附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
この法律は、平成二十七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, 2015; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
略
Omitted
次に掲げる規定 平成二十七年七月一日
the following provisions: July 1, 2015;
第一条中所得税法の目次の改正規定（「第二百三十一条の二」を「第二百三十二条」に改める部分を除く。）、同法第四十五条第一項第二号の改正規定、同法第六十条の次に三条を加える改正規定、同法第二編第三章第二節中第九十五条の次に一条を加える改正規定、同編第五章第二節中第五款を第六款とし、第四款の次に一款を加える改正規定、同編第七章を同編第八章とする改正規定、同法第百五十三条の改正規定、同編第六章中同条の次に四条を加える改正規定、同章を同編第七章とし、同編第五章の次に一章を加える改正規定、同法第百六十五条の改正規定、同法第三編第二章第二節第二款の次に一款を加える改正規定、同法第百六十七条の改正規定、同法第百六十八条の改正規定並びに同法第二百三十八条第三項及び第二百四十一条の改正規定並びに附則第七条から第九条までの規定
the provisions of Article 1 amending the table of contents of the Income Tax Act (excluding the part replacing "Article 231-2" with "Article 232"), the provisions amending Article 45, paragraph (1), item (ii) of that Act, the provisions adding three Articles after Article 60 of that Act, the provisions adding one Article after Article 95 in Part II, Chapter III, Section 2 of that Act, the provisions renumbering Subsection 5 as Subsection 6 and adding one Subsection after Subsection 4 in Chapter V, Section 2 of that Part, the provisions renumbering Chapter VII of that Part as Chapter VIII of that Part, the provisions amending Article 153 of that Act, the provisions adding four Articles after that Article in Chapter VI of that Part, the provisions renumbering that Chapter as Chapter VII of that Part and adding one Chapter after Chapter V of that Part, the provisions amending Article 165 of that Act, the provisions adding one Subsection after Part III, Chapter II, Section 2, Subsection 2 of that Act, the provisions amending Article 167 of that Act, the provisions amending Article 168 of that Act, and the provisions amending Article 238, paragraph (3) and Article 241 of that Act, and the provisions of Articles 7 through 9 of the Supplementary Provisions;
略
Omitted
次に掲げる規定 平成二十八年一月一日
the following provisions: January 1, 2016;
第一条中所得税法の目次の改正規定（「第二百三十一条の二」を「第二百三十二条」に改める部分に限る。）、同法第百二十条第三項の改正規定、同法第百二十二条第一項の改正規定、同法第百六十六条の改正規定、同法第百八十五条第一項の改正規定、同法第百八十七条の改正規定、同法第百九十条の改正規定、同法第百九十四条の改正規定、同法第百九十五条の改正規定、同法第百九十五条の二の改正規定、同法第百九十八条第二項の改正規定、同法第二百三条の三第一号の改正規定、同法第二百三条の五の改正規定、同法第二百二十四条の見出しの改正規定、同法第二百三十二条から第二百三十六条までを削り、同法第二百三十一条の三を同法第二百三十三条とし、同条の次に次のように加える改正規定、同法第五編第二章中第二百三十一条の二を第二百三十二条とする改正規定、同法別表第二の改正規定、同法別表第三の改正規定及び同法別表第四の改正規定並びに附則第十条、第十二条第一項、第十三条第一項及び第二十条の規定
the provisions of Article 1 amending the table of contents of the Income Tax Act (limited to the part replacing "Article 231-2" with "Article 232"), the provisions amending Article 120, paragraph (3) of that Act, the provisions amending Article 122, paragraph (1) of that Act, the provisions amending Article 166 of that Act, the provisions amending Article 185, paragraph (1) of that Act, the provisions amending Article 187 of that Act, the provisions amending Article 190 of that Act, the provisions amending Article 194 of that Act, the provisions amending Article 195 of that Act, the provisions amending Article 195-2 of that Act, the provisions amending Article 198, paragraph (2) of that Act, the provisions amending Article 203-3, item (i) of that Act, the provisions amending Article 203-5 of that Act, the provisions amending the caption of Article 224 of that Act, the provisions deleting Articles 232 through 236 of that Act, renumbering Article 231-3 of that Act as Article 233 of that Act and adding the following after that Article, the provisions renumbering Article 231-2 as Article 232 in Part V, Chapter II of that Act, the provisions amending Appended Table II of that Act, the provisions amending Appended Table III of that Act and the provisions amending Appended Table IV of that Act, and the provisions of Article 10, Article 12, paragraph (1), Article 13, paragraph (1) and Article 20 of the Supplementary Provisions;
次に掲げる規定 平成二十八年四月一日
the following provisions: April 1, 2016;
第一条中所得税法第九十五条第四項第七号の改正規定、同法第百六十五条の五の次に一条を加える改正規定及び同法第百六十五条の六第四項第六号の改正規定並びに附則第十一条の規定
the provisions of Article 1 amending Article 95, paragraph (4), item (vii) of the Income Tax Act, the provisions adding one Article after Article 165-5 of that Act and the provisions amending Article 165-6, paragraph (4), item (vi) of that Act, and the provisions of Article 11 of the Supplementary Provisions;
略
Omitted
次に掲げる規定 行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律附則第三号に掲げる規定の施行の日
the following provisions: the date on which the provisions set forth in item (iii) of the Supplementary Provisions of the Act on Arrangement of Related Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures come into effect;
第一条中所得税法第十条の改正規定、同法第二百二十四条第一項の改正規定、同条第二項の改正規定、同法第二百二十四条の三第一項の改正規定並びに同法第二百二十四条の四、第二百二十四条の五第一項及び第二百二十四条の六の改正規定並びに附則第三条及び第十四条から第十九条までの規定
the provisions of Article 1 amending Article 10 of the Income Tax Act, the provisions amending Article 224, paragraph (1) of that Act, the provisions amending paragraph (2) of that Article, the provisions amending Article 224-3, paragraph (1) of that Act, and the provisions amending Article 224-4, Article 224-5, paragraph (1) and Article 224-6 of that Act, and the provisions of Article 3 and Articles 14 through 19 of the Supplementary Provisions;
次に掲げる規定 不当景品類及び不当表示防止法の一部を改正する法律（平成二十六年法律第百十八号）の施行の日
the following provisions: the date on which the Act Partially Amending the Act against Unjustifiable Premiums and Misleading Representations (Act No. 118 of 2014) comes into effect;
第一条中所得税法第四十五条第一項に一号を加える改正規定及び附則第六条の規定
the provisions of Article 1 adding one item to Article 45, paragraph (1) of the Income Tax Act, and the provisions of Article 6 of the Supplementary Provisions;
第二条（所得税法の一部改正に伴う経過措置の原則）
Supplementary Provisions, Article 2Principle of Transitional Measures Accompanying the Partial Amendment of the Income Tax Act
この附則に別段の定めがあるものを除き、第一条の規定による改正後の所得税法（以下附則第十九条までにおいて「新所得税法」という。）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。
Except as otherwise provided in these Supplementary Provisions, the provisions of the Income Tax Act as amended by Article 1 (hereinafter referred to as the "new Income Tax Act" up to Article 19 of the Supplementary Provisions) 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.
第三条（障害者等の少額預金の利子所得等の非課税に関する経過措置）
Supplementary Provisions, Article 3Transitional Measures Concerning the Nontaxability of Interest Income, etc. from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons
新所得税法第十条第二項及び第五項の規定は、附則第一条第九号に定める日以後に提出する新所得税法第十条第一項に規定する非課税貯蓄申込書、同条第三項に規定する非課税貯蓄申告書及び同条第四項の申告書について適用し、同日前に提出した第一条の規定による改正前の所得税法（以下附則第二十条までにおいて「旧所得税法」という。）第十条第一項に規定する非課税貯蓄申込書、同条第三項に規定する非課税貯蓄申告書及び同条第四項の申告書については、なお従前の例による。
The provisions of Article 10, paragraphs (2) and (5) of the new Income Tax Act apply to an application for tax-exempt savings prescribed in Article 10, paragraph (1) of the new Income Tax Act, a statement of tax-exempt savings prescribed in paragraph (3) of that Article and a statement under paragraph (4) of that Article that are submitted on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern an application for tax-exempt savings prescribed in Article 10, paragraph (1) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 20 of the Supplementary Provisions), a statement of tax-exempt savings prescribed in paragraph (3) of that Article and a statement under paragraph (4) of that Article that were submitted before that date.
第四条（配当所得に関する経過措置）
Supplementary Provisions, Article 4Transitional Measures Concerning Dividend Income
新所得税法第二十四条第一項の規定は、この法律の施行の日（以下「施行日」という。）以後に支払を受けるべき同項に規定する配当等について適用し、施行日前に支払を受けるべき旧所得税法第二十四条第一項に規定する配当等については、なお従前の例による。
The provisions of Article 24, paragraph (1) of the new Income Tax Act apply to dividends or similar income prescribed in that paragraph that are to be received 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 dividends or similar income prescribed in Article 24, paragraph (1) of the former Income Tax Act that are to be received before the effective date.
第五条（配当等とみなす金額に関する経過措置）
Supplementary Provisions, Article 5Transitional Measures Concerning Amounts Deemed to Constitute Dividends
新所得税法第二十五条第一項（第三号に係る部分に限る。）の規定は、施行日以後に同号に規定する資本の払戻しにより交付を受ける金銭その他の資産について適用し、施行日前に旧所得税法第二十五条第一項第三号に規定する資本の払戻しにより交付を受けた金銭その他の資産については、なお従前の例による。
The provisions of Article 25, paragraph (1) of the new Income Tax Act (limited to the part concerning item (iii)) apply to monies or any other assets issued due to a refund of capital prescribed in that item on or after the effective date, and the provisions then in force continue to govern monies or any other assets issued due to a refund of capital prescribed in Article 25, paragraph (1), item (iii) of the former Income Tax Act before the effective date.
第六条（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 6Transitional Measures Concerning the Exclusion of Household-Related Expenses, etc. from Necessary Expenses, etc.
新所得税法第四十五条第一項（第十二号に係る部分に限る。）の規定は、附則第一条第十号に定める日以後に行われた行為に係る同項第十二号に掲げるものについて適用する。
The provisions of Article 45, paragraph (1) of the new Income Tax Act (limited to the part concerning item (xii)) apply to what is set forth in item (xii) of that paragraph that relates to an act committed on or after the date specified in Article 1, item (x) of the Supplementary Provisions.
第七条（国外転出をする場合の譲渡所得等の特例に関する経過措置）
Supplementary Provisions, Article 7Transitional Measures Concerning Special Provisions on Capital Gains, etc. in the Case of Departure from Japan
新所得税法第六十条の二の規定は、居住者が平成二十七年七月一日以後に同条第一項に規定する国外転出をする場合について適用する。
The provisions of Article 60-2 of the new Income Tax Act apply in the case where a Resident makes a departure from Japan prescribed in paragraph (1) of that Article on or after July 1, 2015.
第八条（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例に関する経過措置）
Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on Capital Gains, etc. in the Case Where Assets Are Transferred to a Nonresident by Gift, etc.
新所得税法第六十条の三の規定は、平成二十七年七月一日以後の同条第一項に規定する贈与等について適用する。
The provisions of Article 60-3 of the new Income Tax Act apply to a gift, etc. prescribed in paragraph (1) of that Article that is made on or after July 1, 2015.
第九条（外国転出時課税の規定の適用を受けた場合の譲渡所得等の特例に関する経過措置）
Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Capital Gains, etc. in the Case Where the Provisions on Taxation upon Departure from Japan Have Been Applied
新所得税法第六十条の四の規定は、平成二十七年七月一日以後に同条第三項の事由が生ずる場合について適用する。
The provisions of Article 60-4 of the new Income Tax Act apply in the case where the circumstances under paragraph (3) of that Article arise on or after July 1, 2015.
第十条（確定申告書の添付書類に関する経過措置）
Supplementary Provisions, Article 10Transitional Measures Concerning Documents Attached to a Tax Return
新所得税法第百二十条第三項（新所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項（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。）並びに第百六十六条において準用する場合を含む。）の規定は、平成二十八年分以後の所得税に係る確定申告書を提出する場合について適用し、平成二十七年分以前の所得税に係る確定申告書を提出した場合については、なお従前の例による。
The provisions of Article 120, paragraph (3) of the new Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the new Income Tax Act (including as those provisions are applied mutatis mutandis pursuant to Article 166 of the new Income Tax Act) and pursuant to Article 166) apply in the case where a Tax Return for income tax for 2016 or any subsequent year is filed, and the provisions then in force continue to govern the case where a Tax Return for income tax for 2015 or any prior year was filed.
第十一条（特定の内部取引に係る恒久的施設帰属所得に係る所得の金額の計算に関する経過措置）
Supplementary Provisions, Article 11Transitional Measures Concerning the Calculation of the Amount of Income Pertaining to Income Attributable to a Permanent Establishment Related to Specified Internal Transactions
新所得税法第百六十五条の五の二の規定は、平成二十九年分以後の所得税について適用する。
The provisions of Article 165-5-2 of the new Income Tax Act apply to income tax for 2017 and subsequent years.
第十二条（給与所得に係る源泉徴収に関する経過措置）
Supplementary Provisions, Article 12Transitional Measures Concerning Withholding of Tax on Salary Income
新所得税法第四編第二章第一節の規定、新所得税法第百九十条の規定及び新所得税法別表第二から別表第四までは、平成二十八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（次項において「給与等」という。）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 Part IV, Chapter II, Section 1 of the new Income Tax Act, the provisions of Article 190 of the new Income Tax Act and 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 (referred to as "salary or other wages" in the following paragraph) that are to be paid on or after January 1, 2016, 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.
新所得税法第百九十四条、第百九十五条及び第百九十五条の二の規定は、平成二十八年一月一日以後に支払を受けるべき給与等について提出する新所得税法第百九十四条第七項に規定する給与所得者の扶養控除等申告書、新所得税法第百九十五条第五項に規定する従たる給与についての扶養控除等申告書及び新所得税法第百九十五条の二第三項に規定する給与所得者の配偶者特別控除申告書について適用する。
The provisions of Articles 194, 195 and 195-2 of the new Income Tax Act apply to a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the new Income Tax Act, a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) of the new Income Tax Act and a salary income earner's return for special spousal deduction prescribed in Article 195-2, paragraph (3) of the new Income Tax Act that are submitted with regard to salaries or other wages that are to be paid on or after January 1, 2016.
第十三条（公的年金等に係る源泉徴収に関する経過措置）
Supplementary Provisions, Article 13Transitional Measures Concerning Withholding of Tax on Public Pensions or Retirement Packages
新所得税法第二百三条の三の規定は、平成二十八年一月一日以後に支払うべき新所得税法第二百三条の二に規定する公的年金等（次項において「公的年金等」という。）について適用し、同日前に支払うべき旧所得税法第二百三条の二に規定する公的年金等については、なお従前の例による。
The provisions of Article 203-3 of the new Income Tax Act apply to public pensions or retirement packages prescribed in Article 203-2 of the new Income Tax Act (referred to as "public pensions or retirement packages" in the following paragraph) that are to be paid on or after January 1, 2016, and the provisions then in force continue to govern public pensions or retirement packages prescribed in Article 203-2 of the former Income Tax Act that are to be paid before that date.
新所得税法第二百三条の五の規定は、平成二十八年一月一日以後に支払を受けるべき公的年金等について提出する同条第九項に規定する公的年金等の受給者の扶養親族等申告書について適用する。
The provisions of Article 203-5 of the new Income Tax Act apply to a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in paragraph (9) of that Article that is submitted with regard to public pensions or retirement packages that are to be received on or after January 1, 2016.
第十四条（所得税法の一部改正に伴う調整規定）
Supplementary Provisions, Article 14Adjustment Provisions Accompanying the Partial Amendment of the Income Tax Act
附則第一条第九号に定める日が平成二十八年一月一日後である場合における行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律第十五条の規定の適用については、同条第三項中「第百九十四条第四項」とあるのは「第百九十四条第七項」と、「第百九十五条第四項」とあるのは「第百九十五条第五項」と、同条第四項中「同条第二項」とあるのは「同条第三項」と、同条第五項中「同条第八項」とあるのは「同条第九項」とする。
In the case where the date specified in Article 1, item (ix) of the Supplementary Provisions is after January 1, 2016, with regard to the application of the provisions of Article 15 of the Act on Arrangement of Related Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the phrase "Article 194, paragraph (4)" in paragraph (3) of that Article is deemed to be replaced with "Article 194, paragraph (7)", the phrase "Article 195, paragraph (4)" is deemed to be replaced with "Article 195, paragraph (5)", the phrase "paragraph (2) of that Article" in paragraph (4) of that Article is deemed to be replaced with "paragraph (3) of that Article", and the phrase "paragraph (8) of that Article" in paragraph (5) of that Article is deemed to be replaced with "paragraph (9) of that Article".
第十五条（利子、配当等の受領者の告知に関する経過措置）
Supplementary Provisions, Article 15Transitional Measures Concerning Notice by Recipients of Interest, Dividends, etc.
新所得税法第二百二十四条第一項の規定は、附則第一条第九号に定める日以後に支払の確定する同項に規定する利子等又は配当等について適用し、同日前に支払の確定した旧所得税法第二百二十四条第一項に規定する利子等又は配当等については、なお従前の例による。
The provisions of Article 224, paragraph (1) of the new Income Tax Act apply to interest or similar income or dividends or similar income prescribed in that paragraph whose payment is finalized on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern interest or similar income or dividends or similar income prescribed in Article 224, paragraph (1) of the former Income Tax Act whose payment was finalized before that date.
新所得税法第二百二十四条第二項の規定は、附則第一条第九号に定める日以後に支払を受けるべき同項に規定する利子、剰余金の配当又は収益の分配について適用し、同日前に支払を受けるべき旧所得税法第二百二十四条第二項に規定する利子、剰余金の配当又は収益の分配については、なお従前の例による。
The provisions of Article 224, paragraph (2) of the new Income Tax Act apply to interest, dividends of surplus or distributions of proceeds prescribed in that paragraph that are to be received on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern interest, dividends of surplus or distributions of proceeds prescribed in Article 224, paragraph (2) of the former Income Tax Act that are to be received before that date.
第十六条（株式等の譲渡の対価の受領者等の告知に関する経過措置）
Supplementary Provisions, Article 16Transitional Measures Concerning Notice by Recipients, etc. of Consideration for Transferring Shares or Similar Interests
新所得税法第二百二十四条の三第一項（同条第三項及び第四項において準用する場合を含む。）の規定は、附則第一条第九号に定める日以後に行われる新所得税法第二百二十四条の三第一項に規定する株式等の譲渡、同条第三項に規定する金銭等の交付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一項に規定する株式等の譲渡、同条第三項に規定する金銭等の交付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) of the new Income Tax Act (including as applied mutatis mutandis pursuant to paragraphs (3) and (4) of that Article) apply to a transfer of shares or similar interests prescribed in Article 224-3, paragraph (1) of the new Income Tax Act, a delivery of monies or similar assets prescribed in paragraph (3) of that Article or a delivery of redemption money or similar assets prescribed in paragraph (4) of that Article that is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of shares or similar interests prescribed in Article 224-3, paragraph (1) of the former Income Tax Act, a delivery of monies or similar assets prescribed in paragraph (3) of that Article or a delivery of redemption money or similar assets prescribed in paragraph (4) of that Article that was made before that date.
第十七条（信託受益権の譲渡の対価の受領者の告知に関する経過措置）
Supplementary Provisions, Article 17Transitional Measures Concerning Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust
新所得税法第二百二十四条の四の規定は、附則第一条第九号に定める日以後に行われる新所得税法第二百二十四条の四に規定する信託受益権の譲渡について適用し、同日前に行われた旧所得税法第二百二十四条の四に規定する信託受益権の譲渡については、なお従前の例による。
The provisions of Article 224-4 of the new Income Tax Act apply to a transfer of a beneficial interest in a trust prescribed in Article 224-4 of the new Income Tax Act that is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of a beneficial interest in a trust prescribed in Article 224-4 of the former Income Tax Act that was made before that date.
第十八条（先物取引の差金等決済をする者の告知に関する経過措置）
Supplementary Provisions, Article 18Transitional Measures Concerning Notice by Persons Paying the Difference or Otherwise Settling a Futures Contract
新所得税法第二百二十四条の五第一項の規定は、同条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九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) of the new Income Tax Act apply to a payment of the difference or other settlement prescribed in paragraph (2) of that Article in connection with a futures contract prescribed in that paragraph that is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern a payment of the difference or other settlement prescribed in Article 224-5, paragraph (2) of the former Income Tax Act in connection with a futures contract prescribed in that paragraph that was made before that date.
第十九条（金地金等の譲渡の対価の受領者の告知に関する経過措置）
Supplementary Provisions, Article 19Transitional Measures Concerning Notice by Recipients of Consideration for Transferring Gold Bullion, etc.
新所得税法第二百二十四条の六の規定は、附則第一条第九号に定める日以後に行われる新所得税法第二百二十四条の六に規定する金地金等の譲渡について適用し、同日前に行われた旧所得税法第二百二十四条の六に規定する金地金等の譲渡については、なお従前の例による。
The provisions of Article 224-6 of the new Income Tax Act apply to a transfer of gold bullion, etc. prescribed in Article 224-6 of the new Income Tax Act that is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern a transfer of gold bullion, etc. prescribed in Article 224-6 of the former Income Tax Act that was made before that date.
第二十条（財産債務明細書の提出に関する経過措置）
Supplementary Provisions, Article 20Transitional Measures Concerning the Submission of Detailed Statements of Assets and Liabilities
平成二十八年一月一日前に提出すべき旧所得税法第二百三十二条第一項の明細書については、なお従前の例による。
With regard to the detailed statements under Article 232, paragraph (1) of the former Income Tax Act that are to be submitted before January 1, 2016, the provisions then in force continue to govern.
第百三十条（罰則に関する経過措置）
Supplementary Provisions, Article 130Transitional 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。
With regard to the application of penal provisions to acts committed before this Act comes into effect (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, before those provisions come into effect; the same applies hereinafter in this Article) and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
第百三十一条（その他の経過措置の政令への委任）
Supplementary Provisions, Article 131Delegation of Other Transitional Measures 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.