5 articles

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, 2026; 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、令和八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 Appended Table VI (1) (limited to the part relating to Note 2 (4) of that table and the part relating to Note 2 (5) of that table), the provisions amending Note 2 (4), (a) of the Remarks to the table of Appended Table VI (3), and the provisions of Article 5 and Article 6, paragraphs (3) and (4) of the Supplementary Provisions: December 1, 2026;

別表第六（一）の改正規定（同表の備考２（４）に係る部分及び同表の備考２（５）に係る部分に限る。）及び別表第六（三）の表の備考２（４）（イ）の改正規定並びに附則第五条並びに第六条第三項及び第四項の規定　令和八年十二月一日

the provisions amending Article 47-2, paragraph (14), item (i), the provisions amending Article 53, and the provisions amending Note 2 (12) of the Remarks to the table of Appended Table V (28): January 1, 2027;

第四十七条の二第十四項第一号の改正規定、第五十三条の改正規定及び別表第五（二十八）の表の備考２（１２）の改正規定　令和九年一月一日

the provisions amending Article 28, item (v): the date of enforcement of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024);

第二十八条第五号の改正規定　二酸化炭素の貯留事業に関する法律（令和六年法律第三十八号）の施行の日

the provisions amending Article 35: the date of enforcement of the Act on Procedures, etc. for the Adjustment of Business Operators' Debts Owed to Financial Institutions, etc. to Facilitate Smooth Business Revitalization (Act No. 67 of 2025);

第三十五条の改正規定　円滑な事業再生を図るための事業者の金融機関等に対する債務の調整の手続等に関する法律（令和七年法律第六十七号）の施行の日

the provisions amending Article 60, paragraph (2), the provisions amending Appended Table V (31), and the provisions of Article 6, paragraph (2) of the Supplementary Provisions: January 1 of the year following the year that includes the date of enforcement of the Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. __ of 2026).

第六十条第二項の改正規定及び別表第五（三十一）の改正規定並びに附則第六条第二項の規定　金融商品取引法及び資金決済に関する法律の一部を改正する法律（令和八年法律第　号）の施行の日の属する年の翌年の一月一日

Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Corporations Significantly Contributing to the Promotion of Public Interest

第二条（公益の増進に著しく寄与する法人の範囲に関する経過措置）

The provisions of Article 40-9, paragraph (1), item (ii) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to specified donations prescribed in Article 78, paragraph (1) of the Income Tax Act that an individual pays on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern specified donations prescribed in that paragraph that an individual paid before the Effective Date.

改正後の所得税法施行規則（以下「新規則」という。）第四十条の九第一項第二号の規定は、個人がこの省令の施行の日（以下「施行日」という。）以後に支出する所得税法第七十八条第一項に規定する特定寄附金について適用し、個人が施行日前に支出した同項に規定する特定寄附金については、なお従前の例による。

Supplementary Provisions, Article 3Transitional Measures Concerning the Method of Investing Trust Property of a Specified Public Interest Trust, etc.

第三条（特定公益信託の信託財産の運用の方法等に関する経過措置）

The provisions of Article 40-10, paragraph (2) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation"), which are based on the provisions of Article 217-2, paragraph (3), item (viii) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 141 of 2024) as treated as remaining in force pursuant to the provisions of Article 4 of the Supplementary Provisions of that Cabinet Order, remain in force.

所得税法施行令の一部を改正する政令（令和六年政令第百四十一号）附則第四条の規定によりなおその効力を有するものとされる同令による改正前の所得税法施行令第二百十七条の二第三項第八号の規定に基づく改正前の所得税法施行規則（以下「旧規則」という。）第四十条の十第二項の規定は、なおその効力を有する。

Supplementary Provisions, Article 4Transitional Measures Concerning Documents, etc. to Be Attached to a Final Return Showing Income

第四条（確定所得申告書に添付すべき書類等に関する経過措置）

In the case where an individual applies the provisions of Article 78, paragraph (1) of the Income Tax Act by deeming the money prescribed in Article 78, paragraph (3) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024), as treated as remaining in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act, to be a specified donation prescribed in Article 78, paragraph (2) of the Income Tax Act, the provisions of Article 47-2, paragraph (3), item (ii) of the Former Regulation remain in force. In this case, the phrase "of Article 78, paragraph (3) of the Act" in that item is deemed to be replaced with "of Article 78, paragraph (3) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024; hereinafter referred to as the "2024 Amending Act" in this item), as treated as remaining in force pursuant to the provisions of Article 3, paragraph (1) (Transitional Measures Concerning Donation Deduction) of the Supplementary Provisions of the 2024 Amending Act", the phrase "Article 78, paragraph (3) of the Act" in (a) of that item is deemed to be replaced with "Article 3, paragraph (1) of the Supplementary Provisions of the 2024 Amending Act", and the phrase "Article 217-2, paragraph (3) of the Order" in (b) of that item is deemed to be replaced with "Article 217-2, paragraph (3) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 141 of 2024), as treated as remaining in force pursuant to the provisions of Article 4 (Transitional Measures Concerning Requirements, etc. of Specified Public Interest Trusts) of the Supplementary Provisions of that Cabinet Order".

個人が所得税法等の一部を改正する法律（令和六年法律第八号）附則第三条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法第七十八条第三項の規定により同項に規定する金銭を所得税法第七十八条第二項に規定する特定寄附金とみなして同条第一項の規定を適用する場合には、旧規則第四十七条の二第三項第二号の規定は、なおその効力を有する。この場合において、同号中「法第七十八条第三項の」とあるのは「所得税法等の一部を改正する法律（令和六年法律第八号。以下この号において「令和六年改正法」という。）附則第三条第一項（寄附金控除に関する経過措置）の規定によりなおその効力を有するものとされる令和六年改正法第一条の規定による改正前の所得税法第七十八条第三項の」と、同号イ中「法第七十八条第三項」とあるのは「令和六年改正法附則第三条第一項」と、同号ロ中「令第二百十七条の二第三項」とあるのは「所得税法施行令の一部を改正する政令（令和六年政令第百四十一号）附則第四条（特定公益信託の要件等に関する経過措置）の規定によりなおその効力を有するものとされる同令による改正前の所得税法施行令第二百十七条の二第三項」とする。

Supplementary Provisions, Article 6Transitional Measures Concerning Forms

第六条（書式に関する経過措置）

The forms prescribed in Appended Table V (1), Appended Table V (28) (limited to the part relating to Note 2 (11) of the Remarks to that table) and Appended Table VIII (3) of the New Regulation apply to the reports prescribed in Article 225, paragraph (1) or Article 228, paragraph (2) of the Income Tax Act that are submitted under those provisions on or after the Effective Date, and the provisions then in force continue to govern the reports prescribed in those provisions that were submitted under those provisions before the Effective Date.

新規則別表第五（一）、別表第五（二十八）（同表の備考２（１１）に係る部分に限る。）及び別表第八（三）に定める書式は、施行日以後に所得税法第二百二十五条第一項又は第二百二十八条第二項の規定により提出するこれらの規定に規定する調書について適用し、施行日前にこれらの規定により提出したこれらの規定に規定する調書については、なお従前の例による。

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 (1), Appended Table V (28), Appended Table V (31), Appended Table VI (1), Appended Table VI (3) and Appended Table VIII (3) of the New Regulation.

前各項に規定する書式は、当分の間、旧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（一）、別表第五（二十八）、別表第五（三十一）、別表第六（一）、別表第六（三）及び別表第八（三）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。

Search

Supplementary Provisions