Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on April 1, 2014; provided, however, that the provisions set out in the following items come into effect on the dates specified respectively in those items:
この政令は、平成二十六年四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 provisions of Article 1 amending Article 10, paragraph (1), item (i) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 31-2 of that Order, the provisions amending Article 82-2, paragraph (1) of that Order, the provisions amending Article 319-6 of that Order, the provisions amending Article 319-7, paragraph (2) of that Order, and the provisions amending Article 319-12, paragraph (1) of that Order: October 1, 2015;
第一条中所得税法施行令第十条第一項第一号の改正規定、同令第三十一条の二の改正規定、同令第八十二条の二第一項の改正規定、同令第三百十九条の六の改正規定、同令第三百十九条の七第二項の改正規定及び同令第三百十九条の十二第一項の改正規定 平成二十七年十月一日
the provisions of Article 1 amending Article 344-2 of the Order for Enforcement of the Income Tax Act and the provisions amending Article 352-2 of that Order, and the provisions of Articles 12 and 14 of the Supplementary Provisions: January 1, 2016;
the provisions of Article 1 amending Article 33, paragraph (4), item (vi) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 61, paragraph (1), item (xi) of that Order, the provisions amending Article 109, paragraph (1) of that Order, the provisions amending Article 336, paragraph (2), item (v) of that Order, and the provisions amending Article 345, paragraph (2) of that Order, and the provisions of Articles 3 and 10 of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 45 of 2013);
the provisions of Article 1 amending Article 93 of the Order for Enforcement of the Income Tax Act and the provisions of Article 4 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Facilitation of Reconstruction of Condominiums, etc. (Act No. 80 of 2014);
第一条中所得税法施行令第九十三条の改正規定及び附則第四条の規定 マンションの建替えの円滑化等に関する法律の一部を改正する法律（平成二十六年法律第八十号）の施行の日
the provisions of Article 1 amending Article 217, item (iv) of the Order for Enforcement of the Income Tax Act and the provisions adding one item to Article 217-2, paragraph (3) of that Order, and the provisions of Article 8, paragraph (2) and Article 9 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (Act No. 66 of 2012).
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 the amendment under the provisions of Article 1 (hereinafter referred to as the "New Order") apply to income tax for 2014 and subsequent years, and the provisions then in force continue to govern income tax for 2013 and earlier years.
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「新令」という。）の規定は、平成二十六年分以後の所得税について適用し、平成二十五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 Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc.
第三条（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等に関する経過措置）
The provisions of Article 61, paragraph (1) (limited to the portion pertaining to item (xi)) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc.) of the New Order apply to the events listed in item (xi) of that paragraph that occur on or after the date specified in Article 1, item (iii) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the events listed in Article 61, paragraph (1), item (xi) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc.) of the Order for Enforcement of the Income Tax Act before the amendment under the provisions of Article 1 (hereinafter referred to as the "Former Order") that occurred before that date.
新令第六十一条第一項（第十一号に係る部分に限る。）（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等）の規定は、附則第一条第三号（施行期日）に定める日以後に生ずる同項第十一号に掲げる事由について適用し、同日前に生じた第一条の規定による改正前の所得税法施行令（以下「旧令」という。）第六十一条第一項第十一号（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等）に掲げる事由については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning Unavoidable Grounds Similar to Expropriation
第四条（収用に類するやむを得ない事由に関する経過措置）
The provisions of Article 93 (Unavoidable Grounds Similar to Expropriation) of the New Order apply to the unavoidable grounds prescribed in Article 93 of the New Order that arise on or after the date specified in Article 1, item (iv) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the unavoidable grounds prescribed in Article 93 (Unavoidable Grounds Similar to Expropriation) of the Former Order that arose before that date.
Supplementary Provisions, Article 5Transitional Measures Concerning the Calculation, etc. of the Amount of Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster
第五条（生活に通常必要でない資産の災害による損失額の計算等に関する経過措置）
The provisions of Article 178, paragraph (1) (limited to the portion pertaining to item (ii)) (Calculation, etc. of the Amount of Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster) of the New Order apply to the amount of losses prescribed in Article 62, paragraph (1) (Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster) of the Income Tax Act after the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; hereinafter referred to as the "Amending Act") (the Income Tax Act as so amended being hereinafter referred to as the "New Act") that arises from a Disaster or theft or embezzlement on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and to the amount of losses prescribed in Article 69, paragraph (2) (Aggregation of Profits and Losses) of the New Act that arises from a transfer, lease or other act on or after the Effective Date, and the provisions then in force continue to govern the amount of losses prescribed in Article 62, paragraph (1) (Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster) of the Income Tax Act before the amendment under the provisions of Article 1 of the Amending Act (the Income Tax Act before that amendment being hereinafter referred to as the "Former Act") that arose from a Disaster or theft or embezzlement before the Effective Date, and the amount of losses prescribed in Article 69, paragraph (2) (Aggregation of Profits and Losses) of the Former Act that arose from a transfer, lease or other act before the Effective Date.
新令第百七十八条第一項（第二号に係る部分に限る。）（生活に通常必要でない資産の災害による損失額の計算等）の規定は、この政令の施行の日（以下「施行日」という。）以後の災害又は盗難若しくは横領により生ずる所得税法等の一部を改正する法律（平成二十六年法律第十号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第六十二条第一項（生活に通常必要でない資産の災害による損失）に規定する損失の金額及び施行日以後の譲渡、貸付けその他の行為により生ずる新法第六十九条第二項（損益通算）に規定する損失の金額について適用し、施行日前の災害又は盗難若しくは横領により生じた改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第六十二条第一項（生活に通常必要でない資産の災害による損失）に規定する損失の金額及び施行日前の譲渡、貸付けその他の行為により生じた旧法第六十九条第二項（損益通算）に規定する損失の金額については、なお従前の例による。
Supplementary Provisions, Article 6Transitional Measures Concerning the Scope of Life Mutual Aid Contracts or Similar Contracts
第六条（生命共済契約等の範囲に関する経過措置）
The provisions of Article 210 (limited to the portion pertaining to item (iv)) (Scope of Life Mutual Aid Contracts or Similar Contracts) of the New Order apply to the new life insurance premium or old life insurance premium prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the New Act, the nursing care and medical insurance premium prescribed in paragraph (2) of that Article, or the new individual pension insurance premium or old individual pension insurance premium prescribed in paragraph (3) of that Article, that a Resident pays on or after the Effective Date, and the provisions then in force continue to govern the new life insurance premium or old life insurance premium prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Former Act, the nursing care and medical insurance premium prescribed in paragraph (2) of that Article, or the new individual pension insurance premium or old individual pension insurance premium prescribed in paragraph (3) of that Article, that a Resident paid before the Effective Date.
Supplementary Provisions, Article 7Transitional Measures Concerning the Scope of Contracts Pertaining to Mutual Aid Subject to Earthquake Insurance Premium Deduction
第七条（地震保険料控除の対象となる共済に係る契約の範囲に関する経過措置）
The provisions of Article 214 (limited to the portion pertaining to item (iv)) (Scope of Contracts Pertaining to Mutual Aid Subject to Earthquake Insurance Premium Deduction) of the New Order apply to the earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the New Act that a Resident pays on or after the Effective Date, and the provisions then in force continue to govern the earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Former Act that a Resident paid before the Effective Date.
新令第二百十四条（第四号に係る部分に限る。）（地震保険料控除の対象となる共済に係る契約の範囲）の規定は、居住者が施行日以後に支払う新法第七十七条第一項（地震保険料控除）に規定する地震保険料について適用し、居住者が施行日前に支払った旧法第七十七条第一項（地震保険料控除）に規定する地震保険料については、なお従前の例による。
Supplementary Provisions, Article 8Transitional Measures Concerning the Scope of Corporations Significantly Contributing to the Promotion of Public Interest
第八条（公益の増進に著しく寄与する法人の範囲に関する経過措置）
The provisions of Article 217 (limited to the portion pertaining to item (i)-2) (Scope of Corporations Significantly Contributing to the Promotion of Public Interest) of the New Order apply to the specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the New Act that an individual makes on or after the Effective Date, and the provisions then in force continue to govern the specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Former Act that an individual made before the Effective Date.
新令第二百十七条（第一号の二に係る部分に限る。）（公益の増進に著しく寄与する法人の範囲）の規定は、個人が施行日以後に支出する新法第七十八条第一項（寄附金控除）に規定する特定寄附金について適用し、個人が施行日前に支出した旧法第七十八条第一項（寄附金控除）に規定する特定寄附金については、なお従前の例による。
The provisions of Article 217 (limited to the portion pertaining to item (iv)) of the New Order apply to the specified donations prescribed in Article 78, paragraph (1) of the New Act that an individual makes on or after the date specified in Article 1, item (v) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the specified donations prescribed in Article 78, paragraph (1) of the Former Act that an individual made before that date.
新令第二百十七条（第四号に係る部分に限る。）の規定は、個人が附則第一条第五号（施行期日）に定める日以後に支出する新法第七十八条第一項に規定する特定寄附金について適用し、個人が同日前に支出した旧法第七十八条第一項に規定する特定寄附金については、なお従前の例による。
Supplementary Provisions, Article 9Transitional Measures regarding Requirements, etc. for Specified Public Interest Trusts
第九条（特定公益信託の要件等に関する経過措置）
The provisions of Article 217-2, paragraph (3) (limited to the portion pertaining to item (xii)) (Requirements, etc. for Specified Public Interest Trusts) of the New Order apply to money that an individual pays on or after the date specified in Article 1, item (v) (Effective Date) of the Supplementary Provisions to make it the trust property of a specified public interest trust prescribed in Article 78, paragraph (3) (Donation Deduction) of the New Act.
新令第二百十七条の二第三項（第十二号に係る部分に限る。）（特定公益信託の要件等）の規定は、個人が附則第一条第五号（施行期日）に定める日以後に新法第七十八条第三項（寄附金控除）に規定する特定公益信託の信託財産とするために支出する金銭について適用する。
Supplementary Provisions, Article 10Transitional Measures Concerning Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.
第十条（預貯金、株式等に係る利子、配当等の受領者の告知に関する経過措置）
The provisions of Article 336, paragraph (2) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order apply to the dividends and similar income specified in item (v) of that paragraph for which payment is determined on or after the date specified in Article 1, item (iii) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the dividends and similar income specified in Article 336, paragraph (2), item (v) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Former Order for which payment was determined before that date.
新令第三百三十六条第二項（預貯金、株式等に係る利子、配当等の受領者の告知）の規定は、附則第一条第三号（施行期日）に定める日以後に支払の確定する同項第五号に定める配当等について適用し、同日前に支払の確定した旧令第三百三十六条第二項第五号（預貯金、株式等に係る利子、配当等の受領者の告知）に定める配当等については、なお従前の例による。
Supplementary Provisions, Article 11Transitional Measures Concerning the Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.
第十一条（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等に関する経過措置）
The provisions of Article 343, paragraph (3) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the New Order apply to cases where the written application set out in that paragraph is submitted, as prescribed in that paragraph, on or after the Effective Date, and the provisions then in force continue to govern cases where the written application under Article 343, paragraph (3) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Former Order was submitted before the Effective Date.
新令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の規定は、施行日以後に同項の申請書の同項に規定する提出をする場合について適用し、施行日前に旧令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の申請書の提出をした場合については、なお従前の例による。
Supplementary Provisions, Article 12Transitional Measures Concerning Public and Corporate Bonds Excluded from the Scope of Shares, etc.
第十二条（株式等の範囲から除かれる公社債に関する経過措置）
The provisions of Article 344-2 (Public and Corporate Bonds Excluded from the Scope of Shares, etc.) of the New Order apply to the transfer of a share or similar interest prescribed in Article 224-3, paragraph (2) (Notice by Recipients of Consideration for Transferring Shares) of the New Act, or the delivery of redemption money or a similar asset prescribed in paragraph (4) of that Article, that takes place on or after January 1, 2016.
新令第三百四十四条の二（株式等の範囲から除かれる公社債）の規定は、平成二十八年一月一日以後に行われる新法第二百二十四条の三第二項（株式等の譲渡の対価の受領者等の告知）に規定する株式等の譲渡又は同条第四項に規定する償還金等の交付について適用する。
Supplementary Provisions, Article 13Transitional Measures Concerning the Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Settling a Futures Contract
第十三条（先物取引の差金等決済をする者の告知に係る住民票の写しその他の書類の提示等に関する経過措置）
The provisions of Article 350-4, paragraph (3) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Settling a Futures Contract) of the New Order apply to cases where the written application set out in that paragraph is submitted, as prescribed in that paragraph, on or after the Effective Date, and the provisions then in force continue to govern cases where the written application under Article 350-4, paragraph (3) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Settling a Futures Contract) of the Former Order was submitted before the Effective Date.
新令第三百五十条の四第三項（先物取引の差金等決済をする者の告知に係る住民票の写しその他の書類の提示等）の規定は、施行日以後に同項の申請書の同項に規定する提出をする場合について適用し、施行日前に旧令第三百五十条の四第三項（先物取引の差金等決済をする者の告知に係る住民票の写しその他の書類の提示等）の申請書の提出をした場合については、なお従前の例による。
Supplementary Provisions, Article 14Transitional Measures Concerning the Scope of Submission of Payment Reports for Redemption Money or a Similar Asset
第十四条（償還金等の支払調書の提出範囲に関する経過措置）
The provisions of Article 352-2, paragraph (1) and paragraph (2) (limited to the portion pertaining to item (iv)) (Scope of Submission of Payment Reports for Redemption Money or a Similar Asset) of the New Order apply to the delivery of redemption money or a similar asset prescribed in Article 225, paragraph (1), item (xi) (Payment Reports) of the New Act that takes place on or after January 1, 2016.
新令第三百五十二条の二第一項及び第二項（第四号に係る部分に限る。）（償還金等の支払調書の提出範囲）の規定は、平成二十八年一月一日以後に行われる新法第二百二十五条第一項第十一号（支払調書）に規定する償還金等の交付について適用する。
Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents
第十五条（支払調書等の提出の特例に関する経過措置）
The provisions of Article 355, paragraph (4) (Special Provisions on the Submission of Payment Reports and Related Documents) of the New Order (limited to the portion pertaining to the written application under paragraph (1) of that Article) apply to the written application under paragraph (1) of that Article that is submitted on or after the Effective Date.
新令第三百五十五条第四項（支払調書等の提出の特例）（同条第一項の申請書に係る部分に限る。）の規定は、施行日以後に提出する同条第一項の申請書について適用する。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 137 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Article 1 of Cabinet Order No. 137 of 2014 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 137 of 2014, short name for the 2014 Act partially amending the Income Tax Act and other laws (Act No. 10 of 2014).
Short name set inSupplementary Provisions, Article 5, paragraph (1)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 137 of 2014, the Income Tax Act as amended by Article 1 of the 2014 Act partially amending the Income Tax Act and other laws (Act No. 10 of 2014).
Short name set inSupplementary Provisions, Article 5, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 137 of 2014, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 5, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 137 of 2014, the Income Tax Act as it stood before Article 1 of the 2014 Act partially amending the Income Tax Act and other laws (Act No. 10 of 2014) amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)