Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、平成三十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, 2019;
次に掲げる規定 平成三十一年一月一日
the provisions in Article 1 amending Article 2, paragraph (1), item (viii)-4 of the Income Tax Act, amending Article 95 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 162 of that Act, and amending Article 165-6, paragraph (5) of that Act, and the provisions of Articles 3, 10, and 12 of the Supplementary Provisions.
Omitted
略
the following provisions: January 1, 2020;
次に掲げる規定 令和二年一月一日
the provisions in Article 1 amending Article 2, paragraph (1) of the Income Tax Act (excluding the part concerning item (viii)-4 of that paragraph and the part concerning item (xli) of that paragraph), amending Article 21, paragraph (1), item (v) of that Act, amending Article 28, paragraph (3) of that Act, amending Article 35, paragraph (4) of that Act, amending Article 57-2, paragraph (2) of that Act, amending Article 83, paragraph (1), item (i) of that Act, amending Article 83-2, paragraph (1) of that Act, amending Article 86, paragraph (1) of that Act, amending Articles 93 and 94 of that Act, amending Article 95, paragraph (1) of that Act, amending Article 165, paragraph (1) of that Act, adding one Article after Article 165-5-2 of that Act, amending Article 165-6, paragraph (1) of that Act, amending Article 166 of that Act, amending Article 169, item (iii) of that Act, adding one paragraph to Article 176 of that Act, amending Article 180-2 of that Act, amending Article 190, item (ii), (e) of that Act, amending Article 195-2, paragraph (1), item (ii) of that Act, adding one Article after that Article, amending Article 213, paragraph (1), item (i), (a) of that Act, amending Appended Table II of that Act, amending Appended Table III of that Act, and amending Appended Tables IV and V of that Act, and the provisions of Article 9 and Articles 13 through 15 of the Supplementary Provisions.
第一条中所得税法第二条第一項の改正規定（同項第八号の四に係る部分及び同項第四十一号に係る部分を除く。）、同法第二十一条第一項第五号の改正規定、同法第二十八条第三項の改正規定、同法第三十五条第四項の改正規定、同法第五十七条の二第二項の改正規定、同法第八十三条第一項第一号の改正規定、同法第八十三条の二第一項の改正規定、同法第八十六条第一項の改正規定、同法第九十三条及び第九十四条の改正規定、同法第九十五条第一項の改正規定、同法第百六十五条第一項の改正規定、同法第百六十五条の五の二の次に一条を加える改正規定、同法第百六十五条の六第一項の改正規定、同法第百六十六条の改正規定、同法第百六十九条第三号の改正規定、同法第百七十六条に一項を加える改正規定、同法第百八十条の二の改正規定、同法第百九十条第二号ホの改正規定、同法第百九十五条の二第一項第二号の改正規定、同条の次に一条を加える改正規定、同法第二百十三条第一項第一号イの改正規定、同法別表第二の改正規定、同法別表第三の改正規定並びに同法別表第四及び別表第五の改正規定並びに附則第九条及び第十三条から第十五条までの規定
Omitted
略
the following provisions: October 1, 2020;
次に掲げる規定 令和二年十月一日
the provisions in Article 1 amending Article 196, paragraph (1) of the Income Tax Act and amending Article 198 of that Act, and the provisions of Article 16 of the Supplementary Provisions.
第一条中所得税法第百九十六条第一項の改正規定及び同法第百九十八条の改正規定並びに附則第十六条の規定
the following provisions: January 1, 2021;
次に掲げる規定 令和三年一月一日
the provisions in Article 1 amending Article 228-4, paragraph (1) of the Income Tax Act, and the provisions of Article 18 of the Supplementary Provisions.
第一条中所得税法第二百二十八条の四第一項の改正規定及び附則第十八条の規定
the following provisions: the date on which the Act Partially Amending the Agricultural Management Base Strengthening Act, etc. (Act No. 23 of 2018) comes into effect;
次に掲げる規定 農業経営基盤強化促進法等の一部を改正する法律（平成三十年法律第二十三号）の施行の日
the provisions in Article 1 amending Article 58, paragraph (1), item (i) of the Income Tax Act, and the provisions of Article 7 of the Supplementary Provisions.
第一条中所得税法第五十八条第一項第一号の改正規定及び附則第七条の規定
the provisions in Article 1 amending Article 203-7 of the Income Tax Act, and the provisions of Article 17 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Abolishing the Agriculture, Forestry and Fisheries Organization Employees Mutual Aid Association Act and Other Acts for the Integration of the Employees' Pension Insurance System and the Agriculture, Forestry and Fisheries Organization Employees Mutual Aid Association System (Act No. 31 of 2018) comes into effect;
第一条中所得税法第二百三条の七の改正規定及び附則第十七条の規定 厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律の一部を改正する法律（平成三十年法律第三十一号）の施行の日
the following provisions: the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018) come into effect.
次に掲げる規定 地方税法等の一部を改正する法律（平成三十年法律第三号）附則第一条第四号に掲げる規定の施行の日
the provisions in 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 for 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 18 and in Article 81 of the Supplementary Provisions) apply to income tax for tax year 2020 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 2019 (meaning the tax year covering the period from January 1, 2019 to December 31, 2019; the same applies hereinafter up to Article 81 of the Supplementary Provisions) and earlier tax 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（以下附則第十八条まで及び第八十一条において「新所得税法」という。）の規定は、令和二年分以後の所得税について適用し、令和元年分（平成三十一年一月一日から令和元年十二月三十一日までの期間に係る年分をいう。以下附則第八十一条までにおいて同じ。）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 the Definition of Permanent Establishment for Nonresidents or Foreign Corporations
第三条（非居住者又は外国法人に係る恒久的施設の定義に関する経過措置）
The provisions of Article 2, paragraph (1), item (viii)-4 of the new Income Tax Act (limited to the part concerning Nonresidents) apply to income tax for tax year 2019 and subsequent tax years or to domestic source income as prescribed in Article 212, paragraph (1) of the new Income Tax Act to be received on or after January 1, 2019, and the provisions then in force continue to govern income tax for tax year 2018 and earlier tax years or domestic source income as prescribed in Article 212, paragraph (1) of the Income Tax Act before the amendment by Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 18 of the Supplementary Provisions) to be received before that date.
新所得税法第二条第一項第八号の四（非居住者に係る部分に限る。）の規定は、令和元年分以後の所得税又は平成三十一年一月一日以後に支払を受けるべき新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適用し、平成三十年分以前の所得税又は同日前に支払を受けるべき第一条の規定による改正前の所得税法（以下附則第十八条までにおいて「旧所得税法」という。）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。
The provisions of Article 2, paragraph (1), item (viii)-4 of the new Income Tax Act (limited to the part concerning Foreign Corporations) apply to taxable income of a Foreign Corporation as prescribed in Article 5, paragraph (2), item (ii) of the new Income Tax Act to be received in a business year beginning on or after January 1, 2019, and the provisions then in force continue to govern taxable income of a Foreign Corporation as prescribed in Article 5, paragraph (2), item (ii) of the Former Income Tax Act to be received in a business year that began before that date.
新所得税法第二条第一項第八号の四（外国法人に係る部分に限る。）の規定は、平成三十一年一月一日以後に開始する事業年度において支払を受けるべき新所得税法第五条第二項第二号に規定する外国法人課税所得について適用し、同日前に開始した事業年度において支払を受けるべき旧所得税法第五条第二項第二号に規定する外国法人課税所得については、なお従前の例による。
With regard to the application of the provisions of the Income Tax Act and other laws and regulations concerning income tax to a Nonresident that had a former permanent establishment (meaning a Nonresident that had, as of December 31, 2018, a permanent establishment as prescribed in Article 2, paragraph (1), item (viii)-4 of the Former Income Tax Act (referred to as a "former permanent establishment" in item (i) of the following paragraph) but did not have anything falling under a permanent establishment as prescribed in Article 2, paragraph (1), item (viii)-4 of the New Income Tax Act (referred to as a "new permanent establishment" in the items of the following paragraph)) in the case where the provisions of Article 2, paragraph (1), item (viii)-4 of the New Income Tax Act apply pursuant to the provisions of paragraph (1), the phrase "a Nonresident that has a permanent establishment" in Article 2, paragraph (1), item (xlii) of that Act is deemed to be replaced with "a Nonresident that had a former permanent establishment as prescribed in Article 3, paragraph (3) (Transitional Measures Concerning the Definition of Permanent Establishment for Nonresidents or Foreign Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)".
第一項の規定により新所得税法第二条第一項第八号の四の規定の適用がある場合における旧恒久的施設を有していた非居住者（平成三十年十二月三十一日において旧所得税法第二条第一項第八号の四に規定する恒久的施設（次項第一号において「旧恒久的施設」という。）を有していた非居住者であって、新所得税法第二条第一項第八号の四に規定する恒久的施設（次項各号において「新恒久的施設」という。）に該当するものを有していなかったものをいう。）に係る所得税法その他所得税に関する法令の規定の適用については、同法第二条第一項第四十二号中「非居住者で恒久的施設を有するもの」とあるのは、「所得税法等の一部を改正する法律（平成三十年法律第七号）附則第三条第三項（非居住者又は外国法人に係る恒久的施設の定義に関する経過措置）に規定する旧恒久的施設を有していた非居住者」とする。
With regard to the application of the provisions of the Income Tax Act and the Act on Special Measures Concerning Taxation in the case where the provisions of Article 2, paragraph (1), item (viii)-4 of the New Income Tax Act apply pursuant to the provisions of paragraph (1) or paragraph (2), the following provisions apply:
第一項又は第二項の規定により新所得税法第二条第一項第八号の四の規定の適用がある場合における所得税法及び租税特別措置法の規定の適用については、次に定めるところによる。
in the case where a Foreign Corporation that did not have a former permanent establishment (meaning a Foreign Corporation that did not have a former permanent establishment as of December 31, 2018 but had something falling under a new permanent establishment; the same applies hereinafter in this paragraph) came to have a new permanent establishment on January 1, 2019, interest on bonds issued before that date by that Foreign Corporation that did not have a former permanent establishment which relates to business conducted through that new permanent establishment is deemed not to fall under domestic source income set forth in Article 161, paragraph (1), item (viii) of the Income Tax Act;
旧恒久的施設を有していなかった外国法人（平成三十年十二月三十一日において旧恒久的施設を有していなかった外国法人であって、新恒久的施設に該当するものを有していたものをいう。以下この項において同じ。）が平成三十一年一月一日において新恒久的施設を有することとなった場合における当該旧恒久的施設を有していなかった外国法人の同日前に発行した債券の利子のうち当該新恒久的施設を通じて行う事業に係るものについては、所得税法第百六十一条第一項第八号に掲げる国内源泉所得に該当しないものとみなす。
in the case where a Foreign Corporation that did not have a former permanent establishment came to have a new permanent establishment on January 1, 2019, the provisions of Article 6, paragraphs (1) through (3) of the Act on Special Measures Concerning Taxation do not apply to bonds issued outside Japan before that date by that Foreign Corporation that did not have a former permanent establishment (limited to those specified by Cabinet Order as relating to business conducted through that new permanent establishment), the interest on which is paid outside Japan;
旧恒久的施設を有していなかった外国法人が平成三十一年一月一日において新恒久的施設を有することとなった場合における当該旧恒久的施設を有していなかった外国法人により同日前に国外において発行された債券（当該新恒久的施設を通じて行う事業に係るものとして政令で定めるものに限る。）で、その利子の支払が国外において行われるものについては、租税特別措置法第六条第一項から第三項までの規定は、適用しない。
the provisions of Article 41-12-2 of the Act on Special Measures Concerning Taxation do not apply to the amount of gain prescribed in paragraph (6), item (iii) of that Article relating to the redemption money of discount bonds (meaning discount bonds as prescribed in Article 41-12-2, paragraph (6), item (i) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this item) (limited to the amount of gain relating to the amount specified by Cabinet Order as relating to business conducted through the new permanent establishment, out of the amount of the redemption money of discount bonds issued before January 1, 2019 by a Foreign Corporation that did not have a former permanent establishment, in the case where that Foreign Corporation that did not have a former permanent establishment came to have a new permanent establishment on that date);
割引債（租税特別措置法第四十一条の十二の二第六項第一号に規定する割引債をいう。以下この号において同じ。）の償還金に係る同項第三号に規定する差益金額（旧恒久的施設を有していなかった外国法人が平成三十一年一月一日において新恒久的施設を有することとなった場合における当該旧恒久的施設を有していなかった外国法人の同日前に発行した割引債の償還金の額のうち当該新恒久的施設を通じて行う事業に係るものとして政令で定める金額に係るものに限る。）については、同条の規定は、適用しない。
in the case where a Foreign Corporation that did not have a former permanent establishment came to have a new permanent establishment on January 1, 2019, those of the redemption gains (meaning redemption gains as prescribed in Article 41-13-2, paragraph (1) of the Act on Special Measures Concerning Taxation; the same applies hereinafter in this item) on discount bonds (meaning discount bonds as prescribed in that paragraph; the same applies hereinafter in this item) issued before that date by that Foreign Corporation that did not have a former permanent establishment which are specified by Cabinet Order as relating to business conducted through that new permanent establishment are deemed not to fall under the redemption gains on discount bonds that are deemed to be domestic source income set forth in Article 161, paragraph (1), item (ii) of the Income Tax Act pursuant to the provisions of that paragraph.
旧恒久的施設を有していなかった外国法人が平成三十一年一月一日において新恒久的施設を有することとなった場合における当該旧恒久的施設を有していなかった外国法人の同日前に発行した割引債（租税特別措置法第四十一条の十三の二第一項に規定する割引債をいう。以下この号において同じ。）の償還差益（同項に規定する償還差益をいう。以下この号において同じ。）のうち当該新恒久的施設を通じて行う事業に係るものとして政令で定めるものについては、同項の規定により所得税法第百六十一条第一項第二号に掲げる国内源泉所得とみなされる割引債の償還差益に該当しないものとみなす。
Beyond what is provided for in the preceding two paragraphs, necessary particulars concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of Article 2, paragraph (1), item (viii)-4 of the New Income Tax Act apply pursuant to the provisions of paragraph (1) or paragraph (2) are specified by Cabinet Order.
前二項に定めるもののほか、第一項又は第二項の規定により新所得税法第二条第一項第八号の四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適用に関し必要な事項は、政令で定める。
Supplementary Provisions, Article 4Transitional Measures Concerning Amounts Deemed to Constitute Dividends and Similar Income
第四条（配当等とみなす金額に関する経過措置）
The provisions of Article 25, paragraph (2) of the New Income Tax Act apply to mergers and split-off type company splits as referred to in that paragraph that are carried out on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date").
新所得税法第二十五条第二項の規定は、この法律の施行の日（以下「施行日」という。）以後に行われる合併及び同項の分割型分割について適用する。