# 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-3502-57. 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-3502-57` - 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-3502-57 - 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 昭和五〇年三月三一日政令第五七号 suppl-3502-57 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3502-57/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-1 **第一項** この政令は、昭和五十年四月一日から施行する。 suppl-3502-57/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-1/par-1 This Cabinet Order comes into effect as of April 1, 1975. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-3502-57/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-2 **第一項** 別段の定めがあるものを除き、改正後の所得税法施行令（以下「新令」という。）の規定は、昭和五十年分以後の所得税について適用し、昭和四十九年分以前の所得税については、なお従前の例による。 suppl-3502-57/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-2/par-1 Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to income tax for 1975 and subsequent years, and the provisions then in force continue to govern income tax for 1974 and earlier years. machine translation, not official ### 第三条（特定退職金共済団体の要件に関する経過措置） — Transitional Measures Concerning the Requirements for Specified Retirement Allowance Mutual Aid Organizations caption: machine translation, not official suppl-3502-57/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-3 **第一項** 新令第六十六条第一項第三号（特定退職金共済団体の要件）の規定は、この政令の施行の日（以下「施行日」という。）以後に同項の承認（新令第六十七条第五項（特定退職金共済団体の承認）の変更の承認を含む。）を受ける場合について適用する。 suppl-3502-57/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-3/par-1 The provisions of Article 66, paragraph (1), item (iii) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the New Order apply to cases where approval under that paragraph (including approval of a change under Article 67, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order) is received on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"). machine translation, not official ### 第四条（退職所得控除額の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions on Retirement Income Deduction caption: machine translation, not official suppl-3502-57/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-4 **第一項** 新令第七十四条第二項（退職所得控除額の計算の特例）の規定は、同項に規定する前の退職手当等が昭和五十年一月一日以後に支払を受けるべきものである場合について適用し、当該前の退職手当等が昭和四十九年中の支給に係るものである場合については、改正前の所得税法施行令（以下「旧令」という。）第七十四条第二項中「法第三十条第三項」とあるのは、「所得税法の一部を改正する法律（昭和五十年法律第十三号）による改正前の法第三十条第三項」として、同項の規定の例によるものとする。 suppl-3502-57/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-4/par-1 The provisions of Article 74, paragraph (2) (Special Provisions on the Calculation of the Retirement Income Deduction) of the New Order apply to the case where the earlier severance pay or other such compensation prescribed in that paragraph is to be paid on or after January 1, 1975, and where that earlier severance pay or other such compensation was paid in 1974, Article 74, paragraph (2) of the Order for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Order") is to be followed, with the phrase "Article 30, paragraph (3) of the Act" in that paragraph deemed to be replaced with "Article 30, paragraph (3) of the Act prior to the amendment by the Act Partially Amending the Income Tax Act (Act No. 13 of 1975)". machine translation, not official ### 第五条（退職給与引当金に関する経過措置） — Transitional Measures Concerning Reserves for Severance Packages caption: machine translation, not official suppl-3502-57/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-5 **第一項** 施行日前に旧令第百五十四条第二項（退職給与引当金勘定への繰入限度額）の規定の適用を受けていた個人が、新令第百五十八条第二項（退職給与規程に関する書類の提出）の規定により同項に規定する書類を提出すべきこととなる日の前日までに、施行日の前日において定められている新令第百五十三条第二号又は第三号（退職給与規程の範囲）に掲げる規程の写し並びに当該規程に係る新令第百五十四条第二項に規定する意見を記載した書面及び周知を行つた事実の詳細を記載した書面又は大蔵省令で定めるこれらの書面に準ずる書面を納税地の所轄税務署長に提出した場合には、その提出の日以後最初に到来する新令第百五十八条第一項に規定する確定申告期限に係る年分以後の各年分における所得税法の一部を改正する法律（昭和五十年法律第十三号。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。）第五十四条第一項（退職給与引当金）の規定により必要経費に算入することができる金額の限度額の計算については、当該規程の写しは、新令第百五十八条第二項の規定により提出されたものとみなす。 suppl-3502-57/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-5/par-1 Where an individual who was subject to the provisions of Article 154, paragraph (2) (Transfer Limit to the Severance Package Reserves Account) of the Former Order before the Effective Date submits to the competent district director with jurisdiction over the place for tax payment, by the day before the day on which the individual is to submit the documents prescribed in Article 158, paragraph (2) (Submission of Documents Relating to Retirement Allowance Rules) of the New Order pursuant to the provisions of that paragraph, a copy of the rules listed in Article 153, item (ii) or (iii) (Scope of Retirement Allowance Rules) of the New Order that were established as of the day before the Effective Date, a document stating the opinion prescribed in Article 154, paragraph (2) of the New Order relating to those rules, and a document stating the details of the fact that those rules have been made known, or documents specified by Ministry of Finance Order that are equivalent to those documents, then, with regard to the calculation of the limit of the amount that may be included in necessary expenses pursuant to the provisions of Article 54, paragraph (1) (Reserves for Severance Packages) of the Income Tax Act after the amendment by the Act Partially Amending the Income Tax Act (Act No. 13 of 1975; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") for each year beginning with the year relating to the first Filing Deadline prescribed in Article 158, paragraph (1) of the New Order that arrives on or after the day of that submission, the copy of those rules is deemed to have been submitted pursuant to the provisions of Article 158, paragraph (2) of the New Order. machine translation, not official ### 第六条（特定の損失等に充てるための負担金の必要経費算入） — Inclusion in Necessary Expenses of Contributions to Cover Specified Losses, etc. caption: machine translation, not official suppl-3502-57/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-6 **第一項** 旧令第百六十七条の二（農畜産物の価格安定等のための負担金の必要経費算入）に規定する特別の法律により設立された法人及び民法第三十四条の規定により設立された法人の業務に係る資金のうち大蔵省令で定めるものについては、昭和五十年一月一日において新令第百六十七条の二（特定の損失等に充てるための負担金の必要経費算入）の規定による指定があつたものとみなす。 suppl-3502-57/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-6/par-1 With regard to those funds relating to the operations of a corporation established by a special Act prescribed in Article 167-2 (Inclusion in Necessary Expenses of Contributions for Price Stabilization of Agricultural and Livestock Products, etc.) of the Former Order and of a corporation established pursuant to Article 34 of the Civil Code that are specified by Ministry of Finance Order, the designation under the provisions of Article 167-2 (Inclusion in Necessary Expenses of Contributions to Cover Specified Losses, etc.) of the New Order is deemed to have been made as of January 1, 1975. machine translation, not official ### 第七条（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-3502-57/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-7 **第一項** 昭和四十九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五十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（以下この条において「予定納税基準額」という。）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、改正法附則第三条第一項及び第二項（昭和五十年分の所得税に係る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基として計算する。 suppl-3502-57/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-7/par-1 Where, for income tax for 1974, 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 the amendment by the Amending Act (hereinafter referred to as the "Former Act") have applied, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the New Act for 1975 of the principal income earner and the household members subject to aggregation prescribed in Article 97, paragraph (1) of the Former Act (hereinafter referred to as the "tax prepayment calculation base" in this Article) is to be calculated, in accordance with the method of calculating the amount of income tax under the provisions of 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 provisions of the Former Act and the Former Order, on the basis of the amount calculated pursuant to the provisions of Article 3, paragraphs (1) and (2) (Special Provisions on the Calculation of the tax prepayment calculation base for Income Tax for 1975) of the Supplementary Provisions of the Amending Act, reading those provisions with the replacement of terms. machine translation, not official **第二項** 昭和四十九年分の所得税につき旧法第九十七条第一項の規定の適用があつた場合において、同項に規定する主たる所得者の同年分の総所得金額に相当する金額及び同項に規定する合算対象世帯員の同年分の資産所得の金額に相当する金額をそれぞれこれらの者の昭和五十年分の総所得金額及び資産所得の金額とみなして、新法第九十九条第一項（合算対象世帯員がある場合の税額計算の特例の適用除外）中「二百万円」とあるのを「百万円」として同項の規定を適用した場合に同項の規定により新法第九十七条及び第九十八条の規定の適用がないこととなるときは、当該主たる所得者及び合算対象世帯員の昭和五十年分の予定納税基準額は、これらの者の昭和四十九年分の所得税については旧法第九十七条及び第九十八条（同条第四項第一号及び第二号を除く。）の規定の適用がなかつたものとして改正法附則第三条第一項及び第二項の規定により計算する。 suppl-3502-57/art-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-7/par-2 Where, for income tax for 1974, the provisions of Article 97, paragraph (1) of the Former Act have applied, if, deeming the amount equivalent to the gross income for that year of the principal income earner prescribed in that paragraph and the amount equivalent to the amount of income from assets for that year of the household members subject to aggregation prescribed in that paragraph to be those persons' gross income and amount of income from assets for 1975, respectively, and deeming the phrase "2,000,000 yen" in Article 99, paragraph (1) (Exclusion from the Application of the Special Provisions on Tax Calculation Where There Is a Household Member Subject to Aggregation) of the New Act to be "1,000,000 yen", the provisions of that paragraph are applied and, under the provisions of that paragraph, Articles 97 and 98 of the New Act would cease to apply, the tax prepayment calculation base for 1975 of that principal income earner and those household members subject to aggregation is to be calculated pursuant to the provisions of Article 3, paragraphs (1) and (2) of the Supplementary Provisions of the Amending Act on the assumption that the provisions of Articles 97 and 98 of the Former Act (excluding paragraph (4), items (i) and (ii) of Article 98) did not apply to the income tax of those persons for 1974. machine translation, not official ### 第八条（報酬、料金等に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Remuneration, Fees, etc. caption: machine translation, not official suppl-3502-57/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-8 **第一項** 新令第三百十二条（年末調整による過納額の還付の方法）及び第三百十三条第一項第一号（給与等の支払者が還付できなかつた場合の処理）の規定は、施行日以後に新法第百九十一条（過納額の還付）に規定する還付をする場合について適用する。 suppl-3502-57/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-8/par-1 The provisions of Article 312 (Method of Refunding Overpaid Amounts Through Year-End Adjustment) and Article 313, paragraph (1), item (i) (Handling Where the Person Paying the Salary or Other Wage Is Unable to Make the Refund) of the New Order apply to the case where the refund prescribed in Article 191 (Refund of Overpaid Amounts) of the New Act is made on or after the Effective Date. machine translation, not official **第二項** 新令第三百二十二条（支払金額から控除する金額）（新法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）に掲げる外交員又は集金人の業務に関する報酬又は料金、同項第六号に掲げる報酬又は料金及び同項第八号に掲げる広告宣伝のための賞金に係る部分に限る。）の規定は、昭和五十年六月一日以後に支払うべきこれらの報酬若しくは料金又は賞金について適用し、同日前に支払うべきこれらの報酬若しくは料金又は賞金については、なお従前の例による。 suppl-3502-57/art-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-8/par-2 The provisions of Article 322 (Amount to Be Deducted from the Amount Paid) of the New Order (limited to the part relating to the remuneration or fees for the work of sales representatives or bill collectors listed in Article 204, paragraph (1), item (iv) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the New Act, the remuneration or fees listed in item (vi) of that paragraph, and the monetary awards for business advertisement listed in item (viii) of that paragraph) apply to those remuneration or fees or monetary awards that are to be paid on or after June 1, 1975, and the provisions then in force continue to govern those remuneration or fees or monetary awards that are to be paid before that date. machine translation, not official **第三項** 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）及び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、昭和五十年六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）に規定する年金及び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-3502-57/art-8/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-8/par-3 The provisions of Article 326, paragraph (4) (Withholding on Pensions Under Life Insurance Contracts, etc.) and Article 332, item (iii) (Domestic Source Income of Nonresidents Not Exempt from Withholding) of the New Order apply to the pensions prescribed in Article 209 (Pensions Exempt from Withholding) of the New Act and the pensions prescribed in Article 332, item (iii) of the New Order that are to be paid on or after June 1, 1975, and the provisions then in force continue to govern those pensions that are to be paid before that date. machine translation, not official ### 第九条（施行日前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 on Retirement Income Paid before the Effective Date caption: machine translation, not official suppl-3502-57/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-9 **第一項** 改正法附則第七条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付）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施行日から昭和五十年六月三十日までの間に同年中の支給に係る他の同項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。）につき新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-3502-57/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-9/par-1 A claim for a refund under the provisions of Article 7, paragraph (1) (Refund of the Amount of Tax Withheld from Retirement Income Paid Before the Effective Date) of the Supplementary Provisions of the Amending Act may, where a Resident who is entitled to make it files, between the Effective Date and June 30, 1975, with regard to other severance pay or other such compensation prescribed in that paragraph (hereinafter referred to as "severance pay or other such compensation" in this Article) that is paid in that year, the declaration on receipt of retirement income prescribed in Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) of the New Act, be made only up to the day before the day on which that declaration is filed. machine translation, not official **第二項** 改正法附則第七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付して、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、当該書類を添付することを要しない。 suppl-3502-57/art-9/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-9/par-2 A Resident who wishes to make a claim for a refund under the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Amending Act must submit a written claim stating the following matters, with documents certifying the matters prescribed in items (iii) and (iv) attached, to the competent district director with jurisdiction over the place for tax payment. However, where the district director finds that there are unavoidable circumstances, the Resident is not required 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-3502-57/art-9/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-9/par-2/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、その指定された納税地） suppl-3502-57/art-9/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-9/par-2/item-2 the name or title of the person paying severance pay or other such compensation and the place for tax payment of the income tax on that severance pay or other such compensation under the provisions of Article 17 (Place for Tax Payment of Income Tax Withheld) of the Former Act (where a designation has been made under the provisions of Article 18, paragraph (2) (Designation of Locality for Paying over Taxes) of the Former Act, the designated place for tax payment); machine translation, not official **三** 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及びその徴収の年月日 suppl-3502-57/art-9/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-9/par-2/item-3 the amount of income tax collected pursuant to the provisions of Articles 199 through 202 (Withholding on Retirement Income) 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旧法第二百一条第二項に規定する退職所得控除額の計算の基礎となつた勤続年数その他当該退職所得控除額の計算の基礎となるべき事項 suppl-3502-57/art-9/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-9/par-2/item-4 the amount of the severance pay or other such compensation, the number of years of service forming the basis of the calculation of the retirement income deduction prescribed in Article 201, paragraph (2) of the Former Act relating to that severance pay or other such compensation, and other matters that are to form the basis of the calculation of that retirement income deduction; machine translation, not official **五** 当該退職手当等につき新法第二百一条及び第二百二条の規定を適用した場合における所得税の額 suppl-3502-57/art-9/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-9/par-2/item-5 the amount of income tax in the case where the provisions of Article 201 and Article 202 of the New 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-3502-57/art-9/par-2/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-9/par-2/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-3502-57/art-9/par-2/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-9/par-2/item-7 other matters useful for reference purposes. machine translation, not official **第三項** 改正法附則第七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五十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付記しなければならない。 suppl-3502-57/art-9/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-9/par-3 A Resident who has made a claim for a refund under the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Amending Act must, where the Resident files, 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 regard to severance pay or other such compensation paid in 1975, note on those return forms, in addition to the matters to be stated therein, that the claim for a refund has been made and the amount listed in item (vi) of the preceding paragraph. machine translation, not official **第四項** 改正法附則第七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-3502-57/art-9/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-9/par-4 The refund relating to a claim under the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Amending Act is deemed, 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), to be a refund listed in Article 2, item (i) (Designation of Payments) of that Order. machine translation, not official --- ## Cites - suppl-3502-57/art-4/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-3502-57/art-4/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-3502-57/art-5/par-1: 新令第百五十八条第二項 → 所得税法施行令 第百五十八条第二項 (Article 158, paragraph (2)), art-158/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-158/par-2 - suppl-3502-57/art-5/par-1: 新令第百五十三条第二号 → 所得税法施行令 第百五十三条第一項第二号 (Article 153, paragraph (1), item (ii)), art-153/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-153/par-1/item-2 - suppl-3502-57/art-5/par-1: 第三号 → 所得税法施行令 第百五十三条第一項第三号 (Article 153, paragraph (1), item (iii)), art-153/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-153/par-1/item-3 - suppl-3502-57/art-5/par-1: 新令第百五十四条第二項 → 所得税法施行令 第百五十四条第二項 (Article 154, paragraph (2)), art-154/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-154/par-2 - suppl-3502-57/art-5/par-1: 新令第百五十八条第一項 → 所得税法施行令 第百五十八条第一項 (Article 158, paragraph (1)), art-158/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-158/par-1 - suppl-3502-57/art-5/par-1: 第五十四条第一項 → 所得税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/income-tax-act/art-54/par-1 (e-Gov law ID 340AC0000000033) - suppl-3502-57/art-6/par-1: 民法第三十四条 → 民法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/civil-code/art-34 (e-Gov law ID 129AC0000000089) - suppl-3502-57/art-6/par-1: 新令第百六十七条の二 → 所得税法施行令 第百六十七条の二 (Article 167-2), art-167-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-2 - suppl-3502-57/art-7/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-3502-57/art-7/par-1: この条 → 所得税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-3502-57/art-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-7 - suppl-3502-57/art-8/par-1: 新令第三百十二条 → 所得税法施行令 第三百十二条 (Article 312), art-312 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-312 - suppl-3502-57/art-8/par-1: 第三百十三条第一項第一号 → 所得税法施行令 第三百十三条第一項第一号 (Article 313, paragraph (1), item (i)), art-313/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-313/par-1/item-1 - suppl-3502-57/art-8/par-1: 新法第百九十一条 → 所得税法 第百九十一条 (Article 191), art-191 — https://japanlaw.org/en/income-tax-act/art-191 (e-Gov law ID 340AC0000000033) - suppl-3502-57/art-8/par-2: 新令第三百二十二条 → 所得税法施行令 第三百二十二条 (Article 322), art-322 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-322 - suppl-3502-57/art-8/par-2: 新法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-3502-57/art-8/par-2: 同項第六号 → 所得税法 第二百四条第一項第六号 (Article 204, paragraph (1), item (vi)), art-204/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-6 (e-Gov law ID 340AC0000000033) - suppl-3502-57/art-8/par-2: 同項第八号 → 所得税法 第二百四条第一項第八号 (Article 204, paragraph (1), item (viii)), art-204/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-8 (e-Gov law ID 340AC0000000033) - suppl-3502-57/art-8/par-3: 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-3502-57/art-8/par-3: 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-3502-57/art-8/par-3: 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-3502-57/art-9/par-1: この条 → 所得税法施行令 附則第九条 (Supplementary Provisions, Article 9), suppl-3502-57/art-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-9 - suppl-3502-57/art-9/par-1: 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-3502-57/art-9/par-2: 第三号 → 所得税法施行令 附則第九条第二項第三号 (Supplementary Provisions, Article 9, paragraph (2), item (iii)), suppl-3502-57/art-9/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-9/par-2/item-3 - suppl-3502-57/art-9/par-2: 第四号 → 所得税法施行令 附則第九条第二項第四号 (Supplementary Provisions, Article 9, paragraph (2), item (iv)), suppl-3502-57/art-9/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-9/par-2/item-4 - suppl-3502-57/art-9/par-2/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-3502-57/art-9/par-2/item-5: 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-3502-57/art-9/par-2/item-6: 第三号 → 所得税法施行令 附則第九条第二項第三号 (Supplementary Provisions, Article 9, paragraph (2), item (iii)), suppl-3502-57/art-9/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-9/par-2/item-3 - suppl-3502-57/art-9/par-2/item-6: 前号 → 所得税法施行令 附則第九条第二項第五号 (Supplementary Provisions, Article 9, paragraph (2), item (v)), suppl-3502-57/art-9/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-9/par-2/item-5 - suppl-3502-57/art-9/par-3: 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-3502-57/art-9/par-3: 前項第六号 → 所得税法施行令 附則第九条第二項第六号 (Supplementary Provisions, Article 9, paragraph (2), item (vi)), suppl-3502-57/art-9/par-2/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-9/par-2/item-6 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第七条第一項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3502-57/art-7/par-1 - 所得税法施行令 附則第九条第一項（施行日前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-3502-57/art-9/par-1 - 所得税法施行令 附則第九条第二項（施行日前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-3502-57/art-9/par-2 - 所得税法施行令 附則第九条第二項第六号（施行日前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-3502-57/art-9/par-2/item-6 - 所得税法施行令 附則第九条第三項（施行日前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-3502-57/art-9/par-3 --- ## 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-20261106T163957-125, 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-20261106T163957-125, translated 2026-11-07 - 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-20261106T173921-096, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-098, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-100, 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