Order for Enforcement of the Income Tax Act

The provisions of Article 11-2, paragraph (2) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to income tax for 2026 and subsequent years, and the provisions then in force continue to govern income tax for 2025 and earlier years.

A person who, before December 1, 2026, submitted a Tax Return under Article 125 or Article 127 of the Income Tax Act for income tax for that year, and a person who, before that date, received a determination for income tax for that year, may, if the application of Article 11-2, paragraph (2) of the New Order would result in a change in the particulars stated in that Tax Return or the particulars pertaining to that determination (or, if a Reassessment was made before that date with regard to those particulars, the particulars after that Reassessment), make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes (Act No. 66 of 1962) to the district director, with regard to the particulars that would be changed, within five years after that date.

The provisions of Article 205, paragraph (1) of the New Order (including as applied mutatis mutandis pursuant to Article 204-2, paragraph (1) of the Order for Enforcement of the Income Tax Act) apply to income tax for 2026 and subsequent years or to the specified Casualty Loss prescribed in Article 71-2, paragraph (2) of the Income Tax Act that arises in 2026 and each subsequent year, and the provisions then in force continue to govern income tax for 2025 and earlier years or the specified Casualty Loss prescribed in that paragraph that arose in 2025 and each earlier year.

A person who, before December 1, 2026, submitted a Tax Return under Article 125 or Article 127 of the Income Tax Act (including where those provisions are applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for that year, and a person who, before that date, received a determination for income tax for that year, may, if the application of Article 205, paragraph (1) of the New Order would result in a change in the particulars stated in that Tax Return or the particulars pertaining to that determination (or, if a Reassessment was made before that date with regard to those particulars, the particulars after that Reassessment), make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director, with regard to the particulars that would be changed, within five years after that date.

The public pensions or retirement packages specified by Cabinet Order as prescribed in Article 11, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026; hereinafter referred to as the "Amending Act") are the following public pensions or retirement packages (meaning the public pensions or retirement packages prescribed in Article 203-2 of the Income Tax Act; the same applies hereinafter in this paragraph):

public pensions or retirement packages paid by the Minister of Health, Labour and Welfare;

public pensions or retirement packages paid by the Federation of National Public Service Personnel Mutual Aid Associations;

public pensions or retirement packages paid by a Local Public Servants Mutual Aid Association, the National Federation of Mutual Aid Associations for Municipal Personnel, or a continuing mutual aid association prescribed in Article 23, paragraph (1), item (iii) of the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act (Act No. 56 of 2011);

public pensions or retirement packages paid by the Promotion and Mutual Aid Corporation for Private Schools of Japan;

public pensions or retirement packages for which retirement under the provisions of a Prefectural or Municipal Ordinance on retirement pensions of local public officers is the grounds for benefit;

public pensions or retirement packages under the Public Officers Pension Act (Act No. 48 of 1923; including as applied mutatis mutandis under other Acts);

public pensions or retirement packages under Article 13 of the Supplementary Provisions of the Court Enforcement Officer Act (Act No. 111 of 1966) prior to its amendment by the Act Partially Amending the Court Enforcement Officer Act (Act No. 18 of 2007), which are to continue to be paid under the provisions then in force pursuant to Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Court Enforcement Officer Act;

public pensions or retirement packages specified by Ministry of Finance Order, in addition to those set out in the preceding items.

If a refund is made pursuant to Article 11, paragraph (3) of the Supplementary Provisions of the Amending Act, the amount equivalent to the amount to be refunded is to be deducted from the amount that the payer of the specified public pension or retirement package prescribed in paragraph (2) of that Article (referred to as the "specified public pension or retirement package" in the following paragraph) is to pay pursuant to Article 203-2 of the Income Tax Act.

If, in the case of applying the provisions of the preceding paragraph, the payer of the specified public pension or retirement package prescribed in that paragraph comes to fall under any of the following items, the competent district director for the place for tax payment under Article 17 of the Income Tax Act (or, if a designation has been made under Article 18, paragraph (2) of that Act, the place for tax payment so designated) for the income tax on that specified public pension or retirement package is to refund, out of the amount to be refunded pursuant to Article 11, paragraph (3) of the Supplementary Provisions of the Amending Act, the portion not yet refunded to the Resident prescribed in paragraph (2) of that Article.

where, due to the payer ceasing to be a payer of the specified public pension or retirement package or due to there no longer being an amount of income tax to be collected and paid pursuant to Article 203-2 of the Income Tax Act, it has become impossible to refund all or part of the amount to be refunded pursuant to Article 11, paragraph (3) of the Supplementary Provisions of the Amending Act;

where, after two months have elapsed counting from the first day of the month following the month that includes the day on which the refund pursuant to Article 11, paragraph (3) of the Supplementary Provisions of the Amending Act became due to be made, the entire amount to be refunded has still not been refunded.

A payer prescribed in the preceding paragraph who seeks to receive the application of that paragraph must submit to the district director referred to in that paragraph a document stating that the payer has come to fall under any of the items of that paragraph, attached with a detailed statement stating, for each individual, the amount to be refunded pursuant to Article 11, paragraph (3) of the Supplementary Provisions of the Amending Act, the portion of that amount not yet refunded, and other necessary particulars.

With regard to the application of Article 2, paragraph (1), item (xlv) of the Income Tax Act in the case where Article 11, paragraphs (2) through (4) of the Supplementary Provisions of the Amending Act apply, the phrase "through Chapter VI (Withholding)" in that item is deemed to be replaced with "through Chapter VI (Withholding) and Article 11, paragraphs (2) through (4) (Transitional Measures Concerning Withholding on Public Pensions and Retirement Packages) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)".

In addition to what is provided for in paragraph (3) through the preceding paragraph, necessary particulars concerning the application of Article 11, paragraphs (2) through (4) of the Supplementary Provisions of the Amending Act are specified by Ministry of Finance Order.

If Article 12, paragraph (1) of the Supplementary Provisions of the Amending Act applies, the following provisions apply.

with regard to the application of paragraphs (3) through (7) of the preceding Article, the phrase "the Amending Act" in paragraph (3) of that Article is deemed to be replaced with "the Amending Act as applied with replacement of terms pursuant to Article 12, paragraph (1) of the Supplementary Provisions of the Amending Act", the phrase "Article 203-2" is deemed to be replaced with "Article 203-2 and Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011) prior to its amendment by Article 12 of the Amending Act (that Act prior to that amendment is referred to as the "Former Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction Following the Great East Japan Earthquake" in item (i) of the following paragraph)", the phrase "the Amending Act" in paragraph (4) of that Article is deemed to be replaced with "the Amending Act as applied with replacement of terms pursuant to Article 12, paragraph (1) of the Supplementary Provisions of the Amending Act", the phrase "Article 203-2" in item (i) of that paragraph is deemed to be replaced with "Article 203-2 and Article 28, paragraph (1) of the Former Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction Following the Great East Japan Earthquake", the phrase "amount of income tax" is deemed to be replaced with "amount", the phrase "the Amending Act" is deemed to be replaced with "the Amending Act as applied with replacement of terms pursuant to Article 12, paragraph (1) of the Supplementary Provisions of the Amending Act", the phrase "the Amending Act" in item (ii) of that paragraph and paragraph (5) of that Article is deemed to be replaced with "the Amending Act as applied with replacement of terms pursuant to Article 12, paragraph (1) of the Supplementary Provisions of the Amending Act", the phrase "the Amending Act" in paragraph (6) of that Article is deemed to be replaced with "the Amending Act as applied with replacement of terms pursuant to Article 12, paragraph (1) of the Supplementary Provisions of the Amending Act", the phrase "Article 11, paragraphs (2) through (4) (" is deemed to be replaced with "Article 11, paragraphs (2) through (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as applied with replacement of terms pursuant to Article 12, paragraph (1) (Transitional Measures Concerning Withholding on Public Pensions and Retirement Packages) of the Supplementary Provisions of the Amending Act (", and the phrase "the Amending Act" in paragraph (7) of that Article is deemed to be replaced with "the Amending Act as applied with replacement of terms pursuant to Article 12, paragraph (1) of the Supplementary Provisions of the Amending Act";

with regard to the application of Article 6, item (xv) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), the phrase "Section 4" in that item is deemed to be replaced with "Section 4 and Article 11, paragraphs (2) through (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) as applied with replacement of terms pursuant to Article 12, paragraph (1) of the Supplementary Provisions of that Act".