Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条(施行期日)
This Act comes into effect on April 1, 1974.
この法律は、昭和四十九年四月一日から施行する。
Supplementary Provisions, Article 2Principles of Transitional Measures
第二条(経過措置の原則)
Unless otherwise provided for in these Supplementary Provisions, the provisions of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as "the New Act") apply to income tax for 1974 and subsequent years, and the provisions then in force continue to govern income tax for 1973 and prior years.
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「新法」という。)の規定は、昭和四十九年分以後の所得税について適用し、昭和四十八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 the Calculation of Deductions from Income and Tax Amounts for Income Tax for 1974
第三条(昭和四十九年分の所得税の所得控除等及び税額の計算に係る特例)
The amount of salary income for 1974 is to be the amount equivalent to the amount of salary or other wages after the salary income deduction in the attached table to Appended Table V of the Supplementary Provisions, found using that table according to the amount of revenue for that year from the salary or other wages prescribed in Article 28, paragraph (1) (Salary Income) of the New Act (hereinafter referred to as "salary or other wages"), with that amount of revenue taken as the amount of salary or other wages in that table.
昭和四十九年分の給与所得の金額は、同年中の新法第二十八条第一項(給与所得)に規定する給与等(以下「給与等」という。)の収入金額を附則別表第五の付表の給与等の金額として、同表により当該金額に応じて求めた同表の給与所得控除後の給与等の金額に相当する金額によるものとする。
With regard to income tax for 1974, 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 57, paragraph (3), item (i) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) | 300,000 yen | 275,000 yen |
| Article 79, paragraphs (1) and (2) (Disability Deduction) | 160,000 yen | 152,500 yen |
| 240,000 yen | 227,500 yen | |
| Article 80, paragraph (1) (Elderly Person Deduction), Article 81, paragraph (1) (Widow Deduction), and Article 82, paragraph (1) (Working Student Deduction) | 160,000 yen | 152,500 yen |
| Article 83, paragraph (1) (Spousal Deduction) | 240,000 yen | 232,500 yen |
| Article 84, paragraph (1) (Deduction for Dependents) | 240,000 yen | 220,000 yen (or 225,000 yen for one of those dependents, if the Resident has no spouse and has a dependent other than an elderly dependent) |
| Article 84, paragraph (2) | 280,000 yen | 257,500 yen |
| Article 86, paragraph (1) (Basic Personal Exemption) | 240,000 yen | 232,500 yen |
| Article 90, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) | 2,000,000 yen or less | less than 2,000,000 yen |
| Appended Table II | Appended Table I of the Supplementary Provisions of the Act Partially Amending the Income Tax Act and the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 15 of 1974; 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 | |
| Article 201, paragraph (1) (Amount of Tax Withheld from Retirement Income) | Appended Table VIII | Appended Table VI of the Supplementary Provisions of the Amending Act |
昭和四十九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、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 第五十七条第三項第一号(事業に専従する親族がある場合の必要経費の特例等) | 三十万円 | 二十七万五千円 |
| 第七十九条第一項及び第二項(障害者控除) | 十六万円 | 十五万二千五百円 |
| 二十四万円 | 二十二万七千五百円 | |
| 第八十条第一項(老年者控除)、第八十一条第一項(寡婦控除)及び第八十二条第一項(勤労学生控除) | 十六万円 | 十五万二千五百円 |
| 第八十三条第一項(配偶者控除) | 二十四万円 | 二十三万二千五百円 |
| 第八十四条第一項(扶養控除) | 二十四万円 | 二十二万円(居住者に配偶者がなく、かつ、老人扶養親族以外の扶養親族を有する場合には、その扶養親族のうち一人については、二十二万五千円) |
| 第八十四条第二項 | 二十八万円 | 二十五万七千五百円 |
| 第八十六条第一項(基礎控除) | 二十四万円 | 二十三万二千五百円 |
| 第九十条第二項(変動所得及び臨時所得の平均課税) | 二百万円以下 | 二百万円未満 |
| 別表第二 | 所得税法及び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の一部を改正する法律(昭和四十九年法律第十五号。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) | 別表第七の付表 | 改正法附則別表第五の付表 |
| 別表第七 | 改正法附則別表第五 | |
| 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 1974, or the amount of tax set forth in Article 90, paragraph (1), item (i) of the New Act, is to be the amount of tax set forth in each of the following items according to the category of tax set forth in that item:
昭和四十九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九十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 amount of tax specified in Appended Table I 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 amount of tax specified in Appended Table II 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 amount of tax set forth in Article 90, paragraph (1), item (i) of the New Act: the amount of tax specified in Appended Table I of the Supplementary Provisions according to the adjusted income prescribed in that item.
新法第九十条第一項第一号に掲げる税額 同号に規定する調整所得金額に応じ附則別表第一に定める税額
Supplementary Provisions, Article 4Transitional Measures Concerning Nontaxability of Interest Income from Small Amounts of Deposits
第四条(少額預金の利子所得等の非課税に関する経過措置)
The provisions of Article 10 (Nontaxability of Interest Income from Small Amounts of Deposits) of the New Act apply to Deposits and Savings, Jointly Managed Trusts or Securities prescribed in paragraph (1) of that Article that are deposited, placed in trust or purchased on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date").
If an individual domiciled in Japan holds Deposits and Savings, Jointly Managed Trusts or Securities prescribed in Article 10, paragraph (1) of the Income Tax Act prior to the amendment by the provisions of Article 1 (hereinafter referred to as "the Former Act") which the individual deposited, placed in trust or purchased before the Effective Date and which satisfy the requirements prescribed in that Article as of that date, those Deposits and Savings, Jointly Managed Trusts or Securities are deemed to have been deposited, placed in trust or purchased by the individual on that date in accordance with the requirements of Article 10 of the New Act, and the provisions of that Article apply to them.
If an individual prescribed in the preceding paragraph holds, on the Effective Date, Deposits and Savings, Jointly Managed Trusts or Securities prescribed in Article 10, paragraph (1) of the New Act which the individual deposited, placed in trust or purchased at the business office of a financial institution or other such place prescribed in that paragraph during the period from December 1, 1973 to the day before the Effective Date (excluding those to which the provisions of the preceding paragraph apply; hereinafter referred to as "former Deposits and Savings" in this Article), and the individual has submitted, by the day on which the individual first receives payment on or after the Effective Date of interest or distributions of proceeds on those former Deposits and Savings (limited to those to be received on or after the Effective Date) (or by December 31, 1974, if that day is after December 31, 1974, or, if on or after the Effective Date and before either of those days the individual deposits, places in trust or purchases at the business office of that financial institution or other such place Deposits and Savings, Jointly Managed Trusts or Securities prescribed in Article 10, paragraph (1) of the New Act to which the individual seeks to have that paragraph applied, by the day on which the individual first deposits, places in trust or purchases them), a statement of tax-exempt savings prescribed in paragraph (3) of that Article or a statement prescribed in paragraph (4) of that Article to the district director prescribed in those provisions via the business office of that financial institution or other such place, and an application to exempt savings from taxation prescribed in paragraph (1) of that Article concerning those former Deposits and Savings to the business office of that financial institution or other such place (if those former Deposits and Savings are a Loan Trust relating to bearer beneficiary certificates prescribed in item (ii) of that paragraph or Securities prescribed in item (iii) of that paragraph, limited to cases in which the entrustment for custody or the registration prescribed in those provisions is made at the time of that submission), then, with regard to that interest or those distributions of proceeds, those former Deposits and Savings are deemed to have been deposited, placed in trust or purchased at the business office of that financial institution or other such place on the Effective Date, those statements and that application are deemed to have been submitted on that date, and that entrustment for custody or registration is deemed to have been made on that date, and the provisions of that Article apply.
前項に規定する個人が、施行日において新法第十条第一項に規定する預貯金、合同運用信託又は有価証券で昭和四十八年十二月一日から施行日の前日までの間に同項に規定する金融機関の営業所等において預入し、信託し、又は購入したもの(前項の規定の適用を受けるものを除く。以下この条において「旧預貯金等」という。)を有する場合において、当該旧預貯金等に係る利子又は収益の分配(施行日以後に支払を受けるべきものに限る。)につき同日以後最初に支払を受ける日(その日が昭和四十九年十二月三十一日後である場合には、同日とし、施行日以後これらの日前に当該金融機関の営業所等において新法第十条第一項に規定する預貯金、合同運用信託又は有価証券で同項の規定の適用を受けようとするものを預入し、信託し、又は購入する場合には、その最初に預入し、信託し、又は購入する日とする。)までに、同条第三項に規定する非課税貯蓄申告書又は同条第四項に規定する申告書を当該金融機関の営業所等を経由してこれらの規定に規定する税務署長に、当該旧預貯金等に係る同条第一項に規定する非課税貯蓄申込書を当該金融機関の営業所等に、それぞれ提出したとき(当該旧預貯金等が同項第二号に規定する無記名の受益証券に係る貸付信託又は同項第三号に規定する有価証券である場合には、その提出の際これらの規定に規定する保管の委託又は登録がされるときに限る。)は、当該利子又は収益の分配については、当該旧預貯金等は施行日に当該金融機関の営業所等において預入し、信託し、又は購入したものと、これらの申告書及び申込書は同日に提出されたものと、当該保管の委託又は登録は同日に行われたものと、それぞれみなして同条の規定を適用する。
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of Article 10 of the New Act to former Deposits and Savings are specified by Cabinet Order.
Supplementary Provisions, Article 5Transitional Measures Concerning Applications for Approval to File a Blue Return
第五条(青色申告の承認の申請等に係る経過措置)
The provisions of Article 57, paragraph (2) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) and Article 144 (Application for Approval to File a Blue Return) of the New Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) (limited to the parts concerning cases in which the business or operations prescribed in those provisions are commenced) apply in cases in which such business or operations are commenced on or after the Effective Date, and the provisions then in force continue to govern cases in which such business or operations were commenced before that date.
新法第五十七条第二項(事業に専従する親族がある場合の必要経費の特例等)及び第百四十四条(青色申告の承認の申請)(新法第百六十六条(非居住者に対する準用)において準用する場合を含む。)の規定(これらの規定に規定する事業又は業務を開始した場合に係る部分に限る。)は、施行日以後に当該事業又は業務を開始する場合について適用し、同日前に当該事業又は業務を開始した場合については、なお従前の例による。
Supplementary Provisions, Article 6Special Provisions on the Calculation of the Tax Prepayment Calculation Base for Income Tax for 1974
第六条(昭和四十九年分の所得税に係る予定納税基準額の計算の特例)
With regard to a Resident's income tax for 1974, 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, except in cases in which the provisions of the following paragraph apply, the amount calculated by multiplying the amount set forth in item (i) by the rate set forth in item (ii):
the amount obtained by deducting, from the amount of income tax on the person's taxable gross income for 1973 (if the Income in Each Class that served as the basis for calculating that taxable gross income included 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 under Article 104, paragraph (1), item (i) of the Former Act, and, if the provisions of 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 prior to the amendment by the provisions of Article 2 applied to income tax for that year, the amount calculated as if the provisions of that Article had not applied), the amount of income tax that was or should have been collected through withholding from Each Class of Income concerned (excluding the amount relating to occasional income, miscellaneous income and Ad Hoc Income not falling under miscellaneous income);
その者の昭和四十八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、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額とし、同年分の所得税について第二条の規定による改正前の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額とする。)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 rate found using Appended Table III 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 the provisions of Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Former Act applied to income tax for 1973, 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 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 under Article 104, paragraph (1), item (i) of the Former Act; hereinafter referred to as "taxable aggregate income and similar amount" through the following paragraph) and to whether there were any relatives employed only by the taxpayer as prescribed in Article 57, paragraph (3) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) of the Former Act, a Claimable Spouse and dependents that served as the basis for calculating that taxable aggregate income and similar amount, and 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(昭和四十八年分の所得税について旧法第九十条第一項(変動所得及び臨時所得の平均課税)の規定の適用があつた場合には、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。以下次項までにおいて「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旧法第五十七条第三項(事業に専従する親族がある場合の必要経費の特例等)に規定する事業専従者、控除対象配偶者及び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により求めた率
The tax prepayment calculation base for income tax for 1974 of a Resident whose taxable aggregate income and similar amount for 1973 is 30,000,000 yen or more is to be the amount obtained by deducting 1,500,000 yen from the amount set forth in item (i) of the preceding paragraph for that Resident.
The calculation of the tax prepayment calculation base for 1974 in cases in which the provisions of Article 97, paragraph (1) (Amount of Tax Where There Are Household Members Subject to Aggregation) of the Former Act applied to income tax for 1973 is specified by Cabinet Order.
昭和四十八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四十九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 income tax for 1974 of a Nonresident is to be the amount calculated in accordance with the provisions of the preceding three paragraphs.
Supplementary Provisions, Article 7Special Provisions on Refunds Based on Carryback of Net Loss for 1975
第七条(昭和五十年分の純損失の繰戻しによる還付に係る特例)
With regard to the application of the provisions of 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 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) in the case where there is a Net Loss in 1975, the amount of income tax that serves as the basis for calculating a refund under those provisions is to be the amount of income tax calculated by applying the provisions of Article 3, paragraph (3) (Special Provisions on the Calculation of Deductions from Income and Tax Amounts for Income Tax for 1974) of the Supplementary Provisions (including the provisions of Article 90, paragraph (2) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the New Act as read by replacing terms pursuant to paragraph (2) of that Article).
Supplementary Provisions, Article 8Transitional Measures Concerning Withholding on Salary Income and Retirement Income
第八条(給与所得及び退職所得に係る源泉徴収に関する経過措置)
The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount of Tax Withheld) of the New Act and Appended Tables IV through VI of the New Act apply to salary or other wages payable on or after the Effective Date, and the provisions then in force continue to govern salary or other wages payable 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給与等について適用し、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。
The provisions of Article 190 (Year-End Adjustment) of the New Act as read by replacing terms pursuant to Article 3, paragraph (2) (Special Provisions on the Calculation of Deductions from Income and Tax Amounts for Income Tax for 1974) of the Supplementary Provisions, and Appended Table V of the Supplementary Provisions and the attached table to that Table, apply in cases in which the last payment of salary or other wages payable during 1974 is made on or after the Effective Date, and the provisions then in force continue to govern cases in which that last payment is made before the Effective Date.
The provisions of Article 201 (Tax Withheld from Retirement Income) of the New Act as read by replacing terms pursuant to Article 3, paragraph (2) of the Supplementary Provisions, and Appended Table VI of the Supplementary Provisions and the attached table to Appended Table VIII of the New Act, apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes from Retirement Income) of the New Act (hereinafter referred to as "severance pay or other such compensation") which is payable during 1974 and is paid on or after the Effective Date, and the provisions then in force continue to govern severance pay or other such compensation payable during that year which was paid before that date.