Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2023; 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、令和五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, 2025;
次に掲げる規定 令和七年一月一日
the provision of Article 1 amending Article 185, paragraph (1) of the Income Tax Act, the provision amending Article 187 of that Act, the provision amending Article 190 of that Act, the provision amending Article 194 of that Act, the provision amending Article 195 of that Act, the provision amending Appended Table 2 of that Act, the provision amending Appended Table 3 of that Act and the provision amending Appended Table 4 of that Act, and the provisions of Article 6 of the Supplementary Provisions;
第一条中所得税法第百八十五条第一項の改正規定、同法第百八十七条の改正規定、同法第百九十条の改正規定、同法第百九十四条の改正規定、同法第百九十五条の改正規定、同法別表第二の改正規定、同法別表第三の改正規定及び同法別表第四の改正規定並びに附則第六条の規定
the following provisions: January 1, 2026;
次に掲げる規定 令和八年一月一日
the provision of Article 1 amending Article 151 of the Income Tax Act, the provision amending Article 229 of that Act and the provision amending Article 230 of that Act, and the provisions of Articles 5 and 10 of the Supplementary Provisions;
Omitted
略
the following provisions: January 1, 2027;
次に掲げる規定 令和九年一月一日
the provisions in Article 1 amending Article 226 of the Income Tax Act and the provisions of Article 8 of the Supplementary Provisions;
第一条中所得税法第二百二十六条の改正規定及び附則第八条の規定
Omitted
略
the following provisions: the date on which the Act Partially Amending the Payment Services Act, etc. to Establish a Stable and Efficient Funds Settlement System (Act No. 61 of 2022) comes into effect;
次に掲げる規定 安定的かつ効率的な資金決済制度の構築を図るための資金決済に関する法律等の一部を改正する法律（令和四年法律第六十一号）の施行の日
the provisions in Article 1 amending the proviso to Article 24, paragraph (2) of the Income Tax Act, amending Article 48-2, paragraph (1) of that Act, amending Article 224-3 of that Act, and amending Article 224-4 of that Act, and the provisions of Article 7 of the Supplementary Provisions;
第一条中所得税法第二十四条第二項ただし書の改正規定、同法第四十八条の二第一項の改正規定、同法第二百二十四条の三の改正規定及び同法第二百二十四条の四の改正規定並びに附則第七条の規定
Supplementary Provisions, Article 2Transitional Measures Concerning Special Provisions on Deducting Specific Expenses of Salary Income Earners
第二条（給与所得者の特定支出の控除の特例に関する経過措置）
The provisions of Article 57-2, paragraph (2) (limited to the part concerning items (iv) and (v)) of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the new Income Tax Act") apply to income tax for 2023 and subsequent years, and the provisions then in force continue to govern income tax for 2022 and prior years.
第一条の規定による改正後の所得税法（以下「新所得税法」という。）第五十七条の二第二項（第四号及び第五号に係る部分に限る。）の規定は、令和五年分以後の所得税について適用し、令和四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 Special Provisions on Deduction for Carryover of Net Loss Related to Specified Extraordinary Disasters and Related Matters
第三条（特定非常災害に係る純損失の繰越控除の特例等に関する経過措置）
The provisions of Articles 70-2 and 71-2 of the new Income Tax Act apply to a specified extraordinary Disaster as prescribed in Article 70-2, paragraph (1) of the new Income Tax Act that occurs on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date").
新所得税法第七十条の二及び第七十一条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に発生する新所得税法第七十条の二第一項に規定する特定非常災害について適用する。
Supplementary Provisions, Article 4Transitional Measures Concerning the Tax Payment Grace Period and Related Matters Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply
第四条（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等に関する経過措置）
The provisions of Article 137-2 (limited to the part concerning paragraph (11), items (ii) and (iii)) of the new Income Tax Act apply where an individual provides security on or after the effective date.
新所得税法第百三十七条の二（第十一項第二号及び第三号に係る部分に限る。）の規定は、個人が施行日以後に担保を供する場合について適用する。
The provisions of Article 137-3 (limited to the part concerning paragraph (13), items (ii) and (iii)) of the new Income Tax Act apply where an individual provides security on or after the effective date.
新所得税法第百三十七条の三（第十三項第二号及び第三号に係る部分に限る。）の規定は、個人が施行日以後に担保を供する場合について適用する。
Supplementary Provisions, Article 5Transitional Measures Concerning Ending Blue Return Filings and Related Matters
第五条（青色申告の取りやめ等に関する経過措置）
The provisions of Article 151 of the new Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of the Income Tax Act) apply where a person seeks to stop filing a Blue Return for income tax for 2026 or subsequent years, and the provisions then in force continue to govern where a person seeks to stop filing a Blue Return for income tax for 2025 or prior years.
新所得税法第百五十一条（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、令和八年分以後の所得税につき青色申告書の提出をやめようとする場合について適用し、令和七年分以前の所得税につき青色申告書の提出をやめようとする場合については、なお従前の例による。
Supplementary Provisions, Article 6Transitional Measures Concerning Salary Income Earners' Returns for Deduction for Dependents, Etc. and Related Matters
第六条（給与所得者の扶養控除等申告書等に関する経過措置）
The provisions of Articles 194 and 195 of the new Income Tax Act apply to a salary income earner's return for deduction for Dependents, etc. as prescribed in Article 194, paragraph (8) of the new Income Tax Act and a return for deduction for Dependents, etc. regarding secondary salaries as prescribed in Article 195, paragraph (6) of the new Income Tax Act that are submitted with regard to a salary or other wage to be received on or after January 1, 2025 (meaning a salary or other wage as prescribed in Article 183, paragraph (1) of the Income Tax Act; the same applies hereinafter in this Article), and the provisions then in force continue to govern a salary income earner's return for deduction for Dependents, etc. as prescribed in Article 194, paragraph (7) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as "the former Income Tax Act") and a return for deduction for Dependents, etc. regarding secondary salaries as prescribed in Article 195, paragraph (5) of the former Income Tax Act that were submitted with regard to a salary or other wage to be received before that date.
新所得税法第百九十四条及び第百九十五条の規定は、令和七年一月一日以後に支払を受けるべき給与等（所得税法第百八十三条第一項に規定する給与等をいう。以下この条において同じ。）について提出する新所得税法第百九十四条第八項に規定する給与所得者の扶養控除等申告書及び新所得税法第百九十五条第六項に規定する従たる給与についての扶養控除等申告書について適用し、同日前に支払を受けるべき給与等について提出した第一条の規定による改正前の所得税法（以下「旧所得税法」という。）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及び旧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については、なお従前の例による。
Supplementary Provisions, Article 7Transitional Measures Concerning Notice by Recipients of Consideration for Transferring Shares or Similar Interests and Related Matters
第七条（株式等の譲渡の対価の受領者等の告知等に関する経過措置）
The provisions of Article 224-3, paragraph (1) and Article 224-4 of the new Income Tax Act apply to a transfer of shares or similar interests as prescribed in Article 224-3, paragraph (2) of the Income Tax Act or a transfer of a beneficial interest in a trust as 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 shares or similar interests as prescribed in that paragraph or 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 that date.
新所得税法第二百二十四条の三第一項及び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所得税法第二百二十四条の三第二項に規定する株式等の譲渡又は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、同日前に行われた同項に規定する株式等の譲渡又は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 9Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents
第九条（支払調書等の提出の特例に関する経過措置）
The provisions of Article 228-4, paragraph (2) of the new Income Tax Act apply to reports and similar documents as prescribed in paragraph (1) of that Article that are to be submitted on or after the effective date, and the provisions then in force continue to govern reports and similar documents as prescribed in Article 228-4, paragraph (1) of the former Income Tax Act that are to be submitted before the effective date.
新所得税法第二百二十八条の四第二項の規定は、施行日以後に提出すべき同条第一項に規定する調書等について適用し、施行日前に提出すべき旧所得税法第二百二十八条の四第一項に規定する調書等については、なお従前の例による。
Supplementary Provisions, Article 10Transitional Measures Concerning Business Commencement Reports and Related Matters
第十条（開業等の届出等に関する経過措置）
The provisions of Article 229 or Article 230 of the new Income Tax Act apply, respectively, to a fact as prescribed in Article 229 of the new Income Tax Act or a fact as prescribed in Article 230 of the new Income Tax Act that arises on or after January 1, 2026, and the provisions then in force continue to govern a fact as prescribed in Article 229 of the former Income Tax Act and a fact as prescribed in Article 230 of the former Income Tax Act that arose before that date.
新所得税法第二百二十九条又は第二百三十条の規定は、それぞれ令和八年一月一日以後に生ずる新所得税法第二百二十九条に規定する事実又は新所得税法第二百三十条に規定する事実について適用し、同日前に生じた旧所得税法第二百二十九条に規定する事実及び旧所得税法第二百三十条に規定する事実については、なお従前の例による。
Supplementary Provisions, Article 78Transitional Measures Concerning Penal Provisions
第七十八条（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 79Delegation to Cabinet Order
第七十九条（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。