Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2004; 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、平成十六年四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。
the following provisions: July 1, 2004;
次に掲げる規定 平成十六年七月一日
the provisions in Article 1 amending Article 180 of the Income Tax Act (excluding the part concerning paragraph (1), item (i) of that Article), the provisions amending Article 214 of that Act, and the provisions amending Article 242, item (ii) of that Act, and the provisions of Article 4, paragraphs (1) through (3) and Article 9 of the Supplementary Provisions.
Omitted
略
the following provisions: January 1, 2005;
次に掲げる規定 平成十七年一月一日
the provisions of Article 1 (excluding the provisions amending the table of contents of the Income Tax Act, the provisions amending Article 92, paragraph (1) of that Act, the provisions amending Article 161 of that Act, the provisions amending Article 180 of that Act, the provisions adding one Article after that Article in Part III, Chapter III, Section 2 of that Act, the provisions amending Article 212, paragraph (1) of that Act, the provisions amending Article 214 of that Act, the provisions adding one Article after Article 224-3 of that Act, the provisions amending Article 225, paragraph (1) of that Act, and the provisions amending Article 242, item (ii) of that Act), and the provisions of Articles 3, 6, and 7 of the Supplementary Provisions.
第一条の規定（所得税法の目次の改正規定、同法第九十二条第一項の改正規定、同法第百六十一条の改正規定、同法第百八十条の改正規定、同法第三編第三章第二節中同条の次に一条を加える改正規定、同法第二百十二条第一項の改正規定、同法第二百十四条の改正規定、同法第二百二十四条の三の次に一条を加える改正規定、同法第二百二十五条第一項の改正規定及び同法第二百四十二条第二号の改正規定を除く。）並びに附則第三条、第六条及び第七条の規定
Omitted
略
the following provisions: the date on which the Trust Business Act (Act No. 154 of 2004) comes into effect.
次に掲げる規定 信託業法（平成十六年法律第百五十四号）の施行の日
the provisions in Article 1 amending the table of contents of the Income Tax Act, the provisions amending Article 92, paragraph (1) of that Act, the provisions amending Article 161 of that Act, the provisions amending Article 180, paragraph (1), item (i) of that Act, the provisions adding one Article after that Article in Part III, Chapter III, Section 2 of that Act, the provisions amending Article 212, paragraph (1) of that Act, the provisions adding one Article after Article 224-3 of that Act, and the provisions amending Article 225, paragraph (1) of that Act, and the provisions of Article 4, paragraph (4), Article 5, Article 10, and Article 11 of the Supplementary Provisions.
Supplementary Provisions, Article 2Principle 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 Article 1 (hereinafter referred to as "the new Income Tax Act" in the provisions up to Article 11 of the Supplementary Provisions) apply to income tax for 2005 and subsequent years, and the provisions then in force continue to govern income tax for 2004 and earlier years.
この附則に別段の定めがあるものを除き、第一条の規定による改正後の所得税法（以下附則第十一条までにおいて「新所得税法」という。）の規定は、平成十七年分以後の所得税について適用し、平成十六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 3Transitional Measures Concerning Income Taxes on Domestic Source Income from Public Pensions and Retirement Packages
第三条（公的年金等に係る国内源泉所得に対する所得税に関する経過措置）
The provisions of Article 169, item (iii) and Article 213, paragraph (1), item (i), (a) of the new Income Tax Act apply to pensions set forth in Article 161, item (viii), (b) of the new Income Tax Act which are payable on or after January 1, 2005, and the provisions then in force continue to govern pensions set forth in Article 161, item (viii), (b) of the Income Tax Act before amendment by Article 1 (hereinafter referred to as "the former Income Tax Act" in the provisions up to Article 9 of the Supplementary Provisions) which were payable before that date.
新所得税法第百六十九条第三号及び第二百十三条第一項第一号イの規定は、平成十七年一月一日以後に支払うべき新所得税法第百六十一条第八号ロに掲げる年金について適用し、同日前に支払うべき第一条の規定による改正前の所得税法（以下附則第九条までにおいて「旧所得税法」という。）第百六十一条第八号ロに掲げる年金については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment in Japan
第四条（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例に関する経過措置）
The provisions of Article 180 of the new Income Tax Act apply to domestic source income specified in the items of paragraph (1) of that Article which a corporation prescribed in that paragraph is to be paid on or after July 1, 2004, and the provisions then in force continue to govern domestic source income specified in the items of that paragraph which a corporation prescribed in Article 180, paragraph (1) of the former Income Tax Act was to be paid before that date.
新所得税法第百八十条の規定は、同条第一項に規定する法人が平成十六年七月一日以後に支払を受けるべき同項各号に定める国内源泉所得について適用し、旧所得税法第百八十条第一項に規定する法人が同日前に支払を受けるべき同項各号に定める国内源泉所得については、なお従前の例による。
Notwithstanding the provisions of the preceding paragraph, if a corporation prescribed in Article 180, paragraph (1) of the former Income Tax Act has, before July 1, 2004, submitted the certificate prescribed in that paragraph, as provided for in that paragraph, to the person paying domestic source income specified in the items of that paragraph, the provisions of Article 180 of the new Income Tax Act apply to that domestic source income which the corporation is to be paid on or after that date while the certificate remains in effect, by deeming the corporation to have presented the certificate to the person making the payment as provided for in Article 180, paragraph (1) of the new Income Tax Act.
前項の規定にかかわらず、旧所得税法第百八十条第一項に規定する法人が平成十六年七月一日前に同項に規定する証明書を同項の定めるところにより同項各号に定める国内源泉所得の支払をする者に提出した場合には、当該法人が同日以後その証明書が効力を有している間に支払を受けるべき当該国内源泉所得については、当該法人が当該証明書を新所得税法第百八十条第一項の定めるところにより当該支払をする者に提示したものとみなして、同条の規定を適用する。
Notwithstanding the provisions of paragraph (1), the certificate prescribed in Article 180, paragraph (1) of the former Income Tax Act ceases to be effective if the corporation prescribed in that paragraph has not submitted it, before July 1, 2004, to the person paying domestic source income specified in the items of that paragraph.
第一項の規定にかかわらず、旧所得税法第百八十条第一項に規定する証明書は、同項に規定する法人が平成十六年七月一日前に同項各号に定める国内源泉所得の支払をする者に提出しなかった場合には、その効力を失う。
The provisions of Article 180, paragraph (1) of the new Income Tax Act (limited to the part concerning item (i)) apply to domestic source income specified in item (i) of that paragraph which a corporation prescribed in that paragraph is to be paid on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern domestic source income specified in item (i) of that paragraph which a corporation prescribed in Article 180, paragraph (1) of the former Income Tax Act was to be paid before that date.
新所得税法第百八十条第一項（第一号に係る部分に限る。）の規定は、同項に規定する法人が附則第一条第五号に定める日以後に支払を受けるべき同項第一号に定める国内源泉所得について適用し、旧所得税法第百八十条第一項に規定する法人が同日前に支払を受けるべき同項第一号に定める国内源泉所得については、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures Concerning Special Provisions on Taxation of Interest and Similar Income from Trust Property
第五条（信託財産に係る利子等の課税の特例に関する経過措置）
The provisions of Article 180-2, paragraph (1) of the new Income Tax Act apply to domestic source income prescribed in that paragraph which is paid on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
新所得税法第百八十条の二第一項の規定は、附則第一条第五号に定める日以後に支払われる同項に規定する国内源泉所得について適用する。
The provisions of Article 180-2, paragraphs (2) and (3) of the new Income Tax Act apply to distributions of proceeds prescribed in Article 180-2, paragraph (2) of the new Income Tax Act which are paid on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
新所得税法第百八十条の二第二項及び第三項の規定は、附則第一条第五号に定める日以後に支払われる新所得税法第百八十条の二第二項に規定する収益の分配について適用する。
Supplementary Provisions, Article 6Transitional Measures Concerning Withholding from Salary Income
第六条（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 salaries or other wages prescribed in Article 183, paragraph (1) of the new Income Tax Act which are payable on or after January 1, 2005, and the provisions then in force continue to govern salaries or other wages prescribed in Article 183, paragraph (1) of the former Income Tax Act which were payable 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、平成十七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に規定する給与等について適用し、同日前に支払うべき旧所得税法第百八十三条第一項に規定する給与等については、なお従前の例による。
The provisions of Article 194, paragraph (1) and Article 195, paragraph (1) of the new Income Tax Act apply to salary income earners' returns for deduction for Dependents, etc. prescribed in Article 194, paragraph (4) of the new Income Tax Act and returns for deduction for dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (4) of the new Income Tax Act which are submitted on or after January 1, 2005.
新所得税法第百九十四条第一項及び第百九十五条第一項の規定は、平成十七年一月一日以後に提出する新所得税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所得税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 7Transitional Measures Concerning Withholding from Public Pensions and Retirement Packages
第七条（公的年金等に係る源泉徴収に関する経過措置）
The provisions of Articles 203-3 and 203-6 of the new Income Tax Act apply to public pensions and retirement packages prescribed in Article 203-2 of the new Income Tax Act which are payable on or after January 1, 2005, and the provisions then in force continue to govern public pensions and retirement packages prescribed in Article 203-2 of the former Income Tax Act which were payable before that date.
新所得税法第二百三条の三及び第二百三条の六の規定は、平成十七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に規定する公的年金等について適用し、同日前に支払うべき旧所得税法第二百三条の二に規定する公的年金等については、なお従前の例による。
The provisions of Article 203-5, paragraph (1) of the new Income Tax Act apply to returns for Dependents, etc. by recipients of public pensions or retirement packages prescribed in paragraph (4) of that Article which are submitted on or after January 1, 2005.
新所得税法第二百三条の五第一項の規定は、平成十七年一月一日以後に提出する同条第四項に規定する公的年金等の受給者の扶養親族等申告書について適用する。
Supplementary Provisions, Article 8Transitional Measures Concerning Withholding from Special Pension Benefits
第八条（特例年金給付に係る源泉徴収に関する経過措置）
With regard to the application of the provisions of Part IV, Chapter III-2 of the former Income Tax Act (excluding the part concerning Article 203-6 of the former Income Tax Act) to public pensions and retirement packages prescribed in Article 203-2 of the former Income Tax Act which fall under the category of special pension benefits prescribed in Article 25, paragraph (4) of the Supplementary Provisions of the Act for Abolishing the Agriculture, Forestry and Fishery Organization Employees Mutual Aid Association Act and Taking Other Measures to Integrate the Employees' Pension Insurance System and the Agriculture, Forestry and Fishery Organization Employees Mutual Aid Association System (Act No. 101 of 2001) and which are payable to a Resident in Japan during the period from June 1, 2004 to December 31 of that year, the phrase "and anything else specified by Cabinet Order are excluded" in Article 203-5, paragraph (1) of the former Income Tax Act is deemed to be replaced with "are excluded", and the phrase "every year" in that paragraph is deemed to be replaced with "on or after June 1, 2004".
The calculation of the amount to be deducted from the amount of the public pensions and retirement packages referred to in the preceding paragraph when the provisions of that paragraph apply, and other particulars necessary for the application of the provisions of that paragraph, are specified by Cabinet Order.
Supplementary Provisions, Article 9Transitional Measures Concerning Domestic Source Income of Nonresidents Which Is Exempt from Withholding
第九条（源泉徴収を要しない非居住者の国内源泉所得に関する経過措置）
The provisions of Article 214 of the new Income Tax Act apply to domestic source income specified in the items of paragraph (1) of that Article which a person prescribed in that paragraph is to be paid on or after July 1, 2004, and the provisions then in force continue to govern domestic source income specified in the items of that paragraph which a person prescribed in Article 214, paragraph (1) of the former Income Tax Act was to be paid before that date.
新所得税法第二百十四条の規定は、同条第一項に規定する者が平成十六年七月一日以後に支払を受けるべき同項各号に定める国内源泉所得について適用し、旧所得税法第二百十四条第一項に規定する者が同日前に支払を受けるべき同項各号に定める国内源泉所得については、なお従前の例による。
Notwithstanding the provisions of the preceding paragraph, if a person prescribed in Article 214, paragraph (1) of the former Income Tax Act has, before July 1, 2004, submitted the certificate prescribed in that paragraph, as provided for in that paragraph, to the person paying domestic source income specified in the items of that paragraph, the provisions of Article 214 of the new Income Tax Act apply to that domestic source income which the person is to be paid on or after that date while the certificate remains in effect, by deeming the person to have presented the certificate to the person making the payment as provided for in Article 214, paragraph (1) of the new Income Tax Act.
前項の規定にかかわらず、旧所得税法第二百十四条第一項に規定する者が平成十六年七月一日前に同項に規定する証明書を同項の定めるところにより同項各号に定める国内源泉所得の支払をする者に提出した場合には、当該者が同日以後その証明書が効力を有している間に支払を受けるべき当該国内源泉所得については、当該者が当該証明書を新所得税法第二百十四条第一項の定めるところにより当該支払をする者に提示したものとみなして、同条の規定を適用する。
Notwithstanding the provisions of paragraph (1), the certificate prescribed in Article 214, paragraph (1) of the former Income Tax Act ceases to be effective if the person prescribed in that paragraph has not submitted it, before July 1, 2004, to the person paying domestic source income specified in the items of that paragraph.
第一項の規定にかかわらず、旧所得税法第二百十四条第一項に規定する証明書は、同項に規定する者が平成十六年七月一日前に同項各号に定める国内源泉所得の支払をする者に提出しなかった場合には、その効力を失う。
Supplementary Provisions, Article 10Transitional Measures Concerning Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust
第十条（信託受益権の譲渡の対価の受領者の告知に関する経過措置）
The provisions of Article 224-4 of the new Income Tax Act apply to transfers of beneficial interests in a trust prescribed in Article 224-4 of the new Income Tax Act (referred to as a "Beneficial Interest in a Trust" in the following Article) which are made on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
新所得税法第二百二十四条の四の規定は、附則第一条第五号に定める日以後に行われる新所得税法第二百二十四条の四に規定する信託受益権（次条において「信託受益権」という。）の譲渡について適用する。
Supplementary Provisions, Article 11Transitional Measures Concerning the Submission of Payment Reports
第十一条（支払調書の提出に関する経過措置）
The provisions of Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (xii)) apply to transfers of Beneficial Interests in a Trust made on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of Beneficial Interests in a Trust made before that date.
新所得税法第二百二十五条第一項（第十二号に係る部分に限る。）の規定は、附則第一条第五号に定める日以後に行われる信託受益権の譲渡について適用し、同日前に行われた信託受益権の譲渡については、なお従前の例による。
Supplementary Provisions, Article 82Delegation of Other Transitional Measures to Cabinet Order
第八十二条（その他の経過措置の政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。