Supplementary Provisions, Article 31Transitional Measures Concerning Tax Exemption, etc. for Economic Benefits from the Acquisition of Shares through the Exercise of Share Options Granted to Specified Directors, etc.
第三十一条（特定の取締役等が受ける新株予約権の行使による株式の取得に係る経済的利益の非課税等に関する経過措置）
The provisions of Article 29-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to income tax for 2024 and subsequent years, and the provisions then in force continue to govern income tax for 2023 and prior years.
新租税特別措置法第二十九条の二第一項の規定は、令和六年分以後の所得税について適用し、令和五年分以前の所得税については、なお従前の例による。
A contract prescribed in Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was concluded before the Effective Date (hereinafter referred to as an "old contract" in this paragraph) and in which the requirements listed in the items of paragraph (1) of that Article are stipulated (including, where, as a result of a change to the old contract made during the period from the Effective Date to December 31, 2024, the case comes to fall under any of the cases listed in the following items, the old contract specified in that item) is deemed to be a contract referred to in Article 29-2, paragraph (1) of the New Act on Special Measures Concerning Taxation in which the requirements listed in the items of that paragraph are stipulated, and the provisions of that Article apply to it.
施行日前に締結された旧租税特別措置法第二十九条の二第一項に規定する契約（以下この項において「旧契約」という。）で同条第一項各号に掲げる要件が定められているもの（施行日から令和六年十二月三十一日までの間に行われた当該旧契約の変更により、次の各号に掲げる場合に該当することとなった場合には、当該各号に定める旧契約を含む。）は、新租税特別措置法第二十九条の二第一項各号に掲げる要件が定められている同項の契約とみなして、同条の規定を適用する。
where the requirement listed in Article 29-2, paragraph (1), item (ii) of the New Act on Special Measures Concerning Taxation has been stipulated in place of the requirement listed in Article 29-2, paragraph (1), item (ii) of the Former Act on Special Measures Concerning Taxation that was stipulated in the old contract (excluding the case listed in item (iii)): the old contract in which that requirement and the requirements listed in the items of Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding the one listed in item (ii) of that paragraph) are stipulated;
旧契約に定められていた旧租税特別措置法第二十九条の二第一項第二号に掲げる要件に代えて新租税特別措置法第二十九条の二第一項第二号に掲げる要件が定められた場合（第三号に掲げる場合を除く。） 当該要件及び旧租税特別措置法第二十九条の二第一項各号に掲げる要件（同項第二号に掲げるものを除く。）が定められている当該旧契約
where the requirement listed in Article 29-2, paragraph (1), item (vi) of the New Act on Special Measures Concerning Taxation (limited to the part concerning (b)) has been stipulated in place of the requirement listed in Article 29-2, paragraph (1), item (vi) of the Former Act on Special Measures Concerning Taxation that was stipulated in the old contract (excluding the case listed in the following item): the old contract in which that requirement and the requirements listed in the items of Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding the one listed in item (vi) of that paragraph) are stipulated;
旧契約に定められていた旧租税特別措置法第二十九条の二第一項第六号に掲げる要件に代えて新租税特別措置法第二十九条の二第一項第六号（ロに係る部分に限る。）に掲げる要件が定められた場合（次号に掲げる場合を除く。） 当該要件及び旧租税特別措置法第二十九条の二第一項各号に掲げる要件（同項第六号に掲げるものを除く。）が定められている当該旧契約
where the requirements listed in Article 29-2, paragraph (1), items (ii) and (vi) of the New Act on Special Measures Concerning Taxation (limited, for item (vi), to the part concerning (b)) have been stipulated in place of the requirements listed in Article 29-2, paragraph (1), items (ii) and (vi) of the Former Act on Special Measures Concerning Taxation that were stipulated in the old contract: the old contract in which those requirements and the requirements listed in the items of Article 29-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation (excluding those listed in items (ii) and (vi) of that paragraph) are stipulated.
旧契約に定められていた旧租税特別措置法第二十九条の二第一項第二号及び第六号に掲げる要件に代えて新租税特別措置法第二十九条の二第一項第二号及び第六号（ロに係る部分に限る。）に掲げる要件が定められた場合 当該要件及び旧租税特別措置法第二十九条の二第一項各号に掲げる要件（同項第二号及び第六号に掲げるものを除く。）が定められている当該旧契約
The provisions of Article 29-2, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the stock company referred to in paragraph (2), items (i) through (iii) of that Article by the electronic or magnetic means prescribed in items (i) through (iii) of that paragraph, of the matters to be stated in the documents referred to in items (i) through (iii) of that paragraph.
新租税特別措置法第二十九条の二第二項及び第三項の規定は、施行日以後に同条第二項第一号から第三号までの株式会社に対して行う同項第一号から第三号までに規定する電磁的方法による同項第一号から第三号までの書面に記載すべき事項の提供について適用する。
The provisions of Article 29-2, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (i)) apply where all or part of the specified shares or inherited specified shares prescribed in that paragraph held by a person granted the special rule or a successor subject to the special provisions prescribed in that paragraph are returned on or after the Effective Date due to a cancellation or termination prescribed in that item, and the provisions then in force continue to govern cases where all or part of the specified shares or inherited specified shares prescribed in Article 29-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation held by a person granted the special rule or a successor subject to the special provisions prescribed in that paragraph were returned before the Effective Date due to a cancellation or termination prescribed in item (i) of that paragraph.
The provisions of Article 29-2, paragraph (4) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply where all or part of the specified shares or inherited specified shares prescribed in that paragraph held by a person granted the special rule or a successor subject to the special provisions prescribed in that paragraph are transferred on or after the Effective Date due to a transfer prescribed in that item, and the provisions then in force continue to govern cases where all or part of the specified shares or inherited specified shares prescribed in Article 29-2, paragraph (4) of the Former Act on Special Measures Concerning Taxation held by a person granted the special rule or a successor subject to the special provisions prescribed in that paragraph were transferred before the Effective Date due to a transfer prescribed in item (iii) of that paragraph.
The provisions of Article 29-2, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to a report on changes in specified shares, etc. prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern a report on changes in specified shares, etc. prescribed in Article 29-2, paragraph (7) of the Former Act on Special Measures Concerning Taxation that was submitted before the Effective Date.
新租税特別措置法第二十九条の二第七項の規定は、施行日以後に提出する同項に規定する特定株式等の異動状況に関する調書について適用し、施行日前に提出した旧租税特別措置法第二十九条の二第七項に規定する特定株式等の異動状況に関する調書については、なお従前の例による。
Supplementary Provisions, Article 32Transitional Measures Concerning Special Deduction for Capital Gains in the Case of Transfer of Land, etc. for Specified Land Readjustment Projects, etc.
第三十二条（特定土地区画整理事業等のために土地等を譲渡した場合の譲渡所得の特別控除に関する経過措置）
The provisions of Article 34, paragraph (2) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (iii)) apply where land, etc. prescribed in Article 34, paragraph (1) of the Act on Special Measures Concerning Taxation held by an individual is purchased on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern cases where land, etc. prescribed in that paragraph held by an individual was purchased before that date.
新租税特別措置法第三十四条第二項（第三号に係る部分に限る。）の規定は、個人の有する租税特別措置法第三十四条第一項に規定する土地等が附則第一条第十号に定める日以後に買い取られる場合について適用し、個人の有する同項に規定する土地等が同日前に買い取られた場合については、なお従前の例による。
Supplementary Provisions, Article 33Transitional Measures Concerning Tax Exemption for Capital Gains, etc. on Small-Amount Listed Shares, etc. in a Tax-Exempt Account
第三十三条（非課税口座内の少額上場株式等に係る譲渡所得等の非課税に関する経過措置）
The provisions of Article 37-14, paragraph (5) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (vi), (c)) apply to listed shares, etc. prescribed in Article 37-14, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation that are acquired on or after the Effective Date, and the provisions then in force continue to govern those listed shares, etc. acquired before the Effective Date.
新租税特別措置法第三十七条の十四第五項（第六号ハに係る部分に限る。）の規定は、施行日以後に取得をする租税特別措置法第三十七条の十四第一項第一号に規定する上場株式等について適用し、施行日前に取得をした当該上場株式等については、なお従前の例による。
The provisions of Article 37-14, paragraphs (10) and (11) of the New Act on Special Measures Concerning Taxation apply to a written notification of opening of a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the Act on Special Measures Concerning Taxation for which the submission prescribed in that item is made on or after the Effective Date, and the provisions then in force continue to govern a written notification of opening of a tax-exempt account for which that submission was made before the Effective Date.
新租税特別措置法第三十七条の十四第十項及び第十一項の規定は、施行日以後に租税特別措置法第三十七条の十四第五項第一号に規定する提出をする同号に規定する非課税口座開設届出書について適用し、施行日前に当該提出をした当該非課税口座開設届出書については、なお従前の例による。
The provisions of Article 37-14, paragraph (15) of the New Act on Special Measures Concerning Taxation apply to a written notification of change of financial instruments business operator, etc. prescribed in Article 37-14, paragraph (13) of the Act on Special Measures Concerning Taxation for which the submission prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern a written notification of change of financial instruments business operator, etc. for which that submission was received before the Effective Date.
新租税特別措置法第三十七条の十四第十五項の規定は、施行日以後に租税特別措置法第三十七条の十四第十三項に規定する提出を受ける同項に規定する金融商品取引業者等変更届出書について適用し、施行日前に当該提出を受けた当該金融商品取引業者等変更届出書については、なお従前の例による。
The provisions of Article 37-14, paragraph (18) of the New Act on Special Measures Concerning Taxation apply to a written notification of closure of a tax-exempt account prescribed in Article 37-14, paragraph (16) of the Act on Special Measures Concerning Taxation for which the submission prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern a written notification of closure of a tax-exempt account for which that submission was received before the Effective Date.
新租税特別措置法第三十七条の十四第十八項の規定は、施行日以後に租税特別措置法第三十七条の十四第十六項に規定する提出を受ける同項に規定する非課税口座廃止届出書について適用し、施行日前に当該提出を受けた当該非課税口座廃止届出書については、なお従前の例による。
The provisions of Article 37-14, paragraph (19) of the New Act on Special Measures Concerning Taxation apply where a person seeks, on or after the Effective Date, to establish a specified cumulative investment account prescribed in paragraph (5), item (vii) of that Article or a specified tax-exempt management account prescribed in Article 37-14, paragraph (5), item (viii) of the Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern cases where a person sought, before the Effective Date, to establish a specified cumulative investment account prescribed in Article 37-14, paragraph (5), item (vii) of the Former Act on Special Measures Concerning Taxation or that specified tax-exempt management account.
新租税特別措置法第三十七条の十四第十九項の規定は、施行日以後に同条第五項第七号に規定する特定累積投資勘定又は租税特別措置法第三十七条の十四第五項第八号に規定する特定非課税管理勘定を設けようとする場合について適用し、施行日前に旧租税特別措置法第三十七条の十四第五項第七号に規定する特定累積投資勘定又は当該特定非課税管理勘定を設けようとする場合については、なお従前の例による。
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。
Supplementary Provisions, Article 35Transitional Measures Concerning Special Income Tax Credit Where Specified Renovation Work Pertaining to Existing Housing Is Carried Out
第三十五条（既存住宅に係る特定の改修工事をした場合の所得税額の特別控除に関する経過措置）
The provisions of Article 41-19-3, paragraph (9) of the New Act on Special Measures Concerning Taxation apply where a specified individual or an individual prescribed in paragraph (1) of that Article, having carried out covered renovation work to make a home suitable for elderly persons, etc. prescribed in that paragraph, covered general heat insulation renovation work, etc. prescribed in paragraph (2) of that Article, covered renovation work for multi-generational cohabitation, etc. prescribed in paragraph (3) of that Article, or covered seismic retrofitting of a house or covered durability improvement renovation work, etc. prescribed in paragraph (4) of that Article on a house used for one's residence prescribed in that paragraph that is owned by that specified individual or individual, uses that house used for one's residence as the residence of that specified individual or individual on or after January 1, 2024, and the provisions then in force continue to govern cases where a specified individual or an individual prescribed in Article 41-19-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, having carried out covered renovation work to make a home suitable for elderly persons, etc. prescribed in that paragraph, covered general heat insulation renovation work, etc. prescribed in paragraph (2) of that Article, covered renovation work for multi-generational cohabitation, etc. prescribed in paragraph (3) of that Article, or covered seismic retrofitting of a house or covered durability improvement renovation work, etc. prescribed in paragraph (4) of that Article on a house used for one's residence prescribed in that paragraph that is owned by that specified individual or individual, used that house used for one's residence as the residence of that specified individual or individual before that date.
新租税特別措置法第四十一条の十九の三第九項の規定は、同条第一項に規定する特定個人又は個人が、当該特定個人又は個人の所有する同項に規定する居住用の家屋について同項に規定する対象高齢者等居住改修工事等、同条第二項に規定する対象一般断熱改修工事等、同条第三項に規定する対象多世帯同居改修工事等又は同条第四項に規定する対象住宅耐震改修若しくは対象耐久性向上改修工事等をして、当該居住用の家屋を令和六年一月一日以後に当該特定個人又は個人の居住の用に供する場合について適用し、旧租税特別措置法第四十一条の十九の三第一項に規定する特定個人又は個人が、当該特定個人又は個人の所有する同項に規定する居住用の家屋について同項に規定する対象高齢者等居住改修工事等、同条第二項に規定する対象一般断熱改修工事等、同条第三項に規定する対象多世帯同居改修工事等又は同条第四項に規定する対象住宅耐震改修若しくは対象耐久性向上改修工事等をして、当該居住用の家屋を同日前に当該特定個人又は個人の居住の用に供した場合については、なお従前の例による。
Supplementary Provisions, Article 36Transitional Measures Concerning Special Income Tax Credit for New Construction, etc. of Certified Houses, etc.
第三十六条（認定住宅等の新築等をした場合の所得税額の特別控除に関する経過措置）
The provisions of Article 41-19-4, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply where an individual, having carried out the new construction of a certified house, etc. (meaning a certified house, etc. prescribed in paragraph (1) of that Article; the same applies hereinafter in this Article) or the acquisition prescribed in Article 41-19-4, paragraph (1) of the New Act on Special Measures Concerning Taxation of a certified house, etc. that has not been used since its construction, uses that certified house, etc. as the individual's residence on or after January 1, 2024, and the provisions then in force continue to govern cases where an individual, having carried out the new construction of a certified house, etc. or the acquisition prescribed in Article 41-19-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a certified house, etc. that had not been used since its construction, used that certified house, etc. as the individual's residence before that date.
新租税特別措置法第四十一条の十九の四第三項及び第四項の規定は、個人が、認定住宅等（同条第一項に規定する認定住宅等をいう。以下この条において同じ。）の新築又は認定住宅等で建築後使用されたことのないものの新租税特別措置法第四十一条の十九の四第一項に規定する取得をして、当該認定住宅等を令和六年一月一日以後にその者の居住の用に供する場合について適用し、個人が、認定住宅等の新築又は認定住宅等で建築後使用されたことのないものの旧租税特別措置法第四十一条の十九の四第一項に規定する取得をして、当該認定住宅等を同日前にその者の居住の用に供した場合については、なお従前の例による。