Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect as of January 1, 1989; provided, however, that the provisions listed in the following items come into effect as of the date specified respectively in those items.
この政令は、昭和六十四年一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。
the following provisions: the date of promulgation
次に掲げる規定 公布の日
the provision in Article 1 amending Article 137, paragraph (1) of the Order for Enforcement of the Income Tax Act and the provision of Article 5 of the Supplementary Provisions;
第一条中所得税法施行令第百三十七条第一項の改正規定及び附則第五条の規定
Omitted
略
the following provisions: April 1, 1989
次に掲げる規定 昭和六十四年四月一日
the provision in Article 1 amending the table of contents of the Order for Enforcement of the Income Tax Act (limited to the part amending "Article 342" to "Article 346"), the provision deleting Article 26 of that Order, the provision making Article 25-2 of that Order Article 26 of that Order, the provision deleting Articles 27 through 28-2 of that Order, the provision amending Article 29 of that Order, the provision making that Article Article 27 of that Order and adding two Articles after that Article, the provision deleting Article 29-2 of that Order, the provisions amending Article 30, Article 60, Article 64, paragraph (1), item (ii), Article 81, item (ii), Article 138, Article 139, Article 280, paragraph (2), items (ii) through (iv) and Article 291, item (iii) of that Order, the provision deleting item (iv) of that Article, the provision making item (v) of that Article item (iv), item (vi) item (v) and item (vii) item (vi), and adding six paragraphs to that Article, the provision amending Article 335, paragraph (2) of that Order, the provision making Article 342 of that Order Article 346 of that Order, making Article 341 of that Order Article 345 of that Order, and adding four Articles after Article 340 of that Order, and the provisions of Articles 2-2, 4, 6, 8 and 9 of the Supplementary Provisions.
第一条中所得税法施行令の目次の改正規定（「第三百四十二条」を「第三百四十六条」に改める部分に限る。）、同令第二十六条を削る改正規定、同令第二十五条の二を同令第二十六条とする改正規定、同令第二十七条から第二十八条の二までを削る改正規定、同令第二十九条の改正規定、同条を同令第二十七条とし、同条の次に二条を加える改正規定、同令第二十九条の二を削る改正規定、同令第三十条、第六十条、第六十四条第一項第二号、第八十一条第二号、第百三十八条、第百三十九条、第二百八十条第二項第二号から第四号まで及び第二百九十一条第三号の改正規定、同条第四号を削る改正規定、同条中第五号を第四号とし、第六号を第五号とし、第七号を第六号とし、同条に六項を加える改正規定、同令第三百三十五条第二項の改正規定並びに同令第三百四十二条を同令第三百四十六条とし、同令第三百四十一条を同令第三百四十五条とし、同令第三百四十条の次に四条を加える改正規定並びに附則第二条の二、第四条、第六条、第八条及び第九条の規定
Supplementary Provisions, Article 2Basic Principle of Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act
第二条（所得税法施行令の一部改正に伴う経過措置の原則）
Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 1 (hereinafter referred to as the "New Order for Enforcement of the Income Tax Act") apply to the income tax for 1989 and thereafter, and for the income tax for 1988 and earlier, the provisions then in force continue to govern.
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施行令（以下「新所得税法施行令」という。）の規定は、昭和六十四年分以後の所得税について適用し、昭和六十三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 2-2Transitional Measures Concerning Nontaxability of Public Corporations, etc. and Public Interest Trusts
第二条の二（公共法人等及び公益信託に係る非課税に関する経過措置）
The amount calculated as specified by Cabinet Order prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988; hereinafter referred to as the "Amending Act") is to be the amount calculated by dividing the amount obtained by multiplying the amount of the distribution of proceeds of the Securities Investment Trust prescribed in that paragraph that corresponds to the calculation period for the distribution of proceeds of that Securities Investment Trust that includes April 1, 1989, by the number of days in the period from the first day of that calculation period to March 31 of that year, by the number of days in that calculation period.
所得税法等の一部を改正する法律（昭和六十三年法律第百九号。以下「改正法」という。）附則第四条第二項に規定する政令で定めるところにより計算した金額は、同項に規定する証券投資信託の収益の分配で平成元年四月一日を含む当該証券投資信託の収益の分配の計算期間に対応するものの額に当該計算期間の初日から同年三月三十一日までの期間の日数を乗じた額を当該計算期間の日数で除して計算した金額とする。
With regard to the application of Article 51 of the New Order for Enforcement of the Income Tax Act to the amount of the distribution of proceeds of the Securities Investment Trust prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act that corresponds to the calculation period for the distribution of proceeds of that Securities Investment Trust that includes April 1, 1989, the phrase "throughout the calculation period" in Article 51, item (i) of the New Order for Enforcement of the Income Tax Act is deemed to be replaced with "throughout the period from April 1, 1989 to the last day of the calculation period that includes that date (referred to as the "period under the new law" in the following item)", the phrase "the amount of interest or distribution of proceeds" is deemed to be replaced with "the portion of the amount of interest or distribution of proceeds other than the amount calculated pursuant to the provisions of Article 2-2, paragraph (1) (Transitional Measures Concerning Tax Exemption for Public Corporations, etc. and Public Interest Trusts) of the Supplementary Provisions of the Cabinet Order on the Arrangement, etc. of Related Cabinet Orders upon the Enforcement of the Act Partially Amending the Income Tax Act, etc. (Cabinet Order No. 362 of 1988) (referred to as the "amount of distribution of profits for the period under the new law" in the following item)", the phrase "calculation period for interest or distribution of proceeds" in Article 51, item (ii) of the New Order for Enforcement of the Income Tax Act is deemed to be replaced with "period under the new law", the phrase "the end date of that calculation period" is deemed to be replaced with "the end date of the period under the new law", the phrase "the amount of interest or distribution of proceeds corresponding to that calculation period" is deemed to be replaced with "the amount of distribution of profits for the period under the new law", and the phrase "the number of days in that calculation period" is deemed to be replaced with "the number of days in the period under the new law".
改正法附則第四条第二項に規定する証券投資信託の収益の分配で平成元年四月一日を含む当該証券投資信託の収益の分配の計算期間に対応するものの額に係る新所得税法施行令第五十一条の規定の適用については、同条第一号中「計算期間を通じて」とあるのは「平成元年四月一日を含む計算期間のうち同日から当該計算期間の末日までの期間（次号において「新法適用期間」という。）を通じて」と、「利子又は収益の分配の額」とあるのは「利子又は収益の分配の額のうち、所得税法等の一部を改正する法律の施行に伴う関係政令の整備等に関する政令（昭和六十三年政令第三百六十二号）附則第二条の二第一項（公共法人等及び公益信託に係る非課税に関する経過措置）の規定により計算した金額以外の部分の金額（次号において「新法適用期間対応収益の分配の額」という。）」と、同条第二号中「利子又は収益の分配の計算期間」とあるのは「新法適用期間」と、「当該計算期間の終了の日」とあるのは「新法適用期間の終了の日」と、「当該計算期間に対応する利子又は収益の分配の額」とあるのは「新法適用期間対応収益の分配の額」と、「当該計算期間の日数」とあるのは「新法適用期間の日数」とする。
Supplementary Provisions, Article 3Transitional Measures Concerning the Special Provisions on Retirement Income Deduction
第三条（退職所得控除額の特例に関する経過措置）
Article 70, paragraph (2) of the New Order for Enforcement of the Income Tax Act applies where the earlier severance pay or other such compensation prescribed in that paragraph is to be received on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and where that earlier severance pay or other such compensation is to be received before the Effective Date, the phrase "Article 30, paragraph (3) of the Act" in Article 70, paragraph (2) of the Order for Enforcement of the Income Tax Act before the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Order for Enforcement of the Income Tax Act") is deemed to be replaced with "Article 30, paragraph (3) of the Act before the amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988)", and the provisions of that paragraph are to apply.
新所得税法施行令第七十条第二項の規定は、同項に規定する前の退職手当等がこの政令の施行の日（以下「施行日」という。）以後に支払を受けるべきものである場合について適用し、当該前の退職手当等が施行日前に支払を受けるべきものである場合については、第一条の規定による改正前の所得税法施行令（以下「旧所得税法施行令」という。）第七十条第二項中「法第三十条第三項」とあるのは、「所得税法等の一部を改正する法律（昭和六十三年法律第百九号）第一条（所得税法の一部改正）の規定による改正前の法第三十条第三項」として、同項の規定の例によるものとする。
Supplementary Provisions, Article 4Transitional Measures Concerning Assets Equivalent to Inventory That Are Not Treated as the Source of Capital Gains
第四条（譲渡所得の基因とされない棚卸資産に準ずる資産に関する経過措置）
The provisions of Article 81, item (ii) of the New Order for Enforcement of the Income Tax Act apply to Depreciable Assets listed in that item that an individual transfers on or after April 1, 1989, and the provisions then in force continue to govern Depreciable Assets listed in Article 81, item (ii) of the Former Order for Enforcement of the Income Tax Act that an individual transferred before that date.
新所得税法施行令第八十一条第二号の規定は、個人が昭和六十四年四月一日以後に譲渡をする同号に掲げる減価償却資産について適用し、個人が同日前に譲渡をした旧所得税法施行令第八十一条第二号に掲げる減価償却資産については、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures Concerning the Calculation of the Depreciation Allowance for Deferred Assets
第五条（繰延資産の償却費の計算に関する経過措置）
The provisions of Article 137, paragraph (1) of the New Order for Enforcement of the Income Tax Act apply to the calculation of the depreciation allowance for Deferred Assets prescribed in that paragraph that an individual expends on or after the day of enforcement of the Consumption Tax Act (Act No. 108 of 1988), and the provisions then in force continue to govern the calculation of the depreciation allowance for Deferred Assets prescribed in Article 137, paragraph (1) of the Former Order for Enforcement of the Income Tax Act that an individual expended before that day.
新所得税法施行令第百三十七条第一項の規定は、個人の消費税法（昭和六十三年法律第百八号）の施行の日以後に支出する同項に規定する繰延資産の償却費の計算について適用し、個人の同日前に支出した旧所得税法施行令第百三十七条第一項に規定する繰延資産の償却費の計算については、なお従前の例による。
Supplementary Provisions, Article 6Transitional Measures Concerning the Inclusion in Necessary Expenses of the Acquisition Price of Small-Value Depreciable Assets, etc.
第六条（少額の減価償却資産の取得価額の必要経費算入等に関する経過措置）
The provisions of Article 138 of the New Order for Enforcement of the Income Tax Act apply where an individual uses for his or her business a Depreciable Asset prescribed in that Article that the individual acquires or produces (hereinafter in this paragraph referred to as "acquisition, etc.") on or after April 1, 1989, and the provisions then in force continue to govern where an individual used for his or her business a Depreciable Asset prescribed in Article 138 of the Former Order for Enforcement of the Income Tax Act that the individual acquired or produced before that date.
新所得税法施行令第百三十八条の規定は、個人が昭和六十四年四月一日以後に取得又は製作（以下この項において「取得等」という。）をした同条に規定する減価償却資産をその業務の用に供する場合について適用し、個人が同日前に取得等をした旧所得税法施行令第百三十八条に規定する減価償却資産をその業務の用に供した場合については、なお従前の例による。
The provisions of Article 139 of the New Order for Enforcement of the Income Tax Act apply where an individual expends the expenses prescribed in that Article on or after April 1, 1989, and the provisions then in force continue to govern where an individual expended the expenses prescribed in Article 139 of the Former Order for Enforcement of the Income Tax Act before that date.
新所得税法施行令第百三十九条の規定は、個人が昭和六十四年四月一日以後に同条に規定する費用を支出する場合について適用し、個人が同日前に旧所得税法施行令第百三十九条に規定する費用を支出した場合については、なお従前の例による。
Supplementary Provisions, Article 7Transitional Measures Concerning the Maximum Carry-Over Credit, etc. and the Carried-Over Amounts of Foreign Income Tax, etc.
第七条（繰越控除限度額等及び繰越外国所得税額等に関する経過措置）
With regard to the application of Article 224, paragraph (1) and Article 225, paragraph (1) of the New Order for Enforcement of the Income Tax Act to the deduction from the amount of income tax of a Resident for each of tax years 1989 through 1993, the phrase "the preceding three years" in these provisions is deemed to be replaced with "the preceding five years"; provided, however, that with regard to the application of these provisions to the deduction from the amount of income tax for tax year 1993, there is deemed to be no unused portion within the maximum creditable amount for national tax or unused portion within the maximum creditable amount for local taxes under Article 224, paragraph (1) of the New Order for Enforcement of the Income Tax Act, and no amount exceeding the credit limit under Article 225, paragraph (1) of the New Order for Enforcement of the Income Tax Act, for tax year 1989.
居住者の昭和六十四年から昭和六十八年までの各年分の所得税の額からの控除に係る新所得税法施行令第二百二十四条第一項及び第二百二十五条第一項の規定の適用については、これらの規定中「前三年」とあるのは、「前五年」とする。ただし、昭和六十八年分の所得税の額からの控除に係るこれらの規定の適用については、昭和六十四年分の新所得税法施行令第二百二十四条第一項の国税の控除余裕額又は地方税の控除余裕額及び新所得税法施行令第二百二十五条第一項の控除限度超過額はないものとする。
Supplementary Provisions, Article 8Transitional Measures Concerning Income from Transfer of Assets in Japan
第八条（国内にある資産の譲渡による所得に関する経過措置）
The provisions of Article 280, paragraph (2) of the New Order for Enforcement of the Income Tax Act apply to income arising from the transfer of assets referred to in that paragraph that is made on or after April 1, 1989, and the provisions then in force continue to govern income arising from the transfer of assets referred to in that paragraph that was made before that date.
新所得税法施行令第二百八十条第二項の規定は、昭和六十四年四月一日以後に行う同項の資産の譲渡により生ずる所得について適用し、同日前に行つた同項の資産の譲渡により生ずる所得については、なお従前の例による。
Supplementary Provisions, Article 9Transitional Measures Concerning Taxable Income of Nonresidents without a Permanent Establishment
第九条（恒久的施設を有しない非居住者の課税所得に関する経過措置）
The provisions of Article 291, paragraph (1), item (iii), (c) of the New Order for Enforcement of the Income Tax Act apply to income from the transfer of share certificates, etc. prescribed in that item that is made on or after April 1, 1989, and the provisions then in force continue to govern income from the transfer of share certificates, etc. that was made before that date.
新所得税法施行令第二百九十一条第一項第三号ハの規定は、昭和六十四年四月一日以後に行う同号に規定する株券等の譲渡による所得について適用し、同日前に行つた株券等の譲渡による所得については、なお従前の例による。
Supplementary Provisions, Article 10Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation
第十条（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 Article 97, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) before amendment by Article 1 of the Amending Act (hereinafter referred to as the "Former Income Tax Act" in this Article) applied with respect to income tax for tax year 1988, the tax prepayment calculation base prescribed in Article 104, paragraph (1) of the Income Tax Act after amendment by Article 1 of the Amending Act, for tax year 1989, of the principal income earner and the household members subject to aggregation prescribed in Article 97, paragraph (1) of the Former Income Tax Act is to be calculated pursuant to Article 7, paragraph (1) of the Supplementary Provisions of the Amending Act, on the assumption that, with respect to the income tax of those persons for tax year 1988, Articles 97 and 98 of the Former Income Tax Act (excluding Article 98, paragraph (4), items (i) and (ii)) had not applied.
昭和六十三年分の所得税につき改正法第一条の規定による改正前の所得税法（昭和四十年法律第三十三号。以下この条において「旧所得税法」という。）第九十七条第一項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六十四年分の改正法第一条の規定による改正後の所得税法第百四条第一項に規定する予定納税基準額は、これらの者の昭和六十三年分の所得税については旧所得税法第九十七条及び第九十八条（同条第四項第一号及び第二号を除く。）の規定の適用がなかつたものとして改正法附則第七条第一項の規定により計算する。
New Order for Enforcement of the Income Tax Actmachine translation
「新所得税法施行令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 362 of 1988.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 362 of 1988, short name for the 1988 Act partially amending the Income Tax Act and other laws (Act No. 109 of 1988).
Short name set inSupplementary Provisions, Article 2-2, paragraph (1)
period under the new lawmachine translation
「新法適用期間」
In Article 2-2, paragraph (2) of the supplementary provisions (附則) of Cabinet Order No. 362 of 1988, the part of a securities investment trust's distribution calculation period that includes 1 April 1989, running from that day to the end of the period.
Short name set inSupplementary Provisions, Article 2-2, paragraph (2)· applies only in this provision and in Article 51, paragraph (1), item (ii)
amount of distribution of profits for the period under the new lawmachine translation
「新法適用期間対応収益の分配の額」
In Article 2-2, paragraph (2) of the supplementary provisions (附則) of Cabinet Order No. 362 of 1988, the part of a securities investment trust's distribution of profits for the calculation period that includes 1 April 1989, other than the amount worked out under paragraph (1) of that Article.
Short name set inSupplementary Provisions, Article 2-2, paragraph (2)· applies only in this provision and in Article 51, paragraph (1), item (ii)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 362 of 1988, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Order for Enforcement of the Income Tax Actmachine translation
「旧所得税法施行令」
This Cabinet Order as it stood before Article 1 of Cabinet Order No. 362 of 1988 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
acquisition, etc.machine translation
「取得等」
The acquisition or manufacture of a depreciable asset by an individual.
Short name set inSupplementary Provisions, Article 6, paragraph (1)· applies only in this paragraph
the Former Income Tax Actmachine translation
「旧所得税法」
In Article 10 of the supplementary provisions (附則) of Cabinet Order No. 362 of 1988, the Income Tax Act as it stood before Article 1 of the Act those supplementary provisions call the amending Act (改正法) amended it.
Short name set inSupplementary Provisions, Article 10, paragraph (1)· applies only in this article