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, 2019; provided, however, that the provisions set out in the following items come into effect as of the dates specified respectively in those items.
この政令は、平成三十一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 provision amending Article 273-2: July 1, 2019;
第二百七十三条の二の改正規定 令和元年七月一日
The provisions amending the table of contents (limited to the part replacing "Article 319-13" with "Article 319-12"), the provisions amending Article 218, paragraph (1), the provisions amending Article 220-2, the provisions amending the proviso to Article 262, paragraph (3), the provisions amending Article 292-6-2, paragraph (1), the provisions amending Article 300, the provisions amending Article 306-2, the provisions amending Article 319-5, the provisions amending Article 319-6 (including its heading), the provisions amending Article 319-7, paragraph (2), the provisions amending Article 319-8, the provisions deleting Article 319-9, the provisions amending Article 319-10, the provisions making that Article into Article 319-9, the provisions amending Article 319-11 (excluding the part replacing "応じ、" (according to, followed by a comma) with "応じ" (according to, with no comma)), the provisions making that Article into Article 319-10, the provisions amending Article 319-12, the provisions making that Article into Article 319-11, the provisions amending Article 319-13 (including its heading) and the provisions making that Article into Article 319-12, and the provisions of Articles 8 and 9 of the Supplementary Provisions (excluding the provisions amending the part of the row for the Order for Enforcement of the Income Tax Act in the table of Article 13, paragraph (1) of the Cabinet Order on Special Income Tax for Reconstruction (Cabinet Order No. 16 of 2012) (limited to the part replacing "item (v)" with "item (vi)")): January 1, 2020.
目次の改正規定（「第三百十九条の十三」を「第三百十九条の十二」に改める部分に限る。）、第二百十八条第一項の改正規定、第二百二十条の二の改正規定、第二百六十二条第三項ただし書の改正規定、第二百九十二条の六の二第一項の改正規定、第三百条の改正規定、第三百六条の二の改正規定、第三百十九条の五の改正規定、第三百十九条の六（見出しを含む。）の改正規定、第三百十九条の七第二項の改正規定、第三百十九条の八の改正規定、第三百十九条の九を削る改正規定、第三百十九条の十の改正規定、同条を第三百十九条の九とする改正規定、第三百十九条の十一の改正規定（「応じ、」を「応じ」に改める部分を除く。）、同条を第三百十九条の十とする改正規定、第三百十九条の十二の改正規定、同条を第三百十九条の十一とする改正規定、第三百十九条の十三（見出しを含む。）の改正規定及び同条を第三百十九条の十二とする改正規定並びに附則第八条及び第九条（復興特別所得税に関する政令（平成二十四年政令第十六号）第十三条第一項の表所得税法施行令の項の改正規定（「第五号」を「第六号」に改める部分に限る。）を除く。）の規定 令和二年一月一日
Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Assets Equivalent to Inventory in the Case of a Gift or Similar Transfer
第二条（贈与等の場合の棚卸資産に準ずる資産の範囲に関する経過措置）
The provisions of Article 87 of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to income tax for tax year 2019 (meaning the tax year pertaining to the period from January 1, 2019 through December 31, 2019; the same applies hereinafter) and subsequent years, and the provisions then in force continue to govern income tax for tax year 2018 and earlier years.
改正後の所得税法施行令（以下「新令」という。）第八十七条の規定は、令和元年分（平成三十一年一月一日から令和元年十二月三十一日までの期間に係る年分をいう。以下同じ。）以後の所得税について適用し、平成三十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 Acquisition Price of Securities
第三条（有価証券の取得価額に関する経過措置）
The provisions of Article 112, paragraph (1) of the New Order apply to a merger prescribed in that paragraph that is carried out 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 a merger prescribed in Article 112, paragraph (1) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that was carried out before the Effective Date.
新令第百十二条第一項の規定は、この政令の施行の日（以下「施行日」という。）以後に行われる同項に規定する合併について適用し、施行日前に行われた改正前の所得税法施行令（以下「旧令」という。）第百十二条第一項に規定する合併については、なお従前の例による。
The provisions of Article 113, paragraph (1) of the New Order apply to a company split by split-off prescribed in that paragraph that is carried out on or after the Effective Date, and the provisions then in force continue to govern a company split by split-off prescribed in Article 113, paragraph (1) of the Former Order that was carried out before the Effective Date.
新令第百十三条第一項の規定は、施行日以後に行われる同項に規定する分割型分割について適用し、施行日前に行われた旧令第百十三条第一項に規定する分割型分割については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning the Selection of Valuation Methods for Virtual Currency
第四条（仮想通貨の評価の方法の選定に関する経過措置）
For an individual who, at the time of enforcement of this Cabinet Order, actually holds virtual currency prescribed in Article 48-2, paragraph (1) of the Income Tax Act after its amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019; referred to as the "Amending Act" in Article 6 of the Supplementary Provisions) (referred to as the "New Act" in Article 6 of the Supplementary Provisions) (hereinafter referred to as "virtual currency" in this Article), the provisions of Article 119-3, paragraph (2) of the New Order apply by deeming that the individual acquired that virtual currency on the Effective Date.
この政令の施行の際現に所得税法等の一部を改正する法律（平成三十一年法律第六号。附則第六条において「改正法」という。）第一条の規定による改正後の所得税法（附則第六条において「新法」という。）第四十八条の二第一項に規定する仮想通貨（以下この条において「仮想通貨」という。）を有する個人については、施行日にその仮想通貨を取得したものとみなして、新令第百十九条の三第二項の規定を適用する。
Supplementary Provisions, Article 5Transitional Measures Concerning Amounts, etc. of Foreign Income Tax Not Subject to Foreign Tax Credit
第五条（外国税額控除の対象とならない外国所得税の額等に関する経過措置）
The provisions of Article 222-2, paragraph (3) and Article 258, paragraph (4) (limited to the part pertaining to item (i)) 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.
新令第二百二十二条の二第三項及び第二百五十八条第四項（第一号に係る部分に限る。）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 6Transitional Measures Concerning Special Provisions on Filing Tax Returns in the Case of Death
第六条（死亡の場合の確定申告の特例に関する経過措置）
The provisions of Article 263, paragraph (1) (including where applied mutatis mutandis pursuant to Article 293) of the New Order apply where a return form is submitted on or after the Effective Date under the provisions of Article 124, paragraph (1) or (2) of the New Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of the New Act; the same applies hereinafter in this Article) for income tax for tax year 2019 and subsequent years, and the provisions then in force continue to govern where a return form was submitted before the Effective Date under the provisions of Article 124, paragraph (1) or (2) of the Income Tax Act before its amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act" in this Article) (including where these provisions are applied mutatis mutandis pursuant to Article 166 of the Former Act) and where a return form is submitted on or after the Effective Date under the provisions of Article 124, paragraph (1) or (2) of the New Act for income tax for tax year 2018 and earlier years.
新令第二百六十三条第一項（新令第二百九十三条において準用する場合を含む。）の規定は、施行日以後に令和元年分以後の所得税に係る新法第百二十四条第一項又は第二項（これらの規定を新法第百六十六条において準用する場合を含む。以下この条において同じ。）の規定による申告書を提出する場合について適用し、施行日前に改正法第一条の規定による改正前の所得税法（以下この条において「旧法」という。）第百二十四条第一項又は第二項（これらの規定を旧法第百六十六条において準用する場合を含む。）の規定による申告書を提出した場合及び施行日以後に平成三十年分以前の所得税に係る新法第百二十四条第一項又は第二項の規定による申告書を提出する場合については、なお従前の例による。
Supplementary Provisions, Article 7Transitional Measures Concerning Income Arising from the Transfer of Assets Located in Japan
第七条（国内にある資産の譲渡により生ずる所得に関する経過措置）
The provisions of Article 281, paragraph (7) (limited to the part pertaining to item (i)) of the New Order apply to a company split by split-off prescribed in that item that is carried out on or after the Effective Date, and the provisions then in force continue to govern a company split by split-off prescribed in Article 281, paragraph (7), item (i) of the Former Order that was carried out before the Effective Date.
新令第二百八十一条第七項（第一号に係る部分に限る。）の規定は、施行日以後に行われる同号に規定する分割型分割について適用し、施行日前に行われた旧令第二百八十一条第七項第一号に規定する分割型分割については、なお従前の例による。
Supplementary Provisions, Article 8Transitional Measures Concerning Special Provisions on Taxation of Interest and Similar Income from Trust Property
第八条（信託財産に係る利子等の課税の特例に関する経過措置）
The provisions of Article 300, paragraph (1) of the New Order apply to a distribution of proceeds prescribed in paragraph (2) of that Article that is paid on or after January 1, 2020, and the provisions then in force continue to govern a distribution of proceeds prescribed in Article 300, paragraph (2) of the Former Order that was paid before that date.
company split by split-offmachine translation
「分割型分割」
A company split by split-off as Article 24, paragraph (1) of the Income Tax Act defines it: one as defined in Article 2, item (xii)-9 of the Corporation Tax Act — a split in which all the shares or other assets the succeeding corporation delivers as consideration go to the splitting corporation's shareholders, or a split with no consideration of the kinds that item sets out — including the split of a trust taxed as a corporation.
Short name set inArticle 281, paragraph (7), item (i)· applies only in this item
tax year 2019machine translation
「令和元年分」
The tax year running from 1 January 2019 (the 31st year of Heisei) to 31 December 2019 (the first year of Reiwa), which spans the change of era name.
Defined inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 95 of 2019.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 95 of 2019, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 95 of 2019 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
virtual currencymachine translation
「仮想通貨」
Virtual currency as Article 48-2, paragraph (1) of the Income Tax Act defined it once amended by Article 1 of the 2019 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2019); an individual holding it when this Cabinet Order (政令) came into effect is treated as having acquired it on that day.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 95 of 2019, short name for the 2019 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2019), as used in Articles 4 and 6 of those provisions.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 6
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Cabinet Order No. 95 of 2019, the Income Tax Act as amended by Article 1 of the 2019 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2019).
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 6
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 95 of 2019, the Income Tax Act as it stood before Article 1 of the 2019 Act partially amending the Income Tax Act and other laws (Act No. 6 of 2019) amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (1)· applies only in this article