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, 1978.
この政令は、昭和五十三年四月一日から施行する。
Supplementary Provisions, Article 2Principles of Transitional Measures
第二条（経過措置の原則）
Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to income tax for 1978 and subsequent years, and the provisions then in force continue to govern income tax for 1977 and earlier years.
別段の定めがあるものを除き、改正後の所得税法施行令（以下「新令」という。）の規定は、昭和五十三年分以後の所得税について適用し、昭和五十二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 Scope of Securities Covered by the Tax Exemption System for Interest, etc. on Small-Amount Deposits
第三条（少額預金の利子等の非課税制度の対象とされる有価証券の範囲に関する経過措置）
The provisions of Article 33 (Scope of Securities Treated as Nontaxable for Interest Income, etc.) of the New Order apply to the Securities prescribed in Article 10, paragraph (1) (Nontaxable Interest Income, etc. on Small-Amount Deposits) of the Income Tax Act that are purchased on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those Securities purchased before the Effective Date.
新令第三十三条（利子所得等について非課税とされる有価証券の範囲）の規定は、この政令の施行の日（以下「施行日」という。）以後に購入する所得税法第十条第一項（少額預金の利子所得等の非課税）に規定する有価証券について適用し、施行日前に購入した当該有価証券については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning the Valuation of Inventory Assets and the Depreciation of Depreciable Assets
第四条（たな卸資産の評価及び減価償却資産の償却に関する経過措置）
The provisions of Article 99-2 (Special Methods of Valuation of Inventory Assets) (limited to the portion pertaining to the approval under paragraph (1) of that Article) and Article 120-2 (Special Methods of Depreciation of Depreciable Assets) (limited to the portion pertaining to the approval under paragraph (1) of that Article) of the New Order apply to cases where an individual submits a written application for obtaining the approval under Article 99-2, paragraph (1) or Article 120-2, paragraph (1) of the New Order on or after July 1, 1978, and the provisions then in force continue to govern cases where an individual submits those written applications before that date.
新令第九十九条の二（たな卸資産の特別な評価の方法）（同条第一項の承認に係る部分に限る。）及び第百二十条の二（減価償却資産の特別な償却の方法）（同条第一項の承認に係る部分に限る。）の規定は、個人が昭和五十三年七月一日以後に新令第九十九条の二第一項又は第百二十条の二第一項の承認を受けるため申請書を提出する場合について適用し、個人が同日前にこれらの申請書を提出する場合については、なお従前の例による。
The approval of the regional commissioner given under the provisions of Article 99-2 (Special Methods of Valuation of Inventory Assets) or Article 120-2 (Special Methods of Depreciation of Depreciable Assets) of the Order for Enforcement of the Income Tax Act before amendment is deemed to be the approval of the district director given under the provisions of Article 99-2 or Article 120-2 of the New Order.
Supplementary Provisions, Article 5Transitional Measures Concerning the Calculation of the Maximum Credit for the Foreign Tax Credit
第五条（外国税額控除の控除限度額の計算に関する経過措置）
With regard to the application of the provisions of Article 222, paragraph (5) (Calculation of Maximum Credit) of the New Order to an individual who sets aside a reserve for pollution prevention under the provisions of Article 6, paragraph (2) (Transitional Measures Concerning Reserves of Individuals) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978), the phrase "(Reserve for Exploration)" in Article 222, paragraph (5) of the New Order is deemed to be replaced with "(Reserve for Exploration) or Article 6, paragraph (2) (Transitional Measures Concerning Reserves of Individuals) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978)".
租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号）附則第六条第二項（個人の準備金に関する経過措置）の規定により公害防止準備金を積み立てる個人に係る新令第二百二十二条第五項（控除限度額の計算）の規定の適用については、同項中「（探鉱準備金）」とあるのは、「（探鉱準備金）若しくは租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号）附則第六条第二項（個人の準備金に関する経過措置）」とする。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 77 of 1978.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 77 of 1978, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
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.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner 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)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.