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Supplementary Provisions, Article 2Transitional Measures Concerning Commutation Allowances Treated as Nontaxable

第二条(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 Order for Enforcement of the Income Tax Act after the amendment under the provisions of (hereinafter referred to as the "New Order") apply to the new commuting allowance (meaning commutation allowances and similar allowances to be received on or after January 1, 2016, excluding those paid additionally as the difference of such allowances to be received before that date; the same applies in the following paragraph), and the provisions then in force continue to govern the commutation allowances prescribed in before the amendment under the provisions of (hereinafter referred to as the "Former Order") that are to be received before that date (including such commutation allowances to be received on or after that date that are paid additionally as the difference of those to be received before that date).

の規定による改正後の所得税法施行令(以下「新令」という。)第二十条の二(非課税とされる通勤手当)の規定は、新通勤手当(平成二十八年一月一日以後に受けるべき通勤手当及びこれに類する手当をいい、同日前に受けるべきこれらの手当の差額として追給されるものを除く。次項において同じ。)について適用し、同日前に受けるべきの規定による改正前の所得税法施行令(以下「旧令」という。)(非課税とされる通勤手当)に規定する通勤手当(同日以後に受けるべき当該通勤手当で同日前に受けるべきものの差額として追給されるものを含む。)については、なお従前の例による。

With regard to the application of the provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes and Tax Amount Collected) of the Income Tax Act to a new commuting allowance received before the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), notwithstanding Article 20-2 of the New Order and the preceding paragraph, the provisions then in force continue to govern.

新通勤手当でこの政令の施行の日(以下「施行日」という。)前に受けたものに係る所得税法第四編第二章第一節(源泉徴収義務及び徴収税額)の規定の適用については、新令第二十条の二及び前項の規定にかかわらず、なお従前の例による。

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