Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1966.
この法律は、昭和四十一年四月一日から施行する。
Supplementary Provisions, Article 2General Principle for Transitional Provisions
第二条（経過規定の原則）
Except as otherwise provided in these Supplementary Provisions, the provisions of the Income Tax Act as amended (hereinafter referred to as "the New Act") apply to income tax for 1966 and subsequent years, and the provisions then in force continue to govern income tax for 1965 and prior years.
この附則において別段の定めがあるものを除き、改正後の所得税法（以下「新法」という。）の規定は、昭和四十一年分以後の所得税について適用し、昭和四十年分以前の所得税については、なお従前の例による。
Supplementary Provisions, Article 3Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966
第三条（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例）
With regard to income tax for 1966, the terms set forth in the middle column of the following table in the provisions of the New Act set forth in the left-hand column of that table are deemed to be replaced with the terms set forth in the right-hand column of that table, respectively.
| Article 28, paragraph (3) (Salary Income Deduction) | (i) if the taxpayer's revenue as prescribed in the preceding paragraph is 640,000 yen or less: the sum total of 40,000 yen plus 20% of the difference arrived at when 40,000 yen is deducted from the taxpayer's revenue (ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 640,000 yen but less than 840,000 yen: the sum total of 160,000 yen plus 10% of the difference arrived at when 640,000 yen is deducted from the taxpayer's revenue (iii) if the taxpayer's revenue as prescribed in the preceding paragraph is 840,000 yen or more: 180,000 yen | (i) if the taxpayer's revenue as prescribed in the preceding paragraph is 537,500 yen or less: the sum total of 37,500 yen plus 20% of the difference arrived at when 37,500 yen is deducted from the taxpayer's revenue (ii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 537,500 yen but not more than 637,500 yen: the sum total of 137,500 yen plus 17.5% of the difference arrived at when 537,500 yen is deducted from the taxpayer's revenue (iii) if the taxpayer's revenue as prescribed in the preceding paragraph is over 637,500 yen but not more than 737,500 yen: the sum total of 155,000 yen plus 10% of the difference arrived at when 637,500 yen is deducted from the taxpayer's revenue (iv) if the taxpayer's revenue as prescribed in the preceding paragraph is over 737,500 yen but less than 837,500 yen: the sum total of 165,000 yen plus 7.5% of the difference arrived at when 737,500 yen is deducted from the taxpayer's revenue (v) if the taxpayer's revenue as prescribed in the preceding paragraph is 837,500 yen or more: 172,500 yen |
| Article 57, paragraph (1), item (i) (Special Provisions on Necessary Expenses for Relatives Employed Only by a Blue-Return Filer, etc.) | 240,000 yen | 225,000 yen (217,500 yen, if the age of the relative employed only by a blue-return filer is under 20) |
| Article 57, paragraph (2), item (i) | 150,000 yen | 142,500 yen |
| Article 57, paragraph (6) | determination of whether the relative is under 15 years of age | determination of whether the relative is under 15 years of age and whether the age of the relative employed only by a blue-return filer is under 20 |
| the relative | the relative or the relative employed only by a blue-return filer | |
| Article 75, paragraph (1) (Life Insurance Premium Deduction) | 25,000 yen | 23,600 yen |
| 37,500 yen | 36,800 yen | |
| Article 77, paragraphs (1) and (2) (Spousal Deduction) | 130,000 yen | 127,500 yen |
| Article 78, paragraph (1) (Deduction for Dependents) | 60,000 yen | 60,000 yen (57,500 yen for a dependent under 13 years of age) |
| Article 78, paragraph (2) | one of the dependents | one of the dependents (if there are dependents 13 years of age or older, one of them) |
| Article 78, paragraph (3) | one of the Residents | one of the Residents (if any of the dependents is 13 years of age or older, limited to the Resident who treats that person as the Resident's own dependent) |
| Article 79, paragraph (1) (Timing for Determining Claimable Spouses and Dependents, etc.) | determination of whether a person is a dependent | determination of whether a person is a dependent and whether the age of the Resident's dependent is 13 or older |
| Article 80, paragraph (1) (Basic Personal Exemption) | 140,000 yen | 137,500 yen |
| Article 84, paragraph (2) (Averaging Taxation for Fluctuating Income and Ad Hoc Income) | 1,000,000 yen or less | less than 1,000,000 yen |
| Appended Table II | Appended Table I of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 31 of 1966; hereinafter referred to as "the Amending Act") | |
| Article 190, item (ii) (Year-End Adjustment) | the attached table to Appended Table VII | the attached table to Appended Table V of the Supplementary Provisions of the Amending Act |
| Appended Table VII | Appended Table V of the Supplementary Provisions of the Amending Act | |
| number of dependents | number of dependents by age | |
| Article 201, paragraph (1) (Amount of Withholding Tax on Retirement Income) | Appended Table VIII | Appended Table VI of the Supplementary Provisions of the Amending Act |
昭和四十一年分の所得税については、次の表の上欄に掲げる新法の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
| 第二十八条第三項（給与所得控除額） | 一 前項に規定する収入金額が六十四万円以下である場合 四万円と当該収入金額から四万円を控除した金額の十分の二に相当する金額との合計額 二 前項に規定する収入金額が六十四万円をこえ八十四万円未満である場合 十六万円と当該収入金額から六十四万円を控除した金額の十分の一に相当する金額との合計額 三 前項に規定する収入金額が八十四万円以上である場合 十八万円 | 一 前項に規定する収入金額が五十三万七千五百円以下である場合 三万七千五百円と当該収入金額から三万七千五百円を控除した金額の十分の二に相当する金額との合計額 二 前項に規定する収入金額が五十三万七千五百円をこえ六十三万七千五百円以下である場合 十三万七千五百円と当該収入金額から五十三万七千五百円を控除した金額の十分の一・七五に相当する金額との合計額 三 前項に規定する収入金額が六十三万七千五百円をこえ七十三万七千五百円以下である場合 十五万五千円と当該収入金額から六十三万七千五百円を控除した金額の十分の一に相当する金額との合計額 四 前項に規定する収入金額が七十三万七千五百円をこえ八十三万七千五百円未満である場合 十六万五千円と当該収入金額から七十三万七千五百円を控除した金額の十分の〇・七五に相当する金額との合計額 五 前項に規定する収入金額が八十三万七千五百円以上である場合 十七万二千五百円 |
| 第五十七条第一項第一号（青色事業専従者等に係る必要経費の特例等） | 二十四万円 | 二十二万五千円（当該青色事業専従者の年齢が二十歳未満である場合には、二十一万七千五百円） |
| 第五十七条第二項第一号 | 十五万円 | 十四万二千五百円 |
| 第五十七条第六項 | 十五歳未満であるかどうかの判定 | 十五歳未満であるかどうか及び青色事業専従者の年齢が二十歳未満であるかどうかの判定 |
| 当該親族 | 当該親族又は青色事業専従者 | |
| 第七十五条第一項（生命保険料控除） | 二万五千円 | 二万三千六百円 |
| 三万七千五百円 | 三万六千八百円 | |
| 第七十七条第一項及び第二項（配偶者控除） | 十三万円 | 十二万七千五百円 |
| 第七十八条第一項（扶養控除） | 六万円 | 六万円（年齢十三歳未満の扶養親族については、五万七千五百円） |
| 第七十八条第二項 | 扶養親族のうち一人 | 扶養親族のうち一人（年齢十三歳以上の扶養親族がある場合には、そのうちの一人） |
| 第七十八条第三項 | 居住者のうちの一人 | 居住者のうちの一人（当該扶養親族のうちに年齢十三歳以上の者がある場合には、その者を自己の扶養親族とする居住者に限る。） |
| 第七十九条第一項（控除対象配偶者及び扶養親族の判定の時期等） | 扶養親族に該当するかどうかの判定 | 扶養親族に該当するかどうか及び居住者の扶養親族の年齢が十三歳以上であるかどうかの判定 |
| 第八十条第一項（基礎控除） | 十四万円 | 十三万七千五百円 |
| 第八十四条第二項（変動所得及び臨時所得の平均課税） | 百万円以下 | 百万円未満 |
| 別表第二 | 所得税法の一部を改正する法律（昭和四十一年法律第三十一号。以下「改正法」という。）附則別表第一 | |
| 第百九十条第二号（年末調整） | 別表第七の附表 | 改正法附則別表第五の附表 |
| 別表第七 | 改正法附則別表第五 | |
| 扶養親族の数 | 扶養親族の年齢別の数 | |
| 第二百一条第一項（退職所得に係る源泉徴収税額） | 別表第八 | 改正法附則別表第六 |
The amount of income tax on taxable gross income, taxable retirement income, or taxable timber income for 1966, or the tax amount set forth in Article 84, paragraph (1), item (i) of the New Act, is to be the tax amount set forth in each of the following items according to the category of tax amount set forth in that item:
昭和四十一年分の課税総所得金額、課税退職所得金額若しくは課税山林所得金額に係る所得税の額又は新法第八十四条第一項第一号に掲げる税額は、次の各号に掲げる税額の区分に応じ当該各号に掲げる税額によるものとする。
the amount of income tax on taxable gross income or taxable retirement income: the tax amount specified in Appended Table 1 of the Supplementary Provisions according to that taxable gross income or taxable retirement income;
課税総所得金額又は課税退職所得金額に係る所得税の額 当該課税総所得金額又は課税退職所得金額に応じ附則別表第一に定める税額
the amount of income tax on taxable timber income: the tax amount specified in Appended Table 2 of the Supplementary Provisions according to that taxable timber income;
課税山林所得金額に係る所得税の額 当該課税山林所得金額に応じ附則別表第二に定める税額
the tax amount set forth in Article 84, paragraph (1), item (i) of the New Act: the tax amount specified in Appended Table 1 of the Supplementary Provisions according to the adjusted income prescribed in that item.
Supplementary Provisions, Article 4Transitional Provisions Concerning Nontaxable Income
第四条（非課税所得に関する経過規定）
Article 9, paragraph (1), item (v) (Nontaxable Income) of the New Act applies to commuting allowances set forth in that item which 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 such commuting allowances which are to be received before that date.
新法第九条第一項第五号（非課税所得）の規定は、この法律の施行の日（以下「施行日」という。）以後に受けるべき同号に掲げる通勤手当について適用し、同日前に受けるべき当該通勤手当については、なお従前の例による。
Supplementary Provisions, Article 5Special Provisions on Calculation of the Tax Prepayment Calculation Base for 1966
第五条（昭和四十一年分の予定納税基準額の計算の特例）
With regard to a Resident's income tax for 1966, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the New Act (hereinafter referred to as the "tax prepayment calculation base") is to be the amount obtained by deducting the amount set forth in item (ii) from the amount set forth in item (i):
the amount of income tax on the person's taxable gross income for 1965 (if the Income in Each Class that served as the basis for calculating that taxable gross income included any amount of capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under miscellaneous income, that amount of income tax is calculated by deeming those amounts not to have existed, in accordance with the provisions of the Cabinet Order based on Article 104, paragraph (1), item (i) (Making Tax Prepayments) of the Income Tax Act before the amendment (hereinafter referred to as "the Former Act"), and, if Article 2 (Reduction of or Exemption from Income Tax) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947) was applied to income tax for that year, it is calculated as if that Article had not been applied), less the amount of income tax collected or to be collected through withholding from Each Class of Income concerned (excluding income tax on occasional income, miscellaneous income, and Ad Hoc Income not falling under miscellaneous income);
その者の昭和四十年分の課税総所得金額に係る所得税の額（当該課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、改正前の所得税法（以下「旧法」という。）第百四条第一項第一号（予定納税額の納付）の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算したところにより、同年分の所得税について災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第二条（所得税の軽減又は免除）の規定の適用があつた場合には、同条の規定の適用がなかつたものとして計算したところによる。）から、当該各種所得につき源泉徴収をされた又はされるべき所得税の額（一時所得の金額、雑所得の金額及び雑所得に該当しない臨時所得の金額に係るものを除く。）を控除した金額
the deduction amount set forth in column A of Appended Table 3 of the Supplementary Provisions according to the taxable gross income that served as the basis for calculating the amount set forth in the preceding item (if an election under Article 84, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Former Act has been made for income tax for 1965, the adjusted income prescribed in item (i) of that paragraph, and, if the Income in Each Class that served as the basis for calculating the taxable gross income for that year included any amount of capital gains, occasional income, miscellaneous income, or Ad Hoc Income not falling under miscellaneous income, the amount calculated by deeming those amounts not to have existed, in accordance with the provisions of the Cabinet Order based on Article 104, paragraph (1), item (i) of the Former Act; hereinafter referred to as the "taxable aggregate income and similar amount" in this Article) and according to whether there were a Claimable Spouse and dependents to whom Article 78, paragraph (1), item (ii) (Deduction for Dependents) of the Former Act was applied who served as the basis for calculating that taxable aggregate income and similar amount and, if so, their number.
前号に掲げる金額の計算の基礎となつた課税総所得金額（昭和四十年分の所得税について旧法第八十四条第一項（変動所得及び臨時所得の平均課税）の選択がされている場合には、同項第一号に規定する調整所得金額とし、同年分の課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、旧法第百四条第一項第一号の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算した金額とする。以下この条において「課税総所得金額等」という。）と当該課税総所得金額等の計算の基礎となつた控除対象配偶者及び旧法第七十八条第一項第二号（扶養控除）の規定の適用を受けた扶養親族の有無並びにこれらの者の数に応じ、附則別表第三の甲欄に掲げる控除金額
The tax prepayment calculation base for 1966 as determined under the preceding paragraph for a Resident to whom Article 57, paragraph (1) or (2) (Special Provisions on Necessary Expenses Where There Are Relatives Working Only in the Business and Related Matters) of the Former Act was applied in calculating gross income for 1965 is to be the amount obtained by deducting, from the amount calculated pursuant to that paragraph, the amount set forth in each of the following items according to the category of person set forth in that item:
a person to whom Article 57, paragraph (1) of the Former Act was applied: the total of the amounts calculated by multiplying the per-person deduction amount set forth in column B of Appended Table 3 of the Supplementary Provisions, according to the taxable aggregate income and similar amount for that person's income tax for 1965 and to the age as of December 31 of that year of each person who was a relative employed only by a blue-return filer as prescribed in that paragraph for that person's income tax for that year, by the number of relatives employed only by a blue-return filer falling under each such category;
a person to whom Article 57, paragraph (2) of the Former Act was applied: the amount calculated by multiplying the per-person deduction amount set forth in column C of Appended Table 3 of the Supplementary Provisions, according to the taxable aggregate income and similar amount for that person's income tax for 1965, by the number of relatives employed only by the Resident as prescribed in that paragraph for that person's income tax for that year.
The calculation of the tax prepayment calculation base for 1966 where Article 97, paragraph (1) (Tax Amount Where There Are Household Members Subject to Aggregation) of the Former Act was applied to income tax for 1965 is specified by Cabinet Order.
昭和四十年分の所得税につき旧法第九十七条第一項（合算対象世帯員がある場合の税額）の規定の適用があつた場合における昭和四十一年分の予定納税基準額の計算については、政令で定める。
The tax prepayment calculation base for a Nonresident's income tax for 1966 is to be calculated in accordance with the provisions of the preceding three paragraphs.
Supplementary Provisions, Article 6
第六条
No English for this paragraph yet.
削除
Supplementary Provisions, Article 7Special Provisions on Refunds Based on Carryback of Net Loss for 1966
第七条（昭和四十一年分の純損失の繰戻しによる還付に係る特例）
For the purpose of applying Article 140, paragraph (1) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or Article 141, paragraph (1) (Claim by an Heir or Other Person to Be Issued a Refund Based on Carryback of Net Loss) of the New Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act; the same applies hereinafter in this Article) where there is a Net Loss in 1966, the amount of income tax that serves as the basis for calculating the refund under those provisions is to be the amount of income tax calculated by applying Part II, Chapter III, Section 1 (Tax Rates) of the Former Act.
Supplementary Provisions, Article 8Transitional Provisions Concerning Requests for Reassessment
第八条（更正の請求に関する経過規定）
Article 152 (Special Provisions on Requests for Reassessment If Income in Each Class Changes) and Article 153 (Special Provisions on Requests for Reassessment Accompanying Reassessment of a Previous Year's Income Tax and Similar Actions) (including as applied mutatis mutandis pursuant to Article 167 (Application Mutatis Mutandis to Nonresidents) of the New Act) of the New Act apply where facts falling under those provisions arise on or after the Effective Date, and the provisions then in force continue to govern where such facts arose before that date.
Supplementary Provisions, Article 9Transitional Provisions Concerning Withholding on Salary Income
第九条（給与所得に係る源泉徴収に関する経過規定）
Part IV, Chapter II, Section 1 (Obligation to Withhold Tax on Salary Income and Amount of Tax Withheld) of the New Act and Appended Tables 4 through 6 of the New Act apply to salary or other wages prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes) of the New Act (hereinafter referred to as "salary or other wages" in this Article) which are to be paid on or after the Effective Date, and the provisions then in force continue to govern salary or other wages which are to be paid before that date.
新法第四編第二章第一節（給与所得に係る源泉徴収義務及び徴収税額）の規定及び新法別表第四から別表第六までは、施行日以後に支払うべき新法第百八十三条第一項（源泉徴収義務）に規定する給与等（以下この条において「給与等」という。）について適用し、同日前に支払うべき給与等については、なお従前の例による。
Article 190 (Year-End Adjustment) of the New Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) of the Supplementary Provisions, and Appended Table 5 of the Supplementary Provisions and the attached table to that Table, apply to salary or other wages which are to be paid in 1966 and whose final payment date falls on or after the Effective Date, and the provisions then in force continue to govern where the final payment date falls before the Effective Date.
Article 25, paragraph (3) (Transitional Provisions Concerning Withholding on Pensions Deemed to Be Salary or Other Wages) of the Supplementary Provisions of the New Act applies to pensions prescribed in that paragraph which are to be paid on or after the Effective Date, and the provisions then in force continue to govern such pensions which are to be paid before that date.
Supplementary Provisions, Article 10Transitional Provisions Concerning Withholding on Retirement Income
第十条（退職所得に係る源泉徴収に関する経過規定）
Article 201 (Amount of Tax Withheld on Retirement Income) of the New Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) of the Supplementary Provisions and Appended Table 6 of the Supplementary Provisions apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Tax on Retirement Income) of the New Act (hereinafter referred to as "severance pay or other such compensation") which is to be paid in 1966 and is paid on or after the Effective Date, and the provisions then in force continue to govern severance pay or other such compensation which is to be paid in that year and was paid before that date.
Supplementary Provisions, Article 11Transitional Provisions Concerning Submission of Trust Accounting Statements
第十一条（信託の計算書の提出に関する経過規定）
Article 227 (Accounting Statements for Trusts) of the New Act applies where facts falling under that Article arise on or after the Effective Date, and the provisions then in force continue to govern where such facts arose before that date.