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 of Transitional Measures
第二条（経過措置の原則）
Except as provided in the following Article, the provisions of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as "the new Income Tax Act") and the provisions of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 2 (hereinafter referred to as "the new Act on Special Measures Concerning Taxation") apply to income tax for tax year 1989 (meaning the tax year covering the period from January 1, 1989 to December 31, 1989; the same applies hereinafter) and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 1988 and prior tax years.
次条に定めるものを除き、第一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。）の規定及び第二条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）の規定は、平成元年分（昭和六十四年一月一日から平成元年十二月三十一日までの期間に係る年分をいう。以下同じ。）以後の所得税について適用し、昭和六十三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 Withholding from Salary Income
第三条（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 of the new Income Tax Act and Appended Tables II through IV of the new Income Tax Act apply to salary or other wages prescribed in Article 183, paragraph (1) of the new Income Tax Act (hereinafter referred to as "salary or other wages" in this Article) which are to be paid on or after January 1, 1990, and the provisions then in force continue to govern salary or other wages which are to be paid before that date.
新所得税法第四編第二章第一節の規定及び新所得税法別表第二から別表第四までは、平成二年一月一日以後に支払うべき新所得税法第百八十三条第一項に規定する給与等（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 of the new Income Tax Act and Appended Table V of the new Income Tax Act apply to salary or other wages which are to be paid during 1989 and for which the last day of payment is on or after the day on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern those for which the last day of payment is before the effective date.
新所得税法第百九十条の規定及び新所得税法別表第五は、平成元年中に支払うべき給与等でその最後に支払をする日がこの法律の施行の日（以下「施行日」という。）以後であるものについて適用し、その最後に支払をする日が施行日前であるものについては、なお従前の例による。
Supplementary Provisions, Article 4Request for Reassessment Concerning Persons Who Died Before the Effective Date, etc.
第四条（施行日前に死亡した者等に係る更正の請求）
A person who, before the effective date, filed a return under Article 125 or Article 127 of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as "the former Income Tax Act") (including as applied mutatis mutandis pursuant to Article 166 of the former Income Tax Act) with respect to income tax for tax year 1989, and a person who, before the effective date, received a determination under Article 25 of the Act on General Rules for National Taxes (Act No. 66 of 1962) with respect to income tax for tax year 1989, may, if the application of the provisions of the new Income Tax Act or the provisions of the new Act on Special Measures Concerning Taxation gives rise to a change in the information stated in that return or the information relating to that determination (or, if a Reassessment under Article 24 or Article 26 of that Act was made with respect to that information before the effective date, the information after that Reassessment), file a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with the district director with respect to the information in which the change arises, by the day on which one year has elapsed, counting from the effective date.
施行日前に平成元年分の所得税につき第一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。）第百二十五条又は第百二十七条（これらの規定を旧所得税法第百六十六条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平成元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又は第二十六条の規定による更正があった場合には、当該更正後の事項）につき新所得税法の規定又は新租税特別措置法の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、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の更正の請求をすることができる。