Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2016; 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、平成二十八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, 2017;
次に掲げる規定 平成二十九年一月一日
the provisions of Article 1 amending Article 57, paragraph (2) of the Income Tax Act, the provisions amending Article 151-2, paragraph (4), item (ii) of that Act (excluding the part replacing "Article 151-2, paragraph (1) or (2) (" with "Article 151-4, paragraph (1) or (2) (in the Case Where the Amount of the Acquisition Cost of Securities, etc. Acquired by Inheritance Has Been Changed, etc."), the provisions amending Article 166 of that Act (excluding the part adding "and Chapter VI" after "Chapter V of the preceding Part"), and the provisions amending Article 232, paragraph (1) and Article 233 of that Act, and the provisions of Article 6, Article 14, paragraph (2) and Article 166 of the Supplementary Provisions (limited to the provisions amending Article 9, paragraph (3) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (limited to the part deleting "Article 57, paragraph (2) or"));
第一条中所得税法第五十七条第二項の改正規定、同法第百五十一条の二第四項第二号の改正規定（「第百五十一条の二第一項又は第二項（」を「第百五十一条の四第一項又は第二項（相続により取得した有価証券等の取得費の額に変更があつた場合等の」に改める部分を除く。）、同法第百六十六条の改正規定（「前編第五章」の下に「及び第六章」を加える部分を除く。）並びに同法第二百三十二条第一項及び第二百三十三条の改正規定並びに附則第六条、第十四条第二項及び第百六十六条（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（平成二十五年法律第二十七号）第九条第三項の改正規定（「第五十七条第二項若しくは」を削る部分に限る。）に限る。）の規定
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 20 of the Supplementary Provisions and in Article 31, paragraph (1) of the Supplementary Provisions) 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.
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（以下附則第二十条まで及び附則第三十一条第一項において「新所得税法」という。）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 3Transitional Measures Concerning Nontaxable Income
第三条（非課税所得に関する経過措置）
The provisions of Article 9, paragraph (1), item (xv) of the new Income Tax Act apply to money or goods set forth in that item that are to be received on or after the date on which this Act comes into effect (hereinafter referred to as the "effective date"), and the provisions then in force continue to govern money or goods set forth in Article 9, paragraph (1), item (xv) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 20 of the Supplementary Provisions) that are to be received before the effective date.
新所得税法第九条第一項第十五号の規定は、この法律の施行の日（以下「施行日」という。）以後に受けるべき同号に掲げる金品について適用し、施行日前に受けるべき第一条の規定による改正前の所得税法（以下附則第二十条までにおいて「旧所得税法」という。）第九条第一項第十五号に掲げる金品については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning the Nontaxability of Interest Income, etc. from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons
第四条（障害者等の少額預金の利子所得等の非課税に関する経過措置）
The provisions of Article 10, paragraphs (1) and (2) of the new Income Tax Act apply to an application for tax-exempt savings prescribed in paragraph (1) of that Article that is submitted on or after the effective date, and the provisions then in force continue to govern an application for tax-exempt savings prescribed in Article 10, paragraph (1) of the former Income Tax Act that was submitted before the effective date.
新所得税法第十条第一項及び第二項の規定は、施行日以後に提出する同条第一項に規定する非課税貯蓄申込書について適用し、施行日前に提出した旧所得税法第十条第一項に規定する非課税貯蓄申込書については、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures Concerning the Attribution of Interest or Similar Income on Bearer Public and Corporate Bonds
第五条（無記名公社債の利子等の帰属に関する経過措置）
With regard to interest or similar income prescribed in Article 14, paragraph (1) of the former Income Tax Act that is received before the effective date, the provisions then in force continue to govern.
施行日前に支払を受ける旧所得税法第十四条第一項に規定する利子等については、なお従前の例による。
Supplementary Provisions, Article 6Transitional Measures Concerning Special Provisions on Necessary Expenses If There Are Relatives Working Exclusively in the Business, etc.
第六条（事業に専従する親族がある場合の必要経費の特例等に関する経過措置）
The provisions of Article 57, paragraph (2) of the New Income Tax Act apply to documents referred to in that paragraph that are submitted on or after January 1, 2017, and the provisions then in force continue to govern documents referred to in Article 57, paragraph (2) of the Former Income Tax Act that were submitted before that date.
新所得税法第五十七条第二項の規定は、平成二十九年一月一日以後に提出する同項の書類について適用し、同日前に提出した旧所得税法第五十七条第二項の書類については、なお従前の例による。
Supplementary Provisions, Article 7Transitional Measures Concerning Special Provisions on Capital Gains and Similar Income upon Departure from Japan
第七条（国外転出をする場合の譲渡所得等の特例に関する経過措置）
The provisions of Article 60-2, paragraph (4) of the New Income Tax Act apply to Securities, etc., unsettled margin transactions, etc., or unsettled derivative transactions as prescribed in that paragraph for which a transfer or settlement as prescribed in that paragraph is made on or after January 1, 2016, and the provisions then in force continue to govern Securities, etc., unsettled margin transactions, etc., or unsettled derivative transactions as prescribed in Article 60-2, paragraph (4) of the Former Income Tax Act for which a transfer or settlement as prescribed in that paragraph was made before that date.
新所得税法第六十条の二第四項の規定は、平成二十八年一月一日以後に同項に規定する譲渡又は決済をする同項に規定する有価証券等、未決済信用取引等又は未決済デリバティブ取引について適用し、同日前に旧所得税法第六十条の二第四項に規定する譲渡又は決済をした同項に規定する有価証券等、未決済信用取引等又は未決済デリバティブ取引については、なお従前の例による。
The provisions of Article 60-2, paragraph (6) of the New Income Tax Act (limited to the part concerning item (iii), (b)) apply if a case set forth in that item arises on or after January 1, 2016.
新所得税法第六十条の二第六項（第三号ロに係る部分に限る。）の規定は、平成二十八年一月一日以後に同号に掲げる場合に該当する場合について適用する。
Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on Capital Gains and Similar Income Where Assets Are Transferred to a Nonresident by Gift or Similar Means
第八条（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例に関する経過措置）
The provisions of Article 60-3, paragraph (4) of the New Income Tax Act apply to Securities, etc., unsettled margin transactions, etc., or unsettled derivative transactions as prescribed in that paragraph for which a transfer or settlement as prescribed in that paragraph is made on or after January 1, 2016, and the provisions then in force continue to govern Securities, etc., unsettled margin transactions, etc., or unsettled derivative transactions as prescribed in Article 60-3, paragraph (4) of the Former Income Tax Act for which a transfer or settlement as prescribed in that paragraph was made before that date.
新所得税法第六十条の三第四項の規定は、平成二十八年一月一日以後に同項に規定する譲渡又は決済をする同項に規定する有価証券等、未決済信用取引等又は未決済デリバティブ取引について適用し、同日前に旧所得税法第六十条の三第四項に規定する譲渡又は決済をした同項に規定する有価証券等、未決済信用取引等又は未決済デリバティブ取引については、なお従前の例による。
The provisions of Article 60-3, paragraph (6) of the New Income Tax Act (limited to the part concerning item (iii), (b)) apply if a case set forth in that item arises on or after January 1, 2016.
新所得税法第六十条の三第六項（第三号ロに係る部分に限る。）の規定は、平成二十八年一月一日以後に同号に掲げる場合に該当する場合について適用する。
Supplementary Provisions, Article 9Transitional Measures Concerning the Foreign Tax Credit
第九条（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 tax year 2017 and subsequent tax 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。
Supplementary Provisions, Article 10Transitional Measures Concerning Tax Payment Grace Periods Where Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply
第十条（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予に関する経過措置）
The provisions of Article 137-2, paragraphs (1) and (2) of the New Income Tax Act apply in the case where the base date of expiry prescribed in paragraph (1) of that Article falls on or after January 1, 2016, and the provisions then in force continue to govern the case where the date on which a case set forth in Article 60-2, paragraph (6), item (i) or item (iii) of the Former Income Tax Act or any other case specified by Cabinet Order as prescribed in Article 137-2, paragraph (1) of the Former Income Tax Act came to apply falls before January 1, 2016.
新所得税法第百三十七条の二第一項及び第二項の規定は、同条第一項に規定する満了基準日が平成二十八年一月一日以後である場合について適用し、旧所得税法第六十条の二第六項第一号若しくは第三号に掲げる場合又は旧所得税法第百三十七条の二第一項に規定するその他政令で定める場合に該当することとなった日が同月一日前である場合については、なお従前の例による。
Supplementary Provisions, Article 11Transitional Measures Concerning Tax Payment Grace Periods Where Special Provisions on Capital Gains and Similar Income Where Assets Are Transferred to a Nonresident by Gift or Similar Means Apply
第十一条（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予に関する経過措置）
The provisions of Article 137-3, paragraph (1) and paragraph (3) (limited to the part concerning paragraph (1) of that Article) of the New Income Tax Act apply in the case where the gift base date of expiry prescribed in paragraph (1) of that Article falls on or after January 1, 2016, and the provisions then in force continue to govern the case where the date on which a case set forth in Article 60-3, paragraph (6), item (i) or item (iii) of the Former Income Tax Act or any other case specified by Cabinet Order as prescribed in Article 137-3, paragraph (1) of the Former Income Tax Act came to apply falls before January 1, 2016.
新所得税法第百三十七条の三第一項及び第三項（同条第一項に係る部分に限る。）の規定は、同条第一項に規定する贈与満了基準日が平成二十八年一月一日以後である場合について適用し、旧所得税法第六十条の三第六項第一号若しくは第三号に掲げる場合又は旧所得税法第百三十七条の三第一項に規定するその他政令で定める場合に該当することとなった日が同月一日前である場合については、なお従前の例による。
The provisions of Article 137-3, paragraph (2) and paragraph (3) (limited to the part concerning paragraph (2) of that Article) of the New Income Tax Act apply in the case where the inheritance base date of expiry prescribed in paragraph (2) of that Article falls on or after January 1, 2016, and the provisions then in force continue to govern the case where the date on which a case set forth in Article 60-3, paragraph (6), item (i) or item (iii) of the Former Income Tax Act or any other case specified by Cabinet Order as prescribed in Article 137-3, paragraph (2) of the Former Income Tax Act came to apply falls before January 1, 2016.
新所得税法第百三十七条の三第二項及び第三項（同条第二項に係る部分に限る。）の規定は、同条第二項に規定する相続等満了基準日が平成二十八年一月一日以後である場合について適用し、旧所得税法第六十条の三第六項第一号若しくは第三号に掲げる場合又は旧所得税法第百三十七条の三第二項に規定するその他政令で定める場合に該当することとなった日が同月一日前である場合については、なお従前の例による。
The provisions of Article 137-3, paragraph (14) of the New Income Tax Act apply if a case set forth in any of the items of that paragraph arises on or after January 1, 2016.
新所得税法第百三十七条の三第十四項の規定は、平成二十八年一月一日以後に同項各号に掲げる場合に該当する場合について適用する。
Supplementary Provisions, Article 12Transitional Measures Concerning Special Provisions on Amended Returns Where a Person Who Has Departed from Japan Returns to Japan or in Similar Cases
第十二条（国外転出をした者が帰国をした場合等の修正申告の特例に関する経過措置）
The provisions of Article 151-2 of the New Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of the New Income Tax Act) apply if a case set forth in any of the items of Article 60-2, paragraph (6) of the New Income Tax Act arises on or after January 1, 2016.
新所得税法第百五十一条の二（新所得税法第百六十六条において準用する場合を含む。）の規定は、平成二十八年一月一日以後に新所得税法第六十条の二第六項各号に掲げる場合に該当する場合について適用する。
Supplementary Provisions, Article 13Transitional Measures Concerning Special Provisions on Amended Returns Where a Donee or Similar Person Who Is a Nonresident Returns to Japan or in Similar Cases
第十三条（非居住者である受贈者等が帰国をした場合等の修正申告の特例に関する経過措置）
The provisions of Article 151-3 of the New Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of the New Income Tax Act) apply if a case set forth in any of the items of Article 60-3, paragraph (6) of the New Income Tax Act arises on or after January 1, 2016.
新所得税法第百五十一条の三（新所得税法第百六十六条において準用する場合を含む。）の規定は、平成二十八年一月一日以後に新所得税法第六十条の三第六項各号に掲げる場合に該当する場合について適用する。
Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions on Amended Returns Where the Acquisition Cost of Securities, etc. Acquired by Inheritance Has Changed or in Similar Cases
第十四条（相続により取得した有価証券等の取得費の額に変更があった場合等の修正申告の特例に関する経過措置）
The provisions of Article 151-4, paragraphs (1) and (2) of the New Income Tax Act apply in the case where the date specified in any of the items of paragraph (1) or any of the items of paragraph (2) of that Article falls on or after January 1, 2016.
新所得税法第百五十一条の四第一項及び第二項の規定は、同条第一項各号又は第二項各号に定める日が平成二十八年一月一日以後である場合について適用する。
The provisions of Article 151-4, paragraph (4), item (ii) of the New Income Tax Act and the provisions of that item as applied mutatis mutandis pursuant to Article 151-6, paragraph (3) of the New Income Tax Act (including as those provisions are applied mutatis mutandis pursuant to Article 166 of the New Income Tax Act) apply to income tax for which the deadline for filing the Amended Return prescribed in Article 151-4, paragraph (1) or paragraph (2) or Article 151-6, paragraph (1) of the New Income Tax Act arrives on or after January 1, 2017.
新所得税法第百五十一条の四第四項第二号の規定及び新所得税法第百五十一条の六第三項において準用する同号（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。）の規定は、平成二十九年一月一日以後に新所得税法第百五十一条の四第一項若しくは第二項又は第百五十一条の六第一項に規定する修正申告書の提出期限が到来する所得税について適用する。
Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Amended Returns Where There Has Been a Division of an Estate or Similar Event, and Related Matters
第十五条（遺産分割等があった場合の修正申告の特例等に関する経過措置）
The provisions of Articles 151-5 and 151-6 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 the provisions of Article 153-5 of the New Income Tax Act (including as applied mutatis mutandis pursuant to Article 167 of the New Income Tax Act) apply if a ground such as a division of an estate as prescribed in Article 151-6, paragraph (1) of the New Income Tax Act arises on or after January 1, 2016.
新所得税法第百五十一条の五及び第百五十一条の六（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。）の規定並びに新所得税法第百五十三条の五（新所得税法第百六十七条において準用する場合を含む。）の規定は、平成二十八年一月一日以後に新所得税法第百五十一条の六第一項に規定する遺産分割等の事由が生ずる場合について適用する。
Supplementary Provisions, Article 16Transitional Measures Concerning Special Provisions on Requests for Reassessment Where the Acquisition Cost of Securities, etc. Acquired by Inheritance Has Changed or in Similar Cases
第十六条（相続により取得した有価証券等の取得費の額に変更があった場合等の更正の請求の特例に関する経過措置）
The provisions of Article 153-4 of the New Income Tax Act apply in the case where the date specified in any of the items of paragraph (1) or any of the items of paragraph (2) of that Article falls on or after January 1, 2016.
新所得税法第百五十三条の四の規定は、同条第一項各号又は第二項各号に定める日が平成二十八年一月一日以後である場合について適用する。
Supplementary Provisions, Article 17Transitional Measures Concerning the Foreign Tax Credit for Nonresidents
第十七条（非居住者に係る外国税額の控除に関する経過措置）
The provisions of Article 165-6 of the New Income Tax Act apply to income tax for tax year 2017 and subsequent tax years.
新所得税法第百六十五条の六の規定は、平成二十九年分以後の所得税について適用する。
Supplementary Provisions, Article 18Transitional Measures Concerning Salary Income Earners' Returns for Special Spousal Deduction and Similar Returns
第十八条（給与所得者の配偶者特別控除申告書等に関する経過措置）
The provisions of Article 195-2, paragraph (1) of the New Income Tax Act (limited to the part concerning item (iii)) apply to a salary income earner's return for special spousal deduction as prescribed in paragraph (3) of that Article that is submitted on or after the effective date.
新所得税法第百九十五条の二第一項（第三号に係る部分に限る。）の規定は、施行日以後に提出する同条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。
The provisions of Article 198, paragraph (6) of the New Income Tax Act apply to a return for deduction for dependents, etc. as prescribed in Article 198, paragraph (6) of the New Income Tax Act that relates to a salary or other wage as prescribed in Article 183, paragraph (1) of the New Income Tax Act to be received on or after January 1, 2017.
新所得税法第百九十八条第六項の規定は、平成二十九年一月一日以後に支払を受ける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係る新所得税法第百九十八条第六項に規定する扶養控除等申告書について適用する。
The provisions of Article 203-5, paragraph (9) of the New Income Tax Act apply to a return referred to in Article 203-5, paragraph (1) of the New Income Tax Act that relates to a public pension or retirement package as prescribed in Article 203-2 of the New Income Tax Act to be received on or after January 1, 2017.
新所得税法第二百三条の五第九項の規定は、平成二十九年一月一日以後に支払を受ける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係る新所得税法第二百三条の五第一項の申告書について適用する。
Supplementary Provisions, Article 19Transitional Measures Concerning Notices
第十九条（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 and similar income or dividends and similar income as prescribed in that paragraph whose payment is finalized on or after the effective date, and the provisions then in force continue to govern interest and similar income or dividends and similar income as prescribed in Article 224, paragraph (1) of the Former Income Tax Act whose payment was finalized before the effective date.
新所得税法第二百二十四条第一項の規定は、施行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、施行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 224-3, 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, etc. as prescribed in paragraph (1) of that Article, a delivery of money, etc. as prescribed in paragraph (3) of that Article, or a delivery of redemption money, etc. as prescribed in paragraph (4) 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, etc. as prescribed in Article 224-3, paragraph (1) of the Former Income Tax Act, a delivery of money, etc. as prescribed in paragraph (3) of that Article, or a delivery of redemption money, etc. as prescribed in paragraph (4) of that Article that was made before the effective date.
The provisions of Article 224-4 of the New Income Tax Act apply to a transfer of a beneficial interest in a trust as prescribed in that Article that is made on or after the effective date, and the provisions then in force continue to govern a transfer of a beneficial interest in a trust as prescribed in Article 224-4 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四の規定は、施行日以後に行われる同条に規定する信託受益権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。
The provisions of Article 224-5, paragraph (1) of the New Income Tax Act apply to a settlement by payment of the difference or other settlement as prescribed in paragraph (2) of that Article of a futures contract as prescribed in that paragraph that is carried out on or after the effective date, and the provisions then in force continue to govern a settlement by payment of the difference or other settlement as prescribed in Article 224-5, paragraph (2) of the Former Income Tax Act of a futures contract as prescribed in that paragraph that was carried out before the effective 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施行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施行日前に行われたものについては、なお従前の例による。
The provisions of Article 224-6 of the New Income Tax Act apply to a transfer of gold bullion, etc. as prescribed in that Article that is made on or after the effective date, and the provisions then in force continue to govern a transfer of gold bullion, etc. as prescribed in Article 224-6 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六の規定は、施行日以後に行われる同条に規定する金地金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 Statements on Economic Benefits Provided by a Foreign Parent Company or Similar Entity to Officers or Similar Persons in Japan
第二十条（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書に関する経過措置）
The provisions of Article 228-3-2 of the New Income Tax Act apply to economic benefits received through a provision, etc. as prescribed in that Article on or after January 1, 2016, and the provisions then in force continue to govern economic benefits received through a provision, etc. as prescribed in Article 228-3-2 of the Former Income Tax Act before that date.
新所得税法第二百二十八条の三の二の規定は、平成二十八年一月一日以後に同条に規定する供与等を受ける経済的利益について適用し、同日前に旧所得税法第二百二十八条の三の二に規定する供与等を受けた経済的利益については、なお従前の例による。
Supplementary Provisions, Article 168Transitional Measures Concerning Penal Provisions
第百六十八条（罰則に関する経過措置）
The provisions then in force continue to govern the application of penal provisions to conduct engaged in 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 conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.
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 169Delegation to Cabinet Order
第百六十九条（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。