Supplementary Provisions, Article 14Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust
第十四条（信託受益権の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置）
The provisions of Article 81-34, paragraph (1) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the New Regulation apply to the written application under Article 349, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust, etc.) of the New Order that is accepted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the written application under Article 349, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust, etc.) of the Former Order that was accepted before that date.
新規則第八十一条の三十四第一項（信託受益権の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）の規定は、附則第一条第六号（施行期日）に定める日以後に受理する新令第三百四十九条第三項（信託受益権の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の申請書について適用し、同日前に受理した旧令第三百四十九条第三項（信託受益権の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の申請書については、なお従前の例による。
The provisions of Article 81-34, paragraph (2) of the New Regulation apply to the written notification submitted pursuant to the provisions of that paragraph on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the written notification submitted before that date pursuant to the provisions of Article 81-34, paragraph (2) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Former Regulation.
新規則第八十一条の三十四第二項の規定は、附則第一条第六号に定める日以後に同項の規定により提出する届出書について適用し、同日前に旧規則第八十一条の三十四第二項（信託受益権の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）の規定により提出した届出書については、なお従前の例による。
Supplementary Provisions, Article 15Transitional Measures Concerning Notice by the Person Settling a Futures Contract
第十五条（先物取引の差金等決済をする者の告知に関する経過措置）
The provisions of Article 81-36, paragraph (3) (Notice by a Person Settling a Futures Contract) of the New Regulation apply to the written application under Article 350-4, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Settling a Futures Contract) of the New Order that is accepted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the written application under Article 350-4, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Settling a Futures Contract) of the Former Order that was accepted before that date.
新規則第八十一条の三十六第三項（先物取引の差金等決済をする者の告知）の規定は、附則第一条第六号（施行期日）に定める日以後に受理する新令第三百五十条の四第三項（先物取引の差金等決済をする者の告知に係る住民票の写しその他の書類の提示等）の申請書について適用し、同日前に受理した旧令第三百五十条の四第三項（先物取引の差金等決済をする者の告知に係る住民票の写しその他の書類の提示等）の申請書については、なお従前の例による。
The provisions of Article 81-36, paragraph (4) of the New Regulation apply to the written notification submitted pursuant to the provisions of that paragraph on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the written notification submitted before that date pursuant to the provisions of Article 81-36, paragraph (4) (Notice by a Person Settling a Futures Contract) of the Former Regulation.
新規則第八十一条の三十六第四項の規定は、附則第一条第六号に定める日以後に同項の規定により提出する届出書について適用し、同日前に旧規則第八十一条の三十六第四項（先物取引の差金等決済をする者の告知）の規定により提出した届出書については、なお従前の例による。
Supplementary Provisions, Article 16Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.
第十六条（金地金等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置）
The provisions of Article 81-39, paragraph (1) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the New Regulation apply to the written application under Article 350-9, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the New Order that is accepted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the written application under Article 350-9, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Former Order that was accepted before that date.
新規則第八十一条の三十九第一項（金地金等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）の規定は、附則第一条第六号（施行期日）に定める日以後に受理する新令第三百五十条の九第三項（金地金等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の申請書について適用し、同日前に受理した旧令第三百五十条の九第三項（金地金等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の申請書については、なお従前の例による。
The provisions of Article 81-39, paragraph (2) of the New Regulation apply to the written notification submitted pursuant to the provisions of that paragraph on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the written notification submitted before that date pursuant to the provisions of Article 81-39, paragraph (2) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Former Regulation.
新規則第八十一条の三十九第二項の規定は、附則第一条第六号に定める日以後に同項の規定により提出する届出書について適用し、同日前に旧規則第八十一条の三十九第二項（金地金等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）の規定により提出した届出書については、なお従前の例による。
Supplementary Provisions, Article 17Transitional Measures Concerning Payment Reports on Life Insurance Proceeds, etc.
第十七条（生命保険金等の支払調書に関する経過措置）
The provisions of Article 86, paragraph (1) (limited to the part pertaining to item (viii)) (Payment Report on Life Insurance Proceeds, etc.) of the New Regulation apply to the life insurance benefits, etc. prescribed in that paragraph for which payment is fixed on or after January 1, 2018, and for which a change of the contract holder prescribed in that paragraph has been made on or after that date.
新規則第八十六条第一項（第八号に係る部分に限る。）（生命保険金等の支払調書）の規定は、平成三十年一月一日以後に支払の確定する同項に規定する生命保険金等で同日以後に同項に規定する契約者の変更が行われたものについて適用する。
Supplementary Provisions, Article 18Transitional Measures Regarding Payment Reports on Casualty Insurance Benefits, etc.
第十八条（損害保険等給付の支払調書に関する経過措置）
The provisions of Article 87, paragraph (1) (limited to the part pertaining to item (viii)) (Payment Report on Casualty Insurance Benefits, etc.) of the New Regulation apply to the casualty insurance benefits, etc. prescribed in that paragraph for which payment is fixed on or after January 1, 2018, and for which a change of the contract holder prescribed in that paragraph has been made on or after that date.
新規則第八十七条第一項（第八号に係る部分に限る。）（損害保険等給付の支払調書）の規定は、平成三十年一月一日以後に支払の確定する同項に規定する損害保険等給付で同日以後に同項に規定する契約者の変更が行われたものについて適用する。
Supplementary Provisions, Article 19Transitional Measures Regarding Payment Reports on Income of Nonresidents, etc.
第十九条（非居住者等の所得の支払調書に関する経過措置）
The provisions of Article 89, paragraph (1), item (i) and paragraph (2), item (i) (Payment Report on Income of Nonresidents, etc.) of the New Regulation apply to the profits prescribed in Article 89, paragraph (1) of the New Regulation or the domestic source income prescribed in paragraph (2) of that Article for which payment is fixed on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the profits prescribed in Article 89, paragraph (1) (Payment Report on Income of Nonresidents, etc.) of the Former Regulation or the domestic source income prescribed in paragraph (2) of that Article for which payment was fixed before that date.
新規則第八十九条第一項第一号及び第二項第一号（非居住者等の所得の支払調書）の規定は、附則第一条第六号（施行期日）に定める日以後に支払の確定する新規則第八十九条第一項に規定する利益又は同条第二項に規定する国内源泉所得について適用し、同日前に支払の確定した旧規則第八十九条第一項（非居住者等の所得の支払調書）に規定する利益又は同条第二項に規定する国内源泉所得については、なお従前の例による。
Supplementary Provisions, Article 20Transitional Measures Regarding Payment Reports on Real Property Income, etc.
第二十条（不動産所得等の支払調書に関する経過措置）
The provisions of Article 90, paragraph (2), item (i) (Payment Report on Real Property Income, etc.) of the New Regulation apply to the consideration prescribed in that paragraph for which payment is fixed on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the consideration prescribed in Article 90, paragraph (2) (Payment Report on Real Property Income, etc.) of the Former Regulation for which payment was fixed before that date.
新規則第九十条第二項第一号（不動産所得等の支払調書）の規定は、附則第一条第六号（施行期日）に定める日以後に支払の確定する同項に規定する対価について適用し、同日前に支払の確定した旧規則第九十条第二項（不動産所得等の支払調書）に規定する対価については、なお従前の例による。
Supplementary Provisions, Article 21Transitional Measures Regarding Payment Reports on Consideration for Transferring Shares, etc.
第二十一条（株式等の譲渡の対価等の支払調書に関する経過措置）
The provisions of Article 90-2, paragraph (2) (Payment Report on Consideration for Transferring Shares, etc.) of the New Regulation apply to the redemption money or a similar asset of a discount bond prescribed in that paragraph for which payment is fixed on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the redemption money or a similar asset of a discount bond prescribed in Article 90-2, paragraph (2) (Payment Report on Consideration for Transferring Shares, etc.) of the Former Regulation for which payment was fixed before that date.
新規則第九十条の二第二項（株式等の譲渡の対価等の支払調書）の規定は、附則第一条第六号（施行期日）に定める日以後に支払の確定する同項に規定する割引債の償還金等について適用し、同日前に支払の確定した旧規則第九十条の二第二項（株式等の譲渡の対価等の支払調書）に規定する割引債の償還金等については、なお従前の例による。
Supplementary Provisions, Article 22Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages
第二十二条（給与等の源泉徴収票に関する経過措置）
The provisions of Article 93, paragraph (1) (Withholding Receipt for a salary or other wage) of the New Regulation apply to the salary or other wage prescribed in that paragraph that is to be paid on or after the date specified in Article 1, item (vii) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the salary or other wage prescribed in Article 93, paragraph (1) (Withholding Receipt for a salary or other wage) of the Former Regulation that is to be paid before that date.
新規則第九十三条第一項（給与等の源泉徴収票）の規定は、附則第一条第七号（施行期日）に定める日以後に支払うべき同項に規定する給与等について適用し、同日前に支払うべき旧規則第九十三条第一項（給与等の源泉徴収票）に規定する給与等については、なお従前の例による。
Supplementary Provisions, Article 23Transitional Measures Regarding Withholding Receipts for Public Pensions or Retirement Packages
第二十三条（公的年金等の源泉徴収票に関する経過措置）
The provisions of Article 94-2, paragraph (1) (Withholding Receipt for a public pension or retirement package) of the New Regulation apply to the public pension or retirement package prescribed in that paragraph that is to be paid on or after the date specified in Article 1, item (vii) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the public pension or retirement package prescribed in Article 94-2, paragraph (1) (Withholding Receipt for a public pension or retirement package) of the Former Regulation that is to be paid before that date.
新規則第九十四条の二第一項（公的年金等の源泉徴収票）の規定は、附則第一条第七号（施行期日）に定める日以後に支払うべき同項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旧規則第九十四条の二第一項（公的年金等の源泉徴収票）に規定する公的年金等については、なお従前の例による。
Supplementary Provisions, Article 24Transitional Measures Concerning Forms
第二十四条（書式に関する経過措置）
The forms specified in Appended Table V (11) and Appended Table V (13) of the New Regulation apply to the records prescribed in Article 225, paragraph (1) (Payment Reports and Notices of Payment) of the New Act that are submitted pursuant to that paragraph on or after January 1, 2018, and the provisions then in force continue to govern the records prescribed in Article 225, paragraph (1) (Payment Reports and Notices of Payment) of the Former Act that were submitted pursuant to that paragraph before that date.
新規則別表第五（十一）及び別表第五（十三）に定める書式は、平成三十年一月一日以後に新法第二百二十五条第一項（支払調書及び支払通知書）の規定により提出する同項に規定する調書について適用し、同日前に旧法第二百二十五条第一項（支払調書及び支払通知書）の規定により提出した同項に規定する調書については、なお従前の例による。
The forms specified in Appended Table V (17) through Appended Table V (23) and Appended Table V (27) of the New Regulation as amended by the provisions amending Appended Table V (17) (limited to the part pertaining to the table in that Appended Table), the provisions amending Appended Table V (18) (limited to the part pertaining to the table in that Appended Table), the provisions amending Appended Table V (19) (limited to the part pertaining to the table in that Appended Table), the provisions amending Appended Table V (20) (limited to the part pertaining to the table in that Appended Table), the provisions amending Appended Table V (21) (limited to the part pertaining to the table in that Appended Table), the provisions amending Appended Table V (22) (limited to the part pertaining to the table in that Appended Table), the provisions amending Appended Table V (23) (limited to the part pertaining to the table in that Appended Table) and the provisions amending Appended Table V (27) (limited to the part pertaining to the table in that Appended Table) apply to the records prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to that paragraph on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the records prescribed in Article 225, paragraph (1) of the Former Act that were submitted pursuant to that paragraph before that date.
別表第五（十七）の改正規定（同表の表に係る部分に限る。）、別表第五（十八）の改正規定（同表の表に係る部分に限る。）、別表第五（十九）の改正規定（同表の表に係る部分に限る。）、別表第五（二十）の改正規定（同表の表に係る部分に限る。）、別表第五（二十一）の改正規定（同表の表に係る部分に限る。）、別表第五（二十二）の改正規定（同表の表に係る部分に限る。）、別表第五（二十三）の改正規定（同表の表に係る部分に限る。）及び別表第五（二十七）の改正規定（同表の表に係る部分に限る。）による新規則別表第五（十七）から別表第五（二十三）まで及び別表第五（二十七）に定める書式は、附則第一条第六号に定める日以後に新法第二百二十五条第一項の規定により提出する同項に規定する調書について適用し、同日前に旧法第二百二十五条第一項の規定により提出した同項に規定する調書については、なお従前の例による。
The form specified in Appended Table V (20) of the New Regulation as amended by the provisions amending Appended Table V (20) (excluding the part pertaining to the table in that Appended Table) applies to the records prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to that paragraph on or after July 1, 2015, and the provisions then in force continue to govern the records prescribed in Article 225, paragraph (1) of the Former Act that were submitted pursuant to that paragraph before that date.
別表第五（二十）の改正規定（同表の表に係る部分を除く。）による新規則別表第五（二十）に定める書式は、平成二十七年七月一日以後に新法第二百二十五条第一項の規定により提出する同項に規定する調書について適用し、同日前に旧法第二百二十五条第一項の規定により提出した同項に規定する調書については、なお従前の例による。
The form specified in Appended Table VI (1) of the New Regulation applies to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipt) of the New Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in that paragraph that is to be paid on or after the date specified in Article 1, item (vii) of the Supplementary Provisions, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipt) of the Former Act that was submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in that paragraph that is to be paid before that date.
新規則別表第六（一）に定める書式は、附則第一条第七号に定める日以後に支払うべき新法第二百二十六条第一項（源泉徴収票）に規定する給与等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第一項に規定する源泉徴収票について適用し、同日前に支払うべき旧法第二百二十六条第一項（源泉徴収票）に規定する給与等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した同条第一項に規定する源泉徴収票については、なお従前の例による。
The form specified in Appended Table VI (3) of the New Regulation applies to the Withholding receipt prescribed in Article 226, paragraph (3) of the New Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the public pension or retirement package prescribed in paragraph (3) of that Article that is to be paid on or after the date specified in Article 1, item (vii) of the Supplementary Provisions, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (3) of the Former Act that was submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the public pension or retirement package prescribed in paragraph (3) of that Article that is to be paid before that date.
新規則別表第六（三）に定める書式は、附則第一条第七号に定める日以後に支払うべき新法第二百二十六条第三項に規定する公的年金等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第三項に規定する源泉徴収票について適用し、同日前に支払うべき旧法第二百二十六条第三項に規定する公的年金等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した同条第三項に規定する源泉徴収票については、なお従前の例による。
The forms prescribed in the preceding paragraphs may, for the time being, be replaced by a record prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to amendment, on which entries have been made in accordance with Appended Table V (11), Appended Table V (13), Appended Table V (17) through Appended Table V (23), Appended Table V (27), Appended Table VI (1) and Appended Table VI (3) of the New Regulation.
前各項に規定する書式は、当分の間、改正前の所得税法施行規則の相当の規定に定める調書に、新規則別表第五（十一）、別表第五（十三）、別表第五（十七）から別表第五（二十三）まで、別表第五（二十七）、別表第六（一）及び別表第六（三）に準じて、記載したものをもってこれに代えることができる。
With respect to the application of the form specified in Appended Table V (17) of the New Regulation during the period from April 1, 2016 through December 31, 2016, the term "profits" in Note 1 of the Remarks to that Appended Table is deemed to be replaced with "profits (limited to those falling under Article 161, item (i)-2 of the Income Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014))".
平成二十八年四月一日から同年十二月三十一日までの間における新規則別表第五（十七）に定める書式の適用については、同表の備考１中「利益」とあるのは、「利益（所得税法等の一部を改正する法律（平成２６年法律第１０号）第１条の規定による改正前の所得税法第１６１条第１号の２に掲げるものに該当するものに限る。）」とする。
Supplementary Provisions, Article 25Adjustment Provisions Accompanying Partial Amendment of the Income Tax Act and Partial Amendment of the Order for Enforcement of the Income Tax Act
第二十五条（所得税法の一部改正及び所得税法施行令の一部改正に伴う調整規定）
In the case where the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions is after January 1, 2016, with respect to the application of the provisions of Articles 37 through 39 (Transitional Measures, etc. Regarding Matters to Be Entered in Salary Income Earners' Returns for Deduction for Dependents, etc.), Article 41 (Transitional Measures Regarding Provision, by Electronic or Magnetic Means, of Matters to Be Entered in Returns Regarding Withholding for Salary Income Earners) and Article 43 (Transitional Measures Regarding Matters to Be Entered in Returns for Dependents, etc. by Recipients of Public Pensions or Retirement Packages, etc.) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 53 of 2014), the phrase "Article 194, paragraph (4)" in Article 37 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 194, paragraph (7)", the phrase "Article 195, paragraph (4)" in Article 38 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 195, paragraph (5)", the phrase "Article 195-2, paragraph (2)" in Article 39 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 195-2, paragraph (3)", the phrase "Article 319-11" in Article 41 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 319-12", and the phrase "Article 203-5, paragraph (8)" in Article 43 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 203-5, paragraph (9)".
附則第一条第六号（施行期日）に定める日が平成二十八年一月一日後である場合における所得税法施行規則の一部を改正する省令（平成二十六年財務省令第五十三号）附則第三十七条から第三十九条まで（給与所得者の扶養控除等申告書の記載事項に関する経過措置等）、第四十一条（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供に関する経過措置）及び第四十三条（公的年金等の受給者の扶養親族等申告書の記載事項等に関する経過措置）の規定の適用については、同令附則第三十七条中「第百九十四条第四項」とあるのは「第百九十四条第七項」と、同令附則第三十八条中「第百九十五条第四項」とあるのは「第百九十五条第五項」と、同令附則第三十九条中「第百九十五条の二第二項」とあるのは「第百九十五条の二第三項」と、同令附則第四十一条中「第三百十九条の十一」とあるのは「第三百十九条の十二」と、同令附則第四十三条中「第二百三条の五第八項」とあるのは「第二百三条の五第九項」とする。
Withholdingmachine translation
「源泉徴収」
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
Defined inArticle 1, paragraph (1)
life insurance benefit, etc.machine translation
「生命保険金等」
In Article 86, insurance money and similar benefits under life insurance contracts of the kinds the Cabinet Order (政令) referred to in Article 225, paragraph (1), item (iv) of the Income Tax Act specifies, paid in Japan; where the recipient is a nonresident or a foreign corporation, only those listed in Article 161, paragraph (1), item (xiv) or Article 209, item (ii) of that Act.
Short name set inArticle 86, paragraph (1)· applies only in this article
casualty insurance benefit, etc.machine translation
「損害保険等給付」
In Article 87, benefits under casualty insurance contracts and similar benefits of the kinds the Cabinet Order (政令) referred to in Article 225, paragraph (1), item (v) of the Income Tax Act specifies, paid in Japan; where the recipient is a nonresident or a foreign corporation, only those listed in Article 161, paragraph (1), item (xiv) or Article 209, item (ii) of that Act.
Short name set inArticle 87, paragraph (1)· applies only in this article
domestic source incomemachine translation
「国内源泉所得」
In Article 89, the domestic source income (国内源泉所得) listed in Article 161, paragraph (1), items (vi), (vii) and (x) to (xiii) of the Income Tax Act.
Short name set inArticle 89, paragraph (2)· applies only in this article
redemption money or a similar asset of a discount bondmachine translation
「割引債の償還金等」
In Article 90-2, paragraph (2), the redemption money or a similar asset (償還金等), as Article 224-3, paragraph (4) of the Income Tax Act defines it, of the bonds Article 352-2, paragraph (2) of the Order for Enforcement of the Income Tax Act (所得税法施行令) lists: bonds issued at a discount, separated principal and separated interest bonds, and interest-bearing bonds whose issue price is at or below a ratio of face value that a Ministry of Finance Order (財務省令) sets.
Short name set inArticle 90-2, paragraph (2)· applies only in this paragraph
salary or other wagemachine translation
「給与等」
Pay, compensation, wages, annual allowances (歳費), bonuses and salary of a similar nature, as Article 28, paragraph (1) of the Income Tax Act describes them, other than those from which no income tax need be withheld under Article 184 of that Act (Article 226, paragraph (1) of that Act).
Short name set inArticle 93, paragraph (1)· applies only in this article
public pension or retirement packagemachine translation
「公的年金等」
The pensions listed in Article 35, paragraph (3) of the Income Tax Act: public pensions of kinds a Cabinet Order (政令) specifies under the schemes Article 31, items (i) and (ii) of that Act refer to; onkyu (恩給) pensions other than lump-sum ones, and pensions paid by former employers for past service; and defined-benefit corporate pensions (確定給付企業年金), less the part matching the recipient's own contributions, and similar pensions that order specifies.
Short name set inArticle 94-2, paragraph (1)· applies only in this article
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 22 of 2015, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Cabinet Order No. 141 of 2015.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 22 of 2015, the Income Tax Act as amended by Article 1 of the 2015 Act partially amending the Income Tax Act and other Acts (Act No. 9 of 2015).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 22 of 2015.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Article 1 of Ministry of Finance Order No. 22 of 2015 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 22 of 2015, the Income Tax Act as it stood before Article 1 of the 2015 Act partially amending the Income Tax Act and other Acts (Act No. 9 of 2015) amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 22 of 2015, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Cabinet Order No. 141 of 2015 amended it.
Short name set inSupplementary Provisions, Article 8, paragraph (2)