This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

Unless otherwise provided for 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" in the provisions up to Article 12 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) and earlier tax years.

The provisions of Article 2, paragraph (1) of the new Income Tax Act (limited to the part concerning item (xxxiv)-2), Part IV, Chapter II, Section 1, Article 190 and Appended Tables 2 through 4 of the new Income Tax Act (limited to the parts concerning a relative residing outside Japan prescribed in Article 185, paragraph (1), item (i) of the Income Tax Act), Article 203-3 of the new Income Tax Act (limited to the part concerning a relative residing outside Japan prescribed in item (i), (e) of that Article), and Article 84 of the Income Tax Act apply to income tax for tax year 2023 and subsequent tax years or to salary or other wages prescribed in Article 183, paragraph (1) of that Act (hereinafter referred to as "salary or other wages" in the provisions up to Article 13 of the Supplementary Provisions) or public pensions or retirement packages prescribed in Article 203-2 of that Act (hereinafter referred to as "public pensions or retirement packages" in this Article and Article 9 of the Supplementary Provisions) to be received on or after January 1 of that year, and the provisions then in force continue to govern income tax for tax year 2022 and earlier tax years or salary or other wages or public pensions or retirement packages to be received before that date.

The provisions of Article 60, paragraphs (2) and (3) of the new Income Tax Act apply in the case where an individual transfers an asset prescribed in paragraph (2) of that Article on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date") or in the case where a right prescribed in paragraph (3) of that Article is extinguished on or after the effective date.

The provisions of Article 67, paragraphs (2) and (3) of the new Income Tax Act apply to income tax for tax year 2022 and subsequent tax years.

With regard to persons who died before the effective date, persons who filed a Tax Return under the provisions of Article 127 of the Income Tax Act for income tax for tax year 2020 before the effective date, and persons who received a determination prescribed in Article 2, paragraph (1), item (xliv) of that Act for income tax for that tax year before the effective date (limited to those of these persons who, as a widow prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as "the former Income Tax Act" in the provisions up to Article 9 of the Supplementary Provisions) or a widower prescribed in item (xxxi) of that paragraph (referred to as a "widower" in Article 8 of the Supplementary Provisions), are persons to whom the provisions of Article 81 of the former Income Tax Act (including as applied pursuant to the provisions of Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15; hereinafter the same applies in this Article) apply, and who no longer fall under the category of a widow prescribed in Article 2, paragraph (1), item (xxx) of the new Income Tax Act (referred to as a "widow under the new Income Tax Act" in Articles 8 and 9 of the Supplementary Provisions) or a single parent prescribed in item (xxxi) of that paragraph (referred to as a "single parent" in Articles 8 and 9 of the Supplementary Provisions)), the provisions then in force continue to govern the application of the provisions of Article 81 of the former Income Tax Act.

①The 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 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 of the new Income Tax Act) apply in the case where a Tax Return for income tax for tax year 2023 or a subsequent tax year is filed, and the provisions then in force continue to govern in the case where a Tax Return for income tax for tax year 2022 or an earlier tax year was filed.

②The provisions of Article 120, paragraph (4) 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 Income Tax Act) apply in the case where a Tax Return for income tax for tax year 2021 or a subsequent tax year is filed on or after January 1, 2022, and the provisions then in force continue to govern in the case where a Tax Return was filed before that date and in the case where a Tax Return for income tax for tax year 2020 or an earlier tax year is filed on or after that date.

③The provisions of Article 120, paragraph (6) 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 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 of the new Income Tax Act) apply in the case where a Tax Return for income tax for tax year 2022 or a subsequent tax year is filed, and the provisions then in force continue to govern in the case where a Tax Return for income tax for tax year 2021 or an earlier tax year was filed.

①The provisions of Part IV, Chapter II, Section 1 and Appended Tables 2 through 4 of the new Income Tax Act (limited to the parts concerning a widow under the new Income Tax Act and a single parent) apply to salary or other wages payable on or after January 1, 2021, and the provisions then in force continue to govern salary or other wages payable before that date.

②The provisions of Article 190 of the new Income Tax Act (limited to the parts concerning a widow under the new Income Tax Act and a single parent) apply to salary or other wages payable during 2020 whose final payment date falls on or after the effective date, and the provisions then in force continue to govern salary or other wages payable during that year (including salary or other wages referred to in Article 190 of the former Income Tax Act as applied with the replacement of terms pursuant to the provisions of Article 41-17, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15 (hereinafter referred to as "the former Act on Special Measures Concerning Taxation")) whose final payment date falls before the effective date.

③In the case where the provisions of Article 190 of the new Income Tax Act are applied pursuant to the provisions of the preceding paragraph, a person who has submitted a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the former Income Tax Act containing a statement to the effect that the person falls under the category of a widow prescribed in Article 2, paragraph (1), item (xxx) of the former Income Tax Act (excluding a widow falling under the provisions of Article 41-17, paragraph (1) of the former Act on Special Measures Concerning Taxation (hereinafter referred to as a "widow under the former Act on Special Measures Concerning Taxation" in the provisions up to paragraph (5)); referred to as a "widow under the old Income Tax Act" in the following paragraph and paragraph (5)) or a widower, or of a widow under the former Act on Special Measures Concerning Taxation, and who no longer falls under the category of a widow under the new Income Tax Act or a single parent, must submit, by the day before the date on which the person last receives payment of salary or other wages in that year from the payer of salary or other wages prescribed in Article 190 of the new Income Tax Act (or by the effective date, if the date on which the person receives that payment is the effective date; the same applies in the following paragraph), a declaration stating to that effect and other matters specified by Ministry of Finance Order, via that payer, to the district director with jurisdiction over the place for tax payment for income tax on those salary or other wages under the provisions of Article 17 of the Income Tax Act (or, if a designation has been made under the provisions of Article 18, paragraph (2) of that Act, the designated place for tax payment; referred to as the "place for tax payment" in the following paragraph).

④In the case where the provisions of Article 190 of the new Income Tax Act are applied pursuant to the provisions of paragraph (2), a person who has submitted a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the former Income Tax Act containing no statement to the effect that the person falls under the category of a widow under the old Income Tax Act, a widower or a widow under the former Act on Special Measures Concerning Taxation, or who has submitted a salary income earner's return for deduction for Dependents, etc. prescribed in that paragraph containing a statement to the effect that the person falls under the category of a widow under the old Income Tax Act, and who comes to fall under the category of a single parent, must, if the person seeks to receive a deduction of an amount equivalent to the amount of the deduction for single parents prescribed in Article 81, paragraph (2) of the new Income Tax Act calculated in accordance with the provisions of that Article as a person falling under the category of a single parent, submit, by the day before the date on which the person last receives payment of salary or other wages in that year from the payer of salary or other wages prescribed in Article 190 of the new Income Tax Act, a declaration stating that the person falls under the category of a single parent and other matters specified by Ministry of Finance Order, via that payer, to the district director with jurisdiction over the place for tax payment for the income tax on those salary or other wages. In this case, the person who has submitted that declaration is deemed to have made a statement to the effect that the person falls under the category of a single parent in the salary income earner's return for deduction for Dependents, etc. prescribed in item (ii), (c) of that Article.

⑤In the case where the provisions of Article 190 of the new Income Tax Act are applied pursuant to the provisions of paragraph (2), a person who has submitted a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the former Income Tax Act containing a statement to the effect that the person falls under the category of a widow under the old Income Tax Act and who has not submitted a declaration under the preceding two paragraphs is deemed to have made a statement to the effect that the person falls under the category of a widow under the new Income Tax Act in the salary income earner's return for deduction for Dependents, etc. prescribed in Article 190, item (ii), (c) of the new Income Tax Act, and a person who has submitted a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the former Income Tax Act containing a statement to the effect that the person falls under the category of a widower or a widow under the former Act on Special Measures Concerning Taxation and who has not submitted a declaration under paragraph (3) is deemed to have made a statement to the effect that the person falls under the category of a single parent in the salary income earner's return for deduction for Dependents, etc. prescribed in (c) of that item.

⑥A declaration under paragraph (3) or (4) is deemed to be a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the former Income Tax Act, and the provisions of the Income Tax Act (excluding Part IV, Chapter II, Section 1) and other laws and regulations concerning income tax apply.

⑦The provisions of Articles 194 and 195 of the new Income Tax Act (limited to the parts concerning a widow under the new Income Tax Act and a single parent) 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 and a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) of the new Income Tax Act that are submitted with respect to salary or other wages to be received on or after January 1, 2021, and the provisions then in force continue to govern a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the former Income Tax Act (including a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the former Income Tax Act as applied with the replacement of terms pursuant to the provisions of Article 41-17, paragraph (2) of the former Act on Special Measures Concerning Taxation) and a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) of the former Income Tax Act that were submitted with respect to salary or other wages to be received before that date.

⑧The provisions of Articles 194 and 195 of the new Income Tax Act (limited to the parts concerning claimable dependents) 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 and a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) of the new Income Tax Act that are submitted with respect to salary or other wages to be received on or after January 1, 2023, and the provisions then in force continue to govern a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the former Income Tax Act and a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) of the former Income Tax Act that were submitted with respect to salary or other wages to be received before that date.

①The provisions of Article 203-3 of the new Income Tax Act (limited to the parts concerning a widow under the new Income Tax Act and a single parent) apply to public pensions or retirement packages payable on or after January 1, 2021, and the provisions then in force continue to govern public pensions or retirement packages payable before that date (including public pensions or retirement packages referred to in Article 203-3 of the former Income Tax Act as applied with the replacement of terms pursuant to the provisions of Article 41-17, paragraph (2) of the former Act on Special Measures Concerning Taxation).

②The provisions of Article 203-6 of the new Income Tax Act (limited to the parts concerning a widow under the new Income Tax Act and a single parent) apply to a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in paragraph (11) of that Article that is submitted with respect to public pensions or retirement packages to be received on or after January 1, 2021, and the provisions then in force continue to govern a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (11) of the former Income Tax Act (including a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (11) of the former Income Tax Act as applied with the replacement of terms pursuant to the provisions of Article 41-17, paragraph (2) of the former Act on Special Measures Concerning Taxation) that was submitted with respect to public pensions or retirement packages to be received before that date.

③The provisions of Article 203-6 of the new Income Tax Act (limited to the parts concerning claimable dependents) apply to a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (8) of the Income Tax Act that is submitted with respect to public pensions or retirement packages to be received on or after January 1, 2023, and the provisions then in force continue to govern such a return for Dependents, etc. by a recipient of a public pension or retirement package that was submitted with respect to public pensions or retirement packages to be received before that date.

The provisions of Article 221 of the new Income Tax Act apply to salary or other wages, severance pay or other such compensation prescribed in Article 199 of the Income Tax Act (hereinafter referred to as "severance pay or other such compensation" in this Article and Article 13 of the Supplementary Provisions), remuneration or fees, or contract money or monetary awards prescribed in Article 204, paragraph (1) of that Act (hereinafter referred to as "remuneration or similar payments" in this Article and Article 13 of the Supplementary Provisions), or domestic source income prescribed in Article 212, paragraph (1) of that Act (limited to income equivalent to salary or other wages, severance pay or other such compensation, or remuneration or similar payments; hereinafter referred to as "domestic source income" in this Article and Article 13 of the Supplementary Provisions) payable on or after January 1, 2021, and the provisions then in force continue to govern salary or other wages, severance pay or other such compensation, remuneration or similar payments, or domestic source income payable before that date.

The provisions of Article 232, paragraphs (2) and (3) of the new Income Tax Act apply to income tax for tax year 2022 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 2021 and earlier tax years.

A person who filed a Tax Return under the provisions of Article 127 of the Income Tax Act for income tax for tax year 2020 before the effective date, and a person who received a determination for income tax for that tax year before the effective date, may, if a change arises in the matters stated in that Tax Return or the matters pertaining to that determination (or, if a Reassessment was made with respect to those matters before the effective date, the matters as Reassessed) as a result of the application of the provisions of Article 81 of the new Income Tax Act, make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director with respect to the matters in which that change has arisen, within five years from the effective date.

The provisions of Article 221, paragraph (2) of the Income Tax Act as amended by Article 2 apply to salary or other wages, severance pay or other such compensation, remuneration or similar payments, or domestic source income payable on or after April 1, 2022, and the provisions then in force continue to govern salary or other wages, severance pay or other such compensation, remuneration or similar payments, or domestic source income payable before that date.

With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, 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 and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.