Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、公布の日から施行する。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。
the following provisions: the day on which two months have elapsed from the date of promulgation;
次に掲げる規定 公布の日から起算して二月を経過した日
the provisions in Article 1 adding two paragraphs to Article 238 of the Income Tax Act and amending Article 243, paragraph (2) of that Act;
第一条中所得税法第二百三十八条に二項を加える改正規定及び同法第二百四十三条第二項の改正規定
Omitted
略
the following provisions: January 1, 2012;
次に掲げる規定 平成二十四年一月一日
the provisions in Article 1 amending Article 2, paragraph (1), item (xliv) of the Income Tax Act, amending Article 17 of that Act, amending Article 153 of that Act, amending Article 159 of that Act (including its heading), amending Article 160 of that Act (including its heading), amending Article 224-5 of that Act, adding one Article after that Article, amending Article 225, paragraph (1) of that Act (excluding the part concerning items (viii) and (x) of that paragraph), and amending Article 228-4 of that Act (excluding the part concerning paragraph (1) of that Article), and the provisions of Article 3, Article 4, Article 8, paragraphs (1) and (2), and Article 9, paragraphs (2) and (3) of the Supplementary Provisions;
Omitted
略
the following provisions: January 1, 2013;
次に掲げる規定 平成二十五年一月一日
the provisions in Article 1 amending Article 85, paragraph (2) of the Income Tax Act, amending Article 161, item (x) of that Act, amending Article 203-3, item (i) of that Act, amending Article 203-5, paragraph (1), item (ii) of that Act, amending Article 209 of that Act, and amending Article 225, paragraph (1), item (viii) of that Act, and the provisions of Articles 5 through 7 and Article 8, paragraph (3) of the Supplementary Provisions;
第一条中所得税法第八十五条第二項の改正規定、同法第百六十一条第十号の改正規定、同法第二百三条の三第一号の改正規定、同法第二百三条の五第一項第二号の改正規定、同法第二百九条の改正規定及び同法第二百二十五条第一項第八号の改正規定並びに附則第五条から第七条まで及び第八条第三項の規定
the following provisions: January 1, 2014;
次に掲げる規定 平成二十六年一月一日
the provisions in Article 1 amending Article 228-4 of the Income Tax Act (limited to the part concerning paragraph (1) of that Article) and the provisions of Article 9, paragraph (1) of the Supplementary Provisions.
第一条中所得税法第二百二十八条の四の改正規定（同条第一項に係る部分に限る。）及び附則第九条第一項の規定
Supplementary Provisions, Article 2Principle for 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, the provisions of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Income Tax Act" through Article 9 of the Supplementary Provisions) apply to income tax for 2011 and subsequent years, and the provisions then in force continue to govern income tax for 2010 and prior years.
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（以下附則第九条までにおいて「新所得税法」という。）の規定は、平成二十三年分以後の所得税について適用し、平成二十二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 Concerning the Locality for Paying Over Income Tax Subject to Withholding
第三条（源泉徴収に係る所得税の納税地に関する経過措置）
The provisions of Article 17 of the New Income Tax Act apply where income tax subject to withholding prescribed in that Article is paid on or after January 1, 2012.
Supplementary Provisions, Article 4Transitional Measures Concerning Refunds of Withholding Tax Amounts or Prepaid Tax Amounts upon Reassessment or Determination
第四条（更正又は決定による源泉徴収税額等又は予納税額の還付に関する経過措置）
The provisions of Articles 159 and 160 of the New Income Tax Act apply to interest on refund for refunds under those provisions for which a decision to pay or an Appropriation is made on or after January 1, 2012; provided, however, that the provisions then in force continue to govern the calculation of all or part of that interest on refund that corresponds to the period before that date.
新所得税法第百五十九条及び第百六十条の規定は、平成二十四年一月一日以後に支払決定又は充当をするこれらの規定による還付金に係る還付加算金について適用する。ただし、当該還付加算金の全部又は一部で、同日前の期間に対応するものの計算については、なお従前の例による。
The provisions then in force continue to govern interest on refund for refunds under Article 159 or 160 of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "former Income Tax Act" through Article 9 of the Supplementary Provisions) for which a decision to pay or an Appropriation was made on or before December 31, 2011.
Supplementary Provisions, Article 5Transitional Measures Concerning Domestic Source Income
第五条（国内源泉所得に関する経過措置）
The provisions of Article 161, item (x) of the New Income Tax Act apply to pensions set forth in that item that are to be received on or after January 1, 2013, and the provisions then in force continue to govern pensions set forth in Article 161, item (x) of the Former Income Tax Act that are to be received before that date.
新所得税法第百六十一条第十号の規定は、平成二十五年一月一日以後に支払を受けるべき同号に掲げる年金について適用し、同日前に支払を受けるべき旧所得税法第百六十一条第十号に掲げる年金については、なお従前の例による。
Supplementary Provisions, Article 6Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages
第六条（公的年金等に係る源泉徴収に関する経過措置）
The provisions of Article 203-3 of the New Income Tax Act apply to public pensions or retirement packages prescribed in Article 203-2 of the New Income Tax Act that are to be paid on or after January 1, 2013, 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 are to be paid before that date.
新所得税法第二百三条の三の規定は、平成二十五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 Article 203-5, paragraph (1) of the New Income Tax Act apply to returns for Dependents, etc. by recipients of public pensions or retirement packages prescribed in paragraph (8) of that Article that are submitted on or after January 1, 2013.
新所得税法第二百三条の五第一項の規定は、平成二十五年一月一日以後に提出する同条第八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。
Supplementary Provisions, Article 7Transitional Measures Concerning Pensions Not Requiring Withholding
第七条（源泉徴収を要しない年金に関する経過措置）
The provisions of Article 209 of the New Income Tax Act apply to pensions prescribed in Article 207 of the New Income Tax Act that are to be paid on or after January 1, 2013, and the provisions then in force continue to govern pensions prescribed in Article 207 of the Former Income Tax Act that are to be paid before that date.
新所得税法第二百九条の規定は、平成二十五年一月一日以後に支払うべき新所得税法第二百七条に規定する年金について適用し、同日前に支払うべき旧所得税法第二百七条に規定する年金については、なお従前の例による。
Supplementary Provisions, Article 8Transitional Measures Concerning Notices and Payment Reports
第八条（告知及び支払調書に関する経過措置）
The provisions of Article 224-5 and Article 225, paragraph (1) (limited to the part concerning item (xiii)) of the New Income Tax Act apply to payments of differences or other settlements prescribed in Article 224-5, paragraph (2) of the New Income Tax Act relating to futures contracts prescribed in that paragraph that are effected on or after January 1, 2012, and the provisions then in force continue to govern payments of differences or other settlements prescribed in Article 224-5, paragraph (2) of the Former Income Tax Act relating to futures contracts prescribed in that paragraph that were effected before that date.
新所得税法第二百二十四条の五及び第二百二十五条第一項（第十三号に係る部分に限る。）の規定は、新所得税法第二百二十四条の五第二項に規定する先物取引に係る同項に規定する差金等決済で平成二十四年一月一日以後に行われるものについて適用し、旧所得税法第二百二十四条の五第二項に規定する先物取引に係る同項に規定する差金等決済で同日前に行われたものについては、なお従前の例による。
The provisions of Article 224-6 and Article 225, paragraph (1) (limited to the part concerning item (xiv)) of the New Income Tax Act apply to transfers of gold bullion and similar items prescribed in Article 224-6 of the New Income Tax Act that are made on or after January 1, 2012.
新所得税法第二百二十四条の六及び第二百二十五条第一項（第十四号に係る部分に限る。）の規定は、平成二十四年一月一日以後に行われる新所得税法第二百二十四条の六に規定する金地金等の譲渡について適用する。
The provisions of Article 225, paragraph (1) (limited to the part concerning item (viii)) of the New Income Tax Act apply to domestic source income, pensions, and redemption money prescribed in that item that are to be paid on or after January 1, 2013, and the provisions then in force continue to govern domestic source income and redemption money prescribed in Article 225, paragraph (1), item (viii) of the Former Income Tax Act that are to be paid before that date.
新所得税法第二百二十五条第一項（第八号に係る部分に限る。）の規定は、平成二十五年一月一日以後に支払うべき同号に規定する国内源泉所得、年金及び償還金について適用し、同日前に支払うべき旧所得税法第二百二十五条第一項第八号に規定する国内源泉所得及び償還金については、なお従前の例による。
Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents
第九条（支払調書等の提出の特例に関する経過措置）
The provisions of Article 228-4, paragraph (1) and paragraph (3) (limited to the part concerning paragraph (1) of that Article) of the New Income Tax Act apply to statements and similar reports prescribed in paragraph (1) of that Article that are required to be submitted on or after January 1, 2014.
新所得税法第二百二十八条の四第一項及び第三項（同条第一項に係る部分に限る。）の規定は、平成二十六年一月一日以後に提出すべき同条第一項に規定する調書等について適用する。
The provisions of Article 228-4, paragraph (2) and paragraph (3) (limited to the part concerning paragraph (2) of that Article) of the New Income Tax Act apply to optical disks or similar media prescribed in paragraph (2) of that Article that are submitted on or after January 1, 2012, and the provisions then in force continue to govern optical disks or similar media prescribed in Article 228-4 of the Former Income Tax Act that were submitted before that date.
新所得税法第二百二十八条の四第二項及び第三項（同条第二項に係る部分に限る。）の規定は、平成二十四年一月一日以後に提出する同条第二項に規定する光ディスク等について適用し、同日前に提出した旧所得税法第二百二十八条の四に規定する光ディスク等については、なお従前の例による。
An approval of the district director prescribed in Article 228-4 of the Former Income Tax Act that was obtained under that Article before January 1, 2012 is deemed to be an approval of the district director prescribed in Article 228-4, paragraph (2) of the New Income Tax Act obtained under that paragraph, and the provisions of that paragraph apply.
平成二十四年一月一日前において旧所得税法第二百二十八条の四の規定に基づき受けた同条に規定する税務署長の承認については、新所得税法第二百二十八条の四第二項の規定に基づき受けた同項に規定する税務署長の承認とみなして、同項の規定を適用する。
Supplementary Provisions, Article 83Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
第八十三条（所得税法等の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 8, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 20 apply to special Civil Code corporations prescribed in paragraph (1) of that Article that make the registration referred to in paragraph (2) of that Article on or after the effective date.
第二十条の規定による改正後の所得税法等の一部を改正する法律附則第八条第二項の規定は、施行日以後に同項の登記をする同条第一項に規定する特例民法法人について適用する。
Supplementary Provisions, Article 92Transitional Measures Concerning Penal Provisions
第九十二条（罰則に関する経過措置）
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary 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。
Supplementary Provisions, Article 93Delegation of Other Transitional Measures to Cabinet Order
第九十三条（その他の経過措置の政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by 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。
withholding
「源泉徴収」
Collecting income tax at source when making a payment and paying it over to the government, under Part IV, Chapters I to VI of this Act.
Defined inArticle 2, paragraph (1), item (xlv)· applies throughout the law
Appropriation
「充当」
Using a refund owed to a taxpayer to pay other national tax they owe instead, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.
Defined inArticle 2, paragraph (1), item (xlvii)· applies throughout the law, except in Articles 190 and 191
interest on refundmachine translation
「還付加算金」
Interest added to a tax refund, as defined in Article 58, paragraph (1) of the Act on General Rules for National Taxes.
Defined inArticle 2, paragraph (1), item (xlviii)· applies throughout the law
public pension or retirement package
「公的年金等」
The pensions listed in Article 35, paragraph (3): public pensions under the national pension and similar schemes, pensions paid by former employers, and defined-benefit corporate pensions and similar.
Short name set inArticle 203-2, paragraph (1)· applies only in this chapter
gold bullion and similar itemsmachine translation
「金地金等」
Gold or platinum bullion, and gold or platinum coins.
Short name set inArticle 224-6, paragraph (1)· applies only in this article
statements and similar reportsmachine translation
「調書等」
The statements of payments, withholding slips and other reports this Act requires to be filed with the district tax office director (税務署長), which must be filed electronically or on an optical disc or similar where 100 or more of them were due in the year before last.
Short name set inArticle 228-4, paragraph (1)· applies only in this article
the New Income Tax Actmachine translation
「新所得税法」
This Act as amended by Article 1 of Act No. 82 of 2011.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 2 to 9
the Former Income Tax Actmachine translation
「旧所得税法」
This Act as it stood before Article 1 of Act No. 82 of 2011 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (2)· applies only in this provision and in Supplementary Provisions, Articles 4 to 9
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.