Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect as of April 1, 1966.
この政令は、昭和四十一年四月一日から施行する。
Supplementary Provisions, Article 2General Principle for Transitional Provisions
第二条（経過規定の原則）
The provisions of the Order for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Order") (excluding, among the provisions of Articles 37, 38 and 48 (Custody or Registration, etc. of Securities) of the New Order, the part pertaining to the custody of government bonds) apply, except as otherwise provided, to income tax for 1966 and subsequent years, and for income tax for 1965 and earlier years, the provisions then in force continue to govern.
Supplementary Provisions, Article 3Transitional Provisions Concerning Money Paid upon Merger
第三条（合併交付金に関する経過規定）
The provisions of Article 29-2 (Scope of Money Paid upon Merger That Is Nontaxable), Article 59-2 (Money Paid upon Merger Treated as Dividend Income) and Article 114, paragraph (1) (Acquisition Price of Shares Acquired through a Merger) of the New Order apply to money paid upon a merger of a Domestic Corporation on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and for money paid upon a merger before that date, the provisions then in force continue to govern.
新令第二十九条の二（非課税とされる合併交付金の範囲）、第五十九条の二（合併交付金のうち配当所得とされるもの）及び第百十四条第一項（合併により取得した株式の取得価額）の規定は、内国法人のこの政令の施行の日（以下「施行日」という。）以後の合併に係る交付金について適用し、同日前の合併に係る交付金については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Provisions Concerning Determination of the Amount of Deduction for Dependents
第四条（扶養控除額の決定に関する経過規定）
With respect to the application of Article 214, paragraph (2), item (ii) (Determination of Residents for Whom the First Deduction for a Dependent Is 80,000 Yen) of the New Order to income tax for 1966, the phrase "among Residents" in that item is deemed to be replaced with "among Residents (where any of their dependents is a person aged 13 or older, limited to Residents who have that person as their dependent)".
昭和四十一年分の所得税に係る新令第二百十四条第二項第二号（一人目の扶養控除額が八万円となる居住者の決定）の規定の適用については、同号中「居住者のうち」とあるのは、「居住者（その扶養親族のうちに年齢十三歳以上の者がある場合には、その者を自己の扶養親族とする居住者に限る。）のうち」とする。
Supplementary Provisions, Article 5Transitional Provisions Concerning Tax Exemption on Income Derived from the Manufacture, etc. of New Important Products
第五条（新規重要物産の製造等による所得の免税に関する経過規定）
For a person who, for income tax for 1966 and subsequent years, is subject to the provisions of Article 23-2, paragraph (1) (Tax Exemption on Income Derived from the Manufacture, etc. of New Important Products) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 35 of 1966; hereinafter referred to as the "Measures Amendment Act" in this Article), which remains in force pursuant to Article 6, paragraph (1) of the Supplementary Provisions (Transitional Provisions Concerning Tax Exemption on Income Derived from the Manufacture, etc. of New Important Products by Individuals) of the Measures Amendment Act, the provisions of the New Order are applied by reading the words listed in the middle column of the following table in the provisions of the New Order listed in the left-hand column of the table as the words listed in the right-hand column of the table, respectively.
| Article 221, paragraph (4) (Scope of Foreign Income Tax) | (iii) income that arose during a period within which a Resident was a Nonresident in that year or an earlier year | (iii) income arising from the business of manufacturing or mining new important products prescribed in Article 23-2, paragraph (1) (Tax Exemption on Income Derived from the Manufacture, etc. of New Important Products) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 35 of 1966), which remains in force pursuant to Article 6, paragraph (1) of the Supplementary Provisions (Transitional Provisions Concerning Tax Exemption on Income Derived from the Manufacture, etc. of New Important Products by Individuals) of that Act, and which is exempt from income tax under that paragraph (iv) income that arose during a period within which a Resident was a Nonresident in that year or an earlier year |
| Article 222, paragraph (2) (Calculation of the Maximum Credit) | without applying | without applying, and, where the income for that year includes income listed in paragraph (4), item (iii) of the preceding Article, on the assumption that there is no such income |
| Article 222, paragraph (3) | (excluding, where that income includes income listed in paragraph (4), item (i) of the preceding Article, that income | (excluding, where that income includes income listed in paragraph (4), item (i) or (iii) of the preceding Article, that income |
昭和四十一年分以後の年分の所得税につき租税特別措置法の一部を改正する法律（昭和四十一年法律第三十五号。以下この条において「改正措置法」という。）附則第六条第一項（個人の新規重要物産の製造等による所得の免税に関する経過規定）の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法（昭和三十二年法律第二十六号）第二十三条の二第一項（新規重要物産の製造等による所得の免税）の規定の適用を受ける者については、次の表の上欄に掲げる新令の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えてこれらの規定を適用する。
| 第二百二十一条第四項（外国所得税の範囲） | 三 居住者がその年以前の年において非居住者であつた期間内に生じた所得 | 三 租税特別措置法の一部を改正する法律（昭和四十一年法律第三十五号）附則第六条第一項（個人の新規重要物産の製造等による所得の免税に関する経過規定）の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十三条の二第一項（新規重要物産の製造等による所得の免税）に規定する新規重要物産の製造又は採掘の業務から生じた所得で、同項の規定により所得税を免除されるもの 四 居住者がその年以前の年において非居住者であつた期間内に生じた所得 |
| 第二百二十二条第二項（控除限度額の計算） | 規定を適用しないで | 規定の適用をせず、かつ、その年分の所得のうちに前条第四項第三号に掲げる所得があるときは当該所得がないものとして |
| 第二百二十二条第三項 | （当該所得のうちに前条第四項第一号に掲げる所得がある場合には、その所得を除く | （当該所得のうちに前条第四項第一号又は第三号に掲げる所得がある場合には、これらの所得を除く |
For a person who, for income tax for 1966 and subsequent years, is subject to the provisions of Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Measures Amendment Act, which remain in force pursuant to Article 6, paragraph (1) of the Supplementary Provisions of the Measures Amendment Act, the provisions of Article 234 (Calculation of the Amount of Tax Exempted for the Manufacture, etc. of New Important Products) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") remain in force. In this case, the phrase "Article 23-2 of the Act on Special Measures Concerning Taxation" in that Article is deemed to be replaced with "Article 23-2 of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 35 of 1966), which remains in force pursuant to Article 6, paragraph (1) of the Supplementary Provisions (Transitional Provisions Concerning Tax Exemption on Income Derived from the Manufacture, etc. of New Important Products by Individuals) of that Act".
昭和四十一年分以後の年分の所得税につき改正措置法附則第六条第一項の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十三条の二第一項の規定の適用を受ける者については、改正前の所得税法施行令（以下「旧令」という。）第二百三十四条（新規重要物産の製造等による免税額の計算）の規定は、なおその効力を有する。この場合において、同条中「租税特別措置法第二十三条の二」とあるのは、「租税特別措置法の一部を改正する法律（昭和四十一年法律第三十五号）附則第六条第一項（個人の新規重要物産の製造等による所得の免税に関する経過規定）の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十三条の二」とする。
Supplementary Provisions, Article 6Transitional Provisions Concerning Withholding on Compensation, Fees, and Similar Payments
第六条（報酬、料金等に係る源泉徴収に関する経過規定）
The provisions of Article 322, item (iii) (Remuneration or Fees Exempt from Withholding) of the New Order apply to the remuneration or fees listed in that item that are payable on or after the Effective Date, and for the remuneration or fees payable before that date, the provisions then in force continue to govern.
新令第三百二十二条第三号（源泉徴収を要しない報酬又は料金）の規定は、施行日以後に支払うべき同号に掲げる報酬又は料金について適用し、同日前に支払うべき当該報酬又は料金については、なお従前の例による。
The provisions of Article 326, paragraph (4) (Withholding on Annuities under Life Insurance Contracts, etc.) of the New Order apply to annuities prescribed in Article 209 (Pensions Exempt from Withholding) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act (Act No. 31 of 1966; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") that are payable on or after the Effective Date, and for the annuities payable before that date, the provisions then in force continue to govern.
新令第三百二十六条第四項（生命保険契約等に基づく年金に係る源泉徴収）の規定は、施行日以後に支払うべき所得税法の一部を改正する法律（昭和四十一年法律第三十一号。以下「改正法」という。）による改正後の所得税法（以下「新法」という。）第二百九条（源泉徴収を要しない年金）に規定する年金について適用し、同日前に支払うべき当該年金については、なお従前の例による。
Supplementary Provisions, Article 7Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation
第七条（合算対象世帯員がある場合の予定納税基準額の計算の特例）
Where the provisions of Article 97, paragraph (1) (Tax Amount Where There Is a Household Member Subject to Aggregation) of the Income Tax Act prior to amendment by the Amending Act (hereinafter referred to as the "Former Act") were applied to income tax for 1965, the tax prepayment calculation base for 1966 of the principal income earner and household member subject to aggregation prescribed in that paragraph, as prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the New Act (hereinafter in this Article referred to as the "tax prepayment calculation base"), is to be calculated, in accordance with Article 98 (Calculation of Tax Amount Where There Is a Household Member Subject to Aggregation) of the Former Act, Article 231 (Calculation of the Amount of Income Tax Where There Is an Amount of Dividend Tax Credit That Cannot Be Fully Deducted in the Calculation of the Amount of Aggregated Income Tax) of the Former Order and other methods of calculating the amount of income tax under the provisions of the Former Act and the Former Order, on the basis of the amount calculated pursuant to the provisions of Article 5, paragraphs (1) and (2) of the Supplementary Provisions (Special Provisions on Calculation of the tax prepayment calculation base for 1966) of the Amending Act, read with the terms replaced.
昭和四十年分の所得税につき改正法による改正前の所得税法（以下「旧法」という。）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同項に規定する主たる所得者及び合算対象世帯員の昭和四十一年分の新法第百四条第一項（予定納税額の納付）に規定する予定納税基準額（以下この条において「予定納税基準額」という。）は、旧法第九十八条（合算対象世帯員がある場合の税額の計算）、旧令第二百三十一条（合算所得税額の計算上控除しきれない配当控除の額がある場合の所得税の額の計算）その他旧法及び旧令の規定による所得税の額の計算の方法に従い、改正法附則第五条第一項及び第二項（昭和四十一年分の予定納税基準額の計算の特例）の規定を読み替え、これらの規定により計算した金額をもととして計算する。
Where the provisions of Article 97, paragraph (1) (Tax Amount Where There Is a Household Member Subject to Aggregation) of the New Act were applied to income tax for 1966, the tax prepayment calculation base for 1967 of the principal income earner and household member subject to aggregation prescribed in that paragraph is to be calculated, in accordance with Article 98 (Calculation of Tax Amount Where There Is a Household Member Subject to Aggregation) of the New Act, Article 231 (Calculation of the Amount of Income Tax Where There Is an Amount of Dividend Tax Credit That Cannot Be Fully Deducted in the Calculation of the Amount of Aggregated Income Tax) of the New Order and other methods of calculating the amount of income tax under the provisions of the New Act and the New Order, on the basis of the amount calculated pursuant to the provisions of Article 6, paragraphs (1) and (2) of the Supplementary Provisions (Special Provisions on Calculation of the tax prepayment calculation base for 1967) of the Amending Act, read with the terms replaced.
昭和四十一年分の所得税につき新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同項に規定する主たる所得者及び合算対象世帯員の昭和四十二年分の予定納税基準額は、新法第九十八条（合算対象世帯員がある場合の税額の計算）、新令第二百三十一条（合算所得税額の計算上控除しきれない配当控除の額がある場合の所得税の額の計算）その他新法及び新令の規定による所得税の額の計算の方法に従い、改正法附則第六条第一項及び第二項（昭和四十二年分の予定納税基準額の計算の特例）の規定を読み替え、これらの規定により計算した金額をもととして計算する。
Supplementary Provisions, Article 8Refund of Tax Withheld on Retirement Income Paid before the Effective Date
第八条（施行日前に支払われた退職所得に係る源泉徴収税額の還付）
A claim for a refund pursuant to Article 13, paragraph (1) of the Supplementary Provisions (Refund of Tax Withheld on Retirement Income Paid before the Effective Date) of the Amending Act may be made by a Resident who is able to make it, where the Resident files, during the period from the Effective Date to June 30, 1966, with respect to other severance pay or other such compensation prescribed in that paragraph (hereinafter in this Article referred to as "severance pay or other such compensation") for payment in that year, the declaration on receipt of retirement income prescribed in Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) of the New Act, only until the day preceding the day on which that declaration is filed.
改正法附則第十三条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付）の規定による還付の請求は、これをすることができる居住者が施行日から昭和四十一年六月三十日までの間に同年中の支給に係る他の同項に規定する退職手当等（以下この条において「退職手当等」という。）につき新法第二百三条第四項（退職所得の受給に関する申告書）に規定する退職所得の受給に関する申告書を提出する場合には、当該申告書を提出する日の前日までの間に限り、することができる。
A Resident who intends to make a claim for a refund pursuant to Article 13, paragraph (1) of the Supplementary Provisions of the Amending Act must submit to the competent district director with jurisdiction over the place for tax payment a written claim stating the following matters, attaching documents certifying the matters prescribed in items (iii) and (iv); provided, however, that where the district director finds that there are unavoidable circumstances, it is not necessary to attach those documents.
the claimant's name and domicile (or residence, where the claimant has no domicile in Japan) and, where the place of domicile (or place of residence, where the claimant has no domicile in Japan) differs from the place for tax payment, that place for tax payment;
請求者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
the name or title of the person paying severance pay or other such compensation and the place for tax payment for the income tax on that severance pay or other such compensation under Article 17 (Place for Tax Payment for Income Tax Pertaining to Withholding) of the Former Act (where a designation has been made under Article 18, paragraph (2) (Designation of Locality for Paying over Taxes) of the Former Act, the place for tax payment so designated);
退職手当等の支払者の氏名又は名称及びその退職手当等に係る所得税の旧法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（旧法第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地）
the amount of income tax collected pursuant to the provisions of Articles 199 through 202 (Withholding on Retirement Income) of the Former Act and the date of collection;
旧法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定により徴収された所得税の額及びその徴収の年月日
the amount of the severance pay or other such compensation, the number of years of service forming the basis of the calculation of the retirement income deduction prescribed in Article 201, paragraph (2) (Amount of Tax Withheld from Retirement Income) of the Former Act relating to that severance pay or other such compensation, and other matters that are to form the basis of the calculation of that retirement income deduction;
退職手当等の額及びその退職手当等に係る旧法第二百一条第二項（退職所得に係る源泉徴収税額）に規定する退職所得控除額の計算の基礎となつた勤続年数その他当該退職所得控除額の計算の基礎となるべき事項
the amount of income tax in the case where Article 201 (Amount of Tax Withheld from Retirement Income) and Article 202 (Withholding from Lump-Sum Retirement Payments Deemed to Be Retirement Income) of the New Act, as read with replacement of terms pursuant to Article 3, paragraph (1) of the Supplementary Provisions (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) of the Amending Act, are applied to that severance pay or other such compensation;
the portion, of the balance obtained by deducting the amount of income tax listed in the preceding item from the amount of income tax listed in item (iii), for which the claimant wishes to receive a refund;
other matters useful for reference purposes.
その他参考となるべき事項
A Resident who has made a claim for a refund pursuant to Article 13, paragraph (1) of the Supplementary Provisions of the Amending Act must, when filing, after making the claim, the declaration on receipt of retirement income prescribed in Article 203, paragraph (4) of the New Act or a Tax Return with respect to severance pay or other such compensation paid in 1966, append to those return forms, in addition to the matters to be stated in them, a statement to the effect that the Resident made the claim for the refund and the amount listed in item (vi) of the preceding paragraph.
改正法附則第十三条第一項の規定による還付の請求をした居住者は、その請求をした後昭和四十一年中の支給に係る退職手当等について新法第二百三条第四項に規定する退職所得の受給に関する申告書又は確定申告書を提出する場合には、これらの申告書に記載すべき事項のほか、当該還付の請求をした旨及び前項第六号に掲げる金額をこれらの申告書に附記しなければならない。
The refund pertaining to a claim under Article 13, paragraph (1) of the Supplementary Provisions of the Amending Act is, for the purpose of applying the provisions of the Order for Enforcement of the Act on Fund for Smooth Management of National Tax Revenue (Cabinet Order No. 51 of 1954), deemed to be a refund listed in Article 2, item (i) (Designation of Payments) of that Order.
改正法附則第十三条第一項の規定による請求に係る還付金は、国税収納金整理資金に関する法律施行令（昭和二十九年政令第五十一号）の規定の適用については、同令第二条第一号（支払金の指定）に掲げる還付金とみなす。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 73 of 1966.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
In the supplementary provisions (附則) of Cabinet Order No. 73 of 1966, the date that Cabinet Order comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Measures Amendment Actmachine translation
「改正措置法」
In Article 5 of the supplementary provisions (附則) of Cabinet Order No. 73 of 1966, short name for the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 35 of 1966).
Short name set inSupplementary Provisions, Article 5, paragraph (1)· applies only in this article
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 73 of 1966 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (2)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 73 of 1966, short name for the 1966 Act partially amending the Income Tax Act (Act No. 31 of 1966).
Short name set inSupplementary Provisions, Article 6, paragraph (2)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 73 of 1966, the Income Tax Act as amended by the 1966 Act partially amending the Income Tax Act (Act No. 31 of 1966).
Short name set inSupplementary Provisions, Article 6, paragraph (2)
tax prepayment calculation basemachine translation
「予定納税基準額」
The 1966 tax prepayment calculation base, under Article 104, paragraph (1) of the Income Tax Act as Act No. 31 of 1966 left it, of a principal income earner (主たる所得者) and the household members whose income was added to theirs (合算対象世帯員) for 1965 income tax under Article 97, paragraph (1) of the Income Tax Act as it stood before Act No. 31 of 1966, which this article computes by the former method of calculating tax.
Short name set inSupplementary Provisions, Article 7, paragraph (1)· applies only in this article
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 73 of 1966, the Income Tax Act as it stood before the 1966 Act partially amending the Income Tax Act (Act No. 31 of 1966) amended it.
Short name set inSupplementary Provisions, Article 7, paragraph (1)
severance pay or other such compensationmachine translation
「退職手当等」
Severance pay or other such compensation paid in 1966, as Article 13, paragraph (1) of the supplementary provisions (附則) of the 1966 Act amending the Income Tax Act (Act No. 31 of 1966) refers to in providing for a refund of tax withheld from retirement income paid before that Act came into effect.
Short name set inSupplementary Provisions, Article 8, paragraph (1)· applies only in this article
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.