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。
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)