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, 2019; 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、平成三十一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 Article 40-10-2 of the Regulation for Enforcement of the Income Tax Act in Article 1, the provisions amending Article 53, paragraph (1), item (iii) of that Regulation, the provisions amending Article 72-4, paragraph (1) of that Regulation, the provisions amending Article 77-2, paragraph (1) and Article 77-3, paragraph (1) of that Regulation, the provisions amending Article 77-4 of that Regulation, the provisions amending Article 77-5 of that Regulation, the provisions amending Article 77-6 of that Regulation, the provisions amending Article 82, paragraph (1), item (v) of that Regulation, the provisions amending Article 83, paragraph (1) of that Regulation, the provisions amending Article 94-2 of that Regulation, the provisions amending Appended Table III (2) of that Regulation, the provisions amending Appended Table III (4) of that Regulation (excluding the part pertaining to Note 25 of that table), the provisions amending Appended Table V (1) of that Regulation, the provisions amending Appended Table V (3) of that Regulation, the provisions amending Appended Table V (5) of that Regulation, the provisions amending Appended Table V (6) of that Regulation, the provisions amending Note 2 (7) of the table in Appended Table V (7) of that Regulation and the provisions amending Appended Table VI (3) of that Regulation, and the provisions of Article 6, paragraph (2) of the Supplementary Provisions: January 1, 2020;
第一条中所得税法施行規則第四十条の十の二の改正規定、同令第五十三条第一項第三号の改正規定、同令第七十二条の四第一項の改正規定、同令第七十七条の二第一項及び第七十七条の三第一項の改正規定、同令第七十七条の四の改正規定、同令第七十七条の五の改正規定、同令第七十七条の六の改正規定、同令第八十二条第一項第五号の改正規定、同令第八十三条第一項の改正規定、同令第九十四条の二の改正規定、同令別表第三（二）の改正規定、同令別表第三（四）の改正規定（同表の備考２５に係る部分を除く。）、同令別表第五（一）の改正規定、同令別表第五（三）の改正規定、同令別表第五（五）の改正規定、同令別表第五（六）の改正規定、同令別表第五（七）の表の備考２（７）の改正規定並びに同令別表第六（三）の改正規定並びに附則第六条第二項の規定 令和二年一月一日
the provisions adding one Article to 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) in Article 2: April 1, 2020;
第二条中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）の附則に一条を加える改正規定 令和二年四月一日
the provisions amending Appended Table V (28) of the Regulation for Enforcement of the Income Tax Act and the provisions amending Appended Table V (29) of that Regulation in Article 1: the date of enforcement of the Act Partially Amending the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. to Contribute to the Continuation of Business Activities of Small and Medium-Sized Enterprises, etc. (Act No. __ of 2019).
第一条中所得税法施行規則別表第五（二十八）の改正規定及び同令別表第五（二十九）の改正規定 中小企業の事業活動の継続に資するための中小企業等経営強化法等の一部を改正する法律（平成三十一年法律第 号）の施行の日
Supplementary Provisions, Article 2Transitional Measures Regarding General Rules for Calculation of the Amount of Income
第二条（所得金額の計算の通則に関する経過措置）
The provisions of Article 19-4, paragraph (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Regulation") apply to mergers and split-off-type company splits that take place on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern mergers and split-off-type company splits that took place before the Effective Date.
第一条の規定による改正後の所得税法施行規則（以下「新規則」という。）第十九条の四第一項の規定は、この省令の施行の日（以下「施行日」という。）以後に行われる合併及び分割型分割について適用し、施行日前に行われた合併及び分割型分割については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Regarding Matters to Be Entered in a Tax Return
第三条（確定申告書の記載事項に関する経過措置）
The matters specified by Ministry of Finance Order as prescribed in Article 122, paragraph (1) of the Income Tax Act after amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), as applied with terms replaced pursuant to the provisions of Article 6, paragraph (1) of the Supplementary Provisions of the Amending Act, are the matters prescribed in Article 47, paragraph (1) of the New Regulation.
所得税法等の一部を改正する法律（平成三十一年法律第六号。以下「改正法」という。）附則第六条第一項の規定により読み替えて適用される改正法第一条の規定による改正後の所得税法（以下「新法」という。）第百二十二条第一項に規定する財務省令で定める事項は、新規則第四十七条第一項に規定する事項とする。
The entries in the return under Article 122, paragraph (1) of the New Act that are made pursuant to the provisions of the latter part of that paragraph, as applied with terms replaced pursuant to the provisions of Article 6, paragraph (1) of the Supplementary Provisions of the Amending Act, are the entries prescribed in Article 47, paragraph (2) of the New Regulation.
改正法附則第六条第一項の規定により読み替えて適用される新法第百二十二条第一項後段の規定による同項の申告書の記載は、新規則第四十七条第二項に規定する記載とする。
The provisions of Article 47, paragraph (3) (limited to the part pertaining to item (vi)) of the New Regulation (including where applied mutatis mutandis pursuant to Article 67 of the New Regulation) apply to the case of submitting, on or after the Effective Date, a Tax Return for income tax for tax year 2019 (meaning the year for the period from January 1, 2019 through December 31, 2019; the same applies hereinafter) and subsequent years, and the provisions then in force continue to govern the case of submitting a Tax Return before the Effective Date and the case of submitting, on or after the Effective Date, a Tax Return for income tax for tax year 2018 and earlier years.
新規則第四十七条第三項（第六号に係る部分に限る。）（新規則第六十七条において準用する場合を含む。）の規定は、施行日以後に令和元年分（平成三十一年一月一日から令和元年十二月三十一日までの期間に係る年分をいう。以下同じ。）以後の所得税に係る確定申告書を提出する場合について適用し、施行日前に確定申告書を提出した場合及び施行日以後に平成三十年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。
The provisions of Article 48, paragraph (2) of the New Regulation (including where applied mutatis mutandis pursuant to Article 67 of the New Regulation) apply to the case of submitting, on or after the Effective Date, a Tax Return for income tax for tax year 2019 and subsequent years.
新規則第四十八条第二項（新規則第六十七条において準用する場合を含む。）の規定は、施行日以後に令和元年分以後の所得税に係る確定申告書を提出する場合について適用する。
Supplementary Provisions, Article 4Transitional Measures Concerning Matters to Be Stated in the Statement of Details of Withheld Tax Amounts, etc. in the Case of Receiving a Refund
第四条（還付を受ける場合の源泉徴収税額等の明細書の記載事項に関する経過措置）
The provisions of Article 53, paragraph (2) of the New Regulation apply to income tax for tax year 2019 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2018 and earlier years.
新規則第五十三条第二項の規定は、令和元年分以後の所得税について適用し、平成三十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 5Transitional Measures Regarding Settlement of Accounts
第五条（決算に関する経過措置）
The provisions of Article 60 of the New Regulation apply to income tax for tax year 2019 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2018 and earlier years.
Supplementary Provisions, Article 6Transitional Measures Concerning Forms
第六条（書式に関する経過措置）
The form specified in Appended Table VI (1) of the New Regulation applies to the Withholding receipt prescribed in Article 226, paragraph (1) of the New Act that is submitted pursuant to the provisions of that paragraph, or delivered pursuant to the provisions of that paragraph or the proviso to paragraph (4) of that Article, in respect of the salary or other wage prescribed in Article 226, paragraph (1) of the New Act that is to be paid on or after the Effective Date, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (1) 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 was submitted pursuant to the provisions of that paragraph, or delivered pursuant to the provisions of that paragraph or the proviso to Article 226, paragraph (4) of the Former Act, in respect of the salary or other wage prescribed in Article 226, paragraph (1) of the Former Act that is to be paid before the Effective Date.
新規則別表第六（一）に定める書式は、施行日以後に支払うべき新法第二百二十六条第一項に規定する給与等につき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、施行日前に支払うべき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。）第二百二十六条第一項に規定する給与等につき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 provisions of Article 94-2, paragraph (1) of the New Regulation and the form specified in Appended Table VI (3) of the New Regulation apply to the Withholding receipt prescribed in Article 226, paragraph (3) of the New Act that is submitted pursuant to the provisions of that paragraph, or delivered pursuant to the provisions of that paragraph or the proviso to paragraph (4) of that Article, in respect of the public pension or retirement package prescribed in Article 226, paragraph (3) of the New Act that is to be paid on or after January 1, 2020, 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 the provisions of that paragraph, or delivered pursuant to the provisions of that paragraph or the proviso to paragraph (4) of that Article, in respect of the public pension or retirement package prescribed in Article 226, paragraph (3) of the Former Act that is to be paid before that day.
新規則第九十四条の二第一項の規定及び新規則別表第六（三）に定める書式は、令和二年一月一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き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き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 two paragraphs may, for the time being, be replaced by Withholding receipts prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1, in which entries have been made in accordance with Appended Table VI (1) and Appended Table VI (3) of the New Regulation.
前二項に規定する書式は、当分の間、第一条の規定による改正前の所得税法施行規則の相当の規定に定める源泉徴収票に、新規則別表第六（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。
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 6 of 2019.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 6 of 2019, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 6 of 2019, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019).
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. 6 of 2019, the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019), as read under Article 6, paragraph (1) of that Act's supplementary provisions.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
tax year 2019machine translation
「令和元年分」
The tax year running from 1 January 2019 (the 31st year of Heisei) to 31 December 2019 (the first year of Reiwa), which spans the change of era name.
Defined inSupplementary Provisions, Article 3, paragraph (3)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 6 of 2019, the Income Tax Act as it stood before Article 1 of Act No. 6 of 2019, which those supplementary provisions call 改正法 (the amending law), amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)