附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
この法律は、平成二十五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, 2013; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
次に掲げる規定 平成二十五年六月一日
the following provisions: June 1, 2013;
第一条中所得税法第十七条の改正規定及び附則第三条の規定
the provisions in Article 1 amending Article 17 of the Income Tax Act and the provisions of Article 3 of the Supplementary Provisions;
略
Omitted
次に掲げる規定 平成二十七年一月一日
the following provisions: January 1, 2015;
the provisions in Article 1 amending the table in Article 89, paragraph (1) of the Income Tax Act, amending Appended Table II (8) of that Act, amending Appended Table III of that Act, and amending Appended Table IV of that Act, and the provisions of Articles 5 through 7 of the Supplementary Provisions;
次に掲げる規定 平成二十八年一月一日
the following provisions: January 1, 2016;
第一条中所得税法第六条の三第四号の改正規定、同法第十一条の改正規定、同法第十四条第一項の改正規定、同法第二十三条第一項の改正規定、同法第二百二十四条（見出しを含む。）の改正規定、同法第二百二十四条の三の改正規定、同法第二百二十五条第一項の改正規定、同法第二百四十二条第四号の改正規定及び同法別表第一の改正規定並びに次条並びに附則第四条並びに第八条第一項及び第二項の規定
the provisions in Article 1 amending Article 6-3, item (iv) of the Income Tax Act, amending Article 11 of that Act, amending Article 14, paragraph (1) of that Act, amending Article 23, paragraph (1) of that Act, amending Article 224 of that Act (including its heading), amending Article 224-3 of that Act, amending Article 225, paragraph (1) of that Act, amending Article 242, item (iv) of that Act, and amending Appended Table I of that Act, and the provisions of the following Article, Article 4, and Article 8, paragraphs (1) and (2) of the Supplementary Provisions;
第一条中所得税法第二百二十四条の五第一項の改正規定及び附則第八条第三項の規定 金融商品取引法等の一部を改正する法律（平成二十四年法律第八十六号）の施行の日
the provisions in Article 1 amending Article 224-5, paragraph (1) of the Income Tax Act and the provisions of Article 8, paragraph (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 86 of 2012) comes into effect.
第二条（公共法人等及び公益信託等に係る非課税に関する経過措置）
Supplementary Provisions, Article 2Transitional Measures Concerning Nontaxability of Public Corporations and Charitable Trusts
第一条の規定による改正後の所得税法（以下附則第八条までにおいて「新所得税法」という。）第十一条の規定は、同条第一項又は第二項に規定する内国法人又は公益信託若しくは加入者保護信託が平成二十八年一月一日以後に支払を受けるべき同条第一項に規定する利子等、配当等、給付補塡金、利息、利益、差益及び利益の分配について適用し、第一条の規定による改正前の所得税法（以下附則第八条までにおいて「旧所得税法」という。）第十一条第一項又は第二項に規定する内国法人又は公益信託若しくは加入者保護信託が同日前に支払を受けるべき同条第一項に規定する利子等、配当等、給付補塡金、利息、利益、差益及び利益の分配については、なお従前の例による。
The provisions of Article 11 of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "new Income Tax Act" through Article 8 of the Supplementary Provisions) apply to interest and similar income, dividends and similar income, compensation for periodic deposits, finance charges, profits, margin profits, and distributions of profits prescribed in paragraph (1) of that Article that a Domestic Corporation, or a charitable trust or subscriber protection trust, prescribed in paragraph (1) or (2) of that Article is to receive on or after January 1, 2016, and the provisions then in force continue to govern interest and similar income, dividends and similar income, compensation for periodic deposits, finance charges, profits, margin profits, and distributions of profits prescribed in paragraph (1) of that Article that a Domestic Corporation, or a charitable trust or subscriber protection trust, prescribed in Article 11, paragraph (1) or (2) of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "former Income Tax Act" through Article 8 of the Supplementary Provisions) is to receive before that date.
第三条（源泉徴収に係る所得税の納税地に関する経過措置）
Supplementary Provisions, Article 3Transitional Measures Concerning the Locality for Paying Over Income Tax Subject to Withholding
新所得税法第十七条の規定は、同条に規定する源泉徴収をすべき所得税及び旧所得税法第十七条に規定する源泉徴収をすべき所得税を平成二十五年六月一日以後に納付する場合について適用し、同条に規定する源泉徴収をすべき所得税を同日前に納付した場合については、なお従前の例による。
The provisions of Article 17 of the New Income Tax Act apply where income tax subject to withholding prescribed in that Article or income tax subject to withholding prescribed in Article 17 of the Former Income Tax Act is paid on or after June 1, 2013, and the provisions then in force continue to govern cases where income tax subject to withholding prescribed in that Article was paid before that date.
第四条（利子所得に関する経過措置）
Supplementary Provisions, Article 4Transitional Measures Concerning Interest Income
新所得税法第二十三条第一項の規定は、平成二十八年一月一日以後に支払を受けるべき同項に規定する利子等について適用し、同日前に支払を受けるべき旧所得税法第二十三条第一項に規定する利子等については、なお従前の例による。
The provisions of Article 23, paragraph (1) of the New Income Tax Act apply to interest and similar income prescribed in that paragraph that is to be received on or after January 1, 2016, and the provisions then in force continue to govern interest and similar income prescribed in Article 23, paragraph (1) of the Former Income Tax Act that is to be received before that date.
第五条（所得税の税率に関する経過措置）
Supplementary Provisions, Article 5Transitional Measures Concerning Income Tax Rates
新所得税法第八十九条第一項の規定は、平成二十七年分以後の所得税について適用し、平成二十六年分以前の所得税については、なお従前の例による。
The provisions of Article 89, paragraph (1) of the New Income Tax Act apply to income tax for 2015 and subsequent years, and the provisions then in force continue to govern income tax for 2014 and prior years.
第六条（平成二十七年分の純損失の繰戻しによる還付に係る特例）
Supplementary Provisions, Article 6Special Provisions on Refunds by Carryback of a Net Loss for 2015
平成二十七年において純損失の金額がある場合における新所得税法第百四十条第一項又は第百四十一条第一項（これらの規定を新所得税法第百六十六条において準用する場合を含む。）の規定の適用については、これらの規定による還付金の計算の基礎となる所得税の額は、旧所得税法第二編第三章第一節又は第百六十五条の規定を適用して計算した所得税の額による。
For the purpose of applying the provisions of Article 140, paragraph (1) or Article 141, paragraph (1) of the new Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of the new Income Tax Act) in the case where there is a Net Loss in 2015, the amount of income tax serving as the basis for calculating a refund under those provisions is the amount of income tax calculated by applying the provisions of Part II, Chapter III, Section 1 or Article 165 of the former Income Tax Act.
第七条（給与所得に係る源泉徴収に関する経過措置）
Supplementary Provisions, Article 7Transitional Measures Concerning Withholding from Salary Income
新所得税法別表第二から別表第四までの規定は、平成二十七年一月一日以後に支払うべき新所得税法第百八十三条第一項に規定する給与等について適用し、同日前に支払うべき旧所得税法第百八十三条第一項に規定する給与等については、なお従前の例による。
The provisions of Appended Tables II through IV of the New Income Tax Act apply to salary or other wages prescribed in Article 183, paragraph (1) of the New Income Tax Act that are to be paid on or after January 1, 2015, and the provisions then in force continue to govern salary or other wages prescribed in Article 183, paragraph (1) of the Former Income Tax Act that are to be paid before that date.
第八条（告知及び支払調書に関する経過措置）
Supplementary Provisions, Article 8Transitional Measures Concerning Notices and Payment Reports
平成二十八年一月一日前に行われた旧所得税法第二百二十四条第四項に規定する割引債の償還については、なお従前の例による。
The provisions then in force continue to govern redemptions of discount bonds prescribed in Article 224, paragraph (4) of the Former Income Tax Act that were made before January 1, 2016.
新所得税法第二百二十四条の三第一項（同条第四項において準用する場合を含む。）、第二百二十五条第一項（第十号及び第十一号に係る部分に限る。）及び第二百二十八条第二項（新所得税法第二百二十四条の三第二項に規定する株式等及び同条第四項に規定する償還金等に係る部分に限る。）の規定は、平成二十八年一月一日以後に行われる新所得税法第二百二十四条の三第二項に規定する株式等の譲渡又は同条第四項に規定する償還金等の交付について適用し、同日前に行われた旧所得税法第二百二十四条の三第二項に規定する株式等の譲渡又は同条第四項に規定する償還金等の交付については、なお従前の例による。
The provisions of Article 224-3, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (4) of that Article), Article 225, paragraph (1) (limited to the part concerning items (x) and (xi)), and Article 228, paragraph (2) (limited to the part concerning shares or similar interests prescribed in Article 224-3, paragraph (2) of the New Income Tax Act and redemption money or similar assets prescribed in paragraph (4) of that Article) of the New Income Tax Act apply to transfers of shares or similar interests prescribed in Article 224-3, paragraph (2) of the New Income Tax Act or deliveries of redemption money or similar assets prescribed in paragraph (4) of that Article that are made on or after January 1, 2016, and the provisions then in force continue to govern transfers of shares or similar interests prescribed in Article 224-3, paragraph (2) of the Former Income Tax Act or deliveries of redemption money or similar assets prescribed in paragraph (4) of that Article that were made before that date.
新所得税法第二百二十四条の五第一項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附則第一条第七号に定める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。
The provisions of Article 224-5, paragraph (1) and Article 225, paragraph (1) (limited to the part concerning item (xiii)) of the New Income Tax Act apply to payments of differences or other settlements prescribed in Article 224-5, paragraph (2) of the New Income Tax Act relating to futures contracts prescribed in that paragraph that are effected on or after the date specified in Article 1, item (vii) of the Supplementary Provisions, and the provisions then in force continue to govern payments of differences or other settlements prescribed in Article 224-5, paragraph (2) of the Former Income Tax Act relating to futures contracts prescribed in that paragraph that were effected before that date.
第百六条（罰則の適用に関する経過措置）
Supplementary Provisions, Article 106Transitional Measures Concerning the Application of 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.
第百七条（政令への委任）
Supplementary Provisions, Article 107Delegation to Cabinet Order
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.
第百八条（検討）
Supplementary Provisions, Article 108Review
政府は、次に掲げる基本的方向性により、第一号、第三号及び第四号に関連する税制上の措置については平成二十五年度中に、第二号に関連する税制上の措置については平成二十六年度中に財源も含め検討を加え、その結果に基づき、必要な措置を講ずるものとする。
Based on the following basic directions, the government is to conduct a review, including of revenue sources, of the tax measures related to items (i), (iii), and (iv) during fiscal 2013 and of the tax measures related to item (ii) during fiscal 2014, and is to take the necessary measures based on the results:
大学に対する寄附金その他の寄附金に係る税制上の措置の在り方について、これまで講じられた措置の効果等を踏まえつつ、対象範囲を含め、検討すること。
reviewing the approach to tax measures for donations to universities and other donations, including their scope, while taking into account the effects and other results of the measures taken so far;
給与所得者の特定支出の控除の特例の在り方について、給与所得者の負担軽減及び実額控除の機会拡大の観点から、これまで講じられた措置の効果等を踏まえつつ、適用判定の基準（所得税法第五十七条の二第一項各号に掲げる場合の区分に応じ当該各号に定める金額をいう。）及び控除対象の範囲を含め、検討すること。
reviewing the approach to the special provisions on deducting specific expenses of salary income earners, including the criteria for determining applicability (meaning the amounts specified in the items of Article 57-2, paragraph (1) of the Income Tax Act for the categories of cases set forth in those items) and the scope of deductible expenses, from the perspective of reducing the burden on salary income earners and expanding the opportunities to deduct actual expenses, while taking into account the effects and other results of the measures taken so far;
交際費等の課税の特例の在り方について、当該特例が租税特別措置法で定められていることも踏まえ、消費の拡大を通じた経済の活性化を図る観点から、その適用範囲を含め、検討すること。
reviewing the approach to the special provisions on taxation of entertainment and similar expenses, including their scope of application, from the perspective of revitalizing the economy through expanded consumption, while also taking into account that those special provisions are specified in the Act on Special Measures Concerning Taxation;
贈与税について、高齢者が保有する資産の若年世代への早期移転を促し、消費の拡大を通じた経済の活性化を図る観点、格差の固定化の防止等の観点から、結婚、出産又は教育に要する費用等の非課税財産の範囲の明確化も含め、検討すること。
reviewing gift tax, including clarifying the scope of nontaxable property for expenses required for marriage, childbirth, or education and the like, from the perspectives of encouraging the early transfer of assets held by elderly persons to younger generations to revitalize the economy through expanded consumption, and of preventing disparities from becoming entrenched, among others.