Articles 1 to 16, Supplementary Provisions (Order No. 11 of 2020) — Regulation for Enforcement of the Income Tax Act

16 articles

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, 2020; provided, however, that the provisions set forth in the following items come into effect as of the date specified in each of those items:

この省令は、令和二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 74, paragraph (1), item (iv), the provisions amending Article 94-2, paragraph (1), item (v), the provisions amending Appended Table VI (3) (excluding the part pertaining to Note 2 (10) of that table), and the provisions of Article 27, Article 29, paragraph (1) and Article 30, paragraphs (1) and (4) of the Supplementary Provisions: January 1, 2021;

第七十四条第一項第四号の改正規定、第九十四条の二第一項第五号の改正規定及び別表第六（三）の改正規定（同表の備考２（１０）に係る部分を除く。）並びに附則第二十七条、第二十九条第一項並びに第三十条第一項及び第四項の規定　令和三年一月一日

the provisions amending Note 2 (12) of the table in Appended Table V (28): April 1, 2021;

別表第五（二十八）の表の備考２（１２）の改正規定　令和三年四月一日

the provisions amending Article 39-2, the provisions amending Article 40, the provisions amending Article 40-2, paragraph (1), item (iii), the provisions adding one Article after Article 40-16, the provisions amending Article 47, paragraph (3), item (iii), the provisions amending item (xv) of that paragraph, the provisions amending Article 47-2, paragraph (3), item (i), (a), the provisions amending item (iii) of that paragraph, the provisions amending paragraph (9) of that Article, the provisions amending Article 47-3, paragraph (1), the provisions amending Article 48, paragraph (1), item (iii), the provisions amending Article 53, paragraph (1), the provisions amending Article 56, paragraph (2), the provisions amending Article 69, paragraph (1), item (ii), the provisions amending Article 71, paragraph (1), and the provisions amending Article 102, and the provisions of the following Article through Article 7 of the Supplementary Provisions: January 1, 2022;

第三十九条の二の改正規定、第四十条の改正規定、第四十条の二第一項第三号の改正規定、第四十条の十六の次に一条を加える改正規定、第四十七条第三項第三号の改正規定、同項第十五号の改正規定、第四十七条の二第三項第一号イの改正規定、同項第三号の改正規定、同条第九項の改正規定、第四十七条の三第一項の改正規定、第四十八条第一項第三号の改正規定、第五十三条第一項の改正規定、第五十六条第二項の改正規定、第六十九条第一項第二号の改正規定、第七十一条第一項の改正規定及び第百二条の改正規定並びに次条から附則第七条までの規定　令和四年一月一日

the provisions amending Article 47, paragraph (3), item (xxi), the provisions amending Article 47-2 (excluding the part pertaining to paragraph (3), item (i), (a) of that Article, the part pertaining to item (iii) of that paragraph, and the part pertaining to paragraph (9) of that Article), the provisions amending Article 73-2, the provisions amending Article 74-2, the provisions amending Article 74-4, the provisions amending Article 77-5, the provisions amending Article 93, paragraph (1), item (vi), (a), the provisions amending Article 94-2, paragraph (1), item (vii), (a), the provisions amending Note 2 (16) of the table in Appended Table VI (1), and the provisions amending Note 2 (10) of the table in Appended Table VI (3), and the provisions of Article 28, paragraph (1), Article 29, paragraph (2) and Article 30, paragraphs (2) and (5) of the Supplementary Provisions: January 1, 2023;

第四十七条第三項第二十一号の改正規定、第四十七条の二の改正規定（同条第三項第一号イに係る部分、同項第三号に係る部分及び同条第九項に係る部分を除く。）、第七十三条の二の改正規定、第七十四条の二の改正規定、第七十四条の四の改正規定、第七十七条の五の改正規定、第九十三条第一項第六号イの改正規定、第九十四条の二第一項第七号イの改正規定、別表第六（一）の表の備考２（１６）の改正規定並びに別表第六（三）の表の備考２（１０）の改正規定並びに附則第二十八条第一項、第二十九条第二項並びに第三十条第二項及び第五項の規定　令和五年一月一日

the provisions amending Article 47, paragraph (3), item (vi), the provisions amending Article 60, paragraphs (2) and (3), the provisions amending Article 90-5, and the provisions amending Appended Table V (31): the date of enforcement of the Act Partially Amending the Payment Services Act, etc. to Respond to the Diversification of Financial Transactions Accompanying Advances in Information and Communications Technology (Act No. 28 of 2019).

第四十七条第三項第六号の改正規定、第六十条第二項及び第三項の改正規定、第九十条の五の改正規定並びに別表第五（三十一）の改正規定　情報通信技術の進展に伴う金融取引の多様化に対応するための資金決済に関する法律等の一部を改正する法律（令和元年法律第二十八号）の施行の日

Supplementary Provisions, Article 2Transitional Measures Concerning Matters to Be Stated in a Final Return Showing Income

第二条（確定所得申告書の記載事項に関する経過措置）

The provisions of Article 47, paragraph (3) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") (limited to the part pertaining to item (iii)) (including as applied mutatis mutandis pursuant to Article 67 of the New Regulation) apply to the case of filing, on or after January 1, 2022, a Tax Return for income tax for 2021 and subsequent years, and the provisions then in force continue to govern the case where a Tax Return was filed before that day and the case where a Tax Return for income tax for 2020 and earlier years is filed on or after that day.

改正後の所得税法施行規則（以下「新規則」という。）第四十七条第三項（第三号に係る部分に限る。）（新規則第六十七条において準用する場合を含む。）の規定は、令和四年一月一日以後に令和三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、同日前に確定申告書を提出した場合及び同日以後に令和二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 3Transitional Measures Regarding Documents to Be Attached to a Tax Return

第三条（確定申告書に添付すべき書類に関する経過措置）

The provisions of Article 47-2, paragraph (3) (limited to the part pertaining to item (i)) (including as applied mutatis mutandis pursuant to Article 67 of the New Regulation) of the New Regulation apply to the case of filing, on or after January 1, 2022, a Tax Return for income tax for 2021 and subsequent years, and the provisions then in force continue to govern the case where a Tax Return was filed before that day and the case where a Tax Return for income tax for 2020 and earlier years is filed on or after that day.

新規則第四十七条の二第三項（第一号に係る部分に限る。）（新規則第六十七条において準用する場合を含む。）の規定は、令和四年一月一日以後に令和三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、同日前に確定申告書を提出した場合及び同日以後に令和二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。

The provisions of Article 47-2, paragraph (13) of the New Regulation apply to the case of filing, on or after January 1, 2022, a Tax Return for income tax for 2021 and subsequent years, and the provisions then in force continue to govern the case where a Tax Return was filed before that day and the case where a Tax Return for income tax for 2020 and earlier years is filed on or after that day.

新規則第四十七条の二第十三項の規定は、令和四年一月一日以後に令和三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、同日前に確定申告書を提出した場合及び同日以後に令和二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 4Transitional Measures Concerning Matters to Be Stated in a Final Return Showing Losses

第四条（確定損失申告書の記載事項に関する経過措置）

The provisions of Article 48, paragraph (1) (limited to the part pertaining to item (iii)) (including as applied mutatis mutandis pursuant to Article 67 of the New Regulation) of the New Regulation apply to the case of filing, on or after January 1, 2022, a Tax Return for income tax for 2021 and subsequent years, and the provisions then in force continue to govern the case where a Tax Return was filed before that day and the case where a Tax Return for income tax for 2020 and earlier years is filed on or after that day.

新規則第四十八条第一項（第三号に係る部分に限る。）（新規則第六十七条において準用する場合を含む。）の規定は、令和四年一月一日以後に令和三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、同日前に確定申告書を提出した場合及び同日以後に令和二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 5Transitional Measures Concerning Matters to Be Stated in the Statement of Details of Withheld Tax Amounts, etc. in the Case of Receiving a Refund

第五条（還付を受ける場合の源泉徴収税額等の明細書の記載事項に関する経過措置）

The provisions of Article 53, paragraph (1) of the New Regulation apply to the case of filing, on or after January 1, 2022, a Tax Return for income tax for 2021 and subsequent years, and the provisions then in force continue to govern the case where a Tax Return was filed before that day and the case where a Tax Return for income tax for 2020 and earlier years is filed on or after that day.

新規則第五十三条第一項の規定は、令和四年一月一日以後に令和三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、同日前に確定申告書を提出した場合及び同日以後に令和二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 Regarding Matters to Be Stated in a Return When Salary or Other Wage Is Not Subject to Withholding

第六条（給与等につき源泉徴収を受けない場合の申告書の記載事項に関する経過措置）

The provisions of Article 69, paragraph (1) (limited to the part pertaining to item (ii)) of the New Regulation apply to the case of filing, on or after January 1, 2022, a return for 2021 and subsequent years (meaning a return under Article 172, paragraph (1) of the Income Tax Act; the same applies hereinafter in this Article), and the provisions then in force continue to govern the case where a return was filed before that day and the case where a return for 2020 and earlier years is filed on or after that day.

新規則第六十九条第一項（第二号に係る部分に限る。）の規定は、令和四年一月一日以後に令和三年分以後の申告書（所得税法第百七十二条第一項の規定による申告書をいう。以下この条において同じ。）を提出する場合について適用し、同日前に申告書を提出した場合及び同日以後に令和二年分以前の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 Regarding Documents to Be Attached to a Return Form for a Refund Due to Alternative Taxation on Retirement Income

第七条（退職所得の選択課税による還付のための申告書への添附書類に関する経過措置）

The provisions of Article 71, paragraph (1) of the New Regulation apply to cases where a return (meaning a return under Article 173, paragraph (1) of the Income Tax Act; the same applies hereinafter in this Article) for the year 2021 or any subsequent year is submitted on or after January 1, 2022, and the provisions then in force continue to govern cases where a return is submitted before that date and cases where a return for the year 2020 or any earlier year is submitted on or after that date.

新規則第七十一条第一項の規定は、令和四年一月一日以後に令和三年分以後の申告書（所得税法第百七十三条第一項の規定による申告書をいう。以下この条において同じ。）を提出する場合について適用し、同日前に申告書を提出した場合及び同日以後に令和二年分以前の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 8Transitional Measures Concerning Withholding on Salary Income

第八条（給与所得に係る源泉徴収に関する経過措置）

The matters specified by Ministry of Finance Order as prescribed in Article 8, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Amending Act") are the following matters:

所得税法等の一部を改正する法律（令和二年法律第八号。以下「改正法」という。）附則第八条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。

name and domicile of the person who submits the return under Article 8, paragraph (3) of the Supplementary Provisions of the Amending Act;

改正法附則第八条第三項の規定による申告書を提出する者の氏名及び住所

name or title of the payer of the salary or other wage prescribed in Article 8, paragraph (3) of the Supplementary Provisions of the Amending Act;

改正法附則第八条第三項に規定する給与等の支払者の氏名又は名称

any other matters for reference.

その他参考となるべき事項

The matters specified by Ministry of Finance Order as prescribed in Article 8, paragraph (4) of the Supplementary Provisions of the Amending Act are the following matters:

改正法附則第八条第四項に規定する財務省令で定める事項は、次に掲げる事項とする。

name and domicile of the person who submits the return under Article 8, paragraph (4) of the Supplementary Provisions of the Amending Act;

改正法附則第八条第四項の規定による申告書を提出する者の氏名及び住所

name or title of the payer of the salary or other wage prescribed in Article 8, paragraph (4) of the Supplementary Provisions of the Amending Act;

改正法附則第八条第四項に規定する給与等の支払者の氏名又は名称

any other matters for reference.

その他参考となるべき事項

Supplementary Provisions, Article 9Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Head of a Business Office of a Savings Institution, etc.

第九条（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置）

The provisions of Article 81-6, paragraph (5) of the New Regulation apply to cases of giving notice, on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), under Article 336, paragraphs (1) through (3) of the Order for Enforcement of the Income Tax Act as amended by Article 1 of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Cabinet Order on Enforcement of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Cabinet Order No. 111 of 2020) (hereinafter referred to as the "New Order").

新規則第八十一条の六第五項の規定は、この省令の施行の日（以下「施行日」という。）以後に所得税法施行令及び災害被害者に対する租税の減免、徴収猶予等に関する法律の施行に関する政令の一部を改正する政令（令和二年政令第百十一号）第一条の規定による改正後の所得税法施行令（以下「新令」という。）第三百三十六条第一項から第三項までの規定による告知をする場合について適用する。

Supplementary Provisions, Article 10Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income

第十条（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置）

The provisions of Article 81-7, paragraph (4) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-7, paragraph (4) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation") that was submitted before the Effective Date.

新規則第八十一条の七第四項の規定は、施行日以後に提出する同項に規定する届出書について適用し、施行日前に提出した改正前の所得税法施行規則（以下「旧規則」という。）第八十一条の七第四項に規定する届出書については、なお従前の例による。

Supplementary Provisions, Article 11Transitional Measures Concerning Matters to Be Stated, etc. in a Paper-Based Notice by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds

第十一条（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）

The provisions of Article 81-9, paragraph (1) of the New Regulation apply to the interest and similar income prescribed in that paragraph from the bearer public and corporate bonds, etc. prescribed in that paragraph for which payment is to be received on or after the Effective Date, and the provisions then in force continue to govern the interest and similar income prescribed in Article 81-9, paragraph (1) of the Former Regulation from the bearer public and corporate bonds, etc. prescribed in that paragraph for which payment is to be received before the Effective Date.

新規則第八十一条の九第一項の規定は、施行日以後に支払を受けるべき同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、施行日前に支払を受けるべき旧規則第八十一条の九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。

Supplementary Provisions, Article 12Transitional Measures Concerning the Scope of Documents to Be Presented to the Head of the Business Office of a Savings Institution, etc. in Relation to Bearer Public and Corporate Bonds

第十二条（無記名公社債に係る貯蓄取扱機関等の営業所の長に提示する書類の範囲に関する経過措置）

The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply with terms replaced pursuant to Article 81-10 of the New Regulation, apply to cases where, on or after the Effective Date, a paper-based notice prescribed in Article 339, paragraph (1) of the New Order is submitted, a paper-based notice is submitted under paragraph (3) of that Article, or the documents prescribed in paragraph (4) of that Article are submitted.

新規則第八十一条の十の規定により読み替えて適用する新規則第八十一条の六第五項の規定は、施行日以後に新令第三百三十九条第一項に規定する告知書の提出若しくは同条第三項の規定による告知書の提出又は同条第四項に規定する書類の提出をする場合について適用する。

Supplementary Provisions, Article 13Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds

第十三条（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置）

The provisions of Article 81-11, paragraph (4) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-11, paragraph (4) of the Former Regulation that was submitted before the Effective Date.

新規則第八十一条の十一第四項の規定は、施行日以後に提出する同項に規定する届出書について適用し、施行日前に提出した旧規則第八十一条の十一第四項に規定する届出書については、なお従前の例による。

Supplementary Provisions, Article 14Transitional Measures Concerning Records of Matters Confirmed by Handlers of Payment of Interest and Similar Income from Bearer Public and Corporate Bonds and Retention of Books and Documents, etc.

第十四条（無記名公社債の利子等の支払の取扱者等の確認事項の記録及び帳簿書類の保存等に関する経過措置）

The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply mutatis mutandis under Article 81-12, paragraph (1) of the New Regulation, apply to cases where, on or after the Effective Date, a paper-based notice prescribed in Article 339, paragraph (1) of the New Order is submitted, a paper-based notice is submitted under paragraph (3) of that Article, or the documents prescribed in paragraph (4) of that Article are submitted.

新規則第八十一条の十二第一項において準用する新規則第八十一条の六第五項の規定は、施行日以後に新令第三百三十九条第一項に規定する告知書の提出若しくは同条第三項の規定による告知書の提出又は同条第四項に規定する書類の提出をする場合について適用する。

Supplementary Provisions, Article 15Transitional Measures Concerning Paper-Based Notices on the Transfer of Negotiable Deposits

第十五条（譲渡性預金の譲渡等に関する告知書に関する経過措置）

The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply with terms replaced pursuant to Article 81-17, paragraph (2) of the New Regulation, apply to the transfer or acquisition of negotiable deposits prescribed in Article 224-2 of the Income Tax Act that takes place on or after the Effective Date.

新規則第八十一条の十七第二項の規定により読み替えて適用する新規則第八十一条の六第五項の規定は、施行日以後に行われる所得税法第二百二十四条の二に規定する譲渡性預金の譲渡又は譲受けについて適用する。

The provisions of Article 81-17, paragraph (3) of the New Regulation apply to the transfer or acquisition of negotiable deposits prescribed in Article 224-2 of the Income Tax Act that takes place on or after the Effective Date.

新規則第八十一条の十七第三項の規定は、施行日以後に行われる所得税法第二百二十四条の二に規定する譲渡性預金の譲渡又は譲受けについて適用する。

The provisions of Article 81-17, paragraph (6) of the New Regulation apply to the transfer or acquisition of negotiable deposits prescribed in Article 224-2 of the Income Tax Act that takes place on or after the Effective Date, and the provisions then in force continue to govern the transfer or acquisition of such negotiable deposits that took place before the Effective Date.

新規則第八十一条の十七第六項の規定は、施行日以後に行われる所得税法第二百二十四条の二に規定する譲渡性預金の譲渡又は譲受けについて適用し、施行日前に行われた当該譲渡性預金の譲渡又は譲受けについては、なお従前の例による。

Supplementary Provisions, Article 16Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Payer of Consideration for the Transfer of Shares, etc.

第十六条（株式等の譲渡の対価の支払者に提示する書類の範囲等に関する経過措置）

The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply mutatis mutandis under Article 81-20, paragraph (1) of the New Regulation, apply to cases of giving notice under Article 342 of the New Order on or after the Effective Date.

新規則第八十一条の二十第一項において準用する新規則第八十一条の六第五項の規定は、施行日以後に新令第三百四十二条の規定による告知をする場合について適用する。

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