附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
この法律は、平成二十一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。
This Act comes into effect on April 1, 2009; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
次に掲げる規定 平成二十二年一月一日
the following provisions: January 1, 2010
第一条中所得税法第二百二十四条の五の改正規定及び同法第二百二十五条第一項第十三号の改正規定並びに附則第五条第二項の規定
the provisions in Article 1 amending Article 224-5 of the Income Tax Act and amending Article 225, paragraph (1), item (xiii) of that Act, and the provisions of Article 5, paragraph (2) of the Supplementary Provisions.
第二条（減額された外国所得税額の総収入金額不算入等に関する経過措置）
Supplementary Provisions, Article 2Transitional Measures Concerning the Exclusion of Reduced Foreign Income Taxes from Gross Revenue
第一条の規定による改正後の所得税法（以下附則第五条までにおいて「新所得税法」という。）第四十四条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に減額される新所得税法第九十五条第一項に規定する外国所得税の額について適用し、施行日前に減額された第一条の規定による改正前の所得税法（以下附則第五条までにおいて「旧所得税法」という。）第九十五条第一項に規定する外国所得税の額については、なお従前の例による。
Article 44-2 of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "new Income Tax Act" up to Article 5 of the Supplementary Provisions) applies to amounts of foreign income taxes as prescribed in Article 95, paragraph (1) of the new Income Tax Act which are reduced on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern amounts of foreign income taxes as prescribed in Article 95, paragraph (1) of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 5 of the Supplementary Provisions) which were reduced before the effective date.
第三条（家事関連費等の必要経費不算入等に関する経過措置）
Supplementary Provisions, Article 3Transitional Measures Concerning the Exclusion of Household-Related Expenses from Necessary Expenses
新所得税法第四十五条第一項（第九号に係る部分に限る。）の規定は、施行日以後に終わった行為に係る同号に掲げるものについて適用し、施行日前に終わった行為に係る旧所得税法第四十五条第一項第九号に掲げるものについては、なお従前の例による。
Article 45, paragraph (1) of the new Income Tax Act (limited to the part concerning item (ix)) applies to what is set forth in that item in connection with acts that ended on or after the effective date, and the provisions then in force continue to govern what is set forth in Article 45, paragraph (1), item (ix) of the former Income Tax Act in connection with acts that ended before the effective date.
前項の場合において、施行日前に開始され、施行日以後に終わった行為に係る新所得税法第四十五条第一項第九号に掲げるもの（私的独占の禁止及び公正取引の確保に関する法律（昭和二十二年法律第五十四号）の規定による課徴金及び延滞金を除く。以下この項において「外国課徴金」という。）について同条第一項の規定を適用するときは、当該外国課徴金の額のうち当該行為の施行日前の部分に係る金額は、同項第九号に掲げるものの額に該当しないものとみなす。
In the case referred to in the preceding paragraph, when paragraph (1) of Article 45 of the new Income Tax Act is applied to what is set forth in paragraph (1), item (ix) of that Article in connection with acts that began before the effective date and ended on or after the effective date (other than surcharges and delinquency charges under the provisions of the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade (Act No. 54 of 1947); referred to as a "foreign surcharge" in this paragraph), the portion of the amount of the foreign surcharge which relates to the part of the act before the effective date is deemed not to fall under the amount of what is set forth in item (ix) of that paragraph.
第四条（外国税額控除に関する経過措置）
Supplementary Provisions, Article 4Transitional Measures Concerning the Foreign Tax Credit
新所得税法第九十五条第一項の規定は、平成二十二年分以後の所得税について適用し、平成二十一年分以前の所得税については、なお従前の例による。
Article 95, paragraph (1) of the new Income Tax Act applies to income tax for 2010 and subsequent years, and the provisions then in force continue to govern income tax for 2009 and prior years.
新所得税法第九十五条第四項の規定は、施行日以後に減額される同条第一項に規定する外国所得税の額について適用し、施行日前に減額された旧所得税法第九十五条第一項に規定する外国所得税の額については、なお従前の例による。
Article 95, paragraph (4) of the new Income Tax Act applies to amounts of foreign income taxes as prescribed in paragraph (1) of that Article which are reduced on or after the effective date, and the provisions then in force continue to govern amounts of foreign income taxes as prescribed in Article 95, paragraph (1) of the former Income Tax Act which were reduced before the effective date.
第五条（告知、支払調書及び支払通知書等に関する経過措置）
Supplementary Provisions, Article 5Transitional Measures Concerning Notices, Payment Reports, Notices of Payment, and Similar Documents
新所得税法第二百二十四条の三第四項の規定は、施行日以後に行う同項に規定する償還金等の交付について適用する。
Article 224-3, paragraph (4) of the new Income Tax Act applies to the delivery of redemption money or similar assets as prescribed in that paragraph which is made on or after the effective date.
新所得税法第二百二十四条の五及び第二百二十五条第一項（第十三号に係る部分に限る。）の規定は、新所得税法第二百二十四条の五第二項に規定する先物取引に係る同項に規定する差金等決済で平成二十二年一月一日以後に行われるものについて適用し、旧所得税法第二百二十四条の五第二項に規定する先物取引に係る同項に規定する差金等決済で同日前に行われたものについては、なお従前の例による。
Article 224-5 and Article 225, paragraph (1) (limited to the part concerning item (xiii)) of the new Income Tax Act apply to the payment of the difference or other settlement as prescribed in Article 224-5, paragraph (2) of the new Income Tax Act of a futures contract as prescribed in that paragraph which is effected on or after January 1, 2010, and the provisions then in force continue to govern the payment of the difference or other settlement as prescribed in Article 224-5, paragraph (2) of the former Income Tax Act of a futures contract as prescribed in that paragraph which was effected before that date.
新所得税法第二百二十五条第一項（第十号に係る部分に限る。）の規定は、施行日以後に行う同号に規定する譲渡の対価の支払及び償還金等の交付について適用し、施行日前に行った旧所得税法第二百二十五条第一項第十号に規定する譲渡の対価の支払については、なお従前の例による。
Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (x)) applies to payments of the consideration for a transfer and deliveries of redemption money or similar assets as prescribed in that item which are made on or after the effective date, and the provisions then in force continue to govern payments of the consideration for a transfer as prescribed in Article 225, paragraph (1), item (x) of the former Income Tax Act which were made before the effective date.
新所得税法第二百二十五条第二項の規定は、施行日以後に支払う同項第一号に規定する収益の分配及び同項第二号に規定する剰余金の配当、利益の配当又は剰余金の分配とみなされるものについて適用し、施行日前に支払った旧所得税法第二百二十五条第二項第一号に規定する収益の分配及び同項第二号に規定する剰余金の配当、利益の配当又は剰余金の分配とみなされるものについては、なお従前の例による。
Article 225, paragraph (2) of the new Income Tax Act applies to distributions of proceeds as prescribed in item (i) of that paragraph and amounts deemed to be a dividend of surplus, dividend of profits, or distribution of surplus as prescribed in item (ii) of that paragraph which are paid on or after the effective date, and the provisions then in force continue to govern distributions of proceeds as prescribed in Article 225, paragraph (2), item (i) of the former Income Tax Act and amounts deemed to be a dividend of surplus, dividend of profits, or distribution of surplus as prescribed in item (ii) of that paragraph which were paid before the effective date.
新所得税法第二百二十八条第二項の規定は、施行日以後に同項に規定する支払を受ける同項に規定する株式等の譲渡の対価について適用し、施行日前に旧所得税法第二百二十八条第二項に規定する支払を受けた同項に規定する株式等の譲渡の対価については、なお従前の例による。
Article 228, paragraph (2) of the new Income Tax Act applies to the consideration for the transfer of a share or similar interest as prescribed in that paragraph for which payment as prescribed in that paragraph is received on or after the effective date, and the provisions then in force continue to govern the consideration for the transfer of a share or similar interest as prescribed in Article 228, paragraph (2) of the former Income Tax Act for which payment as prescribed in that paragraph was received before the effective date.
施行日から平成二十一年十二月三十一日までの間における新所得税法第二百二十四条の三第四項、第二百二十五条第一項（第十号に係る部分に限る。）及び第二百二十八条第二項の規定の適用については、新所得税法第二百二十四条の三第四項中「株式等証券投資信託、非公社債等投資信託若しくは特定受益証券発行信託の終了若しくは一部の解約又は特定受益証券発行信託に係る信託の分割」とあるのは「株式等証券投資信託でその設定に係る受益権の募集が公募（第二条第一項第十五号の三（定義）に規定する公募をいう。）により行われたものの終了又は一部の解約」と、「同項」とあるのは「第一項」とする。
With regard to the application of Article 224-3, paragraph (4), Article 225, paragraph (1) (limited to the part concerning item (x)), and Article 228, paragraph (2) of the new Income Tax Act during the period from the effective date to December 31, 2009, the phrase "the termination or partial cancellation of a Securities Investment Trust for shares and similar interests, a non-bond Investment Trust, or a Specified Trust That Issues Beneficiary Certificates, or the trust split in connection with a Specified Trust That Issues Beneficiary Certificates" in Article 224-3, paragraph (4) of the new Income Tax Act is deemed to be replaced with "the termination or partial cancellation of a Securities Investment Trust for shares and similar interests for which the offering of the beneficial interests created upon its establishment was made through a public offering (meaning a public offering as prescribed in Article 2, paragraph (1), item (xv)-3 (Definitions))", and the phrase "that paragraph" is deemed to be replaced with "paragraph (1)".
第百一条（罰則に関する経過措置）
Supplementary Provisions, Article 101Transitional Measures Concerning Penal 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。
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.
第百二条（その他の経過措置の政令への委任）
Supplementary Provisions, Article 102Delegation of Other Transitional Measures to Cabinet Order
この法律の公布の日が附則第一条本文に規定する日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after the date prescribed in the main clause of Article 1 of the Supplementary Provisions (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.
第百三条
Supplementary Provisions, Article 103
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。
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
第百四条（税制の抜本的な改革に係る措置）
Supplementary Provisions, Article 104Measures for the Fundamental Reform of the Tax System
政府は、基礎年金の国庫負担割合の二分の一への引上げのための財源措置並びに年金、医療及び介護の社会保障給付並びに少子化に対処するための施策に要する費用の見通しを踏まえつつ、平成二十年度を含む三年以内の景気回復に向けた集中的な取組により経済状況を好転させることを前提として、遅滞なく、かつ、段階的に消費税を含む税制の抜本的な改革を行うため、平成二十三年度までに必要な法制上の措置を講ずるものとする。この場合において、当該改革は、二千十年代（平成二十二年から令和元年までの期間をいう。）の半ばまでに持続可能な財政構造を確立することを旨とするものとする。
The government is to take the necessary legislative measures by fiscal 2011 in order to carry out, without delay and in stages, a fundamental reform of the tax system including the consumption tax, on the premise that economic conditions are improved through concentrated efforts toward economic recovery within three years including fiscal 2008, while taking into account the financial measures for raising the national treasury's share of the cost of the basic pension to one half and the projected costs of social security benefits for pensions, medical care, and long-term care and of measures for addressing the declining birthrate. In such a case, the reform is to aim at establishing a sustainable fiscal structure by the middle of the 2010s (meaning the period from 2010 to 2019).
前項の改革を具体的に実施するための施行期日等を法制上定めるに当たっては、景気回復過程の状況、国際経済の動向等を見極め、予期せざる経済変動にも柔軟に対応できる仕組みとするものとし、当該改革は、不断に行政改革を推進すること及び歳出の無駄の排除を徹底することに一段と注力して行われるものとする。
In providing by law for the effective date and other matters in order to specifically implement the reform referred to in the preceding paragraph, a mechanism is to be put in place that can respond flexibly to unforeseen economic fluctuations, after ascertaining the state of the economic recovery process, trends in the international economy, and other circumstances, and the reform is to be carried out with even greater effort devoted to continuously promoting administrative reform and thoroughly eliminating wasteful expenditure.
第一項の措置は、次に定める基本的方向性により検討を加え、その結果に基づいて講じられるものとする。
The measures referred to in paragraph (1) are to be taken after examination in accordance with the basic directions set out below and based on the results of that examination:
個人所得課税については、格差の是正及び所得再分配機能の回復の観点から、各種控除及び税率構造を見直し、最高税率及び給与所得控除の上限の調整等により高所得者の税負担を引き上げるとともに、給付付き税額控除（給付と税額控除を適切に組み合わせて行う仕組みその他これに準ずるものをいう。）の検討を含む歳出面も合わせた総合的な取組の中で子育て等に配慮して中低所得者世帯の負担の軽減を検討すること並びに金融所得課税の一体化を更に推進すること。
for individual income taxation, from the perspective of correcting disparities and restoring the income redistribution function, to review the various deductions and the tax rate structure and raise the tax burden on high-income earners through adjustments to the top tax rate and to the upper limit of the salary income deduction and other means, and also to consider reducing the burden on low- and middle-income households with consideration for child-rearing and the like as part of comprehensive efforts that also cover the expenditure side, including consideration of a refundable tax credit (meaning a mechanism that appropriately combines benefits and tax credits, or any other mechanism equivalent thereto), and to further promote the integration of the taxation of financial income;
法人課税については、国際的整合性の確保及び国際競争力の強化の観点から、社会保険料を含む企業の実質的な負担に留意しつつ、課税ベース（課税標準とされるべきものの範囲をいう。第五号において同じ。）の拡大とともに、法人の実効税率の引下げを検討すること。
for corporate taxation, from the perspective of ensuring international consistency and strengthening international competitiveness, to consider lowering the effective corporate tax rate together with broadening the taxable base (meaning the scope of what is to be the tax base; the same applies in item (v)), while paying attention to the actual burden on businesses including social insurance premiums;
消費課税については、その負担が確実に国民に還元されることを明らかにする観点から、消費税の全額が制度として確立された年金、医療及び介護の社会保障給付並びに少子化に対処するための施策に要する費用に充てられることが予算及び決算において明確化されることを前提に、消費税の税率を検討すること。その際、歳出面も合わせた視点に立って複数税率の検討等の総合的な取組を行うことにより低所得者への配慮について検討すること。
for consumption taxation, from the perspective of making it clear that the burden is reliably returned to the public, to consider the consumption tax rate on the premise that it is made clear in the budget and in the settlement of accounts that the full amount of the consumption tax is applied to the costs of institutionally established social security benefits for pensions, medical care, and long-term care and of measures for addressing the declining birthrate. In doing so, to consider giving consideration to low-income earners by making comprehensive efforts, such as considering multiple tax rates, from a viewpoint that also covers the expenditure side;
自動車関係諸税については、簡素化を図るとともに、厳しい財政事情、環境に与える影響等を踏まえつつ、税制の在り方及び暫定税率（租税特別措置法及び地方税法（昭和二十五年法律第二百二十六号）附則に基づく特例による税率をいう。）を含む税率の在り方を総合的に見直し、負担の軽減を検討すること。
for the various automobile-related taxes, to comprehensively review the structure of the taxes and the structure of the tax rates, including the provisional tax rates (meaning the tax rates under special provisions based on the Act on Special Measures Concerning Taxation and the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950)), while simplifying them and taking into account the severe fiscal situation, their impact on the environment, and other factors, and to consider reducing the burden;
資産課税については、格差の固定化の防止、老後における扶養の社会化の進展への対処等の観点から、相続税の課税ベース、税率構造等を見直し、負担の適正化を検討すること。
for asset taxation, from the perspective of preventing disparities from becoming entrenched, responding to the progress of the socialization of support in old age, and other considerations, to review the taxable base, the tax rate structure, and other aspects of the inheritance tax and to consider making the burden appropriate;
納税者番号制度の導入の準備を含め、納税者の利便の向上及び課税の適正化を図ること。
to improve convenience for taxpayers and ensure proper taxation, including preparing for the introduction of a taxpayer identification number system;
地方税制については、地方分権の推進及び国と地方を通じた社会保障制度の安定財源の確保の観点から、地方消費税の充実を検討するとともに、地方法人課税の在り方を見直すことにより、税源の偏在性が小さく、税収が安定的な地方税体系の構築を進めること。
for local taxation, from the perspective of promoting decentralization and of securing stable financial resources for the social security system across the national and local governments, to consider enhancing the local consumption tax and, by reviewing the structure of local corporate taxation, to advance the building of a local tax system with little uneven distribution of tax sources and with stable tax revenue;
低炭素化を促進する観点から、税制全体のグリーン化（環境への負荷の低減に資するための見直しをいう。）を推進すること。
from the perspective of promoting low-carbon development, to promote the greening of the tax system as a whole (meaning reviews that contribute to reducing the burden on the environment).