Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on the date of promulgation.
この政令は、公布の日から施行する。
Supplementary Provisions, Article 2Principles of Transitional Measures
第二条（経過措置の原則）
Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to income tax for 1973 and subsequent years, and the provisions then in force continue to govern income tax for 1972 and earlier years.
別段の定めがあるものを除き、改正後の所得税法施行令（以下「新令」という。）の規定は、昭和四十八年分以後の所得税について適用し、昭和四十七年分以前の所得税については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning Interest on Postal Savings Not Treated as Nontaxable
第三条（非課税とされない郵便貯金の利子に関する経過措置）
The provisions of Article 18, item (i) (Interest on Postal Savings Not Treated as Nontaxable) of the New Order apply to interest on that postal savings to be received on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date") (excluding, from the amount of interest for which the payment period arrives on or after that date, the portion corresponding to the period up to the day before that date).
新令第十八条第一号（郵便貯金の利子で非課税とされないもの）の規定は、この政令の施行の日（以下「施行日」という。）以後に支払を受けるべき当該郵便貯金の利子（同日以後に支払期の到来するものの金額のうち同日の前日までの期間に対応する部分の金額を除く。）について適用する。
Supplementary Provisions, Article 4Transitional Measures Concerning the Scope of Securities Covered by the Tax Exemption System for Interest Income, etc. on Small-Amount Deposits
第四条（少額預金の利子所得等の非課税制度の対象とされる有価証券の範囲に関する経過措置）
The provisions of Article 33, item (v) (Scope of Securities Treated as Nontaxable for Interest Income, etc.) of the New Order apply to corporate bonds listed in that item that are acquired on or after the Effective Date, and the provisions then in force continue to govern those corporate bonds acquired before that date.
新令第三十三条第五号（利子所得等について非課税とされる有価証券の範囲）の規定は、施行日以後に取得する同号に掲げる社債について適用し、同日前に取得した当該社債については、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures Concerning the Special Provisions on Retirement Income Deduction
第五条（退職所得控除額の特例に関する経過措置）
The provisions of Article 74, paragraph (2) (Special Provisions on Calculation of Retirement Income Deduction) of the New Order apply to cases where the earlier severance pay or other such compensation prescribed in that paragraph is to be received on or after January 1, 1973; in cases where that earlier severance pay or other such compensation is to be received before that date, the provisions of Article 74, paragraph (2) of the Order for Enforcement of the Income Tax Act before amendment (hereinafter referred to as the "Former Order") are to be followed, with the phrase "Article 30, paragraph (3) of the Act" in that paragraph deemed to be replaced with "Article 30, paragraph (3) of the Act before amendment by the Act Partially Amending the Income Tax Act (Act No. 8 of 1973)".
新令第七十四条第二項（退職所得控除額の計算の特例）の規定は、同項に規定する前の退職手当等が昭和四十八年一月一日以後に支払を受けるべきものである場合について適用し、当該前の退職手当等が同日前に支払を受けるべきものである場合については、改正前の所得税法施行令（以下「旧令」という。）第七十四条第二項中「法第三十条第三項」とあるのは、「所得税法の一部を改正する法律（昭和四十八年法律第八号）による改正前の法第三十条第三項」として、同項の規定の例によるものとする。
Supplementary Provisions, Article 6Transitional Measures Concerning the Acquisition Price of Securities
第六条（有価証券の取得価額に関する経過措置）
The provisions of Article 84 (Value of Rights to Acquire New Shares, etc.) and Article 109, paragraph (1), item (ii) (Acquisition Price of Securities) of the New Order apply to the new shares, etc. or Securities prescribed in these provisions that an individual acquires on or after April 1, 1973, and the provisions then in force continue to govern those new shares, etc. or Securities that an individual acquired before that date.
新令第八十四条（新株等を取得する権利の価額）及び第百九条第一項第二号（有価証券の取得価額）の規定は、個人が昭和四十八年四月一日以後に取得するこれらの規定に規定する新株等又は有価証券について適用し、個人が同日前に取得した当該新株等又は有価証券については、なお従前の例による。
Supplementary Provisions, Article 7Transitional Measures Concerning the Selection of the Method of Depreciation of Depreciable Assets
第七条（減価償却資産の償却の方法の選定に関する経過措置）
Where an individual who has two or more ships on the Effective Date intends to select a different depreciation method for each ship the individual has, with regard to income tax for 1973, the provisions of Article 124 (Procedures for Changing Depreciation Methods for Depreciable Assets) of the New Order apply with the phrase "March 15 of the year in which the Resident intends to adopt the new depreciation method" in paragraph (2) of that Article deemed to be replaced with "June 30, 1973", and the phrase "if a reasonable period has not elapsed since the Resident who submitted the application adopted the depreciation method currently in use, or if" in paragraph (3) of that Article deemed to be replaced with "if".
施行日において二以上の船舶を有する個人が、昭和四十八年分の所得税について、その有する船舶ごとに異なる償却の方法を選定しようとする場合には、新令第百二十四条第二項（減価償却資産の償却の方法の変更手続）中「その新たな償却の方法を採用しようとする年の三月十五日」とあるのは「昭和四十八年六月三十日」と、同条第三項中「居住者が現によつている償却の方法を採用してから相当期間を経過していないとき、又は」とあるのは「居住者が」として、同条の規定を適用する。
Supplementary Provisions, Article 8Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation
第八条（合算対象世帯員がある場合の予定納税基準額の計算の特例）
Where the provisions of Article 97, paragraph (1) (Tax Amount Where There Are Household Members Subject to Aggregation) of the Income Tax Act before amendment by the Act Partially Amending the Income Tax Act (Act No. 8 of 1973; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act") have been applied with respect to the income tax for 1972, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Income Tax Act after amendment by the Amending Act (hereinafter referred to as the "New Act") of the principal income earner and household member subject to aggregation prescribed in Article 97, paragraph (1) of the Former Act, for 1973, is to be calculated, in accordance with Article 98 (Calculation of Tax Amount Where There Are Household Members Subject to Aggregation) of the Former Act, Article 231 (Calculation of the Amount of Income Tax Where There Is an Amount of Dividend Tax Credit That Cannot Be Fully Deducted in Calculating the Amount of Aggregated Income Tax) of the Former Order and the other methods of calculating the amount of income tax under the provisions of the Former Act and the Former Order, on the basis of the amount calculated under the provisions of Article 5, paragraphs (1) and (2) (Special Provisions on Calculation of Tax Prepayment Calculation Base for Income Tax for 1973) of the Supplementary Provisions of the Amending Act, as those provisions are read with replacements.
昭和四十七年分の所得税につき所得税法の一部を改正する法律（昭和四十八年法律第八号。以下「改正法」という。）による改正前の所得税法（以下「旧法」という。）第九十七条第一項（合算対象世帯員がある場合の税額）の規定の適用があつた場合における同項に規定する主たる所得者及び合算対象世帯員の昭和四十八年分の改正法による改正後の所得税法（以下「新法」という。）第百四条第一項（予定納税額の納付）に規定する予定納税基準額は、旧法第九十八条（合算対象世帯員がある場合の税額の計算）、旧令第二百三十一条（合算所得税額の計算上控除しきれない配当控除の額がある場合の所得税の額の計算）その他旧法及び旧令の規定による所得税の額の計算の方法に従い、改正法附則第五条第一項及び第二項（昭和四十八年分の所得税に係る予定納税基準額の計算の特例）の規定を読み替え、これらの規定により計算した金額をもととして計算する。
Supplementary Provisions, Article 9Refund of Tax Withheld on Retirement Income Paid before the Effective Date
第九条（施行日前に支払われた退職所得に係る源泉徴収税額の還付）
A claim for a refund under the provisions of Article 11, paragraph (1) (Refund of Amount of Tax Withheld on Retirement Income Paid Before the Effective Date) of the Supplementary Provisions of the Amending Act may be made, in the case where a Resident who is entitled to make it files, between the Effective Date and June 30, 1973, with regard to other severance pay or other such compensation prescribed in that paragraph (hereinafter in this Article referred to as "severance pay or other such compensation") relating to payment during that year, a declaration on receipt of retirement income prescribed in Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) of the New Act, only until the day before the day on which that declaration is filed.
改正法附則第十一条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付）の規定による還付の請求は、これをすることができる居住者が施行日から昭和四十八年六月三十日までの間に同年中の支給に係る他の同項に規定する退職手当等（以下この条において「退職手当等」という。）につき新法第二百三条第四項（退職所得の受給に関する申告書）に規定する退職所得の受給に関する申告書を提出する場合には、当該申告書を提出する日の前日までの間に限り、することができる。
A Resident who intends to make a claim for a refund under the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act must submit a written claim stating the following matters, attaching documents proving the matters prescribed in items (iii) and (iv), to the competent district director with jurisdiction over the place for tax payment; provided, however, that the documents need not be attached where the district director finds that there are unavoidable circumstances.
the claimant's name and domicile (or residence, where the claimant has no domicile in Japan) and, where the place of domicile (or place of residence, where the claimant has no domicile in Japan) differs from the place for tax payment, that place for tax payment;
請求者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
the name or title of the person paying severance pay or other such compensation and the place for tax payment of the income tax on that severance pay or other such compensation under the provisions of Article 17 (Place for Tax Payment of Income Tax Withheld) of the Former Act (where a designation has been made under the provisions of Article 18, paragraph (2) (Designation of Locality for Paying over Taxes) of the Former Act, the designated place for tax payment);
退職手当等の支払者の氏名又は名称及びその退職手当等に係る所得税の旧法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（旧法第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定された納税地）
the amount of income tax collected pursuant to the provisions of Articles 199 through 202 (Withholding on Retirement Income) of the Former Act and the date of collection;
旧法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定により徴収された所得税の額及びその徴収の年月日
the amount of the severance pay or other such compensation, the years of service forming the basis of the calculation of the retirement income deduction prescribed in Article 201, paragraph (2) of the Former Act relating to that severance pay or other such compensation, and other matters that are to form the basis of the calculation of that retirement income deduction;
退職手当等の額及びその退職手当等に係る旧法第二百一条第二項に規定する退職所得控除額の計算の基礎となつた勤続年数その他当該退職所得控除額の計算の基礎となるべき事項
the amount of income tax in the case where the provisions of Articles 201 and 202 of the New Act are applied to that severance pay or other such compensation;
the portion, of the balance obtained by deducting the amount of income tax listed in the preceding item from the amount of income tax listed in item (iii), for which the claimant wishes to receive a refund;
other matters useful for reference purposes.
その他参考となるべき事項
A Resident who has made a claim for a refund under the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act must, where the Resident files, after making the claim, a declaration on receipt of retirement income prescribed in Article 203, paragraph (4) of the New Act or a Tax Return with regard to severance pay or other such compensation relating to payment during 1973, enter as a note in that declaration or Tax Return, in addition to the matters to be stated therein, the fact that the Resident has made the claim for the refund and the amount listed in item (vi) of the preceding paragraph.
改正法附則第十一条第一項の規定による還付の請求をした居住者は、その請求をした後昭和四十八年中の支給に係る退職手当等について新法第二百三条第四項に規定する退職所得の受給に関する申告書又は確定申告書を提出する場合には、これらの申告書に記載すべき事項のほか、当該還付の請求をした旨及び前項第六号に掲げる金額をこれらの申告書に附記しなければならない。
The refund relating to a claim under the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act is deemed, for the purpose of applying the provisions of the Order for Enforcement of the Act on Fund for Smooth Management of National Tax Revenue (Cabinet Order No. 51 of 1954), to be a refund listed in Article 2, item (i) (Designation of Payments) of that Order.
改正法附則第十一条第一項の規定による請求に係る還付金は、国税収納金整理資金に関する法律施行令（昭和二十九年政令第五十一号）の規定の適用については、同令第二条第一号（支払金の指定）に掲げる還付金とみなす。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 53 of 1973.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 53 of 1973, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 53 of 1973 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 53 of 1973, short name for the 1973 Act partially amending the Income Tax Act (Act No. 8 of 1973).
Short name set inSupplementary Provisions, Article 8, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 53 of 1973, the Income Tax Act as amended by the 1973 Act partially amending the Income Tax Act (Act No. 8 of 1973).
Short name set inSupplementary Provisions, Article 8, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 53 of 1973, the Income Tax Act as it stood before the 1973 Act partially amending the Income Tax Act (Act No. 8 of 1973) amended it.
Short name set inSupplementary Provisions, Article 8, paragraph (1)
severance pay or other such compensationmachine translation
「退職手当等」
Severance pay or other such compensation paid in 1973, as Article 11, paragraph (1) of the supplementary provisions (附則) of the 1973 Act amending the Income Tax Act (Act No. 8 of 1973) refers to in providing for a refund of tax withheld from retirement income paid before that Act came into effect.
Short name set inSupplementary Provisions, Article 9, paragraph (1)· applies only in this article
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.