Articles 1 to 3, Supplementary Provisions (Cabinet Order No. 131 of 2018) — Order for Enforcement of the Income Tax Act

3 articles

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, 2018; 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、平成三十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 of Article 1 amending Article 1-2 of the Order for Enforcement of the Income Tax Act, the provisions amending Article 2-3, paragraph (2), item (ii) of that Order, the provisions amending Article 170-3, paragraph (2), item (ii) of that Order, the provisions amending Article 222-2, paragraph (1), item (ii), (b) of that Order, the provisions amending Article 225-2 of that Order, the provisions amending Article 225-5, item (iii) of that Order, the provisions amending Article 279, item (ii) of that Order, the provisions amending Article 282, item (iii) of that Order, the provisions amending Article 292-9, paragraph (2), item (i) of that Order, the provisions amending Article 304 of that Order and the provisions amending Article 330, item (iv) of that Order, and the provisions of the following Article and of Articles 15 and 16 of the Supplementary Provisions: January 1, 2019;

第一条中所得税法施行令第一条の二の改正規定、同令第二条の三第二項第二号の改正規定、同令第百七十条の三第二項第二号の改正規定、同令第二百二十二条の二第一項第二号ロの改正規定、同令第二百二十五条の二の改正規定、同令第二百二十五条の五第三号の改正規定、同令第二百七十九条第二号の改正規定、同令第二百八十二条第三号の改正規定、同令第二百九十二条の九第二項第一号の改正規定、同令第三百四条の改正規定及び同令第三百三十条第四号の改正規定並びに次条並びに附則第十五条及び第十六条の規定　平成三十一年一月一日

the provisions of Article 1 amending Article 182-2, paragraph (6) of the Order for Enforcement of the Income Tax Act (limited to the portion changing "Consumption Tax Act" to "laws and regulations concerning consumption tax") and the provisions of Article 11, paragraph (2) of the Supplementary Provisions: October 1, 2019;

第一条中所得税法施行令第百八十二条の二第六項の改正規定（「消費税法」を「消費税に関する法令」に改める部分に限る。）及び附則第十一条第二項の規定　令和元年十月一日

the provisions of Article 1 amending the table of contents of the Order for Enforcement of the Income Tax Act (limited to the portion changing "Article 221" to "Article 220-2"), the provisions amending Article 1, paragraph (2) of that Order, the provisions amending Article 11, paragraph (2) and Article 11-2, paragraph (2) of that Order, the provisions amending Article 167-3 of that Order, the provisions amending Article 167-4, item (ii) of that Order, the provisions amending Article 167-5 of that Order, the provisions amending Article 205, paragraph (1) of that Order, the provisions adding one Article before Article 221 in Part II, Chapter III of that Order, the provisions amending Article 258 of that Order (excluding the portion pertaining to paragraph (3), item (i) of that Article), the provisions adding one Article after Article 292-6 of that Order, the provisions amending Article 300 of that Order (including the caption) and the provisions amending Article 306-2 of that Order (including the caption), and the provisions of Articles 3, 9, 13, 18, 19, 28 and 29 of the Supplementary Provisions: January 1, 2020;

第一条中所得税法施行令の目次の改正規定（「第二百二十一条」を「第二百二十条の二」に改める部分に限る。）、同令第一条第二項の改正規定、同令第十一条第二項及び第十一条の二第二項の改正規定、同令第百六十七条の三の改正規定、同令第百六十七条の四第二号の改正規定、同令第百六十七条の五の改正規定、同令第二百五条第一項の改正規定、同令第二編第三章中第二百二十一条の前に一条を加える改正規定、同令第二百五十八条の改正規定（同条第三項第一号に係る部分を除く。）、同令第二百九十二条の六の次に一条を加える改正規定、同令第三百条（見出しを含む。）の改正規定並びに同令第三百六条の二（見出しを含む。）の改正規定並びに附則第三条、第九条、第十三条、第十八条、第十九条、第二十八条及び第二十九条の規定　令和二年一月一日

the following provisions: October 1, 2020;

次に掲げる規定　令和二年十月一日

the provisions of Article 1 amending Article 319, item (iii) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 319-2 of that Order, the provisions amending Article 319-4 of that Order and the provisions amending Article 319-11 of that Order;

第一条中所得税法施行令第三百十九条第三号の改正規定、同令第三百十九条の二の改正規定、同令第三百十九条の四の改正規定及び同令第三百十九条の十一の改正規定

the provisions of Article 2 and the provisions of Article 27 of the Supplementary Provisions;

第二条の規定及び附則第二十七条の規定

the following provisions: October 1, 2023;

次に掲げる規定　令和五年十月一日

the provisions of Article 1 amending Article 182-2, paragraph (6) of the Order for Enforcement of the Income Tax Act (excluding the portion changing "Consumption Tax Act" to "laws and regulations concerning consumption tax"), and the provisions of Article 11, paragraphs (1), (3) and (4), Article 30 and Article 31 of the Supplementary Provisions;

第一条中所得税法施行令第百八十二条の二第六項の改正規定（「消費税法」を「消費税に関する法令」に改める部分を除く。）並びに附則第十一条第一項、第三項及び第四項、第三十条並びに第三十一条の規定

the provisions of Article 3;

第三条の規定

the provisions of Article 1 amending Article 72, paragraph (1), item (iii) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 82-2, paragraph (1), item (xii) of that Order, the provisions amending Article 319-6, paragraph (1), item (iii) of that Order and the provisions amending Article 319-12 of that Order (including the caption), and the provisions of Articles 5, 6 and 20 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on the Abolition, etc. of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. to Integrate the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 31 of 2018).

第一条中所得税法施行令第七十二条第一項第三号の改正規定、同令第八十二条の二第一項第十二号の改正規定、同令第三百十九条の六第一項第三号の改正規定及び同令第三百十九条の十二（見出しを含む。）の改正規定並びに附則第五条、第六条及び第二十条の規定　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の一部を改正する法律（平成三十年法律第三十一号）の施行の日

Supplementary Provisions, Article 2Transitional Measures Concerning the Definition of Permanent Establishment

第二条（恒久的施設の定義に関する経過措置）

The bonds specified by Cabinet Order prescribed in Article 3, paragraph (4), item (ii) (Transitional Measures Concerning the Definition of Permanent Establishment for Nonresidents or Foreign Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; hereinafter referred to as the "Amending Act") are, where a Foreign Corporation that had no former permanent establishment (meaning a Foreign Corporation that had no former permanent establishment prescribed in item (i) of that paragraph; the same applies hereinafter in this Article) comes to have a new permanent establishment (meaning the permanent establishment prescribed in Article 2, paragraph (1), item (viii)-4 (Definitions) of the Income Tax Act after the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "New Act"); the same applies hereinafter in this Article) on January 1, 2019, the bonds issued outside Japan before that date by that Foreign Corporation that had no former permanent establishment, where all or part of the interest on those bonds relates to business conducted through that new permanent establishment.

所得税法等の一部を改正する法律（平成三十年法律第七号。以下「改正法」という。）附則第三条第四項第二号（非居住者又は外国法人に係る恒久的施設の定義に関する経過措置）に規定する政令で定める債券は、旧恒久的施設を有していなかった外国法人（同項第一号に規定する旧恒久的施設を有していなかった外国法人をいう。以下この条において同じ。）が平成三十一年一月一日において新恒久的施設（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。）第二条第一項第八号の四（定義）に規定する恒久的施設をいう。以下この条において同じ。）を有することとなった場合における当該旧恒久的施設を有していなかった外国法人により同日前に国外において発行された債券の利子の全部又は一部が当該新恒久的施設を通じて行う事業に係るものである場合における当該債券とする。

The amount specified by Cabinet Order prescribed in Article 3, paragraph (4), item (iii) of the Supplementary Provisions of the Amending Act is, where a Foreign Corporation that had no former permanent establishment comes to have a new permanent establishment on January 1, 2019, the portion attributable to business conducted through that new permanent establishment of the amount of redemption money paid to a Nonresident or Foreign Corporation with respect to a discount bond prescribed in that item that was issued before that date by that Foreign Corporation that had no former permanent establishment, being redemption money prescribed in Article 41-12-2, paragraph (1), item (i) (Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957).

改正法附則第三条第四項第三号に規定する政令で定める金額は、旧恒久的施設を有していなかった外国法人が平成三十一年一月一日において新恒久的施設を有することとなった場合における当該旧恒久的施設を有していなかった外国法人が同日前に発行した同号に規定する割引債につき非居住者又は外国法人に対して支払をする租税特別措置法（昭和三十二年法律第二十六号）第四十一条の十二の二第一項第一号（割引債の差益金額に係る源泉徴収等の特例）に規定する償還金の額のうち当該新恒久的施設を通じて行う事業に帰せられる部分の金額とする。

What is specified by Cabinet Order prescribed in Article 3, paragraph (4), item (iv) of the Supplementary Provisions of the Amending Act is, where a Foreign Corporation that had no former permanent establishment comes to have a new permanent establishment on January 1, 2019, the portion of the redemption gain prescribed in that item on a discount bond prescribed in that item that was issued before that date by that Foreign Corporation that had no former permanent establishment, which corresponds to the amount calculated by multiplying the amount of that redemption gain by the proportion that the amount set out in item (ii) represents of the amount set out in item (i).

改正法附則第三条第四項第四号に規定する政令で定めるものは、旧恒久的施設を有していなかった外国法人が平成三十一年一月一日において新恒久的施設を有することとなった場合における当該旧恒久的施設を有していなかった外国法人の同日前に発行した同号に規定する割引債の同号に規定する償還差益のうち、当該償還差益の金額に第一号に掲げる金額のうちに第二号に掲げる金額の占める割合を乗じて計算した金額に相当するものとする。

the difference on the issue of corporate bonds, as prescribed in Article 26-9-2, paragraph (1), item (i), (a) (Amount of Redemption Gain, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957), on that discount bond;

当該割引債の租税特別措置法施行令（昭和三十二年政令第四十三号）第二十六条の九の二第一項第一号イ（償還差益の金額等）に規定する社債発行差金

the portion of the amount set out in the preceding item that pertains to business conducted through that new permanent establishment.

前号に掲げる金額のうち当該新恒久的施設を通じて行う事業に係る部分の金額

With regard to the application of the provisions of the Order for Enforcement of the Act on Special Measures Concerning Taxation and the Order for Enforcement of the Act on General Rules for National Taxes (Cabinet Order No. 135 of 1962) to a Nonresident that had a former permanent establishment prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Amending Act, where Article 2, paragraph (1), item (viii)-4 of the New Act applies pursuant to Article 3, paragraph (1) of the Supplementary Provisions of the Amending Act, the words in the middle column of the following table in the provisions listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.

Article 25-10-5, paragraph (1) (Specified Account Notification for Continued Application, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation	a Nonresident that has a permanent establishment	a Nonresident that had a former permanent establishment (meaning a Nonresident that had a former permanent establishment prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018); the same applies hereinafter)
	, that has a permanent establishment	, that had a former permanent establishment
Article 25-10-5, paragraph (2) of the Order for Enforcement of the Act on Special Measures Concerning Taxation	a Nonresident that has a permanent establishment, that paragraph	a Nonresident that had a former permanent establishment, that paragraph
Article 25-10-5, paragraph (2), items (i) and (ii) of the Order for Enforcement of the Act on Special Measures Concerning Taxation	that has a permanent establishment	that had a former permanent establishment
Article 25-13-4, paragraph (1) (Notification of Absence From Japan, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation	a Nonresident that has a permanent establishment	a Nonresident that had a former permanent establishment
	the day before the day of doing	the time of
Article 25-13-4, paragraph (2) of the Order for Enforcement of the Act on Special Measures Concerning Taxation	a Nonresident that has a permanent establishment	a Nonresident that had a former permanent establishment
Article 25-13-8, paragraph (12), item (ii) (Nontaxation of Capital Gains, etc. on Small Amounts of Listed Shares, etc. in a Minor's Account) of the Order for Enforcement of the Act on Special Measures Concerning Taxation	of a Nonresident that has a permanent establishment	of a Nonresident that had a former permanent establishment
	the day before the day of doing	the time of
the entry for Article 25-13-4, paragraph (2) in the table in Article 25-13-8, paragraph (20) of the Order for Enforcement of the Act on Special Measures Concerning Taxation	the day before the day of	the time of
Article 2, paragraph (1), item (i) (Special Provisions on Time Limits) of the Order for Enforcement of the Act on General Rules for National Taxes	Income Tax Act	the Income Tax Act as read with the replacement of terms pursuant to Article 3, paragraph (3) (Transitional Measures Concerning the Definition of Permanent Establishment for Nonresidents or Foreign Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)

改正法附則第三条第一項の規定により新法第二条第一項第八号の四の規定の適用がある場合における改正法附則第三条第三項に規定する旧恒久的施設を有していた非居住者に係る租税特別措置法施行令及び国税通則法施行令（昭和三十七年政令第百三十五号）の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。

租税特別措置法施行令第二十五条の十の五第一項（特定口座継続適用届出書等）	恒久的施設を有する非居住者が	旧恒久的施設を有していた非居住者（所得税法等の一部を改正する法律（平成三十年法律第七号）附則第三条第三項に規定する旧恒久的施設を有していた非居住者をいう。以下同じ。）が
租税特別措置法施行令第二十五条の十の五第一項（特定口座継続適用届出書等）	、恒久的施設を有する	、旧恒久的施設を有していた
租税特別措置法施行令第二十五条の十の五第二項	恒久的施設を有する非居住者が、同項	旧恒久的施設を有していた非居住者が、同項
租税特別措置法施行令第二十五条の十の五第二項第一号及び第二号	恒久的施設を有する	旧恒久的施設を有していた
租税特別措置法施行令第二十五条の十三の四第一項（出国届出書等）	恒久的施設を有する非居住者が	旧恒久的施設を有していた非居住者が
租税特別措置法施行令第二十五条の十三の四第一項（出国届出書等）	をする日の前日	の時
租税特別措置法施行令第二十五条の十三の四第二項	恒久的施設を有する非居住者が	旧恒久的施設を有していた非居住者が
租税特別措置法施行令第二十五条の十三の八第十二項第二号（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税）	恒久的施設を有する非居住者の	旧恒久的施設を有していた非居住者の
租税特別措置法施行令第二十五条の十三の八第十二項第二号（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税）	をする日の前日	の時
租税特別措置法施行令第二十五条の十三の八第二十項の表第二十五条の十三の四第二項の項	の日の前日	の時
国税通則法施行令第二条第一項第一号（期限の特例）	所得税法	所得税法等の一部を改正する法律（平成三十年法律第七号）附則第三条第三項（非居住者又は外国法人に係る恒久的施設の定義に関する経過措置）の規定により読み替えられた所得税法

Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Widows, etc.

第三条（寡婦の範囲等に関する経過措置）

The provisions of Article 11, paragraph (2) (Scope of Widows) and Article 11-2, paragraph (2) (Scope of Widowers) of the Order for Enforcement of the Income Tax Act after the amendment under the provisions of Article 1 (hereinafter referred to as the "New Order") apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2019 (meaning the tax year for the period from January 1, 2019 to December 31, 2019; the same applies hereinafter) and earlier years.

第一条の規定による改正後の所得税法施行令（以下「新令」という。）第十一条第二項（寡婦の範囲）及び第十一条の二第二項（寡夫の範囲）の規定は、令和二年分以後の所得税について適用し、令和元年分（平成三十一年一月一日から令和元年十二月三十一日までの期間に係る年分をいう。以下同じ。）以前の所得税については、なお従前の例による。

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