Supplementary Provisions, Article 90Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
第九十条（所得税法等の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 51-2, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; referred to as the "New 2016 Amendment Act" in the following paragraph and paragraph (3)) as amended by the provisions of Article 14 apply from the special-rule taxable periods (meaning special-rule taxable periods prescribed in that paragraph; the same applies hereinafter in this paragraph) that end on or after October 1, 2026, and the provisions then in force continue to govern special-rule taxable periods that end before that day.
第十四条の規定による改正後の所得税法等の一部を改正する法律（平成二十八年法律第十五号。次項及び第三項において「新二十八年改正法」という。）附則第五十一条の二第六項の規定は、令和八年十月一日以後に終了する特例対象課税期間（同項に規定する特例対象課税期間をいう。以下この項において同じ。）から適用し、同日前に終了する特例対象課税期間については、なお従前の例による。
For the application of the provisions of Article 51-3, paragraphs (1) and (2) of the Supplementary Provisions of the New 2016 Amendment Act during the period from October 1, 2026 to March 31, 2028, the phrase "those that fall under a transfer of specified low-value assets (meaning a transfer of specified low-value assets prescribed in Article 2, paragraph (1), item (viii)-6 of the Consumption Tax Act; the same applies hereinafter in this paragraph) and that Act" in paragraph (2) of that Article is deemed to be replaced with "the Consumption Tax Act", and the phrase "(excluding those pertaining to a transfer of specified low-value assets), the total amount" is deemed to be replaced with "the total amount".
令和八年十月一日から令和十年三月三十一日までの間における新二十八年改正法附則第五十一条の三第一項及び第二項の規定の適用については、同項中「特定少額資産の譲渡（消費税法第二条第一項第八号の六に規定する特定少額資産の譲渡をいう。以下この項において同じ。）に該当するもの及び同法」とあるのは「消費税法」と、「（特定少額資産の譲渡に係るものを除く。）の合計額」とあるのは「の合計額」とする。
The provisions of Article 52, paragraph (1) of the Supplementary Provisions of the New 2016 Amendment Act (limited to the portion pertaining to deductible taxable purchases prescribed in that paragraph) apply from the taxable periods (meaning taxable periods prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including periods deemed to be a single taxable period pursuant to the provisions of paragraph (2) or (4) of that Article); the same applies hereinafter in this paragraph) that begin on or after October 1, 2026, and the provisions then in force continue to govern taxable periods that began before that day.
新二十八年改正法附則第五十二条第一項（同項に規定する控除対象課税仕入れに係る部分に限る。）の規定は、令和八年十月一日以後に開始する課税期間（消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）をいう。以下この項において同じ。）から適用し、同日前に開始した課税期間については、なお従前の例による。