Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation.
この法律は、公布の日から施行する。
Supplementary Provisions, Article 2Principle for Transitional Provisions
第二条（経過規定の原則）
Except as otherwise provided in these Supplementary Provisions, the provisions of the Income Tax Act as amended (hereinafter referred to as "the New Act") apply to income tax for 1968 and subsequent years, and the provisions then in force continue to govern income tax for 1967 and earlier years.
この附則において別段の定めがあるものを除き、改正後の所得税法（以下「新法」という。）の規定は、昭和四十三年分以後の所得税について適用し、昭和四十二年分以前の所得税については、なお従前の例による。
Supplementary Provisions, Article 3Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1968
第三条（昭和四十三年分の所得税の所得控除及び税額の計算に係る特例）
With regard to income tax for 1968, the terms set forth in the middle column of the following table in the provisions of the New Act set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table, respectively.
| Article 28, paragraph (3) (Salary Income Deduction) | (i) if the taxpayer's revenue as prescribed in the preceding paragraph is 900,000 yen or less: the sum total of 100,000 yen plus 20% of the difference arrived at when 100,000 yen is deducted from the taxpayer's revenue (ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 900,000 yen but less than 1,100,000 yen: the sum total of 260,000 yen plus 10% of the difference arrived at when 900,000 yen is deducted from the taxpayer's revenue (iii) if the taxpayer's revenue as prescribed in the preceding paragraph is 1,100,000 yen or more: 280,000 yen | (i) if the taxpayer's revenue as prescribed in the preceding paragraph is 695,000 yen or less: the sum total of 95,000 yen plus 20% of the difference arrived at when 95,000 yen is deducted from the taxpayer's revenue (ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 695,000 yen but not more than 895,000 yen: the sum total of 215,000 yen plus 17.5% of the difference arrived at when 695,000 yen is deducted from the taxpayer's revenue (iii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 895,000 yen but less than 1,095,000 yen: the sum total of 250,000 yen plus 7.5% of the difference arrived at when 895,000 yen is deducted from the taxpayer's revenue (iv) if the taxpayer's revenue as prescribed in the preceding paragraph is 1,095,000 yen or more: 265,000 yen |
| Article 79, paragraphs (1) and (2) (Disability Deduction) | 80,000 yen | 77,500 yen |
| 120,000 yen | 107,500 yen | |
| Article 80, paragraph (1) (Elderly Person Deduction) | 80,000 yen | 77,500 yen |
| Article 81, paragraph (1) (Widow Deduction) | 80,000 yen | 77,500 yen |
| Article 82, paragraph (1) (Working Student Deduction) | 80,000 yen | 77,500 yen |
| Article 83, paragraph (1) (Spousal Deduction) | 160,000 yen | 157,500 yen |
| Article 84, paragraph (1) (Deduction for Dependents) | 80,000 yen | 77,500 yen |
| Article 84, paragraph (2) | In the case referred to in the preceding paragraph, if the Resident has no spouse, the amount of the deduction under that paragraph for one of the Resident's dependents is 100,000 yen. | In the case referred to in the preceding paragraph, the amount of the deduction under that paragraph for the dependents set forth in the following items is the amount set forth in each of those items: (i) one of the dependents of a Resident who has no spouse: 95,000 yen (ii) in the case where two or more Residents who have spouses have their living expenses paid from the same resources (limited to the case where none of those Residents has a Claimable Spouse), one of the dependents of the one of those Residents specified by Cabinet Order: 80,000 yen |
| Article 86, paragraph (1) (Basic Personal Exemption) | 160,000 yen | 157,500 yen |
| Article 90, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) | 1,000,000 yen or less | less than 1,000,000 yen |
| Appended Table II | Appended Table I of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 21 of 1968; hereinafter referred to as the "Amending Act") | |
| Article 190, item (ii) (Year-End Adjustment) | the attached table to Appended Table VII | the attached table to Appended Table V of the Supplementary Provisions of the Amending Act |
| Appended Table VII | Appended Table V of the Supplementary Provisions of the Amending Act | |
| Article 194, paragraph (1), item (vi) (Salary Income Earner's Return for Deduction for Dependents, etc.) | Article 84, paragraph (2) | Article 84, paragraph (2) as its terms are deemed to be replaced pursuant to Article 3, paragraph (1) (Special Provisions on Income Deductions and the Calculation of Tax Amount for Income Tax for 1968) of the Supplementary Provisions of the Amending Act |
| that fact | the fact that the provisions of item (i) or item (ii) of that paragraph apply | |
| Article 201, paragraph (1) (Amount of Tax Withheld from Retirement Income) | Appended Table VIII | Appended Table VI of the Supplementary Provisions of the Amending Act |
昭和四十三年分の所得税については、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
| 第二十八条第三項（給与所得控除） | 一 前項に規定する収入金額が九十万円以下である場合 十万円と当該収入金額から十万円を控除した金額の十分の二に相当する金額との合計額 二 前項に規定する収入金額が九十万円をこえ百十万円未満である場合 二十六万円と当該収入金額から九十万円を控除した金額の十分の一に相当する金額との合計額 三 前項に規定する収入金額が百十万円以上である場合 二十八万円 | 一 前項に規定する収入金額が六十九万五千円以下である場合 九万五千円と当該収入金額から九万五千円を控除した金額の十分の二に相当する金額との合計額 二 前項に規定する収入金額が六十九万五千円をこえ八十九万五千円以下である場合 二十一万五千円と当該収入金額から六十九万五千円を控除した金額の十分の一・七五に相当する金額との合計額 三 前項に規定する収入金額が八十九万五千円をこえ百九万五千円未満である場合 二十五万円と当該収入金額から八十九万五千円を控除した金額の十分の〇・七五に相当する金額との合計額 四 前項に規定する収入金額が百九万五千円以上である場合 二十六万五千円 |
| 第七十九条第一項及び第二項（障害者控除） | 八万円 | 七万七千五百円 |
| 十二万円 | 十万七千五百円 | |
| 第八十条第一項（老年者控除） | 八万円 | 七万七千五百円 |
| 第八十一条第一項（寡婦控除） | 八万円 | 七万七千五百円 |
| 第八十二条第一項（勤労学生控除） | 八万円 | 七万七千五百円 |
| 第八十三条第一項（配偶者控除） | 十六万円 | 十五万七千五百円 |
| 第八十四条第一項（扶養控除） | 八万円 | 七万七千五百円 |
| 第八十四条第二項 | 前項の場合において、居住者に配偶者がないときは、その扶養親族のうち一人についての同項の控除の額は、十万円とする。 | 前項の場合において、次の各号に掲げる扶養親族についての同項の控除の額は、当該各号に掲げる金額とする。 一 配偶者を有しない居住者の扶養親族のうちの一人 九万五千円 二 配偶者を有する二以上の居住者が生計を一にしている場合（これらの居住者のうちに控除対象配偶者を有する者がいない場合に限る。）におけるこれらの居住者のうち政令で定めるものの扶養親族のうちの一人 八万円 |
| 第八十六条第一項（基礎控除） | 十六万円 | 十五万七千五百円 |
| 第九十条第二項（変動所得及び臨時所得の平均課税） | 百万円以下 | 百万円未満 |
| 別表第二 | 所得税法の一部を改正する法律（昭和四十三年法律第二十一号。以下「改正法」という。）附則別表第一 | |
| 第百九十条第二号（年末調整） | 別表第七の附表 | 改正法附則別表第五の附表 |
| 別表第七 | 改正法附則別表第五 | |
| 第百九十四条第一項第六号（給与所得者の扶養控除等申告書） | 第八十四条第二項 | 改正法附則第三条第一項（昭和四十三年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた第八十四条第二項 |
| その旨 | 同項第一号又は第二号の規定の適用を受ける旨 | |
| 第二百一条第一項（退職所得に係る源泉徴収税額） | 別表第八 | 改正法附則別表第六 |
The amount of income tax on taxable gross income, taxable retirement income, or taxable timber income for 1968, or the amount of tax set forth in Article 90, paragraph (1), item (i) of the New Act, is to be the amount of tax set forth in the following items according to the category of tax amount set forth in each of those items:
昭和四十三年分の課税総所得金額、課税退職所得金額若しくは課税山林所得金額に係る所得税の額又は新法第九十条第一項第一号に掲げる税額は、次の各号に掲げる税額の区分に応じ当該各号に掲げる税額によるものとする。
the amount of income tax on taxable gross income or taxable retirement income: the amount of tax specified in Appended Table I of the Supplementary Provisions according to that taxable gross income or taxable retirement income;
課税総所得金額又は課税退職所得金額に係る所得税の額 当該課税総所得金額又は課税退職所得金額に応じ附則別表第一に定める税額
the amount of income tax on taxable timber income: the amount of tax specified in Appended Table II of the Supplementary Provisions according to that taxable timber income;
課税山林所得金額に係る所得税の額 当該課税山林所得金額に応じ附則別表第二に定める税額
the amount of tax set forth in Article 90, paragraph (1), item (i) of the New Act: the amount of tax specified in Appended Table I of the Supplementary Provisions according to the adjusted income prescribed in that item.
新法第九十条第一項第一号に掲げる税額 同号に規定する調整所得金額に応じ附則別表第一に定める税額
Supplementary Provisions, Article 4Transitional Provisions Concerning Deduction for Carryover of Net Loss and Refunds Based on Carryback of Net Loss
第四条（純損失の繰越控除及び繰戻しによる還付に関する経過規定）
The provisions of Article 70, paragraphs (1), (2), and (4) (Deduction for Carryover of Net Loss), Article 140, paragraph (5) (Claim to Be Issued a Refund Based on Carryback of Net Loss), and Article 141, paragraph (4) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the New Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) apply to a Net Loss incurred in each year from 1968 onward, and the provisions then in force continue to govern a Net Loss incurred in each year up to and including 1967.
With regard to the application of the provisions of Article 140, paragraph (1) or Article 141, paragraph (1) of the New Act (including as applied mutatis mutandis pursuant to Article 166 of the New Act; the same applies hereinafter in this Article) in the case where there is a Net Loss in 1968, the amount of income tax that forms the basis for calculating a refund under those provisions is the amount of income tax calculated by applying the provisions of Article 3, paragraph (2) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1967) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 20 of 1967) (including the provisions of Article 90, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Income Tax Act as amended by that Act, as replaced pursuant to paragraph (1) of that Article).
昭和四十三年において純損失の金額がある場合における新法第百四十条第一項又は第百四十一条第一項（これらの規定を新法第百六十六条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、これらの規定による還付金の計算の基礎となる所得税の額は、所得税法の一部を改正する法律（昭和四十二年法律第二十号）附則第三条第二項（昭和四十二年分の所得税の所得控除及び税額の計算の特例）の規定（同条第一項の規定により読み替えられた同法による改正後の所得税法第九十条第二項（変動所得及び臨時所得の平均課税）の規定を含む。）を適用して計算した所得税の額による。
Supplementary Provisions, Article 5Special Provisions on the Calculation of the Tax Prepayment Calculation Base for Income Tax for 1968
第五条（昭和四十三年分の所得税に係る予定納税基準額の計算の特例）
With regard to a Resident's income tax for 1968, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the New Act (hereinafter referred to as the "tax prepayment calculation base") is to be, except in the case where the provisions of the following paragraph apply, the amount calculated by multiplying the amount set forth in item (i) by the rate set forth in item (ii):
the amount obtained by deducting, from the amount of income tax on the person's taxable gross income for 1967 (if the Income in Each Class that formed the basis for calculating that taxable gross income included capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, the amount calculated by deeming those amounts not to have existed in accordance with the provisions of the Cabinet Order based on Article 104, paragraph (1), item (i) (Making Tax Prepayments) of the Income Tax Act before amendment (hereinafter referred to as "the Former Act"), and, if the provisions of Article 2 (Reduction of or Exemption from Income Tax) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947) were applied to income tax for that year, the amount calculated as if the provisions of that Article had not been applied), the amount of income tax that was or should have been collected through withholding from Each Class of Income (excluding that relating to occasional income, miscellaneous income, and Ad Hoc Income not falling under the category of miscellaneous income);
その者の昭和四十二年分の課税総所得金額に係る所得税の額（当該課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、改正前の所得税法（以下「旧法」という。）第百四条第一項第一号（予定納税額の納付）の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算したところにより、同年分の所得税について災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第二条（所得税の軽減又は免除）の規定の適用があつた場合には、同条の規定の適用がなかつたものとして計算したところによる。）から、当該各種所得につき源泉徴収をされた又はされるべき所得税の額（一時所得の金額、雑所得の金額及び雑所得に該当しない臨時所得の金額に係るものを除く。）を控除した金額
the rate obtained under Appended Table III of the Supplementary Provisions according to the taxable gross income that formed the basis for calculating the amount set forth in the preceding item (if an election under Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Former Act has been made for income tax for 1967, the adjusted income prescribed in item (i) of that paragraph, and, if the Income in Each Class that formed the basis for calculating the taxable gross income for that year included capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under the category of miscellaneous income, the amount calculated by deeming those amounts not to have existed in accordance with the provisions of the Cabinet Order based on Article 104, paragraph (1), item (i) of the Former Act; hereinafter referred to as the "taxable aggregate income and similar amount" in this paragraph and the following paragraph) and to the presence or absence of a Claimable Spouse and dependents that formed the basis for calculating that taxable aggregate income and similar amount and the number of those persons.
前号に掲げる金額の計算の基礎となつた課税総所得金額（昭和四十二年分の所得税について旧法第九十条第一項（変動所得及び臨時所得の平均課税）の選択がされている場合には、同項第一号に規定する調整所得金額とし、同年分の課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、旧法第百四条第一項第一号の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算した金額とする。以下次項までにおいて「課税総所得金額等」という。）と当該課税総所得金額等の計算の基礎となつた控除対象配偶者及び扶養親族の有無並びにこれらの者の数に応じ附則別表第三により求めた率
The tax prepayment calculation base for income tax for 1968 of a Resident whose taxable aggregate income and similar amount for 1967 is 20 million yen or more is to be the amount obtained by deducting 13,000 yen from the amount set forth in item (i) of the preceding paragraph for that person.
The calculation of the tax prepayment calculation base for 1968 in the case where the provisions of Article 97, paragraph (1) (Amount of Tax If There Are Household Members Subject to Aggregation) of the Former Act were applied to income tax for 1967 is specified by Cabinet Order.
昭和四十二年分の所得税につき旧法第九十七条第一項（合算対象世帯員がある場合の税額）の規定の適用があつた場合における昭和四十三年分の予定納税基準額の計算については、政令で定める。
The tax prepayment calculation base for a Nonresident's income tax for 1968 is as calculated in accordance with the provisions of the preceding three paragraphs.
Supplementary Provisions, Article 6Transitional Provisions Concerning Withholding on Salary Income and Retirement Income
第六条（給与所得及び退職所得に係る源泉徴収に関する経過規定）
The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount of Tax Collected) of the New Act and Appended Tables IV through VI of the New Act apply to salary or other wage prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes) of the New Act (hereinafter referred to as "salary or other wage" in this Article) that is to be paid on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern salary or other wage that was to be paid before that date.
新法第四編第二章第一節（給与所得に係る源泉徴収義務及び徴収税額）の規定及び新法別表第四から別表第六までは、この法律の施行の日（以下「施行日」という。）以後に支払うべき新法第百八十三条第一項（源泉徴収義務）に規定する給与等（以下この条において「給与等」という。）について適用し、同日前に支払うべき給与等については、なお従前の例による。
The provisions of Article 190 (Year-End Adjustment) of the New Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1968) of the Supplementary Provisions, and Appended Table V of the Supplementary Provisions and the attached table to that Table, apply in the case where, for salary or other wage to be paid in 1968, the day on which the last payment is made falls on or after the Effective Date, and the provisions then in force continue to govern the case where the day on which the last payment is made falls before the Effective Date.
The provisions of Article 194, paragraphs (1) and (2) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the New Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions apply to a salary income earner's return for deduction for dependents, etc. submitted on or after the Effective Date.
附則第三条第一項の規定により読み替えられた新法第百九十四条第一項及び第二項（給与所得者の扶養控除等申告書）の規定は、施行日以後に提出する給与所得者の扶養控除等申告書について適用する。
With regard to the Residents set forth below, except in the case where they submit, on or after the Effective Date, a salary income earner's return for deduction for dependents, etc. under Article 194, paragraph (1) of the New Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions, the provisions of paragraph (2) of that Article apply by deeming that a change prescribed in that paragraph has occurred on that date in the particulars set forth in item (ii), (iii), or (vi) of paragraph (1) of that Article. In this case, the term "first" in paragraph (2) of that Article is deemed to be replaced with "last in that year".
a Resident who, before the Effective Date, submitted a salary income earner's return for deduction for dependents, etc. that contained no statement of particulars concerning a Claimable Spouse but did contain a statement of particulars concerning dependents, and who is to become subject to the application of Article 84, paragraph (2), item (i) (Special Provisions on the Amount of Deduction for Dependents) of the New Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions;
a Resident who, before the Effective Date, submitted a salary income earner's return for deduction for dependents, etc. stating that the Resident falls under the category of a Person with a Disability or that there is a Person with a Disability among the Resident's Claimable Spouse or dependents, if that Person with a Disability falls under the category of a Person with a Particular Disability.
The provisions of Article 201 (Amount of Tax Withheld from Retirement Income) of the New Act as replaced pursuant to Article 3, paragraph (1) of the Supplementary Provisions, and Appended Table VI of the Supplementary Provisions and the table attached to Appended Table VIII of the New Act, apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes from Retirement Income) of the New Act that is to be paid in 1968 and is paid on or after the Effective Date, and the provisions then in force continue to govern such severance pay or other such compensation to be paid in that year that was paid before that date.