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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on April 1, 2025; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.

この法律は、令和七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。

the provisions in amending and , the provisions renumbering as , the provisions amending , the provisions renumbering as , the provisions adding one paragraph after , the provisions amending , , , , , and and , the provisions renumbering as , the provisions amending , the provisions renumbering as , the provisions adding one paragraph after , and the provisions amending , , , and , and the provisions amending and , and , and , , and , and , and , and , , and , and , and the provisions of paragraphs (1) through (4) of the following Article and Article 8, paragraphs (1) through (4), and of the Supplementary Provisions: January 1, 2026;

中及びの改正規定、をとする改正規定、の改正規定、をとする改正規定、の次に一項を加える改正規定、、、、、並びに及びの改正規定、をとする改正規定、の改正規定、をとする改正規定、の次に一項を加える改正規定並びに、、及びの改正規定並びに及び、及び、及び、、及び、及び、及び、及び、、及び並びにの改正規定並びに次条第一項から第四項まで並びに附則第八条第一項から第四項まで、及びの規定　令和八年一月一日

the provisions in amending (excluding the part replacing ", and ), (, and " with " and "), the provisions amending (excluding the part replacing ", (excluding , , and ) and (, and " with "and (, and "), the provisions amending and , the provisions amending (excluding the part replacing ", and ), (, and " with " and "), the provisions amending (excluding the part replacing ", (excluding , , and ) and (, and " with "and (, and "), and the provisions amending , and the provisions amending and (limited to the part replacing "" with ""), the provisions deleting , renumbering as , and adding the following after , the provisions adding one Article after , and the provisions adding one Article after , and the provisions of Article 3, paragraph (2), Article 5 and Article 11 of the Supplementary Provisions: April 1, 2026;

中イの改正規定（「、及びを除く。）、（、及び」を「及び」に改める部分を除く。）、ロの改正規定（「、（、、及びを除く。）及び（、及び」を「及び（、及び」に改める部分を除く。）、及びの改正規定、イの改正規定（「、及びを除く。）、（、及び」を「及び」に改める部分を除く。）、ロの改正規定（「、（、、及びを除く。）及び（、及び」を「及び（、及び」に改める部分を除く。）並びにの改正規定並びに及びの改正規定（「」を「」に改める部分に限る。）、を削り、をとし、の次に次のように加える改正規定、の次に一条を加える改正規定並びにの次に一条を加える改正規定並びに附則第三条第二項、第五条及び第十一条の規定　令和八年四月一日

the provisions in amending , the heading preceding , and , the provisions adding one Article after , and the provisions amending and , and the provisions of of the Supplementary Provisions: April 1, 2027;

中、の前の見出し、及びの改正規定、の次に一条を加える改正規定並びに及びロ（２）の改正規定並びにの規定　令和九年四月一日

the provisions in amending , , , and , and the provisions amending and , and the provisions of Article 6, paragraphs (2) through (4), Article 7, paragraphs (1) and (2) and Article 10, paragraphs (1) and (2) of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding seven months from the date of promulgation;

中、、、及びの改正規定並びに及びの改正規定並びに附則第六条第二項から第四項まで、第七条第一項及び第二項並びに第十条第一項及び第二項の規定　公布の日から起算して七月を超えない範囲内において政令で定める日

the provisions in amending and and the provisions of Article 9, paragraph (4) of the Supplementary Provisions: the date of enforcement of the ;

中及びの改正規定並びに附則第九条第四項の規定　の施行の日

the provisions in amending and the provisions of Article 9, paragraph (2) of the Supplementary Provisions: the date of enforcement of the ;

中の改正規定及び附則第九条第二項の規定　の施行の日

the provisions in amending , , and : the date of enforcement of the ;

中、、及びの改正規定　の施行の日

the provisions in amending : the date of enforcement of the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 87 of 2025);

中の改正規定　医療法等の一部を改正する法律（令和七年法律第八十七号）附則第一条第五号に掲げる規定の施行の日

the provisions in amending : January 1 of the year following the year in which the date of enforcement of the falls.

中の改正規定　の施行の日の属する年の翌年の一月一日

Supplementary Provisions, Article 2Transitional Measures Concerning Prefectural Inhabitant Tax

第二条（道府県民税に関する経過措置）

The provisions of Article 23, paragraph (1) (limited to the parts pertaining to items (vii) and (ix)), paragraphs (3) and (4), Article 34 and Article 45-2, paragraph (1) of the Local Tax Act as amended by the provisions of (hereinafter referred to as the "New Act"), and Article 4, paragraph (7) (limited to the part pertaining to item (i)), (limited to the part pertaining to ), (limited to the part pertaining to ), (limited to the part pertaining to ), (limited to the part pertaining to ), (limited to the part pertaining to ), (limited to the part pertaining to ) and (limited to the part pertaining to ) of the Supplementary Provisions of the New Act, apply to individual prefectural inhabitant tax for fiscal year 2026 and thereafter, and for individual prefectural inhabitant tax for fiscal year 2025 and earlier, the provisions then in force continue to govern.

の規定による改正後の地方税法（以下「新法」という。）第二十三条第一項（第七号及び第九号に係る部分に限る。）、第三項及び第四項、第三十四条並びに第四十五条の二第一項並びに附則第四条第七項（第一号に係る部分に限る。）、（に係る部分に限る。）、（に係る部分に限る。）、（に係る部分に限る。）、（に係る部分に限る。）、（に係る部分に限る。）、（に係る部分に限る。）及び（に係る部分に限る。）の規定は、令和八年度以後の年度分の個人の道府県民税について適用し、令和七年度分までの個人の道府県民税については、なお従前の例による。

With regard to the application of Article 45-2, paragraph (1) of the New Act to the submission of the return for individual prefectural inhabitant tax for fiscal year 2026, the phrase "amount of special deduction for specified relatives prescribed in Article 34, paragraph (4) (excluding that relating to a specified relative (limited to one whose total income for the previous year is 850,000 yen or less))" in the proviso to that paragraph is deemed to be replaced with "amount of special deduction for specified relatives prescribed in Article 34, paragraph (4)".

令和八年度分の個人の道府県民税に係る申告書の提出に係る新法第四十五条の二第一項の規定の適用については、同項ただし書中「特定親族特別控除額（特定親族（前年の合計所得金額が八十五万円以下であるものに限る。）に係るものを除く。）」とあるのは、「特定親族特別控除額」とする。

The provisions of Article 45-3-2, paragraph (1) of the New Act apply to the returns under Article 45-3-2, paragraphs (1) and (3) of the New Act submitted with regard to the salary prescribed in the proviso to Article 45-2, paragraph (1) of the New Act that is to be paid on or after the date of enforcement of the provisions set forth in item (i) of the preceding Article (hereinafter in this Article and Article 8 of the Supplementary Provisions referred to as the "Item 1 Effective Date"), and for the returns under and prior to amendment by the provisions of (hereinafter referred to as the "Former Act") submitted with regard to the salary prescribed in the proviso to of the Former Act that was to be paid before the Item 1 Effective Date, the provisions then in force continue to govern.

新法第四十五条の三の二第一項の規定は、前条第一号に掲げる規定の施行の日（以下この条及び附則第八条において「一号施行日」という。）以後に支払を受けるべき新法第四十五条の二第一項ただし書に規定する給与について提出する新法第四十五条の三の二第一項及び第三項の規定による申告書について適用し、一号施行日前に支払を受けるべきの規定による改正前の地方税法（以下「旧法」という。）ただし書に規定する給与について提出した及びの規定による申告書については、なお従前の例による。

The provisions of Article 45-3-3, paragraph (1) of the New Act apply to the returns under the provisions of Article 45-3-3, paragraph (1) of the New Act submitted with regard to the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) (excluding that to which the provisions of Article 203-7 of that Act apply; hereinafter in this paragraph and Article 8, paragraph (4) of the Supplementary Provisions referred to as "public pension, etc.") that is to be received on or after the Item 1 Effective Date, and for the returns under the provisions of of the Former Act submitted with regard to public pension, etc. that was to be received before the Item 1 Effective Date, the provisions then in force continue to govern.

新法第四十五条の三の三第一項の規定は、一号施行日以後に支払を受けるべき所得税法（昭和四十年法律第三十三号）第二百三条の六第一項に規定する公的年金等（同法第二百三条の七の規定の適用を受けるものを除く。以下この項及び附則第八条第四項において「公的年金等」という。）について提出する新法第四十五条の三の三第一項の規定による申告書について適用し、一号施行日前に支払を受けるべき公的年金等について提出したの規定による申告書については、なお従前の例による。

With regard to the application of the provisions of of the Former Act (limited to the part pertaining to the provisions of of the Former Act on Special Measures Concerning Taxation) and of the Supplementary Provisions of the Former Act (limited to the part pertaining to the provisions of ) in the case where the provisions of of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957; hereinafter in this Article and Article 8 of the Supplementary Provisions referred to as the "Former Act on Special Measures Concerning Taxation") prior to amendment by the provisions of of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter in this Article and Article 8 of the Supplementary Provisions referred to as the "Income Tax Act Amendment Act") are applied to the certified specified advanced information and communications technology utilization equipment prescribed in paragraph (1) of that Article, for which the provisions then in force continue to govern pursuant to the provisions of , the provisions then in force continue to govern.

所得税法等の一部を改正する法律（令和七年法律第十三号。以下この条及び附則第八条において「所得税法等改正法」という。）の規定によりなお従前の例によることとされるの規定による改正前の租税特別措置法（昭和三十二年法律第二十六号。以下この条及び附則第八条において「旧租税特別措置法」という。）に規定する認定特定高度情報通信技術活用設備についての規定を適用する場合における（の規定に係る部分に限る。）及び（の規定に係る部分に限る。）の規定の適用については、なお従前の例による。

With regard to the application of the provisions of of the Former Act (limited to the part pertaining to the provisions of of the Former Act on Special Measures Concerning Taxation) and of the Supplementary Provisions of the Former Act (limited to the part pertaining to the provisions of ) in the case where the provisions of of the Former Act on Special Measures Concerning Taxation are applied to the information technology business adaptation equipment prescribed in for which the provisions then in force continue to govern pursuant to the provisions of and in the case where the provisions of of the Former Act on Special Measures Concerning Taxation are applied to the business adaptation deferred assets prescribed in for which the provisions then in force continue to govern pursuant to the provisions of , the provisions then in force continue to govern.

の規定によりなお従前の例によることとされるに規定する情報技術事業適応設備についての規定を適用する場合及びの規定によりなお従前の例によることとされるに規定する事業適応繰延資産についての規定を適用する場合における（の規定に係る部分に限る。）及び（の規定に係る部分に限る。）の規定の適用については、なお従前の例による。

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