Supplementary Provisions, Article 10Transitional Measures Concerning Documents Attached to a Tax Return
第十条（確定申告書の添付書類に関する経過措置）
The provisions of Article 120, paragraph (3) 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 as those provisions are applied mutatis mutandis pursuant to Article 166 of the New Income Tax Act) and pursuant to Article 166) apply in the case where a Tax Return for income tax for 2016 or any subsequent year is filed, and the provisions then in force continue to govern the case where a Tax Return for income tax for 2015 or any prior year was filed.
新所得税法第百二十条第三項（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。）の規定は、平成二十八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し、平成二十七年分以前の所得税に係る確定申告書を提出した場合については、なお従前の例による。
Supplementary Provisions, Article 11Transitional Measures Concerning the Calculation of the Amount of Income Pertaining to Income Attributable to a Permanent Establishment Related to Specified Internal Transactions
第十一条（特定の内部取引に係る恒久的施設帰属所得に係る所得の金額の計算に関する経過措置）
The provisions of Article 165-5-2 of the New Income Tax Act apply to income tax for 2017 and subsequent years.
新所得税法第百六十五条の五の二の規定は、平成二十九年分以後の所得税について適用する。
Supplementary Provisions, Article 12Transitional Measures Concerning Withholding of Tax on Salary Income
第十二条（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, the provisions of Article 190 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) of the New Income Tax Act (referred to as "salary or other wages" in the following paragraph) that are to be paid on or after January 1, 2016, and the provisions then in force continue to govern salary or other wages prescribed in Article 183, paragraph (1) of the Former Income Tax Act that are to be paid before that date.
新所得税法第四編第二章第一節の規定、新所得税法第百九十条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（次項において「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 Articles 194, 195 and 195-2 of the New Income Tax Act apply to a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the New Income Tax Act, a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) of the New Income Tax Act and a salary income earner's return for special spousal deduction prescribed in Article 195-2, paragraph (3) of the New Income Tax Act that are submitted with regard to salaries or other wages that are to be paid on or after January 1, 2016.
新所得税法第百九十四条、第百九十五条及び第百九十五条の二の規定は、平成二十八年一月一日以後に支払を受けるべき給与等について提出する新所得税法第百九十四条第七項に規定する給与所得者の扶養控除等申告書、新所得税法第百九十五条第五項に規定する従たる給与についての扶養控除等申告書及び新所得税法第百九十五条の二第三項に規定する給与所得者の配偶者特別控除申告書について適用する。
Supplementary Provisions, Article 13Transitional Measures Concerning Withholding of Tax on Public Pensions or Retirement Packages
第十三条（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 (referred to as "public pensions or retirement packages" in the following paragraph) that are to be paid on or after January 1, 2016, 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、平成二十八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（次項において「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 of the New Income Tax Act apply to a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in paragraph (9) of that Article that is submitted with regard to public pensions or retirement packages that are to be received on or after January 1, 2016.
新所得税法第二百三条の五の規定は、平成二十八年一月一日以後に支払を受けるべき公的年金等について提出する同条第九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 14Adjustment Provisions Accompanying the Partial Amendment of the Income Tax Act
第十四条（所得税法の一部改正に伴う調整規定）
In the case where the date specified in Article 1, item (ix) of the Supplementary Provisions is after January 1, 2016, with regard to the application of the provisions of Article 15 of the Act on Arrangement of Related Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the phrase "Article 194, paragraph (4)" in paragraph (3) of that Article is deemed to be replaced with "Article 194, paragraph (7)", the phrase "Article 195, paragraph (4)" is deemed to be replaced with "Article 195, paragraph (5)", the phrase "paragraph (2) of that Article" in paragraph (4) of that Article is deemed to be replaced with "paragraph (3) of that Article", and the phrase "paragraph (8) of that Article" in paragraph (5) of that Article is deemed to be replaced with "paragraph (9) of that Article".
附則第一条第九号に定める日が平成二十八年一月一日後である場合における行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律第十五条の規定の適用については、同条第三項中「第百九十四条第四項」とあるのは「第百九十四条第七項」と、「第百九十五条第四項」とあるのは「第百九十五条第五項」と、同条第四項中「同条第二項」とあるのは「同条第三項」と、同条第五項中「同条第八項」とあるのは「同条第九項」とする。
Supplementary Provisions, Article 15Transitional Measures Concerning Notice by Recipients of Interest, Dividends, etc.
第十五条（利子、配当等の受領者の告知に関する経過措置）
The provisions of Article 224, paragraph (1) of the New Income Tax Act apply to interest or similar income or dividends or similar income prescribed in that paragraph whose payment is finalized on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern interest or similar income or dividends or similar income prescribed in Article 224, paragraph (1) of the Former Income Tax Act whose payment was finalized before that date.
新所得税法第二百二十四条第一項の規定は、附則第一条第九号に定める日以後に支払の確定する同項に規定する利子等又は配当等について適用し、同日前に支払の確定した旧所得税法第二百二十四条第一項に規定する利子等又は配当等については、なお従前の例による。
The provisions of Article 224, paragraph (2) of the New Income Tax Act apply to interest, dividends of surplus or distributions of proceeds prescribed in that paragraph that are to be received on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern interest, dividends of surplus or distributions of proceeds prescribed in Article 224, paragraph (2) of the Former Income Tax Act that are to be received before that date.
新所得税法第二百二十四条第二項の規定は、附則第一条第九号に定める日以後に支払を受けるべき同項に規定する利子、剰余金の配当又は収益の分配について適用し、同日前に支払を受けるべき旧所得税法第二百二十四条第二項に規定する利子、剰余金の配当又は収益の分配については、なお従前の例による。
Supplementary Provisions, Article 16Transitional Measures Concerning Notice by Recipients, etc. of Consideration for Transferring Shares or Similar Interests
第十六条（株式等の譲渡の対価の受領者等の告知に関する経過措置）
The provisions of Article 224-3, paragraph (1) of the New Income Tax Act (including as applied mutatis mutandis pursuant to paragraphs (3) and (4) of that Article) apply to a transfer of shares or similar interests prescribed in Article 224-3, paragraph (1) of the New Income Tax Act, a delivery of monies or other assets prescribed in paragraph (3) of that Article or a delivery of redemption money or a similar asset prescribed in paragraph (4) of that Article that is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of shares or similar interests prescribed in Article 224-3, paragraph (1) of the Former Income Tax Act, a delivery of monies or other assets prescribed in paragraph (3) of that Article or a delivery of redemption money or a similar asset prescribed in paragraph (4) of that Article that was made before that date.
新所得税法第二百二十四条の三第一項（同条第三項及び第四項において準用する場合を含む。）の規定は、附則第一条第九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三第一項に規定する株式等の譲渡、同条第三項に規定する金銭等の交付又は同条第四項に規定する償還金等の交付について適用し、同日前に行われた旧所得税法第二百二十四条の三第一項に規定する株式等の譲渡、同条第三項に規定する金銭等の交付又は同条第四項に規定する償還金等の交付については、なお従前の例による。
Supplementary Provisions, Article 17Transitional Measures Concerning Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust
第十七条（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 a transfer of a Beneficial Interest in a Trust prescribed in Article 224-4 of the New Income Tax Act that is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of a Beneficial Interest in a Trust prescribed in Article 224-4 of the Former Income Tax Act that was made before that date.
新所得税法第二百二十四条の四の規定は、附則第一条第九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の譲渡について適用し、同日前に行われた旧所得税法第二百二十四条の四に規定する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 18Transitional Measures Concerning Notice by Persons Paying the Difference or Otherwise Settling a Futures Contract
第十八条（先物取引の差金等決済をする者の告知に関する経過措置）
The provisions of Article 224-5, paragraph (1) of the New Income Tax Act apply to a payment of the difference or other settlement prescribed in paragraph (2) of that Article in connection with a futures contract prescribed in that paragraph that is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern a payment of the difference or other settlement prescribed in Article 224-5, paragraph (2) of the Former Income Tax Act in connection with a futures contract prescribed in that paragraph that was made before that date.
新所得税法第二百二十四条の五第一項の規定は、同条第二項に規定する先物取引に係る同項に規定する差金等決済で附則第一条第九号に定める日以後に行われるものについて適用し、旧所得税法第二百二十四条の五第二項に規定する先物取引に係る同項に規定する差金等決済で同日前に行われたものについては、なお従前の例による。
Supplementary Provisions, Article 19Transitional Measures Concerning Notice by Recipients of Consideration for Transferring Gold Bullion, etc.
第十九条（金地金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 224-6 of the New Income Tax Act apply to a transfer of gold bullion and similar items prescribed in Article 224-6 of the New Income Tax Act that is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of gold bullion and similar items prescribed in Article 224-6 of the Former Income Tax Act that was made before that date.
新所得税法第二百二十四条の六の規定は、附則第一条第九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六に規定する金地金等の譲渡について適用し、同日前に行われた旧所得税法第二百二十四条の六に規定する金地金等の譲渡については、なお従前の例による。
Supplementary Provisions, Article 20Transitional Measures Concerning the Submission of Detailed Statements of Assets and Liabilities
第二十条（財産債務明細書の提出に関する経過措置）
With regard to the detailed statements under Article 232, paragraph (1) of the Former Income Tax Act that are to be submitted before January 1, 2016, the provisions then in force continue to govern.
平成二十八年一月一日前に提出すべき旧所得税法第二百三十二条第一項の明細書については、なお従前の例による。
Supplementary Provisions, Article 130Transitional Measures Concerning Penal Provisions
第百三十条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act 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 131Delegation of Other Transitional Measures to Cabinet Order
第百三十一条（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。