Supplementary Provisions, Article 17Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.
第十七条（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置）
The provisions of Article 81-21, paragraph (3) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-21, paragraph (3) of the Former Regulation that was submitted before the Effective Date.
新規則第八十一条の二十一第三項の規定は、施行日以後に提出する同項に規定する届出書について適用し、施行日前に提出した旧規則第八十一条の二十一第三項に規定する届出書については、なお従前の例による。
Supplementary Provisions, Article 18Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Person Delivering Money, etc.
第十八条（交付金銭等の交付者に提示する書類の範囲等に関する経過措置）
The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply mutatis mutandis under Article 81-25, paragraph (1) of the New Regulation, apply to cases of giving notice under Article 345, paragraph (3) of the New Order on or after the Effective Date.
新規則第八十一条の二十五第一項において準用する新規則第八十一条の六第五項の規定は、施行日以後に新令第三百四十五条第三項の規定による告知をする場合について適用する。
Supplementary Provisions, Article 19Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.
第十九条（交付金銭等の受領者の申請により作成する帳簿の記載事項等に関する経過措置）
The provisions of Article 81-21, paragraph (3) of the New Regulation, which apply mutatis mutandis under Article 81-26 of the New Regulation, apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-21, paragraph (3) of the Former Regulation, which applies mutatis mutandis under Article 81-26 of the Former Regulation, that was submitted before the Effective Date.
新規則第八十一条の二十六において準用する新規則第八十一条の二十一第三項の規定は、施行日以後に提出する同項に規定する届出書について適用し、施行日前に提出した旧規則第八十一条の二十六において準用する旧規則第八十一条の二十一第三項に規定する届出書については、なお従前の例による。
Supplementary Provisions, Article 20Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Person Delivering Redemption Money or a Similar Asset
第二十条（償還金等の交付者に提示する書類の範囲等に関する経過措置）
The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply mutatis mutandis under Article 81-29, paragraph (1) of the New Regulation, apply to cases of giving notice under Article 346, paragraph (3) of the New Order on or after the Effective Date.
新規則第八十一条の二十九第一項において準用する新規則第八十一条の六第五項の規定は、施行日以後に新令第三百四十六条第三項の規定による告知をする場合について適用する。
Supplementary Provisions, Article 21Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset
第二十一条（償還金等の受領者の申請により作成する帳簿の記載事項等に関する経過措置）
The provisions of Article 81-21, paragraph (3) of the New Regulation, which apply mutatis mutandis under Article 81-30 of the New Regulation, apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-21, paragraph (3) of the Former Regulation, which applies mutatis mutandis under Article 81-30 of the Former Regulation, that was submitted before the Effective Date.
新規則第八十一条の三十において準用する新規則第八十一条の二十一第三項の規定は、施行日以後に提出する同項に規定する届出書について適用し、施行日前に提出した旧規則第八十一条の三十において準用する旧規則第八十一条の二十一第三項に規定する届出書については、なお従前の例による。
Supplementary Provisions, Article 22Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Payer of Consideration for Transferring a Beneficial Interest in a Trust
第二十二条（信託受益権の譲渡の対価の支払者に提示する書類の範囲等に関する経過措置）
The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply mutatis mutandis under Article 81-33, paragraph (1) of the New Regulation, apply to cases of giving notice under Article 348 of the New Order on or after the Effective Date.
新規則第八十一条の三十三第一項において準用する新規則第八十一条の六第五項の規定は、施行日以後に新令第三百四十八条の規定による告知をする場合について適用する。
Supplementary Provisions, Article 23Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust
第二十三条（信託受益権の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置）
The provisions of Article 81-34, paragraph (3) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-34, paragraph (3) of the Former Regulation that was submitted before the Effective Date.
新規則第八十一条の三十四第三項の規定は、施行日以後に提出する同項に規定する届出書について適用し、施行日前に提出した旧規則第八十一条の三十四第三項に規定する届出書については、なお従前の例による。
Supplementary Provisions, Article 24Transitional Measures Concerning Notice by the Person Settling a Futures Contract
第二十四条（先物取引の差金等決済をする者の告知に関する経過措置）
The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply mutatis mutandis under Article 81-36, paragraph (2) of the New Regulation, apply to cases of giving notice under Article 350-3 of the New Order on or after the Effective Date.
新規則第八十一条の三十六第二項において準用する新規則第八十一条の六第五項の規定は、施行日以後に新令第三百五十条の三の規定による告知をする場合について適用する。
The provisions of Article 81-36, paragraph (6) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-36, paragraph (6) of the Former Regulation that was submitted before the Effective Date.
新規則第八十一条の三十六第六項の規定は、施行日以後に提出する同項に規定する届出書について適用し、施行日前に提出した旧規則第八十一条の三十六第六項に規定する届出書については、なお従前の例による。
Supplementary Provisions, Article 25Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Payer of Consideration for Transferring Gold Bullion, etc.
第二十五条（金地金等の譲渡の対価の支払者に提示する書類の範囲等に関する経過措置）
The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply mutatis mutandis under Article 81-38, paragraph (1) of the New Regulation, apply to cases of giving notice under Article 350-8 of the New Order on or after the Effective Date.
新規則第八十一条の三十八第一項において準用する新規則第八十一条の六第五項の規定は、施行日以後に新令第三百五十条の八の規定による告知をする場合について適用する。
Supplementary Provisions, Article 26Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.
第二十六条（金地金等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置）
The provisions of Article 81-39, paragraph (3) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-39, paragraph (3) of the Former Regulation that was submitted before the Effective Date.
新規則第八十一条の三十九第三項の規定は、施行日以後に提出する同項に規定する届出書について適用し、施行日前に提出した旧規則第八十一条の三十九第三項に規定する届出書については、なお従前の例による。
Supplementary Provisions, Article 27Transitional Measures Concerning Payment Reports on Futures Transactions
第二十七条（先物取引に関する支払調書に関する経過措置）
The provisions of Article 90-5 of the New Regulation (limited to the part relating to item (iii) of that Article) apply to cash settlements, etc. prescribed in that Article of crypto-asset derivative transactions prescribed in that item that take place on or after January 1, 2021.
Supplementary Provisions, Article 28Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages
第二十八条（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 (limited to the part relating to item (vi)) apply to salary or other wage prescribed in that paragraph that is to be paid on or after January 1, 2023, and the provisions then in force continue to govern salary or other wage prescribed in Article 93, paragraph (1) of the Former Regulation that is to be paid before that date.
新規則第九十三条第一項（第六号に係る部分に限る。）の規定は、令和五年一月一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、同日前に支払うべき旧規則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。
The provisions of Article 93, paragraph (1) of the New Regulation (limited to the part relating to item (ix)) apply to salary or other wage prescribed in that paragraph that is to be paid during 2020 and for which the date of the last payment is on or after the Effective Date, and the provisions then in force continue to govern salary or other wage prescribed in Article 93, paragraph (1) of the Former Regulation that is to be paid during that year and for which the date of the last payment is before the Effective Date.
新規則第九十三条第一項（第九号に係る部分に限る。）の規定は、令和二年中に支払うべき同項に規定する給与等でその最後に支払をする日が施行日以後であるものについて適用し、同年中に支払うべき旧規則第九十三条第一項に規定する給与等でその最後に支払をする日が施行日前であるものについては、なお従前の例による。
With respect to the application of Article 93, paragraph (1) of the New Regulation to salary or other wage prescribed in that paragraph that is to be paid during 2020, for which the date of the last payment is on or after the Effective Date, and to which the provisions of Article 190 of the Income Tax Act as amended by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "New Act") do not apply, the phrase "widow, single parent" in item (ix) of that paragraph is deemed to be replaced with "a widow falling under the provisions of Article 41-17, paragraph (1) (Special Provisions on Widow Deduction) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Amending Act"), or any other widow prescribed in Article 2, paragraph (1), item (xxx) (Definitions) of the Act prior to amendment by the provisions of Article 1 of the Amending Act, or a widower prescribed in item (xxxi) of that paragraph".
令和二年中に支払うべき新規則第九十三条第一項に規定する給与等でその最後に支払をする日が施行日以後であるものであって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。）第百九十条の規定の適用を受けないものについての同項の規定の適用については、同項第九号中「寡婦、ひとり親」とあるのは、「所得税法等の一部を改正する法律（令和二年法律第八号。以下「改正法」という。）第十五条の規定による改正前の租税特別措置法第四十一条の十七第一項（寡婦控除の特例）の規定に該当する寡婦若しくはその他の改正法第一条の規定による改正前の法第二条第一項第三十号（定義）に規定する寡婦、同項第三十一号に規定する寡夫」とする。
Supplementary Provisions, Article 29Transitional Measures Regarding Withholding Receipts for Public Pensions or Retirement Packages
第二十九条（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 (limited to the part relating to item (v)) apply to public pension or retirement package prescribed in that paragraph that is to be paid on or after January 1, 2021, and the provisions then in force continue to govern public pension or retirement package prescribed in Article 94-2, paragraph (1) of the Former Regulation that is to be paid before that date.
新規則第九十四条の二第一項（第五号に係る部分に限る。）の規定は、令和三年一月一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、同日前に支払うべき旧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。
The provisions of Article 94-2, paragraph (1) of the New Regulation (limited to the part relating to item (vii)) apply to public pension or retirement package prescribed in that paragraph that is to be paid on or after January 1, 2023, and the provisions then in force continue to govern public pension or retirement package prescribed in Article 94-2, paragraph (1) of the Former Regulation that is to be paid before that date.
新規則第九十四条の二第一項（第七号に係る部分に限る。）の規定は、令和五年一月一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、同日前に支払うべき旧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 30Transitional Measures Concerning Forms
第三十条（書式に関する経過措置）
The form prescribed in Appended Table V (31) of the New Regulation applies to the report prescribed in Article 225, paragraph (1) of the Income Tax Act that is submitted under that paragraph on or after January 1, 2021, and the provisions then in force continue to govern the report prescribed in that paragraph that was submitted before that date.
新規則別表第五（三十一）に定める書式は、令和三年一月一日以後に所得税法第二百二十五条第一項の規定により提出する同項に規定する調書について適用し、同日前に提出した当該調書については、なお従前の例による。
The form prescribed in Appended Table VI (1) of the New Regulation (limited to the part relating to Note 2 (16) of the Remarks to that table) applies to the Withholding receipts prescribed in Article 226, paragraph (1) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for salary or other wage prescribed in that paragraph that is to be paid on or after January 1, 2023, and the provisions then in force continue to govern the Withholding receipts that were submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such salary or other wage that is to be paid before that date.
The form prescribed in Appended Table VI (1) of the New Regulation (limited to the part relating to Note 2 (17) of the Remarks to that table) applies to the Withholding receipts prescribed in Article 226, paragraph (1) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for salary or other wage prescribed in that paragraph that is to be paid during 2020 and for which the date of the last payment is on or after the Effective Date, and the provisions then in force continue to govern the Withholding receipts that were submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such salary or other wage that is to be paid during that year and for which the date of the last payment is before the Effective Date.
The form prescribed in Appended Table VI (3) of the New Regulation (limited to the part relating to the table in that Appended Table and Note 2 (5) of the Remarks to that Appended Table) applies to the Withholding receipts prescribed in Article 226, paragraph (3) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for public pension or retirement package prescribed in paragraph (3) of that Article that is to be paid on or after January 1, 2021, and the provisions then in force continue to govern the Withholding receipts that were submitted under paragraph (3) of that Article, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such public pension or retirement package that is to be paid before that date.
The form prescribed in Appended Table VI (3) of the New Regulation (limited to the part relating to Note 2 (10) of the Remarks to that table) applies to the Withholding receipts prescribed in Article 226, paragraph (3) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for public pension or retirement package prescribed in paragraph (3) of that Article that is to be paid on or after January 1, 2023, and the provisions then in force continue to govern the Withholding receipts that were submitted under paragraph (3) of that Article, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such public pension or retirement package that is to be paid before that date.
The forms prescribed in the preceding paragraphs may, for the time being, be replaced by a report or Withholding receipt prescribed in the corresponding provision of the Former Regulation, with entries made in it in accordance with Appended Table V (31), Appended Table VI (1) and Appended Table VI (3) of the New Regulation.
With respect to the application of the form prescribed in Appended Table VI (1) of the New Regulation to the Withholding receipts prescribed in Article 226, paragraph (1) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to Article 226, paragraph (4) of the Income Tax Act, for salary or other wage prescribed in Article 226, paragraph (1) of the Income Tax Act that is to be paid during 2020, for which the date of the last payment is on or after the Effective Date and to which the provisions of Article 190 of the New Act do not apply, the phrase "widow, single parent" in Note 2 (17), (f) of the Remarks to that table is deemed to be replaced with "a widow falling under the provisions of Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Amending Act"), or any other widow prescribed in Article 2, paragraph (1), item (xxx) of the Act prior to amendment by the provisions of Article 1 of the Amending Act, or a widower prescribed in item (xxxi) of that paragraph".
令和二年中に支払うべき所得税法第二百二十六条第一項に規定する給与等でその最後に支払をする日が施行日以後であるものであって新法第百九十条の規定の適用を受けないものにつき同項の規定により提出し、又は同項若しくは所得税法第二百二十六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の新規則別表第六（一）に定める書式の適用については、同表の備考２（１７）（ヘ）中「寡婦、ひとり親」とあるのは、「所得税法等の一部を改正する法律（令和２年法律第８号。以下「改正法」という。）第１５条の規定による改正前の租税特別措置法第４１条の１７第１項の規定に該当する寡婦若しくはその他の改正法第１条の規定による改正前の法第２条第１項第３０号に規定する寡婦、同項第３１号に規定する寡夫」とする。
cash settlement, etc.machine translation
「差金等決済」
In Article 90-5, the settlement, or the exercise, abandonment or transfer, that Article 224-5, paragraph (2) of the Income Tax Act sets for each kind of futures transaction (先物取引): settling a commodity or financial derivatives transaction other than by delivery of the commodity or financial instrument, or exercising, abandoning or transferring the securities in Article 2, paragraph (1), item (xix) of the Financial Instruments and Exchange Act.
Short name set inArticle 90-5, paragraph (1)· applies only in this article
crypto-asset derivative transactionmachine translation
「暗号資産デリバティブ取引」
In Article 90-5, paragraph (1), a market derivative transaction, foreign market derivative transaction or over-the-counter derivative transaction referred to in Article 224-5, paragraph (1) of the Income Tax Act that relates to crypto or similar assets (暗号等資産) as defined in Article 2, paragraph (24), item (iii)-2 of the Financial Instruments and Exchange Act, or to a financial indicator referred to in Article 29-2, paragraph (1), item (ix) of that Act.
Defined inArticle 90-5, paragraph (1), item (iii)· applies only in this item
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
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
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 11 of 2020.
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. 11 of 2020, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020).
Short name set inSupplementary Provisions, Article 8, paragraph (1)
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 11 of 2020, 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. 111 of 2020.
Short name set inSupplementary Provisions, Article 9, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 11 of 2020, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 9, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 11 of 2020 amended it.
Short name set inSupplementary Provisions, Article 10, paragraph (1)
Amending Actmachine translation
「改正法」
In the wording that Article 28, paragraph (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 11 of 2020 substitutes into Article 93, paragraph (1), item (ix) of the Regulation for Enforcement of the Income Tax Act, short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020).
Short name set inSupplementary Provisions, Article 28, paragraph (3)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 11 of 2020, the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020).
Short name set inSupplementary Provisions, Article 28, paragraph (3)