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, 2022; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items.
この政令は、令和四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 amending Article 319, the provisions amending Article 319-2, paragraph (2), and the provisions of Article 6 of the Supplementary Provisions: October 1, 2022;
第三百十九条の改正規定及び第三百十九条の二第二項の改正規定並びに附則第六条の規定 令和四年十月一日
The provisions amending the table of contents, the provisions amending Article 57, the provisions adding one Article to Part II, Chapter I, Section 4, Subsection 1, the provisions amending Article 103, and the provisions amending the table in Article 292, paragraph (2): January 1, 2023;
目次の改正規定、第五十七条の改正規定、第二編第一章第四節第一款に一条を加える改正規定、第百三条の改正規定及び第二百九十二条第二項の表の改正規定 令和五年一月一日
The provisions amending Articles 301 through 303, the provisions amending Article 336, paragraph (6) and Article 339, paragraph (7), the provisions amending Article 352-2, paragraph (1), and the provisions of Articles 7 and 8 of the Supplementary Provisions: October 1, 2023;
The provisions amending Article 62: the date of enforcement of the Workers' Cooperatives Act (Act No. 78 of 2020).
第六十二条の改正規定 労働者協同組合法（令和二年法律第七十八号）の施行の日
Supplementary Provisions, Article 2Transitional Measures Concerning the Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held
第二条（所有株式に対応する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 (2), item (iv) (limited to the part pertaining to (b)) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to a refund, etc. prescribed in that item that is made on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date").
改正後の所得税法施行令（以下「新令」という。）第六十一条第二項第四号（ロに係る部分に限る。）の規定は、この政令の施行の日（以下「施行日」という。）以後に行われる同号に規定する払戻し等について適用する。
Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Government Subsidy or Its Equivalent
第三条（国庫補助金等の範囲に関する経過措置）
The provisions of Article 89, item (iv) of the New Order apply to grants listed in that item that an individual receives on or after the Effective Date.
新令第八十九条第四号の規定は、個人が施行日以後に交付を受ける同号に掲げる助成金について適用する。
Supplementary Provisions, Article 4Transitional Measures Concerning Depreciable Assets of Small Amounts, etc.
第四条（少額の減価償却資産等に関する経過措置）
The provisions of Articles 138 and 139 of the New Order apply to Depreciable Assets that an individual acquires, or produces or constructs, on or after the Effective Date, and the provisions then in force continue to govern Depreciable Assets that an individual acquired, or produced or constructed, before the Effective Date.
Supplementary Provisions, Article 5Transitional Measures Concerning the Submission or Presentation of Documents, etc. Relating to a Tax Return
第五条（確定申告書に関する書類等の提出又は提示に関する経過措置）
The provisions of Article 262, paragraph (1) of the New Order apply where a Tax Return for income tax for tax year 2022 and subsequent years is submitted on or after the Effective Date, and the provisions then in force continue to govern where a Tax Return was submitted before the Effective Date and where a Tax Return for income tax for tax year 2021 and earlier years is submitted on or after the Effective Date.
新令第二百六十二条第一項の規定は、施行日以後に令和四年分以後の所得税に係る確定申告書を提出する場合について適用し、施行日前に確定申告書を提出した場合及び施行日以後に令和三年分以前の所得税に係る確定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 6Transitional Measures Concerning the Submission or Presentation of Documents, etc. Relating to a Return for Insurance Premium Deduction
第六条（保険料控除申告書に関する書類等の提出又は提示に関する経過措置）
The provisions of Article 319 of the New Order apply to a salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) of the Income Tax Act that is submitted on or after October 1, 2022, and the provisions then in force continue to govern that salary income earner's return for insurance premium deduction that was submitted before that date.
新令第三百十九条の規定は、令和四年十月一日以後に提出する所得税法第百九十六条第三項に規定する給与所得者の保険料控除申告書について適用し、同日前に提出した当該給与所得者の保険料控除申告書については、なお従前の例による。
Supplementary Provisions, Article 7Transitional Measures Concerning Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.
第七条（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 (6) of the New Order apply to interest and similar income or dividends and similar income prescribed in paragraph (1) of that Article whose payment is finalized on or after October 1, 2023, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) of the Order for Enforcement of the Income Tax Act before the amendment (referred to as the "Former Order" in the following Article) whose payment was finalized before that date.
新令第三百三十六条第六項の規定は、令和五年十月一日以後に支払の確定する同条第一項に規定する利子等又は配当等について適用し、同日前に支払の確定した改正前の所得税法施行令（次条において「旧令」という。）第三百三十六条第一項に規定する利子等又は配当等については、なお従前の例による。
Supplementary Provisions, Article 8Transitional Measures Concerning Submission, etc. of Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds
第八条（無記名公社債の利子等に係る告知書等の提出等に関する経過措置）
The provisions of Article 339, paragraph (7) of the New Order apply to the interest and similar income prescribed in paragraph (1) of that Article on bearer public and corporate bonds, etc. prescribed in that paragraph that is received on or after October 1, 2023, and the provisions then in force continue to govern the interest and similar income prescribed in Article 339, paragraph (1) of the Former Order on bearer public and corporate bonds, etc. prescribed in that paragraph that was received before that date.
新令第三百三十九条第七項の規定は、令和五年十月一日以後に支払を受ける同条第一項に規定する無記名公社債等の同項に規定する利子等について適用し、同日前に支払を受けた旧令第三百三十九条第一項に規定する無記名公社債等の同項に規定する利子等については、なお従前の例による。
refund, etc.machine translation
「払戻し等」
A refund of capital (資本の払戻し) as defined in Article 25, paragraph (1), item (iv) of the Income Tax Act, or a distribution of residual assets on dissolution, that a corporation makes to its shareholders (in Article 61, paragraph (2), item (iv), other than a distribution that reduces contributions), as Articles 61, 114 and 281 use the term.
Short name set inArticle 61, paragraph (2), item (iv)· applies only in this provision
interest and similar incomemachine translation
「利子等」
Interest and similar income as defined in Article 23, paragraph (1) of the Income Tax Act, as Article 224, paragraph (1) of that Act refers to it — leaving out interest on ordinary deposits and others a Cabinet Order (政令) sets and interest and distributions on bearer securities — for which the recipient must give notice of their name, address and individual or corporate number.
Short name set inArticle 336, paragraph (1)· applies only in this article
interest and similar incomemachine translation
「利子等」
Interest, dividends of surplus or distributions of profit on bearer public and corporate bonds, bearer shares and the like, and bearer beneficiary certificates of loan trusts, investment trusts or specified beneficiary certificate-issuing trusts (無記名公社債等).
Short name set inArticle 339, paragraph (1)· applies only in this article
bearer public and corporate bonds, etc.machine translation
「無記名公社債等」
Bearer public and corporate bonds, the bearer shares and similar securities described in Article 224, paragraph (2) of the Income Tax Act, and bearer beneficiary certificates of loan trusts, investment trusts or Specified Trusts That Issue Beneficiary Certificates, on whose interest and dividends the recipient must give the payment handler a written notice.
Short name set inArticle 339, paragraph (1)· applies only in this article
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 136 of 2022.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 136 of 2022, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
In Articles 7 and 8 of the supplementary provisions (附則) of Cabinet Order No. 136 of 2022, the Order for Enforcement of the Income Tax Act as it stood before that Cabinet Order amended it.
Short name set inSupplementary Provisions, Article 7, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 8