# 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-3592-57. 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-3592-57` - 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-3592-57 - 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 昭和五九年三月三一日政令第五七号 suppl-3592-57 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3592-57/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-1 **第一項** この政令は、昭和五十九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。 suppl-3592-57/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-1/par-1 This Cabinet Order comes into effect as of April 1, 1984; provided, however, that the provisions set forth in the following items come into effect as of the date specified respectively in those items. machine translation, not official **一** 第三百二十二条の表の法第二百四条第一項第四号に掲げる外交員、集金人又は電力量計の検針人の業務に関する報酬又は料金の項の改正規定及び附則第六条第二項の規定　昭和五十九年六月一日 suppl-3592-57/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-1/par-1/item-1 The provisions amending the entry for remuneration or fees for the business of a sales representative, bill collector or electricity meter reader listed in Article 204, paragraph (1), item (iv) of the Act in the table of Article 322, and the provisions of Article 6, paragraph (2) of the Supplementary Provisions: June 1, 1984; machine translation, not official **二** 第三百二十二条の表の法第二百四条第一項第三号に掲げる診療報酬の項の改正規定及び附則第六条第一項の規定　昭和五十九年十二月一日 suppl-3592-57/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-1/par-1/item-2 The provisions amending the entry for medical fees listed in Article 204, paragraph (1), item (iii) of the Act in the table of Article 322, and the provisions of Article 6, paragraph (1) of the Supplementary Provisions: December 1, 1984. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-3592-57/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/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、昭和五十九年分以後の所得税について適用し、昭和五十八年分以前の所得税については、なお従前の例による。 suppl-3592-57/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/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 1984 and subsequent years, and the provisions then in force continue to govern income tax for 1983 and earlier years. machine translation, not official ### 第三条（分収造林契約又は分収育林契約の収益等に関する経過措置） — Transitional Measures Concerning Profits, etc. from Afforestation Profit-Sharing Contracts or Forest-Tending Profit-Sharing Contracts caption: machine translation, not official suppl-3592-57/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-3 **第一項** 新令第七十八条の二（分収造林契約又は分収育林契約の収益）の規定は、この政令の施行の日（以下「施行日」という。）以後に分収する同条に規定する金額について適用し、施行日前に分収した改正前の所得税法施行令（以下「旧令」という。）第七十八条第一項及び第二項（分収造林契約の収益）に規定する金額については、なお従前の例による。 suppl-3592-57/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-3/par-1 Article 78-2 (Profits from Afforestation Profit-Sharing Contracts or Forest-Tending Profit-Sharing Contracts) of the New Order applies to the amounts prescribed in that Article that are distributed on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and for the amounts prescribed in Article 78, paragraphs (1) and (2) (Profits from Afforestation Profit-Sharing Contracts) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that were distributed before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新令第七十八条の三第一項及び第二項（分収造林契約又は分収育林契約に係る権利の譲渡等による所得）の規定は、施行日以後に行うこれらの規定に規定する権利の譲渡について適用し、施行日前に行われた旧令第七十八条第三項に規定する権利の譲渡については、なお従前の例による。 suppl-3592-57/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-3/par-2 Article 78-3, paragraphs (1) and (2) (Income from Transfer, etc. of Rights Pertaining to Afforestation Profit-Sharing Contracts or Forest-Tending Profit-Sharing Contracts) of the New Order apply to transfers of the rights prescribed in those provisions that are made on or after the Effective Date, and for transfers of the rights prescribed in Article 78, paragraph (3) of the Former Order that were made before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 新令第七十八条の三第三項及び第四項の規定は、施行日以後に支払を受けるこれらの規定に規定する持分の対価について適用する。 suppl-3592-57/art-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-3/par-3 Article 78-3, paragraphs (3) and (4) of the New Order apply to the consideration for the equity interests prescribed in those provisions that is received on or after the Effective Date. machine translation, not official ### 第四条（個人年金保険契約等の対象となる契約の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Contracts Subject to Individual Annuity Insurance Policies, etc. caption: machine translation, not official suppl-3592-57/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-4 **第一項** 昭和五十九年十二月三十一日までに締結された所得税法等の一部を改正する法律（昭和五十九年法律第五号。以下「改正法」という。）第一条の規定による改正後の所得税法（以下「新法」という。）第七十六条第三項第一号から第三号まで（生命保険契約等の定義）に掲げる契約に係る新令第二百十一条（個人年金保険契約等の対象となる契約の範囲）の規定の適用については、同年分及び昭和六十年分の所得税に限り、同条第一号中「次に掲げる要件」とあるのは「イからハまでに掲げる要件」と、「であり、かつ、当該契約に基づき支払うべき年金（年金の支払開始日から一定の期間内に年金受取人が死亡してもなお年金を支払う旨の定めのある契約にあつては、当該一定の期間内に支払うべき年金とする。）の一部を一括して支払う旨の定めがないこと」とあるのは「であること」と、同条第二号中「前号イからニまで」とあるのは「所得税法施行令の一部を改正する政令（昭和五十九年政令第五十七号。以下この条において「昭和五十九年改正政令」という。）附則第四条（個人年金保険契約等の対象となる契約の範囲に関する経過措置）の規定により読み替えられた前号イからハまで」と、同条第三号及び第四号ロ中「第一号イからニまで」とあるのは「昭和五十九年改正政令附則第四条の規定により読み替えられた第一号イからハまで」とする。 suppl-3592-57/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-4/par-1 With regard to the application of Article 211 (Scope of Contracts Subject to Individual Annuity Insurance Policies, etc.) of the New Order to the contracts listed in Article 76, paragraph (3), items (i) through (iii) (Definition of Life Insurance Contracts, etc.) of the Income Tax Act as amended by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 1984; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") that were concluded by December 31, 1984, only for the income tax for that year and for 1985, the phrase "the following requirements" in Article 211, item (i) of the New Order is deemed to be replaced with "the requirements listed in (a) through (c)", the phrase "it is so, and there is no provision for paying in a lump sum a portion of the annuity payable under the contract (in the case of a contract with a provision that the annuity is to be paid even if the annuity recipient dies within a certain period from the payment start date of the annuity, the annuity payable within that certain period)" is deemed to be replaced with "it is so", the phrase "(a) through (d) of the preceding item" in Article 211, item (ii) of the New Order is deemed to be replaced with "(a) through (c) of the preceding item as replaced pursuant to the provisions of Article 4 (Transitional Measures Concerning the Scope of Contracts Subject to Individual Annuity Insurance Policies, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 57 of 1984; hereinafter referred to in this Article as the "1984 Amending Cabinet Order")", and the phrase "item (i), (a) through (d)" in Article 211, item (iii) and item (iv), (b) of the New Order is deemed to be replaced with "item (i), (a) through (c) as replaced pursuant to the provisions of Article 4 of the Supplementary Provisions of the 1984 Amending Cabinet Order". machine translation, not official ### 第五条（寄付金控除の対象となる試験研究法人等に対する寄付金に関する経過措置） — Transitional Measures Concerning Donations to Experimental Research Corporations, etc. Eligible for Donation Deduction caption: machine translation, not official suppl-3592-57/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-5 **第一項** 新令第二百十七条第一項第一号（試験研究法人等の範囲）の規定は、施行日以後に支出する所得税法第七十八条第一項（寄付金控除）に規定する特定寄付金について適用し、施行日前に支出した当該特定寄付金については、なお従前の例による。 suppl-3592-57/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-5/par-1 Article 217, paragraph (1), item (i) (Scope of Experimental Research Corporations, etc.) of the New Order applies to the specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that are made on or after the Effective Date, and for those specified donations that were made before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第六条（報酬、料金等に関す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-3592-57/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-6 **第一項** 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三号（報酬、料金等に係る源泉徴収義務）に掲げる診療報酬に係る部分に限る。）の規定は、昭和五十九年十二月一日以後に支払うべき当該診療報酬について適用し、同日前に支払うべき当該診療報酬については、なお従前の例による。 suppl-3592-57/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-6/par-1 Article 322 (Amount to Be Deducted from the Amount Paid) of the New Order (limited to the portion pertaining to the medical fees listed in Article 204, paragraph (1), item (iii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the New Act) applies to those medical fees payable on or after December 1, 1984, and for those medical fees payable before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新令第三百二十二条（新法第二百四条第一項第四号に掲げる外交員、集金人又は電力量計の検針人の業務に関する報酬又は料金に係る部分に限る。）の規定は、昭和五十九年六月一日以後に支払うべきこれらの報酬又は料金について適用し、同日前に支払うべきこれらの報酬又は料金については、なお従前の例による。 suppl-3592-57/art-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-6/par-2 Article 322 of the New Order (limited to the portion pertaining to the remuneration or fees for the services of sales representatives, bill collectors or electric power meter readers listed in Article 204, paragraph (1), item (iv) of the New Act) applies to those remuneration or fees payable on or after June 1, 1984, and for those remuneration or fees payable before that date, the provisions then in force continue to govern. 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-3592-57/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-7 **第一項** 昭和五十八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五十九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（昭和五十九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、同項の規定により計算した金額を基として計算する。 suppl-3592-57/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-7/par-1 In the case where Article 97, paragraph (1) (Tax Amount Where There Are Household Members Subject to Aggregation) of the Income Tax Act before the amendment by the Amending Act (hereinafter referred to as the "Former Act") applied to the income tax for 1983, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the New Act (hereinafter referred to in this Article as the "tax prepayment calculation base") for 1984 of the principal income earner and the household members subject to aggregation prescribed in Article 97, paragraph (1) of the Former Act is to be calculated on the basis of the amount calculated pursuant to the provisions of Article 3, paragraph (1) (Special Provisions for Calculation of Tax Prepayment Calculation Base for Income Tax for 1984) of the Supplementary Provisions of the Amending Act, as those provisions are read with replacement of terms, in accordance with the method of calculating the amount of income tax under the provisions of the Former Act and the Former Order, including Article 98 (Calculation of Tax Amount Where There Are Household Members Subject to Aggregation) of the Former Act and Article 231 (Calculation of the Amount of Income Tax Where There Is a Dividend Tax Credit That Cannot Be Fully Deducted in Calculating the Amount of Aggregated Income Tax) of the Former Order. machine translation, not official **第二項** 昭和五十八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五十九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「との合計額」とあるのは「との合計額（当該合計額が十万円以下である場合又はこれらの金額がともにない場合には、十万円）」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五十九年分の予定納税基準額は、これらの者の昭和五十八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の規定により計算する。 suppl-3592-57/art-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-7/par-2 In the case where Article 97, paragraph (1) of the Former Act applied to the income tax for 1983, 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 the gross income and the amount of income from assets for 1984 of those persons respectively, and replacing the phrase "and the sum" in Article 99, paragraph (1) (Exclusion from Application of Special Provisions for Tax Calculation Where There Are Household Members Subject to Aggregation) of the New Act with "and the sum (or 100,000 yen in the case where that sum is 100,000 yen or less or where neither of those amounts exists)", that paragraph is applied and, under that paragraph, Articles 97 and 98 of the New Act would not apply, the tax prepayment calculation base for 1984 of that principal income earner and those household members subject to aggregation is to be calculated pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Amending Act on the assumption that, for the income tax for 1983 of those persons, Articles 97 and 98 of the Former Act (excluding Article 98, paragraph (4), items (i) and (ii)) had not applied. machine translation, not official ### 第八条（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-3592-57/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8 **第一項** 改正法附則第十条第一項（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五十九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-3592-57/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-1 A claim for a refund under Article 10, paragraph (1) (Refund of Amount of Tax Withheld on Retirement Income Paid before the Effective Date) of the Supplementary Provisions of the Amending Act may be made by a Resident who is entitled to make it, in the case where the Resident submits, between the Effective Date and June 30, 1984, the return form on receipt of retirement income prescribed in Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) of the New Act with respect to other severance pay or other such compensation prescribed in Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act paid in that year (hereinafter referred to in this Article as "severance pay or other such compensation"), only until the day before the day on which that return form is submitted. machine translation, not official **第二項** 改正法附則第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-3592-57/art-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2 A Resident who wishes to make a claim for a refund under Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act must submit a written claim stating the following matters, attaching documents certifying the matters prescribed in items (iii) and (iv), to the competent district director with jurisdiction over the place for tax payment; 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-3592-57/art-8/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-1 the name and domicile of the claimant (or residence, if the claimant has no domicile in Japan), and, if the place of domicile (or place of residence, if the claimant has no domicile in Japan) differs from the place for tax payment, the 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-3592-57/art-8/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/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 of Income Tax Subject to Withholding) of the Former Act (where designation was made pursuant to 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-3592-57/art-8/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/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 its 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-3592-57/art-8/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-4 the amount of the severance pay or other such compensation, the years of service that were the basis for calculating the retirement income deduction prescribed in Article 201, paragraph (2) of the Former Act pertaining to that severance pay or other such compensation, and other matters that are to form the basis for calculating 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-3592-57/art-8/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-5 the amount of income tax in the case where Articles 201 and 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-3592-57/art-8/par-2/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-6 the portion for which a refund is sought out of the remainder after deducting the amount of income tax listed in the preceding item from the amount of income tax listed in item (iii); machine translation, not official **七** その他参考となるべき事項 suppl-3592-57/art-8/par-2/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-7 other matters useful for reference purposes. machine translation, not official **第三項** 改正法附則第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五十九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-3592-57/art-8/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-3 A Resident who has made a claim for a refund under Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act must, in the case where the Resident submits, after making the claim, the return form 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 1984, note on those return forms, in addition to the matters to be stated in them, to the effect that the Resident has made the claim for a refund and the amount listed in item (vi) of the preceding paragraph. machine translation, not official **第四項** 改正法附則第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-3592-57/art-8/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-4 With regard to the application of 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), a refund pertaining to a claim under Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act is deemed to be a refund listed in Article 2, item (i) (Designation of Payments) of that Order. machine translation, not official --- ## Cites - suppl-3592-57/art-1/par-1/item-1: 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-3592-57/art-1/par-1/item-1: 附則第六条第二項 → 所得税法施行令 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-3592-57/art-6/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-6/par-2 - suppl-3592-57/art-1/par-1/item-2: 附則第六条第一項 → 所得税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3592-57/art-6/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-6/par-1 - suppl-3592-57/art-3/par-1: 新令第七十八条の二 → 所得税法施行令 第七十八条の二 (Article 78-2), art-78-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-78-2 - suppl-3592-57/art-3/par-2: 新令第七十八条の三第一項 → 所得税法施行令 第七十八条の三第一項 (Article 78-3, paragraph (1)), art-78-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-78-3/par-1 - suppl-3592-57/art-3/par-2: 第二項 → 所得税法施行令 第七十八条の三第二項 (Article 78-3, paragraph (2)), art-78-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-78-3/par-2 - suppl-3592-57/art-3/par-3: 新令第七十八条の三第三項 → 所得税法施行令 第七十八条の三第三項 (Article 78-3, paragraph (3)), art-78-3/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-78-3/par-3 - suppl-3592-57/art-3/par-3: 第四項 → 所得税法施行令 第七十八条の三第四項 (Article 78-3, paragraph (4)), art-78-3/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-78-3/par-4 - suppl-3592-57/art-4/par-1: 第七十六条第三項第一号から第三号まで → 所得税法 第七十六条第三項第一号 (Article 76, paragraph (3), item (i)), art-76/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-76/par-3/item-1 (e-Gov law ID 340AC0000000033) - suppl-3592-57/art-4/par-1: 第七十六条第三項第一号から第三号まで → 所得税法 第七十六条第三項第二号 (Article 76, paragraph (3), item (ii)), art-76/par-3/item-2 — https://japanlaw.org/en/income-tax-act/art-76/par-3/item-2 (e-Gov law ID 340AC0000000033) - suppl-3592-57/art-4/par-1: 第七十六条第三項第一号から第三号まで → 所得税法 第七十六条第三項第三号 (Article 76, paragraph (3), item (iii)), art-76/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-76/par-3/item-3 (e-Gov law ID 340AC0000000033) - suppl-3592-57/art-4/par-1: 新令第二百十一条 → 所得税法施行令 第二百十一条 (Article 211), art-211 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-211 - suppl-3592-57/art-4/par-1: 同条第一号 → 所得税法施行令 第二百十一条第一項第一号 (Article 211, paragraph (1), item (i)), art-211/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-1 - suppl-3592-57/art-4/par-1: 同条第二号 → 所得税法施行令 第二百十一条第一項第二号 (Article 211, paragraph (1), item (ii)), art-211/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-2 - suppl-3592-57/art-4/par-1: 所得税法施行令の一部を改正する政令（昭和五十九年政令第五十七号。以下この条において「昭和五十九年改正政令」という。）附則第四条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-3592-57/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-4 - suppl-3592-57/art-4/par-1: 同条第三号 → 所得税法施行令 第二百十一条第一項第三号 (Article 211, paragraph (1), item (iii)), art-211/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-3 - suppl-3592-57/art-4/par-1: 第四号 → 所得税法施行令 第二百十一条第一項第四号 (Article 211, paragraph (1), item (iv)), art-211/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-211/par-1/item-4 - suppl-3592-57/art-5/par-1: 新令第二百十七条第一項第一号 → 所得税法施行令 第二百十七条第一項第一号 (Article 217, paragraph (1), item (i)), art-217/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-217/par-1/item-1 - suppl-3592-57/art-5/par-1: 所得税法第七十八条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/income-tax-act/art-78/par-1 (e-Gov law ID 340AC0000000033) - suppl-3592-57/art-6/par-1: 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-3592-57/art-6/par-1: 新法第二百四条第一項第三号 → 所得税法 第二百四条第一項第三号 (Article 204, paragraph (1), item (iii)), art-204/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-3 (e-Gov law ID 340AC0000000033) - suppl-3592-57/art-6/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-3592-57/art-6/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-3592-57/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-3592-57/art-7/par-1: この条 → 所得税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-3592-57/art-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-7 - suppl-3592-57/art-8/par-1: この条 → 所得税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-3592-57/art-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8 - suppl-3592-57/art-8/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-3592-57/art-8/par-2: 第三号 → 所得税法施行令 附則第八条第二項第三号 (Supplementary Provisions, Article 8, paragraph (2), item (iii)), suppl-3592-57/art-8/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-3 - suppl-3592-57/art-8/par-2: 第四号 → 所得税法施行令 附則第八条第二項第四号 (Supplementary Provisions, Article 8, paragraph (2), item (iv)), suppl-3592-57/art-8/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-4 - suppl-3592-57/art-8/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-3592-57/art-8/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-3592-57/art-8/par-2/item-6: 第三号 → 所得税法施行令 附則第八条第二項第三号 (Supplementary Provisions, Article 8, paragraph (2), item (iii)), suppl-3592-57/art-8/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-3 - suppl-3592-57/art-8/par-2/item-6: 前号 → 所得税法施行令 附則第八条第二項第五号 (Supplementary Provisions, Article 8, paragraph (2), item (v)), suppl-3592-57/art-8/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-5 - suppl-3592-57/art-8/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-3592-57/art-8/par-3: 前項第六号 → 所得税法施行令 附則第八条第二項第六号 (Supplementary Provisions, Article 8, paragraph (2), item (vi)), suppl-3592-57/art-8/par-2/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-6 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-1/par-1/item-1 - 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-1/par-1/item-2 - 所得税法施行令 附則第四条第一項（個人年金保険契約等の対象となる契約の範囲に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-4/par-1 - 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-3592-57/art-7/par-1 - 所得税法施行令 附則第八条第一項（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-3592-57/art-8/par-1 - 所得税法施行令 附則第八条第二項（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-3592-57/art-8/par-2 - 所得税法施行令 附則第八条第二項第六号（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-3592-57/art-8/par-2/item-6 - 所得税法施行令 附則第八条第三項（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-3592-57/art-8/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-20261106T163957-130, 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-20261106T163957-130, 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-20261106T173921-104, 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