Supplementary Provisions, Article 13Transitional Measures Concerning Returns, Payment and Refunds
第十三条(申告、納付及び還付に関する経過措置)
The provisions of Article 112, paragraph (2) of the new Income Tax Act as applied mutatis mutandis pursuant to Article 166 of the new Income Tax Act apply to the documents under paragraph (2) of that Article that are attached to a paper-based application under paragraph (1) of that Article submitted in any year from 2017 onward, and the provisions then in force continue to govern the documents under paragraph (2) of that Article that were attached to a paper-based application under Article 112, paragraph (1) of the Former Income Tax Act as applied mutatis mutandis pursuant to Article 166 of the Former Income Tax Act submitted in any year up to and including 2016.
新所得税法第百六十六条において準用する新所得税法第百十二条第二項の規定は、平成二十九年以後の各年において提出する同条第一項の申請書に添付する同条第二項の書類について適用し、平成二十八年以前の各年において提出した旧所得税法第百六十六条において準用する旧所得税法第百十二条第一項の申請書に添付した同条第二項の書類については、なお従前の例による。
The provisions of Article 145, item (ii) of the new Income Tax Act as applied mutatis mutandis pursuant to Article 166 of the new Income Tax Act apply in the case where there are facts falling under that item with regard to the books and documents under that item for any year from 2017 onward, and the provisions then in force continue to govern the case where there are facts falling under that item with regard to the books and documents under Article 145, item (ii) of the Former Income Tax Act as applied mutatis mutandis pursuant to Article 166 of the Former Income Tax Act for any year up to and including 2016.
新所得税法第百六十六条において準用する新所得税法第百四十五条第二号の規定は、平成二十九年以後の各年に係る同号の帳簿書類につき同号に該当する事実がある場合について適用し、平成二十八年以前の各年に係る旧所得税法第百六十六条において準用する旧所得税法第百四十五条第二号の帳簿書類につき同号に該当する事実がある場合については、なお従前の例による。
Supplementary Provisions, Article 14Transitional Measures Concerning Documentation of Transactions Related to a Permanent Establishment
第十四条(恒久的施設に係る取引に係る文書化に関する経過措置)
The provisions of Article 166-2 of the new Income Tax Act apply to income tax for 2017 and subsequent years.
新所得税法第百六十六条の二の規定は、平成二十九年分以後の所得税について適用する。
Supplementary Provisions, Article 15Transitional Measures Concerning the Denial of Acts or Calculations Related to a Nonresident's Income Attributable to a Permanent Establishment
第十五条(非居住者の恒久的施設帰属所得に係る行為又は計算の否認に関する経過措置)
The provisions of Article 168-2 of the new Income Tax Act apply to acts or calculations that a Nonresident prescribed in that Article makes on or after January 1, 2017.
新所得税法第百六十八条の二の規定は、同条に規定する非居住者が平成二十九年一月一日以後に行う行為又は計算について適用する。
Supplementary Provisions, Article 16Transitional Measures Concerning the Tax Base, etc. for a Foreign Corporation's Income Tax
第十六条(外国法人に係る所得税の課税標準等に関する経過措置)
The provisions of Articles 178 and 179 of the new Income Tax Act apply to domestic source income prescribed in Article 178 of the new Income Tax Act that a Foreign Corporation is to be paid on or after April 1, 2016, and the provisions then in force continue to govern domestic source income prescribed in Article 178 of the Former Income Tax Act that a Foreign Corporation is to be paid before that date. In this case, for the purpose of applying the provisions of Article 178 of the new Income Tax Act during the period from that date to December 31 of that year, the phrase "Article 161, paragraph (1), items (iv) through (xi)" in that Article is deemed to be replaced with "Article 161, paragraph (1), item (iv) (limited to those falling under what is set forth in Article 161, item (i)-2 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" in this Article)), items (v) through (vii), item (viii) (limited to those falling under what is set forth in Article 161, item (iv) of the Former Income Tax Act), items (ix) through (xi)".
新所得税法第百七十八条及び第百七十九条の規定は、外国法人が平成二十八年四月一日以後に支払を受けるべき新所得税法第百七十八条に規定する国内源泉所得について適用し、外国法人が同日前に支払を受けるべき旧所得税法第百七十八条に規定する国内源泉所得については、なお従前の例による。この場合において、同日から同年十二月三十一日までの間における新所得税法第百七十八条の規定の適用については、同条中「第百六十一条第一項第四号から第十一号まで」とあるのは、「第百六十一条第一項第四号(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(以下この条において「旧所得税法」という。)第百六十一条第一号の二に掲げるものに該当するものに限る。)、第五号から第七号まで、第八号(旧所得税法第百六十一条第四号に掲げるものに該当するものに限る。)、第九号から第十一号まで」とする。
The provisions of Article 180, paragraphs (1) through (3) of the new Income Tax Act apply to the covered domestic source income prescribed in paragraph (1) of that Article that a Foreign Corporation prescribed in that paragraph is to be paid on or after April 1, 2016, and the provisions then in force continue to govern the domestic source income specified in an item of Article 180, paragraph (1) of the Former Income Tax Act that a corporation set forth in that item is to be paid before that date.
新所得税法第百八十条第一項から第三項までの規定は、同条第一項に規定する外国法人が平成二十八年四月一日以後に支払を受けるべき同項に規定する対象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各号に掲げる法人が同日前に支払を受けるべき当該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。
Supplementary Provisions, Article 17Transitional Measures Concerning Withholding of Tax on Salary Income
第十七条(給与所得に係る源泉徴収に関する経過措置)
The provisions of Appended Tables II through V 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, 2016, 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.
新所得税法別表第二から別表第五までの規定は、平成二十八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。
Supplementary Provisions, Article 18Transitional Measures Concerning Withholding of Tax on Public Pensions or Retirement Packages
第十八条(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 public pensions or retirement packages prescribed in Article 203-2 of the new Income Tax Act that are to be paid on or after October 1, 2015, and the provisions then in force continue to govern public pensions or retirement packages prescribed in Article 203-2 of the Former Income Tax Act that are to be paid before that date.
新所得税法第二百三条の三の規定は、平成二十七年十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 19Transitional Measures Concerning the Obligation to Withhold Tax, etc.
第十九条(源泉徴収義務等に関する経過措置)
The provisions of Article 212 of the new Income Tax Act apply to domestic source income prescribed in paragraph (1) of that Article that is to be paid on or after April 1, 2016, and the provisions then in force continue to govern domestic source income prescribed in Article 212, paragraph (1) of the Former Income Tax Act that is to be paid before that date. In this case, for the purpose of applying the provisions of Article 212 of the new Income Tax Act during the period from that date to December 31 of that year, the phrase "Article 161, paragraph (1), items (iv) through (xvi)" in paragraph (1) of that Article is deemed to be replaced with "Article 161, paragraph (1), item (iv) (limited to those falling under what is set forth in Article 161, item (i)-2 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" in this paragraph)), items (v) through (vii), item (viii) (limited to those falling under what is set forth in Article 161, item (iv) of the Former Income Tax Act), or items (ix) through (xvi)", and the phrase "items (iv) through (xi) of that paragraph" is deemed to be replaced with "item (iv) of that paragraph (limited to those falling under what is set forth in Article 161, item (i)-2 of the Former Income Tax Act), items (v) through (vii), item (viii) (limited to those falling under what is set forth in Article 161, item (iv) of the Former Income Tax Act), items (ix) through (xi)".
新所得税法第二百十二条の規定は、平成二十八年四月一日以後に支払うべき同条第一項に規定する国内源泉所得について適用し、同日前に支払うべき旧所得税法第二百十二条第一項に規定する国内源泉所得については、なお従前の例による。この場合において、同日から同年十二月三十一日までの間における新所得税法第二百十二条の規定の適用については、同条第一項中「第百六十一条第一項第四号から第十六号まで」とあるのは「第百六十一条第一項第四号(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(以下この項において「旧所得税法」という。)第百六十一条第一号の二に掲げるものに該当するものに限る。)、第五号から第七号まで、第八号(旧所得税法第百六十一条第四号に掲げるものに該当するものに限る。)若しくは第九号から第十六号まで」と、「同項第四号から第十一号まで」とあるのは「同項第四号(旧所得税法第百六十一条第一号の二に掲げるものに該当するものに限る。)、第五号から第七号まで、第八号(旧所得税法第百六十一条第四号に掲げるものに該当するものに限る。)、第九号から第十一号まで」とする。
The provisions of Article 214, paragraphs (1) through (3) of the new Income Tax Act apply to the covered domestic source income prescribed in paragraph (1) of that Article that a Nonresident prescribed in that paragraph is to be paid on or after January 1, 2017.
新所得税法第二百十四条第一項から第三項までの規定は、同条第一項に規定する非居住者が平成二十九年一月一日以後に支払を受けるべき同項に規定する対象国内源泉所得について適用する。
With regard to the domestic source income specified in an item of Article 214, paragraph (1) of the Former Income Tax Act that a person set forth in that item is to be paid on or before December 31, 2016, the provisions of paragraphs (1) through (3) of that Article remain in force. In this case, the phrase "Article 164, paragraph (1), item (i)" in paragraph (1), item (i) of that Article is deemed to be replaced with "Article 164, paragraph (1), item (i) 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" in this paragraph)", the phrase "Article 161, item (i)-2" is deemed to be replaced with "Article 161, item (i)-2 of the Former Income Tax Act", the phrase "Article 164, paragraph (1), item (ii)" in item (ii) of that paragraph is deemed to be replaced with "Article 164, paragraph (1), item (ii) of the Former Income Tax Act", and the phrase "Article 164, paragraph (1), item (iii)" in item (iii) of that paragraph is deemed to be replaced with "Article 164, paragraph (1), item (iii) of the Former Income Tax Act".
旧所得税法第二百十四条第一項各号に掲げる者が平成二十八年十二月三十一日以前に支払を受けるべき当該各号に定める国内源泉所得については、同条第一項から第三項までの規定は、なおその効力を有する。この場合において、同条第一項第一号中「第百六十四条第一項第一号」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(以下この項において「旧所得税法」という。)第百六十四条第一項第一号」と、「第百六十一条第一号の二」とあるのは「旧所得税法第百六十一条第一号の二」と、同項第二号中「第百六十四条第一項第二号」とあるのは「旧所得税法第百六十四条第一項第二号」と、同項第三号中「第百六十四条第一項第三号」とあるのは「旧所得税法第百六十四条第一項第三号」とする。
With regard to the application of the provisions of Article 41-22, paragraph (2) of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "of Article 214" in item (ii) of that paragraph is deemed to be replaced with "of Article 214 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 19, paragraph (3) of the Supplementary Provisions of that Act (hereinafter referred to as the "former Income Tax Act" in this item)", the phrase "Article 172, paragraph (1) of that Act" is deemed to be replaced with "Article 172, paragraph (1) of the Income Tax Act", and the phrase "Article 214, paragraph (1) of that Act" is deemed to be replaced with "Article 214, 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 and any other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
前項の規定の適用がある場合における租税特別措置法第四十一条の二十二第二項の規定の適用については、同項第二号中「第二百十四条の」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)附則第十九条第三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(以下この号において「旧所得税法」という。)第二百十四条の」と、「同法第百七十二条第一項」とあるのは「所得税法第百七十二条第一項」と、「同法第二百十四条第一項」とあるのは「旧所得税法第二百十四条第一項」とするほか、所得税に関する法令の規定の技術的読替えその他前項の規定の適用に関し必要な事項は、政令で定める。
Supplementary Provisions, Article 20Transitional Measures Concerning Notice
第二十条(告知に関する経過措置)
The provisions of Article 224, paragraph (6) of the new Income Tax Act apply to interest, dividends or distributions of proceeds prescribed in paragraph (2) of that Article, or redemption money prescribed in paragraph (4) of that Article, that is received on or after the Effective Date.
新所得税法第二百二十四条第六項の規定は、施行日以後に支払を受ける同条第二項に規定する利子、配当若しくは収益の分配又は同条第四項に規定する償還金について適用する。
The provisions of Article 224-3, paragraph (1) of the new Income Tax Act apply to a transfer of shares or similar interests prescribed in paragraph (2) of that Article that is made on or after the Effective Date, and the provisions then in force continue to govern a transfer of shares or similar interests prescribed in Article 224-3, paragraph (2) of the Former Income Tax Act that was made before the Effective Date.
新所得税法第二百二十四条の三第一項の規定は、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、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。
Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on the Submission of Payment Reports, etc.
第二十一条(支払調書等の提出の特例に関する経過措置)
The provisions of Article 228-4, paragraph (3) of the new Income Tax Act apply to the required particulars prescribed in paragraph (1) of that Article of the statements and similar reports prescribed in that paragraph that are provided on or after the Effective Date.
Supplementary Provisions, Article 22Transitional Measures Concerning the Keeping of Books and Documents by Persons with Business Income, etc.
第二十二条(事業所得等を有する者の帳簿書類の備付け等に関する経過措置)
The provisions of Article 232, paragraph (1) of the new Income Tax Act apply to transactions prescribed in that paragraph that a Nonresident who conducts the operations prescribed in that paragraph in Japan conducts on or after January 1, 2017, and the provisions then in force continue to govern transactions under that paragraph that a Nonresident prescribed in Article 232, paragraph (1) of the Former Income Tax Act conducted before that date.
新所得税法第二百三十二条第一項の規定は、同項に規定する業務を国内において行う非居住者が平成二十九年一月一日以後に行う同項に規定する取引について適用し、旧所得税法第二百三十二条第一項に規定する非居住者が同日前に行った同項の取引については、なお従前の例による。
Supplementary Provisions, Article 23Transitional Measures Concerning Salary Income
第二十三条(給与所得に関する経過措置)
The provisions of Article 28 of the Income Tax Act as amended by Article 2 (referred to as "the 2017 Income Tax Act" in the following Article) apply to income tax for 2017 and subsequent years, and the provisions then in force continue to govern income tax for 2016.
Supplementary Provisions, Article 24Transitional Measures Concerning Withholding of Tax on Salary Income
第二十四条(給与所得に係る源泉徴収に関する経過措置)
The provisions of Appended Tables II through V of the 2017 Income Tax Act apply to salary or other wages prescribed in Article 183, paragraph (1) of the 2017 Income Tax Act that are to be paid on or after January 1, 2017, and the provisions then in force continue to govern salary or other wages prescribed in Article 183, paragraph (1) of the Income Tax Act prior to the amendment by Article 2 that are to be paid before that date.
平成二十九年新所得税法別表第二から別表第五までの規定は、平成二十九年一月一日以後に支払うべき平成二十九年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第二条の規定による改正前の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。
Supplementary Provisions, Article 164Transitional Measures Concerning the Application of Penal Provisions
第百六十四条(罰則の適用に関する経過措置)
With regard to the application of penal provisions to acts committed before this Act comes into effect (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, before those provisions come into effect; the same applies hereinafter in this Article) 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 165Delegation to Cabinet Order
第百六十五条(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。