Supplementary Provisions, Article 34Transitional Measures Concerning Special Tax Credits for 2024
第三十四条（令和六年分における特別税額控除に関する経過措置）
The provisions of Article 41-3-3, paragraphs (5) and (6) of the New Act on Special Measures Concerning Taxation apply to income tax for 2024 pertaining to a final return submitted on or after June 1, 2024.
新租税特別措置法第四十一条の三の三第五項及び第六項の規定は、令和六年六月一日以後に提出する確定申告書に係る同年分の所得税について適用する。
A person who submitted, before June 1, 2024, a final return under the provisions of Article 125 or Article 127 of the Income Tax Act for income tax for that year, and a person who received, before that date, a determination prescribed in Article 2, paragraph (1), item (xliv) of that Act for income tax for that year, may, if a change arises in the matters stated in that final return or the matters pertaining to that determination (or, where a reassessment prescribed in item (xliii) of that paragraph has been made with respect to those matters before that date, the matters after that reassessment) as a result of the application of the provisions of Article 41-3-3 of the New Act on Special Measures Concerning Taxation, make a request for reassessment referred to in 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 arises, within five years from that date.
令和六年六月一日前に同年分の所得税につき所得税法第百二十五条又は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同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は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に同項第四十三号に規定する更正があった場合には、その更正後の事項）につき新租税特別措置法第四十一条の三の三の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。
With regard to the application of the provisions of Article 41-3-7 of the New Act on Special Measures Concerning Taxation during the period from June 1, 2024 to December 31, 2024, the phrase "Article 194, paragraph (8)" in paragraph (1) of that Article is deemed to be replaced with "Article 194, paragraph (7)", the phrase "Article 45-3-2, paragraph (3) or Article 317-3-2, paragraph (3)" in paragraph (11) of that Article with "Article 45-3-2, paragraph (2) or Article 317-3-2, paragraph (2)", and the phrase "Article 45-3-2, paragraph (5) or Article 317-3-2, paragraph (5)" with "Article 45-3-2, paragraph (4) or Article 317-3-2, paragraph (4)".
令和六年六月一日から同年十二月三十一日までの間における新租税特別措置法第四十一条の三の七の規定の適用については、同条第一項中「第百九十四条第八項」とあるのは「第百九十四条第七項」と、同条第十一項中「第四十五条の三の二第三項又は第三百十七条の三の二第三項」とあるのは「第四十五条の三の二第二項又は第三百十七条の三の二第二項」と、「第四十五条の三の二第五項又は第三百十七条の三の二第五項」とあるのは「第四十五条の三の二第四項又は第三百十七条の三の二第四項」とする。
A resident prescribed in Article 41-3-7, paragraph (5) or Article 41-3-8, paragraph (4) of the New Act on Special Measures Concerning Taxation and a person paying a salary or other wage prescribed in those provisions may, even before June 1, 2024, submit the return prescribed in Article 41-3-7, paragraph (5) or Article 41-3-8, paragraph (4) of the New Act on Special Measures Concerning Taxation and carry out other necessary acts in accordance with the provisions of Article 41-3-7, paragraphs (5) through (10) (including where the provisions of paragraphs (6) through (9) of that Article are applied mutatis mutandis pursuant to Article 41-3-8, paragraph (6) of the New Act on Special Measures Concerning Taxation) and Article 41-3-8, paragraphs (4) and (5) of the New Act on Special Measures Concerning Taxation. In this case, the submission of that return made in accordance with those provisions is deemed to have been made pursuant to those provisions on that date.
新租税特別措置法第四十一条の三の七第五項又は第四十一条の三の八第四項に規定する居住者及びこれらの規定に規定する給与等の支払者は、令和六年六月一日前においても、新租税特別措置法第四十一条の三の七第五項から第十項まで（同条第六項から第九項までの規定を新租税特別措置法第四十一条の三の八第六項において準用する場合を含む。）並びに第四十一条の三の八第四項及び第五項の規定の例により、新租税特別措置法第四十一条の三の七第五項又は第四十一条の三の八第四項に規定する申告書の提出その他必要な行為をすることができる。この場合において、これらの規定の例によりされた当該申告書の提出は、同日においてこれらの規定により行われたものとみなす。
The provisions of Article 41-3-8, paragraphs (1) through (3) of the New Act on Special Measures Concerning Taxation apply to a salary or other wage prescribed in paragraph (1) of that Article that is to be paid during 2024 and whose last payment is made on or after June 1, 2024.
新租税特別措置法第四十一条の三の八第一項から第三項までの規定は、令和六年中に支払うべき同条第一項に規定する給与等でその最後に支払をする日が同年六月一日以後であるものについて適用する。
With regard to the application of the provisions of Article 41-3-8 of the New Act on Special Measures Concerning Taxation during the period from June 1, 2024 to December 31, 2024, the phrase "Article 45-3-2, paragraph (3) or Article 317-3-2, paragraph (3)" in paragraph (7) of that Article is deemed to be replaced with "Article 45-3-2, paragraph (2) or Article 317-3-2, paragraph (2)", and the phrase "Article 45-3-2, paragraph (5) or Article 317-3-2, paragraph (5)" with "Article 45-3-2, paragraph (4) or Article 317-3-2, paragraph (4)".
令和六年六月一日から同年十二月三十一日までの間における新租税特別措置法第四十一条の三の八の規定の適用については、同条第七項中「第四十五条の三の二第三項又は第三百十七条の三の二第三項」とあるのは「第四十五条の三の二第二項又は第三百十七条の三の二第二項」と、「第四十五条の三の二第五項又は第三百十七条の三の二第五項」とあるのは「第四十五条の三の二第四項又は第三百十七条の三の二第四項」とする。