Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Single Parents
第二条（ひとり親の範囲に関する経過措置）
The provisions of Article 11-2, paragraph (2) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 1 (hereinafter referred to as the "New Order") apply to the income tax for 2025 and subsequent years, and the provisions then in force continue to govern the income tax for 2024 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。）第十一条の二第二項の規定は、令和七年分以後の所得税について適用し、令和六年分以前の所得税については、なお従前の例による。
A person who, before December 1, 2025, filed a Tax Return pursuant to Article 125 or Article 127 of the Income Tax Act for the income tax for 2025, and a person who, before that date, was subject to a determination for the income tax for 2025, may, where a change is to arise through the application of Article 11-2, paragraph (2) of the New Order in the matters stated in that Tax Return or the matters pertaining to that determination (or, where a Reassessment was made on those matters before that date, the matters after that Reassessment), file with the district director, within five years from that date, a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes (Act No. 66 of 1962) regarding the matters in which the change is to arise.
令和七年十二月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条の規定による確定申告書を提出した者及び同日前に同年分の所得税につき決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に更正があった場合には、その更正後の事項）につき新令第十一条の二第二項の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法（昭和三十七年法律第六十六号）第二十三条第一項の更正の請求をすることができる。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 120 of 2025.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.