Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2015; 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、平成二十七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: July 1, 2015;
次に掲げる規定 平成二十七年七月一日
the provisions of Article 1 amending the table of contents of the Income Tax Act (excluding the part replacing "Article 231-2" with "Article 232"), the provisions amending Article 45, paragraph (1), item (ii) of that Act, the provisions adding three Articles after Article 60 of that Act, the provisions adding one Article after Article 95 in Part II, Chapter III, Section 2 of that Act, the provisions renumbering Subsection 5 as Subsection 6 and adding one Subsection after Subsection 4 in Chapter V, Section 2 of that Part, the provisions renumbering Chapter VII of that Part as Chapter VIII of that Part, the provisions amending Article 153 of that Act, the provisions adding four Articles after that Article in Chapter VI of that Part, the provisions renumbering that Chapter as Chapter VII of that Part and adding one Chapter after Chapter V of that Part, the provisions amending Article 165 of that Act, the provisions adding one Subsection after Part III, Chapter II, Section 2, Subsection 2 of that Act, the provisions amending Article 167 of that Act, the provisions amending Article 168 of that Act, and the provisions amending Article 238, paragraph (3) and Article 241 of that Act, and the provisions of Articles 7 through 9 of the Supplementary Provisions;
第一条中所得税法の目次の改正規定（「第二百三十一条の二」を「第二百三十二条」に改める部分を除く。）、同法第四十五条第一項第二号の改正規定、同法第六十条の次に三条を加える改正規定、同法第二編第三章第二節中第九十五条の次に一条を加える改正規定、同編第五章第二節中第五款を第六款とし、第四款の次に一款を加える改正規定、同編第七章を同編第八章とする改正規定、同法第百五十三条の改正規定、同編第六章中同条の次に四条を加える改正規定、同章を同編第七章とし、同編第五章の次に一章を加える改正規定、同法第百六十五条の改正規定、同法第三編第二章第二節第二款の次に一款を加える改正規定、同法第百六十七条の改正規定、同法第百六十八条の改正規定並びに同法第二百三十八条第三項及び第二百四十一条の改正規定並びに附則第七条から第九条までの規定
Omitted
略
the following provisions: January 1, 2016;
次に掲げる規定 平成二十八年一月一日
the provisions of Article 1 amending the table of contents of the Income Tax Act (limited to the part replacing "Article 231-2" with "Article 232"), the provisions amending Article 120, paragraph (3) of that Act, the provisions amending Article 122, paragraph (1) of that Act, the provisions amending Article 166 of that Act, the provisions amending Article 185, paragraph (1) of that Act, the provisions amending Article 187 of that Act, the provisions amending Article 190 of that Act, the provisions amending Article 194 of that Act, the provisions amending Article 195 of that Act, the provisions amending Article 195-2 of that Act, the provisions amending Article 198, paragraph (2) of that Act, the provisions amending Article 203-3, item (i) of that Act, the provisions amending Article 203-5 of that Act, the provisions amending the caption of Article 224 of that Act, the provisions deleting Articles 232 through 236 of that Act, renumbering Article 231-3 of that Act as Article 233 of that Act and adding the following after that Article, the provisions renumbering Article 231-2 as Article 232 in Part V, Chapter II of that Act, the provisions amending Appended Table II of that Act, the provisions amending Appended Table III of that Act and the provisions amending Appended Table IV of that Act, and the provisions of Article 10, Article 12, paragraph (1), Article 13, paragraph (1) and Article 20 of the Supplementary Provisions;
第一条中所得税法の目次の改正規定（「第二百三十一条の二」を「第二百三十二条」に改める部分に限る。）、同法第百二十条第三項の改正規定、同法第百二十二条第一項の改正規定、同法第百六十六条の改正規定、同法第百八十五条第一項の改正規定、同法第百八十七条の改正規定、同法第百九十条の改正規定、同法第百九十四条の改正規定、同法第百九十五条の改正規定、同法第百九十五条の二の改正規定、同法第百九十八条第二項の改正規定、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の改正規定、同法第二百二十四条の見出しの改正規定、同法第二百三十二条から第二百三十六条までを削り、同法第二百三十一条の三を同法第二百三十三条とし、同条の次に次のように加える改正規定、同法第五編第二章中第二百三十一条の二を第二百三十二条とする改正規定、同法別表第二の改正規定、同法別表第三の改正規定及び同法別表第四の改正規定並びに附則第十条、第十二条第一項、第十三条第一項及び第二十条の規定
the following provisions: April 1, 2016;
次に掲げる規定 平成二十八年四月一日
the provisions of Article 1 amending Article 95, paragraph (4), item (vii) of the Income Tax Act, the provisions adding one Article after Article 165-5 of that Act and the provisions amending Article 165-6, paragraph (4), item (vi) of that Act, and the provisions of Article 11 of the Supplementary Provisions;
第一条中所得税法第九十五条第四項第七号の改正規定、同法第百六十五条の五の次に一条を加える改正規定及び同法第百六十五条の六第四項第六号の改正規定並びに附則第十一条の規定
Omitted
略
the following provisions: the date on which the provisions set forth in item (iii) of the Supplementary Provisions of the Act on Arrangement of Related Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures come into effect;
次に掲げる規定 行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律附則第三号に掲げる規定の施行の日
the provisions of Article 1 amending Article 10 of the Income Tax Act, the provisions amending Article 224, paragraph (1) of that Act, the provisions amending paragraph (2) of that Article, the provisions amending Article 224-3, paragraph (1) of that Act, and the provisions amending Article 224-4, Article 224-5, paragraph (1) and Article 224-6 of that Act, and the provisions of Article 3 and Articles 14 through 19 of the Supplementary Provisions;
第一条中所得税法第十条の改正規定、同法第二百二十四条第一項の改正規定、同条第二項の改正規定、同法第二百二十四条の三第一項の改正規定並びに同法第二百二十四条の四、第二百二十四条の五第一項及び第二百二十四条の六の改正規定並びに附則第三条及び第十四条から第十九条までの規定
the following provisions: the date on which the Act Partially Amending the Act against Unjustifiable Premiums and Misleading Representations (Act No. 118 of 2014) comes into effect;
次に掲げる規定 不当景品類及び不当表示防止法の一部を改正する法律（平成二十六年法律第百十八号）の施行の日
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）
Except as otherwise provided in these Supplementary Provisions, the provisions of the Income Tax Act as amended by Article 1 (hereinafter referred to as the "new Income Tax Act" up to Article 19 of the Supplementary Provisions) apply to income tax for 2015 and subsequent years, and the provisions then in force continue to govern income tax for 2014 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（以下附則第十九条までにおいて「新所得税法」という。）の規定は、平成二十七年分以後の所得税について適用し、平成二十六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 Nontaxability of Interest Income, etc. from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons
第三条（障害者等の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, paragraphs (2) and (5) of the New Income Tax Act apply to an application to exempt savings from taxation prescribed in Article 10, paragraph (1) of the New Income Tax Act, a statement of tax-exempt savings prescribed in paragraph (3) of that Article and a statement under paragraph (4) of that Article that are submitted on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern an application to exempt savings from taxation prescribed in Article 10, paragraph (1) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 20 of the Supplementary Provisions), a statement of tax-exempt savings prescribed in paragraph (3) of that Article and a statement under paragraph (4) of that Article that were submitted before that date.
新所得税法第十条第二項及び第五項の規定は、附則第一条第九号に定める日以後に提出する新所得税法第十条第一項に規定する非課税貯蓄申込書、同条第三項に規定する非課税貯蓄申告書及び同条第四項の申告書について適用し、同日前に提出した第一条の規定による改正前の所得税法（以下附則第二十条までにおいて「旧所得税法」という。）第十条第一項に規定する非課税貯蓄申込書、同条第三項に規定する非課税貯蓄申告書及び同条第四項の申告書については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning Dividend Income
第四条（配当所得に関する経過措置）
The provisions of Article 24, paragraph (1) of the New Income Tax Act apply to dividends and similar income prescribed in that paragraph that 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 dividends and similar income prescribed in Article 24, paragraph (1) of the Former Income Tax Act that are to be received before the Effective Date.
新所得税法第二十四条第一項の規定は、この法律の施行の日（以下「施行日」という。）以後に支払を受けるべき同項に規定する配当等について適用し、施行日前に支払を受けるべき旧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、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures Concerning Amounts Deemed to Constitute Dividends
第五条（配当等とみなす金額に関する経過措置）
The provisions of Article 25, paragraph (1) of the New Income Tax Act (limited to the part concerning item (iii)) apply to monies or any other assets issued due to a refund of capital prescribed in that item on or after the Effective Date, and the provisions then in force continue to govern monies or any other assets issued due to a refund of capital prescribed in Article 25, paragraph (1), item (iii) of the Former Income Tax Act before the Effective Date.
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、施行日以後に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について適用し、施行日前に旧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た金銭その他の資産については、なお従前の例による。
Supplementary Provisions, Article 6Transitional Measures Concerning the Exclusion of Household-Related Expenses, etc. 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, paragraph (1) of the New Income Tax Act (limited to the part concerning item (xii)) apply to what is set forth in item (xii) of that paragraph that relates to an act committed on or after the date specified in Article 1, item (x) of the Supplementary Provisions.
新所得税法第四十五条第一項（第十二号に係る部分に限る。）の規定は、附則第一条第十号に定める日以後に行われた行為に係る同項第十二号に掲げるものについて適用する。
Supplementary Provisions, Article 7Transitional Measures Concerning Special Provisions on Capital Gains, etc. in the Case of Departure from Japan
第七条（国外転出をする場合の譲渡所得等の特例に関する経過措置）
The provisions of Article 60-2 of the New Income Tax Act apply in the case where a Resident makes a departure from Japan prescribed in paragraph (1) of that Article on or after July 1, 2015.
新所得税法第六十条の二の規定は、居住者が平成二十七年七月一日以後に同条第一項に規定する国外転出をする場合について適用する。
Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on Capital Gains, etc. in the Case Where Assets Are Transferred to a Nonresident by Gift, etc.
第八条（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例に関する経過措置）
The provisions of Article 60-3 of the New Income Tax Act apply to a gift or similar transfer prescribed in paragraph (1) of that Article that is made on or after July 1, 2015.
新所得税法第六十条の三の規定は、平成二十七年七月一日以後の同条第一項に規定する贈与等について適用する。
Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Capital Gains, etc. in the Case Where the Provisions on Foreign Exit Tax Have Been Applied
第九条（外国転出時課税の規定の適用を受けた場合の譲渡所得等の特例に関する経過措置）
The provisions of Article 60-4 of the New Income Tax Act apply in the case where the circumstances under paragraph (3) of that Article arise on or after July 1, 2015.
新所得税法第六十条の四の規定は、平成二十七年七月一日以後に同条第三項の事由が生ずる場合について適用する。