Supplementary Provisions, Article 7Transitional Provisions Concerning Withholding on Compensation, Fees, and Similar Payments
第七条（報酬、料金等に係る源泉徴収に関する経過規定）
The provisions of Article 320, paragraph (3) (Withholding from Remuneration or Fees, Contract Money, or Monetary Awards) of the New Order (limited to the part pertaining to professional wrestlers and professional golfers) apply to the remuneration or fees listed in Article 204, paragraph (1), item (iv) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act (Act No. 20 of 1967; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") that are payable on or after January 1, 1968.
新令第三百二十条第三項（報酬、料金、契約金又は賞金に係る源泉徴収）（プロレスラー及びプロゴルファーに係る部分に限る。）の規定は、昭和四十三年一月一日以後に支払うべき所得税法の一部を改正する法律（昭和四十二年法律第二十号。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。）第二百四条第一項第四号（報酬、料金等に係る源泉徴収義務）に掲げる報酬又は料金について適用する。
The provisions of Article 326, paragraph (4) (Withholding on Annuities under Life Insurance Contracts, etc.) or Article 332, item (iii) (Domestic Source Income of Nonresidents Not Exempt from Withholding) of the New Order apply to annuities payable on or after August 1, 1967 that are annuities prescribed in Article 209 (Pensions Exempt from Withholding) of the New Act or annuities prescribed in Article 332, item (iii) of the New Order, and for those 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）又は第三百三十二条第三号（源泉徴収を免除されない非居住者の国内源泉所得）の規定は、昭和四十二年八月一日以後に支払うべき新法第二百九条（源泉徴収を要しない年金）に規定する年金又は新令第三百三十二条第三号に規定する年金について適用し、同日前に支払うべきこれらの年金については、なお従前の例による。
Supplementary Provisions, Article 8Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation
第八条（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 1966, the tax prepayment calculation base for 1967 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, 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 9, 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四十二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、改正法附則第九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 9Refund of Tax Withheld from Retirement Income Paid on or before March 31, 1967
第九条（昭和四十二年三月三十一日までに支払われた退職所得に係る源泉徴収税額の還付）
Where a Resident who, on or before March 31, 1967, received payment, for payment in that year, of severance pay or other such compensation prescribed in Article 20, paragraph (1) of the Supplementary Provisions (Refund of Tax Withheld from Retirement Income Paid on or before March 31, 1967) of the Amending Act (hereinafter in this Article referred to as "severance pay or other such compensation") receives, during the period from April 1 to May 31 of that year, payment of other severance pay or other such compensation for payment in that year, and files, with respect to that other severance pay or other such compensation, the declaration on receipt of retirement income prescribed in Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) of the Former Act stating the amount listed in paragraph (1), item (ii) of that Article, a claim for a refund pursuant to Article 20, paragraph (1) of the Supplementary Provisions of the Amending Act may be made only for the amount by which the amount of income tax collected pursuant to the provisions of Articles 199 through 202 (Withholding on Retirement Income) of the Former Act with respect to severance pay or other such compensation for payment in that year and paid on or before March 31 of that year exceeds the tax amount listed in Appended Table 6 of the Supplementary Provisions of the Amending Act prescribed in Article 201, paragraph (1), item (ii) of the New Act, as read with replacement of terms pursuant to Article 3, paragraph (1) of the Supplementary Provisions of the Amending Act, 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) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1967) of the Supplementary Provisions of the Amending Act, are applied to that other severance pay or other such compensation.
昭和四十二年三月三十一日までに同年中の支給に係る改正法附則第二十条第一項（昭和四十二年三月三十一日までに支払われた退職所得に係る源泉徴収税額の還付）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。）の支払を受けた居住者が同年四月一日から同年五月三十一日までの間に同年中の支給に係る他の退職手当等の支払を受けた場合において、当該他の退職手当等につき旧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に同条第一項第二号に掲げる金額を記載して提出したときは、改正法附則第二十条第一項の規定による還付の請求は、同年中の支給に係る退職手当等で同年三月三十一日までに支払われたものにつき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が、当該他の退職手当等につき改正法附則第三条第一項（昭和四十二年分の所得税の所得控除及び税額の計算の特例）の規定により読み替えられた新法第二百一条（退職所得に係る源泉徴収税額）及び新法第二百二条（退職所得とみなされる退職一時金に係る源泉徴収）の規定を適用した場合における改正法附則第三条第一項の規定により読み替えられた新法第二百一条第一項第二号に規定する改正法附則別表第六に掲げる税額をこえる場合に限り、そのこえる金額についてすることができる。
A claim for a refund pursuant to Article 20, paragraph (1) of the Supplementary Provisions 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 date of enforcement of this Cabinet Order to August 31, 1967, with respect to other severance pay or other such compensation for payment in that year, the declaration on receipt of retirement income prescribed in Article 203, paragraph (4) of the New Act, only until the day preceding the day on which that declaration is filed.
改正法附則第二十条第一項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この政令の施行の日から昭和四十二年八月三十一日までの間に同年中の支給に係る他の退職手当等につき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 20, 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 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 years of service pertaining to that severance pay or other such compensation, and other matters that are to form the basis of the calculation of the years of service;
退職手当等の額及びその退職手当等に係る勤続年数その他勤続年数の計算の基礎となるべき事項
the tax amount listed in Appended Table 6 of the Supplementary Provisions of the Amending Act in the case where the provisions of Article 201 and Article 202 of the New Act, as read with replacement of terms pursuant to Article 3, paragraph (1) of the Supplementary Provisions 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 20, 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 1967, 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.
改正法附則第二十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四十二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 20, 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.
改正法附則第二十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. 105 of 1967.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 105 of 1967 amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 105 of 1967, short name for the 1967 Act partially amending the Income Tax Act (Act No. 20 of 1967).
Short name set inSupplementary Provisions, Article 7, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 105 of 1967, the Income Tax Act as amended by the 1967 Act partially amending the Income Tax Act (Act No. 20 of 1967).
Short name set inSupplementary Provisions, Article 7, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 105 of 1967, the Income Tax Act as it stood before the Act those supplementary provisions call the amending Act (改正法) amended it.
Short name set inSupplementary Provisions, Article 8, paragraph (1)
severance pay or other such compensationmachine translation
「退職手当等」
Severance pay or other such compensation paid in 1967, as Article 20, paragraph (1) of the supplementary provisions (附則) of the 1967 Act amending the Income Tax Act (Act No. 20 of 1967) refers to in providing for a refund of tax withheld from retirement income paid by 31 March 1967.
Short name set inSupplementary Provisions, Article 9, 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.