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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, 2015; provided, however, that the provisions set out in the following items come into effect on the dates specified respectively in those items:

この政令は、平成二十七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 the table of contents (limited to the portions amending "" to "" and "Subsection 2 Payment by Installments of the Amount of Income Tax on Transfers on Deferred Payment Terms ( and )" to "/Subsection 2 Payment by Installments of the Amount of Income Tax on Transfers on Deferred Payment Terms ( and )/Subsection 3 Tax Payment Grace Period ( and )/"), the provisions amending , the provisions amending , the provisions adding two Articles after , the provisions adding one Article after in Part II, Chapter III, the provisions adding one Subsection to Part II, Chapter V, Section 2, the provisions amending and the provisions amending , and the provisions of Article 8 of the Supplementary Provisions: July 1, 2015;

目次の改正規定(「」を「」に、「第二款 延払条件付譲渡に係る所得税額の延納(・)」を「/第二款 延払条件付譲渡に係る所得税額の延納(・)/第三款 納税の猶予(・)/」に改める部分に限る。)、の改正規定、の改正規定、の次に二条を加える改正規定、第二編第三章中の次に一条を加える改正規定、同編第五章第二節に一款を加える改正規定、の改正規定及びの改正規定並びに附則第八条の規定 平成二十七年七月一日

the provisions amending and the provisions of Article 9 of the Supplementary Provisions: October 1, 2015;

の改正規定及び附則第九条の規定 平成二十七年十月一日

the provisions amending the table of contents (limited to the portion amending "" to ""), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions adding two Articles after , the provisions changing in Part IV, Chapter II, the provisions amending , the provisions changing to , and the provisions adding one Article after , and the provisions of Article 7, paragraph (3), Article 10 and of the Supplementary Provisions: January 1, 2016;

目次の改正規定(「」を「」に改める部分に限る。)、の改正規定、の改正規定、の改正規定、の改正規定、の次に二条を加える改正規定、第四編第二章中をとする改正規定、の改正規定、をとする改正規定及びの次に一条を加える改正規定並びに附則第七条第三項、第十条及びの規定 平成二十八年一月一日

the provisions amending the table of contents (excluding the amending provisions listed in item (i) and the amending provisions listed in the preceding item), the provisions amending , the provisions adding one Article after , the provisions amending , the provisions amending , the provisions amending , the provisions adding five Articles after , the provisions amending , the provisions amending (excluding the portion adding "or dividends and similar income of listed shares, etc. in a Minor's Account prescribed in " after "dividends and similar income" in ), the provisions amending , the provisions adding fifteen Articles after , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (including the caption), the provisions amending , the provisions amending (including the caption), the provisions amending , the provisions amending , the provisions deleting , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions deleting Part III, Chapter II, Section 1 and adding four Articles after in Part III, Chapter I, the provisions amending (including the caption), the provisions adding thirteen Articles after in Part III, Chapter II, Section 2, Subsection 1, the provisions changing that Section to Section 1 of that Chapter and Section 3 of that Chapter to Section 2 of that Chapter, the provisions amending , the provisions amending , the provisions amending , the provisions deleting , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions deleting , the provisions amending , the provisions amending , the provisions amending and the provisions amending , and the provisions of the following Article, and the provisions of Articles 11 through 15 and of the Supplementary Provisions: April 1, 2016;

目次の改正規定(第一号に掲げる改正規定及び前号に掲げる改正規定を除く。)、の改正規定、の次に一条を加える改正規定、の改正規定、の改正規定、の改正規定、の次に五条を加える改正規定、の改正規定、の改正規定(中「配当等」の下に「又は(未成年者口座内の少額上場株式等に係る配当所得の非課税)に規定する未成年者口座内上場株式等の配当等」を加える部分を除く。)、の改正規定、の次に十五条を加える改正規定、の改正規定、の改正規定、の改正規定、の改正規定、(見出しを含む。)の改正規定、の改正規定、(見出しを含む。)の改正規定、の改正規定、の改正規定、を削る改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、第三編第二章第一節を削り、同編第一章中の次に四条を加える改正規定、(見出しを含む。)の改正規定、同編第二章第二節第一款中の次に十三条を加える改正規定、同節を同章第一節とし、同章第三節を同章第二節とする改正規定、の改正規定、の改正規定、の改正規定、を削る改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、を削る改正規定、の改正規定、の改正規定、の改正規定及びの改正規定並びに次条並びに附則第十一条から第十五条まで及びの規定 平成二十八年四月一日

the provisions amending , the provisions amending , and the provisions of Article 5 of the Supplementary Provisions: the date of enforcement of the (May 1, 2015);

の改正規定及びの改正規定並びに附則第五条の規定 の施行の日(平成二十七年五月一日)

the provisions amending , the provisions amending (including the caption), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending and the provisions amending , and the provisions of Articles 3 and 4 of the Supplementary Provisions: the date of enforcement of the provisions listed in .

の改正規定、(見出しを含む。)の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定及びの改正規定並びに附則第三条及び第四条の規定 に掲げる規定の施行の日

Supplementary Provisions, Article 2Transitional Measures Concerning Taxpayers, etc.

第二条(納税義務者等に関する経過措置)

With regard to the application of before the amendment under the provisions of (Partial Amendment of the Income Tax Act) of the (the Income Tax Act before that amendment being hereinafter referred to as the "2014 Former Income Tax Act") that remains in force pursuant to the provisions of (Transitional Measures Concerning Taxpayers, etc.) of the Supplementary Provisions of the 2014 Amendment Act, the provisions of before the amendment (hereinafter referred to as the "Former Order") remain in force.

(納税義務者等に関する経過措置)の規定によりなおその効力を有するものとされる(所得税法の一部改正)の規定による改正前の所得税法(以下「平成二十六年旧所得税法」という。)(課税所得の範囲)の規定の適用については、改正前の所得税法施行令(以下「旧令」という。)(非永住者の国外源泉所得のうち課税される部分の金額の範囲等)の規定は、なおその効力を有する。

Supplementary Provisions, Article 3Transitional Measures Concerning the Notice of Change Concerning Tax-Exempt Savings

第三条(非課税貯蓄に関する異動申告書に関する経過措置)

The provisions of Article 43, paragraph (1) (Notice of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the New Order that is submitted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern a notice of change concerning tax-exempt savings prescribed in (Notice of Change Concerning Tax-Exempt Savings) of the Former Order that was submitted before that date.

改正後の所得税法施行令(以下「新令」という。)第四十三条第一項(非課税貯蓄に関する異動申告書)の規定は、附則第一条第六号(施行期日)に定める日以後に提出する新令第四十三条第六項に規定する非課税貯蓄に関する異動申告書について適用し、同日前に提出した(非課税貯蓄に関する異動申告書)に規定する非課税貯蓄に関する異動申告書については、なお従前の例による。

Supplementary Provisions, Article 4Transitional Measures Concerning Application for Continuing Tax-Exempt Savings on Inheritance

第四条(非課税貯蓄相続申込書に関する経過措置)

The provisions of Article 47, paragraph (2) (Application for Continuing Tax-Exempt Savings on Inheritance) of the New Order apply to an application for continuing tax-exempt savings on inheritance prescribed in Article 47, paragraph (1) of the New Order that is submitted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern an application for continuing tax-exempt savings on inheritance prescribed in (Application for Continuing Tax-Exempt Savings on Inheritance) of the Former Order that was submitted before that date.

新令第四十七条第二項(非課税貯蓄相続申込書)の規定は、附則第一条第六号(施行期日)に定める日以後に提出する新令第四十七条第一項に規定する非課税貯蓄相続申込書について適用し、同日前に提出した(非課税貯蓄相続申込書)に規定する非課税貯蓄相続申込書については、なお従前の例による。

Supplementary Provisions, Article 5Transitional Measures Concerning the Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc.

第五条(所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等に関する経過措置)

The provisions of Article 61, paragraph (1) (limited to the portion pertaining to item (ix)) (Method of Calculating the Amount of Stated Capital, etc. or Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held) of the New Order apply to the event set forth in item (ix) of that paragraph that occurs on or after the date specified in Article 1, item (v) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the event set forth in (Method of Calculating the Amount of Stated Capital, etc. or Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held) of the Former Order that occurred before that date.

新令第六十一条第一項(第九号に係る部分に限る。)(所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等)の規定は、附則第一条第五号(施行期日)に定める日以後に生ずる同項第九号に掲げる事由について適用し、同日前に生じた(所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等)に掲げる事由については、なお従前の例による。

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