Supplementary Provisions, Article 13Transitional Measures for Documents Attached to Tax Returns
第十三条（確定申告書の添付書類に関する経過措置）
The provisions of Article 120, paragraph (5) of the New Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the New Income Tax Act (including the cases where these provisions are applied mutatis mutandis pursuant to Article 166 of the New Income Tax Act) and Article 166 of the New Income Tax Act; the same applies hereinafter in this Article) apply in the case where a Resident who has a period of being a Non-Permanent Resident referred to in Article 120, paragraph (5) of the New Income Tax Act on or after the Effective Date submits a Tax Return for income tax for 2006 or any subsequent year.
新所得税法第百二十条第五項（新所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項（これらの規定を新所得税法第百六十六条において準用する場合を含む。）並びに第百六十六条において準用する場合を含む。以下この条において同じ。）の規定は、施行日以後に新所得税法第百二十条第五項の非永住者であった期間を有する居住者が、平成十八年分以後の所得税に係る確定申告書を提出する場合について適用する。
Supplementary Provisions, Article 14Special Provisions on Refunds by Carry-Back of Net Loss for 2007
第十四条（平成十九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) or Article 141, paragraph (1) of the New Income Tax Act (including the cases where these provisions are applied mutatis mutandis pursuant to Article 166 of the New Income Tax Act) in the case where there is a Net Loss prescribed in Article 2, paragraph (1), item (xxv) of the New Income Tax Act (referred to as a "Net Loss" in the following paragraph) in 2007, the amount of income tax that forms the basis for calculating the refund under those provisions is the amount obtained by deducting an amount equivalent to 10 percent of that amount of income tax (or 125,000 yen, if that amount exceeds 125,000 yen) from the amount of income tax calculated by applying the provisions of Part II, Chapter III, Section 1 of the Former Income Tax Act as read with the replacement of terms under Article 4 of the Former Law on Income Tax Burden Reduction Measures and the provisions of Article 165 of the Former Income Tax Act as read with the replacement of terms under Article 5 of the Former Law on Income Tax Burden Reduction Measures.
平成十九年において新所得税法第二条第一項第二十五号に規定する純損失の金額（次項において「純損失の金額」という。）がある場合における新所得税法第百四十条第一項又は第百四十一条第一項（これらの規定を新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、旧所得税等負担軽減措置法第四条の規定により読み替えられた旧所得税法第二編第三章第一節の規定及び旧所得税等負担軽減措置法第五条の規定により読み替えられた旧所得税法第百六十五条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十に相当する金額（当該金額が十二万五千円を超える場合には、十二万五千円）を控除した金額による。
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of Article 140, paragraph (5) and Article 141, paragraph (4) of the New Income Tax Act (including the cases where these provisions are applied mutatis mutandis pursuant to Article 166 of the New Income Tax Act) in the case where there is a Net Loss in 2007 are specified by Cabinet Order.
前項に定めるもののほか、平成十九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五項及び第百四十一条第四項（これらの規定を新所得税法第百六十六条において準用する場合を含む。）の規定の適用に関し必要な事項は、政令で定める。
Supplementary Provisions, Article 15Transitional Measures for Denial of Acts or Calculations of Family Companies, etc.
第十五条（同族会社等の行為又は計算の否認等に関する経過措置）
The provisions of Article 157, paragraphs (1) through (3) of the New Income Tax Act apply to acts or calculations that a corporation performs on or after the Effective Date, and the provisions then in force continue to govern acts or calculations that a corporation performed before the Effective Date.
新所得税法第百五十七条第一項から第三項までの規定は、法人が施行日以後に行う行為又は計算について適用し、法人が施行日前に行った行為又は計算については、なお従前の例による。
The provisions of Article 157, paragraph (4) of the New Income Tax Act apply to acts or calculations that a corporation performs on or after October 1, 2006, and the provisions then in force continue to govern acts or calculations that a corporation performed before that date.
新所得税法第百五十七条第四項の規定は、法人が平成十八年十月一日以後に行う行為又は計算について適用し、法人が同日前に行った行為又は計算については、なお従前の例による。
Supplementary Provisions, Article 16Transitional Measures for Withholding on Employment Income
第十六条（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 2 through 4 of the New Income Tax Act apply to salary or other wage prescribed in Article 183, paragraph (1) of the New Income Tax Act that is to be paid on or after January 1, 2007, and the provisions then in force continue to govern salary or other wage prescribed in Article 183, paragraph (1) of the Former Income Tax Act that is 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、平成十九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 183, paragraph (2) of the New Income Tax Act apply to bonuses prescribed in that paragraph for which the date on which the payment referred to in that paragraph was determined is on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern bonuses prescribed in Article 183, paragraph (2) of the Former Income Tax Act for which the date on which the payment referred to in that paragraph was determined is before the Effective Date of the Companies Act.
新所得税法第百八十三条第二項の規定は、同項の支払の確定した日が会社法施行日以後である同項に規定する賞与について適用し、旧所得税法第百八十三条第二項の支払の確定した日が会社法施行日前である同項に規定する賞与については、なお従前の例による。
Supplementary Provisions, Article 17Transitional Measures for Withholding on Public Pensions, etc.
第十七条（公的年金等に係る源泉徴収に関する経過措置）
The provisions of Article 203-3 of the New Income Tax Act apply to a public pension or retirement package prescribed in Article 203-2 of the New Income Tax Act that is to be paid on or after January 1, 2007, and the provisions then in force continue to govern a public pension or retirement package prescribed in Article 203-2 of the Former Income Tax Act that is to be paid before that date.
新所得税法第二百三条の三の規定は、平成十九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。
Supplementary Provisions, Article 18Transitional Measures for Notification by Recipients of Consideration for Transfers of Shares, etc.
第十八条（株式等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 224-3 of the New Income Tax Act apply to transfers of shares, etc. prescribed in paragraph (2) of that Article that are made on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern transfers of shares, etc. prescribed in Article 224-3, paragraph (2) of the Former Income Tax Act that were made before the Effective Date of the Companies Act.
新所得税法第二百二十四条の三の規定は、会社法施行日以後に行われる同条第二項に規定する株式等の譲渡について適用し、会社法施行日前に行われた旧所得税法第二百二十四条の三第二項に規定する株式等の譲渡については、なお従前の例による。
With regard to the application of the provisions of Article 224-3, paragraph (2) of the New Income Tax Act (limited to the part concerning items (i) and (iv)) in the case where the provisions of Article 98, paragraph (2) or Article 214, paragraph (2) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005; hereinafter referred to as the "Companies Act Arrangement Act" in this Article) apply, the shares prescribed in item (i) of that paragraph are to include rights to subscribe for new shares that the provisions then in force continue to govern pursuant to the provisions of Article 98, paragraph (2) of the Companies Act Arrangement Act, and the preferred equity investments prescribed in Article 224-3, paragraph (2), item (iv) of the New Income Tax Act are to include rights to subscribe for preferred equity investments that the provisions then in force continue to govern pursuant to the provisions of Article 214, paragraph (2) of the Companies Act Arrangement Act.
会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号。以下この条において「会社法関係整備法」という。）第九十八条第二項又は第二百十四条第二項の規定の適用がある場合における新所得税法第二百二十四条の三第二項（第一号及び第四号に係る部分に限る。）の規定の適用については、同項第一号に規定する株式には、会社法関係整備法第九十八条第二項の規定によりなお従前の例によることとされた新株の引受権を含むものとし、新所得税法第二百二十四条の三第二項第四号に規定する優先出資には、会社法関係整備法第二百十四条第二項の規定によりなお従前の例によることとされた優先出資を引き受けることができる権利を含むものとする。
Supplementary Provisions, Article 19Transitional Measures for Submission of Statements of Payment
第十九条（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 (vi)) apply to remuneration prescribed in that item that is to be paid on or after the Effective Date, and the provisions then in force continue to govern remuneration prescribed in Article 225, paragraph (1), item (vi) of the Former Income Tax Act that is to be paid before the Effective Date.
新所得税法第二百二十五条第一項（第六号に係る部分に限る。）の規定は、施行日以後に支払うべき同号に規定する報酬について適用し、施行日前に支払うべき旧所得税法第二百二十五条第一項第六号に規定する報酬については、なお従前の例による。
Supplementary Provisions, Article 20Transitional Measures for Withholding Records of Salary, etc.
第二十条（給与等の源泉徴収票に関する経過措置）
The provisions of Article 226, paragraphs (4) and (5) of the New Income Tax Act apply to withholding records of salary, etc. referred to in paragraph (1) of that Article that are delivered on or after January 1, 2007.
新所得税法第二百二十六条第四項及び第五項の規定は、平成十九年一月一日以後に交付する同条第一項の給与等の源泉徴収票について適用する。
Supplementary Provisions, Article 21Transitional Measures for Payment Slips for Salary, etc.
第二十一条（給与等の支払明細書に関する経過措置）
The provisions of Article 231, paragraphs (2) and (3) of the New Income Tax Act apply to payment slips for salary, etc. referred to in paragraph (1) of that Article that are delivered on or after January 1, 2007.
新所得税法第二百三十一条第二項及び第三項の規定は、平成十九年一月一日以後に交付する同条第一項の給与等の支払明細書について適用する。
Supplementary Provisions, Article 22Transitional Measures for Public Notice of Returns
第二十二条（申告書の公示に関する経過措置）
The provisions then in force continue to govern public notices that a district director gave before the Effective Date pursuant to the provisions of Article 233 of the Former Income Tax Act.
施行日前に税務署長が旧所得税法第二百三十三条の規定により行った公示については、なお従前の例による。
Supplementary Provisions, Article 211Transitional Measures for Penal Provisions
第二百十一条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 212Delegation of Other Transitional Measures to Cabinet Order
第二百十二条（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。