# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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- 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-3622-329`
- 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-3622-329
- 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 昭和六二年九月二九日政令第三二九号
<sup>suppl-3622-329 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3622-329/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-1</sup>

**第一項**  この政令は、昭和六十二年十月一日から施行する。
<sup>suppl-3622-329/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-1/par-1</sup>
This Cabinet Order comes into effect as of October 1, 1987.
<sup>machine translation, not official</sup>

### 第二条（経過措置の原則） — Principles of Transitional Measures
<sup>caption: machine translation, not official</sup>
<sup>suppl-3622-329/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-2</sup>

**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、昭和六十二年分以後の所得税について適用し、昭和六十一年分以前の所得税については、なお従前の例による。
<sup>suppl-3622-329/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-2/par-1</sup>
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 1987 and subsequent years, and the provisions then in force continue to govern income tax for 1986 and earlier years.
<sup>machine translation, not official</sup>

### 第三条（国内にある資産の譲渡による所得に関する経過措置） — Transitional Measures Concerning Income from Transfer of Assets in Japan
<sup>caption: machine translation, not official</sup>
<sup>suppl-3622-329/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-3</sup>

**第一項**  新令第二百八十条第二項（国内にある資産の譲渡による所得）の規定は、この政令の施行の日（以下「施行日」という。）以後に行う資産の譲渡による所得について適用し、施行日前に行つた資産の譲渡による所得については、なお従前の例による。
<sup>suppl-3622-329/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-3/par-1</sup>
The provisions of Article 280, paragraph (2) (Income from Transfer of Assets in Japan) of the New Order apply to income from a transfer of assets made on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern income from a transfer of assets made before the Effective Date.
<sup>machine translation, not official</sup>

### 第四条（恒久的施設を有しない非居住者の課税所得に関する経過措置） — Transitional Measures Concerning Taxable Income of Nonresidents without a Permanent Establishment
<sup>caption: machine translation, not official</sup>
<sup>suppl-3622-329/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-4</sup>

**第一項**  新令第二百九十一条第三号及び第五号（恒久的施設を有しない非居住者の課税所得）の規定は、施行日以後に行うこれらの規定に規定する有価証券又は株式若しくは出資若しくは権利の譲渡による所得について適用し、施行日前に行つた有価証券又は株式若しくは出資若しくは権利の譲渡による所得については、なお従前の例による。
<sup>suppl-3622-329/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-4/par-1</sup>
The provisions of Article 291, items (iii) and (v) (Taxable Income of Nonresidents without a Permanent Establishment) of the New Order apply to income from a transfer of Securities, or shares, equity interests or rights, prescribed in those provisions that is made on or after the Effective Date, and the provisions then in force continue to govern income from a transfer of Securities, or shares, equity interests or rights, made before the Effective Date.
<sup>machine translation, not official</sup>

### 第五条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-3622-329/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-5</sup>

**第一項**  所得税法等の一部を改正する法律（昭和六十二年法律第九十六号。以下「所得税法等改正法」という。）附則第二十七条第一項（昭和六十二年十月一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六十二年十二月三十一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。）につき所得税法等改正法第二条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）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。
<sup>suppl-3622-329/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-5/par-1</sup>
A claim for a refund under the provisions of Article 27, paragraph (1) (Refund of the Amount of Tax Withheld from Retirement Income Paid Before October 1, 1987) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987; hereinafter referred to as the "Income Tax Act Amendment Act") may, where a Resident who is entitled to make it submits, between the Effective Date and December 31, 1987, with regard to other severance pay or other such compensation prescribed in that paragraph that is paid in that year (hereinafter referred to as "severance pay or other such compensation" in this Article), the declaration on receipt of retirement income prescribed in Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) of the Income Tax Act as amended by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Income Tax Act Amendment Act (hereinafter referred to as the "New Act"), be made only up to the day before the day on which that declaration is submitted.
<sup>machine translation, not official</sup>

**第二項**  所得税法等改正法附則第二十七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。
<sup>suppl-3622-329/art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-5/par-2</sup>
A Resident who wishes to make a claim for a refund under the provisions of Article 27, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment 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; provided, however, that where the district director finds that there are unavoidable circumstances, it is not necessary to attach those documents.
<sup>machine translation, not official</sup>

  **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
  <sup>suppl-3622-329/art-5/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-5/par-2/item-1</sup>
  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;
  <sup>machine translation, not official</sup>

  **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所得税法等改正法第二条の規定による改正前の所得税法（以下「旧法」という。）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）
  <sup>suppl-3622-329/art-5/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-5/par-2/item-2</sup>
  the name or designation 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 Article 17 (Place for Tax Payment of Income Tax Related to Withholding) of the Income Tax Act prior to amendment by the provisions of Article 2 of the Income Tax Act Amendment Act (hereinafter referred to as the "Former Act") (where 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);
  <sup>machine translation, not official</sup>

  **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
  <sup>suppl-3622-329/art-5/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-5/par-2/item-3</sup>
  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;
  <sup>machine translation, not official</sup>

  **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
  <sup>suppl-3622-329/art-5/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-5/par-2/item-4</sup>
  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;
  <sup>machine translation, not official</sup>

  **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
  <sup>suppl-3622-329/art-5/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-5/par-2/item-5</sup>
  the amount of income tax in the case where the provisions of Articles 201 and 202 of the New Act are applied to that severance pay or other such compensation;
  <sup>machine translation, not official</sup>

  **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
  <sup>suppl-3622-329/art-5/par-2/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-5/par-2/item-6</sup>
  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;
  <sup>machine translation, not official</sup>

  **七**  その他参考となるべき事項
  <sup>suppl-3622-329/art-5/par-2/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-5/par-2/item-7</sup>
  other matters useful for reference purposes.
  <sup>machine translation, not official</sup>

**第三項**  所得税法等改正法附則第二十七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六十二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付記しなければならない。
<sup>suppl-3622-329/art-5/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-5/par-3</sup>
A Resident who has made a claim for a refund under the provisions of Article 27, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act must, where the Resident submits, after making that 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 1987, annotate on those forms, in addition to the matters to be stated in them, the fact that the claim for a refund was made and the amount listed in item (vi) of the preceding paragraph.
<sup>machine translation, not official</sup>

**第四項**  所得税法等改正法附則第二十七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。
<sup>suppl-3622-329/art-5/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-5/par-4</sup>
With regard to the application 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 the provisions of Article 27, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act is deemed to be a refund listed in Article 2, item (i) (Designation of Payments) of that Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3622-329/art-3/par-1: 新令第二百八十条第二項 → 所得税法施行令 第二百八十条第二項 (Article 280, paragraph (2)), art-280/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-280/par-2
- suppl-3622-329/art-5/par-1: この条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-3622-329/art-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-5
- suppl-3622-329/art-5/par-1: 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-3622-329/art-5/par-2: 第三号 → 所得税法施行令 附則第五条第二項第三号 (Supplementary Provisions, Article 5, paragraph (2), item (iii)), suppl-3622-329/art-5/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-5/par-2/item-3
- suppl-3622-329/art-5/par-2: 第四号 → 所得税法施行令 附則第五条第二項第四号 (Supplementary Provisions, Article 5, paragraph (2), item (iv)), suppl-3622-329/art-5/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-5/par-2/item-4
- suppl-3622-329/art-5/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-3622-329/art-5/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-3622-329/art-5/par-2/item-6: 第三号 → 所得税法施行令 附則第五条第二項第三号 (Supplementary Provisions, Article 5, paragraph (2), item (iii)), suppl-3622-329/art-5/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-5/par-2/item-3
- suppl-3622-329/art-5/par-2/item-6: 前号 → 所得税法施行令 附則第五条第二項第五号 (Supplementary Provisions, Article 5, paragraph (2), item (v)), suppl-3622-329/art-5/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-5/par-2/item-5
- suppl-3622-329/art-5/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-3622-329/art-5/par-3: 前項第六号 → 所得税法施行令 附則第五条第二項第六号 (Supplementary Provisions, Article 5, paragraph (2), item (vi)), suppl-3622-329/art-5/par-2/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-329/art-5/par-2/item-6

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 附則第五条第一項（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-3622-329/art-5/par-1
- 所得税法施行令 附則第五条第二項（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-3622-329/art-5/par-2
- 所得税法施行令 附則第五条第二項第六号（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-3622-329/art-5/par-2/item-6
- 所得税法施行令 附則第五条第三項（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-3622-329/art-5/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-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-20261106T173921-106, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-107, 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-20261106T173921-107, 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