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Supplementary Provisions, Article 2Transitional Measures Concerning Matters to Be Stated in a Final Return Showing Income

第二条(確定所得申告書の記載事項に関する経過措置)

The provisions of Article 47, paragraph (3) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") (limited to the part pertaining to item (iii)) (including as applied mutatis mutandis pursuant to Article 67 of the New Regulation) apply to the case of filing, on or after January 1, 2022, a Tax Return for income tax for 2021 and subsequent years, and the provisions then in force continue to govern the case where a Tax Return was filed before that day and the case where a Tax Return for income tax for 2020 and earlier years is filed on or after that day.

改正後の所得税法施行規則(以下「新規則」という。)第四十七条第三項(第三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、令和四年一月一日以後に令和三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し、同日前に確定申告書を提出した場合及び同日以後に令和二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。

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