Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、平成十八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。
Omitted
略
the following provisions: October 1, 2006;
次に掲げる規定 平成十八年十月一日
the provisions in Article 1 adding one Article before Article 58 in Part II, Chapter II, Section 2, Subsection 5 of the Income Tax Act (excluding the part concerning Article 57-4, paragraph (3)) and the provisions amending Article 157, paragraph (3) of that Act (excluding the part renumbering that paragraph as paragraph (4) of that Article), and the provisions of Article 8, paragraph (1) and Article 15, paragraph (2) of the Supplementary Provisions.
the following provisions: January 1, 2007;
次に掲げる規定 平成十九年一月一日
the provisions in Article 1 amending Article 76, paragraph (3), item (iv) of the Income Tax Act, the provisions amending Article 77 of that Act (including its heading), the provisions amending Article 84, paragraph (1) of that Act, the provisions amending Article 87, paragraph (1) of that Act, the provisions amending the table in Article 89, paragraph (1) of that Act, the provisions amending Article 120, paragraph (3) of that Act, the provisions amending Article 121, paragraph (1), item (ii), (b) of that Act, the provisions amending Article 190, item (ii), (b) of that Act, the provisions amending Article 196 of that Act, the provisions amending Article 203-3 of that Act, the provisions amending Article 207 of that Act, the provisions amending Article 225 of that Act (limited to the part concerning paragraph (1), item (v) of that Article), the provisions adding two paragraphs to Article 226 of that Act, the provisions adding two paragraphs to Article 231 of that Act, the provisions amending Article 234, paragraph (1) of that Act (excluding the part replacing "Article 228-2" with "Article 228-3" in item (ii) of that paragraph), the provisions amending Article 235, paragraph (2) of that Act, the provisions amending Article 242 of that Act (excluding the part replacing "Article 228-2" with "Article 228-3" in item (v) of that Article), and the provisions amending Appended Tables II through IV of that Act, and the provisions of Articles 9 through 12, Article 14, Article 16, paragraph (1), Article 17, Article 20, and Article 21 of the Supplementary Provisions.
第一条中所得税法第七十六条第三項第四号の改正規定、同法第七十七条（見出しを含む。）の改正規定、同法第八十四条第一項の改正規定、同法第八十七条第一項の改正規定、同法第八十九条第一項の表の改正規定、同法第百二十条第三項の改正規定、同法第百二十一条第一項第二号ロの改正規定、同法第百九十条第二号ロの改正規定、同法第百九十六条の改正規定、同法第二百三条の三の改正規定、同法第二百七条の改正規定、同法第二百二十五条の改正規定（同条第一項第五号に係る部分に限る。）、同法第二百二十六条に二項を加える改正規定、同法第二百三十一条に二項を加える改正規定、同法第二百三十四条第一項の改正規定（同項第二号中「第二百二十八条の二」を「第二百二十八条の三」に改める部分を除く。）、同法第二百三十五条第二項の改正規定、同法第二百四十二条の改正規定（同条第五号中「第二百二十八条の二」を「第二百二十八条の三」に改める部分を除く。）及び同法別表第二から別表第四までの改正規定並びに附則第九条から第十二条まで、第十四条、第十六条第一項、第十七条、第二十条及び第二十一条の規定
the following provisions: the date on which the Companies Act (Act No. 86 of 2005) comes into effect.
次に掲げる規定 会社法（平成十七年法律第八十六号）の施行の日
in Article 1, the provision amending the table of contents of the Income Tax Act (limited to the part changing "Article 58" to "Article 57-4"), the provision amending Article 2 of that Act (excluding the part concerning paragraph (1), item (iv) of that Article and the part concerning item (xxxii), (b) of that paragraph), the provision amending Article 14, paragraph (1) of that Act, the provision amending Article 17 of that Act, the provision amending Article 24, paragraph (1) of that Act, the provision amending Article 25 of that Act (including its heading) (excluding the part changing "the amount of capital, etc. or the amount of consolidated individual capital, etc. prescribed in item (xvi)-2 of that Article" to "the amount of stated capital, etc. or the amount of consolidated individual stated capital, etc. prescribed in item (xvii)-2 of that Article" in paragraph (1) of that Article, the part deleting item (iv) of that paragraph, the part renumbering item (v) of that paragraph as item (iv) of that paragraph, the part concerning item (vi) of that paragraph and the part renumbering that item as item (v) of that paragraph), the provision amending Article 36, paragraph (3) of that Act, the provision adding one Article before Article 58 in Part II, Chapter II, Section 2, Subsection 5 of that Act (limited to the part concerning Article 57-4, paragraph (3)), the provision amending Article 92, paragraph (1) of that Act, the provision amending Article 161, item (v), (a) of that Act, the provision amending Article 169, item (ii) of that Act, the provision amending Article 183, paragraph (2) of that Act, the provision amending Article 224 of that Act, the provision amending Article 224-3 of that Act, the provision amending Article 225 of that Act (excluding the part concerning paragraph (1), item (v) of that Article and the part concerning item (vi) of that paragraph), the provision amending Article 228-2 of that Act, the provision amending Article 228-3 of that Act, the provision renumbering that Article as Article 228-4 of that Act, the provision adding one Article after Article 228-2 of that Act, the provision amending Article 234, paragraph (1) of that Act (limited to the part changing "Article 228-2" to "Article 228-3" in item (ii) of that paragraph) and the provision amending Article 242 of that Act (limited to the part changing "Article 228-2" to "Article 228-3" in item (v) of that Article), and the provisions of Article 4, Article 5, paragraphs (1), (2) and (5), Article 8, paragraph (2), Article 16, paragraph (2) and Article 18 of the Supplementary Provisions.
第一条中所得税法の目次の改正規定（「第五十八条」を「第五十七条の四」に改める部分に限る。）、同法第二条の改正規定（同条第一項第四号に係る部分及び同項第三十二号ロに係る部分を除く。）、同法第十四条第一項の改正規定、同法第十七条の改正規定、同法第二十四条第一項の改正規定、同法第二十五条（見出しを含む。）の改正規定（同条第一項中「資本等の金額又は同条第十六号の二に規定する連結個別資本等の金額」を「資本金等の額又は同条第十七号の二に規定する連結個別資本金等の額」に改める部分、同項第四号を削る部分、同項第五号を同項第四号とする部分、同項第六号に係る部分及び同号を同項第五号とする部分を除く。）、同法第三十六条第三項の改正規定、同法第二編第二章第二節第五款中第五十八条の前に一条を加える改正規定（第五十七条の四第三項に係る部分に限る。）、同法第九十二条第一項の改正規定、同法第百六十一条第五号イの改正規定、同法第百六十九条第二号の改正規定、同法第百八十三条第二項の改正規定、同法第二百二十四条の改正規定、同法第二百二十四条の三の改正規定、同法第二百二十五条の改正規定（同条第一項第五号に係る部分及び同項第六号に係る部分を除く。）、同法第二百二十八条の二の改正規定、同法第二百二十八条の三の改正規定、同条を同法第二百二十八条の四とする改正規定、同法第二百二十八条の二の次に一条を加える改正規定、同法第二百三十四条第一項の改正規定（同項第二号中「第二百二十八条の二」を「第二百二十八条の三」に改める部分に限る。）及び同法第二百四十二条の改正規定（同条第五号中「第二百二十八条の二」を「第二百二十八条の三」に改める部分に限る。）並びに附則第四条、第五条第一項、第二項及び第五項、第八条第二項、第十六条第二項並びに第十八条の規定
Supplementary Provisions, Article 2Principle of Transitional Measures Accompanying the Partial Amendment of the Income Tax Act
第二条（所得税法の一部改正に伴う経過措置の原則）
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 Income Tax Act" up to Article 21 of the Supplementary Provisions) apply to income tax for 2006 and subsequent years, and the provisions then in force continue to govern income tax for 2005 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（以下附則第二十一条までにおいて「新所得税法」という。）の規定は、平成十八年分以後の所得税について適用し、平成十七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 3Transitional Measures for Non-Permanent Residents
第三条（非永住者に関する経過措置）
The provisions of Article 2, paragraph (1), item (iv) of the New Income Tax Act apply to the income specified in Article 7, paragraph (1), items (i) through (iii) of the New Income Tax Act 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 the income specified in Article 7, paragraph (1), items (i) through (iii) of the Income Tax Act prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Income Tax Act" up to Article 22 of the Supplementary Provisions) before the Effective Date.
新所得税法第二条第一項第四号の規定は、この法律の施行の日（以下「施行日」という。）以後の新所得税法第七条第一項第一号から第三号までに定める所得について適用し、施行日前の第一条の規定による改正前の所得税法（以下附則第二十二条までにおいて「旧所得税法」という。）第七条第一項第一号から第三号までに定める所得については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures for Dividend Income
第四条（配当所得に関する経過措置）
Except for those specified in the following paragraph, the provisions of Article 24 of the New Income Tax Act apply to dividends and similar income prescribed in paragraph (1) of that Article for which the record date for the payment of those dividends and similar income is on or after the date specified in Article 1, item (vi) of the Supplementary Provisions (hereinafter referred to as the "Effective Date of the Companies Act"), and the provisions then in force continue to govern dividends and similar income prescribed in Article 24, paragraph (1) of the Former Income Tax Act for which the record date for the payment of those dividends and similar income is before the Effective Date of the Companies Act.
新所得税法第二十四条の規定は、次項に定めるものを除き、同条第一項に規定する配当等で当該配当等の支払に係る基準日が附則第一条第六号に定める日（以下「会社法施行日」という。）以後であるものについて適用し、旧所得税法第二十四条第一項に規定する配当等で当該配当等の支払に係る基準日が会社法施行日前であるものについては、なお従前の例による。
The provisions of Article 24 of the New Income Tax Act apply to dividends and similar income prescribed in paragraph (1) of that Article that are made by a resolution under Article 454, paragraph (1) or (5) of the Companies Act, or by a resolution of the board of directors in the case where the articles of incorporation provide as prescribed in Article 459, paragraph (1) of that Act, even if the record date for the payment of those dividends and similar income is before the Effective Date of the Companies Act.
会社法第四百五十四条第一項若しくは第五項の決議又は同法第四百五十九条第一項の規定による定款の定めがある場合における取締役会の決議による新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、当該配当等の支払に係る基準日が会社法施行日前であるものであっても、同条の規定を適用する。
Supplementary Provisions, Article 5Transitional Measures for Amounts Deemed to Be Dividends, etc.
第五条（配当等とみなす金額に関する経過措置）
Except for those specified in the following paragraph, the provisions of Article 25 of the New Income Tax Act (limited to the part concerning paragraph (1), item (iii)) apply to money or other assets received through a refund of capital prescribed in that item for which the record date for that refund of capital is on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern money or other assets received through a reduction of capital or contributions prescribed in Article 25, paragraph (1), item (iii) of the Former Income Tax Act for which the record date for that reduction of capital or contributions is before the Effective Date of the Companies Act.
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、次項に定めるものを除き、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で当該資本の払戻しに係る基準日が会社法施行日以後であるものについて適用し、旧所得税法第二十五条第一項第三号に規定する資本又は出資の減少により交付を受ける金銭その他の資産で当該資本又は出資の減少に係る基準日が会社法施行日前であるものについては、なお従前の例による。
The provisions of Article 25 of the New Income Tax Act apply to money or other assets received through a refund of capital prescribed in paragraph (1), item (iii) of that Article that is made by a resolution under Article 454, paragraph (1) or (5) of the Companies Act, or by a resolution of the board of directors in the case where the articles of incorporation provide as prescribed in Article 459, paragraph (1) of that Act, even if the record date for that refund of capital is before the Effective Date of the Companies Act.
会社法第四百五十四条第一項若しくは第五項の決議又は同法第四百五十九条第一項の規定による定款の定めがある場合における取締役会の決議による新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る金銭その他の資産については、当該資本の払戻しに係る基準日が会社法施行日前であるものであっても、同条の規定を適用する。
The provisions then in force continue to govern money or other assets received through a cancellation of shares prescribed in Article 25, paragraph (1), item (iv) of the Former Income Tax Act where that cancellation of shares took place before the Effective Date.
旧所得税法第二十五条第一項第四号に規定する株式の消却により交付を受ける金銭その他の資産で当該株式の消却が施行日前であるものについては、なお従前の例による。
The provisions of Article 25 of the New Income Tax Act (limited to the part concerning paragraph (1), item (v)) apply to money or other assets received by reason of an event set forth in that item where that event occurs on or after the Effective Date, and the provisions then in force continue to govern money or other assets received through a refund of equity interest prescribed in Article 25, paragraph (1), item (vi) of the Former Income Tax Act where that refund of equity interest took place before the Effective Date.
新所得税法第二十五条（第一項第五号に係る部分に限る。）の規定は、同号に掲げる事由により交付を受ける金銭その他の資産で当該事由が施行日以後であるものについて適用し、旧所得税法第二十五条第一項第六号に規定する持分の払戻しにより交付を受ける金銭その他の資産で当該持分の払戻しが施行日前であるものについては、なお従前の例による。
The provisions of Article 25 of the New Income Tax Act (limited to the part concerning paragraph (1), item (vi)) apply to money or other assets received through an entity conversion prescribed in that item where that entity conversion takes place on or after the Effective Date of the Companies Act.
新所得税法第二十五条（第一項第六号に係る部分に限る。）の規定は、同号に規定する組織変更により交付を受ける金銭その他の資産で当該組織変更が会社法施行日以後であるものについて適用する。
Supplementary Provisions, Article 6Transitional Measures for Exclusion of Expenses Related to Household Affairs from Necessary Expenses, etc.
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）
The provisions of Article 45, paragraphs (2) and (3) of the New Income Tax Act apply to the amount of money and the value of things other than money, rights or other economic benefits prescribed in paragraph (2) of that Article that an individual provides on or after the Effective Date.
新所得税法第四十五条第二項及び第三項の規定は、個人が施行日以後に供与をする同条第二項に規定する金銭の額及び金銭以外の物又は権利その他経済的な利益の価額について適用する。
Supplementary Provisions, Article 7Transitional Measures for Conversion of Foreign Currency-Denominated Transactions
第七条（外貨建取引の換算に関する経過措置）
The provisions of Article 57-3, paragraph (1) of the New Income Tax Act apply to transactions in a foreign currency prescribed in that paragraph (referred to as "transactions in a foreign currency" in the following paragraph) that an individual conducts on or after the Effective Date.
新所得税法第五十七条の三第一項の規定は、個人が施行日以後に行う同項に規定する外貨建取引（次項において「外貨建取引」という。）について適用する。
The provisions of Article 57-3, paragraph (2) of the New Income Tax Act apply to transactions in a foreign currency that an individual conducted before the Effective Date and for which the yen equivalent (meaning the yen equivalent prescribed in paragraph (1) of that Article) was fixed by concluding a foreign exchange futures contract or similar contract prescribed in paragraph (2) of that Article on or after the Effective Date, and to transactions in a foreign currency conducted on or after the Effective Date.
Supplementary Provisions, Article 8Transitional Measures for Special Provisions on Capital Gains, etc. Related to Share Exchanges, etc.
第八条（株式交換等に係る譲渡所得等の特例に関する経過措置）
The provisions of Article 57-4 of the New Income Tax Act (limited to the part concerning paragraphs (1) and (2)) apply to a transfer of old shares prescribed in paragraph (1) of that Article through a share exchange prescribed in that paragraph, or a transfer of old shares prescribed in paragraph (2) of that Article through a share transfer prescribed in that paragraph, that an individual conducts on or after October 1, 2006.
The provisions of Article 57-4 of the New Income Tax Act (limited to the part concerning paragraph (3)) apply to transfers of the Securities set forth in the items of that paragraph by reason of the events specified in those items that an individual conducts on or after the Effective Date of the Companies Act.
新所得税法第五十七条の四（第三項に係る部分に限る。）の規定は、個人が会社法施行日以後に行う同項各号に定める事由による当該各号に掲げる有価証券の譲渡について適用する。
Supplementary Provisions, Article 9Transitional Measures for Life Insurance Premium Deduction
第九条（生命保険料控除に関する経過措置）
The provisions of Article 76 of the New Income Tax Act apply to income tax for 2007 and subsequent years, and the provisions then in force continue to govern income tax for 2006 and prior years.
新所得税法第七十六条の規定は、平成十九年分以後の所得税について適用し、平成十八年分以前の所得税については、なお従前の例による。