附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
この法律は、平成三十一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, 2019; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
略
Omitted
次に掲げる規定 令和元年七月一日
the following provisions: July 1, 2019;
第一条中所得税法第百五十一条の六第一項の改正規定及び附則第八条の規定
the provision of Article 1 amending Article 151-6, paragraph (1) of the Income Tax Act, and the provisions of Article 8 of the Supplementary Provisions;
略
Omitted
次に掲げる規定 令和二年一月一日
the following provisions: January 1, 2020;
第一条中所得税法の目次の改正規定、同法第八十三条の二第二項の改正規定、同法第八十五条第二項の改正規定、同法第百二十一条第三項の改正規定、同法第百七十六条第三項の改正規定、同法第百八十条の二第三項の改正規定、同法第百八十六条の次に一条を加える改正規定、同法第百八十七条の改正規定、同法第百九十条第二号ニの改正規定、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の改正規定、同法第二百三条の六（見出しを含む。）の改正規定、同法第四編第三章の二中同条を第二百三条の七とする改正規定、同法第二百三条の五の改正規定、同条を同法第二百三条の六とする改正規定、同法第二百三条の四の改正規定、同条を同法第二百三条の五とする改正規定、同法第二百三条の三の次に一条を加える改正規定、同法別表第二の備考の改正規定、同法別表第三の備考の改正規定及び同法別表第四の備考（一）（２）の改正規定並びに附則第五条及び第九条から第十一条までの規定
the provision of Article 1 amending the table of contents of the Income Tax Act, the provision amending Article 83-2, paragraph (2) of that Act, the provision amending Article 85, paragraph (2) of that Act, the provision amending Article 121, paragraph (3) of that Act, the provision amending Article 176, paragraph (3) of that Act, the provision amending Article 180-2, paragraph (3) of that Act, the provision adding one Article after Article 186 of that Act, the provision amending Article 187 of that Act, the provision amending Article 190, item (ii), (d) of that Act, the provision amending Article 198, paragraph (2) of that Act, the provision amending Article 203-3 of that Act, the provision amending Article 203-6 of that Act (including its caption), the provision in Part IV, Chapter III-2 of that Act renumbering that Article as Article 203-7, the provision amending Article 203-5 of that Act, the provision renumbering that Article as Article 203-6 of that Act, the provision amending Article 203-4 of that Act, the provision renumbering that Article as Article 203-5 of that Act, the provision adding one Article after Article 203-3 of that Act, the provision amending the notes to Appended Table 2 of that Act, the provision amending the notes to Appended Table 3 of that Act and the provision amending note (1)(2) to Appended Table 4 of that Act, and the provisions of Article 5 and Articles 9 through 11 of the Supplementary Provisions;
次に掲げる規定 令和二年四月一日
the following provisions: April 1, 2020;
第一条中所得税法第百三十七条の二第十項及び第百三十七条の三第十二項の改正規定並びに附則第七条の規定
the provision of Article 1 amending Article 137-2, paragraph (10) and Article 137-3, paragraph (12) of the Income Tax Act, and the provisions of Article 7 of the Supplementary Provisions;
略
Omitted
第一条中所得税法第四十五条第一項第三号の次に一号を加える改正規定及び次条の規定 森林環境税及び森林環境譲与税に関する法律（平成三十一年法律第三号）附則第一条ただし書に規定する規定の施行の日
the provision of Article 1 adding one item after Article 45, paragraph (1), item (iii) of the Income Tax Act, and the provisions of the following Article: the date on which the provisions set forth in the proviso to Article 1 of the Supplementary Provisions of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax (Act No. 3 of 2019) come into effect.
第二条（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 2Transitional Measures Concerning Exclusion of Household-Related Expenses from Necessary Expenses
所得税法第四十五条第一項及び第四項（同条第一項第三号の二に係る部分に限る。）の規定は、個人が前条第十三号に定める日以後に納付する同法第四十五条第一項第三号の二に掲げる森林環境税及び森林環境税に係る延滞金について適用する。
The provisions of Article 45, paragraphs (1) and (4) of the Income Tax Act (limited to the part concerning paragraph (1), item (iii)-2 of that Article) apply to forest environment tax and delinquency charges on forest environment tax set forth in Article 45, paragraph (1), item (iii)-2 of that Act that an individual pays on or after the date specified in item (xiii) of the preceding Article.
第三条（仮想通貨の譲渡原価等の計算及びその評価の方法に関する経過措置）
Supplementary Provisions, Article 3Transitional Measures Concerning Calculation of Costs of Transferred Virtual Currency and Valuation Methods
第一条の規定による改正後の所得税法（以下「新所得税法」という。）第四十八条の二の規定は、令和元年分（平成三十一年一月一日から令和元年十二月三十一日までの期間に係る年分をいう。以下附則第九十一条までにおいて同じ。）以後の所得税について適用する。
The provisions of Article 48-2 of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the new Income Tax Act") apply to income tax for tax year 2019 (meaning the tax year covering the period from January 1, 2019 to December 31, 2019; the same applies in the provisions up to Article 91 of the Supplementary Provisions) and subsequent tax years.
第四条（株式交換等に係る譲渡所得等の特例に関する経過措置）
Supplementary Provisions, Article 4Transitional Measures Concerning Special Provisions on Capital Gains Due to Share Exchange
新所得税法第五十七条の四第一項の規定は、この法律の施行の日（以下「施行日」という。）以後に行われる株式交換について適用し、施行日前に行われた株式交換については、なお従前の例による。
The provisions of Article 57-4, paragraph (1) of the new Income Tax Act apply to share exchanges carried out 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 share exchanges carried out before the effective date.
第五条（配偶者特別控除に関する経過措置）
Supplementary Provisions, Article 5Transitional Measures Concerning Special Spousal Deduction
新所得税法第八十三条の二第二項の規定は、令和二年分以後の所得税について適用し、令和元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 83-2, paragraph (2) of the new Income Tax Act apply to income tax for tax year 2020 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 2019 and earlier tax years.
第六条（確定所得申告等に関する経過措置）
Supplementary Provisions, Article 6Transitional Measures Concerning Filing Income Tax Returns
新所得税法第百二十条第一項（新所得税法第百二十二条第三項、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。）及び第百二十二条第一項の規定は、施行日以後に令和元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、施行日前に確定申告書を提出した場合及び施行日以後に平成三十年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。この場合において、施行日以後に同項の規定により同年分以前の所得税に係る確定申告書を提出するときにおける同項の規定の適用については、同項中「できる。」とあるのは、「できる。この場合において、その年において支払を受けるべき第二十八条第一項（給与所得）に規定する給与等で第百九十条（年末調整）の規定の適用を受けたものを有する居住者が、当該申告書を提出するときは、第百二十条第一項各号に掲げる事項のうち財務省令で定めるものについては、財務省令で定める記載によることができる。」とする。
The provisions of Article 120, paragraph (1) of the new Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, 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) and Article 122, paragraph (1) apply in the case where a Tax Return for income tax for tax year 2019 or a subsequent tax year is filed on or after the effective date, and the provisions then in force continue to govern in the case where a Tax Return was filed before the effective date and in the case where a Tax Return for income tax for tax year 2018 or an earlier tax year is filed on or after the effective date. In this case, with regard to the application of the provisions of that paragraph when a Tax Return for income tax for that tax year or an earlier tax year is filed pursuant to the provisions of that paragraph on or after the effective date, the term "may." in that paragraph is deemed to be replaced with "may. In this case, if a Resident who has salary or other wages as prescribed in Article 28, paragraph (1) (Salary Income) which the Resident is to receive in that year and to which the provisions of Article 190 (Year-End Adjustment) have been applied files that return, the Resident may, for the matters specified by Ministry of Finance Order from among the matters set forth in the items of Article 120, paragraph (1), make the entries specified by Ministry of Finance Order."
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、施行日以後に確定申告書を提出する場合について適用し、施行日前に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 is filed on or after the effective date, and the provisions then in force continue to govern in the case where a Tax Return was filed before the effective date.
第七条（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予等に関する経過措置）
Supplementary Provisions, Article 7Transitional Measures Concerning Tax Payment Grace Periods, etc. Where Special Provisions on Capital Gains, etc. upon Departure from Japan Apply
令和二年四月一日前に第一条の規定による改正前の所得税法（以下「旧所得税法」という。）第百三十七条の二第十項に規定する継続適用届出書の提出があった場合における同項に規定する納税猶予分の所得税額に相当する所得税並びに当該所得税に係る利子税及び延滞税の徴収を目的とする国の権利の時効については、なお従前の例による。
In the case where a notification of continued application prescribed in Article 137-2, paragraph (10) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as "the former Income Tax Act") was submitted before April 1, 2020, the provisions then in force continue to govern the extinctive prescription of the national government's right to collect income tax equivalent to the amount of income tax subject to the payment deferral prescribed in that paragraph, and tax levied as interest and tax on delinquency on that income tax.
令和二年四月一日前に旧所得税法第百三十七条の三第十二項に規定する継続適用届出書の提出があった場合における同項に規定する納税猶予分の所得税額に相当する所得税並びに当該所得税に係る利子税及び延滞税の徴収を目的とする国の権利の時効については、なお従前の例による。
In the case where a notification of continued application prescribed in Article 137-3, paragraph (12) of the former Income Tax Act was submitted before April 1, 2020, the provisions then in force continue to govern the extinctive prescription of the national government's right to collect income tax equivalent to the amount of income tax subject to the payment deferral prescribed in that paragraph, and tax levied as interest and tax on delinquency on that income tax.
第八条（遺産分割等があった場合の修正申告の特例に関する経過措置）
Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on Amended Returns Where a Division of an Estate or Similar Event Has Occurred
令和元年七月一日前に開始した相続又は遺贈により旧所得税法第六十条の三第一項から第三項までの規定の適用を受けた居住者について生じた旧所得税法第百五十一条の六第一項第三号に掲げる事由については、なお従前の例による。
The provisions then in force continue to govern the grounds set forth in Article 151-6, paragraph (1), item (iii) of the former Income Tax Act that have arisen with respect to a Resident to whom the provisions of Article 60-3, paragraphs (1) through (3) of the former Income Tax Act were applied by reason of an inheritance or bequest that commenced before July 1, 2019.
第九条（信託財産に係る利子等の課税の特例に関する経過措置）
Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Taxation of Interest and Similar Income from Trust Property
新所得税法第百七十六条第三項の規定は、令和二年一月一日以後に支払われる同項に規定する収益の分配について適用し、同日前に支払われた旧所得税法第百七十六条第三項に規定する収益の分配については、なお従前の例による。
The provisions of Article 176, paragraph (3) of the new Income Tax Act apply to distributions of proceeds prescribed in that paragraph that are paid on or after January 1, 2020, and the provisions then in force continue to govern distributions of proceeds prescribed in Article 176, paragraph (3) of the former Income Tax Act that were paid before that date.
新所得税法第百八十条の二第三項の規定は、令和二年一月一日以後に支払われる同項に規定する収益の分配について適用し、同日前に支払われた旧所得税法第百八十条の二第三項に規定する収益の分配については、なお従前の例による。
The provisions of Article 180-2, paragraph (3) of the new Income Tax Act apply to distributions of proceeds prescribed in that paragraph that are paid on or after January 1, 2020, and the provisions then in force continue to govern distributions of proceeds prescribed in Article 180-2, paragraph (3) of the former Income Tax Act that were paid before that date.
第十条（給与所得に係る源泉徴収に関する経過措置）
Supplementary Provisions, Article 10Transitional Measures Concerning Withholding from Salary Income
新所得税法第四編第二章第一節、第百九十条及び別表第二から別表第四までの規定は、令和二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 Part IV, Chapter II, Section 1, Article 190 and Appended Tables 2 through 4 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 payable on or after January 1, 2020, 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 were payable before that date.
第十一条（公的年金等に係る源泉徴収に関する経過措置）
Supplementary Provisions, Article 11Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages
新所得税法第四編第三章の二（第二百三条の六を除く。）の規定は、令和二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 Part IV, Chapter III-2 of the new Income Tax Act (excluding Article 203-6) 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 payable on or after January 1, 2020, 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 were payable before that date.
新所得税法第二百三条の六の規定は、令和二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十一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 203-6 of the new Income Tax Act apply to returns for Dependents, etc. by recipients of public pensions or retirement packages prescribed in paragraph (11) of that Article that are submitted with respect to public pensions or retirement packages to be received on or after January 1, 2020.
第百十五条（罰則に関する経過措置）
Supplementary Provisions, Article 115Transitional 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 (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect 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.
第百十六条（政令への委任）
Supplementary Provisions, Article 116Delegation 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.