Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2014; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、平成二十六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。
Omitted
略
the following provisions: January 1, 2015;
次に掲げる規定 平成二十七年一月一日
the provisions in Article 1 amending Article 121, paragraph (3) of the Income Tax Act and the provisions of Article 8 of the Supplementary Provisions;
第一条中所得税法第百二十一条第三項の改正規定及び附則第八条の規定
the following provisions: April 1, 2015;
次に掲げる規定 平成二十七年四月一日
the provisions in Article 1 amending the proviso to Article 132, paragraph (2) of the Income Tax Act and the provisions of Article 9 of the Supplementary Provisions;
第一条中所得税法第百三十二条第二項ただし書の改正規定及び附則第九条の規定
the provisions in Article 1 amending Article 203-3 of the Income Tax Act and the provisions of Article 18 of the Supplementary Provisions: October 1, 2015;
第一条中所得税法第二百三条の三の改正規定及び附則第十八条の規定 平成二十七年十月一日
the following provisions: January 1, 2016;
次に掲げる規定 平成二十八年一月一日
the provisions in Article 1 amending Article 28, paragraph (3) of the Income Tax Act, amending Article 57-2 of that Act, amending Appended Table II of that Act, amending Appended Table III of that Act, amending Appended Table IV of that Act, and amending Appended Table V (9) of that Act, and the provisions of Articles 4, 6, and 17 of the Supplementary Provisions;
the following provisions: April 1, 2016;
次に掲げる規定 平成二十八年四月一日
the provisions in Article 1 amending the table of contents of the Income Tax Act (excluding the part replacing "Article 44-2" with "Article 44-3"), adding one item after Article 2, paragraph (1), item (viii)-3 of that Act, amending item (xlii) of that paragraph, amending Article 5, paragraph (2) of that Act, amending Article 7, paragraph (1) of that Act, amending Article 15 of that Act, amending Article 95 of that Act, amending Article 161 of that Act, amending Article 162 of that Act, amending Article 164 of that Act, amending Article 165 of that Act, adding five Articles after that Article in Part III, Chapter II, Section 2, Subsection 1 of that Act, renumbering Article 166-2 as Article 166-3 in Subsection 2-2 of that Section, adding one Article after Article 166 in Subsection 2 of that Section, adding one Article after Article 168 in Subsection 4 of that Section, amending Article 169 of that Act, amending Article 170 of that Act, amending Article 171 of that Act, amending Article 172, paragraph (1) of that Act, amending Article 178 of that Act, amending Article 179 of that Act, amending Article 180 of that Act (including its heading), amending Article 180-2 of that Act, amending Article 212 of that Act, amending Article 213 of that Act, amending Article 214 of that Act, amending Article 215 of that Act, amending Article 225, paragraph (1) of that Act, amending Article 233 of that Act, amending Article 238 of that Act, amending Article 241 of that Act, and amending Article 242, item (ii) of that Act, and the provisions of Articles 3, 7, 10 through 12, 14 through 16, and 19 of the Supplementary Provisions;
第一条中所得税法の目次の改正規定（「第四十四条の二」を「第四十四条の三」に改める部分を除く。）、同法第二条第一項第八号の三の次に一号を加える改正規定、同項第四十二号の改正規定、同法第五条第二項の改正規定、同法第七条第一項の改正規定、同法第十五条の改正規定、同法第九十五条の改正規定、同法第百六十一条の改正規定、同法第百六十二条の改正規定、同法第百六十四条の改正規定、同法第百六十五条の改正規定、同法第三編第二章第二節第一款中同条の次に五条を加える改正規定、同節第二款の二中第百六十六条の二を第百六十六条の三とする改正規定、同節第二款中第百六十六条の次に一条を加える改正規定、同節第四款中第百六十八条の次に一条を加える改正規定、同法第百六十九条の改正規定、同法第百七十条の改正規定、同法第百七十一条の改正規定、同法第百七十二条第一項の改正規定、同法第百七十八条の改正規定、同法第百七十九条の改正規定、同法第百八十条（見出しを含む。）の改正規定、同法第百八十条の二の改正規定、同法第二百十二条の改正規定、同法第二百十三条の改正規定、同法第二百十四条の改正規定、同法第二百十五条の改正規定、同法第二百二十五条第一項の改正規定、同法第二百三十三条の改正規定、同法第二百三十八条の改正規定、同法第二百四十一条の改正規定及び同法第二百四十二条第二号の改正規定並びに附則第三条、第七条、第十条から第十二条まで、第十四条から第十六条まで及び第十九条の規定
the following provisions: January 1, 2017;
次に掲げる規定 平成二十九年一月一日
the provisions in Article 1 amending Article 166 of the Income Tax Act and amending Article 232, paragraph (1) of that Act, and the provisions of Articles 13 and 22 of the Supplementary Provisions;
the provisions of Article 2 and the provisions of Articles 23 and 24 of the Supplementary Provisions;
Omitted
略
the following provisions: the date on which the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 45 of 2013) come into effect;
次に掲げる規定 金融商品取引法等の一部を改正する法律（平成二十五年法律第四十五号）附則第一条第三号に掲げる規定の施行の日
the provisions of Article 1 amending Article 2, paragraph (1), item (xi) of the Income Tax Act and the provisions of that Article amending Article 224-3, paragraph (2), item (i) of that Act;
第一条中所得税法第二条第一項第十一号の改正規定及び同法第二百二十四条の三第二項第一号の改正規定
the following provisions: the date on which the Act Partially Amending the Electricity Business Act (Act No. 74 of 2013) comes into effect;
次に掲げる規定 電気事業法の一部を改正する法律（平成二十五年法律第七十四号）の施行の日
the provisions of Article 1 amending Appended Table I of the Income Tax Act;
第一条中所得税法別表第一の改正規定
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" up to Article 22 and in Article 74 of the Supplementary Provisions) apply to income tax for 2014 and subsequent years, and the provisions then in force continue to govern income tax for 2013 and prior 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（以下附則第二十二条まで及び第七十四条において「新所得税法」という。）の規定は、平成二十六年分以後の所得税について適用し、平成二十五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 Taxpayers, etc.
第三条（納税義務者等に関する経過措置）
The provisions of Article 5, paragraph (2) of the new Income Tax Act apply to income tax for 2017 and subsequent years.
新所得税法第五条第二項の規定は、平成二十九年分以後の所得税について適用する。
With regard to the income tax for 2016 and prior years of a Nonresident who, in any year up to and including 2016, falls under the case set forth in Article 5, paragraph (2), item (i) or (ii) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 22 and in Article 74 of the Supplementary Provisions), the provisions of that paragraph remain in force. In this case, the phrase "Article 161" in item (i) of that paragraph is deemed to be replaced with "Article 161 of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the "former Income Tax Act")", and the phrase "Article 161, item (i)-2" in item (ii) of that paragraph is deemed to be replaced with "Article 161, item (i)-2 of the Former Income Tax Act".
The provisions of Article 7, paragraph (1) of the new Income Tax Act (limited to the part concerning items (ii) and (iii)) apply to income tax for 2017 and subsequent years.
新所得税法第七条第一項（第二号及び第三号に係る部分に限る。）の規定は、平成二十九年分以後の所得税について適用する。
With regard to the income tax for 2016 and prior years of a Non-Permanent Resident set forth in Article 7, paragraph (1), item (ii) of the Former Income Tax Act who, in any year up to and including 2016, has the income specified in that item, or of a Nonresident set forth in item (iii) of that paragraph who has the income specified in that item, those provisions remain in force. In this case, the phrase "Article 161" in item (ii) of that paragraph is deemed to be replaced with "Article 161 of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the "former Income Tax Act")", and the phrase "each item of Article 164, paragraph (1)" in item (iii) of that paragraph is deemed to be replaced with "each item of Article 164, paragraph (1) of the Former Income Tax Act", and beyond this, the technical replacement of terms in the provisions of laws and regulations concerning income tax in the case where the first sentence of this paragraph applies, and any other necessary matters concerning the application of the first sentence of this paragraph, are specified by Cabinet Order.
平成二十八年以前の各年において旧所得税法第七条第一項第二号に定める所得を有する同号に掲げる非永住者又は同項第三号に定める所得を有する同号に掲げる非居住者の平成二十八年分以前の所得税については、これらの規定は、なおその効力を有する。この場合において、同項第二号中「第百六十一条」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）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。）第百六十一条」と、同項第三号中「第百六十四条第一項各号」とあるのは「旧所得税法第百六十四条第一項各号」とするほか、この項前段の規定の適用がある場合における所得税に関する法令の規定の技術的読替えその他この項前段の規定の適用に関し必要な事項は、政令で定める。
Supplementary Provisions, Article 4Transitional Measures Concerning Salary Income
第四条（給与所得に関する経過措置）
The provisions of Article 28 of the new Income Tax Act apply to income tax for 2016, and the provisions then in force continue to govern income tax for 2015 and prior years.
新所得税法第二十八条の規定は、平成二十八年分の所得税について適用し、平成二十七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 5Transitional Measures Concerning the Amount of Revenue from the Transfer of a Right to Acquire Shares Granted by the Issuing Corporation
第五条（発行法人から与えられた株式を取得する権利の譲渡による収入金額に関する経過措置）
The provisions of Article 41-2 of the new Income Tax Act apply to a transfer of a right prescribed in that Article that is made on or after the date on which this Act comes into effect (hereinafter referred to as the "effective date").
新所得税法第四十一条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に行う同条に規定する権利の譲渡について適用する。
Supplementary Provisions, Article 6Transitional Measures Concerning Special Provisions on Deducting Specific Expenses of Salary Income Earners
第六条（給与所得者の特定支出の控除の特例に関する経過措置）
The provisions of Article 57-2 of the new Income Tax Act apply to income tax for 2016 and subsequent years, and the provisions then in force continue to govern income tax for 2015 and prior years.
新所得税法第五十七条の二の規定は、平成二十八年分以後の所得税について適用し、平成二十七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 7Transitional Measures Concerning the Foreign Tax Credit
第七条（外国税額控除に関する経過措置）
The provisions of Article 95 of the new Income Tax Act apply to income tax for 2017 and subsequent years.
新所得税法第九十五条の規定は、平成二十九年分以後の所得税について適用する。
With regard to the income tax for 2016 and prior years relating to the foreign tax credit under Article 95 of the Former Income Tax Act of a Resident who, in any year up to and including 2016, is to pay foreign income taxes prescribed in paragraph (1) of that Article, the provisions of that Article remain in force.
平成二十八年以前の各年において旧所得税法第九十五条第一項に規定する外国所得税を納付することとなる居住者の同条の規定による外国税額控除に係る平成二十八年分以前の所得税については、同条の規定は、なおその効力を有する。
In the case where the provisions of the preceding paragraph apply, the provisions set forth in the following items apply as specified in each of those items:
前項の規定の適用がある場合における次の各号に掲げる規定の適用については、当該各号に定めるところによる。
Article 65, paragraph (3), item (ii) of the Act on General Rules for National Taxes: the phrase "Income Tax Act" in (a) of that item is deemed to be replaced with "Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 7, paragraph (2) (Transitional Measures Concerning the Foreign Tax Credit) of the Supplementary Provisions of that Act", and the phrase "Article 165-6" is deemed to be replaced with "Article 165-6 of the Income Tax Act";
国税通則法第六十五条第三項第二号 同号イ中「所得税法」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第七条第二項（外国税額控除に関する経過措置）の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法」と、「第百六十五条の六」とあるのは「所得税法第百六十五条の六」とする。
Articles 44-3 and 46, Article 122, paragraph (2), Article 123, paragraph (2), item (vi), and Article 238, paragraphs (1) and (3) of the Income Tax Act: the phrase "Article 95, paragraphs (1) through (3)" in Article 44-3 of that Act is deemed to be replaced with "Article 95, paragraphs (1) through (3) of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 7, paragraph (2) (Transitional Measures Concerning the Foreign Tax Credit) of the Supplementary Provisions of that Act (hereinafter referred to as the "former Income Tax Act")", the phrase "Article 95, paragraph (1)" in Article 46 of that Act is deemed to be replaced with "Article 95, paragraph (1) of the Former Income Tax Act", the phrase "Article 95, paragraph (2)" in Article 122, paragraph (2) of that Act is deemed to be replaced with "Article 95, paragraph (2) of the Former Income Tax Act", and the phrase "Article 95" in Article 123, paragraph (2), item (vi) and Article 238, paragraphs (1) and (3) of that Act is deemed to be replaced with "Article 95 of the Former Income Tax Act";
所得税法第四十四条の三、第四十六条、第百二十二条第二項、第百二十三条第二項第六号並びに第二百三十八条第一項及び第三項 同法第四十四条の三中「第九十五条第一項から第三項まで」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第七条第二項（外国税額控除に関する経過措置）の規定によりなおその効力を有するものとされる同法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。）第九十五条第一項から第三項まで」と、同法第四十六条中「第九十五条第一項」とあるのは「旧所得税法第九十五条第一項」と、同法第百二十二条第二項中「第九十五条第二項」とあるのは「旧所得税法第九十五条第二項」と、同法第百二十三条第二項第六号並びに第二百三十八条第一項及び第三項中「第九十五条」とあるのは「旧所得税法第九十五条」とする。
Article 3-2, paragraph (17), item (iv), paragraph (19), item (v), paragraph (21), item (v), paragraph (23), item (v) and paragraph (25), item (v) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.: the phrase "Article 95" in paragraph (17), item (iv) of that Article is deemed to be replaced with "Article 95 of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 7, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "former Income Tax Act" in this Article)", the phrase "Article 92, paragraph (1) of that Act" is deemed to be replaced with "Article 92, paragraph (1) of the Income Tax Act", and the phrase "Article 95 of that Act" is deemed to be replaced with "Article 95 of the Former Income Tax Act", and the phrase "Article 95" in paragraph (19), item (v), paragraph (21), item (v), paragraph (23), item (v) and paragraph (25), item (v) of that Article is deemed to be replaced with "Article 95 of the Former Income Tax Act", the phrase "Article 92, paragraph (1) of that Act" is deemed to be replaced with "Article 92, paragraph (1) of the Income Tax Act", and the phrase "Article 95 of that Act" is deemed to be replaced with "Article 95 of the Former Income Tax Act";
租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第三条の二第十七項第四号、第十九項第五号、第二十一項第五号、第二十三項第五号及び第二十五項第五号 同条第十七項第四号中「第九十五条の」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第七条第二項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法（以下この条において「旧所得税法」という。）第九十五条の」と、「同法第九十二条第一項」とあるのは「所得税法第九十二条第一項」と、「同法第九十五条」とあるのは「旧所得税法第九十五条」と、同条第十九項第五号、第二十一項第五号、第二十三項第五号及び第二十五項第五号中「第九十五条の」とあるのは「旧所得税法第九十五条の」と、「同法第九十二条第一項」とあるのは「所得税法第九十二条第一項」と、「同法第九十五条」とあるのは「旧所得税法第九十五条」とする。
Article 8-4, paragraph (3), item (iv), Article 28-4, paragraph (5), item (iii), Article 31, paragraph (3), item (iv), Article 37-10, paragraph (6), item (vi), Article 41-14, paragraph (2), item (v) and Article 42-3, paragraph (1) of the Act on Special Measures Concerning Taxation: the phrase ", Article 95 and" in Article 8-4, paragraph (3), item (iv) of that Act is deemed to be replaced with ", Article 95 of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014), which remains in force pursuant to the provisions of Article 7, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "former Income Tax Act"), and the Income Tax Act", and the phrase "Article 95 of that Act and" is deemed to be replaced with "Article 95 of the Former Income Tax Act and the Income Tax Act", the phrase ", Article 95 and" in Article 28-4, paragraph (5), item (iii), Article 31, paragraph (3), item (iv), Article 37-10, paragraph (6), item (vi) and Article 41-14, paragraph (2), item (v) of that Act is deemed to be replaced with ", Article 95 of the Former Income Tax Act and the Income Tax Act", and the phrase "Article 95 of that Act and" is deemed to be replaced with "Article 95 of the Former Income Tax Act and the Income Tax Act", and the phrase "Article 95 of that Act or" in Article 42-3, paragraph (1) of that Act is deemed to be replaced with "Article 95 of the Former Income Tax Act or the Income Tax Act";
租税特別措置法第八条の四第三項第四号、第二十八条の四第五項第三号、第三十一条第三項第四号、第三十七条の十第六項第六号、第四十一条の十四第二項第五号及び第四十二条の三第一項 同法第八条の四第三項第四号中「、第九十五条及び」とあるのは「、所得税法等の一部を改正する法律（平成二十六年法律第十号）附則第七条第二項の規定によりなおその効力を有するものとされる同法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。）第九十五条及び所得税法」と、「同法第九十五条及び」とあるのは「旧所得税法第九十五条及び所得税法」と、同法第二十八条の四第五項第三号、第三十一条第三項第四号、第三十七条の十第六項第六号及び第四十一条の十四第二項第五号中「、第九十五条及び」とあるのは「、旧所得税法第九十五条及び所得税法」と、「同法第九十五条及び」とあるのは「旧所得税法第九十五条及び所得税法」と、同法第四十二条の三第一項中「同法第九十五条又は」とあるのは「旧所得税法第九十五条又は所得税法」とする。
beyond what is specified in the preceding items, the technical replacement of terms in the provisions of laws and regulations concerning income tax and any other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.