Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Ministerial Order comes into effect as of April 1, 2006; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
この省令は、平成十八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 Appended Table V (28) (limited to the part that deletes ", with respect to the specified subsidiary company shares prescribed in Article 37-14, paragraph (1) of that Act (hereinafter referred to as "specified subsidiary company shares" in this table) that were transferred by a share exchange, etc. prescribed in that paragraph (hereinafter referred to as "share exchange, etc." in this table), the specified subsidiary company shares" in Note 2 (2) of the Remarks to that table, and the part that deletes Note 2 (6) of the Remarks to that table, changes Note 2 (7) of the Remarks to that table to Note 2 (6), and deletes Notes 2 (8) through (10) of the Remarks to that table) and the provisions of Article 9, paragraph (8) of the Supplementary Provisions: October 1, 2006
別表第五（二十八）の改正規定（同表の備考２（２）中「、同法第３７条の１４第１項に規定する株式交換等（以下この表において「株式交換等」という。）により移転があつた同項に規定する特定子会社株式（以下この表において「特定子会社株式」という。）については特定子会社株式」を削る部分及び同表の備考２（６）を削り、同表の備考２（７）を同表の備考２（６）とし、同表の備考２（８）から（１０）までを削る部分に限る。）及び附則第九条第八項の規定 平成十八年十月一日
the provisions amending Article 1, paragraph (2), the provisions amending Article 40-7 (including its heading), the provisions amending Article 47, item (xvii), the provisions amending Article 47-2, paragraph (2), the provisions amending Article 53, paragraph (1), item (iv), the provisions amending paragraph (2) of that Article, the provisions amending Article 75, the provisions amending Article 76, item (iii), the provisions amending Article 93, the provisions adding two Articles following Article 95, the provisions amending Article 100, the provisions amending Appended Table III (5), the provisions amending Appended Table V (12), the provisions amending Appended Table V (14), the provisions amending Appended Table VI (1), and the provisions of Article 5, Article 6, Article 8, and Article 9, paragraphs (7) and (9) of the Supplementary Provisions: January 1, 2007
the provisions deleting Article 1, paragraph (5), the provisions amending Article 5, paragraph (1), the provisions amending Article 6, paragraph (1), item (x), the provisions amending Article 8-3 (including its heading), the provisions amending Article 16, paragraph (1), the provisions amending Article 35-2, the provisions amending Article 53, paragraph (1), item (i), the provisions amending Article 81-4, item (x), the provisions amending Article 81-25, the provisions amending Article 81-26, the provisions amending Article 81-27, the provisions amending Article 83, the provisions amending Article 90-3, the provisions amending Article 92, paragraph (1), the provisions amending Article 97-2, the provisions amending Article 97-3, the provisions adding one Article following Article 97-2, the provisions amending Article 107 (limited to the part that amends "Appended Table IX" to "Appended Table IX (2)"), the provisions amending Appended Table III (2), the provisions amending Appended Table III (3), the provisions amending Appended Table III (4), the provisions amending Appended Table IV (2), the provisions amending Appended Table V (3), the provisions amending Appended Table V (7) (limited to the part that amends "in the case of the acquisition of own shares, etc." to "concerning amounts deemed to be dividends, etc." in that table, the part pertaining to Note 1 of the Remarks to that table, the part pertaining to Note 2 (2) (b) of the Remarks to that table, the part that amends "reduction of capital or contribution listed in" to "return of capital listed in" and "that reduction of capital or contribution or" to "that return of capital or that" in Note 2 (3) (c) of the Remarks to that table, the part pertaining to Note 2 (4) (c) of the Remarks to that table, and the part that amends "reduction of capital or contribution" to "return of capital" and the part that amends "withdrawal" to "withdrawal, change of organization" in Note 2 (8) of the Remarks to that table), the provisions amending Appended Table V (28) (excluding the part that deletes ", with respect to the specified subsidiary company shares prescribed in Article 37-14, paragraph (1) of that Act (hereinafter referred to as "specified subsidiary company shares" in this table) that were transferred by a share exchange, etc. prescribed in that paragraph (hereinafter referred to as "share exchange, etc." in this table), the specified subsidiary company shares" in Note 2 (2) of the Remarks to that table, and the part that deletes Note 2 (6) of the Remarks to that table, changes Note 2 (7) of the Remarks to that table to Note 2 (6), and deletes Notes 2 (8) through (10) of the Remarks to that table), the provisions amending Appended Table V (29) (limited to the part pertaining to Note 1 of the Remarks to that table, the part pertaining to Note 2 (2) (b) of the Remarks to that table, the part pertaining to Note 2 (3) of the Remarks to that table, the part pertaining to Note 2 (4) (c) of the Remarks to that table, the part that adds "or contributions" after "own shares" in Note 2 (4) (e) of the Remarks to that table, the part that adds the following to Note 2 (4) of the Remarks to that table, the part pertaining to Note 2 (6) of the Remarks to that table, and the part pertaining to Note 2 (8) of the Remarks to that table (excluding the part that deletes ", cancellation of shares" and the part that amends "retirement of a member" to "acquisition of own contributions, cancellation of contributions, return of contributions, retirement of a member")), the provisions amending Appended Table IX and the provisions adding one table following that table, and the provisions of Article 3, Article 4, Article 7, and Article 9, paragraphs (4) through (6) of the Supplementary Provisions: the date of enforcement of the Companies Act (Act No. 86 of 2005)
第一条第五項を削る改正規定、第五条第一項の改正規定、第六条第一項第十号の改正規定、第八条の三（見出しを含む。）の改正規定、第十六条第一項の改正規定、第三十五条の二の改正規定、第五十三条第一項第一号の改正規定、第八十一条の四第十号の改正規定、第八十一条の二十五の改正規定、第八十一条の二十六の改正規定、第八十一条の二十七の改正規定、第八十三条の改正規定、第九十条の三の改正規定、第九十二条第一項の改正規定、第九十七条の二の改正規定、第九十七条の三の改正規定、第九十七条の二の次に一条を加える改正規定、第百七条の改正規定（「別表第九」を「別表第九（二）」に改める部分に限る。）、別表第三（二）の改正規定、別表第三（三）の改正規定、別表第三（四）の改正規定、別表第四（二）の改正規定、別表第五（三）の改正規定、別表第五（七）の改正規定（同表中「自己の株式の取得等の場合の」を「配当等とみなす金額に関する」に改める部分、同表の備考１に係る部分、同表の備考２（２）（ロ）に係る部分、同表の備考２（３）（ハ）中「掲げる資本若しくは出資の減少」を「掲げる資本の払戻し」に、「当該資本若しくは出資の減少又は」を「当該資本の払戻し又は当該」に改める部分、同表の備考２（４）（ハ）に係る部分並びに同表の備考２（８）中「資本又は出資の減少」を「資本の払戻し」に改める部分及び「脱退」を「脱退、組織変更」に改める部分に限る。）、別表第五（二十八）の改正規定（同表の備考２（２）中「、同法第３７条の１４第１項に規定する株式交換等（以下この表において「株式交換等」という。）により移転があつた同項に規定する特定子会社株式（以下この表において「特定子会社株式」という。）については特定子会社株式」を削る部分及び同表の備考２（６）を削り、同表の備考２（７）を同表の備考２（６）とし、同表の備考２（８）から（１０）までを削る部分を除く。）、別表第五（二十九）の改正規定（同表の備考１に係る部分、同表の備考２（２）（ロ）に係る部分、同表の備考２（３）に係る部分、同表の備考２（４）（ハ）に係る部分、同表の備考２（４）（ホ）中「自己の株式」の次に「又は出資」を加える部分、同表の備考２（４）に次のように加える部分、同表の備考２（６）に係る部分及び同表の備考２（８）に係る部分（「、株式の消却」を削る部分及び「退社」を「自己の出資の取得、出資の消却、出資の払戻し、退社」に改める部分を除く。）に限る。）、別表第九の改正規定及び同表の次に一表を加える改正規定並びに附則第三条、第四条、第七条及び第九条第四項から第六項までの規定 会社法（平成十七年法律第八十六号）の施行の日
the provisions amending Article 40-8, paragraph (1) and the provisions amending Article 40-9, paragraph (2), item (i): the date prescribed in Article 1, item (ii) of the Supplementary Provisions of the Comprehensive Legal Support Act (Act No. 74 of 2004)
第四十条の八第一項の改正規定及び第四十条の九第二項第一号の改正規定 総合法律支援法（平成十六年法律第七十四号）附則第一条第二号に定める日
Supplementary Provisions, Article 2Principles of Transitional Measures
第二条（経過措置の原則）
Except as otherwise provided, the provisions of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to income tax for 2006 and subsequent years, and the provisions then in force continue to govern income tax for 2005 and earlier years.
別段の定めがあるものを除き、改正後の所得税法施行規則（以下「新規則」という。）の規定は、平成十八年分以後の所得税について適用し、平成十七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 3Transitional Measures Concerning the Scope, etc. of Deposits and Savings, etc. for Which Special Provisions on the Application Form for Tax-Exempt Savings Are Recognized
第三条（非課税貯蓄申込書の特例が認められる預貯金等の範囲等に関する経過措置）
The provisions of Article 6, paragraph (1), item (x) (Scope, etc. of Deposits and Savings, etc. for Which a Special Provision on Tax-Exempt Savings Application Forms Is Recognized) of the New Regulation apply to the Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits of Persons with a Disability and Other Eligible Persons) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") that are purchased on or after the date prescribed in Article 1, item (iii) of the Supplementary Provisions (Effective Date) (hereinafter referred to as the "Effective Date of the Companies Act"), and the provisions then in force continue to govern the Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits of Persons with a Disability and Other Eligible Persons) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") that were purchased before the Effective Date of the Companies Act.
新規則第六条第一項第十号（非課税貯蓄申込書の特例が認められる預貯金等の範囲等）の規定は、附則第一条第三号（施行期日）に定める日（以下「会社法施行日」という。）以後に購入をする所得税法等の一部を改正する等の法律（平成十八年法律第十号。以下「改正法」という。）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。）第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する有価証券について適用し、会社法施行日前に購入をした改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する有価証券については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning Grounds Equivalent to a Decision Approving a Reorganization Plan, etc.
第四条（更生計画認可の決定等に準ずる事由に関する経過措置）
The provisions then in force continue to govern a decision on an arrangement plan prescribed in Article 35-2, item (i) (Grounds Equivalent to a Decision Approving a Reorganization Plan, etc.) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation") that was made before the Effective Date of the Companies Act (including a decision on an arrangement plan prescribed in that item that pertains to a case concerning the arrangement of a company that is pending at the time of enforcement of the Companies Act).
会社法施行日前にされた改正前の所得税法施行規則（以下「旧規則」という。）第三十五条の二第一号（更生計画認可の決定等に準ずる事由）に規定する整理計画の決定（会社法施行の際現に係属している会社の整理に関する事件に係る同号に規定する整理計画の決定を含む。）については、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures for Earthquake Insurance Premium Deduction
第五条（地震保険料控除に関する経過措置）
With regard to the application of the provisions of the New Regulation in the case where the provisions of Article 10, paragraph (2) of the Supplementary Provisions (Transitional Measures Concerning Earthquake Insurance Premium Deduction) of the Amending Act apply, in Article 47-2, paragraph (2) (Matters to Be Certified Concerning the Life Insurance Premium Deduction, etc.) of the New Regulation, "Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act" is deemed to be replaced with "Article 10, paragraph (2), item (i) of the Supplementary Provisions (Transitional Measures Concerning Earthquake Insurance Premium Deduction) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006; hereinafter referred to as the "2006 Amending Act")", "a casualty insurance policy or similar contract prescribed in paragraph (2) of that Article pertaining to earthquake insurance premiums" is deemed to be replaced with "a casualty insurance policy or similar contract prescribed in that item pertaining to earthquake insurance premiums, etc., or a long-term casualty insurance policy or similar contract prescribed in that paragraph", "that casualty insurance policy or similar contract" is deemed to be replaced with "that casualty insurance policy or similar contract or long-term casualty insurance policy or similar contract", and "earthquake insurance premiums prescribed in paragraph (1) of that Article" is deemed to be replaced with "earthquake insurance premiums, etc. prescribed in that item"; in Article 47-5, paragraph (1) (Special Provisions on Matters to Be Stated in a Return for Receiving a Refund, etc.) of the New Regulation, "through Article 77" is deemed to be replaced with "through Article 77 (including the case where applied pursuant to Article 10, paragraph (2) of the Supplementary Provisions (Transitional Measures Concerning Earthquake Insurance Premium Deduction) of the 2006 Amending Act)", and "that paragraph" is deemed to be replaced with "Article 122, paragraph (1) of the Act", and in paragraph (2) of that Article, "through Article 77" is deemed to be replaced with "through Article 77 (including the case where applied pursuant to Article 10, paragraph (2) of the Supplementary Provisions of the 2006 Amending Act)"; in Article 75, paragraph (1), item (ix) (Matters to Be Stated in a Salary Income Earner's Return for Insurance Premium Deduction) of the New Regulation, "earthquake insurance premiums prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act (hereinafter referred to as "earthquake insurance premiums" in this item)" is deemed to be replaced with "earthquake insurance premiums, etc. prescribed in Article 10, paragraph (2), item (i) of the Supplementary Provisions (Transitional Measures Concerning Earthquake Insurance Premium Deduction) of the 2006 Amending Act", "the following matters" is deemed to be replaced with "the following matters for each of the earthquake insurance premiums prescribed in that item and the former long-term casualty insurance premiums", in (c) of that item, "earthquake insurance premiums" is deemed to be replaced with "those earthquake insurance premiums", and "or amount of mutual aid benefits" is deemed to be replaced with "or the amount of mutual aid benefits, or the amount of the insurance benefit, annuity or mutual aid benefits pertaining to those former long-term casualty insurance premiums", and in (e) of that item, "earthquake insurance premiums" is deemed to be replaced with "the amount of those earthquake insurance premiums or those former long-term casualty insurance premiums"; in Article 76, paragraph (6) (Matters Certified by Submission or Presentation of Documents Pertaining to the Return for Insurance Premium Deduction) of the New Regulation, "a casualty insurance policy or similar contract prescribed in Article 77, paragraph (2) (Earthquake Insurance Premium Deduction) of the Act pertaining to earthquake insurance premiums" is deemed to be replaced with "a casualty insurance policy or similar contract prescribed in Article 10, paragraph (2), item (i) of the Supplementary Provisions (Transitional Measures Concerning Earthquake Insurance Premium Deduction) of the 2006 Amending Act pertaining to earthquake insurance premiums, etc., or a long-term casualty insurance policy or similar contract prescribed in that paragraph", "that casualty insurance policy or similar contract" is deemed to be replaced with "that casualty insurance policy or similar contract or long-term casualty insurance policy or similar contract", and "earthquake insurance premiums prescribed in paragraph (1) of that Article" is deemed to be replaced with "earthquake insurance premiums, etc. prescribed in that item"; and in Article 93, paragraph (1), item (ix) (Withholding Receipt for a salary or other wage) of the New Regulation, "earthquake insurance premiums" is deemed to be replaced with "earthquake insurance premiums, etc.", and "through Article 77" is deemed to be replaced with "through Article 77 (including the case where applied pursuant to Article 10, paragraph (2) of the Supplementary Provisions (Transitional Measures Concerning Earthquake Insurance Premium Deduction) of the 2006 Amending Act)".
改正法附則第十条第二項（地震保険料控除に関する経過措置）の規定の適用がある場合における新規則の規定の適用については、新規則第四十七条の二第二項（生命保険料控除に関する証明事項等）中「法第七十七条第一項（地震保険料控除）」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号。以下「平成十八年改正法」という。）附則第十条第二項第一号（地震保険料控除に関する経過措置）」と、「地震保険料に係る同条第二項に規定する損害保険契約等」とあるのは「地震保険料等に係る同号に規定する損害保険契約等又は同項に規定する長期損害保険契約等」と、「当該損害保険契約等」とあるのは「当該損害保険契約等又は長期損害保険契約等」と、「同条第一項に規定する地震保険料」とあるのは「同号に規定する地震保険料等」と、新規則第四十七条の五第一項（還付等を受けるための申告書の記載事項の特例）中「第七十七条まで」とあるのは「第七十七条（平成十八年改正法附則第十条第二項（地震保険料控除に関する経過措置）の規定により適用される場合を含む。）まで」と、「同項」とあるのは「法第百二十二条第一項」と、同条第二項中「第七十七条まで」とあるのは「第七十七条（平成十八年改正法附則第十条第二項の規定により適用される場合を含む。）まで」と、新規則第七十五条第一項第九号（給与所得者の保険料控除申告書の記載事項）中「法第七十七条第一項（地震保険料控除）に規定する地震保険料（以下この号において「地震保険料」という。）」とあるのは「平成十八年改正法附則第十条第二項第一号（地震保険料控除に関する経過措置）に規定する地震保険料等」と、「次に掲げる事項」とあるのは「同号に規定する地震保険料及び旧長期損害保険料別の次に掲げる事項」と、同号ハ中「地震保険料」とあるのは「当該地震保険料」と、「又は共済金の額」とあるのは「若しくは共済金の額又は当該旧長期損害保険料に係る保険金の額、年金額若しくは共済金の額」と、同号ホ中「地震保険料」とあるのは「当該地震保険料の金額又は当該旧長期損害保険料」と、新規則第七十六条第六項（保険料控除申告書に関する書類の提出又は提示により証明する事項）中「地震保険料に係る法第七十七条第二項（地震保険料控除）に規定する損害保険契約等」とあるのは「地震保険料等に係る平成十八年改正法附則第十条第二項第一号（地震保険料控除に関する経過措置）に規定する損害保険契約等又は同項に規定する長期損害保険契約等」と、「当該損害保険契約等」とあるのは「当該損害保険契約等又は長期損害保険契約等」と、「同条第一項に規定する地震保険料」とあるのは「同号に規定する地震保険料等」と、新規則第九十三条第一項第九号（給与等の源泉徴収票）中「地震保険料」とあるのは「地震保険料等」と、「第七十七条まで」とあるのは「第七十七条（平成十八年改正法附則第十条第二項（地震保険料控除に関する経過措置）の規定により適用される場合を含む。）まで」とする。
Supplementary Provisions, Article 6Special Provision on the Matters to Be Stated in a Claim for a Refund by Carryback of Net Loss for 2007
第六条（平成十九年分の純損失の繰戻しによる還付請求書の記載事項の特例）
In the case where the provisions of Article 14, paragraph (1) of the Supplementary Provisions (Special Provisions on Refunds by Carryback of Net Loss for 2007) of the Amending Act or the provisions of Article 16, paragraph (1) of the Supplementary Provisions (Special Provisions on Refunds by Carryback of Net Loss for 2007) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 124 of 2006) apply, the claim for a refund prescribed in Article 142, paragraph (1) (Procedures, etc. for Refund by Carryback of Net Loss) of the New Act must state, in addition to the matters prescribed in that paragraph (excluding the matters listed in Article 54, paragraph (1), item (ii) (Matters to Be Stated in a Claim for a Refund by Carryback of Net Loss) of the New Regulation), the amount of income tax on the gross income, retirement income or amount of timber income prescribed in that item for 2006 (meaning the amount of income tax calculated by applying the provisions of Part II, Chapter III, Section 1 (Tax Rates) of the Former Act as deemed to be replaced pursuant to the provisions of Article 4 (Special Provisions on the Highest Tax Rate for Residents) of the Act on Income Tax and Corporation Tax Burden Reduction Measures to Be Taken Urgently in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999; hereinafter referred to as the "Former Law on Income Tax Burden Reduction Measures") prior to its repeal by the provisions of Article 14 (Repeal of the Act on Income Tax and Corporation Tax Burden Reduction Measures to Be Taken Urgently in Response to Changes in the Economy and Society, etc.) of the Amending Act, and the provisions of Article 165 (Calculation of the Tax Base, Tax Amount, etc. of Income Tax on Aggregate Taxation) of the Former Act as deemed to be replaced pursuant to the provisions of Article 5 (Special Provisions on the Highest Tax Rate for Nonresidents) of the Former Law on Income Tax Burden Reduction Measures), and the amount obtained by deducting from that amount of income tax an amount equivalent to ten percent of that amount of income tax (or 125,000 yen if that amount exceeds 125,000 yen).
改正法附則第十四条第一項（平成十九年分の純損失の繰戻しによる還付に係る特例）の規定又は所得税法施行令の一部を改正する政令（平成十八年政令第百二十四号）附則第十六条第一項（平成十九年分の純損失の繰戻しによる還付に係る特例）の規定の適用がある場合における新法第百四十二条第一項（純損失の繰戻しによる還付の手続等）に規定する還付請求書には、同項に規定する事項（新規則第五十四条第一項第二号（純損失の繰戻しによる還付請求書の記載事項）に掲げる事項を除く。）のほか、平成十八年分の同号に規定する総所得金額、退職所得金額又は山林所得金額に係る所得税の額（改正法第十四条（経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律の廃止）の規定による廃止前の経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号。以下「旧所得税等負担軽減措置法」という。）第四条（居住者の最高税率の特例）の規定により読み替えられた旧法第二編第三章第一節（税率）の規定及び旧所得税等負担軽減措置法第五条（非居住者の最高税率の特例）の規定により読み替えられた旧法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）の規定を適用して計算した所得税の額をいう。）及び当該所得税の額から当該所得税の額の百分の十に相当する金額（当該金額が十二万五千円を超える場合には、十二万五千円）を控除した金額を記載しなければならない。
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 18 of 2006.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Effective Date of the Companies Actmachine translation
「会社法施行日」
The date the Companies Act (Act No. 86 of 2005) came into effect, which Article 1, item (iii) of the supplementary provisions (附則) of Ministry of Finance Order No. 18 of 2006 sets as the day several of that Order's provisions come into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 18 of 2006, short name for the 2006 Act partially amending the Income Tax Act and other Acts (Act No. 10 of 2006).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 18 of 2006, the Income Tax Act as amended by Article 1 of the 2006 Act partially amending the Income Tax Act and other Acts (Act No. 10 of 2006).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 18 of 2006, the Income Tax Act as it stood before Article 1 of the 2006 Act partially amending the Income Tax Act and other Acts (Act No. 10 of 2006) amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 18 of 2006 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
Former Law on Income Tax Burden Reduction Measuresmachine translation
「旧所得税等負担軽減措置法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 18 of 2006, the law on measures to lighten the income tax and corporation tax burden urgently in response to economic and social change (経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律, Act No. 8 of 1999), as it stood before Article 14 of the 2006 Act partially amending the Income Tax Act and other Acts (Act No. 10 of 2006) abolished it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)