Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条(施行期日)
This Ministerial Order comes into effect as of April 1, 2018; provided, however, that the provisions listed in the following items come into effect as of the date specified in each of those items:
この省令は、平成三十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 18-2, the provisions amending Article 19-3, item (ii) and the provisions amending Article 36-3: May 1, 2018;
第十八条の二の改正規定、第十九条の三第二号の改正規定及び第三十六条の三の改正規定 平成三十年五月一日
the provisions amending the table of contents, the provisions that change Article 1-2 to Article 1-3 in Chapter I-2 of Part I and add one Article after Article 1 in Chapter I of that Part, the provisions amending Article 18, paragraph (1), the provisions amending Article 18-4, paragraph (2), the provisions amending Note 12 of the table in Appended Table III (3), the provisions amending Note 25 of the table in Appended Table III (4), the provisions amending Note 28 of that table, the provisions amending Note 3 (9) of the table in Appended Table IV (1), Note 3 (9) of the table in Appended Table IV (2) and Note 3 (8) of the table in Appended Table IV (3), the provisions amending Note 2 (13) of the table in Appended Table V (1), the provisions amending Note 2 (13) of the table in Appended Table V (3), the provisions amending Note 2 (10) of the table in Appended Table V (5), the provisions amending Note 2 (11) of the table in Appended Table V (6), the provisions amending Note 2 (13) of the table in Appended Table V (7), the provisions amending Note 2 (8) of the table in Appended Table V (9), the provisions amending Note 2 (7) of the table in Appended Table V (10), the provisions amending Note 2 (12) of the table in Appended Table V (17), the provisions amending Note 2 (5) of the table in Appended Table V (18), Note 2 (9) of the table in Appended Table V (19), Note 2 (5) of the table in Appended Table V (20), Note 2 (7) of the table in Appended Table V (21), Note 2 (7) of the table in Appended Table V (22) and Note 2 (8) of the table in Appended Table V (23), the provisions amending Note 2 of the table in Appended Table V (28), the provisions amending Note 2 (17) (k) of the table in Appended Table VI (1), the provisions amending Note 2 (9) (g) of the table in Appended Table VII (2) and the provisions amending Note 2 (9) (d) of the table in Appended Table VIII (3), and the provisions of Article 16, paragraph (3) of the Supplementary Provisions: January 1, 2019;
目次の改正規定、第一編第一章の二中第一条の二を第一条の三とし、同編第一章中第一条の次に一条を加える改正規定、第十八条第一項の改正規定、第十八条の四第二項の改正規定、別表第三(三)の表の備考12の改正規定、別表第三(四)の表の備考25の改正規定、同表の備考28の改正規定、別表第四(一)の表の備考3(9)、別表第四(二)の表の備考3(9)及び別表第四(三)の表の備考3(8)の改正規定、別表第五(一)の表の備考2(13)の改正規定、別表第五(三)の表の備考2(13)の改正規定、別表第五(五)の表の備考2(10)の改正規定、別表第五(六)の表の備考2(11)の改正規定、別表第五(七)の表の備考2(13)の改正規定、別表第五(九)の表の備考2(8)の改正規定、別表第五(十)の表の備考2(7)の改正規定、別表第五(十七)の表の備考2(12)の改正規定、別表第五(十八)の表の備考2(5)、別表第五(十九)の表の備考2(9)、別表第五(二十)の表の備考2(5)、別表第五(二十一)の表の備考2(7)、別表第五(二十二)の表の備考2(7)及び別表第五(二十三)の表の備考2(8)の改正規定、別表第五(二十八)の表の備考2の改正規定、別表第六(一)の表の備考2(17)(ル)の改正規定、別表第七(二)の表の備考2(9)トの改正規定並びに別表第八(三)の表の備考2(9)ニの改正規定並びに附則第十六条第三項の規定 平成三十一年一月一日
the provisions amending Article 1, paragraph (3), the provisions amending Article 36-5, the provisions amending Article 36-6 (including the heading), the provisions adding one Article after Article 40-10, the provisions amending Article 47, the provisions adding one Article after Article 66-7, the provisions amending Article 72-4 (including the heading), the provisions amending Article 72-6 (including the heading), the provisions amending Article 73, paragraph (1), item (ii), the provisions adding one Article after Article 74-4, the provisions amending Article 82, paragraph (1), the provisions amending Article 83, the provisions amending Appended Table III (1), the provisions amending Appended Table III (2), the provisions amending Appended Table III (4) (excluding the part pertaining to Note 25 of that table and the part pertaining to Note 28 of that table), the provisions amending Appended Table V (1) (excluding the part pertaining to Note 2 (13) of that table), the provisions amending Appended Table V (3) (excluding the part pertaining to Note 2 (13) of that table), the provisions amending Appended Table V (5) (excluding the part pertaining to Note 2 (10) of that table), the provisions amending Appended Table V (6) (excluding the part pertaining to Note 2 (11) of that table), the provisions amending Appended Table V (7) (excluding the part pertaining to Note 2 (13) of that table) and the provisions amending Appended Table VI (1) (excluding the part pertaining to Note 2 (17) (k) of that table), and the provisions of Article 5, Article 15, and Article 16, paragraphs (2) and (4) of the Supplementary Provisions: January 1, 2020;
第一条第三項の改正規定、第三十六条の五の改正規定、第三十六条の六(見出しを含む。)の改正規定、第四十条の十の次に一条を加える改正規定、第四十七条の改正規定、第六十六条の七の次に一条を加える改正規定、第七十二条の四(見出しを含む。)の改正規定、第七十二条の六(見出しを含む。)の改正規定、第七十三条第一項第二号の改正規定、第七十四条の四の次に一条を加える改正規定、第八十二条第一項の改正規定、第八十三条の改正規定、別表第三(一)の改正規定、別表第三(二)の改正規定、別表第三(四)の改正規定(同表の備考25に係る部分及び同表の備考28に係る部分を除く。)、別表第五(一)の改正規定(同表の備考2(13)に係る部分を除く。)、別表第五(三)の改正規定(同表の備考2(13)に係る部分を除く。)、別表第五(五)の改正規定(同表の備考2(10)に係る部分を除く。)、別表第五(六)の改正規定(同表の備考2(11)に係る部分を除く。)、別表第五(七)の改正規定(同表の備考2(13)に係る部分を除く。)及び別表第六(一)の改正規定(同表の備考2(17)(ル)に係る部分を除く。)並びに附則第五条、第十五条並びに第十六条第二項及び第四項の規定 令和二年一月一日
the provisions amending Article 76-2: October 1, 2020;
第七十六条の二の改正規定 令和二年十月一日
the provisions amending Article 4, item (xvii), the provisions amending Article 7, paragraph (1), item (xxix) and the provisions amending Article 77-2 (including the heading), and the provisions of the following Article: the date of enforcement of the Act Partially Amending the Act to Abolish, etc. the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. for the Purpose of Integrating the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. __ of 2018).
第四条第十七号の改正規定、第七条第一項第二十九号の改正規定及び第七十七条の二(見出しを含む。)の改正規定並びに次条の規定 厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律の一部を改正する法律(平成三十年法律第 号)の施行の日
Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Persons with Disabilities, etc.
第二条(障害者等の範囲に関する経過措置)
With respect to the Deposits and Savings, jointly managed trusts, specified Bond-Based Investment Trusts Under Public Offering or Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits of Persons with Disabilities, etc.) of the Income Tax Act prior to amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act") for which the individual prescribed in Article 4, item (xvii) (Scope of Persons with Disabilities, etc.) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation") made a deposit, etc. prescribed in that paragraph before the date specified in item (v) of the preceding Article, the provisions then in force continue to govern.
改正前の所得税法施行規則(以下「旧規則」という。)第四条第十七号(障害者等の範囲)に規定する個人の前条第五号に定める日前に所得税法等の一部を改正する法律(平成三十年法律第七号。以下「改正法」という。)第一条(所得税法の一部改正)の規定による改正前の所得税法(以下「旧法」という。)第十条第一項(障害者等の少額預金の利子所得等の非課税)に規定する預入等をした同項に規定する預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person
第三条(障害者等に該当する旨を証する書類の範囲等に関する経過措置)
The provisions of Article 7, paragraph (8) (Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") (including where applied mutatis mutandis pursuant to Article 2-5, paragraph (1) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation (Ministry of Finance Order No. 15 of 1957); the same applies hereinafter in this paragraph) apply to the written notification prescribed in Article 7, paragraph (8) of the New Regulation that is submitted on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the written notification prescribed in Article 7, paragraph (8) (Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Former Regulation (including where applied mutatis mutandis pursuant to Article 2-5, paragraph (1) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) that was submitted before the Effective Date.
In the case where a person who, before January 1, 2016, submitted the written application prescribed in Article 41-2, paragraph (2) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 15 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order for the Arrangement of Cabinet Orders Related to the Ministry of Finance Accompanying Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 179 of 2014; hereinafter in this paragraph referred to as the "Number Use Arrangement Order") (hereinafter referred to as the "2014 Former Order") (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) prior to amendment by the provisions of Article 7 (Partial Amendment of the Order for Enforcement of the Act on Special Measures Concerning Taxation) of the Number Use Arrangement Order) (limited to a person who has not submitted any of the documents set out in items (i) through (v) during the period from that date to the day before the Effective Date) first submits, on or after the Effective Date, the written notification prescribed in Article 7, paragraph (8) (Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-5, paragraph (1) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) (limited to the case where the person has not submitted any of the documents set out in item (i) or (vi) on or after the Effective Date), with respect to the application of Article 7, paragraph (8) of the Regulation for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-5, paragraph (1) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) in that case, the phrase "in the case where the person has come to fall under any of the following cases" in Article 7, paragraph (8) of the Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "in the case where the person has changed his or her name, domicile or individual number", the phrase "individual number (in the case set out in item (i), the name and domicile before the change and the name and domicile after the change)" is deemed to be replaced with "individual number", and the phrase "documents (in the case set out in item (i), any of the documents set out in the items of that paragraph or the documents prescribed in paragraph (2) of the following Article)" is deemed to be replaced with "documents":
平成二十八年一月一日前に行政手続における特定の個人を識別するための番号の利用等に関する法律及び行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律の施行に伴う財務省関係政令の整備に関する政令(平成二十六年政令第百七十九号。以下この項において「番号利用法整備令」という。)第十五条(所得税法施行令の一部改正)の規定による改正前の所得税法施行令(以下「平成二十六年旧令」という。)第四十一条の二第二項(障害者等に該当する旨を証する書類の範囲)(番号利用法整備令第七条(租税特別措置法施行令の一部改正)の規定による改正前の租税特別措置法施行令(昭和三十二年政令第四十三号)第二条の四第三項(障害者等の少額公債の利子の非課税)において準用する場合を含む。)に規定する申請書を提出した者(同日から施行日の前日までの間に第一号から第五号までに掲げる書類のいずれをも提出していない者に限る。)が、施行日以後最初に所得税法施行規則第七条第八項(障害者等に該当する旨を証する書類の範囲等)(租税特別措置法施行規則第二条の五第一項において準用する場合を含む。)に規定する届出書を提出する場合(施行日以後に第一号又は第六号に掲げる書類のいずれをも提出していない場合に限る。)における所得税法施行規則第七条第八項(租税特別措置法施行規則第二条の五第一項において準用する場合を含む。)の規定の適用については、所得税法施行規則第七条第八項中「次に掲げる場合に該当することとなつた場合」とあるのは「その氏名、住所又は個人番号の変更をした場合」と、「個人番号(第一号に掲げる場合には、その変更前の氏名及び住所並びに変更後の氏名及び住所)」とあるのは「個人番号」と、「書類(第一号に掲げる場合には、同項各号に掲げるいずれかの書類又は次条第二項に規定する書類)」とあるのは「書類」とする。
the statement of change of the maximum amount of tax-exempt savings prescribed in Article 10, paragraph (4) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits of Persons with Disabilities, etc.) of the Income Tax Act, or the statement of change of the maximum amount of special tax-exempt savings prescribed in Article 10, paragraph (4) of the Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Act on Special Measures Concerning Taxation;
所得税法第十条第四項(障害者等の少額預金の利子所得等の非課税)に規定する非課税貯蓄限度額変更申告書又は租税特別措置法第四条第二項(障害者等の少額公債の利子の非課税)において準用する所得税法第十条第四項に規定する特別非課税貯蓄限度額変更申告書
the written notification prescribed in Article 7, paragraph (8) (Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act after amendment by the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 53 of 2014; referred to as the "2014 Amending Regulation" through Article 14 (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Supplementary Provisions) (including where applied mutatis mutandis pursuant to Article 2-5, paragraph (1) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation after amendment by the provisions of Article 1 (Partial Amendment of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 51 of 2014));
所得税法施行規則の一部を改正する省令(平成二十六年財務省令第五十三号。以下附則第十四条(金地金等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置)までにおいて「平成二十六年改正規則」という。)による改正後の所得税法施行規則第七条第八項(障害者等に該当する旨を証する書類の範囲等)(租税特別措置法施行規則等の一部を改正する省令(平成二十六年財務省令第五十一号)第一条(租税特別措置法施行規則の一部改正)の規定による改正後の租税特別措置法施行規則第二条の五第一項(障害者等の少額公債の利子の非課税)において準用する場合を含む。)に規定する届出書
the statement of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act after amendment by the provisions of Article 15 of the Number Use Arrangement Order (hereinafter in this item referred to as the "2014 New Order"), or the statement of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the 2014 New Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation after amendment by the provisions of Article 7 of the Number Use Arrangement Order;
番号利用法整備令第十五条の規定による改正後の所得税法施行令(以下この号において「平成二十六年新令」という。)第四十三条第六項(非課税貯蓄に関する異動申告書)に規定する非課税貯蓄に関する異動申告書又は番号利用法整備令第七条の規定による改正後の租税特別措置法施行令第二条の四第三項(障害者等の少額公債の利子の非課税)において準用する平成二十六年新令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書
the application form for tax-exempt savings prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits of Persons with Disabilities, etc.) of the Income Tax Act prior to amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter in this item referred to as the "2016 Amendment Act"), or the application form for special tax-exempt savings prescribed in Article 4, paragraph (1) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by the provisions of Article 10 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the 2016 Amendment Act;
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。以下この号において「平成二十八年改正法」という。)第一条(所得税法の一部改正)の規定による改正前の所得税法第十条第一項(障害者等の少額預金の利子所得等の非課税)に規定する非課税貯蓄申込書又は平成二十八年改正法第十条(租税特別措置法の一部改正)の規定による改正前の租税特別措置法(昭和三十二年法律第二十六号)第四条第一項(障害者等の少額公債の利子の非課税)に規定する特別非課税貯蓄申込書
the application for succession to tax-exempt savings prescribed in Article 47, paragraph (1) (Application for Succession to Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 145 of 2016; hereinafter in this item referred to as the "2016 Former Order"), or the application for succession to special tax-exempt savings prescribed in Article 47, paragraph (1) of the 2016 Former Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 1 (Partial Amendment of the Order for Enforcement of the Act on Special Measures Concerning Taxation) of the Cabinet Order Partially Amending the Order for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Cabinet Order No. 159 of 2016);
所得税法施行令等の一部を改正する政令(平成二十八年政令第百四十五号)第一条(所得税法施行令の一部改正)の規定による改正前の所得税法施行令(以下この号において「平成二十八年旧令」という。)第四十七条第一項(非課税貯蓄相続申込書)に規定する非課税貯蓄相続申込書又は租税特別措置法施行令等の一部を改正する政令(平成二十八年政令第百五十九号)第一条(租税特別措置法施行令の一部改正)の規定による改正前の租税特別措置法施行令第二条の四第三項(障害者等の少額公債の利子の非課税)において準用する平成二十八年旧令第四十七条第一項に規定する特別非課税貯蓄相続申込書
the statement under Article 43, paragraph (2) or (3) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation).
所得税法施行令第四十三条第二項又は第三項(非課税貯蓄に関する異動申告書)(租税特別措置法施行令第二条の四第三項において準用する場合を含む。)の規定による申告書
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 1-5, paragraph (1)
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, short name for the 2018 Act partially amending the Income Tax Act and other Acts (Act No. 7 of 2018).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, the Income Tax Act as it stood before Article 1 of the 2018 Act partially amending the Income Tax Act and other Acts (Act No. 7 of 2018) amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 12 of 2018 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 12 of 2018.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 12 of 2018, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
2014 Former Ordermachine translation
「平成二十六年旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, short name for the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 15 of Cabinet Order No. 179 of 2014, the Cabinet Order (政令) that arranged the Cabinet Orders under the Ministry of Finance, among them the Order for Enforcement of the Income Tax Act (所得税法施行令), for the start of the individual number (個人番号) system, amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)
Number Use Arrangement Ordermachine translation
「番号利用法整備令」
Short name for Cabinet Order No. 179 of 2014, the Cabinet Order (政令) that arranged the Cabinet Orders under the Ministry of Finance for the enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013).
Short name set inSupplementary Provisions, Article 3, paragraph (2)· applies only in this paragraph
2014 Amending Regulationmachine translation
「平成二十六年改正規則」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018 up to their Article 14, short name for Ministry of Finance Order No. 53 of 2014, a Ministerial Order (省令) that partially amended the Regulation for Enforcement of the Income Tax Act.
Short name set inSupplementary Provisions, Article 3, paragraph (2), item (ii)· applies only in this provision and in Supplementary Provisions, Articles 3 to 14
2014 New Ordermachine translation
「平成二十六年新令」
In Article 3, paragraph (2), item (iii) of the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, short name for the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Article 15 of Cabinet Order No. 179 of 2014, the Cabinet Order (政令) that arranged the Cabinet Orders under the Ministry of Finance, among them the Order for Enforcement of the Income Tax Act (所得税法施行令), for the start of the individual number (個人番号) system.
Short name set inSupplementary Provisions, Article 3, paragraph (2), item (iii)· applies only in this item
2016 Amendment Actmachine translation
「平成二十八年改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 3, paragraph (2), item (iv)· applies only in this item
2016 Former Ordermachine translation
「平成二十八年旧令」
In Article 3, paragraph (2), item (v) of the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, short name for the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 1 of Cabinet Order No. 145 of 2016, a Cabinet Order (政令) partially amending it and other Cabinet Orders, amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2), item (v)· applies only in this item