Supplementary Provisions, Article 8Transitional Measures Concerning Municipal Inhabitant Tax
第八条（市町村民税に関する経過措置）
The provisions of Article 292, paragraph (1) (limited to the parts pertaining to items (vii) and (ix)), paragraphs (3) and (4), Article 314-2 and Article 317-2, paragraph (1) of the New Act, and Article 4, paragraph (13) (limited to the part pertaining to item (i)), Article 4-2, paragraph (13) (limited to the part pertaining to item (i)), Article 33-2, paragraph (7) (limited to the part pertaining to item (i)), Article 33-3, paragraph (7) (limited to the part pertaining to item (i)), Article 34, paragraph (6) (limited to the part pertaining to item (i)), Article 35, paragraph (8) (limited to the part pertaining to item (i)), Article 35-2, paragraph (8) (limited to the part pertaining to item (i)) and Article 35-4, paragraph (5) (limited to the part pertaining to item (i)) of the Supplementary Provisions of the New Act, apply to individual municipal inhabitant tax for fiscal year 2026 and thereafter, and for individual municipal inhabitant tax for fiscal year 2025 and earlier, the provisions then in force continue to govern.
新法第二百九十二条第一項（第七号及び第九号に係る部分に限る。）、第三項及び第四項、第三百十四条の二並びに第三百十七条の二第一項並びに附則第四条第十三項（第一号に係る部分に限る。）、附則第四条の二第十三項（第一号に係る部分に限る。）、附則第三十三条の二第七項（第一号に係る部分に限る。）、附則第三十三条の三第七項（第一号に係る部分に限る。）、附則第三十四条第六項（第一号に係る部分に限る。）、附則第三十五条第八項（第一号に係る部分に限る。）、附則第三十五条の二第八項（第一号に係る部分に限る。）及び附則第三十五条の四第五項（第一号に係る部分に限る。）の規定は、令和八年度以後の年度分の個人の市町村民税について適用し、令和七年度分までの個人の市町村民税については、なお従前の例による。
With regard to the application of Article 317-2, paragraph (1) of the New Act to the submission of the return for individual municipal inhabitant tax for fiscal year 2026, the phrase "amount of special deduction for specified relatives prescribed in Article 314-2, paragraph (4) (excluding that pertaining to a specified relative (limited to one whose total income for the previous year is 850,000 yen or less))" in the proviso to that paragraph is deemed to be replaced with "amount of special deduction for specified relatives prescribed in Article 314-2, paragraph (4)".
令和八年度分の個人の市町村民税に係る申告書の提出に係る新法第三百十七条の二第一項の規定の適用については、同項ただし書中「特定親族特別控除額（特定親族（前年の合計所得金額が八十五万円以下であるものに限る。）に係るものを除く。）」とあるのは、「特定親族特別控除額」とする。
The provisions of Article 317-3-2, paragraph (1) of the New Act apply to the returns under Article 317-3-2, paragraphs (1) and (3) of the New Act submitted with regard to the salary prescribed in the proviso to Article 317-2, paragraph (1) of the New Act that is to be paid on or after the Item 1 Effective Date, and for the returns under Article 317-3-2, paragraphs (1) and (3) of the Former Act submitted with regard to the salary prescribed in the proviso to Article 317-2, paragraph (1) of the Former Act that was to be paid before the Item 1 Effective Date, the provisions then in force continue to govern.
新法第三百十七条の三の二第一項の規定は、一号施行日以後に支払を受けるべき新法第三百十七条の二第一項ただし書に規定する給与について提出する新法第三百十七条の三の二第一項及び第三項の規定による申告書について適用し、一号施行日前に支払を受けるべき旧法第三百十七条の二第一項ただし書に規定する給与について提出した旧法第三百十七条の三の二第一項及び第三項の規定による申告書については、なお従前の例による。
The provisions of Article 317-3-3, paragraph (1) of the New Act apply to the returns under the provisions of that paragraph submitted with regard to the public pension, etc. that is to be received on or after the Item 1 Effective Date, and for the returns under the provisions of Article 317-3-3, paragraph (1) of the Former Act submitted with regard to public pension, etc. that was to be received before the Item 1 Effective Date, the provisions then in force continue to govern.
新法第三百十七条の三の三第一項の規定は、一号施行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項の規定による申告書について適用し、一号施行日前に支払を受けるべき公的年金等について提出した旧法第三百十七条の三の三第一項の規定による申告書については、なお従前の例による。
With regard to the application of the provisions of Article 292, paragraph (1), item (iv) of the Former Act (limited to the part pertaining to the provisions of Article 42-12-6 of the Former Act on Special Measures Concerning Taxation) and Article 8, paragraph (12) of the Supplementary Provisions of the Former Act (limited to the part pertaining to the provisions of that item) in the case where the provisions of Article 42-12-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation are applied to the certified specified advanced information and communications technology utilization equipment prescribed in paragraph (1) of that Article, for which the provisions then in force continue to govern pursuant to the provisions of Article 44 of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern.
所得税法等改正法附則第四十四条の規定によりなお従前の例によることとされる旧租税特別措置法第四十二条の十二の六第一項に規定する認定特定高度情報通信技術活用設備について同条第二項の規定を適用する場合における旧法第二百九十二条第一項第四号（旧租税特別措置法第四十二条の十二の六の規定に係る部分に限る。）及び附則第八条第十二項（同号の規定に係る部分に限る。）の規定の適用については、なお従前の例による。
With regard to the application of the provisions of Article 292, paragraph (1), item (iv) of the Former Act (limited to the part pertaining to the provisions of Article 42-12-7 of the Former Act on Special Measures Concerning Taxation) and Article 8, paragraph (13) of the Supplementary Provisions of the Former Act (limited to the part pertaining to the provisions of that item) in the case where the provisions of Article 42-12-7, paragraph (4) of the Former Act on Special Measures Concerning Taxation are applied to the information technology business adaptation equipment prescribed in that paragraph for which the provisions then in force continue to govern pursuant to the provisions of Article 45, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act and in the case where the provisions of Article 42-12-7, paragraph (5) of the Former Act on Special Measures Concerning Taxation are applied to the business adaptation deferred assets prescribed in that paragraph for which the provisions then in force continue to govern pursuant to the provisions of Article 45, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions then in force continue to govern.
所得税法等改正法附則第四十五条第一項の規定によりなお従前の例によることとされる旧租税特別措置法第四十二条の十二の七第四項に規定する情報技術事業適応設備について同項の規定を適用する場合及び所得税法等改正法附則第四十五条第二項の規定によりなお従前の例によることとされる旧租税特別措置法第四十二条の十二の七第五項に規定する事業適応繰延資産について同項の規定を適用する場合における旧法第二百九十二条第一項第四号（旧租税特別措置法第四十二条の十二の七の規定に係る部分に限る。）及び附則第八条第十三項（同号の規定に係る部分に限る。）の規定の適用については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 2025.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Item 1 Effective Datemachine translation
「一号施行日」
1 January 2026, the date the provisions listed in Article 1, item 1 of the supplementary provisions (附則) of Act No. 7 of 2025 come into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (3)· applies only in this article and in Supplementary Provisions, Article 8
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 7 of 2025 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (3)
public pension, etc.machine translation
「公的年金等」
Public pensions, etc. (公的年金等) paid in Japan as Article 203-6, paragraph 1 of the Income Tax Act names them — public pensions, etc. as defined in its Article 35, paragraph 3, other than defined-benefit corporate pensions, etc. (確定給付企業年金等) — leaving out those on which, under its Article 203-7, no income tax is withheld because the year's amount is below a level a Cabinet Order (政令) sets.
Short name set inSupplementary Provisions, Article 2, paragraph (4)· applies only in this paragraph and in Supplementary Provisions, Article 8, paragraph (4)
Income Tax Act Amendment Actmachine translation
「所得税法等改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025).
Short name set inSupplementary Provisions, Article 2, paragraph (5)· applies only in this article and in Supplementary Provisions, Article 8
the Former Act on Special Measures Concerning Taxationmachine translation
「旧租税特別措置法」
In Articles 2 and 8 of the supplementary provisions (附則) of Act No. 7 of 2025, the Act on Special Measures Concerning Taxation as it stood before Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025) amended it, as Article 44 of that Act's supplementary provisions keeps it applying.
Short name set inSupplementary Provisions, Article 2, paragraph (5)· applies only in this article and in Supplementary Provisions, Article 8