Supplementary Provisions, Article 11Transitional Measures Concerning Cases Where the Special Deduction for Specified Relatives Is Not Applied
第十一条（特定親族特別控除を適用しない場合に関する経過措置）
The provisions of Article 217-3 of the New Order apply to income tax for tax year 2026 and subsequent years.
新令第二百十七条の三の規定は、令和八年分以後の所得税について適用する。
Supplementary Provisions, Article 12Transitional Measures Concerning Withholding on Public Pensions and Retirement Packages
第十二条（公的年金等に係る源泉徴収に関する経過措置）
The provisions of Article 319-12 of the New Order apply to public pensions or retirement packages prescribed in Article 203-7 of the Income Tax Act that are payable on or after January 1, 2026, and the provisions then in force continue to govern public pensions or retirement packages prescribed in that Article that were payable before that date.
新令第三百十九条の十二の規定は、令和八年一月一日以後に支払うべき所得税法第二百三条の七に規定する公的年金等について適用し、同日前に支払うべき同条に規定する公的年金等については、なお従前の例による。
The public pensions or retirement packages specified by Cabinet Order prescribed in Article 10, paragraph (3) of the Supplementary Provisions of the Amending Act are the following public pensions or retirement packages (meaning the public pensions or retirement packages prescribed in Article 203-2 of the Income Tax Act; the same applies hereinafter in this paragraph):
改正法附則第十条第三項に規定する政令で定める公的年金等は、次に掲げる公的年金等（所得税法第二百三条の二に規定する公的年金等をいう。以下この項において同じ。）とする。
Public pensions or retirement packages paid by the Minister of Health, Labour and Welfare;
厚生労働大臣が支給する公的年金等
Public pensions or retirement packages paid by the Federation of National Public Service Personnel Mutual Aid Associations;
国家公務員共済組合連合会が支給する公的年金等
Public pensions or retirement packages paid by a Local Public Servants Mutual Aid Association, the National Federation of Mutual Aid Associations for Municipal Personnel, or a surviving mutual aid association prescribed in Article 23, paragraph (1), item (iii) of the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act (Act No. 56 of 2011);
地方公務員共済組合、全国市町村職員共済組合連合会又は地方公務員等共済組合法の一部を改正する法律（平成二十三年法律第五十六号）附則第二十三条第一項第三号に規定する存続共済会が支給する公的年金等
Public pensions or retirement packages paid by the Promotion and Mutual Aid Corporation for Private Schools of Japan;
日本私立学校振興・共済事業団が支給する公的年金等
Public pensions or retirement packages whose payment event is retirement under the provisions of a Prefectural or Municipal Ordinance concerning retirement pensions of local public servants;
地方公務員の退職年金に関する条例の規定による退職を給付事由とする公的年金等
Public pensions or retirement packages under the Public Officers Pension Act (Act No. 48 of 1923; including where applied mutatis mutandis under other Acts);
恩給法（大正十二年法律第四十八号。他の法律において準用する場合を含む。）による公的年金等
Public pensions or retirement packages under the provisions of Article 13 of the Supplementary Provisions of the Court Enforcement Officer Act (Act No. 111 of 1966) before its amendment by the Act Partially Amending the Court Enforcement Officer Act (Act No. 18 of 2007), which are to continue to be paid under the provisions then in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act;
執行官法の一部を改正する法律（平成十九年法律第十八号）附則第三条第一項の規定によりなお従前の例により支給されることとされる同法による改正前の執行官法（昭和四十一年法律第百十一号）附則第十三条の規定による公的年金等
In addition to what is listed in the preceding items, public pensions or retirement packages specified by Ministry of Finance Order.
Where a refund is made pursuant to the provisions of Article 10, paragraph (4) of the Supplementary Provisions of the Amending Act, the amount equivalent to the amount to be refunded is deducted from the amount that the payer of the specified public pension or retirement package prescribed in paragraph (3) of that Article (hereinafter referred to as the "specified public pension or retirement package" in the following paragraph) is to pay pursuant to the provisions of Article 203-2 of the Income Tax Act.
改正法附則第十条第四項の規定により還付をする場合には、その還付をすべき金額に相当する金額は、同条第三項に規定する特定公的年金等（次項において「特定公的年金等」という。）の支払者が所得税法第二百三条の二の規定により納付すべき金額から控除する。
In the case of applying the provisions of the preceding paragraph, where the payer of the specified public pension or retirement package prescribed in that paragraph comes to fall under any of the following items, the competent district director having jurisdiction over the place for tax payment prescribed in Article 17 of the Income Tax Act for the income tax pertaining to that specified public pension or retirement package (where a designation has been made under Article 18, paragraph (2) of that Act, the place for tax payment so designated) is to refund to the Resident prescribed in Article 10, paragraph (3) of the Supplementary Provisions of the Amending Act the portion, of the amount to be refunded under the provisions of paragraph (4) of that Article, that has not yet been refunded.
Where, due to ceasing to be a payer of the specified public pension or retirement package or due to there no longer being any amount of income tax to be collected and paid under the provisions of Article 203-2 of the Income Tax Act, it has become impossible to refund all or part of the amount to be refunded under the provisions of Article 10, paragraph (4) of the Supplementary Provisions of the Amending Act;
特定公的年金等の支払者でなくなったこと又は所得税法第二百三条の二の規定により徴収して納付すべき所得税の額がなくなったことにより改正法附則第十条第四項の規定による還付をすべき金額の全部又は一部を還付することができないこととなった場合
Where, after two months have passed from the first day of the month following the month that includes the day on which the refund under the provisions of Article 10, paragraph (4) of the Supplementary Provisions of the Amending Act became due, all of the amount to be refunded has still not been refunded.
改正法附則第十条第四項の規定による還付をすべきこととなった日の属する月の翌月一日から起算して二月を経過した後において、なお当該還付をすべき金額の全部を還付するに至らない場合
A payer prescribed in the preceding paragraph that seeks to be subject to the provisions of that paragraph must submit to the district director referred to in the preceding paragraph a document stating that the payer has come to fall under any of the items of that paragraph, attaching a detailed statement stating, for each person, the amount to be refunded under the provisions of Article 10, paragraph (4) of the Supplementary Provisions of the Amending Act, the portion of that amount that has not yet been refunded, and other necessary matters.
In the application of the provisions of Article 2, paragraph (1), item (xlv) of the Income Tax Act where the provisions of Article 10, paragraphs (3) through (5) of the Supplementary Provisions of the Amending Act apply, the phrase "through Chapter VI (Withholding)" in that item is deemed to be replaced with "through Chapter VI (Withholding) and Article 10, paragraphs (3) through (5) (Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)".
改正法附則第十条第三項から第五項までの規定の適用がある場合における所得税法第二条第一項第四十五号の規定の適用については、同号中「第六章まで（源泉徴収）」とあるのは、「第六章まで（源泉徴収）及び所得税法等の一部を改正する法律（令和七年法律第十三号）附則第十条第三項から第五項まで（公的年金等に係る源泉徴収に関する経過措置）」とする。
In addition to what is provided for in paragraph (3) through the preceding paragraph, matters necessary for the application of the provisions of Article 10, paragraphs (3) through (5) of the Supplementary Provisions of the Amending Act are specified by Ministry of Finance Order.
第三項から前項までに定めるもののほか、改正法附則第十条第三項から第五項までの規定の適用に関し必要な事項は、財務省令で定める。
Supplementary Provisions, Article 13
第十三条
Where the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act apply, the matters are as provided in the following items:
改正法附則第十一条第一項の規定の適用がある場合には、次に定めるところによる。
For the application of the provisions of paragraphs (3) through (7) of the preceding Article, the phrase "the Amending Act" in paragraph (3) of that Article is deemed to be replaced with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act", the phrase "Article 203-2" in paragraph (3) of that Article with "Article 203-2 and Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; hereinafter referred to as the "Special Measures Act" in item (i) of the following paragraph)", the phrase "the Amending Act" in paragraph (4) of that Article with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act", in paragraph (4), item (i) of that Article the phrase "Article 203-2" with "Article 203-2 and Article 28, paragraph (1) of the Special Measures Act", the phrase "amount of income tax" with "amount", and the phrase "the Amending Act" with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act", in paragraph (4), item (ii) of that Article and paragraph (5) of that Article the phrase "the Amending Act" with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act", in paragraph (6) of that Article the phrase "the Amending Act" with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act" and the phrase "Article 10, paragraphs (3) through (5) (Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)" with "Article 10, paragraphs (3) through (5) (Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025) as applied by reading replaced pursuant to Article 11, paragraph (1) (Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages) of the Supplementary Provisions of that Act", and in paragraph (7) of that Article the phrase "the Amending Act" with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act";
前条第三項から第七項までの規定の適用については、同条第三項中「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、「第二百三条の二」とあるのは「第二百三条の二及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号。次項第一号において「特別措置法」という。）第二十八条第一項」と、同条第四項中「、改正法」とあるのは「、改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、同項第一号中「第二百三条の二」とあるのは「第二百三条の二及び特別措置法第二十八条第一項」と、「所得税の額」とあるのは「金額」と、「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、同項第二号及び同条第五項中「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、同条第六項中「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、「附則第十条第三項から第五項まで（」とあるのは「附則第十一条第一項（公的年金等に係る源泉徴収に関する経過措置）の規定により読み替えて適用する同法附則第十条第三項から第五項まで（」と、同条第七項中「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」とする。
For the application of the provisions of Article 6, item (xv) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), the phrase "Section 4" in that item is deemed to be replaced with "Section 4 and Article 10, paragraphs (3) through (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025), as applied by reading replaced pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of that Act".
東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第六条第十五号の規定の適用については、同号中「第四節」とあるのは、「第四節及び所得税法等の一部を改正する法律（令和七年法律第十三号）附則第十一条第一項の規定により読み替えて適用する同法附則第十条第三項から第五項まで」とする。
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)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 120 of 2025, short name for the 2025 Act partially amending the Income Tax Act and other laws (Act No. 13 of 2025).
Short name set inSupplementary Provisions, Article 9, paragraph (1)
public pension or retirement packagemachine translation
「公的年金等」
The pensions defined in Article 35, paragraph (3) of the Income Tax Act — pensions under the public pension laws and schemes a Cabinet Order (政令) sets, government service pensions (恩給) and pensions paid by former employers for past service, and defined-benefit corporate pensions and similar — on whose payment income tax is withheld.
Defined inSupplementary Provisions, Article 12, paragraph (2)· applies only in this paragraph
specified public pension or retirement packagemachine translation
「特定公的年金等」
In Article 10, paragraphs (3) and (4) and Article 11, paragraph (1) of the supplementary provisions of Act No. 13 of 2025, the public pensions and similar payments (公的年金等) of a kind a Cabinet Order (政令) specifies; when the payer makes the last such payment of a year on or after 1 December 2025, any income tax withheld too much earlier must be applied to the tax to be withheld from it.
Short name set inSupplementary Provisions, Article 12, paragraph (3)· applies only in this provision and in Supplementary Provisions, Article 12, paragraph (4)
Special Measures Actmachine translation
「特別措置法」
Short name for the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), cited here for the special income tax for reconstruction (復興特別所得税) that is collected under its Article 28, paragraph (1).
Short name set inSupplementary Provisions, Article 13, paragraph (1), item (i)· applies only in this provision and in Supplementary Provisions, Article 12, paragraph (4), item (i)
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.
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.