Supplementary Provisions, Article 8, paragraph (2)（確定申告書の添付書類に関する経過措置）Transitional Measures Concerning Documents to Be Attached to Tax ReturnsAdded
The provisions of Article 120, paragraphs (6) and (7) of the New Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the New Income Tax Act) apply in the case where a Tax Return for income tax for 2026 or subsequent years is submitted on or after January 1, 2027.
新所得税法第百二十条第六項及び第七項（これらの規定を新所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）の規定は、令和九年一月一日以後に令和八年分以後の所得税に係る確定申告書を提出する場合について適用する。