Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on January 1, 1995.
この法律は、平成七年一月一日から施行する。
Supplementary Provisions, Article 2Principle for 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 1995 and subsequent years, and the provisions then in force continue to govern income tax for 1994 and earlier 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、平成七年分以後の所得税について適用し、平成六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 for Calculating the Tax Prepayment Calculation Base for Income Tax for 1995
第三条（平成七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 1995, the Tax Prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the new Income Tax Act (hereinafter referred to as the "Tax Prepayment calculation base" in this Article) is to be, except in the case where the provisions of the following paragraph apply, the amount remaining after deducting the amount set forth in item (ii) from the amount set forth in item (i) (referred to as the "base income tax amount" in that paragraph):
居住者の平成七年分の所得税については、新所得税法第百四条第一項（予定納税額の納付）に規定する予定納税基準額（以下この条において「予定納税基準額」という。）は、次項の規定の適用がある場合を除き、第一号に掲げる金額から第二号に掲げる金額を控除した金額（同項において「基準所得税額」という。）によるものとする。
the amount remaining after deducting, from the amount of income tax on the person's taxable gross income for 1994 calculated as if the provisions of Article 3 (Deduction of the Amount of Special Tax Reduction) of the Act on Temporary Measures for the Special Tax Reduction of Income Tax for 1994 (Act No. 29 of 1994) did not apply (or, if the Income in Each Class that served as the basis for calculating that taxable gross income included capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under miscellaneous income, the amount calculated by deeming those amounts not to exist, in accordance with the provisions of the Cabinet Order based on the provisions of Article 104, paragraph (1), item (i) of the Income Tax Act prior to amendment by the provisions of Article 2 (hereinafter referred to as "the former Income Tax 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) applied to income tax for that year, the amount calculated as if the provisions of that Article had not applied; referred to as "adjusted income tax" in this item), an amount equivalent to 20 percent of that adjusted income tax (or 2,000,000 yen, if that amount exceeds 2,000,000 yen);
その者の平成六年分所得税の特別減税のための臨時措置法（平成六年法律第二十九号）第三条（特別減税の額の控除）の規定の適用がないものとした場合における平成六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っ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った場合には、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ったものとみなして計算した額とし、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）の規定の適用があった場合には、同条の規定の適用がなかったものとして計算した額とする。以下この号において「調整後所得税額」という。）から当該調整後所得税額の百分の二十に相当する金額（当該金額が二百万円を超える場合には、二百万円）を控除した金額
the amount of income tax that was or should have been collected through withholding from Each Class of Income that served as the basis for calculating the person's taxable gross income for 1994 (or, if that Each Class of Income includes occasional income, miscellaneous income, or Ad Hoc Income not falling under miscellaneous income, the amount remaining after deducting the amount of income tax that was or should have been collected through withholding from that income, and, if the person has been issued a refund pursuant to the provisions of Article 9 (Deduction of the Amount of Special Tax Reduction for Salaries or Other Wages Paid to Residents Between January and June 1994) of the Act on Temporary Measures for the Special Tax Reduction of Income Tax for 1994, the amount remaining after deducting the amount of that refund, respectively).
The Tax Prepayment calculation base for income tax for 1995 of a Resident whose taxable gross income serving as the basis for calculating the base income tax amount (or, if the provisions of Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the former Income Tax Act applied to income tax for 1994, the adjusted income prescribed in item (i) of that paragraph, and, if the Income in Each Class that served as 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 miscellaneous income, the amount calculated by deeming those amounts not to exist, in accordance with the provisions of the Cabinet Order based on the provisions of Article 104, paragraph (1), item (i) of the former Income Tax Act) is 30,000,000 yen or more is to be the amount remaining after deducting 145,000 yen from the person's base income tax amount.
基準所得税額の計算の基礎となった課税総所得金額（平成六年分の所得税について旧所得税法第九十条第一項（変動所得及び臨時所得の平均課税）の規定の適用があった場合には、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っ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った場合には、旧所得税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ったものとみなして計算した金額とする。）が三千万円以上である居住者の平成七年分の所得税に係る予定納税基準額は、その者の基準所得税額から十四万五千円を控除した金額によるものとする。
The Tax Prepayment calculation base for income tax for 1995 of a Nonresident is the amount calculated in accordance with the provisions of the preceding two paragraphs.
Supplementary Provisions, Article 4Special Provisions on Refunds Based on Carryback of Net Loss for 1995
第四条（平成七年分の純損失の繰戻しによる還付に係る特例）
With regard to the application of the provisions of Article 140, paragraph (1) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or Article 141, paragraph (1) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the new Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds for Income Taxes Imposed on Nonresidents' Aggregate Income) of the new Income Tax Act) in the case where there is a Net Loss in 1995, the amount of income tax serving as the basis for calculating the refund under those provisions is the amount remaining after deducting, from the amount of income tax calculated by applying the provisions of Part II, Chapter III, Section 1 (Tax Rates) or Article 165 (Calculation of the Tax Base and Amount of Income Taxes Imposed on Nonresidents' Aggregate Income) of the former Income Tax Act, an amount equivalent to 20 percent of that amount of income tax (or 2,000,000 yen, if that amount exceeds 2,000,000 yen).
平成七年において純損失の金額がある場合における新所得税法第百四十条第一項（純損失の繰戻しによる還付の請求）又は第百四十一条第一項（相続人等の純損失の繰戻しによる還付の請求）（これらの規定を新所得税法第百六十六条（非居住者の総合課税に係る所得税の申告、納付及び還付）において準用する場合を含む。）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、旧所得税法第二編第三章第一節（税率）又は第百六十五条（非居住者の総合課税に係る所得税の課税標準、税額等の計算）の規定を適用して計算した所得税の額から当該所得税の額の百分の二十に相当する金額（当該金額が二百万円を超える場合には、二百万円）を控除した金額による。
Supplementary Provisions, Article 5Transitional Measures Concerning Withholding from Salary Income
第五条（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 the Amount Withheld) 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) (Obligation to Withhold Taxes from Salary Income) 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, 1995, 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（給与所得に係る源泉徴収義務及び徴収税額）の規定及び新所得税法別表第二から別表第四までは、平成七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（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、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。
Supplementary Provisions, Article 6Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages
第六条（公的年金等に係る源泉徴収に関する経過措置）
The provisions of Article 203-3 (Amount of Taxes Withheld from Public Pensions or Retirement Packages) of the new Income Tax Act apply to public pensions or retirement packages prescribed in Article 203-2 (Obligation to Withhold Taxes from Public Pensions or Retirement Packages) of the new Income Tax Act (hereinafter referred to as "public pensions or retirement packages" in this Article) which are to be paid on or after January 1, 1995, and the provisions then in force continue to govern public pensions or retirement packages which are to be paid before that date.
新所得税法第二百三条の三（公的年金等に係る徴収税額）の規定は、平成七年一月一日以後に支払うべき新所得税法第二百三条の二（公的年金等に係る源泉徴収義務）に規定する公的年金等（以下この条において「公的年金等」という。）について適用し、同日前に支払うべき公的年金等については、なお従前の例による。