Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
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:
この法律は、令和二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, 2021;
次に掲げる規定 令和三年一月一日
the provision of Article 1 amending Article 85, paragraph (2) of the Income Tax Act, the provision amending Article 187 of that Act, the provision amending Article 194, paragraph (1), item (ii) of that Act, the provision amending Article 195, paragraph (1) of that Act (excluding the part concerning item (iv) of that paragraph), the provision amending Article 203-3, item (i) of that Act, the provision amending Article 203-6, paragraph (1) of that Act (excluding the part concerning item (vi) of that paragraph), the provision adding six paragraphs to Article 221 of that Act, and the provisions amending note (1)(4) to Appended Table 2, note (1)(4) to Appended Table 3 and note (2) to Appended Table 4 of that Act, and the provisions of Article 8, paragraphs (1) and (7), Article 9, paragraphs (1) and (2) and Article 10 of the Supplementary Provisions;
Omitted
略
the following provisions: January 1, 2022;
次に掲げる規定 令和四年一月一日
the provision of Article 1 amending Article 67 of the Income Tax Act (including its caption), the provision amending Article 120, paragraph (4), item (ii) of that Act, the provision amending paragraph (6) of that Article, the provision amending Article 166 of that Act and the provision amending Article 232 of that Act, and the provisions of Article 5, Article 7, paragraphs (2) and (3) and Article 11 of the Supplementary Provisions;
the following provisions: April 1, 2022;
次に掲げる規定 令和四年四月一日
the provisions of Article 2 and the provisions of Article 13 of the Supplementary Provisions;
第二条の規定及び附則第十三条の規定
the provision of Article 1 amending Article 2, paragraph (1), item (xxxiv)-2 of the Income Tax Act, the provision amending Article 120, paragraph (3) of that Act, the provision amending Article 194 of that Act (excluding the part concerning paragraph (1), item (ii) of that Article), the provision amending Article 195, paragraph (1), item (iv) of that Act, the provision amending paragraph (4) of that Article, the provision amending Article 203-6, paragraph (1), item (vi) of that Act and the provision amending paragraph (3) of that Article, and the provisions of Article 3, Article 7, paragraph (1), Article 8, paragraph (8) and Article 9, paragraph (3) of the Supplementary Provisions: January 1, 2023.
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）
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.
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（以下附則第十二条までにおいて「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 Claimable Dependent and Deduction for Dependents
第三条（控除対象扶養親族の定義及び扶養控除に関する経過措置）
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.
新所得税法第二条第一項（第三十四号の二に係る部分に限る。）並びに第四編第二章第一節、第百九十条及び別表第二から別表第四まで（所得税法第百八十五条第一項第一号に規定する国外居住親族に係る部分に限る。）並びに第二百三条の三（同条第一号ホに規定する国外居住親族に係る部分に限る。）並びに所得税法第八十四条の規定は、令和五年分以後の所得税又は同年一月一日以後に支払を受けるべき同法第百八十三条第一項に規定する給与等（以下附則第十三条までにおいて「給与等」という。）若しくは同法第二百三条の二に規定する公的年金等（以下この条及び附則第九条において「公的年金等」という。）について適用し、令和四年分以前の所得税又は同日前に支払を受けるべき給与等若しくは公的年金等については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning Acquisition Costs of Assets Acquired by Gift or Similar Means
第四条（贈与等により取得した資産の取得費等に関する経過措置）
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.
新所得税法第六十条第二項及び第三項の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に同条第二項に規定する資産を譲渡する場合又は施行日以後に同条第三項に規定する権利が消滅する場合について適用する。
Supplementary Provisions, Article 5Transitional Measures Concerning Periods to Which Revenue and Expenses of Small Enterprises and Similar Persons Are Attributed
第五条（小規模事業者等の収入及び費用の帰属時期に関する経過措置）
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.
新所得税法第六十七条第二項及び第三項の規定は、令和四年分以後の所得税について適用する。
Supplementary Provisions, Article 6Transitional Measures Concerning Deduction for Widows (Widowers)
第六条（寡婦（寡夫）控除に関する経過措置）
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.
施行日前に死亡した者、施行日前に令和二年分の所得税につき所得税法第百二十七条の規定による確定申告書を提出した者及び施行日前に同年分の所得税につき同法第二条第一項第四十四号に規定する決定を受けた者（これらの者のうち第一条の規定による改正前の所得税法（以下附則第九条までにおいて「旧所得税法」という。）第二条第一項第三十号に規定する寡婦又は同項第三十一号に規定する寡夫（附則第八条において「寡夫」という。）であるものとして旧所得税法第八十一条（第十五条の規定による改正前の租税特別措置法第四十一条の十七第一項の規定により適用する場合を含む。以下この条において同じ。）の規定の適用がある者であって、新所得税法第二条第一項第三十号に規定する寡婦（附則第八条及び第九条において「新所得税法の寡婦」という。）又は同項第三十一号に規定するひとり親（附則第八条及び第九条において「ひとり親」という。）に該当しないこととなるものに限る。）についての旧所得税法第八十一条の規定の適用については、なお従前の例による。
Supplementary Provisions, Article 7Transitional Measures Concerning Documents to Be Attached to Tax Returns
第七条（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 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.
新所得税法第百二十条第三項（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、令和五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、令和四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。
The 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.
新所得税法第百二十条第四項（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において準用する場合を含む。）の規定は、令和四年一月一日以後に令和三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、同日前に確定申告書を提出した場合及び同日以後に令和二年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。
The 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.
新所得税法第百二十条第六項（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、令和四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、令和三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。