Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Ministerial Order comes into effect as of January 1, 2016; provided, however, that the provisions listed in the following items come into effect as of the date specified in each of those items:
この省令は、平成二十八年一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 of Articles 5 and 6 of this Ministerial Order and the provisions of Article 11 of the Supplementary Provisions: the date of promulgation.
第五条及び第六条の規定並びに附則第十一条の規定 公布の日
Supplementary Provisions, Article 6Transitional Measures Regarding Written Notices of Distributions of Proceeds, etc. of Open-Ended Securities Investment Trusts
第六条（オープン型の証券投資信託の収益の分配等の通知書に関する経過措置）
The provisions of Article 92, paragraph (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Regulation for Enforcement of the Income Tax Act") apply to the distribution of proceeds prescribed in the items of Article 225, paragraph (2) of the Income Tax Act, or that which is deemed to be a dividend of surplus, dividend of profits, distribution of surplus or distribution of monies, for which the day on which payment is fixed as prescribed in that paragraph is on or after the Effective Date, and the provisions then in force continue to govern the distribution of proceeds prescribed in the items of that paragraph, or that which is deemed to be a dividend of surplus, dividend of profits, distribution of surplus or distribution of monies, for which the day on which payment is fixed as prescribed in that paragraph is before the Effective Date.
第二条の規定による改正後の所得税法施行規則（以下「新所得税法施行規則」という。）第九十二条第一項の規定は、所得税法第二百二十五条第二項に規定する支払の確定した日が施行日以後である同項各号に規定する収益の分配又は剰余金の配当、利益の配当、剰余金の分配若しくは金銭の分配とみなされるものについて適用し、同項に規定する支払の確定した日が施行日前である同項各号に規定する収益の分配又は剰余金の配当、利益の配当、剰余金の分配若しくは金銭の分配とみなされるものについては、なお従前の例による。
Supplementary Provisions, Article 7Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages
第七条（給与等の源泉徴収票に関する経過措置）
The provisions of Article 93, paragraph (1) of the New Regulation for Enforcement of the Income Tax Act apply to the salary or other wage prescribed in that paragraph that is to be paid on or after the Effective Date, and the provisions then in force continue to govern the salary or other wage prescribed in Article 93, paragraph (1) of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 2 (hereinafter referred to as the "Former Regulation for Enforcement of the Income Tax Act") that is to be paid before the Effective Date.
新所得税法施行規則第九十三条第一項の規定は、施行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、施行日前に支払うべき第二条の規定による改正前の所得税法施行規則（以下「旧所得税法施行規則」という。）第九十三条第一項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 8Transitional Measures Concerning Withholding Receipts for Severance Pay or Other Such Compensation
第八条（退職手当等の源泉徴収票に関する経過措置）
The provisions of Article 94, paragraph (1) of the New Regulation for Enforcement of the Income Tax Act apply to the severance pay or other such compensation prescribed in that paragraph that is to be paid on or after the Effective Date, and the provisions then in force continue to govern the severance pay or other such compensation prescribed in Article 94, paragraph (1) of the Former Regulation for Enforcement of the Income Tax Act that is to be paid before the Effective Date.
新所得税法施行規則第九十四条第一項の規定は、施行日以後に支払うべき同項に規定する退職手当等について適用し、施行日前に支払うべき旧所得税法施行規則第九十四条第一項に規定する退職手当等については、なお従前の例による。
Supplementary Provisions, Article 9Transitional Measures Regarding Withholding Receipts for Public Pensions or Retirement Packages
第九条（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) of the New Regulation for Enforcement of the Income Tax Act apply to the public pension or retirement package prescribed in that paragraph that is to be paid on or after the Effective Date, and the provisions then in force continue to govern the public pension or retirement package prescribed in Article 94-2, paragraph (1) of the Former Regulation for Enforcement of the Income Tax Act that is to be paid before the Effective Date.
新所得税法施行規則第九十四条の二第一項の規定は、施行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、施行日前に支払うべき旧所得税法施行規則第九十四条の二第一項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 10Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.
第十条（振替国債等の利子の課税の特例等に関する経過措置）
In the application of the following provisions during the period from the Effective Date to the day preceding the date of enforcement of the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Act on the Protection of Personal Information and the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 65 of 2015), the phrase "Article 39, paragraph (4)" in those provisions is deemed to be replaced with "Article 42, paragraph (4)" during the period from the Effective Date to the day preceding the date of enforcement of that Act, and the phrase "Article 39, paragraph (4)" in those provisions is deemed to be replaced with "Article 38, paragraph (4)" during the period from the date of enforcement of that Act to the day preceding the date of enforcement of the provisions set forth in that item:
施行日から個人情報の保護に関する法律及び行政手続における特定の個人を識別するための番号の利用等に関する法律の一部を改正する法律（平成二十七年法律第六十五号）附則第一条第五号に掲げる規定の施行の日の前日までの間における次に掲げる規定の適用については、施行日から同法の施行の日の前日までの間は、これらの規定中「第三十九条第四項」とあるのは「第四十二条第四項」とし、同法の施行の日から同号に掲げる規定の施行の日の前日までの間は、これらの規定中「第三十九条第四項」とあるのは「第三十八条第四項」とする。
Omitted
略
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
severance pay or other such compensationmachine translation
「退職手当等」
Severance pay, lump-sum retirement payments and other pay received on a one-time basis because of leaving employment, and pay of a similar nature, as Article 30, paragraph (1) of the Income Tax Act describes them, other than those from which no income tax need be withheld under Article 200 of that Act (Article 226, paragraph (2) of that Act).
Short name set inArticle 94, paragraph (1)· applies only in this paragraph and in Article 94, paragraph (3)
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 Regulation for Enforcement of the Income Tax Actmachine translation
「新所得税法施行規則」
This Ministerial Order as amended by Article 2 of Ministry of Finance Order No. 78 of 2015.
Short name set inSupplementary Provisions, Article 6, paragraph (1)
Former Regulation for Enforcement of the Income Tax Actmachine translation
「旧所得税法施行規則」
This Ministerial Order as it stood before Article 2 of Ministry of Finance Order No. 78 of 2015 amended it.
Short name set inSupplementary Provisions, Article 7, paragraph (1)