Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Ministerial Order comes into effect as of December 2, 2024.
この省令は、令和六年十二月二日から施行する。
Supplementary Provisions, Article 3Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Income Tax Act
第三条（所得税法施行規則の一部改正に伴う経過措置）
With respect to the certificate of insured person for National Health Insurance prescribed in paragraph (1) of the preceding Article, for the application, during the transitional period, of Article 7, paragraph (2) (including as applied mutatis mutandis pursuant to Article 2-5, paragraph (1) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) and Article 81-6, paragraph (2) (including as applied mutatis mutandis pursuant to Article 81-20, paragraph (1), Article 81-25, paragraph (1), Article 81-29, paragraph (1), Article 81-33, paragraph (1), Article 81-36, paragraph (2) and Article 81-38, paragraph (1) of the Regulation for Enforcement of the Income Tax Act and Article 3-17, paragraph (7) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this Article) 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 for Enforcement of the Income Tax Act" in this Article), the term "or" in Article 7, paragraph (2), item (iv) and Article 81-6, paragraph (2), item (iv) of the New Regulation for Enforcement of the Income Tax Act is deemed to be replaced with ", the certificate of insured person for National Health Insurance prescribed in Article 3, paragraph (1) (Transitional Measures Accompanying Partial Amendment of the Regulation for Enforcement of the Income Tax Act) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 66 of 2024), or".
前条第一項に規定する国民健康保険の被保険者証について、経過期間における第一条の規定による改正後の所得税法施行規則（以下この条において「新所得税法施行規則」という。）第七条第二項（租税特別措置法施行規則第二条の五第一項において準用する場合を含む。以下この条において同じ。）及び第八十一条の六第二項（所得税法施行規則第八十一条の二十第一項、第八十一条の二十五第一項、第八十一条の二十九第一項、第八十一条の三十三第一項、第八十一条の三十六第二項及び第八十一条の三十八第一項並びに租税特別措置法施行規則第三条の十七第七項において準用する場合を含む。以下この条において同じ。）の規定の適用については、新所得税法施行規則第七条第二項第四号及び第八十一条の六第二項第四号中「又は」とあるのは、「、租税特別措置法施行規則等の一部を改正する省令（令和六年財務省令第六十六号）附則第三条第一項（所得税法施行規則の一部改正に伴う経過措置）に規定する国民健康保険の被保険者証又は」とする。
With respect to the certificate of insured person for Health Insurance prescribed in paragraph (2) of the preceding Article, for the application, during the transitional period, of Article 7, paragraph (2) and Article 81-6, paragraph (2) of the New Regulation for Enforcement of the Income Tax Act, the term "or" in Article 7, paragraph (2), item (iv) and Article 81-6, paragraph (2), item (iv) of the New Regulation for Enforcement of the Income Tax Act is deemed to be replaced with ", the certificate of insured person for Health Insurance prescribed in Article 3, paragraph (2) (Transitional Measures Accompanying Partial Amendment of the Regulation for Enforcement of the Income Tax Act) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 66 of 2024), or".
前条第二項に規定する健康保険の被保険者証について、経過期間における新所得税法施行規則第七条第二項及び第八十一条の六第二項の規定の適用については、新所得税法施行規則第七条第二項第四号及び第八十一条の六第二項第四号中「又は」とあるのは、「、租税特別措置法施行規則等の一部を改正する省令（令和六年財務省令第六十六号）附則第三条第二項（所得税法施行規則の一部改正に伴う経過措置）に規定する健康保険の被保険者証又は」とする。
With respect to the certificate of insured person for Mariners' Insurance prescribed in paragraph (3) of the preceding Article, for the application, during the transitional period, of Article 7, paragraph (2) and Article 81-6, paragraph (2) of the New Regulation for Enforcement of the Income Tax Act, the term "or" in Article 7, paragraph (2), item (iv) and Article 81-6, paragraph (2), item (iv) of the New Regulation for Enforcement of the Income Tax Act is deemed to be replaced with ", the certificate of insured person for Mariners' Insurance prescribed in Article 3, paragraph (3) (Transitional Measures Accompanying Partial Amendment of the Regulation for Enforcement of the Income Tax Act) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 66 of 2024), or".
前条第三項に規定する船員保険の被保険者証について、経過期間における新所得税法施行規則第七条第二項及び第八十一条の六第二項の規定の適用については、新所得税法施行規則第七条第二項第四号及び第八十一条の六第二項第四号中「又は」とあるのは、「、租税特別措置法施行規則等の一部を改正する省令（令和六年財務省令第六十六号）附則第三条第三項（所得税法施行規則の一部改正に伴う経過措置）に規定する船員保険の被保険者証又は」とする。
With respect to the certificate of insured person for the Medical Care System for the Elderly in the Latter Stage of Life prescribed in paragraph (4) of the preceding Article, for the application, during the transitional period, of Article 7, paragraph (2) and Article 81-6, paragraph (2) of the New Regulation for Enforcement of the Income Tax Act, the term "or" in Article 7, paragraph (2), item (iv) and Article 81-6, paragraph (2), item (iv) of the New Regulation for Enforcement of the Income Tax Act is deemed to be replaced with ", the certificate of insured person for the Medical Care System for the Elderly in the Latter Stage of Life prescribed in Article 3, paragraph (4) (Transitional Measures Accompanying Partial Amendment of the Regulation for Enforcement of the Income Tax Act) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 66 of 2024), or".
前条第四項に規定する後期高齢者医療の被保険者証について、経過期間における新所得税法施行規則第七条第二項及び第八十一条の六第二項の規定の適用については、新所得税法施行規則第七条第二項第四号及び第八十一条の六第二項第四号中「又は」とあるのは、「、租税特別措置法施行規則等の一部を改正する省令（令和六年財務省令第六十六号）附則第三条第四項（所得税法施行規則の一部改正に伴う経過措置）に規定する後期高齢者医療の被保険者証又は」とする。
With respect to the membership certificate of a National Public Servants Mutual Aid Association prescribed in paragraph (5) of the preceding Article, for the application, during the transitional period, of Article 7, paragraph (2) and Article 81-6, paragraph (2) of the New Regulation for Enforcement of the Income Tax Act, the phrase "or health insurance specially-insured day laborer certificate book" in Article 7, paragraph (2), item (iv) and Article 81-6, paragraph (2), item (iv) of the New Regulation for Enforcement of the Income Tax Act is deemed to be replaced with ", health insurance specially-insured day laborer certificate book, or the membership certificate of a National Public Servants Mutual Aid Association prescribed in Article 3, paragraph (5) (Transitional Measures Accompanying Partial Amendment of the Regulation for Enforcement of the Income Tax Act) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 66 of 2024)".
前条第五項に規定する国家公務員共済組合の組合員証について、経過期間における新所得税法施行規則第七条第二項及び第八十一条の六第二項の規定の適用については、新所得税法施行規則第七条第二項第四号及び第八十一条の六第二項第四号中「又は健康保険日雇特例被保険者手帳」とあるのは、「、健康保険日雇特例被保険者手帳又は租税特別措置法施行規則等の一部を改正する省令（令和六年財務省令第六十六号）附則第三条第五項（所得税法施行規則の一部改正に伴う経過措置）に規定する国家公務員共済組合の組合員証」とする。
With respect to the membership certificate of a Local Public Servants Mutual Aid Association prescribed in paragraph (6) of the preceding Article, for the application, during the transitional period, of Article 7, paragraph (2) and Article 81-6, paragraph (2) of the New Regulation for Enforcement of the Income Tax Act, the phrase "or health insurance specially-insured day laborer certificate book" in Article 7, paragraph (2), item (iv) and Article 81-6, paragraph (2), item (iv) of the New Regulation for Enforcement of the Income Tax Act is deemed to be replaced with ", health insurance specially-insured day laborer certificate book, or the membership certificate of a Local Public Servants Mutual Aid Association prescribed in Article 3, paragraph (6) (Transitional Measures Accompanying Partial Amendment of the Regulation for Enforcement of the Income Tax Act) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 66 of 2024)".
前条第六項に規定する地方公務員共済組合の組合員証について、経過期間における新所得税法施行規則第七条第二項及び第八十一条の六第二項の規定の適用については、新所得税法施行規則第七条第二項第四号及び第八十一条の六第二項第四号中「又は健康保険日雇特例被保険者手帳」とあるのは、「、健康保険日雇特例被保険者手帳又は租税特別措置法施行規則等の一部を改正する省令（令和六年財務省令第六十六号）附則第三条第六項（所得税法施行規則の一部改正に伴う経過措置）に規定する地方公務員共済組合の組合員証」とする。
With respect to the participant certificate of the Private School Personnel Mutual Aid System prescribed in paragraph (7) of the preceding Article, for the application, during the transitional period, of Article 7, paragraph (2) and Article 81-6, paragraph (2) of the New Regulation for Enforcement of the Income Tax Act, the phrase "or health insurance specially-insured day laborer certificate book" in Article 7, paragraph (2), item (iv) and Article 81-6, paragraph (2), item (iv) of the New Regulation for Enforcement of the Income Tax Act is deemed to be replaced with ", health insurance specially-insured day laborer certificate book, or the participant certificate of the Private School Personnel Mutual Aid System prescribed in Article 3, paragraph (7) (Transitional Measures Accompanying Partial Amendment of the Regulation for Enforcement of the Income Tax Act) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 66 of 2024)".
前条第七項に規定する私立学校教職員共済制度の加入者証について、経過期間における新所得税法施行規則第七条第二項及び第八十一条の六第二項の規定の適用については、新所得税法施行規則第七条第二項第四号及び第八十一条の六第二項第四号中「又は健康保険日雇特例被保険者手帳」とあるのは、「、健康保険日雇特例被保険者手帳又は租税特別措置法施行規則等の一部を改正する省令（令和六年財務省令第六十六号）附則第三条第七項（所得税法施行規則の一部改正に伴う経過措置）に規定する私立学校教職員共済制度の加入者証」とする。
New Regulation for Enforcement of the Income Tax Actmachine translation
「新所得税法施行規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 66 of 2024.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this article