Supplementary Provisions
附 則
This Cabinet Order comes into effect on November 20, 2025.
この政令は、令和七年十一月二十日から施行する。
The provisions of Article 20-2 of the Order for Enforcement of the Income Tax Act after the amendment (referred to as the "New Order" in the following paragraph) apply to new commuting allowances (meaning commutation allowances and similar allowances to be received on or after April 1, 2025, excluding those paid in addition as the difference of commutation allowances and similar allowances that were to be received before that date (hereinafter referred to as "specified back-paid difference allowances" in this paragraph); the same applies in the following paragraph), and the provisions then in force continue to govern commutation allowances prescribed in Article 20-2 of the Order for Enforcement of the Income Tax Act before the amendment that are to be received before that date (including specified back-paid difference allowances to be received on or after that date).
With regard to the application of the provisions of Part IV, Chapter II, Section 1 of the Income Tax Act to new commuting allowances received before the date of enforcement of this Cabinet Order, notwithstanding Article 20-2 of the New Order and the preceding paragraph, the provisions then in force continue to govern.
New Ordermachine translation
「新令」
In paragraphs (2) and (3) of the supplementary provisions (附則) of Cabinet Order No. 380 of 2025, the Order for Enforcement of the Income Tax Act as amended by that Cabinet Order.
Short name set inSupplementary Provisions, paragraph (2)· applies only in this provision and in Supplementary Provisions, paragraph (3)
specified back-paid difference allowancemachine translation
「特定差額追給手当」
A commuting allowance or similar allowance paid on or after 1 April 2025 as a top-up of the difference in allowances that were due before that date, which stays under the earlier rules.
Short name set inSupplementary Provisions, paragraph (2)· applies only in this paragraph