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 matters specified by Ministry of Finance Order as prescribed in Article 8, paragraph (2) (Transitional Measures Regarding Depreciation Methods, etc. for Depreciable Assets) of the Supplementary Provisions of the Amending Order are the following matters:
改正令附則第八条第二項（減価償却資産の償却の方法等に関する経過措置）に規定する財務省令で定める事項は、次に掲げる事項とする。
the name and domicile (or place of residence, if there is no domicile in Japan) of the person who submits the written notification under Article 8, paragraph (2) of the Supplementary Provisions of the Amending Order;
改正令附則第八条第二項の届出書を提出する者の氏名及び住所（国内に住所がない場合には、居所）
the type and structure or use, or the category by detailed item, of the Depreciable Assets for which the depreciation method is to be changed (in the case where an individual having two or more places of business who has not selected a depreciation method for each place of business intends to select a depreciation method for each place of business, those categories for each place of business).
その償却の方法を変更しようとする減価償却資産の種類及び構造若しくは用途又は細目の区分（二以上の事業所を有する個人で事業所ごとに償却の方法を選定していないものが事業所ごとに償却の方法を選定しようとする場合にあっては、事業所ごとのこれらの区分）
the depreciation method currently used and the date on which that depreciation method was adopted;
現によっている償却の方法及びその償却の方法を採用した年月日
any other matters for reference.
その他参考となるべき事項
Supplementary Provisions, Article 8Transitional Measures Concerning Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction
第八条（給与所得者の保険料控除申告書の記載事項に関する経過措置）
The provisions of Article 75, paragraph (1) (Matters to Be Entered in a Salary Income Earner's Return for Insurance Premium Deduction) of the New Regulation apply to the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the New Act that is submitted or accepted on or after the Effective Date, and the provisions then in force continue to govern the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Former Act that was submitted or accepted before the Effective Date.
新規則第七十五条第一項（給与所得者の保険料控除申告書の記載事項）の規定は、施行日以後に提出し、又は受理する新法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書について適用し、施行日前に提出し、又は受理した旧法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書については、なお従前の例による。
Supplementary Provisions, Article 9Transitional Measures Concerning Matters to Be Stated in a Return for Receipt of Retirement Income, etc.
第九条（退職所得の受給に関する申告書の記載事項等に関する経過措置）
The provisions of Article 77, paragraphs (2) through (5) (Matters, etc. to Be Entered in a Return on Receipt of Retirement Income) of the New Regulation apply to the return on receipt of retirement income prescribed in Article 203, paragraph (8) (Return on Receipt of Retirement Income) of the New Act, pertaining to the severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes) of the New Act for which payment is to be received on or after January 1, 2017.
新規則第七十七条第二項から第五項まで（退職所得の受給に関する申告書の記載事項等）の規定は、平成二十九年一月一日以後に支払を受けるべき新法第百九十九条（源泉徴収義務）に規定する退職手当等に係る新法第二百三条第八項（退職所得の受給に関する申告書）に規定する退職所得の受給に関する申告書について適用する。
Supplementary Provisions, Article 10Transitional Measures Regarding Written Applications for Approval of Special Provisions on the Due Date for Payment, etc.
第十条（納期の特例に関する承認の申請書等に関する経過措置）
The provisions of Articles 78 and 79 (Matters to Be Entered in a Written Notification When the Requirements for Special Provisions on the Due Date for Payment Are No Longer Met, etc.) of the New Regulation apply to the written application or written notification submitted pursuant to the provisions of Article 217, paragraph (1) or Article 218 (Notification, etc. When the Requirements for Special Provisions on the Due Date for Payment Are No Longer Met) of the New Act on or after January 1, 2017, and the provisions then in force continue to govern the written application or written notification submitted pursuant to the provisions of Article 217, paragraph (1) or Article 218 (Notification, etc. When the Requirements for Special Provisions on the Due Date for Payment Are No Longer Met) of the Former Act before that date.
Supplementary Provisions, Article 11Transitional Measures Regarding Requirements, etc. for Specified Stock Investment Trusts, etc.
第十一条（特定株式投資信託等の要件等に関する経過措置）
The provisions of Article 81-5, paragraphs (1) through (3) (Requirements, etc. for Specified Stock Investment Trusts, etc.) of the New Regulation apply to the dividends and similar income prescribed in Article 336, paragraph (1) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order or the interest and similar income prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order for which the date on which payment is fixed (in the case of a distribution of proceeds pertaining to a bearer beneficiary certificate, the date on which payment was made; the same applies hereinafter in this Article) is on or after the Effective Date, and the provisions then in force continue to govern the dividends and similar income prescribed in Article 336, paragraph (1) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Former Order or the interest and similar income prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order for which the date on which payment is fixed is before the Effective Date.
新規則第八十一条の五第一項から第三項まで（特定株式投資信託等の要件等）の規定は、その支払の確定する日（無記名の受益証券に係る収益の分配にあっては、支払をした日。以下この条において同じ。）が施行日以後である新令第三百三十六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する配当等又は新令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する利子等について適用し、その支払の確定する日が施行日前である旧令第三百三十六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する配当等又は旧令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する利子等については、なお従前の例による。
Supplementary Provisions, Article 12Transitional Measures Concerning Paper-Based Notices on the Transfer of Negotiable Deposits
第十二条（譲渡性預金の譲渡等に関する告知書に関する経過措置）
The provisions of Article 81-17 (Paper-Based Notice Concerning Transfer of Negotiable Deposits) of the New Regulation apply to the transfer or acquisition of negotiable deposits prescribed in Article 224-2 (Notice Concerning Transfer of Negotiable Deposits) of the New Act that takes place on or after the Effective Date, and the provisions then in force continue to govern the transfer or acquisition of negotiable deposits prescribed in Article 224-2 (Notice Concerning Transfer of Negotiable Deposits) of the Former Act that took place before the Effective Date.
新規則第八十一条の十七（譲渡性預金の譲渡等に関する告知書）の規定は、施行日以後に行われる新法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）に規定する譲渡性預金の譲渡又は譲受けについて適用し、施行日前に行われた旧法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）に規定する譲渡性預金の譲渡又は譲受けについては、なお従前の例による。
Supplementary Provisions, Article 13Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages
第十三条（給与等の源泉徴収票に関する経過措置）
The provisions of Article 93, paragraph (3) (Withholding Receipt for a salary or other wage) of the New Regulation (including where applied mutatis mutandis pursuant to Article 94, paragraph (3) or Article 94-2, paragraph (3) (Withholding Receipts for a public pension or retirement package, etc.) of the New Regulation; the same applies hereinafter in this Article) apply to the written application submitted pursuant to the provisions of Article 93, paragraph (3) of the New Regulation on or after January 1, 2017, and the provisions then in force continue to govern the written application submitted before that date pursuant to the provisions of Article 93, paragraph (3) (Withholding Receipt for a salary or other wage) of the Former Regulation (including where applied mutatis mutandis pursuant to Article 94, paragraph (3) or Article 94-2, paragraph (3) (Withholding Receipts for a public pension or retirement package, etc.) of the Former Regulation).
新規則第九十三条第三項（給与等の源泉徴収票）（新規則第九十四条第三項又は第九十四条の二第三項（公的年金等の源泉徴収票等）において準用する場合を含む。以下この条において同じ。）の規定は、平成二十九年一月一日以後に新規則第九十三条第三項の規定により提出する申請書について適用し、同日前に旧規則第九十三条第三項（給与等の源泉徴収票）（旧規則第九十四条第三項又は第九十四条の二第三項（公的年金等の源泉徴収票等）において準用する場合を含む。）の規定により提出した申請書については、なお従前の例による。
Supplementary Provisions, Article 14Transitional Measures Concerning Forms
第十四条（書式に関する経過措置）
The form specified in Appended Table V (28) of the New Regulation applies to the records submitted pursuant to the provisions of Article 225, paragraph (1) (Payment Reports and Notices of Payment) of the New Act on or after the Effective Date, and the provisions then in force continue to govern the records submitted pursuant to the provisions of Article 225, paragraph (1) (Payment Reports and Notices of Payment) of the Former Act before the Effective Date.
新規則別表第五（二十八）に定める書式は、施行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調書について適用し、施行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調書については、なお従前の例による。
The forms specified in Appended Table VI (1) and Appended Table VI (2) of the New Regulation apply to the Withholding receipts that are submitted pursuant to the provisions of Article 226, paragraph (1) or (2) (Withholding Receipt) of the New Act, or delivered pursuant to the provisions of paragraph (1) or (2) of that Article or the proviso to paragraph (4) of that Article, on or after the Effective Date, and the provisions then in force continue to govern the Withholding receipts that were submitted pursuant to the provisions of Article 226, paragraph (1) or (2) (Withholding Receipt) of the Former Act, or delivered pursuant to the provisions of paragraph (1) or (2) of that Article or the proviso to paragraph (4) of that Article, before the Effective Date.
新規則別表第六（一）及び別表第六（二）に定める書式は、施行日以後に新法第二百二十六条第一項又は第二項（源泉徴収票）の規定により提出し、又は同条第一項、第二項若しくは第四項ただし書の規定により交付する源泉徴収票について適用し、施行日前に旧法第二百二十六条第一項又は第二項（源泉徴収票）の規定により提出し、又は同条第一項、第二項若しくは第四項ただし書の規定により交付した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 VIII (3) of the New Regulation applies to the records submitted pursuant to the provisions of Article 228, paragraph (2) (Record of Dividend Income, etc. Received by the Person of Record) of the New Act on or after the Effective Date, and the provisions then in force continue to govern the records submitted pursuant to the provisions of Article 228, paragraph (2) (Record of Dividend Income, etc. Received by the Person of Record) of the Former Act before the Effective Date.
新規則別表第八（三）に定める書式は、施行日以後に新法第二百二十八条第二項（名義人受領の配当所得等の調書）の規定により提出する調書について適用し、施行日前に旧法第二百二十八条第二項（名義人受領の配当所得等の調書）の規定により提出した調書については、なお従前の例による。
Amending Ordermachine translation
「改正令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 15 of 2016, short name for Cabinet Order No. 145 of 2016, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令) and other Cabinet Orders.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 15 of 2016, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 1 of Cabinet Order No. 145 of 2016.
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. 15 of 2016.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 15 of 2016, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 15 of 2016, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 1 of Cabinet Order No. 145 of 2016 amended it.
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. 15 of 2016, the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 6, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 15 of 2016, the Income Tax Act as it stood before Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)
the Former Regulationmachine translation
「旧規則」
In the supplementary provisions (附則) of Ministry of Finance Order No. 15 of 2016, the Regulation for Enforcement of the Income Tax Act as it stood before Article 1 of that Order amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)