# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-3422-105` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 昭和四二年五月三一日政令第一〇五号 suppl-3422-105 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3422-105/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-1 **第一項** この政令は、昭和四十二年六月一日から施行する。ただし、所得税法施行令第一編第二章第三節（少額預金等の利子所得の非課税）の改正規定は、同年七月一日から施行する。 suppl-3422-105/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-1/par-1 This Cabinet Order comes into effect as of June 1, 1967; provided, however, that the provisions amending Part I, Chapter II, Section 3 (Nontaxation of Interest Income on Small-Amount Deposits, etc.) of the Order for Enforcement of the Income Tax Act come into effect as of July 1 of that year. machine translation, not official ### 第二条（経過規定の原則） — General Principle for Transitional Provisions caption: machine translation, not official suppl-3422-105/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-2 **第一項** 改正後の所得税法施行令（以下「新令」という。）の規定は、別段の定めがあるものを除き、昭和四十二年分以後の所得税について適用し、昭和四十一年分以前の所得税については、なお従前の例による。 suppl-3422-105/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-2/par-1 The provisions of the Order for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Order") apply, except as otherwise provided, to income tax for 1967 and subsequent years, and for income tax for 1966 and earlier years, the provisions then in force continue to govern. machine translation, not official ### 第三条（退職所得控除額に係る勤続年数に関する経過規定） — Transitional Provisions Concerning Years of Service for the Retirement Income Deduction caption: machine translation, not official suppl-3422-105/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-3 **第一項** 新令第七十四条第二項及び第三項（退職所得控除額に係る勤続年数の計算の特例）の規定を適用する場合において、これらの規定に規定する前の退職手当等が昭和三十八年中の支給に係るものであるときは、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。 新令第七十四条第二項 退職一時金等（以下この条において「前の退職手当等」という。）につきこれらの規定により計算した期間の計算の基礎となつた在職期間等 退職一時金等（以下この条において「前の退職手当等」という。）に係る就職の日又は前条第一項第二号に規定する組合員等であつた期間の初日から次の各号に掲げる場合の区分に応じ当該各号に掲げる数（一に満たない端数を生じたときは、これを切り捨てた数）に相当する年数を経過した日の前日までの期間 法第三十条第三項第一号に規定する勤続年数を計算する。 法第三十条第三項第一号に規定する勤続年数を計算する。 一　当該前の退職手当等につき所得税法の一部を改正する法律（昭和三十九年法律第二十号）による改正前の旧所得税法（昭和二十二年法律第二十七号）第九条第一項第六号イ（退職所得控除額）の規定により計算した金額（所得税法施行規則の一部を改正する政令（昭和三十九年政令第六十九号）による改正前の旧所得税法施行規則（昭和二十二年勅令第百十号）第七条の四第一項第七号（勤続年数の計算）（同条第四項において準用する場合を含む。）の規定を適用しないで計算した場合の勤続年数により計算した金額とする。以下この条において「旧法の特別控除額」という。）が五十万円以下である場合　当該旧法の特別控除額を五万円で除して計算した数 二　旧法の特別控除額が五十万円をこえ百五十万円以下である場合　当該旧法の特別控除額から五十万円を控除した金額を十万円で除して計算した数に十を加算した数 三　旧法の特別控除額が百五十万円をこえる場合　当該旧法の特別控除額から百五十万円を控除した金額を二十万円で除して計算した数に二十を加算した数 新令第七十四条第三項 前の退職手当等について同項の規定を適用しないで計算した法第三十条第三項の規定による退職所得控除額 前の退職手当等に係る旧法の特別控除額 suppl-3422-105/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-3/par-1 In applying the provisions of Article 74, paragraphs (2) and (3) (Special Provisions on Calculation of Years of Service for the Retirement Income Deduction) of the New Order, where the earlier severance pay or other such compensation prescribed in those provisions relates to payment made in 1963, the words listed in the middle column of the following table in those provisions listed in the left-hand column of the table are to be read as the words listed in the right-hand column of the table, respectively. Article 74, paragraph (2) of the New Order the period of service, etc. that formed the basis of calculating the period calculated in accordance with those provisions with respect to the lump-sum retirement payment, etc. (hereinafter in this Article referred to as "earlier severance pay or other such compensation") the period from the date of commencement of employment pertaining to the lump-sum retirement payment, etc. (hereinafter in this Article referred to as "earlier severance pay or other such compensation") or the first day of the period during which the person was a member, etc. prescribed in paragraph (1), item (ii) of the preceding Article until the day preceding the day on which the number of years equivalent to the number set out in the following items according to the category of cases set out in those items (if a fraction less than one arises, the number with the fraction rounded down) has elapsed calculate the years of service prescribed in Article 30, paragraph (3), item (i) of the Act. calculate the years of service prescribed in Article 30, paragraph (3), item (i) of the Act. (i) where the amount calculated for that earlier severance pay or other such compensation in accordance with Article 9, paragraph (1), item (vi), (a) (Retirement Income Deduction) of the former Income Tax Act (Act No. 27 of 1947) prior to amendment by the Act Partially Amending the Income Tax Act (Act No. 20 of 1964) (being the amount calculated on the basis of the years of service calculated without applying Article 7-4, paragraph (1), item (vii) (Calculation of Years of Service) (including as applied mutatis mutandis pursuant to paragraph (4) of that Article) of the former Regulation for Enforcement of the Income Tax Act (Imperial Ordinance No. 110 of 1947) prior to amendment by the Cabinet Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Cabinet Order No. 69 of 1964); referred to as the "special deduction under the former Act" in this Article) is 500,000 yen or less: the number calculated by dividing that special deduction under the former Act by 50,000 yen (ii) where the special deduction under the former Act exceeds 500,000 yen and is 1,500,000 yen or less: the number obtained by adding 10 to the number calculated by dividing the amount obtained by deducting 500,000 yen from that special deduction under the former Act by 100,000 yen (iii) where the special deduction under the former Act exceeds 1,500,000 yen: the number obtained by adding 20 to the number calculated by dividing the amount obtained by deducting 1,500,000 yen from that special deduction under the former Act by 200,000 yen Article 74, paragraph (3) of the New Order the retirement income deduction under Article 30, paragraph (3) of the Act calculated for the earlier severance pay or other such compensation without applying the provisions of that paragraph the special deduction under the former Act pertaining to the earlier severance pay or other such compensation machine translation, not official **第二項** 前項の規定は、同項に規定する前の退職手当等が昭和三十九年一月一日から昭和四十一年十二月三十一日までの間の支給に係るものである場合について準用する。この場合において、同項の表の下欄中「所得税法の一部を改正する法律（昭和三十九年法律第二十号）による改正前の旧所得税法（昭和二十二年法律第二十七号）第九条第一項第六号イ（退職所得控除額）の規定により計算した金額（所得税法施行規則の一部を改正する政令（昭和三十九年政令第六十九号）による改正前の旧所得税法施行規則（昭和二十二年勅令第百十号）第七条の四第一項第七号（勤続年数の計算）（同条第四項において準用する場合を含む。）の規定を適用しないで計算した場合の勤続年数により計算した金額とする」とあるのは、「所得税法の一部を改正する法律（昭和四十二年法律第二十号）による改正前の所得税法第三十条第三項（退職所得控除額）の規定により計算した金額（所得税法施行令の一部を改正する政令（昭和四十二年政令第百五号）による改正前の所得税法施行令第七十四条第二項及び第三項（退職所得控除額に係る勤続年数の計算の特例）の規定を適用しないで計算した場合の勤続年数により計算した金額とする」と読み替えるものとする。 suppl-3422-105/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-3/par-2 The provisions of the preceding paragraph apply mutatis mutandis where the earlier severance pay or other such compensation prescribed in that paragraph relates to payment made during the period from January 1, 1964 to December 31, 1966. In this case, the phrase "Article 9, paragraph (1), item (vi), (a) (Retirement Income Deduction) of the former Income Tax Act (Act No. 27 of 1947) prior to amendment by the Act Partially Amending the Income Tax Act (Act No. 20 of 1964) (being the amount calculated on the basis of the years of service calculated without applying Article 7-4, paragraph (1), item (vii) (Calculation of Years of Service) (including as applied mutatis mutandis pursuant to paragraph (4) of that Article) of the former Regulation for Enforcement of the Income Tax Act (Imperial Ordinance No. 110 of 1947) prior to amendment by the Cabinet Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Cabinet Order No. 69 of 1964)" in the right-hand column of the table in that paragraph is deemed to be replaced with "Article 30, paragraph (3) (Retirement Income Deduction) of the Income Tax Act prior to amendment by the Act Partially Amending the Income Tax Act (Act No. 20 of 1967) (being the amount calculated on the basis of the years of service calculated without applying Article 74, paragraphs (2) and (3) (Special Provisions on Calculation of Years of Service for the Retirement Income Deduction) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 105 of 1967". machine translation, not official ### 第四条（合併等により取得した株式の取得価額に関する経過規定） — Transitional Provisions Concerning the Acquisition Price of Shares Acquired through Merger, etc. caption: machine translation, not official suppl-3422-105/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-4 **第一項** 新令第百十四条（合併により取得した株式の取得価額）及び第百十六条（解散により残余財産の分配を受けた場合の株式の取得価額）の規定は、法人税法の一部を改正する法律（昭和四十二年法律第二十一号）の施行の日以後に合併し又は解散した法人から金銭その他の資産を取得する場合について適用し、同日前に合併し又は解散した法人から金銭その他の資産を取得する場合については、なお従前の例による。 suppl-3422-105/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-4/par-1 The provisions of Article 114 (Acquisition Price of Shares Acquired through a Merger) and Article 116 (Acquisition Price of Shares Where a Distribution of Residual Assets Is Received upon Dissolution) of the New Order apply where money or other assets are acquired from a corporation that merged or was dissolved on or after the date of enforcement of the Act Partially Amending the Corporation Tax Act (Act No. 21 of 1967), and where money or other assets are acquired from a corporation that merged or was dissolved before that date, the provisions then in force continue to govern. machine translation, not official ### 第五条（減価償却資産の償却に関する経過規定） — Transitional Provisions Concerning Depreciation of Depreciable Assets caption: machine translation, not official suppl-3422-105/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-5 **第一項** 新令第百二十二条（特別な償却率による償却の方法）（同条第一項の認定に係る部分に限る。）及び第百三十条（耐用年数の短縮）（同条第一項の承認に係る部分に限る。）の規定は、個人が昭和四十二年九月一日以後に当該認定又は承認を受けるために提出する申請から適用し、同日前に提出されるこれらの申請については、なお従前の例による。 suppl-3422-105/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-5/par-1 The provisions of Article 122 (Depreciation Methods Using Special Depreciation Rates) of the New Order (limited to the part pertaining to the certification under paragraph (1) of that Article) and Article 130 (Shortening of Useful Life) of the New Order (limited to the part pertaining to the approval under paragraph (1) of that Article) apply from the applications that an individual submits on or after September 1, 1967 in order to obtain that certification or approval, and for those applications submitted before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 改正前の所得税法施行令（以下「旧令」という。）第百二十二条（特別な償却率による償却の方法）若しくは第百三十条（耐用年数の短縮）の規定又はこれらの例によつてされた国税庁長官の認定又は承認は、新令第百二十二条又は第百三十条の規定によつてされた国税局長の認定又は承認とみなす。 suppl-3422-105/art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-5/par-2 A certification or approval by the Commissioner of the National Tax Agency made pursuant to the provisions of Article 122 (Depreciation Methods Using Special Depreciation Rates) or Article 130 (Shortening of Useful Life) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order"), or made according to the precedent of those provisions, is deemed to be a certification or approval by a regional commissioner made pursuant to the provisions of Article 122 or Article 130 of the New Order. machine translation, not official ### 第六条（資産所得の合算課税の場合の純損失の繰戻しによる還付の請求に関する経過規定） — Transitional Provisions Concerning Claims for a Refund by Carryback of Net Loss in the Case of Aggregate Taxation of Asset Income caption: machine translation, not official suppl-3422-105/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-6 **第一項** 昭和四十二年において純損失の金額がある場合における新令第二百五十三条（純損失の繰戻しによる還付の請求）の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。 新令第二百五十三条第一項第一号 法第九十八条 所得税法の一部を改正する法律（昭和四十二年法律第二十号）による改正前の所得税法（以下「旧法」という。）第九十八条 第二百三十一条 所得税法施行令の一部を改正する政令（昭和四十二年政令第百五号）による改正前の所得税法施行令（以下「旧令」という。）第二百三十一条 法及びこの政令 旧法及び旧令 新令第二百五十三条第一項第二号 法第九十八条、第二百三十一条その他法及びこの政令 旧法第九十八条、旧令第二百三十一条その他旧法及び旧令 新令第二百五十三条第一項第四号 法第九十八条 旧法第九十八条 新令第二百五十三条第一項第五号 法第九十八条第二項第一号 旧法第九十八条第一項第一号又は第二項第一号 前号の規定 、それぞれ前号の規定 suppl-3422-105/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-6/par-1 In applying the provisions of Article 253 (Claim for a Refund by Carryback of Net Loss) of the New Order in the case where there is a Net Loss in 1967, the words listed in the middle column of the following table in the provisions of that Article listed in the left-hand column of the table are to be read as the words listed in the right-hand column of the table, respectively. Article 253, paragraph (1), item (i) of the New Order Article 98 of the Act Article 98 of the Income Tax Act prior to amendment by the Act Partially Amending the Income Tax Act (Act No. 20 of 1967) (hereinafter referred to as the "Former Act") Article 231 Article 231 of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 105 of 1967) (hereinafter referred to as the "Former Order") the Act and this Cabinet Order the Former Act and the Former Order Article 253, paragraph (1), item (ii) of the New Order Article 98 of the Act, Article 231 and others in the Act and this Cabinet Order Article 98 of the Former Act, Article 231 of the Former Order and others in the Former Act and the Former Order Article 253, paragraph (1), item (iv) of the New Order Article 98 of the Act Article 98 of the Former Act Article 253, paragraph (1), item (v) of the New Order Article 98, paragraph (2), item (i) of the Act Article 98, paragraph (1), item (i) or paragraph (2), item (i) of the Former Act the provisions of the preceding item , respectively, the provisions of the preceding item machine translation, not official ### 第七条（報酬、料金等に係る源泉徴収に関する経過規定） — Transitional Provisions Concerning Withholding on Compensation, Fees, and Similar Payments caption: machine translation, not official suppl-3422-105/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-7 **第一項** 新令第三百二十条第三項（報酬、料金、契約金又は賞金に係る源泉徴収）（プロレスラー及びプロゴルファーに係る部分に限る。）の規定は、昭和四十三年一月一日以後に支払うべき所得税法の一部を改正する法律（昭和四十二年法律第二十号。以下「改正法」という。）による改正後の所得税法（以下「新法」という。）第二百四条第一項第四号（報酬、料金等に係る源泉徴収義務）に掲げる報酬又は料金について適用する。 suppl-3422-105/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-7/par-1 The provisions of Article 320, paragraph (3) (Withholding from Remuneration or Fees, Contract Money, or Monetary Awards) of the New Order (limited to the part pertaining to professional wrestlers and professional golfers) apply to the remuneration or fees listed in Article 204, paragraph (1), item (iv) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act (Act No. 20 of 1967; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") that are payable on or after January 1, 1968. machine translation, not official **第二項** 新令第三百二十六条第四項（生命保険契約等に基づく年金に係る源泉徴収）又は第三百三十二条第三号（源泉徴収を免除されない非居住者の国内源泉所得）の規定は、昭和四十二年八月一日以後に支払うべき新法第二百九条（源泉徴収を要しない年金）に規定する年金又は新令第三百三十二条第三号に規定する年金について適用し、同日前に支払うべきこれらの年金については、なお従前の例による。 suppl-3422-105/art-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-7/par-2 The provisions of Article 326, paragraph (4) (Withholding on Annuities under Life Insurance Contracts, etc.) or Article 332, item (iii) (Domestic Source Income of Nonresidents Not Exempt from Withholding) of the New Order apply to annuities payable on or after August 1, 1967 that are annuities prescribed in Article 209 (Pensions Exempt from Withholding) of the New Act or annuities prescribed in Article 332, item (iii) of the New Order, and for those annuities payable before that date, the provisions then in force continue to govern. machine translation, not official ### 第八条（合算対象世帯員がある場合の予定納税基準額の計算の特例） — Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation caption: machine translation, not official suppl-3422-105/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-8 **第一項** 昭和四十一年分の所得税につき改正法による改正前の所得税法（以下「旧法」という。）第九十七条第一項（合算対象世帯員がある場合の税額）の規定の適用があつた場合における同項に規定する主たる所得者及び合算対象世帯員の昭和四十二年分の新法第百四条第一項（予定納税額の納付）に規定する予定納税基準額は、旧法第九十八条（合算対象世帯員がある場合の税額の計算）、旧令第二百三十一条（合算所得税額の計算上控除しきれない配当控除の額がある場合の所得税の額の計算）その他旧法及び旧令の規定による所得税の額の計算の方法に従い、改正法附則第九条第一項及び第二項（昭和四十二年分の予定納税基準額の計算の特例）の規定を読み替え、これらの規定により計算した金額をもととして計算する。 suppl-3422-105/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-8/par-1 Where the provisions of Article 97, paragraph (1) (Tax Amount Where There Is a Household Member Subject to Aggregation) of the Income Tax Act prior to amendment by the Amending Act (hereinafter referred to as the "Former Act") were applied to income tax for 1966, the tax prepayment calculation base for 1967 of the principal income earner and household member subject to aggregation prescribed in that paragraph, as prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the New Act, is to be calculated, in accordance with Article 98 (Calculation of Tax Amount Where There Is a Household Member Subject to Aggregation) of the Former Act, Article 231 (Calculation of the Amount of Income Tax Where There Is an Amount of Dividend Tax Credit That Cannot Be Fully Deducted in the Calculation of the Amount of Aggregated Income Tax) of the Former Order and other methods of calculating the amount of income tax under the provisions of the Former Act and the Former Order, on the basis of the amount calculated pursuant to the provisions of Article 9, paragraphs (1) and (2) of the Supplementary Provisions (Special Provisions on Calculation of the tax prepayment calculation base for 1967) of the Amending Act, read with the terms replaced. machine translation, not official ### 第九条（昭和四十二年三月三十一日までに支払われた退職所得に係る源泉徴収税額の還付） — Refund of Tax Withheld from Retirement Income Paid on or before March 31, 1967 caption: machine translation, not official suppl-3422-105/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9 **第一項** 昭和四十二年三月三十一日までに同年中の支給に係る改正法附則第二十条第一項（昭和四十二年三月三十一日までに支払われた退職所得に係る源泉徴収税額の還付）に規定する退職手当等（以下この条において「退職手当等」という。）の支払を受けた居住者が同年四月一日から同年五月三十一日までの間に同年中の支給に係る他の退職手当等の支払を受けた場合において、当該他の退職手当等につき旧法第二百三条第四項（退職所得の受給に関する申告書）に規定する退職所得の受給に関する申告書に同条第一項第二号に掲げる金額を記載して提出したときは、改正法附則第二十条第一項の規定による還付の請求は、同年中の支給に係る退職手当等で同年三月三十一日までに支払われたものにつき旧法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定により徴収された所得税の額が、当該他の退職手当等につき改正法附則第三条第一項（昭和四十二年分の所得税の所得控除及び税額の計算の特例）の規定により読み替えられた新法第二百一条（退職所得に係る源泉徴収税額）及び新法第二百二条（退職所得とみなされる退職一時金に係る源泉徴収）の規定を適用した場合における改正法附則第三条第一項の規定により読み替えられた新法第二百一条第一項第二号に規定する改正法附則別表第六に掲げる税額をこえる場合に限り、そのこえる金額についてすることができる。 suppl-3422-105/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-1 Where a Resident who, on or before March 31, 1967, received payment, for payment in that year, of severance pay or other such compensation prescribed in Article 20, paragraph (1) of the Supplementary Provisions (Refund of Tax Withheld from Retirement Income Paid on or before March 31, 1967) of the Amending Act (hereinafter in this Article referred to as "severance pay or other such compensation") receives, during the period from April 1 to May 31 of that year, payment of other severance pay or other such compensation for payment in that year, and files, with respect to that other severance pay or other such compensation, the declaration on receipt of retirement income prescribed in Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) of the Former Act stating the amount listed in paragraph (1), item (ii) of that Article, a claim for a refund pursuant to Article 20, paragraph (1) of the Supplementary Provisions of the Amending Act may be made only for the amount by which the amount of income tax collected pursuant to the provisions of Articles 199 through 202 (Withholding on Retirement Income) of the Former Act with respect to severance pay or other such compensation for payment in that year and paid on or before March 31 of that year exceeds the tax amount listed in Appended Table 6 of the Supplementary Provisions of the Amending Act prescribed in Article 201, paragraph (1), item (ii) of the New Act, as read with replacement of terms pursuant to Article 3, paragraph (1) of the Supplementary Provisions of the Amending Act, in the case where Article 201 (Amount of Tax Withheld from Retirement Income) and Article 202 (Withholding from Lump-Sum Retirement Payments Deemed to Be Retirement Income) of the New Act, as read with replacement of terms pursuant to Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1967) of the Supplementary Provisions of the Amending Act, are applied to that other severance pay or other such compensation. machine translation, not official **第二項** 改正法附則第二十条第一項の規定による還付の請求は、これをすることができる居住者がこの政令の施行の日から昭和四十二年八月三十一日までの間に同年中の支給に係る他の退職手当等につき新法第二百三条第四項に規定する退職所得の受給に関する申告書を提出する場合には、当該申告書を提出する日の前日までの間に限り、することができる。 suppl-3422-105/art-9/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-2 A claim for a refund pursuant to Article 20, paragraph (1) of the Supplementary Provisions of the Amending Act may be made by a Resident who is able to make it, where the Resident files, during the period from the date of enforcement of this Cabinet Order to August 31, 1967, with respect to other severance pay or other such compensation for payment in that year, the declaration on receipt of retirement income prescribed in Article 203, paragraph (4) of the New Act, only until the day preceding the day on which that declaration is filed. machine translation, not official **第三項** 改正法附則第二十条第一項の規定による還付の請求をしようとする居住者は、次に掲げる事項を記載した請求書に、第三号及び第四号に規定する事項を証する書類を添附して、これを納税地の所轄税務署長に提出しなければならない。ただし、税務署長において、やむを得ない事情があると認める場合には、当該書類を添附することを要しない。 suppl-3422-105/art-9/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-3 A Resident who intends to make a claim for a refund pursuant to Article 20, paragraph (1) of the Supplementary Provisions of the Amending Act must submit to the competent district director with jurisdiction over the place for tax payment a written claim stating the following matters, attaching documents certifying the matters prescribed in items (iii) and (iv); provided, however, that where the district director finds that there are unavoidable circumstances, it is not necessary to attach those documents. machine translation, not official **一** 請求者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地 suppl-3422-105/art-9/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-3/item-1 the claimant's name and domicile (or residence, where the claimant has no domicile in Japan) and, where the place of domicile (or place of residence, where the claimant has no domicile in Japan) differs from the place for tax payment, that place for tax payment; machine translation, not official **二** 退職手当等の支払者の氏名又は名称及びその退職手当等に係る所得税の旧法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（旧法第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地） suppl-3422-105/art-9/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-3/item-2 the name or title of the person paying severance pay or other such compensation and the place for tax payment for the income tax on that severance pay or other such compensation under Article 17 (Place for Tax Payment for Income Tax Pertaining to Withholding) of the Former Act (where a designation has been made under Article 18, paragraph (2) (Designation of Locality for Paying over Taxes) of the Former Act, the place for tax payment so designated); machine translation, not official **三** 旧法第百九十九条から第二百二条までの規定により徴収された所得税の額及びその徴収の年月日 suppl-3422-105/art-9/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-3/item-3 the amount of income tax collected pursuant to the provisions of Articles 199 through 202 of the Former Act and the date of collection; machine translation, not official **四** 退職手当等の額及びその退職手当等に係る勤続年数その他勤続年数の計算の基礎となるべき事項 suppl-3422-105/art-9/par-3/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-3/item-4 the amount of the severance pay or other such compensation, the years of service pertaining to that severance pay or other such compensation, and other matters that are to form the basis of the calculation of the years of service; machine translation, not official **五** 当該退職手当等につき改正法附則第三条第一項の規定により読み替えられた新法第二百一条及び新法第二百二条の規定を適用した場合における改正法附則別表第六に掲げる税額 suppl-3422-105/art-9/par-3/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-3/item-5 the tax amount listed in Appended Table 6 of the Supplementary Provisions of the Amending Act in the case where the provisions of Article 201 and Article 202 of the New Act, as read with replacement of terms pursuant to Article 3, paragraph (1) of the Supplementary Provisions of the Amending Act, are applied to that severance pay or other such compensation; machine translation, not official **六** 第三号に掲げる所得税の額から前号に掲げる所得税の額を控除した残額のうち還付を受けようとする金額 suppl-3422-105/art-9/par-3/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-3/item-6 the portion, of the balance obtained by deducting the amount of income tax listed in the preceding item from the amount of income tax listed in item (iii), for which the claimant wishes to receive a refund; machine translation, not official **七** その他参考となるべき事項 suppl-3422-105/art-9/par-3/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-3/item-7 other matters useful for reference purposes. machine translation, not official **第四項** 改正法附則第二十条第一項の規定による還付の請求をした居住者は、その請求をした後昭和四十二年中の支給に係る退職手当等について新法第二百三条第四項に規定する退職所得の受給に関する申告書又は確定申告書を提出する場合には、これらの申告書に記載すべき事項のほか、当該還付の請求をした旨及び前項第六号に掲げる金額をこれらの申告書に附記しなければならない。 suppl-3422-105/art-9/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-4 A Resident who has made a claim for a refund pursuant to Article 20, paragraph (1) of the Supplementary Provisions of the Amending Act must, when filing, after making the claim, the declaration on receipt of retirement income prescribed in Article 203, paragraph (4) of the New Act or a Tax Return with respect to severance pay or other such compensation paid in 1967, append to those return forms, in addition to the matters to be stated in them, a statement to the effect that the Resident made the claim for the refund and the amount listed in item (vi) of the preceding paragraph. machine translation, not official **第五項** 改正法附則第二十条第一項の規定による請求に係る還付金は、国税収納金整理資金に関する法律施行令（昭和二十九年政令第五十一号）の規定の適用については、同令第二条第一号（支払金の指定）に掲げる還付金とみなす。 suppl-3422-105/art-9/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-5 The refund pertaining to a claim under Article 20, paragraph (1) of the Supplementary Provisions of the Amending Act is, for the purpose of applying the provisions of the Order for Enforcement of the Act on Fund for Smooth Management of National Tax Revenue (Cabinet Order No. 51 of 1954), deemed to be a refund listed in Article 2, item (i) (Designation of Payments) of that Order. machine translation, not official --- ## Cites - suppl-3422-105/art-3/par-1: 新令第七十四条第二項 → 所得税法施行令 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74/par-2 - suppl-3422-105/art-3/par-1: 第三項 → 所得税法施行令 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74/par-3 - suppl-3422-105/art-3/par-1: この条 → 所得税法施行令 第七十四条 (Article 74), art-74 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74 - suppl-3422-105/art-3/par-1: 前条第一項第二号 → 所得税法施行令 第七十三条第一項第二号 (Article 73, paragraph (1), item (ii)), art-73/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73/par-1/item-2 - suppl-3422-105/art-3/par-1: 法第三十条第三項第一号 → 所得税法 第三十条第三項第一号 (Article 30, paragraph (3), item (i)), art-30/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-30/par-3/item-1 (e-Gov law ID 340AC0000000033) - suppl-3422-105/art-3/par-1: による改正前の旧所得税法施行規則（昭和二十二年勅令第百十号）第七条の四第一項第七号 → e-Gov law 322IO0000000110, 第七条の四第一項第七号 (Article 7-4, paragraph (1), item (vii)), art-7-4/par-1/item-7 — not held in this collection - suppl-3422-105/art-3/par-1: 同条第四項 → e-Gov law 322IO0000000110, 第七条の四第四項 (Article 7-4, paragraph (4)), art-7-4/par-4 — not held in this collection - suppl-3422-105/art-3/par-1: 法第三十条第三項 → 所得税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/en/income-tax-act/art-30/par-3 (e-Gov law ID 340AC0000000033) - suppl-3422-105/art-3/par-2: 前項 → 所得税法施行令 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3422-105/art-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-3/par-1 - suppl-3422-105/art-3/par-2: による改正前の旧所得税法施行規則（昭和二十二年勅令第百十号）第七条の四第一項第七号 → e-Gov law 322IO0000000110, 第七条の四第一項第七号 (Article 7-4, paragraph (1), item (vii)), art-7-4/par-1/item-7 — not held in this collection - suppl-3422-105/art-3/par-2: 同条第四項 → e-Gov law 322IO0000000110, 第七条の四第四項 (Article 7-4, paragraph (4)), art-7-4/par-4 — not held in this collection - suppl-3422-105/art-4/par-1: 新令第百十四条 → 所得税法施行令 第百十四条 (Article 114), art-114 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-114 - suppl-3422-105/art-4/par-1: 第百十六条 → 所得税法施行令 第百十六条 (Article 116), art-116 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-116 - suppl-3422-105/art-5/par-1: 新令第百二十二条 → 所得税法施行令 第百二十二条 (Article 122), art-122 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-122 - suppl-3422-105/art-5/par-1: 同条第一項 → 所得税法施行令 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-122/par-1 - suppl-3422-105/art-5/par-1: 第百三十条 → 所得税法施行令 第百三十条 (Article 130), art-130 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-130 - suppl-3422-105/art-5/par-1: 同条第一項 → 所得税法施行令 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-130/par-1 - suppl-3422-105/art-5/par-2: 新令第百二十二条 → 所得税法施行令 第百二十二条 (Article 122), art-122 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-122 - suppl-3422-105/art-5/par-2: 第百三十条 → 所得税法施行令 第百三十条 (Article 130), art-130 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-130 - suppl-3422-105/art-6/par-1: 第二百三十一条 → 所得税法 第二百三十一条 (Article 231), art-231 — https://japanlaw.org/en/income-tax-act/art-231 (e-Gov law ID 340AC0000000033) - suppl-3422-105/art-7/par-1: 新令第三百二十条第三項 → 所得税法施行令 第三百二十条第三項 (Article 320, paragraph (3)), art-320/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-320/par-3 - suppl-3422-105/art-7/par-1: 第二百四条第一項第四号 → 所得税法 第二百四条第一項第四号 (Article 204, paragraph (1), item (iv)), art-204/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-4 (e-Gov law ID 340AC0000000033) - suppl-3422-105/art-7/par-2: 新令第三百二十六条第四項 → 所得税法施行令 第三百二十六条第四項 (Article 326, paragraph (4)), art-326/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-326/par-4 - suppl-3422-105/art-7/par-2: 第三百三十二条第三号 → 所得税法施行令 第三百三十二条第一項第三号 (Article 332, paragraph (1), item (iii)), art-332/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-332/par-1/item-3 - suppl-3422-105/art-7/par-2: 新法第二百九条 → 所得税法 第二百九条 (Article 209), art-209 — https://japanlaw.org/en/income-tax-act/art-209 (e-Gov law ID 340AC0000000033) - suppl-3422-105/art-8/par-1: 新法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1 (e-Gov law ID 340AC0000000033) - suppl-3422-105/art-9/par-1: この条 → 所得税法施行令 附則第九条 (Supplementary Provisions, Article 9), suppl-3422-105/art-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9 - suppl-3422-105/art-9/par-1: 新法第二百一条 → 所得税法 第二百一条 (Article 201), art-201 — https://japanlaw.org/en/income-tax-act/art-201 (e-Gov law ID 340AC0000000033) - suppl-3422-105/art-9/par-1: 新法第二百二条 → 所得税法 第二百二条 (Article 202), art-202 — https://japanlaw.org/en/income-tax-act/art-202 (e-Gov law ID 340AC0000000033) - suppl-3422-105/art-9/par-1: 新法第二百一条第一項第二号 → 所得税法 第二百一条第一項第二号 (Article 201, paragraph (1), item (ii)), art-201/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-201/par-1/item-2 (e-Gov law ID 340AC0000000033) - suppl-3422-105/art-9/par-2: 新法第二百三条第四項 → 所得税法 第二百三条第四項 (Article 203, paragraph (4)), art-203/par-4 — https://japanlaw.org/en/income-tax-act/art-203/par-4 (e-Gov law ID 340AC0000000033) - suppl-3422-105/art-9/par-3: 第三号 → 所得税法施行令 附則第九条第三項第三号 (Supplementary Provisions, Article 9, paragraph (3), item (iii)), suppl-3422-105/art-9/par-3/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-3/item-3 - suppl-3422-105/art-9/par-3: 第四号 → 所得税法施行令 附則第九条第三項第四号 (Supplementary Provisions, Article 9, paragraph (3), item (iv)), suppl-3422-105/art-9/par-3/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-3/item-4 - suppl-3422-105/art-9/par-3/item-5: 新法第二百一条 → 所得税法 第二百一条 (Article 201), art-201 — https://japanlaw.org/en/income-tax-act/art-201 (e-Gov law ID 340AC0000000033) - suppl-3422-105/art-9/par-3/item-5: 新法第二百二条 → 所得税法 第二百二条 (Article 202), art-202 — https://japanlaw.org/en/income-tax-act/art-202 (e-Gov law ID 340AC0000000033) - suppl-3422-105/art-9/par-3/item-6: 第三号 → 所得税法施行令 附則第九条第三項第三号 (Supplementary Provisions, Article 9, paragraph (3), item (iii)), suppl-3422-105/art-9/par-3/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-3/item-3 - suppl-3422-105/art-9/par-3/item-6: 前号 → 所得税法施行令 附則第九条第三項第五号 (Supplementary Provisions, Article 9, paragraph (3), item (v)), suppl-3422-105/art-9/par-3/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-3/item-5 - suppl-3422-105/art-9/par-4: 新法第二百三条第四項 → 所得税法 第二百三条第四項 (Article 203, paragraph (4)), art-203/par-4 — https://japanlaw.org/en/income-tax-act/art-203/par-4 (e-Gov law ID 340AC0000000033) - suppl-3422-105/art-9/par-4: 前項第六号 → 所得税法施行令 附則第九条第三項第六号 (Supplementary Provisions, Article 9, paragraph (3), item (vi)), suppl-3422-105/art-9/par-3/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-3/item-6 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第三条第二項（退職所得控除額に係る勤続年数に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-3/par-2 - 所得税法施行令 附則第九条第一項（昭和四十二年三月三十一日までに支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-1 - 所得税法施行令 附則第九条第三項（昭和四十二年三月三十一日までに支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-3 - 所得税法施行令 附則第九条第三項第六号（昭和四十二年三月三十一日までに支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-3/item-6 - 所得税法施行令 附則第九条第四項（昭和四十二年三月三十一日までに支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-9/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-093, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-094, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-095, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-095, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-096, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-096, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06