第八号に係る部分に限る。）の規定は、同項の居住者又は恒久的施設を有する非居住者が同号に規定する特定公社債以外の公社債の同号に規定する償還により施行日以後に交付を受けるべき金銭又は金銭以外の資産について適用し、旧租税特別措置法第三十七条の十第三項の居住者又は恒久的施設を有する非居住者が同項第八号に規定する特定公社債以外の公社債の同号に規定する償還により施行日前に交付を受けるべき金銭又は金銭以外の資産については、なお従前の例による。
suppl-5031-11/art-36/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-1
The provisions of Article 37-10 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (viii)) apply to money or assets other than money that a resident or a nonresident who has a permanent establishment referred to in that paragraph is to receive on or after the Effective Date through the redemption prescribed in that item of a public and corporate bond other than a specified public and corporate bond prescribed in that item, and the provisions then in force continue to govern money or assets other than money that a resident or a nonresident who has a permanent establishment referred to in Article 37-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation was to receive before the Effective Date through the redemption prescribed in item (viii) of that paragraph of a public and corporate bond other than a specified public and corporate bond prescribed in that item.
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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一項の規定は、施行日以後に行う同項に規定する特定口座源泉徴収選択届出書の同項に規定する提出について適用し、施行日前に行った旧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特定口座源泉徴収選択届出書の同項に規定する提出については、なお従前の例による。
suppl-5031-11/art-36/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-36/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-2
The provisions of Article 37-11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification choosing withholding for a specified account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a written notification choosing withholding for a specified account prescribed in that paragraph that was made before the Effective Date.
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**第三項** 新租税特別措置法第三十七条の十一の四第三項の規定は、令和四年一月一日以後に行われる同条第二項に規定する対象譲渡等について適用し、同日前に行われた旧租税特別措置法第三十七条の十一の四第二項に規定する対象譲渡等については、なお従前の例による。
suppl-5031-11/art-36/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-36/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-3
The provisions of Article 37-11-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a covered transfer, etc. prescribed in paragraph (2) of that Article that is made on or after January 1, 2022, and the provisions then in force continue to govern a covered transfer, etc. prescribed in Article 37-11-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was made before that date.
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**第四項** 新租税特別措置法第三十七条の十一の六第二項の規定は、施行日以後に行う同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同項に規定する提出について適用し、施行日前に行った旧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同項に規定する提出については、なお従前の例による。
suppl-5031-11/art-36/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-36/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-4
The provisions of Article 37-11-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-11-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation of a written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in that paragraph that was made before the Effective Date.
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**第五項** 新租税特別措置法第三十七条の十三の三の規定は、施行日以後に行われる同条第一項に規定する株式交付について適用する。
suppl-5031-11/art-36/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-36/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-5
The provisions of Article 37-13-3 of the New Act on Special Measures Concerning Taxation apply to a partial share exchange prescribed in paragraph (1) of that Article that is carried out on or after the Effective Date.
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**第六項** 施行日前に受けた旧租税特別措置法第三十七条の十三の三第一項に規定する認定に係る同項に規定する特別事業再編計画に係る同項に規定する特別事業再編による同項に規定する株式等の譲渡については、なお従前の例による。
suppl-5031-11/art-36/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-36/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-6
The provisions then in force continue to govern a transfer of shares, etc. prescribed in Article 37-13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation through special business restructuring prescribed in that paragraph under a special business restructuring plan prescribed in that paragraph pertaining to the certification prescribed in that paragraph that was obtained before the Effective Date.
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**第七項** 新租税特別措置法第三十七条の十四第十三項の規定は、施行日以後に行う同項に規定する金融商品取引業者等変更届出書の同項に規定する提出について適用し、施行日前に行った旧租税特別措置法第三十七条の十四第十三項に規定する金融商品取引業者等変更届出書の同項に規定する提出については、なお従前の例による。
suppl-5031-11/art-36/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-36/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-7
The provisions of Article 37-14, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of change of financial instruments business operator, etc. prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-14, paragraph (13) of the Former Act on Special Measures Concerning Taxation of a written notification of change of financial instruments business operator, etc. prescribed in that paragraph that was made before the Effective Date.
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**第八項** 新租税特別措置法第三十七条の十四第十六項の規定は、施行日以後に行う同項に規定する非課税口座廃止届出書の同項に規定する提出について適用し、施行日前に行った旧租税特別措置法第三十七条の十四第十六項に規定する非課税口座廃止届出書の同項に規定する提出については、なお従前の例による。
suppl-5031-11/art-36/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-36/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-8
The provisions of Article 37-14, paragraph (16) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of closure of a tax-exempt account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-14, paragraph (16) of the Former Act on Special Measures Concerning Taxation of a written notification of closure of a tax-exempt account prescribed in that paragraph that was made before the Effective Date.
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**第九項** 新租税特別措置法第三十七条の十四の二第二十項の規定は、施行日以後に行う同項に規定する未成年者口座廃止届出書の同項に規定する提出について適用し、施行日前に行った旧租税特別措置法第三十七条の十四の二第二十項に規定する未成年者口座廃止届出書の同項に規定する提出については、なお従前の例による。
suppl-5031-11/art-36/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-36/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-9
The provisions of Article 37-14-2, paragraph (20) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of closure of a minor's account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-14-2, paragraph (20) of the Former Act on Special Measures Concerning Taxation of a written notification of closure of a minor's account prescribed in that paragraph that was made before the Effective Date.
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### 第三十七条（年末調整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等に関する経過措置） — Transitional Measures Concerning Special Income Tax Credit, etc. Where a Person Has Housing Loans, etc. in Year-End Adjustment
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suppl-5031-11/art-37 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-37 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-37
**第一項** 新租税特別措置法第四十一条の二の二の規定は、施行日以後に行う同条第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行った旧租税特別措置法第四十一条の二の二第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。
suppl-5031-11/art-37/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-37/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-37/par-1
The provisions of Article 41-2-2 of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (4) of that Article, of the matters to be stated in a return prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the provision, by electronic or magnetic means prescribed in Article 41-2-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation, of the matters to be stated in a return prescribed in that paragraph that was made before the Effective Date.
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**第二項** 新租税特別措置法第四十一条の三の四の規定は、施行日以後に行う同条第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供について適用し、施行日前に行った旧租税特別措置法第四十一条の三の四第四項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。
suppl-5031-11/art-37/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-37/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-37/par-2
The provisions of Article 41-3-4 of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (4) of that Article, of the matters to be stated in a return prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the provision, by electronic or magnetic means prescribed in Article 41-3-4, paragraph (4) of the Former Act on Special Measures Concerning Taxation, of the matters to be stated in a return prescribed in that paragraph that was made before the Effective Date.
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### 第三十八条（特定一般用医薬品等購入費を支払った場合の医療費控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Medical Expense Deduction Where the Cost of Purchasing Specified Over-the-Counter Drugs, etc. Is Paid
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suppl-5031-11/art-38 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-38
**第一項** 新租税特別措置法第四十一条の十七（第二項に係る部分に限る。）の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。
suppl-5031-11/art-38/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-38/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-38/par-1
The provisions of Article 41-17 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (2)) apply to income tax for 2022 and subsequent years, and the provisions then in force continue to govern income tax for 2021 and prior years.
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**第二項** 新租税特別措置法第四十一条の十七（第四項に係る部分に限る。）の規定は、令和四年一月一日以後に令和三年分以後の所得税に係る確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合及び同日以後に令和二年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。
suppl-5031-11/art-38/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-38/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-38/par-2
The provisions of Article 41-17 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (4)) apply in the case where a final return for income tax for 2021 or subsequent years is filed on or after January 1, 2022, and the provisions then in force continue to govern the case where a final return was filed before that date and the case where a final return for income tax for 2020 or prior years is filed on or after that date.
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### 第三十九条（認定特定非営利活動法人等に寄附をした場合の寄附金控除の特例又は所得税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Provisions on Donation Deduction or Special Income Tax Credit Where a Donation Is Made to a Certified Specified Nonprofit Corporation, etc.
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suppl-5031-11/art-39 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-39 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-39
**第一項** 新租税特別措置法第四十一条の十八の二第一項及び第二項の規定は、個人が施行日以後に支出する支出金について適用し、個人が施行日前に支出した支出金については、なお従前の例による。
suppl-5031-11/art-39/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-39/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-39/par-1
The provisions of Article 41-18-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to expenditures that an individual makes on or after the Effective Date, and the provisions then in force continue to govern expenditures that an individual made before the Effective Date.
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### 第四十条（非居住者又は外国法人である外国組合員に対する課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners That Are Nonresidents or Foreign Corporations
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suppl-5031-11/art-40 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-40
**第一項** 施行日前に提出された租税特別措置法第四十一条の二十一第五項に規定する特例適用申告書（以下この条において「特例適用申告書」という。）（当該特例適用申告書又は当該特例適用申告書につき提出された旧租税特別措置法第四十一条の二十一第九項に規定する変更申告書の提出後に同項に規定する変更をした場合において、その変更をした日以後施行日の前日までに同項に規定する変更申告書の提出がされていないときにおける当該特例適用申告書を除く。）は、施行日において提出された特例適用申告書とみなす。
suppl-5031-11/art-40/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-40/par-1
A special application return prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation (hereinafter referred to as a "special application return" in this Article) that was submitted before the Effective Date (excluding a special application return in the case where, after the submission of that special application return or of a return of change prescribed in Article 41-21, paragraph (9) of the Former Act on Special Measures Concerning Taxation that was submitted with respect to that special application return, a change prescribed in that paragraph has been made, and a return of change prescribed in that paragraph has not been submitted during the period from the day on which that change was made to the day before the Effective Date) is deemed to be a special application return submitted on the Effective Date.
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**第二項** 新租税特別措置法第四十一条の二十一第十項において準用する租税特別措置法第四十一条の二十一第六項の規定は、新租税特別措置法第四十一条の二十一第九項第一号に掲げる場合に該当することとなった日が施行日以後である場合について適用し、旧租税特別措置法第四十一条の二十一第九項に規定する変更をした日が施行日前である場合については、なお従前の例による。
suppl-5031-11/art-40/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-40/par-2
The provisions of Article 41-21, paragraph (6) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-21, paragraph (10) of the New Act on Special Measures Concerning Taxation apply in the case where the day of coming to fall under the case listed in Article 41-21, paragraph (9), item (i) of the New Act on Special Measures Concerning Taxation is on or after the Effective Date, and the provisions then in force continue to govern the case where the day on which the change prescribed in Article 41-21, paragraph (9) of the Former Act on Special Measures Concerning Taxation was made is before the Effective Date.
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**第三項** 新租税特別措置法第四十一条の二十一第十一項から第十三項までの規定は、施行日以後に同条第十一項の配分の取扱者に対して行う同項に規定する電磁的方法による特例適用申告書に記載すべき事項及び租税特別措置法第四十一条の二十一第五項に規定する財務省令で定める書類に記載されるべき事項又は新租税特別措置法第四十一条の二十一第九項第一号に定める申告書に記載すべき事項及び同項に規定する添付書類に記載されるべき事項の提供について適用する。
suppl-5031-11/art-40/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-40/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-40/par-3
The provisions of Article 41-21, paragraphs (11) through (13) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the person handling the distribution referred to in paragraph (11) of that Article, by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a special application return and the matters to be stated in the documents specified by Order of the Ministry of Finance prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation, or of the matters to be stated in the return specified in Article 41-21, paragraph (9), item (i) of the New Act on Special Measures Concerning Taxation and the matters to be stated in the attached documents prescribed in that paragraph.
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### 第四十一条（外国金融機関等の店頭デリバティブ取引の証拠金に係る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 on Margin for Over-the-Counter Derivatives Transactions of Foreign Financial Institutions, etc.
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suppl-5031-11/art-41 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-41 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-41
**第一項** 新租税特別措置法第四十二条第十一項及び第十二項の規定は、施行日以後に同条第十一項の利子の支払をする者又は国内金融機関等若しくは金融商品取引清算機関に対して行う同項に規定する電磁的方法による租税特別措置法第四十二条第五項に規定する非課税適用申告書又は新租税特別措置法第四十二条第八項各号に定める申告書に記載すべき事項の提供について適用する。
suppl-5031-11/art-41/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-41/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-41/par-1
The provisions of Article 42, paragraphs (11) and (12) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the person who pays the interest referred to in paragraph (11) of that Article or to a domestic financial institution, etc. or financial instruments clearing organization, by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a written application for a tax exemption prescribed in Article 42, paragraph (5) of the Act on Special Measures Concerning Taxation or in the return specified in each item of Article 42, paragraph (8) of the New Act on Special Measures Concerning Taxation.
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### 第四十二条（外国金融機関等の債券現先取引等に係る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 Bond Transactions with Repurchase/Resale Agreements, etc. of Foreign Financial Institutions, etc.
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suppl-5031-11/art-42 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-42 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-42
**第一項** 新租税特別措置法第四十二条の二第十四項及び第十五項の規定は、施行日以後に同条第十四項の特定利子の支払をする者又は特定金融機関等に対して行う同項に規定する電磁的方法による租税特別措置法第四十二条の二第八項に規定する非課税適用申告書又は新租税特別措置法第四十二条の二第十一項各号に定める申告書に記載すべき事項の提供について適用する。
suppl-5031-11/art-42/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-42/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-42/par-1
The provisions of Article 42-2, paragraphs (14) and (15) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the person who pays the specified interest referred to in paragraph (14) of that Article or to a specified financial institution, etc., by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a written application for a tax exemption prescribed in Article 42-2, paragraph (8) of the Act on Special Measures Concerning Taxation or in the return specified in each item of Article 42-2, paragraph (11) of the New Act on Special Measures Concerning Taxation.
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### 第四十三条（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） — Principles for 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-5031-11/art-43 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-43
**第一項** 別段の定めがあるものを除き、新租税特別措置法第三章の規定は、法人（租税特別措置法第二条第二項第二号に規定する人格のない社団等を含む。以下附則第五十七条までにおいて同じ。）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（同項第十号の四に規定する連結親法人をいう。以下附則第七十三条までにおいて同じ。）又は当該連結親法人による連結完全支配関係（同項第十号の七に規定する連結完全支配関係をいう。以下附則第七十三条までにおいて同じ。）にある連結子法人（同項第十号の五に規定する連結子法人をいう。以下附則第七十三条までにおいて同じ。）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。以下この条において同じ。）が施行日以後に開始する連結事業年度（租税特別措置法第二条第二項第十九号に規定する連結事業年度をいう。以下附則第七十二条までにおいて同じ。）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-5031-11/art-43/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-43/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, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 57 of the Supplementary Provisions) beginning on or after the Effective Date, and to corporation tax of a consolidated parent corporation (meaning the consolidated parent corporation prescribed in item (x)-4 of that paragraph; hereinafter the same applies up to Article 73 of the Supplementary Provisions) or of a consolidated subsidiary corporation (meaning the consolidated subsidiary corporation prescribed in item (x)-5 of that paragraph; hereinafter the same applies up to Article 73 of the Supplementary Provisions) that has a consolidated full controlling interest (meaning the consolidated full controlling interest prescribed in item (x)-7 of that paragraph; hereinafter the same applies up to Article 73 of the Supplementary Provisions) with that consolidated parent corporation for consolidated business years (meaning the consolidated business years prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 72 of the Supplementary Provisions) for which the consolidated parent corporation business year (meaning the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this Article) begins on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation beginning before the Effective Date and corporation tax of a consolidated parent corporation or of a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation for consolidated business years for which the consolidated parent corporation business year began before the Effective Date.
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### 第四十四条（高度省エネルギー増進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Highly Energy-Saving Equipment, etc. Is Acquired
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suppl-5031-11/art-44 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44
**第一項** 法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の五第一項に規定する高度省エネルギー増進設備等（以下この条において「高度省エネルギー増進設備等」という。）及び次の各号に掲げる法人が施行日から令和四年三月三十一日までの間に取得又は製作若しくは建設をする高度省エネルギー増進設備等で当該各号に定めるものについては、なお従前の例による。
suppl-5031-11/art-44/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44/par-1
The provisions then in force continue to govern highly energy-saving equipment, etc. prescribed in Article 42-5, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "highly energy-saving equipment, etc." in this Article) that a corporation acquired, manufactured or constructed before the Effective Date, and highly energy-saving equipment, etc. that a corporation listed in any of the following items acquires, manufactures or constructs during the period from the Effective Date to March 31, 2022 and that is specified in the relevant item.
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**一** 旧租税特別措置法第四十二条の五第一項第一号に掲げる法人 同号に定める減価償却資産（租税特別措置法第二条第二項第二十五号に規定する減価償却資産をいう。以下附則第六十六条までにおいて同じ。）のうちエネルギー（旧租税特別措置法第四十二条の五第一項第一号に規定するエネルギーをいう。）の使用の合理化に特に効果の高いものであることが施行日前に確認されたものとして財務省令で定めるもの
suppl-5031-11/art-44/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-44/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44/par-1/item-1
a corporation listed in Article 42-5, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation: out of the depreciable assets specified in that item (meaning the depreciable assets prescribed in Article 2, paragraph (2), item (xxv) of the Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 66 of the Supplementary Provisions), those specified by Order of the Ministry of Finance as those confirmed before the Effective Date to be particularly highly effective in the rational use of energy (meaning the energy prescribed in Article 42-5, paragraph (1), item (i) of the Former Act on Special Measures Concerning Taxation);
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**二** 施行日前にエネルギーの使用の合理化等に関する法律第四十六条第一項の認定を受けた同項の工場等を設置している者 旧租税特別措置法第四十二条の五第一項第二号に定める減価償却資産（施行日以後に当該認定に係るエネルギーの使用の合理化等に関する法律第四十七条第三項に規定する連携省エネルギー計画につき同条第一項の規定による変更の認定があるときは、その変更により当該連携省エネルギー計画に新たに記載されるものを除く。）
suppl-5031-11/art-44/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-44/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44/par-1/item-2
a person that has established a factory, etc. referred to in Article 46, paragraph (1) of the Act on the Rational Use of Energy for which it obtained the certification under that paragraph before the Effective Date: the depreciable assets specified in Article 42-5, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation (excluding, where a certification of a change under the provisions of Article 47, paragraph (1) of the Act on the Rational Use of Energy is obtained on or after the Effective Date for the collaborative energy conservation plan prescribed in paragraph (3) of that Article pertaining to that certification, those newly stated in that collaborative energy conservation plan as a result of that change);
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**三** 施行日前にエネルギーの使用の合理化等に関する法律第百十七条第一項の認定を受けた同項の荷主 旧租税特別措置法第四十二条の五第一項第三号に定める減価償却資産（施行日以後に当該認定に係るエネルギーの使用の合理化等に関する法律第百十八条第三項に規定する荷主連携省エネルギー計画につき同条第一項の規定による変更の認定があるときは、その変更により当該荷主連携省エネルギー計画に新たに記載されるものを除く。）
suppl-5031-11/art-44/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-44/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44/par-1/item-3
a shipper referred to in Article 117, paragraph (1) of the Act on the Rational Use of Energy that obtained the certification under that paragraph before the Effective Date: the depreciable assets specified in Article 42-5, paragraph (1), item (iii) of the Former Act on Special Measures Concerning Taxation (excluding, where a certification of a change under the provisions of Article 118, paragraph (1) of the Act on the Rational Use of Energy is obtained on or after the Effective Date for the shipper-collaborative energy conservation plan prescribed in paragraph (3) of that Article pertaining to that certification, those newly stated in that shipper-collaborative energy conservation plan as a result of that change).
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### 第四十五条（中小企業者等が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Machinery, etc.
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suppl-5031-11/art-45 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-45 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-45
**第一項** 新租税特別措置法第四十二条の六第一項の規定は、法人が施行日以後に取得又は製作をする同項に規定する特定機械装置等について適用し、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四十二条の六第一項に規定する特定機械装置等については、なお従前の例による。
suppl-5031-11/art-45/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-45/par-1
The provisions of Article 42-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, 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 specified machinery and equipment, etc. prescribed in Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.
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### 第四十六条（沖縄の特定地域において工業用機械等を取得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 Special Corporation Tax Credit Where Industrial Machinery, etc. Is Acquired in Specified Areas of Okinawa
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suppl-5031-11/art-46 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-46 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-46
**第一項** 新租税特別措置法第四十二条の九第一項の規定は、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工業用機械等について適用し、法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の九第一項に規定する工業用機械等については、なお従前の例による。
suppl-5031-11/art-46/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-46/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-46/par-1
The provisions of Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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**第二項** 施行日から附則第一条第十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四十二条の九第一項の規定の適用については、同項中「第四十二条の十二の六第一項」とあるのは、「第四十二条の十二の五の二第一項」とする。
suppl-5031-11/art-46/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-46/par-2
With regard to the application of the provisions of Article 42-9, paragraph (1) 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 (x) of the Supplementary Provisions, the phrase "Article 42-12-6, paragraph (1)" in that paragraph is deemed to be replaced with "Article 42-12-5-2, paragraph (1)".
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### 第四十七条（特定中小企業者等が経営改善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 Special Corporation Tax Credit Where a Specified Small and Medium Sized Enterprise, etc. Acquires Business Improvement Equipment
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suppl-5031-11/art-47 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-47 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-47
**第一項** 法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第四十二条の十二の三第一項に規定する経営改善設備については、なお従前の例による。
suppl-5031-11/art-47/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-47/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-47/par-1
The provisions then in force continue to govern business improvement equipment prescribed in Article 42-12-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第四十八条（中小企業者等が特定経営力向上設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small and Medium Sized Enterprise, etc. Acquires Specified Management Improvement Equipment, etc.
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suppl-5031-11/art-48 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-48
**第一項** 第七条の規定（附則第一条第十号イに掲げる改正規定を除く。以下この条において同じ。）による改正後の租税特別措置法第四十二条の十二の四第一項の規定は、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特定経営力向上設備等について適用し、法人が施行日前に取得又は製作若しくは建設をした第七条の規定による改正前の租税特別措置法第四十二条の十二の四第一項に規定する特定経営力向上設備等については、なお従前の例による。
suppl-5031-11/art-48/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-48/par-1
The provisions of Article 42-12-4, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (excluding the amending provisions listed in Article 1, item (x), (a) of the Supplementary Provisions; hereinafter the same applies in this Article) apply to specified management improvement equipment, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in Article 42-12-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 that a corporation acquired, manufactured or constructed before the Effective Date.
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### 第四十九条（法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax
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suppl-5031-11/art-49 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-49
**第一項** 施行日から附則第一条第十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四十二条の十三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。
第一項第十六号及び第十七号 十六 前条第四項から第六項までの規定 それぞれ同条第四項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額、同条第五項に規定する繰延資産税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額又は同条第六項に規定する生産工程効率化等設備等税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額
十七 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額 十六 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額
第六項 、第十五号又は第十六号 又は第十五号
suppl-5031-11/art-49/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-49/par-1
With regard to the application of the provisions of Article 42-13 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 (x) of the Supplementary Provisions, the words listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the words listed in the right-hand column of that table.
Paragraph (1), items (xvi) and (xvii) (xvi) the provisions of paragraphs (4) through (6) of the preceding Article: the amount obtained by deducting, from the maximum tax credit prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, the amount obtained by deducting, from the maximum tax credit for deferred assets prescribed in paragraph (5) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the amount obtained by deducting, from the maximum tax credit for production process efficiency improvement equipment, etc. prescribed in paragraph (6) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively
(xvii) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items (xvi) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items
Paragraph (6) , item (xv) or item (xvi) or item (xv)
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### 第五十条（法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Corporations
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suppl-5031-11/art-50 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50
**第一項** 法人が施行日前に取得等（取得又は製作若しくは建設をいう。以下第六項までにおいて同じ。）をした旧租税特別措置法第四十三条第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-5031-11/art-50/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-1
The provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table in Article 43, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; hereinafter the same applies up to paragraph (6)) before the Effective Date.
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**第二項** 新租税特別措置法第四十三条の三第二項の規定は、法人が施行日以後に取得等をする同条第一項に規定する被災代替資産等について適用し、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の三第一項に規定する被災代替資産等については、なお従前の例による。
suppl-5031-11/art-50/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-2
The provisions of Article 43-3, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to substitute assets for disaster-damaged assets, etc. prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern substitute assets for disaster-damaged assets, etc. prescribed in Article 43-3, 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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**第三項** 新租税特別措置法第四十四条の二第一項及び第二項の規定は、法人が施行日以後に取得等をする同条第一項に規定する特定事業継続力強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二第一項に規定する特定事業継続力強化設備等については、なお従前の例による。
suppl-5031-11/art-50/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-3
The provisions of Article 44-2, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article for which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern specified business continuity enhancement equipment, etc. 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 the Effective Date.
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**第四項** 施行日から附則第一条第十一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四十四条の二第一項の規定の適用については、同項中「第五十六条第一項」とあるのは、「第五十条第一項」とする。
suppl-5031-11/art-50/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-4
With regard to the application of the provisions of Article 44-2, paragraph (1) 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 (xi) of the Supplementary Provisions, the phrase "Article 56, paragraph (1)" in that paragraph is deemed to be replaced with "Article 50, paragraph (1)".
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**第五項** 法人が令和三年十二月三十一日以前に取得等をした旧租税特別措置法第四十五条第一項の表の第一号の第三欄に掲げる減価償却資産については、同条（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号の第一欄中「過疎地域自立促進特別措置法」とあるのは、「令和三年三月三十一日における旧過疎地域自立促進特別措置法」とする。
suppl-5031-11/art-50/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-5
With regard to depreciable assets listed in the third column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. on or before December 31, 2021, the provisions of that Article (limited to the part concerning that item) remain in force. In this case, the phrase "Act on Special Measures for the Promotion of Self-Reliance of Depopulated Areas" in the first column of that item is deemed to be replaced with "Former Act on Special Measures for the Promotion of Self-Reliance of Depopulated Areas as of March 31, 2021".
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**第六項** 新租税特別措置法第四十五条第一項の規定は、法人が施行日以後に取得等をする同項の表の第一号から第三号までの第三欄に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項の表の第二号から第四号までの第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-5031-11/art-50/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-6
The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the third column of items (i) through (iii) of the table 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 depreciable assets listed in the third column of items (ii) through (iv) of the table in Article 45, 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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**第七項** 施行日から附則第一条第十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四十五条第一項の規定の適用については、同項中「第四十二条の十二の六第一項」とあるのは、「第四十二条の十二の五の二第一項」とする。
suppl-5031-11/art-50/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-7
With regard to the application of the provisions of Article 45, paragraph (1) 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 (x) of the Supplementary Provisions, the phrase "Article 42-12-6, paragraph (1)" in that paragraph is deemed to be replaced with "Article 42-12-5-2, paragraph (1)".
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**第八項** 法人が施行日前に旧租税特別措置法第四十五条第二項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第四号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第三項中「連結事業年度」とあるのは「連結事業年度（所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法第二条第二項第十九号に規定する連結事業年度をいう。）」と、「第六十八条の二十七第二項」とあるのは「所得税法等の一部を改正する法律（令和三年法律第十一号）附則第六十六条第七項の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法第六十八条の二十七第二項」とする。
suppl-5031-11/art-50/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-8
With regard to industrial promotion machinery, etc. prescribed in Article 45, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a corporation made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part concerning item (iv) of the table in that paragraph) remain in force. In this case, the phrase "consolidated business year" in paragraph (3) of that Article is deemed to be replaced with "consolidated business year (meaning a consolidated business year prescribed in Article 2, paragraph (2), item (xix) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 16 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020))", and the phrase "Article 68-27, paragraph (2)" with "Article 68-27, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021), which is to remain in force pursuant to the provisions of Article 66, paragraph (7) of the Supplementary Provisions of that Act".
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**第九項** 施行日から附則第一条第十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五十二条の二の規定の適用については、同条第一項中「減価償却資産又は繰延資産で、」とあるのは、「減価償却資産で」とする。
suppl-5031-11/art-50/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-9
With regard to the application of the provisions of Article 52-2 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 (x) of the Supplementary Provisions, the phrase "a depreciable asset or deferred asset," in paragraph (1) of that Article is deemed to be replaced with "a depreciable asset".
machine translation, not official
**第十項** 施行日から附則第一条第十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五十三条の規定の適用については、同条第二項中「又は繰延資産の額のうち」とあるのは「のうち」と、「又は繰延資産について」とあるのは「について」とする。
suppl-5031-11/art-50/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-10
With regard to the application of the provisions of Article 53 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 (x) of the Supplementary Provisions, the phrase "or the amount of a deferred asset, out of" in paragraph (2) of that Article is deemed to be replaced with "out of", and the phrase "or deferred asset, with respect to" with "with respect to".
machine translation, not official
### 第五十一条（法人の農業経営基盤強化準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base of Corporations
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suppl-5031-11/art-51 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-51
**第一項** 新租税特別措置法第六十一条の二第一項の規定は、法人の令和四年四月一日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。
suppl-5031-11/art-51/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-51/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-51/par-1
The provisions of Article 61-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2022, and the provisions then in force continue to govern corporation tax for business years of a corporation beginning before that date.
machine translation, not official
### 第五十二条（法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Corporations
caption: machine translation, not official
suppl-5031-11/art-52 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-52 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-52
**第一項** 新租税特別措置法第六十五条の四第一項（第三号に係る部分に限る。）の規定は、法人が施行日以後に行う同項に規定する土地等の譲渡に係る法人税について適用し、法人が施行日前に行った旧租税特別措置法第六十五条の四第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-5031-11/art-52/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-52/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-52/par-1
The provisions of Article 65-4, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply to corporation tax pertaining to a transfer of land, etc. prescribed in that paragraph that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 65-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation made before the Effective Date.
machine translation, not official
**第二項** 法人が施行日前に旧租税特別措置法第六十五条の七第一項の表の第三号又は第五号の上欄に掲げる資産の譲渡をした場合における施行日前に取得（建設及び製作を含む。以下この項において同じ。）をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十五条の八第一項又は第二項の特別勘定又は期中特別勘定については、なお従前の例による。
suppl-5031-11/art-52/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-52/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-52/par-2
In the case where a corporation transferred, before the Effective Date, assets listed in the left-hand column of item (iii) or (v) of the table in Article 65-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern assets listed in the right-hand column of those items that were acquired (including construction and manufacture; hereinafter the same applies in this paragraph) before the Effective Date or assets listed in that column that are acquired on or after the Effective Date, and the special account or special account during the year under Article 65-8, paragraph (1) or (2) of the Former Act on Special Measures Concerning Taxation pertaining to those assets.
machine translation, not official
### 第五十三条（株式等を対価とする株式の譲渡に係る所得の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income Pertaining to the Transfer of Shares in Exchange for Shares, etc.
caption: machine translation, not official
suppl-5031-11/art-53 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-53 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-53
**第一項** 新租税特別措置法第六十六条の二の二の規定は、施行日以後に行われる同条第一項に規定する株式交付について適用する。
suppl-5031-11/art-53/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-53/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-53/par-1
The provisions of Article 66-2-2 of the New Act on Special Measures Concerning Taxation apply to a partial share exchange prescribed in paragraph (1) of that Article that is carried out on or after the Effective Date.
machine translation, not official
### 第五十四条（特別事業再編を行う法人の株式を対価とする株式等の譲渡に係る所得の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Income Pertaining to the Transfer of Shares, etc. in Exchange for Shares of a Corporation Carrying Out Special Business Restructuring
caption: machine translation, not official
suppl-5031-11/art-54 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-54 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-54
**第一項** 施行日前に受けた旧租税特別措置法第六十六条の二の二第一項に規定する認定に係る同項に規定する特別事業再編計画に係る同項に規定する特別事業再編による同項に規定する株式等の譲渡については、なお従前の例による。
suppl-5031-11/art-54/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-54/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-54/par-1
The provisions then in force continue to govern a transfer of shares, etc. prescribed in Article 66-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation through special business restructuring prescribed in that paragraph under a special business restructuring plan prescribed in that paragraph pertaining to the certification prescribed in that paragraph that was obtained before the Effective Date.
machine translation, not official
### 第五十五条（対象純支払利子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 Covered Net Interest Payments, etc.
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suppl-5031-11/art-55 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-55
**第一項** 新租税特別措置法第六十六条の五の二の規定は、法人の令和三年三月三十一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。
suppl-5031-11/art-55/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-55/par-1
The provisions of Article 66-5-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation ending on or after March 31, 2021, and the provisions then in force continue to govern corporation tax for business years of a corporation ending before that date.
machine translation, not official
### 第五十六条（内国法人の外国関係会社に係る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 Income, etc. of Domestic Corporations Pertaining to Foreign Affiliated Companies
caption: machine translation, not official
suppl-5031-11/art-56 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-56 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-56
**第一項** 新租税特別措置法第六十六条の八の規定は、内国法人の施行日以後に開始する事業年度において外国法人から受ける租税特別措置法第六十六条の八第一項に規定する剰余金の配当等の額がある場合について適用し、内国法人の施行日前に開始した事業年度において外国法人から受けた同項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-5031-11/art-56/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-56/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-56/par-1
The provisions of Article 66-8 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 66-8, paragraph (1) of the Act on Special Measures Concerning Taxation that a domestic corporation receives from a foreign corporation in a business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a domestic corporation received from a foreign corporation in a business year beginning before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十六条の九の四の規定は、内国法人の施行日以後に開始する事業年度において外国法人から受ける租税特別措置法第六十六条の九の四第一項に規定する剰余金の配当等の額がある場合について適用し、内国法人の施行日前に開始した事業年度において外国法人から受けた同項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-5031-11/art-56/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-56/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-56/par-2
The provisions of Article 66-9-4 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 66-9-4, paragraph (1) of the Act on Special Measures Concerning Taxation that a domestic corporation receives from a foreign corporation in a business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a domestic corporation received from a foreign corporation in a business year beginning before the Effective Date.
machine translation, not official
### 第五十七条（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-5031-11/art-57 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-57
**第一項** 第七条の規定（附則第一条第十五号イに掲げる改正規定を除く。以下この条において同じ。）による改正後の租税特別措置法第六十六条の十一の二第二項の規定により読み替えて適用する新法人税法第三十七条第四項の規定は、法人が施行日以後に支出する同項に規定する寄附金の額について適用し、法人が施行日前に支出した第七条の規定による改正前の租税特別措置法第六十六条の十一の二第二項の規定により読み替えて適用する旧法人税法第三十七条第四項に規定する寄附金の額については、なお従前の例による。
suppl-5031-11/art-57/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-57/par-1
The provisions of Article 37, paragraph (4) of the New Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-11-2, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (excluding the amending provisions listed in Article 1, item (xv), (a) of the Supplementary Provisions; hereinafter the same applies in this Article) apply to the amount of donations prescribed in Article 37, paragraph (4) of the New Corporation Tax Act that a corporation makes on or after the Effective Date, and the provisions then in force continue to govern the amount of donations prescribed in Article 37, paragraph (4) of the Former Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 66-11-2, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 that a corporation made before the Effective Date.
machine translation, not official
### 第五十八条（特別新事業開拓事業者に対し特定事業活動として出資をした場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Making a Capital Contribution to a Special New Business Development Operator as a Specified Business Activity
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suppl-5031-11/art-58 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-58
**第一項** 附則第一条第十一号に定める日から同条第十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六十六条の十三第一項の規定の適用については、同項中「同条第二十五項」とあるのは、「同条第二十一項」とする。
suppl-5031-11/art-58/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-58/par-1
With regard to the application of the provisions of Article 66-13, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to the day before the date specified in item (x) of that Article, the phrase "paragraph (25) of that Article" in that paragraph is deemed to be replaced with "paragraph (21) of that Article".
machine translation, not official
### 第五十九条（外国法人である外国組合員に対する課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners That Are Foreign Corporations
caption: machine translation, not official
suppl-5031-11/art-59 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-59 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-59
**第一項** 施行日前に提出された旧租税特別措置法第六十七条の十六第四項において準用する租税特別措置法第四十一条の二十一第五項に規定する特例適用申告書（当該特例適用申告書又は当該特例適用申告書につき提出された旧租税特別措置法第六十七条の十六第四項において準用する旧租税特別措置法第四十一条の二十一第九項に規定する変更申告書の提出後に同項に規定する変更をした場合において、その変更をした日以後施行日の前日までに同項に規定する変更申告書の提出がされていないときにおける当該特例適用申告書を除く。）は、施行日において提出された新租税特別措置法第六十七条の十六第四項において準用する租税特別措置法第四十一条の二十一第五項に規定する特例適用申告書（第三項において「特例適用申告書」という。）とみなす。
suppl-5031-11/art-59/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-59/par-1
A special application return prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date (excluding a special application return in the case where, after the submission of that special application return or of a return of change prescribed in Article 41-21, paragraph (9) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the Former Act on Special Measures Concerning Taxation that was submitted with respect to that special application return, a change prescribed in that paragraph has been made, and a return of change prescribed in that paragraph has not been submitted during the period from the day on which that change was made to the day before the Effective Date) is deemed to be a special application return prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation (referred to as a "special application return" in paragraph (3)) that was submitted on the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第十項の規定により読み替えられた租税特別措置法第四十一条の二十一第六項の規定は、新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第九項第一号に掲げる場合に該当することとなった日が施行日以後である場合について適用し、旧租税特別措置法第六十七条の十六第四項において準用する旧租税特別措置法第四十一条の二十一第九項に規定する変更をした日が施行日前である場合については、なお従前の例による。
suppl-5031-11/art-59/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-59/par-2
The provisions of Article 41-21, paragraph (6) of the Act on Special Measures Concerning Taxation as read with the replacement of terms pursuant to the provisions of Article 41-21, paragraph (10) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where the day of coming to fall under the case listed in Article 41-21, paragraph (9), item (i) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation is on or after the Effective Date, and the provisions then in force continue to govern the case where the day on which the change prescribed in Article 41-21, paragraph (9) of the Former Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the Former Act on Special Measures Concerning Taxation was made is before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第十一項から第十三項までの規定は、施行日以後に新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第十一項の配分の取扱者に対して行う同項に規定する電磁的方法による特例適用申告書に記載すべき事項及び新租税特別措置法第六十七条の十六第四項において準用する租税特別措置法第四十一条の二十一第五項に規定する財務省令で定める書類に記載されるべき事項又は新租税特別措置法第六十七条の十六第四項において準用する新租税特別措置法第四十一条の二十一第九項第一号に定める申告書に記載すべき事項及び同項に規定する添付書類に記載されるべき事項の提供について適用する。
suppl-5031-11/art-59/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-59/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-59/par-3
The provisions of Article 41-21, paragraphs (11) through (13) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the person handling the distribution referred to in Article 41-21, paragraph (11) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation, by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a special application return and the matters to be stated in the documents specified by Order of the Ministry of Finance prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation, or of the matters to be stated in the return specified in Article 41-21, paragraph (9), item (i) of the New Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 67-16, paragraph (4) of the New Act on Special Measures Concerning Taxation and the matters to be stated in the attached documents prescribed in that paragraph.
machine translation, not official
### 第六十条（連結法人が高度省エネルギー増進設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Consolidated Corporation Acquires Highly Energy-Saving Equipment, etc.
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suppl-5031-11/art-60 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-60
**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施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十第一項に規定する高度省エネルギー増進設備等（以下この条において「高度省エネルギー増進設備等」という。）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で、附則第四十四条各号に掲げる法人に該当するものが施行日から令和四年三月三十一日までの間に取得又は製作若しくは建設をする高度省エネルギー増進設備等で当該各号に定めるものについては、なお従前の例による。
suppl-5031-11/art-60/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-60/par-1
The provisions then in force continue to govern highly energy-saving equipment, etc. prescribed in Article 68-10, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as "highly energy-saving equipment, etc." in this Article) that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date, and highly energy-saving equipment, etc. that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation, which falls under a corporation listed in any of the items of Article 44 of the Supplementary Provisions, acquires, manufactures or constructs during the period from the Effective Date to March 31, 2022 and that is specified in the relevant item.
machine translation, not official
### 第六十一条（中小連結法人が機械等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Machinery, etc.
caption: machine translation, not official
suppl-5031-11/art-61 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-61 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-61
**第一項** 新租税特別措置法第六十八条の十一第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作をする同項に規定する特定機械装置等について適用し、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十一第一項に規定する特定機械装置等については、なお従前の例による。
suppl-5031-11/art-61/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-61/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-61/par-1
The provisions of Article 68-11, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation that has 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 specified machinery and equipment, etc. prescribed in Article 68-11, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired or manufactured before the Effective Date.
machine translation, not official
### 第六十二条（連結法人が沖縄の特定地域において工業用機械等を取得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 Special Corporation Tax Credit Where a Consolidated Corporation Acquires Industrial Machinery, etc. in Specified Areas of Okinawa
caption: machine translation, not official
suppl-5031-11/art-62 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-62 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-62
**第一項** 新租税特別措置法第六十八条の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又は製作若しくは建設をする同項に規定する工業用機械等について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十三第一項に規定する工業用機械等については、なお従前の例による。
suppl-5031-11/art-62/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-62/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-62/par-1
The provisions of Article 68-13, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 68-13, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
### 第六十三条（特定中小連結法人が経営改善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 Special Corporation Tax Credit Where a Specified Small or Medium-Sized Consolidated Corporation Acquires Business Improvement Equipment
caption: machine translation, not official
suppl-5031-11/art-63 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-63 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-63
**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施行日前に取得又は製作若しくは建設をした旧租税特別措置法第六十八条の十五の四第一項に規定する経営改善設備については、なお従前の例による。
suppl-5031-11/art-63/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-63/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-63/par-1
The provisions then in force continue to govern business improvement equipment prescribed in Article 68-15-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
### 第六十四条（中小連結法人が特定経営力向上設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置） — Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where a Small or Medium-Sized Consolidated Corporation Acquires Specified Management Improvement Equipment, etc.
caption: machine translation, not official
suppl-5031-11/art-64 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-64
**第一項** 第七条の規定（附則第一条第十号イに掲げる改正規定を除く。以下この条において同じ。）による改正後の租税特別措置法第六十八条の十五の五第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得又は製作若しくは建設をする同項に規定する特定経営力向上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若しくは建設をした第七条の規定による改正前の租税特別措置法第六十八条の十五の五第一項に規定する特定経営力向上設備等については、なお従前の例による。
suppl-5031-11/art-64/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-64/par-1
The provisions of Article 68-15-5, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 7 (excluding the amending provisions listed in Article 1, item (x), (a) of the Supplementary Provisions; hereinafter the same applies in this Article) apply to specified management improvement equipment, etc. prescribed in that paragraph that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in Article 68-15-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation acquired, manufactured or constructed before the Effective Date.
machine translation, not official
### 第六十五条（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Amount of Special Credit Deducted from Corporation Tax of Consolidated Corporations
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suppl-5031-11/art-65 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-65 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-65
**第一項** 施行日から附則第一条第十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十五の八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。
第一項第十六号及び第十七号 十六 前条第四項から第六項までの規定 それぞれ同条第四項に規定する税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額、同条第五項に規定する繰延資産税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額又は同条第六項に規定する生産工程効率化等設備等税額控除限度額のうち同項の規定による控除をしても控除しきれない金額を控除した金額の合計額
十七 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額 十六 前各号に掲げるもののほか、法人税の額の計算に関する特例を定めている規定として政令で定める規定 当該各号に定める金額に類するものとして政令で定める金額
第六項 、第十五号又は第十六号 又は第十五号
suppl-5031-11/art-65/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-65/par-1
With regard to the application of the provisions of Article 68-15-8 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 (x) of the Supplementary Provisions, the words listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of that table are deemed to be replaced with the words listed in the right-hand column of that table.
Paragraph (1), items (xvi) and (xvii) (xvi) the provisions of paragraphs (4) through (6) of the preceding Article: the total of the amounts obtained by deducting, from the maximum tax credit prescribed in paragraph (4) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, the total of the amounts obtained by deducting, from the maximum tax credit for deferred assets prescribed in paragraph (5) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, or the total of the amounts obtained by deducting, from the maximum tax credit for production process efficiency improvement equipment, etc. prescribed in paragraph (6) of that Article, the amount that remains undeducted even after the deduction under the provisions of that paragraph, respectively
(xvii) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items (xvi) beyond what is listed in the preceding items, provisions specified by Cabinet Order as provisions that prescribe special provisions on the calculation of the amount of corporation tax: the amount specified by Cabinet Order as an amount similar to the amounts specified in those items
Paragraph (6) , item (xv) or item (xvi) or item (xv)
machine translation, not official
### 第六十六条（連結法人の減価償却に関する経過措置） — Transitional Measures Concerning Depreciation of Consolidated Corporations
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suppl-5031-11/art-66 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66
**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施行日前に取得等（取得又は製作若しくは建設をいう。以下第六項までにおいて同じ。）をした旧租税特別措置法第六十八条の十六第一項の表の第一号の中欄に掲げる減価償却資産については、なお従前の例による。
suppl-5031-11/art-66/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-1
The provisions then in force continue to govern depreciable assets listed in the middle column of item (i) of the table 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 that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. (meaning acquisition, manufacture or construction; hereinafter the same applies up to paragraph (6)) before the Effective Date.
machine translation, not official
**第二項** 新租税特別措置法第六十八条の十八第二項の規定は、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等をする同条第一項に規定する被災代替資産等について適用し、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十八第一項に規定する被災代替資産等については、なお従前の例による。
suppl-5031-11/art-66/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-2
The provisions of Article 68-18, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to substitute assets for disaster-damaged assets, etc. prescribed in paragraph (1) of that Article for which a consolidated parent corporation or a consolidated subsidiary corporation that has 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 substitute assets for disaster-damaged assets, etc. prescribed in Article 68-18, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第三項** 新租税特別措置法第六十八条の二十第一項及び第二項の規定は、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等をする同条第一項に規定する特定事業継続力強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第一項に規定する特定事業継続力強化設備等については、なお従前の例による。
suppl-5031-11/art-66/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-3
The provisions of Article 68-20, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in paragraph (1) of that Article for which a consolidated parent corporation or a consolidated subsidiary corporation that has 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 business continuity enhancement equipment, etc. 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 that has 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** 施行日から附則第一条第十一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二十第一項の規定の適用については、同項中「第五十六条第一項」とあるのは、「第五十条第一項」とする。
suppl-5031-11/art-66/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-4
With regard to the application of the provisions of Article 68-20, paragraph (1) 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 (xi) of the Supplementary Provisions, the phrase "Article 56, paragraph (1)" in that paragraph is deemed to be replaced with "Article 50, paragraph (1)".
machine translation, not official
**第五項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が令和三年十二月三十一日以前に取得等をした旧租税特別措置法第四十五条第一項の表の第一号の第三欄に掲げる減価償却資産については、旧租税特別措置法第六十八条の二十七（同号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第一項中「第四十五条第一項」とあるのは、「所得税法等の一部を改正する法律（令和三年法律第十一号）附則第五十条第五項の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法第四十五条第一項」とする。
suppl-5031-11/art-66/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-5
With regard to depreciable assets listed in the third column of item (i) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. on or before December 31, 2021, the provisions of Article 68-27 of the Former Act on Special Measures Concerning Taxation (limited to the part concerning that item) remain in force. In this case, the phrase "Article 45, paragraph (1)" in paragraph (1) of that Article is deemed to be replaced with "Article 45, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021), which is to remain in force pursuant to the provisions of Article 50, paragraph (5) of the Supplementary Provisions of that Act".
machine translation, not official
**第六項** 新租税特別措置法第六十八条の二十七第一項の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に取得等をする新租税特別措置法第四十五条第一項の表の第一号から第三号までの第三欄に掲げる減価償却資産について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に取得等をした旧租税特別措置法第四十五条第一項の表の第二号から第四号までの第三欄に掲げる減価償却資産については、なお従前の例による。
suppl-5031-11/art-66/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-6
The provisions of Article 68-27, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to depreciable assets listed in the third column of items (i) through (iii) of the table in Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has 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 depreciable assets listed in the third column of items (ii) through (iv) of the table in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. before the Effective Date.
machine translation, not official
**第七項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に旧租税特別措置法第六十八条の二十七第二項に規定する取得等をした同項に規定する産業振興機械等については、同条（同項の表の第四号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同号の上欄中「第四十五条第二項」とあるのは「所得税法等の一部を改正する法律（令和三年法律第十一号）附則第五十条第八項の規定によりなおその効力を有するものとされる同法第七条の規定による改正前の租税特別措置法（次項において「旧効力措置法」という。）第四十五条第二項」と、同条第三項中「第四十五条第二項」とあるのは「旧効力措置法第四十五条第二項」とする。
suppl-5031-11/art-66/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-7
With regard to industrial promotion machinery, etc. prescribed in Article 68-27, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made an acquisition, etc. prescribed in that paragraph before the Effective Date, the provisions of that Article (limited to the part concerning item (iv) of the table in that paragraph) remain in force. In this case, the phrase "Article 45, paragraph (2)" in the left-hand column of that item is deemed to be replaced with "Article 45, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 7 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021), which is to remain in force pursuant to the provisions of Article 50, paragraph (8) of the Supplementary Provisions of that Act (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force" in the following paragraph)", and the phrase "Article 45, paragraph (2)" in paragraph (3) of that Article with "Article 45, paragraph (2) of the Former Act on Special Measures Concerning Taxation Kept in Force".
machine translation, not official
**第八項** 施行日から附則第一条第十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四十の規定の適用については、同条第一項中「減価償却資産又は繰延資産で、」とあるのは、「減価償却資産で」とする。
suppl-5031-11/art-66/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-8
With regard to the application of the provisions of Article 68-40 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 (x) of the Supplementary Provisions, the phrase "a depreciable asset or deferred asset," in paragraph (1) of that Article is deemed to be replaced with "a depreciable asset".
machine translation, not official
**第九項** 施行日から附則第一条第十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四十二の規定の適用については、同条第二項中「又は繰延資産の額のうち」とあるのは「のうち」と、「又は繰延資産について」とあるのは「について」とする。
suppl-5031-11/art-66/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-9
With regard to the application of the provisions of Article 68-42 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 (x) of the Supplementary Provisions, the phrase "or the amount of a deferred asset, out of" in paragraph (2) of that Article is deemed to be replaced with "out of", and the phrase "or deferred asset, with respect to" with "with respect to".
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### 第六十七条（連結法人の農業経営基盤強化準備金に関する経過措置） — Transitional Measures Concerning the Reserve for Strengthening the Farm Management Base of Consolidated Corporations
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suppl-5031-11/art-67 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-67
**第一項** 新租税特別措置法第六十八条の六十四第一項の規定は、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の令和四年四月一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-5031-11/art-67/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-67/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-67/par-1
The provisions of Article 68-64, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated parent corporation or of a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation for consolidated business years beginning on or after April 1, 2022, and the provisions then in force continue to govern corporation tax of a consolidated parent corporation or of a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation for consolidated business years beginning before that date.
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### 第六十八条（連結法人の資産の譲渡の場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case of Transfer of Assets of Consolidated Corporations
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suppl-5031-11/art-68 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-68 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-68
**第一項** 新租税特別措置法第六十八条の七十五第一項（新租税特別措置法第六十五条の四第一項第三号に係る部分に限る。）の規定は、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日以後に行う新租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税について適用し、連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に行った旧租税特別措置法第六十八条の七十五第一項に規定する土地等の譲渡に係る法人税については、なお従前の例による。
suppl-5031-11/art-68/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-68/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-68/par-1
The provisions of Article 68-75, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning Article 65-4, paragraph (1), item (iii) 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 that has a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern corporation tax pertaining to a transfer of land, etc. prescribed in Article 68-75, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
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**第二項** 連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人が施行日前に旧租税特別措置法第六十八条の七十八第一項の表の第三号又は第五号の上欄に掲げる資産の譲渡をした場合における施行日前に取得（建設及び製作を含む。以下この項において同じ。）をしたこれらの号の下欄に掲げる資産又は施行日以後に取得をする同欄に掲げる資産及びこれらの資産に係る旧租税特別措置法第六十八条の七十九第一項又は第三項の特別勘定又は期中特別勘定については、なお従前の例による。
suppl-5031-11/art-68/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-68/par-2
In the case where a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation transferred, before the Effective Date, assets listed in the left-hand column of item (iii) or (v) of the table in Article 68-78, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern assets listed in the right-hand column of those items that were acquired (including construction and manufacture; hereinafter the same applies in this paragraph) before the Effective Date or assets listed in that column that are acquired on or after the Effective Date, and the special account or special account during the year under Article 68-79, paragraph (1) or (3) of the Former Act on Special Measures Concerning Taxation pertaining to those assets.
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### 第六十九条（株式等を対価とする株式の譲渡に係る連結所得の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Consolidated Income Pertaining to the Transfer of Shares in Exchange for Shares, etc.
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suppl-5031-11/art-69 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-69 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-69
**第一項** 新租税特別措置法第六十八条の八十六の規定は、施行日以後に行われる同条第一項に規定する株式交付について適用する。
suppl-5031-11/art-69/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-69/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-69/par-1
The provisions of Article 68-86 of the New Act on Special Measures Concerning Taxation apply to a partial share exchange prescribed in paragraph (1) of that Article that is carried out on or after the Effective Date.
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### 第七十条（特別事業再編を行う法人の株式を対価とする株式等の譲渡に係る連結所得の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of Consolidated Income Pertaining to the Transfer of Shares, etc. in Exchange for Shares of a Corporation Carrying Out Special Business Restructuring
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suppl-5031-11/art-70 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-70 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-70
**第一項** 施行日前に受けた旧租税特別措置法第六十八条の八十六第一項に規定する認定に係る同項に規定する特別事業再編計画に係る同項に規定する特別事業再編による同項に規定する株式等の譲渡については、なお従前の例による。
suppl-5031-11/art-70/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-70/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-70/par-1
The provisions then in force continue to govern a transfer of shares, etc. prescribed in Article 68-86, paragraph (1) of the Former Act on Special Measures Concerning Taxation through special business restructuring prescribed in that paragraph under a special business restructuring plan prescribed in that paragraph pertaining to the certification prescribed in that paragraph that was obtained before the Effective Date.
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### 第七十一条（連結法人の対象純支払利子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 Covered Net Interest Payments, etc. of Consolidated Corporations
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suppl-5031-11/art-71 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-71
**第一項** 新租税特別措置法第六十八条の八十九の二の規定は、連結法人（租税特別措置法第二条第二項第十号の六に規定する連結法人をいう。以下この条及び次条において同じ。）の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令和三年三月三十一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、連結法人の同項に規定する連結親法人事業年度が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。
suppl-5031-11/art-71/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-71/par-1
The provisions of Article 68-89-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax of a consolidated corporation (meaning the consolidated corporation prescribed in Article 2, paragraph (2), item (x)-6 of the Act on Special Measures Concerning Taxation; hereinafter the same applies in this Article and the following Article) for consolidated business years for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the Corporation Tax Act ends on or after March 31, 2021, and the provisions then in force continue to govern corporation tax of a consolidated corporation for consolidated business years for which the consolidated parent corporation business year prescribed in that paragraph ended before that date.
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### 第七十二条（連結法人の外国関係会社に係る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 Income, etc. of Consolidated Corporations Pertaining to Foreign Affiliated Companies
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suppl-5031-11/art-72 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-72
**第一項** 新租税特別措置法第六十八条の九十二の規定は、連結法人の施行日以後に開始する連結事業年度において外国法人から受ける租税特別措置法第六十八条の九十二第一項に規定する剰余金の配当等の額がある場合について適用し、連結法人の施行日前に開始した連結事業年度において外国法人から受けた同項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-5031-11/art-72/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-72/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-72/par-1
The provisions of Article 68-92 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 68-92, paragraph (1) of the Act on Special Measures Concerning Taxation that a consolidated corporation receives from a foreign corporation in a consolidated business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a consolidated corporation received from a foreign corporation in a consolidated business year beginning 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九十三の四の規定は、連結法人の施行日以後に開始する連結事業年度において外国法人から受ける租税特別措置法第六十八条の九十三の四第一項に規定する剰余金の配当等の額がある場合について適用し、連結法人の施行日前に開始した連結事業年度において外国法人から受けた同項に規定する剰余金の配当等の額がある場合については、なお従前の例による。
suppl-5031-11/art-72/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-72/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-72/par-2
The provisions of Article 68-93-4 of the New Act on Special Measures Concerning Taxation apply in the case where there is an amount of dividends of surplus, etc. prescribed in Article 68-93-4, paragraph (1) of the Act on Special Measures Concerning Taxation that a consolidated corporation receives from a foreign corporation in a consolidated business year beginning on or after the Effective Date, and the provisions then in force continue to govern the case where there is an amount of dividends of surplus, etc. prescribed in that paragraph that a consolidated corporation received from a foreign corporation in a consolidated business year beginning before the Effective Date.
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### 第七十三条（連結法人の認定特定非営利活動法人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 Certified Specified Nonprofit Corporations, etc.
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suppl-5031-11/art-73 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-73
**第一項** 新租税特別措置法第六十八条の九十六第一項の規定により読み替えて適用する法人税法第八十一条の六第四項の規定は、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支出する同項に規定する寄附金の額について適用し、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支出した旧租税特別措置法第六十八条の九十六第一項の規定により読み替えて適用する法人税法第八十一条の六第四項に規定する寄附金の額については、なお従前の例による。
suppl-5031-11/art-73/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-73/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-73/par-1
The provisions of Article 81-6, paragraph (4) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 68-96, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the amount of donations prescribed in Article 81-6, paragraph (4) of the Corporation Tax Act that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation makes on or after the Effective Date, and the provisions then in force continue to govern the amount of donations prescribed in Article 81-6, paragraph (4) of the Corporation Tax Act as applied with the replacement of terms pursuant to the provisions of Article 68-96, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a consolidated parent corporation or a consolidated subsidiary corporation that has a consolidated full controlling interest with that consolidated parent corporation made before the Effective Date.
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### 第七十四条（連結法人が特別新事業開拓事業者に対し特定事業活動として出資をした場合の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation in the Case Where a Consolidated Corporation Makes a Capital Contribution to a Special New Business Development Operator as a Specified Business Activity
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suppl-5031-11/art-74 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-74
**第一項** 附則第一条第十一号に定める日から同条第十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九十八第一項の規定の適用については、同項中「同条第二十五項」とあるのは、「同条第二十一項」とする。
suppl-5031-11/art-74/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-74/par-1
With regard to the application of the provisions of Article 68-98, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to the day before the date specified in item (x) of that Article, the phrase "paragraph (25) of that Article" in that paragraph is deemed to be replaced with "paragraph (21) of that Article".
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### 第七十五条（贈与税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Gift Tax
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suppl-5031-11/art-75 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-75 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75
**第一項** 新租税特別措置法第七十条の二の規定は、同条第二項第一号に規定する特定受贈者が令和三年一月一日以後に贈与により取得をする同項第五号に規定する住宅取得等資金に係る贈与税について適用し、旧租税特別措置法第七十条の二第二項第一号に規定する特定受贈者が同日前に贈与により取得をした同項第五号に規定する住宅取得等資金に係る贈与税については、なお従前の例による。
suppl-5031-11/art-75/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-75/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75/par-1
The provisions of Article 70-2 of the New Act on Special Measures Concerning Taxation apply to gift tax on funds for housing acquisition, etc. prescribed in paragraph (2), item (v) of that Article that a specified donee prescribed in item (i) of that paragraph acquires by gift on or after January 1, 2021, and the provisions then in force continue to govern gift tax on funds for housing acquisition, etc. prescribed in Article 70-2, paragraph (2), item (v) of the Former Act on Special Measures Concerning Taxation that a specified donee prescribed in item (i) of that paragraph acquired by gift before that date.
machine translation, not official
**第二項** 新租税特別措置法第七十条の二の二第七項及び第八項の規定は、施行日以後に同条第七項の取扱金融機関の営業所等に対して行う同項に規定する電磁的方法による同条第二項第三号に規定する教育資金非課税申告書又は同条第四項に規定する追加教育資金非課税申告書に記載すべき事項の提供について適用する。
suppl-5031-11/art-75/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-75/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75/par-2
The provisions of Article 70-2-2, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the business office or similar place of the handling financial institution referred to in paragraph (7) of that Article, by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a return for tax exemption of education funds prescribed in paragraph (2), item (iii) of that Article or a statement of additional tax-exempt education funds prescribed in paragraph (4) of that Article.
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**第三項** 施行日前に個人が旧租税特別措置法第七十条の二の二第十項に規定する贈与者の行為により同条第一項に規定する信託受益権を取得した場合、当該贈与者からの書面による贈与により取得した金銭を同項に規定する銀行等の営業所等において預金若しくは貯金として預入をした場合又は当該贈与者からの書面による贈与により取得した同項に規定する金銭等で同項に規定する金融商品取引業者の営業所等において有価証券を購入した場合において、当該個人が当該信託受益権、金銭又は金銭等の価額について同項本文の規定の適用を受けたときにおける当該贈与者の死亡に係る同条第十項第一号の規定による届出（施行日以後に当該個人が当該贈与者の行為又は当該贈与者からの書面による贈与により新租税特別措置法第七十条の二の二第一項本文の規定の適用に係る当該信託受益権、金銭又は金銭等を取得している場合における当該届出を除く。）及び旧租税特別措置法第七十条の二の二第十項第二号に規定する管理残額（当該信託受益権、金銭又は金銭等の価額に対応するものとして政令で定めるところにより計算した金額に限る。）に係る相続税については、なお従前の例による。
suppl-5031-11/art-75/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-75/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75/par-3
In the case where, before the Effective Date, an individual acquired a beneficial interest in a trust prescribed in Article 70-2-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation by an act of a donor prescribed in paragraph (10) of that Article, deposited money acquired by a written gift from that donor as deposits or savings at a business office or similar place of a bank, etc. prescribed in paragraph (1) of that Article, or purchased securities at a business office or similar place of a financial instruments business operator prescribed in that paragraph with monies, etc. prescribed in that paragraph acquired by a written gift from that donor, the provisions then in force continue to govern, where that individual received the application of the provisions of the main clause of that paragraph with regard to the value of that beneficial interest in a trust, money or monies, etc., the notification under the provisions of paragraph (10), item (i) of that Article pertaining to the death of that donor (excluding that notification in the case where, on or after the Effective Date, that individual has acquired that beneficial interest in a trust, money or monies, etc. pertaining to the application of the provisions of the main clause of Article 70-2-2, paragraph (1) of the New Act on Special Measures Concerning Taxation by an act of that donor or by a written gift from that donor), and inheritance tax on the remaining managed balance prescribed in Article 70-2-2, paragraph (10), item (ii) of the Former Act on Special Measures Concerning Taxation (limited to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the value of that beneficial interest in a trust, money or monies, etc.).
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**第四項** 新租税特別措置法第七十条の二の三第七項及び第八項の規定は、施行日以後に同条第七項の取扱金融機関の営業所等に対して行う新租税特別措置法第七十条の二の二第七項に規定する電磁的方法による新租税特別措置法第七十条の二の三第二項第三号に規定する結婚・子育て資金非課税申告書又は同条第四項に規定する追加結婚・子育て資金非課税申告書に記載すべき事項の提供について適用する。
suppl-5031-11/art-75/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-75/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75/par-4
The provisions of Article 70-2-3, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the business office or similar place of the handling financial institution referred to in paragraph (7) of that Article, by electronic or magnetic means prescribed in Article 70-2-2, paragraph (7) of the New Act on Special Measures Concerning Taxation, of the matters to be stated in a tax exemption return for marriage and child-rearing funds prescribed in Article 70-2-3, paragraph (2), item (iii) of the New Act on Special Measures Concerning Taxation or a statement of additional tax-exempt marriage and child-rearing funds prescribed in paragraph (4) of that Article.
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**第五項** 施行日前に個人が旧租税特別措置法第七十条の二の三第十項に規定する贈与者の行為により同条第一項に規定する信託受益権を取得した場合、当該贈与者からの書面による贈与により取得した金銭を同項に規定する銀行等の営業所等において預金若しくは貯金として預入をした場合又は当該贈与者からの書面による贈与により取得した同項に規定する金銭等で同項に規定する金融商品取引業者の営業所等において有価証券を購入した場合において、当該個人が当該信託受益権、金銭又は金銭等の価額について同項本文の規定の適用を受けたときにおける当該贈与者の死亡に係る同条第十項第二号に規定する管理残額（当該信託受益権、金銭又は金銭等の価額に対応するものとして政令で定めるところにより計算した金額に限る。）に係る相続税については、なお従前の例による。
suppl-5031-11/art-75/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-75/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-75/par-5
In the case where, before the Effective Date, an individual acquired a beneficial interest in a trust prescribed in Article 70-2-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation by an act of a donor prescribed in paragraph (10) of that Article, deposited money acquired by a written gift from that donor as deposits or savings at a business office or similar place of a bank, etc. prescribed in paragraph (1) of that Article, or purchased securities at a business office or similar place of a financial instruments business operator prescribed in that paragraph with monies, etc. prescribed in that paragraph acquired by a written gift from that donor, the provisions then in force continue to govern, where that individual received the application of the provisions of the main clause of that paragraph with regard to the value of that beneficial interest in a trust, money or monies, etc., inheritance tax on the remaining managed balance prescribed in paragraph (10), item (ii) of that Article pertaining to the death of that donor (limited to the amount calculated pursuant to the provisions of Cabinet Order as corresponding to the value of that beneficial interest in a trust, money or monies, etc.).
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### 第七十六条（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-5031-11/art-76 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-76 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76
**第一項** 附則第一条第十一号に定める日から同条第十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八十条第一項及び第二項の規定の適用については、同条第一項中「第二条第十七項」とあるのは「第二条第十二項」と、同条第二項中「第二条第三十一項」とあるのは「第二条第二十七項」とする。
suppl-5031-11/art-76/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-1
With regard to the application of the provisions of Article 80, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to the day before the date specified in item (x) of that Article, the phrase "Article 2, paragraph (17)" in paragraph (1) of that Article is deemed to be replaced with "Article 2, paragraph (12)", and the phrase "Article 2, paragraph (31)" in paragraph (2) of that Article with "Article 2, paragraph (27)".
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**第二項** 附則第一条第十六号に定める日から海事産業の基盤強化のための海上運送法等の一部を改正する法律（令和三年法律第四十三号）附則第一条第三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八十条第一項の規定の適用については、同項中「第十五条」とあるのは、「第十四条」とする。
suppl-5031-11/art-76/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-2
With regard to the application of the provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvi) of the Supplementary Provisions to the day before the date specified in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. for Strengthening the Foundation of the Maritime Industry (Act No. 43 of 2021), the phrase "Article 15" in that paragraph is deemed to be replaced with "Article 14".
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**第三項** 附則第一条第十七号に定める日から地域共生社会の実現のための社会福祉法等の一部を改正する法律（令和二年法律第五十二号）附則第一条第二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八十条の三の規定の適用については、同条第一項中「第十二条の二第一項」とあるのは「第十一条の二第一項」と、「第十二条の六第一項」とあるのは「第十一条の六第一項」とする。
suppl-5031-11/art-76/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-76/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-3
With regard to the application of the provisions of Article 80-3 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvii) of the Supplementary Provisions to the day before the date specified in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Social Welfare Act, etc. for Realizing a Community-Based Inclusive Society (Act No. 52 of 2020), the phrase "Article 12-2, paragraph (1)" in paragraph (1) of that Article is deemed to be replaced with "Article 11-2, paragraph (1)", and the phrase "Article 12-6, paragraph (1)" with "Article 11-6, paragraph (1)".
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### 第七十七条（ビールに係る酒税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Liquor Tax Rate for Beer
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suppl-5031-11/art-77 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-77 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-77
**第一項** 施行日から令和五年三月三十一日までの間に酒類の製造場から移出されるビールに係る新租税特別措置法第八十七条の四第一項（同条第二項の規定により読み替えて適用される場合を含む。）及び第三項（同条第四項の規定により読み替えて適用される場合を含む。）の規定の適用については、これらの規定中「同法第二十三条第一項」とあるのは、「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第一項」とする。
suppl-5031-11/art-77/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-77/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-77/par-1
With regard to the application of the provisions of Article 87-4, paragraph (1) (including the case where it is applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) and paragraph (3) (including the case where it is applied with the replacement of terms pursuant to the provisions of paragraph (4) of that Article) of the New Act on Special Measures Concerning Taxation to beer shipped from a liquor production site during the period from the Effective Date to March 31, 2023, the phrase "Article 23, paragraph (1) of that Act" in those provisions is deemed to be replaced with "Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".
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### 第七十八条（輸出酒類販売場から移出する酒類に係る酒税の免税に関する経過措置） — Transitional Measures Concerning Exemption from Liquor Tax for Liquor Shipped from Tax-Free Liquor Shops
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suppl-5031-11/art-78 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-78
**第一項** 新租税特別措置法第八十七条の六第十一項の規定は、令和四年一月一日以後に国税通則法第二条第七号に規定する法定申告期限（同法第十条第二項の規定により当該法定申告期限とみなされる期限を含み、同法第六十一条第一項第二号に規定する還付請求申告書については、当該申告書を提出した日とする。）が到来する酒税について適用する。
suppl-5031-11/art-78/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-78/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-78/par-1
The provisions of Article 87-6, paragraph (11) of the New Act on Special Measures Concerning Taxation apply to liquor tax for which the statutory due date for filing a return prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (including a due date deemed to be that statutory due date for filing a return pursuant to the provisions of Article 10, paragraph (2) of that Act, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of that Act, being the day on which that return is filed) arrives on or after January 1, 2022.
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### 第七十九条（たばこ税の税率の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Tobacco Tax Rate
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suppl-5031-11/art-79 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-79
**第一項** 令和三年十月一日前に課した、又は課すべきであった新租税特別措置法第八十八条の二第一項に規定する紙巻たばこに係るたばこ税については、なお従前の例による。
suppl-5031-11/art-79/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-79/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-79/par-1
The provisions then in force continue to govern tobacco tax on cigarettes prescribed in Article 88-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that was imposed, or should have been imposed, before October 1, 2021.
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### 第八十条（航空機燃料税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Aviation Fuel Tax
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suppl-5031-11/art-80 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-80 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-80
**第一項** 施行日前に課した、又は課すべきであった航空機燃料税については、なお従前の例による。
suppl-5031-11/art-80/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-80/par-1
The provisions then in force continue to govern aviation fuel tax that was imposed, or should have been imposed, before the Effective Date.
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**第二項** 新租税特別措置法第九十条の八に規定する航空機が施行日以後最初に航行する時（以下この項において「初回航行時」という。）において、当該航空機に旧租税特別措置法第九十条の八、第九十条の八の二第一項又は第九十条の九第一項に規定する税率により航空機燃料税が課された、又は課されるべき航空機燃料が現存する場合には、初回航行時に、当該航空機が初回航行時に現存する場所において、当該航空機燃料が当該航空機から取卸しをされたものとみなし、かつ、初回航行時における当該航空機の次の各号に掲げる区分に応じ、当該各号に定める法律の規定に規定する税率により航空機燃料税が課されるべき航空機燃料が当該航空機に積み込まれたものとみなす。
suppl-5031-11/art-80/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-80/par-2
Where, at the time an aircraft prescribed in Article 90-8 of the New Act on Special Measures Concerning Taxation first flies on or after the Effective Date (hereinafter referred to as the "time of first flight" in this paragraph), there exists in that aircraft aviation fuel on which aviation fuel tax was imposed, or should have been imposed, at the tax rate prescribed in Article 90-8, Article 90-8-2, paragraph (1) or Article 90-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation, that aviation fuel is deemed to have been unloaded from that aircraft at the time of first flight at the place where that aircraft is located at the time of first flight, and aviation fuel on which aviation fuel tax is to be imposed at the tax rate prescribed in the provisions of the Act specified in each of the following items according to the category of that aircraft at the time of first flight listed in each of those items is deemed to have been loaded onto that aircraft.
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**一** 新租税特別措置法第九十条の八の二第二項に規定する一般国内航空機である航空機 新租税特別措置法第九十条の八
suppl-5031-11/art-80/par-2/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-80/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-80/par-2/item-1
an aircraft that is a general domestic aircraft prescribed in Article 90-8-2, paragraph (2) of the New Act on Special Measures Concerning Taxation: Article 90-8 of the New Act on Special Measures Concerning Taxation;
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**二** 新租税特別措置法第九十条の八の二第一項に規定する沖縄路線航空機である航空機 新租税特別措置法第九十条の八の二第一項
suppl-5031-11/art-80/par-2/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-80/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-80/par-2/item-2
an aircraft that is an aircraft on Okinawa routes prescribed in Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation: Article 90-8-2, paragraph (1) of the New Act on Special Measures Concerning Taxation;
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**三** 新租税特別措置法第九十条の九第一項に規定する特定離島路線航空機である航空機 新租税特別措置法第九十条の九第一項
suppl-5031-11/art-80/par-2/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-80/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-80/par-2/item-3
an aircraft that is an aircraft on a specified remote island route prescribed in Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation: Article 90-9, paragraph (1) of the New Act on Special Measures Concerning Taxation.
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**第三項** 前二項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
suppl-5031-11/art-80/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-80/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-80/par-3
Beyond what is provided for in the preceding two paragraphs, matters necessary for the application of those provisions are specified by Cabinet Order.
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### 第八十一条（自動車重量税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Motor Vehicle Tonnage Tax
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suppl-5031-11/art-81 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-81
**第一項** 令和三年五月一日前に旧租税特別措置法第九十条の十二第一項の規定の適用を受けた検査自動車（租税特別措置法第九十条の十第一項に規定する検査自動車をいう。）に係る旧租税特別措置法第九十条の十二第五項の規定の適用については、なお従前の例による。
suppl-5031-11/art-81/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-81/par-1
The provisions then in force continue to govern the application of the provisions of Article 90-12, paragraph (5) of the Former Act on Special Measures Concerning Taxation with regard to an inspected motor vehicle (meaning an inspected motor vehicle prescribed in Article 90-10, paragraph (1) of the Act on Special Measures Concerning Taxation) to which the provisions of Article 90-12, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied before May 1, 2021.
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### 第百三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-5031-11/art-131 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-131 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-131
**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並びに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及びこの附則の規定によりなおその効力を有す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-5031-11/art-131/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-131/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-131/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; hereinafter the same applies 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 and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百三十二条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
suppl-5031-11/art-132 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-132 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-132
**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-5031-11/art-132/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-132/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-132/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.
machine translation, not official
---
## Cites
- suppl-5031-11/art-1/par-1/item-1: 附則第五十五条 → 租税特別措置法 附則第五十五条 (Supplementary Provisions, Article 55), suppl-5031-11/art-55 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-55 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-55
- suppl-5031-11/art-1/par-1/item-1: 第七十一条 → 租税特別措置法 附則第七十一条 (Supplementary Provisions, Article 71), suppl-5031-11/art-71 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-71
- suppl-5031-11/art-1/par-1/item-2: 附則第八十一条 → 租税特別措置法 附則第八十一条 (Supplementary Provisions, Article 81), suppl-5031-11/art-81 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-81 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-81
- suppl-5031-11/art-1/par-1/item-4: 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-5031-11/art-79 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-79 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-79
- suppl-5031-11/art-1/par-1/item-5/sub-3: 第三十八条 → 租税特別措置法 附則第三十八条 (Supplementary Provisions, Article 38), suppl-5031-11/art-38 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-38 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-38
- suppl-5031-11/art-1/par-1/item-5/sub-3: 第三十六条第三項 → 租税特別措置法 附則第三十六条第三項 (Supplementary Provisions, Article 36, paragraph (3)), suppl-5031-11/art-36/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-36/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-3
- suppl-5031-11/art-1/par-1/item-5/sub-3: 第七十八条 → 租税特別措置法 附則第七十八条 (Supplementary Provisions, Article 78), suppl-5031-11/art-78 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-78 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-78
- suppl-5031-11/art-1/par-1/item-5/sub-3: 附則第三十四条 → 租税特別措置法 附則第三十四条 (Supplementary Provisions, Article 34), suppl-5031-11/art-34 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-34 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-34
- suppl-5031-11/art-1/par-1/item-7/sub-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-5031-11/art-33 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-33 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-33
- suppl-5031-11/art-1/par-1/item-7/sub-2: 第六十七条 → 租税特別措置法 附則第六十七条 (Supplementary Provisions, Article 67), suppl-5031-11/art-67 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-67 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-67
- suppl-5031-11/art-1/par-1/item-7/sub-2: 第五十一条 → 租税特別措置法 附則第五十一条 (Supplementary Provisions, Article 51), suppl-5031-11/art-51 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-51 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-51
- suppl-5031-11/art-1/par-1/item-11: 附則第五十八条 → 租税特別措置法 附則第五十八条 (Supplementary Provisions, Article 58), suppl-5031-11/art-58 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-58 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-58
- suppl-5031-11/art-1/par-1/item-11: 第七十四条 → 租税特別措置法 附則第七十四条 (Supplementary Provisions, Article 74), suppl-5031-11/art-74 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-74 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-74
- suppl-5031-11/art-1/par-1/item-11: 第七十六条第一項 → 租税特別措置法 附則第七十六条第一項 (Supplementary Provisions, Article 76, paragraph (1)), suppl-5031-11/art-76/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-1
- suppl-5031-11/art-1/par-1/item-11: 産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）附則第一条第二号 → 租税特別措置法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-5031-70/art-1/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-70/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-70/art-1/par-1/item-2
- suppl-5031-11/art-1/par-1/item-16: 造船法（昭和二十五年法律第百二十九号）第十五条 → e-Gov law 325AC0000000129, 第十五条 (Article 15), art-15 — not held in this collection
- suppl-5031-11/art-1/par-1/item-16: 附則第七十六条第二項 → 租税特別措置法 附則第七十六条第二項 (Supplementary Provisions, Article 76, paragraph (2)), suppl-5031-11/art-76/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-2
- suppl-5031-11/art-1/par-1/item-17: 附則第七十六条第三項 → 租税特別措置法 附則第七十六条第三項 (Supplementary Provisions, Article 76, paragraph (3)), suppl-5031-11/art-76/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-76/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-3
- suppl-5031-11/art-1/par-1/item-18: 道路運送車両法の一部を改正する法律（令和元年法律第十四号）附則第一条第六号 → 租税特別措置法 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-5011-14/art-1/par-1/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5011-14/art-1/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/suppl-5011-14/art-1/par-1/item-6
- suppl-5031-11/art-16/par-1: 同項 → 租税特別措置法 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-3/par-1
- suppl-5031-11/art-16/par-1: 附則第三十六条第一項 → 租税特別措置法 附則第三十六条第一項 (Supplementary Provisions, Article 36, paragraph (1)), suppl-5031-11/art-36/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-36/par-1
- suppl-5031-11/art-16/par-1: 租税特別措置法第二条第一項第五号 → 租税特別措置法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-5
- suppl-5031-11/art-16/par-1: 同項第一号 → 租税特別措置法 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-1
- suppl-5031-11/art-16/par-1: 新租税特別措置法第三条 → 租税特別措置法 第三条 (Article 3), art-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-3 · https://japanlaw.org/l/332AC0000000026/art-3
- suppl-5031-11/art-16/par-1: 第一項第四号 → 租税特別措置法 第三条第一項第四号 (Article 3, paragraph (1), item (iv)), art-3/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-3/par-1/item-4
- suppl-5031-11/art-16/par-1: この条 → 租税特別措置法 附則第十六条 (Supplementary Provisions, Article 16), suppl-5031-11/art-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-16 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-16
- suppl-5031-11/art-17/par-1: 新租税特別措置法第三条の三第八項 → 租税特別措置法 第三条の三第八項 (Article 3-3, paragraph (8)), art-3-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-8
- suppl-5031-11/art-17/par-1: 同条第六項 → 租税特別措置法 第三条の三第六項 (Article 3-3, paragraph (6)), art-3-3/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-3-3/par-6 · https://japanlaw.org/l/332AC0000000026/art-3-3/par-6
- suppl-5031-11/art-18/par-1: 新租税特別措置法第四条第二項 → 租税特別措置法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-4/par-2
- suppl-5031-11/art-18/par-2: 新租税特別措置法第四条第二項 → 租税特別措置法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-4/par-2
- suppl-5031-11/art-18/par-2: 新租税特別措置法第四条第一項 → 租税特別措置法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-4/par-1
- suppl-5031-11/art-19/par-1: 新租税特別措置法第四条の三の二 → 租税特別措置法 第四条の三の二 (Article 4-3-2), art-4-3-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3-2 · https://japanlaw.org/l/332AC0000000026/art-4-3-2
- suppl-5031-11/art-19/par-1: 同条第五項 → 租税特別措置法 第四条の三の二第五項 (Article 4-3-2, paragraph (5)), art-4-3-2/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-5
- suppl-5031-11/art-19/par-1: 同条第一項 → 租税特別措置法 第四条の三の二第一項 (Article 4-3-2, paragraph (1)), art-4-3-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-3-2/par-1
- suppl-5031-11/art-20/par-1: 新租税特別措置法第四条の五第三項 → 租税特別措置法 第四条の五第三項 (Article 4-5, paragraph (3)), art-4-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-3
- suppl-5031-11/art-20/par-2: 同条第三項 → 租税特別措置法 第四条の五第三項 (Article 4-5, paragraph (3)), art-4-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-3
- suppl-5031-11/art-20/par-2: 新租税特別措置法第四条の五第五項から第七項まで → 租税特別措置法 第四条の五第五項 (Article 4-5, paragraph (5)), art-4-5/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-5 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-5
- suppl-5031-11/art-20/par-2: 新租税特別措置法第四条の五第五項から第七項まで → 租税特別措置法 第四条の五第七項 (Article 4-5, paragraph (7)), art-4-5/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-7
- suppl-5031-11/art-20/par-2: 新租税特別措置法第四条の五第五項から第七項まで → 租税特別措置法 第四条の五第六項 (Article 4-5, paragraph (6)), art-4-5/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-6 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-6
- suppl-5031-11/art-21/par-1: 同条第十九項 → 租税特別措置法 第五条の二第十九項 (Article 5-2, paragraph (19)), art-5-2/par-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-19 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-19
- suppl-5031-11/art-21/par-1: この条 → 租税特別措置法 附則第二十一条 (Supplementary Provisions, Article 21), suppl-5031-11/art-21 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-21 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-21
- suppl-5031-11/art-21/par-1: 第四号 → 租税特別措置法 第五条の二第十二項第四号 (Article 5-2, paragraph (12), item (iv)), art-5-2/par-12/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-12/item-4 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-12/item-4
- suppl-5031-11/art-21/par-1: 租税特別措置法第五条の二第十二項第二号 → 租税特別措置法 第五条の二第十二項第二号 (Article 5-2, paragraph (12), item (ii)), art-5-2/par-12/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-12/item-2 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-12/item-2
- suppl-5031-11/art-21/par-1: 第十八項 → 租税特別措置法 第五条の二第十八項 (Article 5-2, paragraph (18)), art-5-2/par-18 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-18 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-18
- suppl-5031-11/art-21/par-1: 租税特別措置法第五条の二第十二項第一号 → 租税特別措置法 第五条の二第十二項第一号 (Article 5-2, paragraph (12), item (i)), art-5-2/par-12/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-12/item-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-12/item-1
- suppl-5031-11/art-21/par-1: 新租税特別措置法第五条の二第十七項 → 租税特別措置法 第五条の二第十七項 (Article 5-2, paragraph (17)), art-5-2/par-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-17 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-17
- suppl-5031-11/art-21/par-1: 新租税特別措置法第五条の三第九項 → 租税特別措置法 第五条の三第九項 (Article 5-3, paragraph (9)), art-5-3/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-3/par-9 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-9
- suppl-5031-11/art-21/par-1: 第五条の三第一項 → 租税特別措置法 第五条の三第一項 (Article 5-3, paragraph (1)), art-5-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-5-3/par-1
- suppl-5031-11/art-21/par-1: 第四十一条の十三の三第十二項 → 租税特別措置法 第四十一条の十三の三第十二項 (Article 41-13-3, paragraph (12)), art-41-13-3/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-12
- suppl-5031-11/art-21/par-1: 租税特別措置法第五条の二第一項 → 租税特別措置法 第五条の二第一項 (Article 5-2, paragraph (1)), art-5-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-1
- suppl-5031-11/art-21/par-1: 第四十一条の十三の三第一項 → 租税特別措置法 第四十一条の十三の三第一項 (Article 41-13-3, paragraph (1)), art-41-13-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-13-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-13-3/par-1
- suppl-5031-11/art-21/par-1: 第三号 → 租税特別措置法 第五条の二第十二項第三号 (Article 5-2, paragraph (12), item (iii)), art-5-2/par-12/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-12/item-3
- suppl-5031-11/art-21/par-1: 新租税特別措置法第五条の二第四項 → 租税特別措置法 第五条の二第四項 (Article 5-2, paragraph (4)), art-5-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-5-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-5-2/par-4
- suppl-5031-11/art-22/par-1: この条 → 租税特別措置法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-5031-11/art-22 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-22 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-22
- suppl-5031-11/art-22/par-1: 同条第十一項 → 租税特別措置法 第六条第十一項 (Article 6, paragraph (11)), art-6/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-11 · https://japanlaw.org/l/332AC0000000026/art-6/par-11
- suppl-5031-11/art-22/par-1: 第十三項 → 租税特別措置法 第六条第十三項 (Article 6, paragraph (13)), art-6/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-13 · https://japanlaw.org/l/332AC0000000026/art-6/par-13
- suppl-5031-11/art-22/par-1: 第九項 → 租税特別措置法 第六条第九項 (Article 6, paragraph (9)), art-6/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-9 · https://japanlaw.org/l/332AC0000000026/art-6/par-9
- suppl-5031-11/art-22/par-1: 同条第四項 → 租税特別措置法 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-4 · https://japanlaw.org/l/332AC0000000026/art-6/par-4
- suppl-5031-11/art-22/par-1: 新租税特別措置法第六条第八項 → 租税特別措置法 第六条第八項 (Article 6, paragraph (8)), art-6/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-6/par-8 · https://japanlaw.org/l/332AC0000000026/art-6/par-8
- suppl-5031-11/art-23/par-1: 新租税特別措置法第八条第五項 → 租税特別措置法 第八条第五項 (Article 8, paragraph (5)), art-8/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-5 · https://japanlaw.org/l/332AC0000000026/art-8/par-5
- suppl-5031-11/art-23/par-1: 同条第四項 → 租税特別措置法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-8/par-4 · https://japanlaw.org/l/332AC0000000026/art-8/par-4
- suppl-5031-11/art-24/par-1: 同条第二項 → 租税特別措置法 第九条の五第二項 (Article 9-5, paragraph (2)), art-9-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-5/par-2 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-2
- suppl-5031-11/art-24/par-1: 新租税特別措置法第九条の五第三項 → 租税特別措置法 第九条の五第三項 (Article 9-5, paragraph (3)), art-9-5/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-5/par-3 · https://japanlaw.org/l/332AC0000000026/art-9-5/par-3
- suppl-5031-11/art-25/par-1: 新租税特別措置法第十条 → 租税特別措置法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-10 · https://japanlaw.org/l/332AC0000000026/art-10
- suppl-5031-11/art-26/par-1: この条 → 租税特別措置法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-5031-11/art-26 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26
- suppl-5031-11/art-26/par-1/item-1: この条 → 租税特別措置法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-5031-11/art-26 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-26 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26
- suppl-5031-11/art-26/par-1/item-1: 附則第三十二条 → 租税特別措置法 附則第三十二条 (Supplementary Provisions, Article 32), suppl-5031-11/art-32 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32
- suppl-5031-11/art-26/par-1/item-1: 租税特別措置法第二条第一項第六号 → 租税特別措置法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-6
- suppl-5031-11/art-26/par-1/item-2: 施行日前にエネルギーの使用の合理化等に関する法律（昭和五十四年法律第四十九号）第四十六条第一項 → e-Gov law 354AC0000000049, 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — not held in this collection
- suppl-5031-11/art-27/par-1: 新租税特別措置法第十条の三第一項 → 租税特別措置法 第十条の三第一項 (Article 10-3, paragraph (1)), art-10-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-3/par-1
- suppl-5031-11/art-29/par-1: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
- suppl-5031-11/art-29/par-1: この条 → 租税特別措置法 附則第二十九条 (Supplementary Provisions, Article 29), suppl-5031-11/art-29 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-29 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-29
- suppl-5031-11/art-29/par-1: 租税特別措置法第十条の五の三第一項 → 租税特別措置法 第十条の五の三第一項 (Article 10-5-3, paragraph (1)), art-10-5-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-3/par-1
- suppl-5031-11/art-30/par-1: 新租税特別措置法第十条の五の四 → 租税特別措置法 第十条の五の四 (Article 10-5-4), art-10-5-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-4 · https://japanlaw.org/l/332AC0000000026/art-10-5-4
- suppl-5031-11/art-31/par-1: 新租税特別措置法第十条の六第五項 → 租税特別措置法 第十条の六第五項 (Article 10-6, paragraph (5)), art-10-6/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5
- suppl-5031-11/art-31/par-2: 第五項 → 租税特別措置法 第十条の六第五項 (Article 10-6, paragraph (5)), art-10-6/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6/par-5 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-5
- suppl-5031-11/art-31/par-2: 新租税特別措置法第十条の六 → 租税特別措置法 第十条の六 (Article 10-6), art-10-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6 · https://japanlaw.org/l/332AC0000000026/art-10-6
- suppl-5031-11/art-31/par-2: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
- suppl-5031-11/art-31/par-2: 第十三号 → 租税特別措置法 第十条の六第一項第十号 (Article 10-6, paragraph (1), item (x)), art-10-6/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-6/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-10-6/par-1/item-10
- suppl-5031-11/art-32/par-1: 第五項 → 租税特別措置法 附則第三十二条第五項 (Supplementary Provisions, Article 32, paragraph (5)), suppl-5031-11/art-32/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-5
- suppl-5031-11/art-32/par-2: 新租税特別措置法第十一条の三第一項 → 租税特別措置法 第十一条の三第一項 (Article 11-3, paragraph (1)), art-11-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-1
- suppl-5031-11/art-32/par-2: 第三項 → 租税特別措置法 第十一条の三第三項 (Article 11-3, paragraph (3)), art-11-3/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-11-3/par-3 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-3
- suppl-5031-11/art-32/par-3: 新租税特別措置法第十一条の三第一項 → 租税特別措置法 第十一条の三第一項 (Article 11-3, paragraph (1)), art-11-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-11-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-3/par-1
- suppl-5031-11/art-32/par-3: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-5031-11/art-1/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-11
- suppl-5031-11/art-32/par-5: 新租税特別措置法第十二条第一項 → 租税特別措置法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-12/par-1
- suppl-5031-11/art-32/par-6: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
- suppl-5031-11/art-32/par-6: 新租税特別措置法第十二条第一項 → 租税特別措置法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/art-12/par-1
- suppl-5031-11/art-32/par-6: 第十条の五の五第一項 → 租税特別措置法 第十条の五の五第一項 (Article 10-5-5, paragraph (1)), art-10-5-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-10-5-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-10-5-5/par-1
- suppl-5031-11/art-32/par-8: 新租税特別措置法第十九条第二項 → 租税特別措置法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/art-19/par-2
- suppl-5031-11/art-32/par-9: 新租税特別措置法第十九条 → 租税特別措置法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-19 · https://japanlaw.org/l/332AC0000000026/art-19
- suppl-5031-11/art-32/par-9: 同条第二項 → 租税特別措置法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-19/par-2 · https://japanlaw.org/l/332AC0000000026/art-19/par-2
- suppl-5031-11/art-32/par-9: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
- suppl-5031-11/art-33/par-1: 新租税特別措置法第二十四条の二第一項 → 租税特別措置法 第二十四条の二第一項 (Article 24-2, paragraph (1)), art-24-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-24-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-24-2/par-1
- suppl-5031-11/art-34/par-1: 第四項第一号 → 租税特別措置法 第二十五条の二第四項第一号 (Article 25-2, paragraph (4), item (i)), art-25-2/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-25-2/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-25-2/par-4/item-1
- suppl-5031-11/art-34/par-1: 新租税特別措置法第二十五条の二 → 租税特別措置法 第二十五条の二 (Article 25-2), art-25-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-25-2 · https://japanlaw.org/l/332AC0000000026/art-25-2
- suppl-5031-11/art-34/par-1: 租税特別措置法第二条第一項第十一号 → 租税特別措置法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/art-2/par-1/item-11
- suppl-5031-11/art-35/par-1: 第三号 → 租税特別措置法 第三十四条の二第二項第三号 (Article 34-2, paragraph (2), item (iii)), art-34-2/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2/item-3
- suppl-5031-11/art-35/par-1: 同条第一項 → 租税特別措置法 第三十四条の二第一項 (Article 34-2, paragraph (1)), art-34-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-1
- suppl-5031-11/art-35/par-1: 新租税特別措置法第三十四条の二第二項 → 租税特別措置法 第三十四条の二第二項 (Article 34-2, paragraph (2)), art-34-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-34-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-34-2/par-2
- suppl-5031-11/art-36/par-1: 同項 → 租税特別措置法 第三十七条の十第三項 (Article 37-10, paragraph (3)), art-37-10/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3
- suppl-5031-11/art-36/par-1: 新租税特別措置法第三十七条の十 → 租税特別措置法 第三十七条の十 (Article 37-10), art-37-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10 · https://japanlaw.org/l/332AC0000000026/art-37-10
- suppl-5031-11/art-36/par-1: 第三項第八号 → 租税特別措置法 第三十七条の十第三項第八号 (Article 37-10, paragraph (3), item (viii)), art-37-10/par-3/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-10/par-3/item-8 · https://japanlaw.org/l/332AC0000000026/art-37-10/par-3/item-8
- suppl-5031-11/art-36/par-2: 新租税特別措置法第三十七条の十一の四第一項 → 租税特別措置法 第三十七条の十一の四第一項 (Article 37-11-4, paragraph (1)), art-37-11-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-1
- suppl-5031-11/art-36/par-3: 同条第二項 → 租税特別措置法 第三十七条の十一の四第二項 (Article 37-11-4, paragraph (2)), art-37-11-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-2
- suppl-5031-11/art-36/par-3: 新租税特別措置法第三十七条の十一の四第三項 → 租税特別措置法 第三十七条の十一の四第三項 (Article 37-11-4, paragraph (3)), art-37-11-4/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-4/par-3 · https://japanlaw.org/l/332AC0000000026/art-37-11-4/par-3
- suppl-5031-11/art-36/par-4: 新租税特別措置法第三十七条の十一の六第二項 → 租税特別措置法 第三十七条の十一の六第二項 (Article 37-11-6, paragraph (2)), art-37-11-6/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11-6/par-2 · https://japanlaw.org/l/332AC0000000026/art-37-11-6/par-2
- suppl-5031-11/art-36/par-5: 新租税特別措置法第三十七条の十三の三 → 租税特別措置法 第三十七条の十三の四 (Article 37-13-4), art-37-13-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-4 · https://japanlaw.org/l/332AC0000000026/art-37-13-4
- suppl-5031-11/art-36/par-5: 同条第一項 → 租税特別措置法 第三十七条の十三の四第一項 (Article 37-13-4, paragraph (1)), art-37-13-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-13-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-37-13-4/par-1
- suppl-5031-11/art-36/par-7: 新租税特別措置法第三十七条の十四第十三項 → 租税特別措置法 第三十七条の十四第十三項 (Article 37-14, paragraph (13)), art-37-14/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-13 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-13
- suppl-5031-11/art-36/par-8: 新租税特別措置法第三十七条の十四第十六項 → 租税特別措置法 第三十七条の十四第十六項 (Article 37-14, paragraph (16)), art-37-14/par-16 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14/par-16 · https://japanlaw.org/l/332AC0000000026/art-37-14/par-16
- suppl-5031-11/art-36/par-9: 新租税特別措置法第三十七条の十四の二第二十項 → 租税特別措置法 第三十七条の十四の二第二十項 (Article 37-14-2, paragraph (20)), art-37-14-2/par-20 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-14-2/par-20 · https://japanlaw.org/l/332AC0000000026/art-37-14-2/par-20
- suppl-5031-11/art-37/par-1: 新租税特別措置法第四十一条の二の二 → 租税特別措置法 第四十一条の二の二 (Article 41-2-2), art-41-2-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2-2 · https://japanlaw.org/l/332AC0000000026/art-41-2-2
- suppl-5031-11/art-37/par-1: 同条第四項 → 租税特別措置法 第四十一条の二の二第四項 (Article 41-2-2, paragraph (4)), art-41-2-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-2-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-2-2/par-4
- suppl-5031-11/art-37/par-2: 新租税特別措置法第四十一条の三の四 → 租税特別措置法 第四十一条の三の十二 (Article 41-3-12), art-41-3-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12 · https://japanlaw.org/l/332AC0000000026/art-41-3-12
- suppl-5031-11/art-37/par-2: 同条第四項 → 租税特別措置法 第四十一条の三の十二第四項 (Article 41-3-12, paragraph (4)), art-41-3-12/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-3-12/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-3-12/par-4
- suppl-5031-11/art-38/par-1: 第二項 → 租税特別措置法 第四十一条の十七第二項 (Article 41-17, paragraph (2)), art-41-17/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-17/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-2
- suppl-5031-11/art-38/par-1: 新租税特別措置法第四十一条の十七 → 租税特別措置法 第四十一条の十七 (Article 41-17), art-41-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-17 · https://japanlaw.org/l/332AC0000000026/art-41-17
- suppl-5031-11/art-38/par-2: 第四項 → 租税特別措置法 第四十一条の十七第四項 (Article 41-17, paragraph (4)), art-41-17/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-17/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-17/par-4
- suppl-5031-11/art-38/par-2: 新租税特別措置法第四十一条の十七 → 租税特別措置法 第四十一条の十七 (Article 41-17), art-41-17 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-17 · https://japanlaw.org/l/332AC0000000026/art-41-17
- suppl-5031-11/art-39/par-1: 新租税特別措置法第四十一条の十八の二第一項 → 租税特別措置法 第四十一条の十八の二第一項 (Article 41-18-2, paragraph (1)), art-41-18-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-1
- suppl-5031-11/art-39/par-1: 第二項 → 租税特別措置法 第四十一条の十八の二第二項 (Article 41-18-2, paragraph (2)), art-41-18-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-18-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2/par-2
- suppl-5031-11/art-40/par-1: 租税特別措置法第四十一条の二十一第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- suppl-5031-11/art-40/par-1: この条 → 租税特別措置法 附則第四十条 (Supplementary Provisions, Article 40), suppl-5031-11/art-40 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-40 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-40
- suppl-5031-11/art-40/par-2: 新租税特別措置法第四十一条の二十一第十項 → 租税特別措置法 第四十一条の二十一第十項 (Article 41-21, paragraph (10)), art-41-21/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-10
- suppl-5031-11/art-40/par-2: 新租税特別措置法第四十一条の二十一第九項第一号 → 租税特別措置法 第四十一条の二十一第九項第一号 (Article 41-21, paragraph (9), item (i)), art-41-21/par-9/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-1
- suppl-5031-11/art-40/par-2: 租税特別措置法第四十一条の二十一第六項 → 租税特別措置法 第四十一条の二十一第六項 (Article 41-21, paragraph (6)), art-41-21/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-6
- suppl-5031-11/art-40/par-3: 同項 → 租税特別措置法 第四十一条の二十一第九項 (Article 41-21, paragraph (9)), art-41-21/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9
- suppl-5031-11/art-40/par-3: 新租税特別措置法第四十一条の二十一第十一項から第十三項まで → 租税特別措置法 第四十一条の二十一第十二項 (Article 41-21, paragraph (12)), art-41-21/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-12
- suppl-5031-11/art-40/par-3: 新租税特別措置法第四十一条の二十一第十一項から第十三項まで → 租税特別措置法 第四十一条の二十一第十三項 (Article 41-21, paragraph (13)), art-41-21/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-13
- suppl-5031-11/art-40/par-3: 租税特別措置法第四十一条の二十一第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- suppl-5031-11/art-40/par-3: 新租税特別措置法第四十一条の二十一第十一項から第十三項まで → 租税特別措置法 第四十一条の二十一第十一項 (Article 41-21, paragraph (11)), art-41-21/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-11
- suppl-5031-11/art-40/par-3: 新租税特別措置法第四十一条の二十一第九項第一号 → 租税特別措置法 第四十一条の二十一第九項第一号 (Article 41-21, paragraph (9), item (i)), art-41-21/par-9/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-1
- suppl-5031-11/art-41/par-1: 新租税特別措置法第四十二条第十一項 → 租税特別措置法 第四十二条第十一項 (Article 42, paragraph (11)), art-42/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-42/par-11 · https://japanlaw.org/l/332AC0000000026/art-42/par-11
- suppl-5031-11/art-41/par-1: 租税特別措置法第四十二条第五項 → 租税特別措置法 第四十二条第五項 (Article 42, paragraph (5)), art-42/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-42/par-5 · https://japanlaw.org/l/332AC0000000026/art-42/par-5
- suppl-5031-11/art-41/par-1: 第十二項 → 租税特別措置法 第四十二条第十二項 (Article 42, paragraph (12)), art-42/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-42/par-12 · https://japanlaw.org/l/332AC0000000026/art-42/par-12
- suppl-5031-11/art-41/par-1: 新租税特別措置法第四十二条第八項 → 租税特別措置法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-42/par-8 · https://japanlaw.org/l/332AC0000000026/art-42/par-8
- suppl-5031-11/art-42/par-1: 新租税特別措置法第四十二条の二第十四項 → 租税特別措置法 第四十二条の二第十四項 (Article 42-2, paragraph (14)), art-42-2/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-2/par-14 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-14
- suppl-5031-11/art-42/par-1: 新租税特別措置法第四十二条の二第十一項 → 租税特別措置法 第四十二条の二第十一項 (Article 42-2, paragraph (11)), art-42-2/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-2/par-11 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-11
- suppl-5031-11/art-42/par-1: 租税特別措置法第四十二条の二第八項 → 租税特別措置法 第四十二条の二第八項 (Article 42-2, paragraph (8)), art-42-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-8
- suppl-5031-11/art-42/par-1: 第十五項 → 租税特別措置法 第四十二条の二第十五項 (Article 42-2, paragraph (15)), art-42-2/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-2/par-15 · https://japanlaw.org/l/332AC0000000026/art-42-2/par-15
- suppl-5031-11/art-43/par-1: 法人税法第十五条の二第一項 → 法人税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-15-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-15-2/par-1
- suppl-5031-11/art-43/par-1: 同項第十号の四 → 租税特別措置法 第二条第二項第十号の四 (Article 2, paragraph (2), item (x-4)), art-2/par-2/item-10-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-10-4 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-4
- suppl-5031-11/art-43/par-1: 附則第七十三条 → 租税特別措置法 附則第七十三条 (Supplementary Provisions, Article 73), suppl-5031-11/art-73 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-73 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-73
- suppl-5031-11/art-43/par-1: 附則第七十二条 → 租税特別措置法 附則第七十二条 (Supplementary Provisions, Article 72), suppl-5031-11/art-72 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-72
- suppl-5031-11/art-43/par-1: 租税特別措置法第二条第二項第二号 → 租税特別措置法 第二条第二項第二号 (Article 2, paragraph (2), item (ii)), art-2/par-2/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-2 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-2
- suppl-5031-11/art-43/par-1: 租税特別措置法第二条第二項第十九号 → 租税特別措置法 第二条第二項第十九号 (Article 2, paragraph (2), item (xix)), art-2/par-2/item-19 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-19 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-19
- suppl-5031-11/art-43/par-1: 同項第十号の五 → 租税特別措置法 第二条第二項第十号の五 (Article 2, paragraph (2), item (x-5)), art-2/par-2/item-10-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-10-5 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-5
- suppl-5031-11/art-43/par-1: 附則第五十七条 → 租税特別措置法 附則第五十七条 (Supplementary Provisions, Article 57), suppl-5031-11/art-57 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-57
- suppl-5031-11/art-43/par-1: 同項第十号の七 → 租税特別措置法 第二条第二項第十号の七 (Article 2, paragraph (2), item (x-7)), art-2/par-2/item-10-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-10-7 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-7
- suppl-5031-11/art-43/par-1: この条 → 租税特別措置法 附則第四十三条 (Supplementary Provisions, Article 43), suppl-5031-11/art-43 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-43 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-43
- suppl-5031-11/art-44/par-1: この条 → 租税特別措置法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-5031-11/art-44 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44
- suppl-5031-11/art-44/par-1/item-1: 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-5031-11/art-66 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66
- suppl-5031-11/art-44/par-1/item-1: 租税特別措置法第二条第二項第二十五号 → 租税特別措置法 第二条第二項第二十五号 (Article 2, paragraph (2), item (xxv)), art-2/par-2/item-25 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-25 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-25
- suppl-5031-11/art-45/par-1: 新租税特別措置法第四十二条の六第一項 → 租税特別措置法 第四十二条の六第一項 (Article 42-6, paragraph (1)), art-42-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-6/par-1
- suppl-5031-11/art-46/par-1: 新租税特別措置法第四十二条の九第一項 → 租税特別措置法 第四十二条の九第一項 (Article 42-9, paragraph (1)), art-42-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-1
- suppl-5031-11/art-46/par-2: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
- suppl-5031-11/art-46/par-2: 第四十二条の十二の六第一項 → 租税特別措置法 第四十二条の十二の六第一項 (Article 42-12-6, paragraph (1)), art-42-12-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-1
- suppl-5031-11/art-46/par-2: 新租税特別措置法第四十二条の九第一項 → 租税特別措置法 第四十二条の九第一項 (Article 42-9, paragraph (1)), art-42-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-9/par-1
- suppl-5031-11/art-48/par-1: この条 → 租税特別措置法 附則第四十八条 (Supplementary Provisions, Article 48), suppl-5031-11/art-48 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-48 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-48
- suppl-5031-11/art-48/par-1: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
- suppl-5031-11/art-48/par-1: 租税特別措置法第四十二条の十二の四第一項 → 租税特別措置法 第四十二条の十二の四第一項 (Article 42-12-4, paragraph (1)), art-42-12-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-4/par-1
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第八号 (Article 42-13, paragraph (1), item (viii)), art-42-13/par-1/item-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-8 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-8
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第九号 (Article 42-13, paragraph (1), item (ix)), art-42-13/par-1/item-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-9 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-9
- suppl-5031-11/art-49/par-1: 前条第四項から第六項まで → 租税特別措置法 第四十二条の十二の七第六項 (Article 42-12-7, paragraph (6)), art-42-12-7/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-6
- suppl-5031-11/art-49/par-1: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第十号 (Article 42-13, paragraph (1), item (x)), art-42-13/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-10
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第四号 (Article 42-13, paragraph (1), item (iv)), art-42-13/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-4
- suppl-5031-11/art-49/par-1: 新租税特別措置法第四十二条の十三 → 租税特別措置法 第四十二条の十三 (Article 42-13), art-42-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13 · https://japanlaw.org/l/332AC0000000026/art-42-13
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第五号 (Article 42-13, paragraph (1), item (v)), art-42-13/par-1/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-5 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-5
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第七号 (Article 42-13, paragraph (1), item (vii)), art-42-13/par-1/item-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-7 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-7
- suppl-5031-11/art-49/par-1: 第六項 → 租税特別措置法 第四十二条の十三第六項 (Article 42-13, paragraph (6)), art-42-13/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-6 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-6
- suppl-5031-11/art-49/par-1: 前条第四項から第六項まで → 租税特別措置法 第四十二条の十二の七第四項 (Article 42-12-7, paragraph (4)), art-42-12-7/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-4 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-4
- suppl-5031-11/art-49/par-1: 前条第四項から第六項まで → 租税特別措置法 第四十二条の十二の七第五項 (Article 42-12-7, paragraph (5)), art-42-12-7/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-42-12-7/par-5
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第六号 (Article 42-13, paragraph (1), item (vi)), art-42-13/par-1/item-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-6 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-6
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第十四号 (Article 42-13, paragraph (1), item (xiv)), art-42-13/par-1/item-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-14 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-14
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第二号 (Article 42-13, paragraph (1), item (ii)), art-42-13/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-2
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第一号 (Article 42-13, paragraph (1), item (i)), art-42-13/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-1
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第十二号 (Article 42-13, paragraph (1), item (xii)), art-42-13/par-1/item-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-12 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-12
- suppl-5031-11/art-49/par-1: 第一項第十六号 → 租税特別措置法 第四十二条の十三第一項第十五号 (Article 42-13, paragraph (1), item (xv)), art-42-13/par-1/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-15
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第十一号 (Article 42-13, paragraph (1), item (xi)), art-42-13/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-11
- suppl-5031-11/art-49/par-1: 前各号 → 租税特別措置法 第四十二条の十三第一項第三号 (Article 42-13, paragraph (1), item (iii)), art-42-13/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-13/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-42-13/par-1/item-3
- suppl-5031-11/art-50/par-1: 第六項 → 租税特別措置法 附則第五十条第六項 (Supplementary Provisions, Article 50, paragraph (6)), suppl-5031-11/art-50/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-6
- suppl-5031-11/art-50/par-2: 同条第一項 → 租税特別措置法 第四十三条の二第一項 (Article 43-2, paragraph (1)), art-43-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-43-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-1
- suppl-5031-11/art-50/par-2: 新租税特別措置法第四十三条の三第二項 → 租税特別措置法 第四十三条の二第二項 (Article 43-2, paragraph (2)), art-43-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-43-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-43-2/par-2
- suppl-5031-11/art-50/par-3: 新租税特別措置法第四十四条の二第一項 → 租税特別措置法 第四十四条の二第一項 (Article 44-2, paragraph (1)), art-44-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-44-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-2/par-1
- suppl-5031-11/art-50/par-3: 第二項 → 租税特別措置法 第四十四条の二第二項 (Article 44-2, paragraph (2)), art-44-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-44-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-44-2/par-2
- suppl-5031-11/art-50/par-4: 新租税特別措置法第四十四条の二第一項 → 租税特別措置法 第四十四条の二第一項 (Article 44-2, paragraph (1)), art-44-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-44-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-44-2/par-1
- suppl-5031-11/art-50/par-4: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-5031-11/art-1/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-11
- suppl-5031-11/art-50/par-6: 新租税特別措置法第四十五条第一項 → 租税特別措置法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/art-45/par-1
- suppl-5031-11/art-50/par-7: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
- suppl-5031-11/art-50/par-7: 第四十二条の十二の六第一項 → 租税特別措置法 第四十二条の十二の六第一項 (Article 42-12-6, paragraph (1)), art-42-12-6/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-42-12-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-42-12-6/par-1
- suppl-5031-11/art-50/par-7: 新租税特別措置法第四十五条第一項 → 租税特別措置法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/art-45/par-1
- suppl-5031-11/art-50/par-8: 所得税法等の一部を改正する法律（令和二年法律第八号）第十六条 → e-Gov law 502AC0000000008, 第十六条 (Article 16), art-16 — not held in this collection
- suppl-5031-11/art-50/par-8: 同法第七条 → e-Gov law 503AC0000000011, 第七条 (Article 7), art-7 — not held in this collection
- suppl-5031-11/art-50/par-8: 所得税法等の一部を改正する法律（令和三年法律第十一号）附則第六十六条第七項 → 租税特別措置法 附則第六十六条第七項 (Supplementary Provisions, Article 66, paragraph (7)), suppl-5031-11/art-66/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-7
- suppl-5031-11/art-50/par-9: 新租税特別措置法第五十二条の二 → 租税特別措置法 第五十二条の二 (Article 52-2), art-52-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-2 · https://japanlaw.org/l/332AC0000000026/art-52-2
- suppl-5031-11/art-50/par-9: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
- suppl-5031-11/art-50/par-9: 同条第一項 → 租税特別措置法 第五十二条の二第一項 (Article 52-2, paragraph (1)), art-52-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-52-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-52-2/par-1
- suppl-5031-11/art-50/par-10: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
- suppl-5031-11/art-50/par-10: 新租税特別措置法第五十三条 → 租税特別措置法 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/special-taxation-measures-act/art-53 · https://japanlaw.org/l/332AC0000000026/art-53
- suppl-5031-11/art-50/par-10: 同条第二項 → 租税特別措置法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-53/par-2 · https://japanlaw.org/l/332AC0000000026/art-53/par-2
- suppl-5031-11/art-51/par-1: 新租税特別措置法第六十一条の二第一項 → 租税特別措置法 第六十一条の二第一項 (Article 61-2, paragraph (1)), art-61-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-61-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-61-2/par-1
- suppl-5031-11/art-52/par-1: 新租税特別措置法第六十五条の四第一項 → 租税特別措置法 第六十五条の四第一項 (Article 65-4, paragraph (1)), art-65-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1
- suppl-5031-11/art-52/par-1: 第三号 → 租税特別措置法 第六十五条の四第一項第三号 (Article 65-4, paragraph (1), item (iii)), art-65-4/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-3
- suppl-5031-11/art-52/par-2: この項 → 租税特別措置法 附則第五十二条第二項 (Supplementary Provisions, Article 52, paragraph (2)), suppl-5031-11/art-52/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-52/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-52/par-2
- suppl-5031-11/art-53/par-1: 同条第一項 → 租税特別措置法 第六十六条の二第一項 (Article 66-2, paragraph (1)), art-66-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-2/par-1
- suppl-5031-11/art-53/par-1: 新租税特別措置法第六十六条の二の二 → 租税特別措置法 第六十六条の二 (Article 66-2), art-66-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-2 · https://japanlaw.org/l/332AC0000000026/art-66-2
- suppl-5031-11/art-55/par-1: 新租税特別措置法第六十六条の五の二 → 租税特別措置法 第六十六条の五の二 (Article 66-5-2), art-66-5-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-5-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-2
- suppl-5031-11/art-56/par-1: 新租税特別措置法第六十六条の八 → 租税特別措置法 第六十六条の八 (Article 66-8), art-66-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8 · https://japanlaw.org/l/332AC0000000026/art-66-8
- suppl-5031-11/art-56/par-1: 租税特別措置法第六十六条の八第一項 → 租税特別措置法 第六十六条の八第一項 (Article 66-8, paragraph (1)), art-66-8/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-8/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-8/par-1
- suppl-5031-11/art-56/par-2: 租税特別措置法第六十六条の九の四第一項 → 租税特別措置法 第六十六条の九の四第一項 (Article 66-9-4, paragraph (1)), art-66-9-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-9-4/par-1
- suppl-5031-11/art-56/par-2: 新租税特別措置法第六十六条の九の四 → 租税特別措置法 第六十六条の九の四 (Article 66-9-4), art-66-9-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-4 · https://japanlaw.org/l/332AC0000000026/art-66-9-4
- suppl-5031-11/art-57/par-1: 附則第一条第十五号 → 租税特別措置法 附則第一条第一項第十五号 (Supplementary Provisions, Article 1, paragraph (1), item (xv)), suppl-5031-11/art-1/par-1/item-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-15 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-15
- suppl-5031-11/art-57/par-1: この条 → 租税特別措置法 附則第五十七条 (Supplementary Provisions, Article 57), suppl-5031-11/art-57 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-57 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-57
- suppl-5031-11/art-58/par-1: 同項 → 租税特別措置法 第六十六条の十三第一項 (Article 66-13, paragraph (1)), art-66-13/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-13/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-13/par-1
- suppl-5031-11/art-58/par-1: 同条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
- suppl-5031-11/art-58/par-1: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-5031-11/art-1/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-11
- suppl-5031-11/art-59/par-1: 第三項 → 租税特別措置法 附則第五十九条第三項 (Supplementary Provisions, Article 59, paragraph (3)), suppl-5031-11/art-59/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-59/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-59/par-3
- suppl-5031-11/art-59/par-1: 租税特別措置法第四十一条の二十一第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- suppl-5031-11/art-59/par-1: 新租税特別措置法第六十七条の十六第四項 → 租税特別措置法 第六十七条の十六第四項 (Article 67-16, paragraph (4)), art-67-16/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-16/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-16/par-4
- suppl-5031-11/art-59/par-2: 新租税特別措置法第四十一条の二十一第十項 → 租税特別措置法 第四十一条の二十一第十項 (Article 41-21, paragraph (10)), art-41-21/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-10
- suppl-5031-11/art-59/par-2: 新租税特別措置法第四十一条の二十一第九項第一号 → 租税特別措置法 第四十一条の二十一第九項第一号 (Article 41-21, paragraph (9), item (i)), art-41-21/par-9/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-1
- suppl-5031-11/art-59/par-2: 租税特別措置法第四十一条の二十一第六項 → 租税特別措置法 第四十一条の二十一第六項 (Article 41-21, paragraph (6)), art-41-21/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-6
- suppl-5031-11/art-59/par-2: 新租税特別措置法第六十七条の十六第四項 → 租税特別措置法 第六十七条の十六第四項 (Article 67-16, paragraph (4)), art-67-16/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-16/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-16/par-4
- suppl-5031-11/art-59/par-3: 同項 → 租税特別措置法 第四十一条の二十一第九項 (Article 41-21, paragraph (9)), art-41-21/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9
- suppl-5031-11/art-59/par-3: 新租税特別措置法第四十一条の二十一第十一項から第十三項まで → 租税特別措置法 第四十一条の二十一第十二項 (Article 41-21, paragraph (12)), art-41-21/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-12
- suppl-5031-11/art-59/par-3: 新租税特別措置法第四十一条の二十一第十一項から第十三項まで → 租税特別措置法 第四十一条の二十一第十三項 (Article 41-21, paragraph (13)), art-41-21/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-13
- suppl-5031-11/art-59/par-3: 租税特別措置法第四十一条の二十一第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- suppl-5031-11/art-59/par-3: 新租税特別措置法第四十一条の二十一第十一項から第十三項まで → 租税特別措置法 第四十一条の二十一第十一項 (Article 41-21, paragraph (11)), art-41-21/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-11
- suppl-5031-11/art-59/par-3: 新租税特別措置法第四十一条の二十一第九項第一号 → 租税特別措置法 第四十一条の二十一第九項第一号 (Article 41-21, paragraph (9), item (i)), art-41-21/par-9/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-1
- suppl-5031-11/art-59/par-3: 新租税特別措置法第六十七条の十六第四項 → 租税特別措置法 第六十七条の十六第四項 (Article 67-16, paragraph (4)), art-67-16/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-16/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-16/par-4
- suppl-5031-11/art-60/par-1: 附則第四十四条 → 租税特別措置法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-5031-11/art-44 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-44 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44
- suppl-5031-11/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-5031-11/art-60 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-60 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-60
- suppl-5031-11/art-64/par-1: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
- suppl-5031-11/art-64/par-1: この条 → 租税特別措置法 附則第六十四条 (Supplementary Provisions, Article 64), suppl-5031-11/art-64 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-64 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-64
- suppl-5031-11/art-65/par-1: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
- suppl-5031-11/art-66/par-1: 第六項 → 租税特別措置法 附則第六十六条第六項 (Supplementary Provisions, Article 66, paragraph (6)), suppl-5031-11/art-66/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-6
- suppl-5031-11/art-66/par-4: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-5031-11/art-1/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-11
- suppl-5031-11/art-66/par-5: 同法第七条 → e-Gov law 503AC0000000011, 第七条 (Article 7), art-7 — not held in this collection
- suppl-5031-11/art-66/par-5: 所得税法等の一部を改正する法律（令和三年法律第十一号）附則第五十条第五項 → 租税特別措置法 附則第五十条第五項 (Supplementary Provisions, Article 50, paragraph (5)), suppl-5031-11/art-50/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-5
- suppl-5031-11/art-66/par-6: 新租税特別措置法第四十五条第一項 → 租税特別措置法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-45/par-1 · https://japanlaw.org/l/332AC0000000026/art-45/par-1
- suppl-5031-11/art-66/par-7: 同法第七条 → e-Gov law 503AC0000000011, 第七条 (Article 7), art-7 — not held in this collection
- suppl-5031-11/art-66/par-7: 次項 → 租税特別措置法 附則第六十六条第八項 (Supplementary Provisions, Article 66, paragraph (8)), suppl-5031-11/art-66/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-8
- suppl-5031-11/art-66/par-7: 所得税法等の一部を改正する法律（令和三年法律第十一号）附則第五十条第八項 → 租税特別措置法 附則第五十条第八項 (Supplementary Provisions, Article 50, paragraph (8)), suppl-5031-11/art-50/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-8
- suppl-5031-11/art-66/par-8: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
- suppl-5031-11/art-66/par-9: 附則第一条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
- suppl-5031-11/art-68/par-1: 新租税特別措置法第六十五条の四第一項第三号 → 租税特別措置法 第六十五条の四第一項第三号 (Article 65-4, paragraph (1), item (iii)), art-65-4/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-65-4/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-65-4/par-1/item-3
- suppl-5031-11/art-68/par-2: この項 → 租税特別措置法 附則第六十八条第二項 (Supplementary Provisions, Article 68, paragraph (2)), suppl-5031-11/art-68/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-68/par-2
- suppl-5031-11/art-71/par-1: 法人税法第十五条の二第一項 → 法人税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-15-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-15-2/par-1
- suppl-5031-11/art-71/par-1: 次条 → 租税特別措置法 附則第七十二条 (Supplementary Provisions, Article 72), suppl-5031-11/art-72 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-72 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-72
- suppl-5031-11/art-71/par-1: 租税特別措置法第二条第二項第十号の六 → 租税特別措置法 第二条第二項第十号の六 (Article 2, paragraph (2), item (x-6)), art-2/par-2/item-10-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-2/par-2/item-10-6 · https://japanlaw.org/l/332AC0000000026/art-2/par-2/item-10-6
- suppl-5031-11/art-71/par-1: この条 → 租税特別措置法 附則第七十一条 (Supplementary Provisions, Article 71), suppl-5031-11/art-71 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-71 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-71
- suppl-5031-11/art-74/par-1: 同条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
- suppl-5031-11/art-74/par-1: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-5031-11/art-1/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-11
- suppl-5031-11/art-75/par-1: 同条第二項第一号 → 租税特別措置法 第七十条の二第二項第一号 (Article 70-2, paragraph (2), item (i)), art-70-2/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-1
- suppl-5031-11/art-75/par-1: 新租税特別措置法第七十条の二 → 租税特別措置法 第七十条の二 (Article 70-2), art-70-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2 · https://japanlaw.org/l/332AC0000000026/art-70-2
- suppl-5031-11/art-75/par-1: 同項第五号 → 租税特別措置法 第七十条の二第二項第五号 (Article 70-2, paragraph (2), item (v)), art-70-2/par-2/item-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-2/item-5 · https://japanlaw.org/l/332AC0000000026/art-70-2/par-2/item-5
- suppl-5031-11/art-75/par-2: 同条第二項第三号 → 租税特別措置法 第七十条の二の二第二項第三号 (Article 70-2-2, paragraph (2), item (iii)), art-70-2-2/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-2/item-3
- suppl-5031-11/art-75/par-2: 新租税特別措置法第七十条の二の二第七項 → 租税特別措置法 第七十条の二の二第七項 (Article 70-2-2, paragraph (7)), art-70-2-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-7
- suppl-5031-11/art-75/par-2: 第八項 → 租税特別措置法 第七十条の二の二第八項 (Article 70-2-2, paragraph (8)), art-70-2-2/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-8
- suppl-5031-11/art-75/par-2: 同条第四項 → 租税特別措置法 第七十条の二の二第四項 (Article 70-2-2, paragraph (4)), art-70-2-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-4
- suppl-5031-11/art-75/par-3: 新租税特別措置法第七十条の二の二第一項 → 租税特別措置法 第七十条の二の二第一項 (Article 70-2-2, paragraph (1)), art-70-2-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-1
- suppl-5031-11/art-75/par-4: 新租税特別措置法第七十条の二の三第二項第三号 → 租税特別措置法 第七十条の二の三第二項第三号 (Article 70-2-3, paragraph (2), item (iii)), art-70-2-3/par-2/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-2/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-2/item-3
- suppl-5031-11/art-75/par-4: 新租税特別措置法第七十条の二の三第七項 → 租税特別措置法 第七十条の二の三第七項 (Article 70-2-3, paragraph (7)), art-70-2-3/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-7
- suppl-5031-11/art-75/par-4: 新租税特別措置法第七十条の二の二第七項 → 租税特別措置法 第七十条の二の二第七項 (Article 70-2-2, paragraph (7)), art-70-2-2/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-2/par-7 · https://japanlaw.org/l/332AC0000000026/art-70-2-2/par-7
- suppl-5031-11/art-75/par-4: 第八項 → 租税特別措置法 第七十条の二の三第八項 (Article 70-2-3, paragraph (8)), art-70-2-3/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-8 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-8
- suppl-5031-11/art-75/par-4: 同条第四項 → 租税特別措置法 第七十条の二の三第四項 (Article 70-2-3, paragraph (4)), art-70-2-3/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2-3/par-4 · https://japanlaw.org/l/332AC0000000026/art-70-2-3/par-4
- suppl-5031-11/art-76/par-1: 新租税特別措置法第八十条第一項 → 租税特別措置法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/art-80/par-1
- suppl-5031-11/art-76/par-1: 同条第十号 → 租税特別措置法 附則第一条第一項第十号 (Supplementary Provisions, Article 1, paragraph (1), item (x)), suppl-5031-11/art-1/par-1/item-10 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-10
- suppl-5031-11/art-76/par-1: 第二項 → 租税特別措置法 第八十条第三項 (Article 80, paragraph (3)), art-80/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-80/par-3 · https://japanlaw.org/l/332AC0000000026/art-80/par-3
- suppl-5031-11/art-76/par-1: 附則第一条第十一号 → 租税特別措置法 附則第一条第一項第十一号 (Supplementary Provisions, Article 1, paragraph (1), item (xi)), suppl-5031-11/art-1/par-1/item-11 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-11
- suppl-5031-11/art-76/par-2: 新租税特別措置法第八十条第一項 → 租税特別措置法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/art-80/par-1
- suppl-5031-11/art-76/par-2: 第十五条 → 租税特別措置法 附則第十五条 (Supplementary Provisions, Article 15), suppl-3321-26/art-15 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-3321-26/art-15 · https://japanlaw.org/l/332AC0000000026/suppl-3321-26/art-15
- suppl-5031-11/art-76/par-2: 第十四条 → 租税特別措置法 第十四条 (Article 14), art-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-14 · https://japanlaw.org/l/332AC0000000026/art-14
- suppl-5031-11/art-76/par-2: 附則第一条第十六号 → 租税特別措置法 附則第一条第一項第十六号 (Supplementary Provisions, Article 1, paragraph (1), item (xvi)), suppl-5031-11/art-1/par-1/item-16 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-16
- suppl-5031-11/art-76/par-3: 同条第一項 → 租税特別措置法 第八十一条第一項 (Article 81, paragraph (1)), art-81/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-81/par-1 · https://japanlaw.org/l/332AC0000000026/art-81/par-1
- suppl-5031-11/art-76/par-3: 附則第一条第十七号 → 租税特別措置法 附則第一条第一項第十七号 (Supplementary Provisions, Article 1, paragraph (1), item (xvii)), suppl-5031-11/art-1/par-1/item-17 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-17
- suppl-5031-11/art-76/par-3: 新租税特別措置法第八十条の三 → 租税特別措置法 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/special-taxation-measures-act/art-81 · https://japanlaw.org/l/332AC0000000026/art-81
- suppl-5031-11/art-76/par-3: 第十二条の二第一項 → 租税特別措置法 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-12-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-12-2/par-1
- suppl-5031-11/art-76/par-3: 第十一条の二第一項 → 租税特別措置法 第十一条の二第一項 (Article 11-2, paragraph (1)), art-11-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-11-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-11-2/par-1
- suppl-5031-11/art-77/par-1: 新租税特別措置法第八十七条の四第一項 → 租税特別措置法 第八十七条の四第一項 (Article 87-4, paragraph (1)), art-87-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-87-4/par-1
- suppl-5031-11/art-78/par-1: 同法第十条第二項 → 国税通則法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-10/par-2 · https://japanlaw.org/l/337AC0000000066/art-10/par-2
- suppl-5031-11/art-78/par-1: 国税通則法第二条第七号 → 国税通則法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-7 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-7
- suppl-5031-11/art-78/par-1: 同法第六十一条第一項第二号 → 国税通則法 第六十一条第一項第二号 (Article 61, paragraph (1), item (ii)), art-61/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-61/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-61/par-1/item-2
- suppl-5031-11/art-78/par-1: 新租税特別措置法第八十七条の六第十一項 → 租税特別措置法 第八十七条の六第十二項 (Article 87-6, paragraph (12)), art-87-6/par-12 — https://japanlaw.org/ja/special-taxation-measures-act/art-87-6/par-12 · https://japanlaw.org/l/332AC0000000026/art-87-6/par-12
- suppl-5031-11/art-79/par-1: 新租税特別措置法第八十八条の二第一項 → 租税特別措置法 第八十八条の二第一項 (Article 88-2, paragraph (1)), art-88-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-88-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-88-2/par-1
- suppl-5031-11/art-80/par-2: この項 → 租税特別措置法 附則第八十条第二項 (Supplementary Provisions, Article 80, paragraph (2)), suppl-5031-11/art-80/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-80/par-2
- suppl-5031-11/art-80/par-2: 新租税特別措置法第九十条の八 → 租税特別措置法 第九十条の八 (Article 90-8), art-90-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8 · https://japanlaw.org/l/332AC0000000026/art-90-8
- suppl-5031-11/art-80/par-2/item-1: 新租税特別措置法第九十条の八 → 租税特別措置法 第九十条の八 (Article 90-8), art-90-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8 · https://japanlaw.org/l/332AC0000000026/art-90-8
- suppl-5031-11/art-80/par-2/item-1: 新租税特別措置法第九十条の八の二第二項 → 租税特別措置法 第九十条の八の二第二項 (Article 90-8-2, paragraph (2)), art-90-8-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-2
- suppl-5031-11/art-80/par-2/item-2: 新租税特別措置法第九十条の八の二第一項 → 租税特別措置法 第九十条の八の二第一項 (Article 90-8-2, paragraph (1)), art-90-8-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-8-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-8-2/par-1
- suppl-5031-11/art-80/par-2/item-3: 新租税特別措置法第九十条の九第一項 → 租税特別措置法 第九十条の九第一項 (Article 90-9, paragraph (1)), art-90-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-9/par-1
- suppl-5031-11/art-80/par-3: 前二項 → 租税特別措置法 附則第八十条第二項 (Supplementary Provisions, Article 80, paragraph (2)), suppl-5031-11/art-80/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-80/par-2
- suppl-5031-11/art-80/par-3: 前二項 → 租税特別措置法 附則第八十条第一項 (Supplementary Provisions, Article 80, paragraph (1)), suppl-5031-11/art-80/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-80/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-80/par-1
- suppl-5031-11/art-81/par-1: 租税特別措置法第九十条の十第一項 → 租税特別措置法 第九十条の十第一項 (Article 90-10, paragraph (1)), art-90-10/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-90-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-90-10/par-1
- suppl-5031-11/art-131/par-1: 附則第一条 → 租税特別措置法 附則第一条 (Supplementary Provisions, Article 1), suppl-5031-11/art-1 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1
- suppl-5031-11/art-131/par-1: この条 → 租税特別措置法 附則第百三十一条 (Supplementary Provisions, Article 131), suppl-5031-11/art-131 — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-131 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-131
## Cited by
55 provisions cite this one. No official source publishes this direction.
- 租税特別措置法 附則第百十七条第一項（通算法人の仮装経理に基づく過大申告の場合等の法人税額に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5021-8/art-117/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5021-8/art-117/par-1
- 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-5031-11/art-1/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/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-5031-11/art-1/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-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-5031-11/art-1/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-4
- 租税特別措置法 附則第一条第一項第五号ホ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-5/sub-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-5/sub-3
- 租税特別措置法 附則第一条第一項第七号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-7/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-7/sub-2
- 租税特別措置法 附則第一条第一項第十一号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-11 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-11
- 租税特別措置法 附則第一条第一項第十六号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-16 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-16
- 租税特別措置法 附則第一条第一項第十七号（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-1/par-1/item-17 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-1/par-1/item-17
- 租税特別措置法 附則第十六条第一項（利子所得の分離課税等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-16/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-16/par-1
- 租税特別措置法 附則第二十一条第一項（振替国債等の利子の課税の特例等に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-21/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-21/par-1
- 租税特別措置法 附則第二十二条第一項（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-5031-11/art-22/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-22/par-1
- 租税特別措置法 附則第二十六条第一項（高度省エネルギー増進設備等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-5031-11/art-26/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26/par-1
- 租税特別措置法 附則第二十六条第一項第一号（高度省エネルギー増進設備等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-5031-11/art-26/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-26/par-1/item-1
- 租税特別措置法 附則第二十九条第一項（特定中小事業者が特定経営力向上設備等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-5031-11/art-29/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-29/par-1
- 租税特別措置法 附則第三十一条第二項（所得税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-31/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-31/par-2
- 租税特別措置法 附則第三十二条第一項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-1
- 租税特別措置法 附則第三十二条第三項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-3
- 租税特別措置法 附則第三十二条第六項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-6
- 租税特別措置法 附則第三十二条第九項（個人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-32/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-32/par-9
- 租税特別措置法 附則第四十条第一項（非居住者又は外国法人である外国組合員に対する課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-40/par-1
- 租税特別措置法 附則第四十三条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-43/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-43/par-1
- 租税特別措置法 附則第四十四条第一項（高度省エネルギー増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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-44/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44/par-1
- 租税特別措置法 附則第四十四条第一項第一号（高度省エネルギー増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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-44/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-44/par-1/item-1
- 租税特別措置法 附則第四十六条第二項（沖縄の特定地域において工業用機械等を取得し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-5031-11/art-46/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-46/par-2
- 租税特別措置法 附則第四十八条第一項（中小企業者等が特定経営力向上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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-48/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-48/par-1
- 租税特別措置法 附則第四十九条第一項（法人税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-49/par-1
- 租税特別措置法 附則第五十条第一項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-1
- 租税特別措置法 附則第五十条第四項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-4
- 租税特別措置法 附則第五十条第七項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-7
- 租税特別措置法 附則第五十条第八項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-8
- 租税特別措置法 附則第五十条第九項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-9
- 租税特別措置法 附則第五十条第十項（法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-50/par-10 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-50/par-10
- 租税特別措置法 附則第五十二条第二項（法人の資産の譲渡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-5031-11/art-52/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-52/par-2
- 租税特別措置法 附則第五十七条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-57/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-57/par-1
- 租税特別措置法 附則第五十八条第一項（特別新事業開拓事業者に対し特定事業活動として出資をした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-5031-11/art-58/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-58/par-1
- 租税特別措置法 附則第五十九条第一項（外国法人である外国組合員に対する課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-59/par-1
- 租税特別措置法 附則第六十条第一項（連結法人が高度省エネルギー増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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-60/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-60/par-1
- 租税特別措置法 附則第六十四条第一項（中小連結法人が特定経営力向上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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-64/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-64/par-1
- 租税特別措置法 附則第六十五条第一項（連結法人の法人税の額から控除される特別控除額の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-65/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-65/par-1
- 租税特別措置法 附則第六十六条第一項（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-5031-11/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-1
- 租税特別措置法 附則第六十六条第四項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66/par-4 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-4
- 租税特別措置法 附則第六十六条第五項（連結法人の減価償却に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-66/par-5 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-5
- 租税特別措置法 附則第六十六条第七項（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-5031-11/art-66/par-7 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-7
- 租税特別措置法 附則第六十六条第八項（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-5031-11/art-66/par-8 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-8
- 租税特別措置法 附則第六十六条第九項（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-5031-11/art-66/par-9 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-66/par-9
- 租税特別措置法 附則第六十八条第二項（連結法人の資産の譲渡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-5031-11/art-68/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-68/par-2
- 租税特別措置法 附則第七十一条第一項（連結法人の対象純支払利子等に係る課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-71/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-71/par-1
- 租税特別措置法 附則第七十四条第一項（連結法人が特別新事業開拓事業者に対し特定事業活動として出資をした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-5031-11/art-74/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-74/par-1
- 租税特別措置法 附則第七十六条第一項（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-5031-11/art-76/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-1
- 租税特別措置法 附則第七十六条第二項（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-5031-11/art-76/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-2
- 租税特別措置法 附則第七十六条第三項（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-5031-11/art-76/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-76/par-3
- 租税特別措置法 附則第八十条第二項（航空機燃料税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-80/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-80/par-2
- 租税特別措置法 附則第八十条第三項（航空機燃料税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-80/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-80/par-3
- 租税特別措置法 附則第百三十一条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-131/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-131/par-1
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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-20261007T211206-626, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-627, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-628, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-629, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-630, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-631, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-632, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-633, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261008T025018-014, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-fixes2-20261008T160000, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07