Supplementary Provisions, Article 13
第十三条
Where the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act apply, the matters are as provided in the following items:
改正法附則第十一条第一項の規定の適用がある場合には、次に定めるところによる。
For the application of the provisions of paragraphs (3) through (7) of the preceding Article, the phrase "the Amending Act" in paragraph (3) of that Article is deemed to be replaced with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act", the phrase "Article 203-2" in paragraph (3) of that Article with "Article 203-2 and Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; hereinafter referred to as the "Special Measures Act" in item (i) of the following paragraph)", the phrase "the Amending Act" in paragraph (4) of that Article with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act", in paragraph (4), item (i) of that Article the phrase "Article 203-2" with "Article 203-2 and Article 28, paragraph (1) of the Special Measures Act", the phrase "amount of income tax" with "amount", and the phrase "the Amending Act" with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act", in paragraph (4), item (ii) of that Article and paragraph (5) of that Article the phrase "the Amending Act" with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act", in paragraph (6) of that Article the phrase "the Amending Act" with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act" and the phrase "Article 10, paragraphs (3) through (5) (Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)" with "Article 10, paragraphs (3) through (5) (Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025) as applied by reading replaced pursuant to Article 11, paragraph (1) (Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages) of the Supplementary Provisions of that Act", and in paragraph (7) of that Article the phrase "the Amending Act" with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act";
前条第三項から第七項までの規定の適用については、同条第三項中「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、「第二百三条の二」とあるのは「第二百三条の二及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号。次項第一号において「特別措置法」という。）第二十八条第一項」と、同条第四項中「、改正法」とあるのは「、改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、同項第一号中「第二百三条の二」とあるのは「第二百三条の二及び特別措置法第二十八条第一項」と、「所得税の額」とあるのは「金額」と、「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、同項第二号及び同条第五項中「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、同条第六項中「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、「附則第十条第三項から第五項まで（」とあるのは「附則第十一条第一項（公的年金等に係る源泉徴収に関する経過措置）の規定により読み替えて適用する同法附則第十条第三項から第五項まで（」と、同条第七項中「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」とする。
For the application of the provisions of Article 6, item (xv) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), the phrase "Section 4" in that item is deemed to be replaced with "Section 4 and Article 10, paragraphs (3) through (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025), as applied by reading replaced pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of that Act".
東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第六条第十五号の規定の適用については、同号中「第四節」とあるのは、「第四節及び所得税法等の一部を改正する法律（令和七年法律第十三号）附則第十一条第一項の規定により読み替えて適用する同法附則第十条第三項から第五項まで」とする。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 120 of 2025, short name for the 2025 Act partially amending the Income Tax Act and other laws (Act No. 13 of 2025).
Short name set inSupplementary Provisions, Article 9, paragraph (1)
Special Measures Actmachine translation
「特別措置法」
Short name for the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), cited here for the special income tax for reconstruction (復興特別所得税) that is collected under its Article 28, paragraph (1).
Short name set inSupplementary Provisions, Article 13, paragraph (1), item (i)· applies only in this provision and in Supplementary Provisions, Article 12, paragraph (4), item (i)