Supplementary Provisions, Article 10Transitional Measures Concerning Forms
第十条(書式に関する経過措置)
The form prescribed in Appended Table V (28) of the New Regulation applies to the reports prescribed in Article 225, paragraph (1) of the Income Tax Act that are submitted under that paragraph on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern the reports prescribed in that paragraph that were submitted under that paragraph before that date.
新規則別表第五(二十八)に定める書式は、この省令の施行の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、同日前に同項の規定により提出した同項に規定する調書については、なお従前の例による。
The form prescribed in Appended Table VI (1) of the New Regulation 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 2025 and for which the date of the last payment is on or after December 1 of that year, 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 December 1 of that year.
The form prescribed in Appended Table VI (2) of the New Regulation applies to the Withholding receipts prescribed in Article 226, paragraph (2) 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 severance pay or other such compensation prescribed in that paragraph that is to be paid on or after January 1, 2026, 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 severance pay or other such compensation that is to be paid before that date.
The form prescribed in Appended Table VI (3) of the New Regulation (excluding the part relating to Note 2 (4) 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 that paragraph that is to be paid on or after January 1, 2026 (hereinafter referred to as "public pension or retirement package" in this paragraph and the following paragraph), and the provisions then in force continue to govern the Withholding receipts prescribed in paragraph (3) of that Article that were submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for 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 (4) 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 that is to be paid during 2025 and for which the date of the last payment is on or after December 1 of that year, and the provisions then in force continue to govern the Withholding receipts prescribed in paragraph (3) of that Article that were submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for public pension or retirement package that is to be paid during that year and for which the date of the last payment is before December 1 of that year.
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 Regulation for Enforcement of the Income Tax Act prior to amendment, with entries made in it in accordance with Appended Table V (28) and Appended Table VI (1) through Appended Table VI (3) of the New Regulation.
前各項に規定する書式は、当分の間、改正前の所得税法施行規則の相当の規定に定める調書又は源泉徴収票に、新規則別表第五(二十八)及び別表第六(一)から別表第六(三)までに準じて、記載したものをもってこれに代えることができる。
With respect to the application of the form prescribed in Appended Table VI (1) of the New Regulation during the period from December 1, 2025 to December 31, 2025, the phrase "specified relative (or, in the case where the salary or other wage is not subject to the application of Article 190 of the Act, a relative for Withholding deduction whose total amount of income prescribed in Article 2, paragraph (1), item (xxx) of the Act or estimated amount thereof exceeds 580,000 yen)" in Note 2 (9), (d) of the Remarks to that table is deemed to be replaced with "specified relative", the phrase "relative for Withholding deduction" in Note 2 (10) of the Remarks to that table is deemed to be replaced with "Claimable Dependent", in Note 2 (14) of the Remarks to that table the phrase "その年中" (during that year) is deemed to be replaced with "、その年中" (during that year, preceded by a comma) and the phrase "to do so, and, where the provisions of Article 41-15-5, paragraph (1) of the Act on Special Measures Concerning Taxation apply, to enter that fact in the "Remarks" column" is deemed to be replaced with "to do so", in Note 2 (17) of the Remarks to that table the phrase ", Article 84-2, paragraph (1) of the Act" is deemed to be replaced with "or Article 84-2, paragraph (1) of the Act", the phrase "or the name of a relative for Withholding deduction" is deemed to be replaced with "the name", and the phrase ", specified relative or relative for Withholding deduction" is deemed to be replaced with "or specified relative", and the phrase "relative for Withholding deduction" in Note 2 (18), (h) of the Remarks to that table is deemed to be replaced with "Claimable Dependent".
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(9)(ニ)中「特定親族(当該給与等が法第190条の規定の適用を受けていないものである場合には、源泉控除対象親族で法第2条第1項第30号に規定する合計所得金額又はその見積額が58万円を超える者)」とあるのは「特定親族」と、同表の備考2(10)中「源泉控除対象親族」とあるのは「控除対象扶養親族」と、同表の備考2(14)中「その年中」とあるのは「、その年中」と、「こととし、租税特別措置法第41条の15の5第1項の規定の適用がある場合には、「摘要」の欄にその旨を記載すること」とあるのは「こと」と、同表の備考2(17)中「、法第84条の2第1項」とあるのは「又は法第84条の2第1項」と、「又は源泉控除対象親族の氏名」とあるのは「の氏名」と、「、特定親族又は源泉控除対象親族」とあるのは「又は特定親族」と、同表の備考2(18)(チ)中「源泉控除対象親族」とあるのは「控除対象扶養親族」とする。
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)
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 inSupplementary Provisions, Article 10, paragraph (4)· applies only in this paragraph and in Supplementary Provisions, Article 10, paragraph (5)