Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on October 1, 1987; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、昭和六十二年十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。
Omitted
略
the following provisions: January 1, 1988;
次に掲げる規定 昭和六十三年一月一日
in Article 2, the provisions amending the table of contents of the Income Tax Act (excluding the part replacing "Section 3 Withholding from Distributions of Profits under Silent Partnership Agreements and Similar Agreements (Articles 210 and 211)" with "/Section 3 Withholding from Supplementary Benefits and Similar Amounts for Installment Savings (Articles 209-2 and 209-3)/Section 4 Withholding from Distributions of Profits under Silent Partnership Agreements and Similar Agreements (Articles 210 and 211)/"), the provisions amending Article 28, paragraph (1), Article 29, the items of Article 31, and Article 35, paragraph (2) of that Act, the provisions adding three paragraphs to that Article, the provisions amending Article 37, paragraph (1) of that Act, the provisions adding one Division to Part II, Chapter II, Section 2, Subsection 4 of that Act, the provisions amending Article 73, paragraph (1), Article 80, paragraph (1), Article 120, paragraph (3), item (iii), Article 161, item (viii) and sub-items (a) and (b) of that item, Article 172, paragraph (1), and the heading of Article 188 and that Article of that Act, the provisions deleting the items of that Article, the provisions amending Article 195, paragraph (1) and Article 202 of that Act, the provisions adding one Chapter after Part IV, Chapter III of that Act, the provisions amending Article 215 of that Act, the provisions adding one paragraph to Article 226 of that Act, the provisions amending the heading of Article 231 and that Article of that Act, the provisions amending Article 239, paragraph (1) of that Act (limited to the part adding ", Article 203-2 (Obligation to Withhold Taxes from Public Pensions and Retirement Packages)" after "(Obligation to Withhold Taxes from Retirement Income)"), the provisions amending Article 240, paragraph (1) of that Act (limited to the part adding ", Article 203-2 (Obligation to Withhold Taxes from Public Pensions and Retirement Packages)" after "(Obligation to Withhold Taxes from Retirement Income)"), the provisions amending paragraph (3) of that Article (limited to the part adding ", Article 203-2" after "Article 199"), the provisions amending Article 242, item (iii) of that Act (limited to the part adding ", Article 203-2 (Obligation to Withhold Taxes from Public Pensions and Retirement Packages)" after "(Obligation to Withhold Taxes from Retirement Income)"), and the provisions amending item (vii) of that Article, as well as the provisions of Articles 9 through 11, Article 13, Article 21, Article 24, paragraph (3), and Article 25 of the Supplementary Provisions.
第二条中所得税法の目次の改正規定（「第三節 匿名組合契約等の利益の分配に係る源泉徴収（第二百十条・第二百十一条）」を「／第三節 定期積金の給付補てん金等に係る源泉徴収（第二百九条の二・第二百九条の三）／第四節 匿名組合契約等の利益の分配に係る源泉徴収（第二百十条・第二百十一条）／」に改める部分を除く。）、同法第二十八条第一項、第二十九条、第三十一条各号及び第三十五条第二項の改正規定、同条に三項を加える改正規定、同法第三十七条第一項の改正規定、同法第二編第二章第二節第四款に一目を加える改正規定、同法第七十三条第一項、第八十条第一項、第百二十条第三項第三号、第百六十一条第八号並びに同号イ及び同号ロ、第百七十二条第一項並びに第百八十八条の見出し及び同条の改正規定、同条各号を削る改正規定、同法第百九十五条第一項及び第二百二条の改正規定、同法第四編第三章の次に一章を加える改正規定、同法第二百十五条の改正規定、同法第二百二十六条に一項を加える改正規定、同法第二百三十一条の見出し及び同条の改正規定、同法第二百三十九条第一項の改正規定（「（退職所得に係る源泉徴収義務）」の下に「、第二百三条の二（公的年金等に係る源泉徴収義務）」を加える部分に限る。）、同法第二百四十条第一項の改正規定（「（退職所得に係る源泉徴収義務）」の下に「、第二百三条の二（公的年金等に係る源泉徴収義務）」を加える部分に限る。）、同条第三項の改正規定（「第百九十九条」の下に「、第二百三条の二」を加える部分に限る。）、同法第二百四十二条第三号の改正規定（「（退職所得に係る源泉徴収義務）」の下に「、第二百三条の二（公的年金等に係る源泉徴収義務）」を加える部分に限る。）並びに同条第七号の改正規定並びに附則第九条から第十一条まで、第十三条、第二十一条、第二十四条第三項及び第二十五条の規定
the following provisions: April 1, 1988.
次に掲げる規定 昭和六十三年四月一日
in Article 2, the provisions amending the table of contents of the Income Tax Act (limited to the part replacing "Section 3 Withholding from Distributions of Profits under Silent Partnership Agreements and Similar Agreements (Articles 210 and 211)" with "/Section 3 Withholding from Supplementary Benefits and Similar Amounts for Installment Savings (Articles 209-2 and 209-3)/Section 4 Withholding from Distributions of Profits under Silent Partnership Agreements and Similar Agreements (Articles 210 and 211)/"), the provisions amending Article 3, paragraph (1), Article 5, paragraphs (3) and (4), Article 7, paragraph (1), and the heading of Article 9-2 and paragraphs (1) through (3) of that Article of that Act, the provisions deleting paragraph (4) of that Article, the provisions amending paragraph (5) of that Article, the provisions renumbering that paragraph as paragraph (4) of that Article, the provisions amending the heading of Article 10 and paragraphs (1), (3), (5), and (8) of that Article and Article 11, paragraphs (1) through (3) of that Act, the provisions adding one paragraph to that Article, the provisions amending Article 13, paragraph (1) and Article 161, items (i) and (xi) of that Act, the provisions renumbering that item as item (xii) of that Article, the provisions amending item (x) of that Article, the provisions adding one item after that item, the provisions amending Article 162, Article 164, paragraphs (1) and (2), Article 170, and Article 174 of that Act, the provisions renumbering item (v) of that Article as item (xi) of that Article, item (iv) of that Article as item (x) of that Article, and item (iii) of that Article as item (ix) of that Article, and adding six items after item (ii) of that Article, the provisions amending Article 175, items (i) and (iii) of that Act, the provisions renumbering that item as item (iv) of that Article, the provisions amending item (ii) of that Article, the provisions renumbering that item as item (iii) of that Article and adding one item after item (i) of that Article, the provisions amending Article 177, paragraph (1), Article 178, Article 179, Article 181, paragraph (1), and Article 182 of that Act, the provisions adding items to that Article, the provisions in Part IV, Chapter IV of that Act renumbering Section 3 as Section 4 and adding one Section after Section 2, the provisions amending Article 212, paragraphs (1) and (3) and Article 213, paragraphs (1) and (2) of that Act, the provisions renumbering item (iii) of that paragraph as item (iv) of that paragraph and item (ii) of that paragraph as item (iii) of that paragraph and adding one item after item (i) of that paragraph, the provisions amending Article 225, paragraph (1), items (iii) and (viii) of that Act, the provisions amending Article 239, paragraph (1) of that Act (limited to the part adding ", Article 209-2 (Obligation to Withhold Taxes from Supplementary Benefits and Similar Amounts for Installment Savings)" after "Obligation to Withhold Taxes from Pensions)"), the provisions amending Article 240, paragraph (1) of that Act (limited to the part adding ", Article 209-2 (Obligation to Withhold Taxes from Supplementary Benefits and Similar Amounts for Installment Savings)" after "Obligation to Withhold Taxes from Pensions)"), the provisions amending paragraph (3) of that Article (limited to the part adding ", Article 209-2" after "Article 207"), and the provisions amending Article 242, item (iii) of that Act (limited to the part adding ", Article 209-2 (Obligation to Withhold Taxes from Supplementary Benefits and Similar Amounts for Installment Savings)" after "Obligation to Withhold Taxes from Pensions)"), as well as the provisions of Articles 3 and 4, Articles 6 through 8, Articles 16, 17, 22, and 23, and Article 24, paragraphs (1) and (2) of the Supplementary Provisions.
第二条中所得税法の目次の改正規定（「第三節 匿名組合契約等の利益の分配に係る源泉徴収（第二百十条・第二百十一条）」を「／第三節 定期積金の給付補てん金等に係る源泉徴収（第二百九条の二・第二百九条の三）／第四節 匿名組合契約等の利益の分配に係る源泉徴収（第二百十条・第二百十一条）／」に改める部分に限る。）、同法第三条第一項、第五条第三項及び第四項、第七条第一項並びに第九条の二の見出し及び同条第一項から第三項までの改正規定、同条第四項を削る改正規定、同条第五項の改正規定、同項を同条第四項とする改正規定、同法第十条の見出し並びに同条第一項、第三項、第五項及び第八項並びに第十一条第一項から第三項までの改正規定、同条に一項を加える改正規定、同法第十三条第一項並びに第百六十一条第一号及び第十一号の改正規定、同号を同条第十二号とする改正規定、同条第十号の改正規定、同号の次に一号を加える改正規定、同法第百六十二条、第百六十四条第一項及び第二項、第百七十条並びに第百七十四条の改正規定、同条第五号を同条第十一号とし、同条第四号を同条第十号とし、同条第三号を同条第九号とし、同条第二号の次に六号を加える改正規定、同法第百七十五条第一号及び第三号の改正規定、同号を同条第四号とする改正規定、同条第二号の改正規定、同号を同条第三号とし、同条第一号の次に一号を加える改正規定、同法第百七十七条第一項、第百七十八条、第百七十九条、第百八十一条第一項及び第百八十二条の改正規定、同条に各号を加える改正規定、同法第四編第四章中第三節を第四節とし、第二節の次に一節を加える改正規定、同法第二百十二条第一項及び第三項並びに第二百十三条第一項及び第二項の改正規定、同項第三号を同項第四号とし、同項第二号を同項第三号とし、同項第一号の次に一号を加える改正規定、同法第二百二十五条第一項第三号及び第八号の改正規定、同法第二百三十九条第一項の改正規定（「年金に係る源泉徴収義務）」の下に「、第二百九条の二（定期積金の給付補てん金等に係る源泉徴収義務）」を加える部分に限る。）、同法第二百四十条第一項の改正規定（「年金に係る源泉徴収義務）」の下に「、第二百九条の二（定期積金の給付補てん金等に係る源泉徴収義務）」を加える部分に限る。）、同条第三項の改正規定（「第二百七条」の下に「、第二百九条の二」を加える部分に限る。）並びに同法第二百四十二条第三号の改正規定（「年金に係る源泉徴収義務）」の下に「、第二百九条の二（定期積金の給付補てん金等に係る源泉徴収義務）」を加える部分に限る。）並びに附則第三条、第四条、第六条から第八条まで、第十六条、第十七条、第二十二条、第二十三条並びに第二十四条第一項及び第二項の規定
Supplementary Provisions, Article 2Principles of Transitional Measures Accompanying the Partial Amendment of the Income Tax Act
第二条（所得税法の一部改正に伴う経過措置の原則）
Except as otherwise provided in these Supplementary Provisions, the provisions of the Income Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Income Tax Act") apply to income tax for 1987 and subsequent years, and the provisions then in force continue to govern income tax for 1986 and prior years.
この附則に別段の定めがあるものを除き、第二条の規定による改正後の所得税法（以下「新所得税法」という。）の規定は、昭和六十二年分以後の所得税について適用し、昭和六十一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 Taxation of Income Tax on Interest and Similar Income or Supplementary Benefits and Similar Amounts Received by a Domestic Corporation
第三条（内国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置）
The provisions of Article 5, paragraph (3), Article 7, paragraph (1), item (iv), Article 174, and Article 175 of the New Income Tax Act apply to interest and similar income or compensation for periodic deposits, finance charges, profits, or margin profits (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph and paragraph (3)) set forth in Article 174, item (i) or items (iii) through (viii) of the New Income Tax Act that a Domestic Corporation is to be paid on or after April 1, 1988 (or, for ordinary deposits and other deposits specified by Cabinet Order as being similar thereto (referred to as "ordinary deposits and similar deposits" in the following paragraph), the date specified by Cabinet Order; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern such interest and similar income or compensation for periodic deposits or similar amounts to be paid before April 1 of that year.
新所得税法第五条第三項、第七条第一項第四号、第百七十四条及び第百七十五条の規定は、内国法人が昭和六十三年四月一日（普通預金その他これに類するものとして政令で定めるもの（次項において「普通預金等」という。）にあつては、政令で定める日。以下この項において同じ。）以後に支払を受けるべき新所得税法第百七十四条第一号又は第三号から第八号までに掲げる利子等又は給付補てん金、利息、利益若しくは差益（以下この項及び第三項において「給付補てん金等」という。）について適用し、同年四月一日前に支払を受けるべき当該利子等又は給付補てん金等については、なお従前の例による。
Notwithstanding the provisions of the preceding paragraph, the provisions then in force continue to govern the portion of interest and similar income set forth in Article 174, item (i) of the New Income Tax Act (excluding those pertaining to ordinary deposits and similar deposits; hereinafter referred to as "interest and similar income" in this paragraph) that a Domestic Corporation is to be paid on or after April 1, 1988 and that corresponds to a calculation period for interest and similar income that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that calculation period for interest and similar income until March 31 of that year.
内国法人が昭和六十三年四月一日以後に支払を受けるべき新所得税法第百七十四条第一号に掲げる利子等（普通預金等に係るものを除く。以下この項において「利子等」という。）で同日を含む利子等の計算期間に対応するもののうち、その利子等の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子等については、前項の規定にかかわらず、なお従前の例による。
Notwithstanding the provisions of paragraph (1), the provisions then in force continue to govern the portion of compensation for periodic deposits or similar amounts that a Domestic Corporation is to be paid on or after April 1, 1988 and that correspond to a period specified by Cabinet Order as a calculation period for compensation for periodic deposits or similar amounts that includes that date, which is equivalent to the amount calculated pursuant to Cabinet Order as the amount corresponding to the period from the first day of that period until March 31 of that year.
Supplementary Provisions, Article 4Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Supplementary Benefits and Similar Amounts Received by a Foreign Corporation
第四条（外国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置）
The provisions of Article 5, paragraph (4), Article 7, paragraph (1), item (v), Article 178, and Article 179 of the New Income Tax Act apply to interest and similar income set forth in Article 161, item (iv) of the New Income Tax Act or compensation for periodic deposits, finance charges, profits, or margin profits set forth in item (xi) of that Article (hereinafter referred to as "compensation for periodic deposits or similar amounts" in this paragraph and paragraph (3)) that a Foreign Corporation is to be paid on or after April 1, 1988 (or, for ordinary deposits and other deposits specified by Cabinet Order as being similar thereto (referred to as "ordinary deposits and similar deposits" in the following paragraph), the date specified by Cabinet Order; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern such interest and similar income or compensation for periodic deposits or similar amounts to be paid before April 1 of that year.
新所得税法第五条第四項、第七条第一項第五号、第百七十八条及び第百七十九条の規定は、外国法人が昭和六十三年四月一日（普通預金その他これに類するものとして政令で定めるもの（次項において「普通預金等」という。）にあつては、政令で定める日。以下この項において同じ。）以後に支払を受けるべき新所得税法第百六十一条第四号に掲げる利子等又は同条第十一号に掲げる給付補てん金、利息、利益若しくは差益（以下この項及び第三項において「給付補てん金等」という。）について適用し、同年四月一日前に支払を受けるべき当該利子等又は給付補てん金等については、なお従前の例による。
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to interest and similar income set forth in Article 161, item (iv) of the New Income Tax Act (excluding those pertaining to ordinary deposits and similar deposits) that a Foreign Corporation is to be paid on or after April 1, 1988 and that corresponds to a calculation period for interest and similar income that includes that date.
前条第二項の規定は、外国法人が昭和六十三年四月一日以後に支払を受けるべき新所得税法第百六十一条第四号に掲げる利子等（普通預金等に係るものを除く。）で同日を含む利子等の計算期間に対応するものについて準用する。
The provisions of paragraph (3) of the preceding Article apply mutatis mutandis to compensation for periodic deposits or similar amounts that a Foreign Corporation is to be paid on or after April 1, 1988 and that correspond to a period specified by Cabinet Order as a calculation period that includes that date.
Supplementary Provisions, Article 5Transitional Measures Concerning Income from the Transfer of Securities
第五条（有価証券の譲渡による所得に関する経過措置）
The provisions of Article 9, paragraph (1), item (xi) and paragraph (2), item (iii) of the New Income Tax Act apply to income from the transfer of Securities made on or after October 1, 1987, and the provisions then in force continue to govern income from the transfer of Securities made before that date.
新所得税法第九条第一項第十一号及び第二項第三号の規定は、昭和六十二年十月一日以後に行う有価証券の譲渡による所得について適用し、同日前に行つた有価証券の譲渡による所得については、なお従前の例による。
Supplementary Provisions, Article 6Transitional Measures Concerning Nontaxability, etc. of Interest Income from Postal Savings of Elderly Persons or Similar Persons
第六条（老人等の郵便貯金の利子所得の非課税等に関する経過措置）
The provisions of Article 9-2 of the New Income Tax Act apply to postal savings deposited on or after April 1, 1988 by an individual who has a domicile in Japan and who is an elderly person or similar person prescribed in Article 9-2, paragraph (1) of the New Income Tax Act (hereinafter referred to as an "elderly person or similar person" in this Article and the following Article).
The provisions then in force continue to govern the following interest on postal savings:
郵便貯金の利子で次に掲げるものについては、なお従前の例による。
interest to be received before April 1, 1988;
昭和六十三年四月一日前に支払を受けるべき利子
among interest corresponding to an interest calculation period that includes April 1, 1988, the part of the interest equivalent to the amount calculated pursuant to Cabinet Order as the amount of the interest corresponding to the period from the first day of that interest calculation period to March 31, 1988.
昭和六十三年四月一日を含む利子の計算期間に対応する利子のうち、その利子の計算期間の初日から同年三月三十一日までの期間に対応するものの額として政令で定めるところにより計算した金額に相当する部分の利子
If an individual who has a domicile in Japan and who falls under the category of an elderly person or similar person as of April 1, 1988 holds postal savings deposited before that date (excluding ordinary postal savings prescribed in Article 7, paragraph (1), item (i) of the Postal Savings Act (Act No. 144 of 1947)) which, on the day before that date, fall under the main clause of Article 9-2, paragraph (1) of the Income Tax Act prior to amendment by the provisions of Article 2 (hereinafter referred to as "the Former Income Tax Act"), and, during the period from April 1, 1988 to the day on which the individual, on or after that date, first receives payment of interest on those postal savings (limited to interest to be received on or after that date) (or to March 31, 1989, if that day is after March 31, 1989, or, if on or after April 1, 1988 and before either of these days the individual deposits postal savings for which the individual seeks to apply the provisions of Article 9-2, paragraph (1) of the New Income Tax Act at a handling post office prescribed in that paragraph, to the day on which the individual first makes such a deposit), submits the application for tax-exempt postal savings prescribed in that paragraph to that handling post office and, at the time of that submission, presents the documents prescribed in paragraph (2) of that Article, gives notice in a manner equivalent to that provided for in that paragraph, and receives a seal of verification, then, with respect to that interest, the provisions of that Article apply by deeming those postal savings to have been deposited at that handling post office on April 1, 1988, and deeming that application to have been submitted on that date, respectively.
国内に住所を有する個人で昭和六十三年四月一日において老人等に該当するものが、同日前に預入をした郵便貯金（郵便貯金法（昭和二十二年法律第百四十四号）第七条第一項第一号に規定する通常郵便貯金を除く。）で同日の前日において第二条の規定による改正前の所得税法（以下「旧所得税法」という。）第九条の二第一項本文の規定に該当するものを有する場合において、同年四月一日から同日以後当該郵便貯金の利子（同日以後支払を受けるべきものに限る。）につき最初に支払を受ける日（その日が昭和六十四年三月三十一日後である場合には、同日とし、昭和六十三年四月一日以後これらの日前に新所得税法第九条の二第一項に規定する取扱郵便局において郵便貯金で同項の規定の適用を受けようとするものの預入をする場合には、その最初に預入をする日とする。）までに、同項に規定する非課税郵便貯金申込書を当該取扱郵便局に提出し、かつ、その提出をする際に、同条第二項に規定する書類を提示して同項の規定に準じて告知をし、及び証印を受けたときは、当該利子については、当該郵便貯金は同年四月一日に当該取扱郵便局において預入をしたものと、当該申込書は同日に提出されたものと、それぞれみなして同条の規定を適用する。
Beyond what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions of Article 9-2 of the New Income Tax Act and the preceding three paragraphs with respect to postal savings deposited before April 1, 1988 are specified by Cabinet Order.