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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, 2026; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items.

この政令は、令和八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 and the provisions amending , and the provisions of and of , and of the Supplementary Provisions: December 1, 2026;

の改正規定及びの改正規定並びに並びに、及びの規定　令和八年十二月一日

The provisions amending and the provisions amending , and the provisions of of the Supplementary Provisions: January 1, 2027;

の改正規定及びの改正規定並びにの規定　令和九年一月一日

The provisions amending : the date of enforcement of the ;

の改正規定　の施行の日

The provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , and , the provisions amending , the provisions amending and the provisions amending , and the provisions of Article 7 of the Supplementary Provisions: the date of enforcement of the ;

ロの改正規定、の改正規定、の改正規定、の改正規定、の改正規定、ロ、ロ及びロの改正規定、の改正規定、ハの改正規定並びにハの改正規定並びに附則第七条の規定　の施行の日

The provisions adding one Article after , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the part replacing "and" with "or") and the provisions amending , and the provisions of of the Supplementary Provisions: January 1 of the year following the year that includes the day of enforcement of the provisions listed in item (iii).

の次に一条を加える改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（「及び」を「又は」に改める部分を除く。）及びの改正規定並びにの規定　第三号に掲げる規定の施行の日の属する年の翌年の一月一日

Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Working Students

第三条（勤労学生の範囲に関する経過措置）

The provisions of of the New Order apply to income tax for tax year 2026 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2025 and earlier years.

の規定は、令和八年分以後の所得税について適用し、令和七年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 4Transitional Measures Concerning Commutation Allowances Treated as Nontaxable

第四条（非課税とされる通勤手当に関する経過措置）

The provisions of of the New Order apply to commutation allowances and similar allowances to be received on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), excluding those paid in addition as the difference of commutation allowances and similar allowances that were to be received before the Effective Date (hereinafter referred to as "specified back-paid difference allowances" in this Article); and the provisions then in force continue to govern commutation allowances prescribed in before the amendment (hereinafter referred to as the "Former Order") that are to be received before the Effective Date (including specified back-paid difference allowances to be received on or after the Effective Date).

の規定は、この政令の施行の日（以下「施行日」という。）以後に受けるべき通勤手当及びこれに類する手当（施行日前に受けるべき通勤手当及びこれに類する手当の差額として追給されるもの（以下この条において「特定差額追給手当」という。）を除く。）について適用し、施行日前に受けるべき改正前の所得税法施行令（以下「旧令」という。）に規定する通勤手当（施行日以後に受けるべき特定差額追給手当を含む。）については、なお従前の例による。

Supplementary Provisions, Article 6Transitional Measures Concerning Unavoidable Grounds Similar to Expropriation

第六条（収用に類するやむを得ない事由に関する経過措置）

The provisions of of the New Order apply to unavoidable circumstances prescribed in Article 44 of the Income Tax Act that arise on or after the Effective Date, and the provisions then in force continue to govern unavoidable circumstances prescribed in that Article that arose before the Effective Date.

の規定は、施行日以後に発生する所得税法第四十四条に規定するやむを得ない事由について適用し、施行日前に発生した同条に規定するやむを得ない事由については、なお従前の例による。

Supplementary Provisions, Article 7Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets

第七条（減価償却資産の償却の方法等に関する経過措置）

The provisions of , , , and of the New Order apply to income tax for the tax year that includes the day specified in Article 1, item (iv) of the Supplementary Provisions and subsequent years, and the provisions then in force continue to govern income tax for years before the tax year that includes that day.

、、、及びの規定は、附則第一条第四号に定める日の属する年分以後の所得税について適用し、同日の属する年分前の所得税については、なお従前の例による。

Where, with regard to a Depreciable Asset listed in of the Former Order that was acquired before the day specified in Article 1, item (iv) of the Supplementary Provisions, the Units-of-production Method prescribed in (hereinafter referred to as the "Units-of-production Method" in this paragraph) has already been selected as the depreciation method by which it is to be calculated (including where it is deemed to have been selected under the provisions of of the Former Order and where it is to be calculated by the method specified in of the Former Order because the depreciation method was not notified), the Units-of-production Method, etc. prescribed in of the New Order is deemed to have been selected for that Depreciable Asset.

附則第一条第四号に定める日前に取得をされたに掲げる減価償却資産につき既にそのよるべき償却の方法としてイ（２）に規定する生産高比例法（以下この項において「生産高比例法」という。）を選定している場合（の規定により生産高比例法を選定したものとみなされている場合及びその償却の方法を届け出なかったことによりロに定める方法によるべきこととされている場合を含む。）には、当該減価償却資産については、ロに規定する生産高等比例法を選定したものとみなす。

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