Supplementary Provisions, Article 7Transitional Measures Concerning Documents to Be Attached to Tax Returns
第七条（確定申告書の添付書類に関する経過措置）
The provisions of Article 120, paragraph (3) of the new Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Income Tax Act (including as those provisions are applied mutatis mutandis pursuant to Article 166 of the new Income Tax Act) and pursuant to Article 166 of the new Income Tax Act) apply in the case where a Tax Return for income tax for tax year 2023 or a subsequent tax year is filed, and the provisions then in force continue to govern in the case where a Tax Return for income tax for tax year 2022 or an earlier tax year was filed.
新所得税法第百二十条第三項（所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項（これらの規定を新所得税法第百六十六条において準用する場合を含む。）並びに新所得税法第百六十六条において準用する場合を含む。）の規定は、令和五年分以後の所得税に係る確定申告書を提出する場合について適用し、令和四年分以前の所得税に係る確定申告書を提出した場合については、なお従前の例による。
The provisions of Article 120, paragraph (4) of the new Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Income Tax Act) apply in the case where a Tax Return for income tax for tax year 2021 or a subsequent tax year is filed on or after January 1, 2022, and the provisions then in force continue to govern in the case where a Tax Return was filed before that date and in the case where a Tax Return for income tax for tax year 2020 or an earlier tax year is filed on or after that date.
新所得税法第百二十条第四項（所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）の規定は、令和四年一月一日以後に令和三年分以後の所得税に係る確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合及び同日以後に令和二年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。
The provisions of Article 120, paragraph (6) of the new Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the Income Tax Act (including as those provisions are applied mutatis mutandis pursuant to Article 166 of the new Income Tax Act) and pursuant to Article 166 of the new Income Tax Act) apply in the case where a Tax Return for income tax for tax year 2022 or a subsequent tax year is filed, and the provisions then in force continue to govern in the case where a Tax Return for income tax for tax year 2021 or an earlier tax year was filed.
新所得税法第百二十条第六項（所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項（これらの規定を新所得税法第百六十六条において準用する場合を含む。）並びに新所得税法第百六十六条において準用する場合を含む。）の規定は、令和四年分以後の所得税に係る確定申告書を提出する場合について適用し、令和三年分以前の所得税に係る確定申告書を提出した場合については、なお従前の例による。