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Act on Special Measures Concerning Taxation Supplementary Provisions, Article 1Effective Date第一条（施行期日）

paragraph (1), item (i)
第十条（構造改革特別区域法第十八条の改正規定を除く。）、第十二条、第十四条（地方自治法別表第一公営住宅法（昭和二十六年法律第百九十三号）の項及び道路法（昭和二十七年法律第百八十号）の項の改正規定に限る。）、第十六条（地方公共団体の…
the provisions of Article 10 (excluding the provisions amending Article 18 of the Act on Special Districts for Structural Reform), Article 12, Article 14 (limited to the…

Regulation for Enforcement of the Immigration Control and Refugee Recognition Act Appended Table 3-3別表第三の三

一事由事項法第十九条の十六第一号に掲げる在留資格をもつて本邦に在留する者が、当該在留資格に応じてそれぞれ法別表第一の下欄に掲げる活動を行う本邦の公私の機関（以下この表において「活動機関」という。）の名称の変更一　活動機関の名称が変更した年月日二　…
(i) Grounds Particulars Change in the name of the public or private organization in Japan where the foreign national residing in Japan with a status of residence listed in…

Residential Basic Book Act Supplementary Provisions, Article 1Effective Date第一条（施行期日）

paragraph (1), item (ii)
…、第三十四条、第三十七条から第三十九条まで及び第四十一条から第四十三条までの規定、附則第四十四条中登録免許税法（昭和四十二年法律第三十五号）別表第一第四十八号の改正規定並びに附則第四十五条から第四十八条まで、第五十二条、第五十四条、第五十五条、第五十八条から第六十三条まで及び第六十五…
the provisions in Article 1 amending Article 15, paragraph (1), Article 29-4, paragraph (1), Article 33-5, paragraph (1), Article 50-2, paragraphs (1), (11), and (12), Article…

Consumption Tax Act Appended Table 3別表第三

item (i)
…百十八号）中小企業団体中央会中小企業等協同組合法（昭和二十四年法律第百八十一号）投資者保護基金金融商品取引法独立行政法人（所得税法別表第一の独立行政法人の項に規定するものに限る。）独立行政法人通則法（平成十一年法律第百三号）及び同法第一条第一項（目的等）に規定する個別法 …融商品取引業協会金融商品取引法農業共済組合農業保険法（昭和二十二年法律第百八十五号）農業共済組合連合会農業協同組合連合会（所得税法別表第一の農業協同組合連合会の項に規定するものに限る。）農業協同組合法（昭和二十二年法律第百三十二号）農業信用基金協会農業信用保証保険法（…
Corporations listed in the following table: Name Governing law Consignor protection funds Commodity Derivatives Transaction Act (Act No. 239 of 1950) General incorporated…

Act on Special Measures Concerning Taxation Supplementary Provisions, Article 1Effective Date第一条（施行期日）

paragraph (1), item (vi), (b)
…三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、同法第八十三条の三第一項第一号の改正規定、同法第八十四条の五の改正規定（「別表第一第十九号（一）カ」を「別表第一第二十四号（一）カ」に改める部分を除く。）並びに同法第九十一条の四の改正規定並びに附則第七十七条、第七十八条、第八十八条第一項及び第二項…
the provisions in Article 13 amending Article 5-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 8-2, paragraph (1), item (ii)…

Employees' Pension Insurance Act Supplementary Provisions, Article 29Transitional Measures concerning the Calculation of the Amounts of Pension Insurance Benefits Prescribed in Article 87, paragraph (1) of the Supplementary Provisions of the 1985 Amendment Act第二十九条（昭和六十年改正法附則第八十七条第一項に規定する年金たる保険給付の額の計算に関する経過措置）

paragraph (2)
…八ヲ乗ジテ得タル額（其ノ額ニ五十円未満ノ端数アルトキハ之ヲ切捨テ五十円以上百円未満ノ端数アルトキハ之ヲ百円ニ切上グルモノトス）旧船員保険法別表第三ノ二二三一、四〇〇円二三一、四〇〇円ニ〇・九八八ヲ乗ジテ得タル額（其ノ額ニ五〇円未満ノ端数アルトキハ之ヲ切捨テ五〇円以上一〇〇円未満…
In the case referred to in the preceding paragraph, the words listed in the middle column of the following table in the provisions of the Acts that are to remain in force as the…

Corporation Tax Act Appended Table 2Name Governing law Consignor protection funds Commodity Derivatives Transaction Act (Act No. 239 of 1950) General incorporated foundations (limited to those falling under the category of a non-profit corporation) Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) General incorporated associations (limited to those falling under the category of a non-profit corporation) Medical care corporations (limited to social medical care corporations prescribed in Article 42-2, paragraph (1) (Social Medical Care Corporations) of the Medical Care Act) Medical Care Act Organization for Technical Intern Training Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 89 of 2016) Money lending business associations Money Lending Business Act (Act No. 32 of 1983) Incorporated educational institutions (including corporations established pursuant to the provisions of Article 152, paragraph (5) (Private Specialized Training Colleges, etc.) of the Private Schools Act (Act No. 270 of 1949)) Private Schools Act Corporate pension funds Defined-Benefit Corporate Pension Act Pension Fund Association Hazardous Materials Safety Techniques Association Fire Service Act (Act No. 186 of 1948) Certified administrative procedures legal specialists associations Certified Administrative Procedures Legal Specialist Act (Act No. 4 of 1951) Fishery mutual aid associations Act on Compensation of Fishery Disaster (Act No. 158 of 1964) Federations of fishery mutual aid associations Fishery credit guarantee fund associations Act on Loan Security for Small and Medium Sized Fishery Industry (Act No. 346 of 1952) Fishing vessel insurance associations Act on Compensation of Damages Related to Fishing Vessels (Act No. 28 of 1952) Financial and Economic Education Promotion Organization Act on the Provision of Financial Services and the Development of the Accessible Environment Thereto (Act No. 101 of 2000) Workers' property accumulation funds Workers' Property Accumulation Promotion Act Light Motor Vehicle Inspection Organization Road Transport Vehicle Act (Act No. 185 of 1951) Health insurance societies Health Insurance Act (Act No. 70 of 1922) National Federation of Health Insurance Societies Nuclear Damage Compensation and Decommissioning Facilitation Corporation Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act (Act No. 94 of 2011) Nuclear Waste Management Organization Designated Radioactive Waste Final Disposal Act (Act No. 117 of 2000) High Pressure Gas Safety Institute High Pressure Gas Safety Act (Act No. 204 of 1951) Organization for Promotion of Cross-regional Operation Electricity Business Act Bay area marine and environment consolidation centers Act on Bay Area Marine and Environment Consolidation Centers (Act No. 76 of 1981) Public interest incorporated foundations Act on General Incorporated Associations and General Incorporated Foundations and Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations Public interest incorporated associations Offender rehabilitation juridical persons Offender Rehabilitation Services Act (Act No. 86 of 1995) Small Craft Inspection Organization Ship Safety Act (Act No. 11 of 1933) National Public Servants Mutual Aid Associations National Public Officers Mutual Aid Association Act Federation of National Public Service Personnel Mutual Aid Associations National Health Insurance Societies National Health Insurance Act (Act No. 192 of 1958) Federations of National Health Insurance Associations National Pension Funds National Pension Act National Pension Fund Association Urban redevelopment associations Urban Renewal Act (Act No. 38 of 1969) Japan Safe Driving Center Japan Safe Driving Center Act (Act No. 57 of 1975) Judicial scriveners associations Judicial Scriveners Act (Act No. 197 of 1950) Social welfare corporations Social Welfare Act (Act No. 45 of 1951) Labor and social security attorney's associations Act on Public Consultants on Social and Labour Insurance (Act No. 89 of 1968) Religious corporations Religious Corporations Act (Act No. 126 of 1951) Housing block improvement associations Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts (Act No. 67 of 1975) Sake brewers' associations Act on Securing of Liquor Tax and on Liquor Business Associations (Act No. 7 of 1953) Central Federation of Sake Brewers' Associations Federations of sake brewers' associations Liquor retailers' associations Central Federation of Liquor Retailers' Associations Federations of liquor retailers' associations Commerce and industry associations Commerce and Industry Association Act (Act No. 89 of 1960) Chambers of commerce and industry Chambers of Commerce and Industry Act (Act No. 143 of 1953) Federations of commerce and industry associations Commerce and Industry Association Act Commercial and industrial associations (limited to those that do not have their partners make capital contributions) Act on the Organization of Small and Medium-sized Enterprise Association (Act No. 185 of 1957) Federations of commercial and industrial associations (limited to those that do not have their members make capital contributions) Spent Fuel Reprocessing and Decommissioning Promotion Organization Act on the Implementation of Reprocessing, etc. of Spent Fuel and the Promotion of Decommissioning in Nuclear Power Generation (Act No. 48 of 2005) Commodity derivatives associations Commodity Derivatives Transaction Act Mutual Aid Fund for Official Casualties and Retirement of Volunteer Firefighters Act on Mutual Aid Association for Liabilities for Occupational Accident Compensation for Firefighters, etc. (Act No. 107 of 1956) Officials organizations, etc. (limited to those that are corporations) Act on Granting of Juridical Personality to Officials Organizations, etc. (Act No. 80 of 1978) Vocational training corporations Vocational Abilities Development Promotion Act (Act No. 64 of 1969) Credit guarantee associations Credit Guarantee Association Act (Act No. 196 of 1953) Environmental health industry associations (limited to those that do not have their partners make capital contributions) Act on Coordination and Improvement of Environmental Health Industry (Act No. 164 of 1957) Federations of environmental health industry associations (limited to those that do not have their members make capital contributions) Certified public tax accountants' associations Certified Public Tax Accountant Act (Act No. 237 of 1951) Coal mining pension funds Coal Mining Pension Fund Act (Act No. 135 of 1967) Seafarers' accident prevention associations Act on Promotion of Safety and Sanitation of Seafarers (Act No. 61 of 1967) Japan Health Insurance Association Health Insurance Act National Federation of Mutual Aid Associations for Municipal Personnel Local Public Officers, etc. Mutual Aid Association Act Japan Federation of Labor and Social Security Attorney's Associations Act on Public Consultants on Social and Labour Insurance Non-life insurance rating organizations Act on Non-Life Insurance Rating Organization of Japan (Act No. 193 of 1948) GX Acceleration Agency Act on the Promotion of a Smooth Transition to a Decarbonized Growth-Oriented Economic Structure (Act No. 32 of 2023) National Association of Local Horse Racing Horse Racing Act (Act No. 158 of 1948) Local Public Servants Mutual Aid Associations Local Public Officers, etc. Mutual Aid Association Act Pension Fund Association for Local Government Officials Fund for Local Government Employees' Accident Compensation Local Public Officers Accident Compensation Act (Act No. 121 of 1967) Central Vocational Ability Development Association Vocational Abilities Development Promotion Act Central Industrial Accident Prevention Association Industrial Accident Prevention Organization Act (Act No. 118 of 1964) Central associations of small and medium-sized enterprise organizations Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949) Investor protection funds Financial Instruments and Exchange Act Incorporated administrative agencies (other than those listed in Appended Table 1, limited to those designated by the Minister of Finance as those that do not make a distribution of profits or distribution of surplus or any other similar distribution of money to persons other than the State or local governments) Act on General Rules for Incorporated Administrative Agencies and individual acts as prescribed in Article 1, paragraph (1) (Purpose, etc.) of the said Act Federations of land improvement project organizations Land Improvement Act Land and building investigators associations Land and Buildings Investigator Act (Act No. 228 of 1950) Prefectural vocational ability development associations Vocational Abilities Development Promotion Act Science Council of Japan Science Council of Japan Act (Act No. 70 of 2025) Japan Federation of Certified Administrative Procedures Legal Specialists Associations Certified Administrative Procedures Legal Specialist Act Japan Workers' Housing Association Act on Japan Workers' Housing Association (Act No. 133 of 1966) Japanese Institute of Certified Public Accountants Certified Public Accountants Act Japan Federation of Judicial Scriveners Associations Judicial Scriveners Act Japan Chamber of Commerce and Industry Chambers of Commerce and Industry Act Japan Fire Equipment Inspection Association Fire Service Act Promotion and Mutual Aid Corporation for Private Schools of Japan Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan Japan Federation of Certified Public Tax Accountants' Associations Certified Public Tax Accountant Act Japanese Red Cross Society Japanese Red Cross Society Act (Act No. 305 of 1952) Japan Electric Meters Inspection Corporation Japan Electric Meters Inspection Corporation Act (Act No. 150 of 1964) Japan Federation of Land and Building Investigators Associations Land and Buildings Investigator Act Japan Federation of Bar Associations Attorneys Act (Act No. 205 of 1949) Japan Patent Attorneys Association Patent Attorneys Act (Act No. 49 of 2000) Japan Federation of Pilots' Associations Pilotage Act (Act No. 121 of 1949) Associations of authorized financial instruments firms Financial Instruments and Exchange Act Agricultural mutual aid associations Agricultural Insurance Act (Act No. 185 of 1947) Federations of agricultural mutual aid associations Federations of agricultural cooperatives (limited to those designated by the Minister of Finance as those that establish a hospital or clinic falling under the category of a public medical institution prescribed in Article 31 (Definition of Public Medical Institutions) of the Medical Care Act and that satisfy the requirements specified by Cabinet Order) Agricultural Co-operatives Act Agricultural credit guarantee fund associations Agricultural Credit Guarantee Insurance Act (Act No. 204 of 1961) Agricultural and Fishery Co-operative Savings Insurance Corporation Agricultural and Fishery Cooperatives Savings Insurance Act (Act No. 53 of 1973) Debt settlement partnerships Act on Partnership for Debt Settlement of Farmers, etc. (Act No. 21 of 1933) Bar associations Attorneys Act Insurance policyholders' protection corporations Insurance Business Act Pilots' associations Pilotage Act Exporters' associations (limited to those that do not have their partners make capital contributions) Export and Import Transaction Act (Act No. 299 of 1952) Importers' associations (limited to those that do not have their partners make capital contributions) Deposit Insurance Corporation of Japan Deposit Insurance Act (Act No. 34 of 1971) Labor unions (limited to those that are corporations) Labor Union Act (Act No. 174 of 1949) Industrial accident prevention associations Industrial Accident Prevention Organization Act Workers' cooperatives (limited to specified workers' cooperatives prescribed in Article 94-3, item (ii) (Criteria for Certification) of the Workers' Cooperatives Act (Act No. 78 of 2020)) Workers' Cooperatives Act別表第二（公益法人等の表）

…年法律第百十八号）中小企業団体中央会中小企業等協同組合法（昭和二十四年法律第百八十一号）投資者保護基金金融商品取引法独立行政法人（別表第一に掲げるもの以外のもので、国又は地方公共団体以外の者に対し、利益又は剰余金の分配その他これに類する金銭の分配を行わないものとして財務大臣…
Name Governing law Consignor protection funds Commodity Derivatives Transaction Act (Act No. 239 of 1950) General incorporated foundations (limited to those falling under the…

Income Tax Act Supplementary Provisions, Article 1Effective Date第一条（施行期日）

paragraph (1), item (ii)
…、第三十四条、第三十七条から第三十九条まで及び第四十一条から第四十三条までの規定、附則第四十四条中登録免許税法（昭和四十二年法律第三十五号）別表第一第四十八号の改正規定並びに附則第四十五条から第四十八条まで、第五十二条、第五十四条、第五十五条、第五十八条から第六十三条まで及び第六十五…
the provisions in Article 1 amending Article 15, paragraph (1), Article 29-4, paragraph (1), Article 33-5, paragraph (1), Article 50-2, paragraphs (1), (11), and (12), Article…

Ordinance for Enforcement of the Labor Standards Act Appended Table 1別表第一

… 火薬、爆薬又は火工品を製造し、又は取り扱う業務で爆発のおそれのあるもの年少者労働基準規則第八条第二十九号危険物（労働安全衛生法施行令別表第一に掲げる爆発性の物、発火性の物、酸化性の物、引火性の物又は可燃性のガスをいう。）を製造し、又は取り扱う業務で、爆発、発火又は引火のおそれ…
Provisions on which the restriction of employment and the prohibition of employment are based Scope of dangerous and injurious work and belowground labor to which trainees may be…

Income Tax Act Supplementary Provisions附　則

Appended Table 5
…後の金額をその残額とみなすものとし、その居住者の税額に１００円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。附則別表第五の附表（一）給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給…
(1) Taxable salary income amount Tax amount Taxable salary income amount Tax amount Taxable salary income amount Tax amount At least Less than At least Less than At least Less…
Appended Table 6
…条第二項（退職所得に係る徴収税額）に規定する退職所得控除額を控除した残額をいう。（備考）税額を求めるには、まず、退職手当等の金額から新法別表第八の附表により新法第三十条第三項第一号（退職所得控除額）に規定する勤続年数に準ずる勤続年数及び同条第四項第二号に掲げる場合に該当するかどう…
(1) Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement…

Income Tax Act Supplementary Provisions附　則

Appended Table 5
…後の金額をその残額とみなすものとし、その居住者の税額に１００円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。附則別表第五の附表（一）給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給…
(1) Taxable salary income amount Tax amount Taxable salary income amount Tax amount Taxable salary income amount Tax amount At least Less than At least Less than At least Less…
Appended Table 6
…条第二項（退職所得に係る徴収税額）に規定する退職所得控除額を控除した残額をいう。（備考）税額を求めるには、まず、退職手当等の金額から新法別表第八の附表により新法第三十条第三項第一号（退職所得控除額）に規定する勤続年数に準ずる勤続年数及び同条第四項第二号に掲げる場合に該当するかどう…
(1) Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement…

Income Tax Act Supplementary Provisions附　則

Appended Table 5
…後の金額をその残額とみなすものとし、その居住者の税額に１００円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。附則別表第五の附表（一）給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給…
(1) Taxable salary income amount Tax amount Taxable salary income amount Tax amount Taxable salary income amount Tax amount At least Less than At least Less than At least Less…
Appended Table 6
…条第二項（退職所得に係る徴収税額）に規定する退職所得控除額を控除した残額をいう。（備考）税額を求めるには、まず、退職手当等の金額から新法別表第八の附表により新法第三十条第三項第一号（退職所得控除額）に規定する勤続年数に準ずる勤続年数及び同条第四項第二号に掲げる場合に該当するかどう…
(1) Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement…

Income Tax Act Supplementary Provisions附　則

Appended Table 5
…後の金額をその残額とみなすものとし、その居住者の税額に１００円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。附則別表第五の附表（一）給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給…
(1) Taxable salary income amount Tax amount Taxable salary income amount Tax amount Taxable salary income amount Tax amount At least Less than At least Less than At least Less…
Appended Table 6
…条第二項（退職所得に係る徴収税額）に規定する退職所得控除額を控除した残額をいう。（備考）税額を求めるには、まず、退職手当等の金額から新法別表第八の附表により新法第三十条第三項第一号（退職所得控除額）に規定する勤続年数に準ずる勤続年数及び同条第四項第三号に掲げる場合に該当するかどう…
(1) Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement…

Income Tax Act Supplementary Provisions附　則

Appended Table 4
…後の金額をその残額とみなすものとし、その居住者の税額に１００円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。附則別表第四の附表（一）給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給…
(1) Taxable salary income amount Tax amount Taxable salary income amount Tax amount Taxable salary income amount Tax amount At least Less than At least Less than At least Less…
Appended Table 5
…条第二項（退職所得に係る徴収税額）に規定する退職所得控除額を控除した残額をいう。（備考）税額を求めるには、まず、退職手当等の金額から新法別表第八の附表により新法第三十条第三項第一号（退職所得控除額）に規定する勤続年数に準ずる勤続年数及び同条第四項第三号に掲げる場合に該当するかどう…
(1) Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement…

Income Tax Act Supplementary Provisions附　則

Appended Table 5
…後の金額をその残額とみなすものとし、その居住者の税額に１００円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。附則別表第五の付表（一）給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給…
(1) Taxable salary income amount Tax amount Taxable salary income amount Tax amount Taxable salary income amount Tax amount At least Less than At least Less than At least Less…
Appended Table 6
…条第二項（退職所得に係る徴収税額）に規定する退職所得控除額を控除した残額をいう。（備考）税額を求めるには、まず、退職手当等の金額から新法別表第八の付表により新法第三十条第三項第一号（退職所得控除額）に規定する勤続年数に準ずる勤続年数及び同条第四項第三号に掲げる場合に該当するかどう…
(1) Amount of severance pay or other such compensation after the retirement income deduction Tax amount Amount of severance pay or other such compensation after the retirement…

Income Tax Act Supplementary Provisions附　則

Appended Table 5
…た後の金額をその残額とみなすものとし、その居住者の税額に１０円未満の端数があるときは、これを切り捨てた額をもつてその求める税額とする。附則別表第五の附表（一）給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給与等の金額給与等の金額給与所得控除後の給…
(1) Taxable salary income amount Tax amount Taxable salary income amount Tax amount Taxable salary income amount Tax amount Taxable salary income amount Tax amount At least Less…