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Supplementary Provisions, Article 9Transitional Measures Concerning Special Provisions on Deducting Specific Expenses of Salary Income Earners

第九条(給与所得者の特定支出の控除の特例に関する経過措置)

The provisions of Article 167-3, paragraph (5) (Scope of Specific Expenses of Salary Income Earners) and Article 167-5 (Documents Certifying the Payment, etc. of Specific Expenses) of the New Order apply to income tax for tax year 2020 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2019 and earlier years.

新令第百六十七条の三第五項(給与所得者の特定支出の範囲)及び第百六十七条の五(特定支出の支出等を証する書類)の規定は、令和二年分以後の所得税について適用し、令和元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 10Transitional Measures Concerning Special Provisions on Capital Gains, etc. in the Case of Departure from Japan

第十条(国外転出をする場合の譲渡所得等の特例に関する経過措置)

The provisions of Article 112, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Merger) and Article 113, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of the New Order, as applied by reading replaced pursuant to the provisions of Article 170, paragraph (6) (Special Provisions on Capital Gains upon Departure from Japan) of the New Order (including where applied mutatis mutandis pursuant to Article 170-2, paragraph (3) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the New Order), apply to a merger without consideration prescribed in Article 112, paragraph (2) of the New Order and a company split by split-off without consideration prescribed in Article 113, paragraph (2) of the New Order that are carried out on or after the Effective Date, and the provisions then in force continue to govern a merger without consideration prescribed in (Acquisition Price of Shares, etc. Acquired Through a Merger) of the Former Order and a company split by split-off without consideration prescribed in (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of the Former Order that were carried out before the Effective Date.

新令第百七十条第六項(国外転出をする場合の譲渡所得等の特例)(新令第百七十条の二第三項(贈与等により非居住者に資産が移転した場合の譲渡所得等の特例)において準用する場合を含む。)の規定により読み替えて適用される新令第百十二条第二項(合併により取得した株式等の取得価額)及び新令第百十三条第二項(分割型分割により取得した株式等の取得価額)の規定は、施行日以後に行われる新令第百十二条第二項に規定する無対価合併及び新令第百十三条第二項に規定する無対価分割型分割について適用し、施行日前に行われた(合併により取得した株式等の取得価額)に規定する無対価合併及び(分割型分割により取得した株式等の取得価額)に規定する無対価分割型分割については、なお従前の例による。

Supplementary Provisions, Article 11Transitional Measures regarding Inclusion in Necessary Expenses of Non-Deductible Consumption Tax Amounts, etc. Pertaining to Assets

第十一条(資産に係る控除対象外消費税額等の必要経費算入に関する経過措置)

The provisions of Article 182-2, paragraph (6) (Inclusion in Necessary Expenses of Non-Deductible Consumption Tax Amounts, etc. Pertaining to Assets) of the New Order apply to taxable purchases prescribed in Article 2, paragraph (1), item (xii) (Definitions) of the Consumption Tax Act (Act No. 108 of 1988) that an individual makes on or after October 1, 2023 and taxable goods prescribed in item (xi) of that paragraph that an individual takes delivery of on or after that date from a bonded area prescribed in item (ii) of that paragraph, and the provisions then in force continue to govern taxable purchases prescribed in item (xii) of that paragraph that an individual made before that date and taxable goods prescribed in item (xi) of that paragraph that an individual took delivery of before that date from a bonded area prescribed in item (ii) of that paragraph.

新令第百八十二条の二第六項(資産に係る控除対象外消費税額等の必要経費算入)の規定は、個人が令和五年十月一日以後に行う消費税法(昭和六十三年法律第百八号)第二条第一項第十二号(定義)に規定する課税仕入れ及び個人が同日以後に同項第二号に規定する保税地域から引き取る同項第十一号に規定する課税貨物について適用し、個人が同日前に行った同項第十二号に規定する課税仕入れ及び個人が同日前に同項第二号に規定する保税地域から引き取った同項第十一号に規定する課税貨物については、なお従前の例による。

With regard to the application of the provisions of Article 182-2 of the New Order to taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act that an individual makes during the period from October 1, 2019 through September 30, 2023 and taxable goods prescribed in item (xi) of that paragraph that an individual takes delivery of during the period from October 1, 2019 through September 30, 2023 from a bonded area prescribed in item (ii) of that paragraph, the phrase "2.2 percent" in Article 182-2, paragraph (6) of the New Order is deemed to be replaced with "2.2 percent (1.76 percent where the taxable purchase prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act pertaining to that amount of tax on taxable purchases, etc. pertains to a 2019 reduced-rate transfer, etc. of assets prescribed in received from another person, and where the taxable goods prescribed in pertaining to that amount of tax on taxable purchases, etc. fall under the food and beverages prescribed in of the Supplementary Provisions of the 2016 Amendment Act)", and the phrase "" is deemed to be replaced with "the Consumption Tax Act".

個人が令和元年十月一日から令和五年九月三十日までの間に行う消費税法第二条第一項第十二号に規定する課税仕入れ及び個人が令和元年十月一日から令和五年九月三十日までの間に同項第二号に規定する保税地域から引き取る同項第十一号に規定する課税貨物に係る新令第百八十二条の二の規定の適用については、同条第六項中「百分の二・二」とあるのは「百分の二・二(当該課税仕入れ等の税額に係る消費税法第二条第一項第十二号に規定する課税仕入れが他の者から受けた(元年軽減対象資産の譲渡等に係る税率等に関する経過措置)に規定する元年軽減対象資産の譲渡等に係るものである場合及び当該課税仕入れ等の税額に係る消費税法第二条第一項第十一号に規定する課税貨物がに規定する飲食料品に該当するものである場合には、百分の一・七六)」と、「」とあるのは「消費税法」とする。

With regard to the application of the provisions of Article 182-2 of the New Order to income tax for a year for which an individual is subject to the application of the provisions of (Act No. 15 of 2016; hereinafter referred to as the "2016 Amendment Act" in the following paragraph) (including where applied by reading replaced pursuant to the provisions of or (Cabinet Order No. 135 of 2018; hereinafter referred to as the "2018 Amending Order" in the following paragraph)), the phrase "" in Article 182-2, paragraph (5) of the New Order is deemed to be replaced with " (including where applied as deemed pursuant to the provisions of (including where applied by reading replaced pursuant to the provisions of or (Cabinet Order No. 135 of 2018; hereinafter referred to as the "2018 Amending Order" in the following paragraph); the same applies hereinafter in this paragraph); the same applies in the following paragraph)", the phrase "" with "Article 30, paragraph (1) of the Consumption Tax Act (including where applied as deemed pursuant to the provisions of of the Supplementary Provisions of the 2016 Amendment Act; the same applies in the following paragraph)", and, in Article 182-2, paragraph (6) of the New Order, the phrase "1.76 percent where the taxable purchase prescribed in pertaining to that amount of tax on taxable purchases, etc. pertains to a taxable transfer, etc. of assets subject to the reduced rate prescribed in received from another person, and where the taxable goods prescribed in pertaining to that amount of tax on taxable purchases, etc. fall under taxable goods subject to the reduced rate prescribed in " with "1.76 percent where the taxable purchase prescribed in pertaining to that amount of tax on taxable purchases, etc. pertains to a taxable transfer, etc. of assets subject to the reduced rate prescribed in received from another person, and where the taxable goods prescribed in pertaining to that amount of tax on taxable purchases, etc. fall under taxable goods subject to the reduced rate prescribed in , 1 percent where the taxable purchase prescribed in pertaining to that amount of tax on taxable purchases, etc. pertains to a transfer, etc. of assets under the 2014 transitional measures prescribed in (Transitional Measures Concerning the Calculation of Consumption Tax on Taxable Purchases Pertaining to Taxable Transfers, etc. of Assets to Which the Former Tax Rate Applied) of the Supplementary Provisions of the 2018 Amending Order received from another person, and 1.7 percent where the taxable purchase prescribed in pertaining to that amount of tax on taxable purchases, etc. pertains to a transfer, etc. of assets under the 2019 transitional measures prescribed in received from another person".

個人の所得税法等の一部を改正する法律(平成二十八年法律第十五号。次項において「平成二十八年改正法」という。)(適格請求書発行事業者以外の者から行った課税仕入れに係る税額控除に関する経過措置)(消費税法施行令等の一部を改正する政令(平成三十年政令第百三十五号。次項において「三十年改正令」という。)又は(適格請求書発行事業者以外の者から行った課税仕入れに係る消費税額の計算に関する経過措置)の規定により読み替えて適用する場合を含む。)の規定の適用を受ける年分の所得税に係る新令第百八十二条の二の規定の適用については、同条第五項中「」とあるのは「((適格請求書発行事業者以外の者から行つた課税仕入れに係る税額控除に関する経過措置)(消費税法施行令等の一部を改正する政令(平成三十年政令第百三十五号。次項において「三十年改正令」という。)又は(適格請求書発行事業者以外の者から行つた課税仕入れに係る消費税額の計算に関する経過措置)の規定により読み替えて適用する場合を含む。以下この項において同じ。)の規定によりみなして適用する場合を含む。次項において同じ。)」と、「」とあるのは「消費税法第三十条第一項(の規定によりみなして適用する場合を含む。次項において同じ。)」と、同条第六項中「、百分の一・七六」とあるのは「百分の一・七六とし、当該課税仕入れ等の税額に係るに規定する課税仕入れが他の者から受けた(旧税率が適用された課税資産の譲渡等に係る課税仕入れに係る消費税額の計算に関する経過措置)に規定する二十六年経過措置資産の譲渡等に係るものである場合には百分の一とし、当該課税仕入れ等の税額に係るに規定する課税仕入れが他の者から受けたに規定する元年経過措置資産の譲渡等に係るものである場合には百分の一・七とする。」とする。

With regard to the application of the provisions of Article 182-2 of the New Order to income tax for a year for which an individual is subject to the application of the provisions of (Transitional Measures Concerning Tax Credit for Taxable Purchases Made from Persons Other Than Qualified Invoice Issuers) of the Supplementary Provisions of the 2016 Amendment Act (including where applied by reading replaced pursuant to the provisions of or (Transitional Measures Concerning the Calculation of Consumption Tax on Taxable Purchases Made from Persons Other Than Qualified Invoice Issuers) of the Supplementary Provisions of the 2018 Amending Order), the phrase "" in Article 182-2, paragraph (5) of the New Order is deemed to be replaced with " (including where applied as deemed pursuant to the provisions of (including where applied by reading replaced pursuant to the provisions of or (Cabinet Order No. 135 of 2018; hereinafter referred to as the "2018 Amending Order" in the following paragraph); the same applies hereinafter in this paragraph); the same applies in the following paragraph)", the phrase "" with "Article 30, paragraph (1) of the Consumption Tax Act (including where applied as deemed pursuant to the provisions of of the Supplementary Provisions of the 2016 Amendment Act; the same applies in the following paragraph)", and, in Article 182-2, paragraph (6) of the New Order, the phrase "1.76 percent where the taxable purchase prescribed in pertaining to that amount of tax on taxable purchases, etc. pertains to a taxable transfer, etc. of assets subject to the reduced rate prescribed in received from another person, and where the taxable goods prescribed in pertaining to that amount of tax on taxable purchases, etc. fall under taxable goods subject to the reduced rate prescribed in " with "1.76 percent where the taxable purchase prescribed in pertaining to that amount of tax on taxable purchases, etc. pertains to a taxable transfer, etc. of assets subject to the reduced rate prescribed in received from another person, and where the taxable goods prescribed in pertaining to that amount of tax on taxable purchases, etc. fall under taxable goods subject to the reduced rate prescribed in , 1 percent where the taxable purchase prescribed in pertaining to that amount of tax on taxable purchases, etc. pertains to a transfer, etc. of assets under the 2014 transitional measures prescribed in (Transitional Measures Concerning the Calculation of Consumption Tax on Taxable Purchases Pertaining to Taxable Transfers, etc. of Assets to Which the Former Tax Rate Applied) of the Supplementary Provisions of the 2018 Amending Order received from another person, and 1.7 percent where the taxable purchase prescribed in pertaining to that amount of tax on taxable purchases, etc. pertains to a transfer, etc. of assets under the 2019 transitional measures prescribed in received from another person".

個人の(適格請求書発行事業者以外の者から行った課税仕入れに係る税額控除に関する経過措置)(又は(適格請求書発行事業者以外の者から行った課税仕入れに係る消費税額の計算に関する経過措置)の規定により読み替えて適用する場合を含む。)の規定の適用を受ける年分の所得税に係る新令第百八十二条の二の規定の適用については、同条第五項中「」とあるのは「((適格請求書発行事業者以外の者から行つた課税仕入れに係る税額控除に関する経過措置)(消費税法施行令等の一部を改正する政令(平成三十年政令第百三十五号。次項において「三十年改正令」という。)又は(適格請求書発行事業者以外の者から行つた課税仕入れに係る消費税額の計算に関する経過措置)の規定により読み替えて適用する場合を含む。以下この項において同じ。)の規定によりみなして適用する場合を含む。次項において同じ。)」と、「」とあるのは「消費税法第三十条第一項(の規定によりみなして適用する場合を含む。次項において同じ。)」と、同条第六項中「、百分の一・七六」とあるのは「百分の一・七六とし、当該課税仕入れ等の税額に係るに規定する課税仕入れが他の者から受けた(旧税率が適用された課税資産の譲渡等に係る課税仕入れに係る消費税額の計算に関する経過措置)に規定する二十六年経過措置資産の譲渡等に係るものである場合には百分の一とし、当該課税仕入れ等の税額に係るに規定する課税仕入れが他の者から受けたに規定する元年経過措置資産の譲渡等に係るものである場合には百分の一・七とする。」とする。

Supplementary Provisions, Article 12Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Transfers under a Lease

第十二条(リース譲渡に係る収入及び費用の帰属の時期に関する経過措置)

The provisions of (Timing for Attributing Revenue and Expenses Pertaining to Sale on Deferred Payment Terms) of the Former Order (excluding the provisions of and , , and of the Former Order) and (limited to the part pertaining to ) (Calculation of the Tax Base, etc. of Income Taxes Imposed on Aggregate Income on Income Attributable to a Permanent Establishment) of the Former Order, which are based on the provisions of (Timing for Attributing Revenue and Expenses Pertaining to Sale on Deferred Payment Terms) of the Former Act (including where calculated in accordance with (Calculation of the Tax Base, Tax Amount, etc. of Income Taxes Imposed on Aggregate Income) of the Former Act; the same applies hereinafter in this Article) that remains in force pursuant to the provisions of (Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Transfers under a Lease) of the Supplementary Provisions of the Amending Act, remain in force.

(リース譲渡に係る収入及び費用の帰属の時期に関する経過措置)の規定によりなおその効力を有するものとされる(延払条件付販売等に係る収入及び費用の帰属時期)((総合課税に係る所得税の課税標準、税額等の計算)の規定により準じて計算する場合を含む。以下この条において同じ。)の規定に基づくからまで(延払条件付販売等に係る収入及び費用の帰属時期)(及び、並びにの規定を除く。)及び(に係る部分に限る。)(恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算)の規定は、なおその効力を有する。

With regard to the application of the provisions of where the provisions of Article 65 of the Former Act that remain in force pursuant to the provisions of of the Supplementary Provisions of the Amending Act apply, the phrase "or " in of that Order is deemed to be replaced with "or , or prior to its amendment by the provisions of that remains in force pursuant to the provisions of (hereinafter referred to as the "Former Income Tax Act Remaining in Force" in )", and the phrase "of " is deemed to be replaced with "of Article 65 of the Income Tax Act or of the Former Income Tax Act Remaining in Force".

の規定によりなおその効力を有するものとされるの規定の適用がある場合における(土地の譲渡等に係る事業所得等の課税の特例)の規定の適用については、中「又は」とあるのは「若しくはの規定又はの規定によりなおその効力を有するものとされるの規定による改正前の所得税法(以下において「旧効力所得税法」という。)」と、「の」とあるのは「所得税法第六十五条又はの」とする。

Where an individual, before the Effective Date, enters into a contract for a specified sale of assets prescribed in of the Supplementary Provisions of the Amending Act (hereinafter referred to as a "specified sale of assets" in this paragraph and paragraph (6)) that falls under a sale on deferred payment terms prescribed in of the Former Act (referred to as a "sale on deferred payment terms" in paragraph (6)), and delivers or provides the subject matter or services pertaining to that specified sale of assets on or after the Effective Date, then for the purpose of applying the provisions of of the Supplementary Provisions of the Amending Act, that specified sale of assets is deemed to have been carried out before the Effective Date.

個人が施行日前にに規定する延払条件付販売等(第六項において「延払条件付販売等」という。)に該当するに規定する特定資産の販売等(以下この項及び第六項において「特定資産の販売等」という。)に係る契約をし、かつ、施行日以後に当該特定資産の販売等に係る目的物又は役務の引渡し又は提供をした場合には、の規定の適用については、当該特定資産の販売等は、施行日前に行われたものとする。

Where an individual who is subject to the application of the provisions of of the Supplementary Provisions of the Amending Act dies and an heir succeeds to that individual's business, in calculating the amount of business income of that heir for each year on or after the year that includes the date of that death, the provisions of of the Supplementary Provisions of the Amending Act apply by deeming the entry made by that individual under to have been made by that heir. In this case, for the application of the provisions of to that heir for the years set forth in the following items, the provisions of the relevant item govern.

の規定の適用を受けている個人が死亡した場合において、その個人の事業を相続人が承継したときは、当該相続人のその死亡の日の属する年以後の各年分の事業所得の金額の計算については、当該個人がしたの記載は当該相続人がしたものとみなして、の規定を適用する。この場合において、当該相続人の次の各号に掲げる年分におけるの規定の適用については、当該各号に定めるところによる。

The year that includes the date of death of that individual: the amount calculated by dividing the unrecorded revenue amount and unrecorded expense amount prescribed in of the Supplementary Provisions of the Amending Act that pertain to that individual's application of the provisions of (hereinafter referred to respectively as the "unrecorded revenue amount" and the "unrecorded expense amount" in ) by 120 and multiplying the result by the number of months in the period in that year during which that heir carried on that business is the amount set forth in , those unrecorded revenue amount and unrecorded expense amount are the amount set forth in , and the portion of those unrecorded revenue amount and unrecorded expense amount that was included in gross revenue and necessary expenses in the calculation of that individual's amount of business income for each year is the amount set forth in (b) of ;

当該個人の死亡の日の属する年 当該個人のの規定の適用に係るに規定する未計上収入金額及び未計上経費額(以下この項においてそれぞれ「未計上収入金額」及び「未計上経費額」という。)を百二十で除し、これに当該相続人がその年において当該事業を営んでいた期間の月数を乗じて計算した金額をに掲げる金額とし、当該未計上収入金額及び未計上経費額をイに掲げる金額とし、当該未計上収入金額及び未計上経費額のうち、当該個人の各年分の事業所得の金額の計算上総収入金額及び必要経費に算入された金額をロに掲げる金額とする。

Each year on or after the year following the year that includes the date of death of that individual: the amount calculated by dividing the unrecorded revenue amount and unrecorded expense amount pertaining to that individual's application of the provisions of of the Supplementary Provisions of the Amending Act by 120 and multiplying the result by the number of months in the period in that year during which that heir carried on that business is the amount set forth in , those unrecorded revenue amount and unrecorded expense amount are the amount set forth in , and the sum of the portion of those unrecorded revenue amount and unrecorded expense amount that was included in gross revenue and necessary expenses in the calculation of that individual's amount of business income for each year and the portion of them that was included in gross revenue and necessary expenses in the calculation of that heir's amount of business income for each of the year preceding that year and earlier years is the amount set forth in .

当該個人の死亡の日の属する年の翌年以後の各年 当該個人のの規定の適用に係る未計上収入金額及び未計上経費額を百二十で除し、これに当該相続人がその年において当該事業を営んでいた期間の月数を乗じて計算した金額をに掲げる金額とし、当該未計上収入金額及び未計上経費額をイに掲げる金額とし、当該未計上収入金額及び未計上経費額のうち、当該個人の各年分の事業所得の金額の計算上総収入金額及び必要経費に算入された金額と当該相続人のその年の前年以前の各年分の事業所得の金額の計算上総収入金額及び必要経費に算入された金額との合計額をロに掲げる金額とする。

The number of months referred to in the preceding paragraph is calculated according to the calendar, and where a fraction of less than one month arises, it is discarded.

前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを切り捨てる。

Where an individual who is subject to the application of the provisions of the main clause of of the Former Act that remain in force pursuant to the provisions of of the Supplementary Provisions of the Amending Act with regard to the revenue and expenses pertaining to a specified sale of assets that falls under a sale on deferred payment terms dies, and an heir succeeds to that individual's business and was not subject to the application of the provisions of the main clause of of the Former Act with regard to the revenue and expenses pertaining to that specified sale of assets, the provisions of and of the Supplementary Provisions of the Amending Act apply by deeming that heir (excluding one who falls under the individual prescribed in and of the Supplementary Provisions of the Amending Act) to be the individual prescribed in those provisions. In this case, where that heir has accounted for the revenue and expenses pertaining to that specified sale of assets by the deferred payment basis method prescribed in in each year from 2018 through 2023, that heir is deemed not to have accounted for them by the deferred payment basis method prescribed in .

延払条件付販売等に該当する特定資産の販売等に係る収入金額及び費用の額につきの規定によりなおその効力を有するものとされる本文の規定の適用を受けている個人が死亡した場合において、その個人の事業を相続人が承継し、かつ、当該相続人が当該特定資産の販売等に係る収入金額及び費用の額につき本文の規定の適用を受けなかったときは、当該相続人(及びに規定する個人に該当するものを除く。)を及びに規定する個人とみなして、これらの規定を適用する。この場合において、当該相続人が平成三十年から令和五年までの各年において当該特定資産の販売等に係る収入金額及び費用の額につきに規定する延払基準の方法により経理したときは、当該相続人は、に規定する延払基準の方法により経理しなかったものとみなす。

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