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, 2025; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items:
この省令は、令和七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 1, paragraph (2), the provisions amending Article 47 (excluding the part relating to paragraph (3), item (xv) of that Article and the part changing item (xxiv) of that paragraph to item (xxv) of that paragraph and adding one item after item (xxiii) of that paragraph), the provisions amending Article 47-2, paragraph (7), the provisions amending item (ii) of that paragraph and paragraph (8) of that Article, the provisions amending paragraph (9) of that Article, the provisions amending paragraph (10) of that Article, the provisions amending Article 48, paragraph (2), the provisions amending Article 73, paragraph (1), item (v) (limited to the part replacing "or paragraph (5)" with "through paragraph (6)"), the provisions amending Article 74-5, the provisions changing that Article to Article 74-7 and adding two Articles after Article 74-4, the provisions amending Article 76-2, paragraph (4), the provisions amending Article 77-4, paragraph (1), item (v) (limited to the part replacing "or paragraph (5)" with "through paragraph (6)"), the provisions amending Article 93, paragraph (1), the provisions amending Appended Table VI (1), and the provisions amending Note 2 (4) of the Remarks to the table of Appended Table VI (3), as well as the provisions of Article 3, Article 4, paragraph (3), Article 6, paragraphs (2) and (3), Article 7, Article 10, paragraphs (2), (5) and (7) and Article 11 of the Supplementary Provisions: December 1, 2025;
第一条第二項の改正規定、第四十七条の改正規定（同条第三項第十五号に係る部分及び同項第二十四号を同項第二十五号とし、同項第二十三号の次に一号を加える部分を除く。）、第四十七条の二第七項の改正規定、同項第二号及び同条第八項の改正規定、同条第九項の改正規定、同条第十項の改正規定、第四十八条第二項の改正規定、第七十三条第一項第五号の改正規定（「又は第五項」を「から第六項まで」に改める部分に限る。）、第七十四条の五の改正規定、同条を第七十四条の七とし、第七十四条の四の次に二条を加える改正規定、第七十六条の二第四項の改正規定、第七十七条の四第一項第五号の改正規定（「又は第五項」を「から第六項まで」に改める部分に限る。）、第九十三条第一項の改正規定、別表第六（一）の改正規定並びに別表第六（三）の表の備考２（４）の改正規定並びに附則第三条、第四条第三項、第六条第二項及び第三項、第七条、第十条第二項、第五項及び第七項並びに第十一条の規定 令和七年十二月一日
the provisions amending Article 1, paragraph (1), the provisions amending Article 47, paragraph (3) (limited to the part changing item (xxiv) of that paragraph to item (xxv) of that paragraph and adding one item after item (xxiii) of that paragraph), the provisions amending Article 48, paragraph (1), item (iv), the provisions amending Article 73, paragraph (1), items (iii) and (iv), the provisions amending item (v) of that paragraph (excluding the part replacing "or paragraph (5)" with "through paragraph (6)"), the provisions amending Article 73-2, paragraph (2), item (ii), the provisions amending Article 74, paragraph (1), the provisions amending Article 77, the provisions amending Article 77-4, paragraph (1), item (iii), the provisions amending item (iv) of that paragraph, the provisions amending item (v) of that paragraph (excluding the part replacing "or paragraph (5)" with "through paragraph (6)"), the provisions amending Article 94, the provisions amending Article 94-2, paragraph (1), item (vii), the provisions amending (a) and (b) of Note 2 (6) of the Remarks to the table of Appended Table V (23), the provisions amending Appended Table VI (2), and the provisions amending Appended Table VI (3) (excluding the part relating to Note 2 (4) of that table), as well as the provisions of Article 4, paragraphs (1) and (2), Article 5, Article 6, paragraph (1), Article 8, Article 9 and Article 10, paragraphs (3) and (4) of the Supplementary Provisions: January 1, 2026;
第一条第一項の改正規定、第四十七条第三項の改正規定（同項第二十四号を同項第二十五号とし、同項第二十三号の次に一号を加える部分に限る。）、第四十八条第一項第四号の改正規定、第七十三条第一項第三号及び第四号の改正規定、同項第五号の改正規定（「又は第五項」を「から第六項まで」に改める部分を除く。）、第七十三条の二第二項第二号の改正規定、第七十四条第一項の改正規定、第七十七条の改正規定、第七十七条の四第一項第三号の改正規定、同項第四号の改正規定、同項第五号の改正規定（「又は第五項」を「から第六項まで」に改める部分を除く。）、第九十四条の改正規定、第九十四条の二第一項第七号の改正規定、別表第五（二十三）の表の備考２（６）（イ）及び（ロ）の改正規定、別表第六（二）の改正規定並びに別表第六（三）の改正規定（同表の備考２（４）に係る部分を除く。）並びに附則第四条第一項及び第二項、第五条、第六条第一項、第八条、第九条並びに第十条第三項及び第四項の規定 令和八年一月一日
the provisions amending Article 90-2, paragraph (1), item (ii), (d): April 1, 2026;
第九十条の二第一項第二号ニの改正規定 令和八年四月一日
the provisions amending Article 47-2, paragraph (14), the provisions changing that paragraph to paragraph (15) of that Article and adding one paragraph after paragraph (13) of that Article, the provisions amending Article 47-3, the provisions amending Article 47-4, and the provisions amending Article 68: January 1, 2027;
第四十七条の二第十四項の改正規定、同項を同条第十五項とし、同条第十三項の次に一項を加える改正規定、第四十七条の三の改正規定、第四十七条の四の改正規定及び第六十八条の改正規定 令和九年一月一日
the provisions amending Article 47-2, paragraph (13), item (viii) and the provisions amending Note 5 of the Remarks to the table of Appended Table III (5): the date of enforcement of the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. __ of 2025).
第四十七条の二第十三項第八号の改正規定及び別表第三（五）の表の備考５の改正規定 医療法等の一部を改正する法律（令和七年法律第 号）附則第一条第五号に掲げる規定の施行の日
Supplementary Provisions, Article 2Transitional Measures Concerning the Method of Depreciation of Depreciable Assets
第二条（減価償却資産の償却の方法に関する経過措置）
The matters specified by Ministry of Finance Order as prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 120 of 2025; hereinafter referred to as the "Amending Order") are the following matters:
所得税法施行令等の一部を改正する政令（令和七年政令第百二十号。以下「改正令」という。）附則第七条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。
name and domicile of the person who submits the written notification prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Amending Order (or residence, if the person has no domicile in Japan);
改正令附則第七条第三項に規定する届出書を提出する者の氏名及び住所（国内に住所がない場合には、居所）
the total amount of the revised acquisition price prescribed in Article 7, paragraph (2) of the Supplementary Provisions of the Amending Order, for each category of asset prescribed in paragraph (3) of that Article, of the transitional leased property prescribed in paragraph (2) of that Article that is held in the year in which the person intends to adopt the transitional lease period straight-line method prescribed in the same paragraph;
改正令附則第七条第二項に規定する経過リース期間定額法を採用しようとする年において有する同項に規定する経過リース資産の同条第三項に規定する資産の種類ごとの同条第二項に規定する改定取得価額の合計額
any other matters for reference.
その他参考となるべき事項
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 provisions of Article 47, paragraphs (1) and (2), and paragraph (3) (limited to the part relating to item (xxi)), and Article 48, paragraph (2) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to cases where a Tax Return for income tax for the year 2025 or any subsequent year is submitted on or after December 1, 2025, and the provisions then in force continue to govern cases where a Tax Return is submitted before that date and cases where a Tax Return for income tax for the year 2024 or any earlier year is submitted on or after that date.
With respect to the application of Articles 47 and 48 of the New Regulation during the period from December 1, 2025 to December 31, 2025, the phrase "基礎並びに" (basis and, joining a larger group) in Article 47, paragraph (1) of the New Regulation is deemed to be replaced with "基礎及び" (basis and, joining a smaller group), the phrase "and item (xxiv) set forth in" in that paragraph is deemed to be replaced with "set forth in", and the phrase "and item (xxiv) set forth in" in Article 48, paragraph (2) of the New Regulation is deemed to be replaced with "set forth in".
令和七年十二月一日から同年十二月三十一日までの間における新規則第四十七条及び第四十八条の規定の適用については、新規則第四十七条第一項中「基礎並びに」とあるのは「基礎及び」と、「及び第二十四号に掲げる」とあるのは「に掲げる」と、新規則第四十八条第二項中「及び第二十四号に掲げる」とあるのは「に掲げる」とする。
Supplementary Provisions, Article 4Transitional Measures Concerning Withholding on Salary Income
第四条（給与所得に係る源泉徴収に関する経過措置）
The provisions of Article 73, paragraph (1) of the New Regulation apply to a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) of the Income Tax Act that is submitted for salary or other wage prescribed in Article 183, paragraph (1) of that Act for which payment is to be received on or after January 1, 2026 (hereinafter referred to as "salary or other wage" in this paragraph and the following paragraph), and the provisions then in force continue to govern a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) of the Income Tax Act that was submitted for salary or other wage for which payment is to be received before that date.
新規則第七十三条第一項の規定は、令和八年一月一日以後に支払を受けるべき所得税法第百八十三条第一項に規定する給与等（以下この項及び次項において「給与等」という。）について提出する同法第百九十四条第八項に規定する給与所得者の扶養控除等申告書について適用し、同日前に支払を受けるべき給与等について提出した同項に規定する給与所得者の扶養控除等申告書については、なお従前の例による。
The provisions of Article 74, paragraph (1) of the New Regulation apply to a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (6) of the Income Tax Act that is submitted for salary or other wage for which payment is to be received on or after January 1, 2026, and the provisions then in force continue to govern a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (6) of the Income Tax Act that was submitted for salary or other wage for which payment is to be received before that date.
新規則第七十四条第一項の規定は、令和八年一月一日以後に支払を受けるべき給与等について提出する所得税法第百九十五条第六項に規定する従たる給与についての扶養控除等申告書について適用し、同日前に支払を受けるべき給与等について提出した同項に規定する従たる給与についての扶養控除等申告書については、なお従前の例による。
With respect to the application of Article 73 of the New Regulation during the period from December 1, 2025 to December 31, 2025, the phrase "paragraphs (4) through (6)" in Article 73, paragraph (1), item (v) of the New Regulation is deemed to be replaced with "paragraph (4) or (6)".
令和七年十二月一日から同年十二月三十一日までの間における新規則第七十三条の規定の適用については、同条第一項第五号中「第四項から第六項まで」とあるのは、「第四項又は第六項」とする。
Supplementary Provisions, Article 5Transitional Measures Concerning Matters to Be Stated in a Return for Receipt of Retirement Income, etc.
第五条（退職所得の受給に関する申告書の記載事項等に関する経過措置）
The proviso to Article 77, paragraph (6) of the New Regulation applies to a return on the receipt of retirement income prescribed in Article 203, paragraph (6) of the Income Tax Act that is accepted for severance pay or other such compensation prescribed in Article 199 of that Act for which payment is to be received on or after January 1, 2026, and the provisions then in force continue to govern a return on the receipt of retirement income prescribed in Article 203, paragraph (6) of the Income Tax Act that is accepted for severance pay or other such compensation prescribed in Article 199 of that Act for which payment is to be received before that date.
新規則第七十七条第六項ただし書の規定は、令和八年一月一日以後に支払を受けるべき所得税法第百九十九条に規定する退職手当等について受理する同法第二百三条第六項に規定する退職所得の受給に関する申告書について適用し、同日前に支払を受けるべき同法第百九十九条に規定する退職手当等について受理する同項に規定する退職所得の受給に関する申告書については、なお従前の例による。
Amending Ordermachine translation
「改正令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 18 of 2025, short name for Cabinet Order No. 120 of 2025, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令) and other Cabinet Orders.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 18 of 2025.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
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, as Article 183, paragraph (1) of that Act refers to them.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 4, paragraph (2)