Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect as of April 1, 1981; provided, however, that the provisions amending Article 62, paragraph (1) by adding one item thereto, and the provisions amending Article 280, paragraph (2) and Article 291, item (iii), come into effect as of the date of enforcement of the Farming and Residence Association Act (Act No. 86 of 1980).
この政令は、昭和五十六年四月一日から施行する。ただし、第六十二条第一項に一号を加える改正規定並びに第二百八十条第二項及び第二百九十一条第三号の改正規定は、農住組合法（昭和五十五年法律第八十六号）の施行の日から施行する。
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 1981 and subsequent years, and the provisions then in force continue to govern income tax for 1980 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、昭和五十六年分以後の所得税について適用し、昭和五十五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 the Requirements, etc. of Specified Retirement Allowance Mutual Aid Organizations
第三条（特定退職金共済団体の要件等に関する経過措置）
The provisions of Article 66, paragraph (1) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the New Order apply to the case of receiving, on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), the approval under that paragraph (including the approval of a change under Article 67, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order).
新令第六十六条第一項（特定退職金共済団体の要件）の規定は、この政令の施行の日（以下「施行日」という。）以後に同項の承認（新令第六十七条第五項（特定退職金共済団体の承認）の変更の承認を含む。）を受ける場合について適用する。
Among the provisions of Articles 69 through 71 and Article 76 (Treatment of Income Tax on Annuities, etc. Under a Retirement Allowance Mutual Aid System) of the New Order, the part relating to benefits provided by a specified retirement allowance mutual aid organization prescribed in Article 66, paragraph (1) of the New Order and to premiums paid out under a retirement allowance mutual aid system operated by that organization applies to such benefits and premiums that are payable on or after the Effective Date (excluding such benefits for which, among the premiums to be paid out before the Effective Date that correspond to the benefits, premiums listed in Article 69, paragraph (1), item (ii) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") are included), and the provisions then in force continue to govern such benefits payable before the Effective Date, such benefits payable on or after the Effective Date for which, among the premiums to be paid out before the Effective Date that correspond to them, premiums listed in that item are included, and premiums to be paid out before the Effective Date.
新令第六十九条から第七十一条まで及び第七十六条（退職金共済制度に基づく年金等に係る所得税の取扱い）の規定中新令第六十六条第一項に規定する特定退職金共済団体が行う給付及び当該団体が行う退職金共済に関する制度に基づいて支出する掛金に係る部分は、施行日以後に支払うべき当該給付（当該給付に対応する掛金で施行日前に支出されるべきもののうちに改正前の所得税法施行令（以下「旧令」という。）第六十九条第一項第二号に掲げる掛金が含まれているものを除く。）及び掛金について適用し、施行日前に支払うべき当該給付及び施行日以後に支払うべき当該給付でこれに対応する施行日前に支出されるべき掛金のうちに同号に掲げる掛金が含まれているもの並びに施行日前に支出すべき掛金については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning the Scope of Government Subsidy or Its Equivalent
第四条（国庫補助金等の範囲に関する経過措置）
The provisions of Article 89, items (iv) and (viii) (Scope of Government Subsidy or Its Equivalent) of the New Order apply to the grants prescribed in item (iv) of that Article and the subsidies prescribed in item (viii) of that Article that an individual receives on or after the Effective Date, and the provisions then in force continue to govern such grants and subsidies received before the Effective Date.
新令第八十九条第四号及び第八号（国庫補助金等の範囲）の規定は、個人が施行日以後に交付を受ける同条第四号に規定する助成金及び同条第八号に規定する補助金について適用し、施行日前に交付を受けた当該助成金及び補助金については、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures Concerning Special Repair Reserves
第五条（特別修繕引当金に関する経過措置）
An individual who has a balance of the reserve for special repairs account (meaning the balance of the reserve for special repairs account prescribed in Article 55, paragraph (2) (Reserve for Special Repairs) of the Income Tax Act; the same applies hereinafter in this Article) as of December 31, 1981 must, where that balance of the reserve for special repairs account exceeds the amount specified in each of the following items for the case categorized therein (hereinafter referred to as the "accumulated limit" in this paragraph), reverse, in that year and the following year and the year after that, in each case, an amount equivalent to one third of the amount of the excess portion (where that amount exceeds the excess amount of the special repair reserve as of December 31 of that year (meaning the amount of the portion by which the balance of the reserve for special repairs account as of that day exceeds the accumulated limit as of that day), that excess amount of the special repair reserve).
昭和五十六年十二月三十一日において特別修繕引当金勘定の金額（所得税法第五十五条第二項（特別修繕引当金）に規定する特別修繕引当金勘定の金額をいう。以下この条において同じ。）を有する個人は、当該特別修繕引当金勘定の金額が次の各号に掲げる場合の区分に応じ当該各号に定める金額（以下この項において「累積限度額」という。）を超えるときは、同年並びにその翌年及び翌々年において、それぞれ、当該超える部分の金額の三分の一に相当する金額（当該金額がその年の十二月三十一日における特別修繕引当金超過額（同日における特別修繕引当金勘定の金額が同日における累積限度額を超える場合におけるその超える部分の金額をいう。）を超えるときは、当該特別修繕引当金超過額）を取り崩さなければならない。
In the case where, with regard to the Fixed Assets pertaining to that special repair reserve account, special repairs prescribed in Article 161, paragraph (1), item (i) (Transfer Limit to Special Repair Reserve Account) of the New Order have been carried out on or before December 31, 1981: the amount of the expenses required for the most recent such special repairs carried out on those Fixed Assets;
当該特別修繕引当金勘定に係る固定資産につき昭和五十六年十二月三十一日までに新令第百六十一条第一項第一号（特別修繕引当金勘定への繰入限度額）に規定する特別の修繕を行つたことがある場合 当該固定資産につき最近において行つた当該特別の修繕のために要した費用の額
In cases other than those set forth in the preceding item: the amount determined by the competent district director with jurisdiction over the place for tax payment prescribed in Article 161, paragraph (1), item (ii) of the New Order with regard to the Fixed Assets pertaining to that special repair reserve account.
前号に掲げる場合以外の場合 当該特別修繕引当金勘定に係る固定資産につき新令第百六十一条第一項第二号に規定する納税地の所轄税務署長が認定した金額
The balance of the reserve for special repairs account that is to be reversed pursuant to the preceding paragraph is to be included in gross revenue in calculating the amount of real property income or the amount of business income for the year that includes the day on which it became required to be reversed.
前項の規定により取り崩すべきこととなつた特別修繕引当金勘定の金額は、その取り崩すべきこととなつた日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。
With regard to the application of Article 55, paragraph (2) of the Income Tax Act in the case where paragraph (1) applies, the phrase "this paragraph" in Article 55, paragraph (2) of that Act is deemed to be replaced with "this paragraph and Article 5, paragraph (1) (Transitional Measures Concerning Special Repair Reserves) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 71 of 1981)".
第一項の規定の適用がある場合における所得税法第五十五条第二項の規定の適用については、同項中「この項」とあるのは、「この項及び所得税法施行令の一部を改正する政令（昭和五十六年政令第七十一号）附則第五条第一項（特別修繕引当金に関する経過措置）」とする。
Supplementary Provisions, Article 6Transitional Measures Concerning Expenditure Included in Loss of Business Assets Affected by Disaster
第六条（被災事業用資産の損失に含まれる支出に関する経過措置）
The provisions of Article 203 (Expenditure Included in Loss of Business Assets Affected by Disaster) of the New Order apply to the expenditure of the expenses prescribed in that Article made on or after January 1, 1981, and the provisions then in force continue to govern the expenditure of the expenses prescribed in Article 203 of the Former Order made before that date.
Supplementary Provisions, Article 7Transitional Measures Concerning the Scope, etc. of Casualty Losses Eligible for Deduction of Casualty Losses
第七条（雑損控除の対象となる雑損失の範囲等に関する経過措置）
The provisions of Article 206, paragraphs (1) and (2) (Scope, etc. of Casualty Losses Eligible for Deduction of Casualty Losses) of the New Order apply to the expenditures prescribed in those provisions made on or after January 1, 1981, and the provisions then in force continue to govern the expenditures prescribed in Article 206, paragraph (1) of the Former Order made before that date.
新令第二百六条第一項及び第二項（雑損控除の対象となる雑損失の範囲等）の規定は、昭和五十六年一月一日以後にしたこれらの規定に規定する支出について適用し、同日前にした旧令第二百六条第一項に規定する支出については、なお従前の例による。
Supplementary Provisions, Article 8Transitional Measures Concerning Donations to Experimental Research Corporations, etc. Eligible for the Donation Deduction
第八条（寄付金控除の対象とされる試験研究法人等に対する寄付金に関する経過措置）
The provisions of Article 215, item (i) (Scope of Experimental Research Corporations, etc.) of the New Order apply to the specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that are made on or after the Effective Date, and the provisions then in force continue to govern such specified donations made before the Effective Date.
新令第二百十五条第一号（試験研究法人等の範囲）の規定は、施行日以後に支出する所得税法第七十八条第一項（寄付金控除）に規定する特定寄付金について適用し、施行日前に支出した当該特定寄付金については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 71 of 1981.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 71 of 1981, 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. 71 of 1981 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)
balance of the reserve for special repairs accountmachine translation
「特別修繕引当金勘定の金額」
The balance of the reserve for special repairs account described in Article 55, paragraph (2) of the Income Tax Act as it stood when Cabinet Order No. 71 of 1981 was made, which an individual holding one on 31 December 1981 must draw down over three years where it exceeds the accumulated limit.
Defined inSupplementary Provisions, Article 5, paragraph (1)· applies only in this article
accumulated limitmachine translation
「累積限度額」
For an individual's reserve for special repairs held on 31 December 1981, the cost of the most recent special repair of the fixed asset where one had been carried out by that date, and otherwise the amount that the district tax office director (税務署長) for the place for tax payment recognised for the asset under Article 161, paragraph (1), item (ii) of the Order for Enforcement of the Income Tax Act as amended by Cabinet Order No. 71 of 1981.
Short name set inSupplementary Provisions, Article 5, paragraph (1)· applies only in this paragraph
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.