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 "Article 226" to "Article 226-2" and "Subsection 2 Payment by Installments of the Amount of Income Tax on Transfers on Deferred Payment Terms (Articles 265 and 266)" to "/Subsection 2 Payment by Installments of the Amount of Income Tax on Transfers on Deferred Payment Terms (Articles 265 and 266)/Subsection 3 Tax Payment Grace Period (Articles 266-2 and 266-3)/"), the provisions amending Article 97, paragraph (1), the provisions amending Article 170, the provisions adding two Articles after that Article, the provisions adding one Article after Article 226 in Part II, Chapter III, the provisions adding one Subsection to Part II, Chapter V, Section 2, the provisions amending Article 294 and the provisions amending Article 295, and the provisions of Article 8 of the Supplementary Provisions: July 1, 2015;
目次の改正規定(「第二百二十六条」を「第二百二十六条の二」に、「第二款 延払条件付譲渡に係る所得税額の延納(第二百六十五条・第二百六十六条)」を「/第二款 延払条件付譲渡に係る所得税額の延納(第二百六十五条・第二百六十六条)/第三款 納税の猶予(第二百六十六条の二・第二百六十六条の三)/」に改める部分に限る。)、第九十七条第一項の改正規定、第百七十条の改正規定、同条の次に二条を加える改正規定、第二編第三章中第二百二十六条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、第二百九十四条の改正規定及び第二百九十五条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 Article 182-2 and the provisions of Article 9 of the Supplementary Provisions: October 1, 2015;
第百八十二条の二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 "Article 319-12" to "Article 319-13"), the provisions amending Article 222-2, paragraph (3), item (ii), the provisions amending Article 262, the provisions amending Article 316-2, the provisions amending Article 318, the provisions adding two Articles after that Article, the provisions changing Article 319-12 to Article 319-13 in Part IV, Chapter II, the provisions amending Article 319-11, the provisions changing that Article to Article 319-12, and the provisions adding one Article after Article 319-10, and the provisions of Article 7, paragraph (3), Article 10 and Article 16 of the Supplementary Provisions: January 1, 2016;
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 Article 1, paragraph (1), the provisions adding one Article after that Article, the provisions amending Article 8, item (ii), the provisions amending Article 17, the provisions amending Article 55, paragraph (2), item (vii), the provisions adding five Articles after Article 221, the provisions amending Article 222, the provisions amending Article 222-2 (excluding the portion adding "or dividends and similar income of listed shares, etc. in a Minor's Account prescribed in Article 9-9, paragraph (1) (Non-taxation of Dividend Income on Small Amounts of Listed Shares, etc. in a Minor's Account) of that Act" after "dividends and similar income" in paragraph (3), item (ii) of that Article), the provisions amending Article 224, paragraph (1), the provisions adding fifteen Articles after Article 225, the provisions amending Article 226, paragraph (3), the provisions amending Article 258, the provisions amending Article 264, the provisions amending Article 279, the provisions amending Article 280 (including the caption), the provisions amending Article 281, the provisions amending Article 281-2 (including the caption), the provisions amending Article 281-3, the provisions amending Article 282, the provisions deleting Article 282-2, the provisions amending Article 283, the provisions amending Article 284, the provisions amending Article 285, the provisions amending Article 286, the provisions amending Article 287, the provisions amending Article 288, the provisions deleting Part III, Chapter II, Section 1 and adding four Articles after that Article in Part III, Chapter I, the provisions amending Article 292 (including the caption), the provisions adding thirteen Articles after that Article 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 Article 303-2, the provisions amending Article 304, the provisions amending Article 305, the provisions deleting Article 305-2, the provisions amending Article 306, the provisions amending Article 328, the provisions amending Article 328-2, the provisions amending Article 330, the provisions amending Article 331, paragraph (1), the provisions deleting Article 331-2, the provisions amending Article 332, the provisions amending Article 333, paragraph (1), item (ii), the provisions amending Article 334 and the provisions amending Article 338, paragraph (3), and the provisions of the following Article, and the provisions of Articles 11 through 15 and Articles 17 through 19 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。)、第一条第一項の改正規定、同条の次に一条を加える改正規定、第八条第二号の改正規定、第十七条の改正規定、第五十五条第二項第七号の改正規定、第二百二十一条の次に五条を加える改正規定、第二百二十二条の改正規定、第二百二十二条の二の改正規定(同条第三項第二号中「配当等」の下に「又は同法第九条の九第一項(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。)、第二百二十四条第一項の改正規定、第二百二十五条の次に十五条を加える改正規定、第二百二十六条第三項の改正規定、第二百五十八条の改正規定、第二百六十四条の改正規定、第二百七十九条の改正規定、第二百八十条(見出しを含む。)の改正規定、第二百八十一条の改正規定、第二百八十一条の二(見出しを含む。)の改正規定、第二百八十一条の三の改正規定、第二百八十二条の改正規定、第二百八十二条の二を削る改正規定、第二百八十三条の改正規定、第二百八十四条の改正規定、第二百八十五条の改正規定、第二百八十六条の改正規定、第二百八十七条の改正規定、第二百八十八条の改正規定、第三編第二章第一節を削り、同編第一章中同条の次に四条を加える改正規定、第二百九十二条(見出しを含む。)の改正規定、同編第二章第二節第一款中同条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、第三百三条の二の改正規定、第三百四条の改正規定、第三百五条の改正規定、第三百五条の二を削る改正規定、第三百六条の改正規定、第三百二十八条の改正規定、第三百二十八条の二の改正規定、第三百三十条の改正規定、第三百三十一条第一項の改正規定、第三百三十一条の二を削る改正規定、第三百三十二条の改正規定、第三百三十三条第一項第二号の改正規定、第三百三十四条の改正規定及び第三百三十八条第三項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第十七条から第十九条までの規定 平成二十八年四月一日
the provisions amending Article 4, item (iii), the provisions amending Article 61, paragraph (1), item (ix), and the provisions of Article 5 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Companies Act (Act No. 90 of 2014) (May 1, 2015);
第四条第三号の改正規定及び第六十一条第一項第九号の改正規定並びに附則第五条の規定 会社法の一部を改正する法律(平成二十六年法律第九十号)の施行の日(平成二十七年五月一日)
the provisions amending Article 34, paragraph (3), the provisions amending Article 41-2 (including the caption), the provisions amending Article 43, paragraph (1), the provisions amending Article 47, the provisions amending Article 48, paragraph (5), the provisions amending Article 337, the provisions amending Article 338, paragraph (1), the provisions amending Article 343, the provisions amending Article 344, paragraph (1), the provisions amending Article 349, the provisions amending Article 350, paragraph (1), the provisions amending Article 350-4, the provisions amending Article 350-5, paragraph (1), the provisions amending Article 350-9 and the provisions amending Article 350-10, paragraph (1), and the provisions of Articles 3 and 4 of the Supplementary Provisions: the date of enforcement of the provisions listed in item (iii) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013).
第三十四条第三項の改正規定、第四十一条の二(見出しを含む。)の改正規定、第四十三条第一項の改正規定、第四十七条の改正規定、第四十八条第五項の改正規定、第三百三十七条の改正規定、第三百三十八条第一項の改正規定、第三百四十三条の改正規定、第三百四十四条第一項の改正規定、第三百四十九条の改正規定、第三百五十条第一項の改正規定、第三百五十条の四の改正規定、第三百五十条の五第一項の改正規定、第三百五十条の九の改正規定及び第三百五十条の十第一項の改正規定並びに附則第三条及び第四条の規定 行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律(平成二十五年法律第二十八号)附則第三号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 Article 7, paragraph (1) (Scope of Taxable Income) of the Income Tax Act before the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; hereinafter referred to as the "2014 Amendment Act") (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 Article 3, paragraph (4) (Transitional Measures Concerning Taxpayers, etc.) of the Supplementary Provisions of the 2014 Amendment Act, the provisions of Article 17 (Scope, etc. of the Amount of the Portion of Foreign Source Income of Non-Permanent Residents That Is Taxable) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") remain in force.
所得税法等の一部を改正する法律(平成二十六年法律第十号。以下「平成二十六年改正法」という。)附則第三条第四項(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平成二十六年改正法第一条(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。)第七条第一項(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。)第十七条(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 Article 43, paragraph (6) (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、同日前に提出した旧令第四十三条第六項(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 Article 47, paragraph (1) (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、同日前に提出した旧令第四十七条第一項(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 Article 61, paragraph (1), 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 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、同日前に生じた旧令第六十一条第一項第九号(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。
notice of change concerning tax-exempt savingsmachine translation
「非課税貯蓄に関する異動申告書」
The notice that an individual who handed in a tax-exempt savings declaration (非課税貯蓄申告書) must file, through the financial institution's office, with the district tax office director (税務署長) when a change paragraphs (1) to (3) of Article 43 list occurs, such as a change of name, address or individual number.
Short name set inArticle 43, paragraph (6)· applies only in this section
application for continuing tax-exempt savings on inheritancemachine translation
「非課税貯蓄相続申込書」
A document that an heir who is a person with a disability or other eligible person (障害者等) hands in to the financial institution's office holding savings inherited from the deceased, stating the amount and other matters, to keep the tax exemption of Article 10, paragraph (1) of the Income Tax Act on them.
Short name set inArticle 47, paragraph (1)· applies only in this section
2014 Amendment Actmachine translation
「平成二十六年改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
2014 Former Income Tax Actmachine translation
「平成二十六年旧所得税法」
In the supplementary provisions (附則) of Cabinet Order No. 141 of 2015, short name for the Income Tax Act as it stood before Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) amended it, whose Article 7, paragraph (1) stays in effect under Article 3, paragraph (4) of that Act's supplementary provisions.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 141 of 2015 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 141 of 2015.
Short name set inSupplementary Provisions, Article 3, paragraph (1)