Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on April 1, 2004; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items.
この政令は、平成十六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。
the provisions amending Article 304, the provisions amending Article 305, the provisions amending the heading of Article 306, the provisions amending that Article, the provisions amending Article 330, the provisions amending Article 331, the provisions amending the heading of Article 333, the provisions amending that Article, and the provisions amending Article 339-3: July 1, 2004;
第三百四条の改正規定、第三百五条の改正規定、第三百六条の見出しの改正規定、同条の改正規定、第三百三十条の改正規定、第三百三十一条の改正規定、第三百三十三条の見出しの改正規定、同条の改正規定及び第三百三十九条の三の改正規定 平成十六年七月一日
the provisions amending Article 1, the provisions amending Article 11, the provisions amending Article 11-2, the provisions amending Article 319-4, the provisions amending Article 319-7, and the provisions amending Article 319-9, as well as the provisions of Article 6 of the Supplementary Provisions and Article 8 of the Supplementary Provisions (limited to, in the provisions amending Article 9, paragraph (2), item (i), (a) of the Cabinet Order for Enforcement of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Cabinet Order No. 268 of 1947), the portion deleting ", the amount of the elderly person deduction prescribed in Article 80, paragraph (2) of that Act"): January 1, 2005;
第一条の改正規定、第十一条の改正規定、第十一条の二の改正規定、第三百十九条の四の改正規定、第三百十九条の七の改正規定及び第三百十九条の九の改正規定並びに附則第六条及び第八条（災害被害者に対する租税の減免、徴収猶予等に関する法律の施行に関する政令（昭和二十二年政令第二百六十八号）第九条第二項第一号イの改正規定中「、同法第八十条第二項に規定する老年者控除の額」を削る部分に限る。）の規定 平成十七年一月一日
the provisions amending the table of contents, the provisions amending Article 32, item (i), the provisions amending Article 55, item (iv), the provisions adding one Article after Article 306 in Part III, Chapter III, Section 2, the provisions amending Article 335, paragraph (2), the provisions amending Article 336, paragraph (5) (limited to the portion amending "or Article 176, paragraph (1) (Special Provisions on Taxation of Interest, etc. on Trust Property)" to ", Article 176, paragraph (1) (Special Provisions on Taxation of Interest, etc. on Trust Property) or Article 180-2, paragraph (1) (Special Provisions on Taxation of Interest, etc. on Trust Property)"), the provisions amending Article 339, paragraph (7) (limited to the portion amending "or Article 176, paragraph (1) (Special Provisions on Taxation of Interest, etc. on Trust Property)" to ", Article 176, paragraph (1) (Special Provisions on Taxation of Interest, etc. on Trust Property) or Article 180-2, paragraph (1) (Special Provisions on Taxation of Interest, etc. on Trust Property)"), and the provisions making Article 351 Article 355, moving Articles 347 through 350 down by four Articles each, and adding four Articles after Article 346: the date of enforcement of the Trust Business Act (Act No. 154 of 2004);
目次の改正規定、第三十二条第一号の改正規定、第五十五条第四号の改正規定、第三編第三章第二節中第三百六条の次に一条を加える改正規定、第三百三十五条第二項の改正規定、第三百三十六条第五項の改正規定（「若しくは第百七十六条第一項（信託財産に係る利子等の課税の特例）」を「、第百七十六条第一項（信託財産に係る利子等の課税の特例）若しくは第百八十条の二第一項（信託財産に係る利子等の課税の特例）」に改める部分に限る。）、第三百三十九条第七項の改正規定（「若しくは第百七十六条第一項（信託財産に係る利子等の課税の特例）」を「、第百七十六条第一項（信託財産に係る利子等の課税の特例）若しくは第百八十条の二第一項（信託財産に係る利子等の課税の特例）」に改める部分に限る。）及び第三百五十一条を第三百五十五条とし、第三百四十七条から第三百五十条までを四条ずつ繰り下げ、第三百四十六条の次に四条を加える改正規定 信託業法（平成十六年法律第百五十四号）の施行の日
the provisions amending Article 72, paragraph (2), item (iii): the date of enforcement of the Act on the Abolition, etc. of the Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act (Act No. 146 of 2002).
第七十二条第二項第三号の改正規定 中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）の施行の日
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 as amended (hereinafter referred to as the "New Order") apply to income tax for 2004 and thereafter, and the provisions then in force continue to govern income tax for 2003 and earlier.
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、平成十六年分以後の所得税について適用し、平成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 Commutation Allowances Treated as Nontaxable
第三条（非課税とされる通勤手当に関する経過措置）
The provisions of Article 20-2 (Commutation Allowances Treated as Nontaxable) of the New Order apply to commutation allowances prescribed in that Article that are to be received on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date") (excluding those that are additionally paid as the difference in those commutation allowances that were to be received before the Effective Date), and the provisions then in force continue to govern commutation allowances prescribed in Article 20-2 (Commutation Allowances Treated as Nontaxable) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") that were to be received before the Effective Date (including commutation allowances that are to be received on or after the Effective Date and are additionally paid as the difference in those commutation allowances that were to be received before the Effective Date).
Supplementary Provisions, Article 4Transitional Measures Concerning the Special Provision on Depreciation Allowance of Obsolete Depreciable Assets
第四条（陳腐化した減価償却資産の償却費の特例に関する経過措置）
In applying the provisions of Article 133-2, paragraph (1) (Special Provision on Depreciation Allowance of Obsolete Depreciable Assets) of the New Order to an individual to whom the provisions of Article 25, paragraph (7), (9), (11) or (13) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004; hereinafter referred to as the "Amending Act") apply, in Article 133-2, paragraph (1) of the New Order, ")又は" (or) is deemed to be replaced with ")若しくは" (or, joining a smaller group of alternatives), and the phrase ") provisions" is deemed to be replaced with ") or the provisions of Article 13-3 (limited to the portion pertaining to paragraph (1), item (iii)), Article 14, paragraph (1), Article 14-2 or Article 15 (Special Depreciation, etc. of Machinery, etc. of Individuals Implementing a Farm Management Improvement Plan, etc.) of the Act on Special Measures Concerning Taxation as it remains in force pursuant to the provisions of Article 25, paragraph (7), (9), (11) or (13) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 14 of 2004), prior to amendment by the provisions of Article 7 (Partial Amendment of the Act on Special Measures Concerning Taxation) of that Act".
所得税法等の一部を改正する法律（平成十六年法律第十四号。以下「改正法」という。）附則第二十五条第七項、第九項、第十一項又は第十三項（個人の減価償却に関する経過措置）の規定の適用を受ける個人に係る新令第百三十三条の二第一項（陳腐化した減価償却資産の償却費の特例）の規定の適用については、同項中「）又は」とあるのは「）若しくは」と、「）の規定」とあるのは「）又は所得税法等の一部を改正する法律（平成十六年法律第十四号）附則第二十五条第七項、第九項、第十一項若しくは第十三項（個人の減価償却に関する経過措置）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（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第十三条の三（第一項第三号に係る部分に限る。）、第十四条第一項、第十四条の二若しくは第十五条（農業経営改善計画等を実施する個人の機械等の割増償却等）の規定」とする。
Supplementary Provisions, Article 5Transitional Measures Concerning Donations, etc. to Juridical Persons Contributing Significantly to the Promotion of Public Interest That Are Subject to the Donation Deduction
第五条（寄付金控除の対象となる公益の増進に著しく寄与する法人に対する寄付金等に関する経過措置）
The provisions of Article 217, paragraph (1), items (i)-2 through (iii) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "New Act") that an individual makes on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") that an individual made before the Effective Date.
新令第二百十七条第一項第一号の二から第三号まで（公益の増進に著しく寄与する法人の範囲）の規定は、個人が施行日以後に支出する改正法第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）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、個人が施行日前に支出した改正法第一条の規定による改正前の所得税法（以下「旧法」という。）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は、なお従前の例による。
Of the donations that an individual makes to a corporation established pursuant to the provisions of Article 34 (Establishment of Public Interest Corporations) of the Civil Code (Act No. 89 of 1896) that falls under those listed in Article 217, paragraph (1), item (ii), (k) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the Former Order on the day before the Effective Date, the donations made within a period specified by Ministry of Finance Order that is within two years from the Effective Date are deemed to be donations made to a corporation listed in Article 217, paragraph (1), item (iii) of the New Order.
個人が、民法（明治二十九年法律第八十九号）第三十四条（公益法人の設立）の規定により設立された法人で施行日の前日において旧令第二百十七条第一項第二号ル（公益の増進に著しく寄与する法人の範囲）に掲げるものに該当するものに対して支出する寄付金のうち施行日から二年以内の期間で財務省令で定める期間内に支出するものについては、新令第二百十七条第一項第三号に掲げる法人に対して支出する寄付金とみなす。
Supplementary Provisions, Article 6Transitional Measures Concerning Public Pensions or Retirement Packages for Which a Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package Cannot Be Submitted
第六条（公的年金等の受給者の扶養親族等申告書の提出ができない公的年金等に関する経過措置）
The provisions of Article 319-7 (Public Pensions or Retirement Packages for Which a Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package Cannot Be Submitted) of the New Order apply to a public pension or retirement package prescribed in Article 203-5, paragraph (1) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the New Act that is to be paid on or after January 1, 2005, and the provisions then in force continue to govern a public pension or retirement package prescribed in Article 203-5, paragraph (1) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Former Act that was to be paid before that date.
新令第三百十九条の七（公的年金等の受給者の扶養親族等申告書の提出ができない公的年金等）の規定は、平成十七年一月一日以後に支払を受けるべき新法第二百三条の五第一項（公的年金等の受給者の扶養親族等申告書）に規定する公的年金等について適用し、同日前に支払を受けるべき旧法第二百三条の五第一項（公的年金等の受給者の扶養親族等申告書）に規定する公的年金等については、なお従前の例による。
Supplementary Provisions, Article 7Transitional Measures Concerning Withholding from Special Pension Benefits
第七条（特例年金給付に係る源泉徴収に関する経過措置）
Where the provisions of Article 8, paragraph (1) (Transitional Measures Concerning Withholding from Special Pension Benefits) of the Supplementary Provisions of the Amending Act apply, the public pension or retirement package specified by Cabinet Order prescribed in Article 203-3, item (ii) (Tax Amount Collected) of the Former Act is the special pension benefit prescribed in that paragraph, and the amount specified by Cabinet Order prescribed in that item is the amount calculated by multiplying, by the number of months pertaining to the amount of that special pension benefit, the lesser of the amount specified in each of the following items for the case classified in that item and the amount obtained by deducting, from the sum of the amounts listed in Article 203-3, item (i), (a) through (f) of the Former Act, the amount obtained by multiplying by 25/100 the amount calculated for the amount of that special pension benefit in accordance with the provisions of Article 319-3 (Monthly Amount of Public Pension or Retirement Package) of the Former Order.
改正法附則第八条第一項（特例年金給付に係る源泉徴収に関する経過措置）の規定の適用がある場合における旧法第二百三条の三第二号（徴収税額）に規定する政令で定める公的年金等は同項に規定する特例年金給付とし、同号に規定する政令で定める金額は、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と同条第一号イからヘまでに掲げる金額の合計額から当該特例年金給付の金額につき旧令第三百十九条の三（公的年金等の月割額）の規定に準じて計算した金額に百分の二十五を乗じて得た金額を控除した金額とのいずれか少ない金額に当該特例年金給付の金額に係る月数を乗じて計算した金額とする。
where the recipient of that special pension benefit receives payment of an old-age employees' pension paid pursuant to the provisions of Article 42 (Beneficiary) of the Employees' Pension Insurance Act (Act No. 115 of 1954) or a retirement mutual aid pension listed in Article 19, item (i) (Benefits of the Association) of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations prior to its abolition under the provisions of Article 1 (Abolition of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc.) of the Act to Abolish the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. for the Purpose of Integrating the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 101 of 2001; referred to as the "Mutual Aid Integration Act" in the following item) (the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations prior to that abolition is hereinafter in this item referred to as the "Pre-abolition Agricultural, Forestry and Fishery Organizations Mutual Aid Act") (excluding a retirement mutual aid pension paid pursuant to the provisions of Article 7 (Special Provisions on Retirement Mutual Aid Pension) of the Supplementary Provisions of the Pre-abolition Agricultural, Forestry and Fishery Organizations Mutual Aid Act and any other retirement mutual aid pension specified by Ministry of Finance Order; the same applies in (a)): the sum of the amount listed in (a) and the amount listed in (b);
当該特例年金給付の受給者が厚生年金保険法（昭和二十九年法律第百十五号）第四十二条（受給権者）の規定により支給される老齢厚生年金又は厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律（平成十三年法律第百一号。次号において「統合法」という。）第一条（農林漁業団体職員共済組合法等の廃止）の規定による廃止前の農林漁業団体職員共済組合法（以下この号において「廃止前農林共済法」という。）第十九条第一号（組合の給付）に掲げる退職共済年金（廃止前農林共済法附則第七条（退職共済年金の特例）の規定により支給されるものその他の財務省令で定める退職共済年金を除く。イにおいて同じ。）の支払を受けるものである場合 イに掲げる金額とロに掲げる金額とを合計した金額
the amount obtained by multiplying by 75/100 the amount calculated for the amount of that old-age employees' pension or retirement mutual aid pension in accordance with the provisions of Article 319-3 of the Former Order;
当該老齢厚生年金又は退職共済年金の金額につき旧令第三百十九条の三の規定に準じて計算した金額に百分の七十五を乗じて得た金額
47,500 yen;
四万七千五百円
where the recipient of that special pension benefit receives payment of an old-age employees' pension paid pursuant to the provisions of Article 8 (Special Provisions on Employees' Old-Age Pensions) of the Supplementary Provisions of the Employees' Pension Insurance Act, an old-age pension paid pursuant to the provisions of Article 63, paragraph (1) (Special Provisions on Insurance Benefits in the Form of Employees' Pension Insurance Annuities for Persons Aged 60 or Older as of the Effective Date) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc. (Act No. 34 of 1985), a retirement mutual aid pension specified by Ministry of Finance Order prescribed in the preceding item, or an annuity that is a retirement benefit listed in Article 19, item (i) (Benefits of the Association) of the Former System Agricultural, Forestry and Fishery Organizations Mutual Aid Act prescribed in Article 2, paragraph (1), item (v) (Definitions) of the Supplementary Provisions of the Mutual Aid Integration Act: the amount obtained by multiplying by 75/100 the amount calculated for the amount of that old-age employees' pension, old-age pension, retirement mutual aid pension, or annuity that is a retirement benefit in accordance with the provisions of Article 319-3 of the Former Order.
当該特例年金給付の受給者が厚生年金保険法附則第八条（老齢厚生年金の特例）の規定により支給される老齢厚生年金若しくは国民年金法等の一部を改正する法律（昭和六十年法律第三十四号）附則第六十三条第一項（施行日において六十歳以上である者に係る厚生年金保険の年金たる保険給付の特例）の規定により支給される老齢年金又は前号に規定する財務省令で定める退職共済年金若しくは統合法附則第二条第一項第五号（定義）に規定する旧制度農林共済法第十九条第一号（組合の給付）に掲げる退職給付である年金の支払を受けるものである場合 当該老齢厚生年金若しくは老齢年金又は退職共済年金若しくは退職給付である年金の金額につき旧令第三百十九条の三の規定に準じて計算した金額に百分の七十五を乗じて得た金額
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 100 of 2004.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 100 of 2004, 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. 100 of 2004 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 100 of 2004, short name for the 2004 Act partially amending the Income Tax Act and other laws (Act No. 14 of 2004).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 100 of 2004, the Income Tax Act as amended by Article 1 of the Act those supplementary provisions call the amending Act (改正法).
Short name set inSupplementary Provisions, Article 5, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 100 of 2004, the Income Tax Act as it stood before Article 1 of the Act those supplementary provisions call the amending Act (改正法) amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
Pre-abolition Agricultural, Forestry and Fishery Organizations Mutual Aid Actmachine translation
「廃止前農林共済法」
In Article 7, paragraph (1), item (i) of the supplementary provisions (附則) of Cabinet Order No. 100 of 2004, short name for the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations as it stood before Article 1 of the 2001 Act integrating that mutual aid system into the Employees' Pension Insurance system (統合法, Act No. 101 of 2001) abolished it.
Short name set inSupplementary Provisions, Article 7, paragraph (1), item (i)· applies only in this item
Mutual Aid Integration Actmachine translation
「統合法」
Short name for the Act of 2001 (Act No. 101 of 2001) that abolished the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations and other Acts so as to integrate that mutual aid scheme into the employees' pension insurance scheme (厚生年金保険制度).
Short name set inSupplementary Provisions, Article 7, paragraph (1), item (i)· applies only in this provision and in Supplementary Provisions, Article 7, paragraph (1), item (ii)