Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1981; provided, however, that the provisions amending Article 225, paragraph (1) come into effect on January 1, 1983.
この法律は、昭和五十六年四月一日から施行する。ただし、第二百二十五条第一項の改正規定は、昭和五十八年一月一日から施行する。
Supplementary Provisions, Article 2Principles of Transitional Measures
第二条（経過措置の原則）
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 1981 and subsequent years, and the provisions then in force continue to govern income tax for 1980 and prior years.
この附則に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、昭和五十六年分以後の所得税について適用し、昭和五十五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 3Transitional Measures Concerning the Deduction for Carryover of Casualty Loss
第三条（雑損失の繰越控除に関する経過措置）
The provisions of Article 71, paragraph (1) (Deduction for Carryover of Casualty Loss) of the new Act (including as applied under Article 165 (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the new Act) apply to Casualty Loss prescribed in Article 2, paragraph (1), item (xxvi) (Definitions) of the new Act that arises in 1981 or any subsequent year, and the provisions then in force continue to govern Casualty Loss prescribed in Article 2, paragraph (1), item (xxvi) of the Income Tax Act prior to amendment (hereinafter referred to as "the former Act") that arose in 1980 or any prior year.
新法第七十一条第一項（雑損失の繰越控除）（新法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）において適用する場合を含む。）の規定は、昭和五十六年以後の各年において生じた新法第二条第一項第二十六号（定義）に規定する雑損失の金額について適用し、昭和五十五年以前の各年において生じた改正前の所得税法（以下「旧法」という。）第二条第一項第二十六号に規定する雑損失の金額については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning Withholding from 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 Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount of Taxes Withheld) of the new Act and Appended Tables IV through VI of the new Act apply to a salary or other wage prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes from Salary Income) of the new Act (hereinafter referred to as a "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 a salary or other wage to be paid before the effective 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（給与所得に係る源泉徴収義務）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、施行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 and Appended Table VII of the new Act apply to a salary or other wage to be paid in 1981 whose last payment date falls on or after the effective date, and the provisions then in force continue to govern a salary or other wage to be paid in that year whose last payment date falls before the effective date.
The provisions of Article 194, paragraph (1) and Article 195, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the new Act apply to a salary income earner's return for deduction for dependents, etc. prescribed in Article 194, paragraph (4) of the new Act and a return for deduction for dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (4) of the new Act that are submitted on or after the effective date.
新法第百九十四条第一項及び第百九十五条第一項（給与所得者の扶養控除等申告書等）の規定は、施行日以後に提出する新法第百九十四条第四項に規定する給与所得者の扶養控除等申告書及び新法第百九十五条第四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する。
Supplementary Provisions, Article 5Request for Reassessment Concerning Absence From Japan Before the Effective Date
第五条（施行日前に出国をした者に係る更正の請求）
A person who, before the effective date, filed a return under Article 127 (Filing a Tax Return in the Case of Absence From Japan Partway Through the Year) of the former Act (including as applied mutatis mutandis under Article 166 (Application Mutatis Mutandis to Nonresidents) of the former Act) for income tax for 1981, and a person who, before the effective date, received a determination under Article 25 (Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) for income tax for that year, may, if the application of the provisions of the new Act brings about a change in any matter stated in that return or any matter pertaining to that determination (or, if a Reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act was made with respect to those matters before the effective date, the matters after that Reassessment), file with the district director a request for Reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with respect to the matter in which that change arises, by the day on which one year has elapsed from the effective date.
施行日前に昭和五十六年分の所得税につき旧法第百二十七条（年の中途で出国をする場合の確定申告）（旧法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定による申告書を提出した者及び施行日前に同年分の所得税につき国税通則法（昭和三十七年法律第六十六号）第二十五条（決定）の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき施行日前に同法第二十四条（更正）又は第二十六条（再更正）の規定による更正があつた場合には、当該更正後の事項）につき新法の規定の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項について、施行日から起算して一年を経過する日までに、税務署長に対し、国税通則法第二十三条第一項（更正の請求）の更正の請求をすることができる。
If a Reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes has been made based on a request for Reassessment referred to in the preceding paragraph, and interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes is calculated on a refund under Article 159, paragraph (2) (Refunding Taxes Withheld, Based on Reassessment or Determination) of the new Act (including as applied mutatis mutandis under Article 168 (Application Mutatis Mutandis to Nonresidents) of the new Act), the period under that paragraph that forms the basis of that calculation is the period from the effective date until the day on which the decision to pay for that refund is made or the day on which that refund is subject to Appropriation under Article 57, paragraph (1) (Appropriation) of that Act (or, if there is a day before that day on which the Appropriation became possible, that day).
前項の更正の請求に基づく国税通則法第二十四条又は第二十六条の規定による更正があつた場合において、新法第百五十九条第二項（更正又は決定による源泉徴収税額等の還付）（新法第百六十八条（非居住者に対する準用）において準用する場合を含む。）の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算するときは、その計算の基礎となる同項の期間は、施行日からその還付のための支払決定をする日又はその還付金につき同法第五十七条第一項（充当）の規定による充当をする日（同日前にその充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。