# 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-4302-131`
- 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-4302-131
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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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.
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## 附 則 平成三〇年三月三一日政令第一三一号
suppl-4302-131 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131
### 第一条（施行期日） — Effective Date
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suppl-4302-131/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1
**第一項** この政令は、平成三十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-4302-131/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1
This Cabinet Order comes into effect on April 1, 2018; provided, however, that the provisions set out in the following items come into effect on the dates specified respectively in those items:
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**一** 第一条中所得税法施行令第一条の二の改正規定、同令第二条の三第二項第二号の改正規定、同令第百七十条の三第二項第二号の改正規定、同令第二百二十二条の二第一項第二号ロの改正規定、同令第二百二十五条の二の改正規定、同令第二百二十五条の五第三号の改正規定、同令第二百七十九条第二号の改正規定、同令第二百八十二条第三号の改正規定、同令第二百九十二条の九第二項第一号の改正規定、同令第三百四条の改正規定及び同令第三百三十条第四号の改正規定並びに次条並びに附則第十五条及び第十六条の規定 平成三十一年一月一日
suppl-4302-131/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-1
the provisions of Article 1 amending Article 1-2 of the Order for Enforcement of the Income Tax Act, the provisions amending Article 2-3, paragraph (2), item (ii) of that Order, the provisions amending Article 170-3, paragraph (2), item (ii) of that Order, the provisions amending Article 222-2, paragraph (1), item (ii), (b) of that Order, the provisions amending Article 225-2 of that Order, the provisions amending Article 225-5, item (iii) of that Order, the provisions amending Article 279, item (ii) of that Order, the provisions amending Article 282, item (iii) of that Order, the provisions amending Article 292-9, paragraph (2), item (i) of that Order, the provisions amending Article 304 of that Order and the provisions amending Article 330, item (iv) of that Order, and the provisions of the following Article and of Articles 15 and 16 of the Supplementary Provisions: January 1, 2019;
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**二** 第一条中所得税法施行令第百八十二条の二第六項の改正規定（「消費税法」を「消費税に関する法令」に改める部分に限る。）及び附則第十一条第二項の規定 令和元年十月一日
suppl-4302-131/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-2
the provisions of Article 1 amending Article 182-2, paragraph (6) of the Order for Enforcement of the Income Tax Act (limited to the portion changing "Consumption Tax Act" to "laws and regulations concerning consumption tax") and the provisions of Article 11, paragraph (2) of the Supplementary Provisions: October 1, 2019;
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**三** 第一条中所得税法施行令の目次の改正規定（「第二百二十一条」を「第二百二十条の二」に改める部分に限る。）、同令第一条第二項の改正規定、同令第十一条第二項及び第十一条の二第二項の改正規定、同令第百六十七条の三の改正規定、同令第百六十七条の四第二号の改正規定、同令第百六十七条の五の改正規定、同令第二百五条第一項の改正規定、同令第二編第三章中第二百二十一条の前に一条を加える改正規定、同令第二百五十八条の改正規定（同条第三項第一号に係る部分を除く。）、同令第二百九十二条の六の次に一条を加える改正規定、同令第三百条（見出しを含む。）の改正規定並びに同令第三百六条の二（見出しを含む。）の改正規定並びに附則第三条、第九条、第十三条、第十八条、第十九条、第二十八条及び第二十九条の規定 令和二年一月一日
suppl-4302-131/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-3
the provisions of Article 1 amending the table of contents of the Order for Enforcement of the Income Tax Act (limited to the portion changing "Article 221" to "Article 220-2"), the provisions amending Article 1, paragraph (2) of that Order, the provisions amending Article 11, paragraph (2) and Article 11-2, paragraph (2) of that Order, the provisions amending Article 167-3 of that Order, the provisions amending Article 167-4, item (ii) of that Order, the provisions amending Article 167-5 of that Order, the provisions amending Article 205, paragraph (1) of that Order, the provisions adding one Article before Article 221 in Part II, Chapter III of that Order, the provisions amending Article 258 of that Order (excluding the portion pertaining to paragraph (3), item (i) of that Article), the provisions adding one Article after Article 292-6 of that Order, the provisions amending Article 300 of that Order (including the caption) and the provisions amending Article 306-2 of that Order (including the caption), and the provisions of Articles 3, 9, 13, 18, 19, 28 and 29 of the Supplementary Provisions: January 1, 2020;
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**四** 次に掲げる規定 令和二年十月一日
suppl-4302-131/art-1/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-4
the following provisions: October 1, 2020;
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**イ** 第一条中所得税法施行令第三百十九条第三号の改正規定、同令第三百十九条の二の改正規定、同令第三百十九条の四の改正規定及び同令第三百十九条の十一の改正規定
suppl-4302-131/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-4/sub-1
the provisions of Article 1 amending Article 319, item (iii) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 319-2 of that Order, the provisions amending Article 319-4 of that Order and the provisions amending Article 319-11 of that Order;
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**ロ** 第二条の規定及び附則第二十七条の規定
suppl-4302-131/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-4/sub-2
the provisions of Article 2 and the provisions of Article 27 of the Supplementary Provisions;
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**五** 次に掲げる規定 令和五年十月一日
suppl-4302-131/art-1/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-5
the following provisions: October 1, 2023;
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**イ** 第一条中所得税法施行令第百八十二条の二第六項の改正規定（「消費税法」を「消費税に関する法令」に改める部分を除く。）並びに附則第十一条第一項、第三項及び第四項、第三十条並びに第三十一条の規定
suppl-4302-131/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-5/sub-1
the provisions of Article 1 amending Article 182-2, paragraph (6) of the Order for Enforcement of the Income Tax Act (excluding the portion changing "Consumption Tax Act" to "laws and regulations concerning consumption tax"), and the provisions of Article 11, paragraphs (1), (3) and (4), Article 30 and Article 31 of the Supplementary Provisions;
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**ロ** 第三条の規定
suppl-4302-131/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-5/sub-2
the provisions of Article 3;
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**六** 第一条中所得税法施行令第七十二条第一項第三号の改正規定、同令第八十二条の二第一項第十二号の改正規定、同令第三百十九条の六第一項第三号の改正規定及び同令第三百十九条の十二（見出しを含む。）の改正規定並びに附則第五条、第六条及び第二十条の規定 厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律の一部を改正する法律（平成三十年法律第三十一号）の施行の日
suppl-4302-131/art-1/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-6
the provisions of Article 1 amending Article 72, paragraph (1), item (iii) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 82-2, paragraph (1), item (xii) of that Order, the provisions amending Article 319-6, paragraph (1), item (iii) of that Order and the provisions amending Article 319-12 of that Order (including the caption), and the provisions of Articles 5, 6 and 20 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on the Abolition, etc. of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. to Integrate the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 31 of 2018).
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### 第二条（恒久的施設の定義に関する経過措置） — Transitional Measures Concerning the Definition of Permanent Establishment
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suppl-4302-131/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2
**第一項** 所得税法等の一部を改正する法律（平成三十年法律第七号。以下「改正法」という。）附則第三条第四項第二号（非居住者又は外国法人に係る恒久的施設の定義に関する経過措置）に規定する政令で定める債券は、旧恒久的施設を有していなかった外国法人（同項第一号に規定する旧恒久的施設を有していなかった外国法人をいう。以下この条において同じ。）が平成三十一年一月一日において新恒久的施設（改正法第一条（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。）第二条第一項第八号の四（定義）に規定する恒久的施設をいう。以下この条において同じ。）を有することとなった場合における当該旧恒久的施設を有していなかった外国法人により同日前に国外において発行された債券の利子の全部又は一部が当該新恒久的施設を通じて行う事業に係るものである場合における当該債券とする。
suppl-4302-131/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-1
The bonds specified by Cabinet Order prescribed in Article 3, paragraph (4), item (ii) (Transitional Measures Concerning the Definition of Permanent Establishment for Nonresidents or Foreign Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; hereinafter referred to as the "Amending Act") are, where a Foreign Corporation that had no former permanent establishment (meaning a Foreign Corporation that had no former permanent establishment prescribed in item (i) of that paragraph; the same applies hereinafter in this Article) comes to have a new permanent establishment (meaning the permanent establishment prescribed in Article 2, paragraph (1), item (viii)-4 (Definitions) of the Income Tax Act after the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "New Act"); the same applies hereinafter in this Article) on January 1, 2019, the bonds issued outside Japan before that date by that Foreign Corporation that had no former permanent establishment, where all or part of the interest on those bonds relates to business conducted through that new permanent establishment.
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**第二項** 改正法附則第三条第四項第三号に規定する政令で定める金額は、旧恒久的施設を有していなかった外国法人が平成三十一年一月一日において新恒久的施設を有することとなった場合における当該旧恒久的施設を有していなかった外国法人が同日前に発行した同号に規定する割引債につき非居住者又は外国法人に対して支払をする租税特別措置法（昭和三十二年法律第二十六号）第四十一条の十二の二第一項第一号（割引債の差益金額に係る源泉徴収等の特例）に規定する償還金の額のうち当該新恒久的施設を通じて行う事業に帰せられる部分の金額とする。
suppl-4302-131/art-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-2
The amount specified by Cabinet Order prescribed in Article 3, paragraph (4), item (iii) of the Supplementary Provisions of the Amending Act is, where a Foreign Corporation that had no former permanent establishment comes to have a new permanent establishment on January 1, 2019, the portion attributable to business conducted through that new permanent establishment of the amount of redemption money paid to a Nonresident or Foreign Corporation with respect to a discount bond prescribed in that item that was issued before that date by that Foreign Corporation that had no former permanent establishment, being redemption money prescribed in Article 41-12-2, paragraph (1), item (i) (Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957).
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**第三項** 改正法附則第三条第四項第四号に規定する政令で定めるものは、旧恒久的施設を有していなかった外国法人が平成三十一年一月一日において新恒久的施設を有することとなった場合における当該旧恒久的施設を有していなかった外国法人の同日前に発行した同号に規定する割引債の同号に規定する償還差益のうち、当該償還差益の金額に第一号に掲げる金額のうちに第二号に掲げる金額の占める割合を乗じて計算した金額に相当するものとする。
suppl-4302-131/art-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-3
What is specified by Cabinet Order prescribed in Article 3, paragraph (4), item (iv) of the Supplementary Provisions of the Amending Act is, where a Foreign Corporation that had no former permanent establishment comes to have a new permanent establishment on January 1, 2019, the portion of the redemption gain prescribed in that item on a discount bond prescribed in that item that was issued before that date by that Foreign Corporation that had no former permanent establishment, which corresponds to the amount calculated by multiplying the amount of that redemption gain by the proportion that the amount set out in item (ii) represents of the amount set out in item (i).
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**一** 当該割引債の租税特別措置法施行令（昭和三十二年政令第四十三号）第二十六条の九の二第一項第一号イ（償還差益の金額等）に規定する社債発行差金
suppl-4302-131/art-2/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-3/item-1
the difference on the issue of corporate bonds, as prescribed in Article 26-9-2, paragraph (1), item (i), (a) (Amount of Redemption Gain, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957), on that discount bond;
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**二** 前号に掲げる金額のうち当該新恒久的施設を通じて行う事業に係る部分の金額
suppl-4302-131/art-2/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-3/item-2
the portion of the amount set out in the preceding item that pertains to business conducted through that new permanent establishment.
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**第四項** 改正法附則第三条第一項の規定により新法第二条第一項第八号の四の規定の適用がある場合における改正法附則第三条第三項に規定する旧恒久的施設を有していた非居住者に係る租税特別措置法施行令及び国税通則法施行令（昭和三十七年政令第百三十五号）の規定の適用については、次の表の上欄に掲げる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とする。
租税特別措置法施行令第二十五条の十の五第一項（特定口座継続適用届出書等） 恒久的施設を有する非居住者が 旧恒久的施設を有していた非居住者（所得税法等の一部を改正する法律（平成三十年法律第七号）附則第三条第三項に規定する旧恒久的施設を有していた非居住者をいう。以下同じ。）が
、恒久的施設を有する 、旧恒久的施設を有していた
租税特別措置法施行令第二十五条の十の五第二項 恒久的施設を有する非居住者が、同項 旧恒久的施設を有していた非居住者が、同項
租税特別措置法施行令第二十五条の十の五第二項第一号及び第二号 恒久的施設を有する 旧恒久的施設を有していた
租税特別措置法施行令第二十五条の十三の四第一項（出国届出書等） 恒久的施設を有する非居住者が 旧恒久的施設を有していた非居住者が
をする日の前日 の時
租税特別措置法施行令第二十五条の十三の四第二項 恒久的施設を有する非居住者が 旧恒久的施設を有していた非居住者が
租税特別措置法施行令第二十五条の十三の八第十二項第二号（未成年者口座内の少額上場株式等に係る譲渡所得等の非課税） 恒久的施設を有する非居住者の 旧恒久的施設を有していた非居住者の
をする日の前日 の時
租税特別措置法施行令第二十五条の十三の八第二十項の表第二十五条の十三の四第二項の項 の日の前日 の時
国税通則法施行令第二条第一項第一号（期限の特例） 所得税法 所得税法等の一部を改正する法律（平成三十年法律第七号）附則第三条第三項（非居住者又は外国法人に係る恒久的施設の定義に関する経過措置）の規定により読み替えられた所得税法
suppl-4302-131/art-2/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-4
With regard to the application of the provisions of the Order for Enforcement of the Act on Special Measures Concerning Taxation and the Order for Enforcement of the Act on General Rules for National Taxes (Cabinet Order No. 135 of 1962) to a Nonresident that had a former permanent establishment prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Amending Act, where Article 2, paragraph (1), item (viii)-4 of the New Act applies pursuant to Article 3, paragraph (1) of the Supplementary Provisions of the Amending Act, the words in the middle column of the following table in the provisions listed in the left-hand column of the table are deemed to be replaced with the words in the right-hand column of the table.
Article 25-10-5, paragraph (1) (Specified Account Notification for Continued Application, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation a Nonresident that has a permanent establishment a Nonresident that had a former permanent establishment (meaning a Nonresident that had a former permanent establishment prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018); the same applies hereinafter)
, that has a permanent establishment , that had a former permanent establishment
Article 25-10-5, paragraph (2) of the Order for Enforcement of the Act on Special Measures Concerning Taxation a Nonresident that has a permanent establishment, that paragraph a Nonresident that had a former permanent establishment, that paragraph
Article 25-10-5, paragraph (2), items (i) and (ii) of the Order for Enforcement of the Act on Special Measures Concerning Taxation that has a permanent establishment that had a former permanent establishment
Article 25-13-4, paragraph (1) (Notification of Absence From Japan, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation a Nonresident that has a permanent establishment a Nonresident that had a former permanent establishment
the day before the day of doing the time of
Article 25-13-4, paragraph (2) of the Order for Enforcement of the Act on Special Measures Concerning Taxation a Nonresident that has a permanent establishment a Nonresident that had a former permanent establishment
Article 25-13-8, paragraph (12), item (ii) (Nontaxation of Capital Gains, etc. on Small Amounts of Listed Shares, etc. in a Minor's Account) of the Order for Enforcement of the Act on Special Measures Concerning Taxation of a Nonresident that has a permanent establishment of a Nonresident that had a former permanent establishment
the day before the day of doing the time of
the entry for Article 25-13-4, paragraph (2) in the table in Article 25-13-8, paragraph (20) of the Order for Enforcement of the Act on Special Measures Concerning Taxation the day before the day of the time of
Article 2, paragraph (1), item (i) (Special Provisions on Time Limits) of the Order for Enforcement of the Act on General Rules for National Taxes Income Tax Act the Income Tax Act as read with the replacement of terms pursuant to Article 3, paragraph (3) (Transitional Measures Concerning the Definition of Permanent Establishment for Nonresidents or Foreign Corporations) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)
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### 第三条（寡婦の範囲等に関する経過措置） — Transitional Measures Concerning the Scope of Widows, etc.
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suppl-4302-131/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-3
**第一項** 第一条の規定による改正後の所得税法施行令（以下「新令」という。）第十一条第二項（寡婦の範囲）及び第十一条の二第二項（寡夫の範囲）の規定は、令和二年分以後の所得税について適用し、令和元年分（平成三十一年一月一日から令和元年十二月三十一日までの期間に係る年分をいう。以下同じ。）以前の所得税については、なお従前の例による。
suppl-4302-131/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-3/par-1
The provisions of Article 11, paragraph (2) (Scope of Widows) and Article 11-2, paragraph (2) (Scope of Widowers) of the Order for Enforcement of the Income Tax Act after the amendment under the provisions of Article 1 (hereinafter referred to as the "New Order") apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2019 (meaning the tax year for the period from January 1, 2019 to December 31, 2019; the same applies hereinafter) and earlier years.
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### 第四条（非課税貯蓄に関する異動申告書等に関する経過措置） — Transitional Measures Concerning the Notice of Change Concerning Tax-Exempt Savings, etc.
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suppl-4302-131/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-4
**第一項** 新令第四十三条第一項（非課税貯蓄に関する異動申告書）（租税特別措置法施行令第二条の四第三項（障害者等の少額公債の利子の非課税）において準用する場合を含む。）の規定は、この政令の施行の日（以下「施行日」という。）以後に提出する新令第四十三条第六項に規定する非課税貯蓄に関する異動申告書又は租税特別措置法施行令第二条の四第三項において準用する新令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書について適用し、施行日前に提出した第一条の規定による改正前の所得税法施行令（以下「旧令」という。）第四十三条第六項（非課税貯蓄に関する異動申告書）に規定する非課税貯蓄に関する異動申告書又は租税特別措置法施行令第二条の四第三項において準用する旧令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書については、なお従前の例による。
suppl-4302-131/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-4/par-1
The provisions of Article 43, paragraph (1) (Notice of Change Concerning Tax-Exempt Savings) of the New Order (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) (Nontaxation of Interest on Small Amounts of Government Bonds Held by Persons with Disabilities and Other Eligible Persons) of the Order for Enforcement of the Act on Special Measures Concerning Taxation) apply to a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the New Order, or a notice of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the New Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, that is submitted 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 a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) (Notice of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act before the amendment under the provisions of Article 1 (hereinafter referred to as the "Former Order"), or a notice of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the Former Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, that was submitted before the Effective Date.
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**第二項** 平成二十八年一月一日前に行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律（平成二十五年法律第二十八号。以下この項において「番号利用法整備法」という。）第十四条（所得税法の一部改正）の規定による改正前の所得税法（以下この項において「平成二十五年旧法」という。）第十条第三項（障害者等の少額預金の利子所得等の非課税）（番号利用法整備法第七条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法（以下この項において「平成二十五年旧租税特別措置法」という。）第四条第二項（障害者等の少額公債の利子の非課税）において準用する場合を含む。）の規定により平成二十五年旧法第十条第三項に規定する非課税貯蓄申告書又は平成二十五年旧租税特別措置法第四条第二項において準用する平成二十五年旧法第十条第三項に規定する特別非課税貯蓄申告書を提出した者（同日から施行日の前日までの間に行政手続における特定の個人を識別するための番号の利用等に関する法律及び行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律の施行に伴う財務省関係政令の整備に関する政令（平成二十六年政令第百七十九号。以下「番号利用法整備令」という。）第十五条（所得税法施行令の一部改正）の規定による改正後の所得税法施行令（以下この項において「平成二十六年新令」という。）第四十三条第一項から第三項まで（非課税貯蓄に関する異動申告書）（これらの規定を番号利用法整備令第七条（租税特別措置法施行令の一部改正）の規定による改正後の租税特別措置法施行令（以下この項において「平成二十六年新租税特別措置法施行令」という。）第二条の四第三項（障害者等の少額公債の利子の非課税）において準用する場合を含む。）の規定により平成二十六年新令第四十三条第六項に規定する非課税貯蓄に関する異動申告書又は平成二十六年新租税特別措置法施行令第二条の四第三項において準用する平成二十六年新令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書を提出していない者その他の財務省令で定める者に限る。）が、施行日以後最初に所得税法施行令第四十三条第一項（非課税貯蓄に関する異動申告書）（租税特別措置法施行令第二条の四第三項において準用する場合を含む。）の規定により所得税法施行令第四十三条第六項に規定する非課税貯蓄に関する異動申告書又は租税特別措置法施行令第二条の四第三項において準用する所得税法施行令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書を提出する場合（施行日以後に所得税法施行令第四十三条第二項又は第三項（これらの規定を租税特別措置法施行令第二条の四第三項において準用する場合を含む。）の規定により所得税法施行令第四十三条第六項に規定する非課税貯蓄に関する異動申告書又は租税特別措置法施行令第二条の四第三項において準用する所得税法施行令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書を提出していない場合その他の財務省令で定める場合に限る。）における所得税法施行令第四十三条第一項（租税特別措置法施行令第二条の四第三項において準用する場合を含む。）の規定の適用については、所得税法施行令第四十三条第一項中「次に掲げる場合に該当することとなつた場合」とあるのは「その氏名、住所又は個人番号の変更をした場合（住所の変更については、国内における住所の変更及び国外の場所から従前の住所地以外の国内の場所への住所の変更に限る。）」と、「本人確認書類（第一号に掲げる場合にあつては、当該本人確認書類又はその者の変更前の氏名若しくは住所及び変更後の氏名若しくは住所を証する住民票の写しその他の財務省令で定める書類。以下この項において「本人確認等書類」という。）」とあるのは「本人確認書類」と、「当該本人確認等書類」とあるのは「当該本人確認書類」とする。
suppl-4302-131/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-4/par-2
In the case where a person who, before January 1, 2016, submitted, pursuant to Article 10, paragraph (3) (Nontaxability of Interest Income, etc. from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act before the amendment under the provisions of Article 14 (Partial Amendment of the Income Tax Act) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013; hereinafter in this paragraph referred to as the "Number Use Arrangement Act") (hereinafter in this paragraph referred to as the "2013 Former Income Tax Act") (including where applied mutatis mutandis pursuant to Article 4, paragraph (2) (Nontaxation of Interest on Small Amounts of Government Bonds Held by Persons with Disabilities and Other Eligible Persons) of the Act on Special Measures Concerning Taxation before the amendment under the provisions of Article 7 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Number Use Arrangement Act (hereinafter in this paragraph referred to as the "2013 Former Act on Special Measures Concerning Taxation")), the statement of tax-exempt savings prescribed in Article 10, paragraph (3) of the 2013 Former Income Tax Act or the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the 2013 Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the 2013 Former Act on Special Measures Concerning Taxation (limited to a person who, during the period from that date to the day before the Effective Date, has not submitted, pursuant to Article 43, paragraphs (1) through (3) (Notice of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act after the amendment under the provisions of Article 15 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order on the Arrangement of Ministry of Finance-Related Cabinet Orders Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 179 of 2014; hereinafter referred to as the "Number Use Arrangement Order") (hereinafter in this paragraph referred to as the "2014 New Order") (including where these provisions are applied mutatis mutandis pursuant to Article 2-4, paragraph (3) (Nontaxation of Interest on Small Amounts of Government Bonds Held by Persons with Disabilities and Other Eligible Persons) of the Order for Enforcement of the Act on Special Measures Concerning Taxation after the amendment under the provisions of Article 7 (Partial Amendment of the Order for Enforcement of the Act on Special Measures Concerning Taxation) of the Number Use Arrangement Order (hereinafter in this paragraph referred to as the "2014 New Order for Enforcement of the Act on Special Measures Concerning Taxation")), a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the 2014 New Order or a notice of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the 2014 New Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the 2014 New Order for Enforcement of the Act on Special Measures Concerning Taxation, and other persons specified by Ministry of Finance Order) first submits, on or after the Effective Date, pursuant to Article 43, paragraph (1) (Notice of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation), a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act or a notice of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (limited to the case where, on or after the Effective Date, the person has not submitted, pursuant to Article 43, paragraph (2) or (3) of the Order for Enforcement of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation), a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act or a notice of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, and other cases specified by Ministry of Finance Order), with regard to the application of Article 43, paragraph (1) of the Order for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation), the phrase "to fall under any of the following cases" in Article 43, paragraph (1) of the Order for Enforcement of the Income Tax Act is deemed to be replaced with "to have changed the person's name, domicile or individual number (with regard to a change of domicile, limited to a change of domicile within Japan and a change of domicile from a place outside Japan to a place within Japan other than the former place of domicile)", the phrase "identity verification document (in the case falling under item (i), that identity verification document or a copy of the certificate of residence certifying the person's name or domicile before the change and name or domicile after the change or other document specified by Ministry of Finance Order; hereinafter in this paragraph referred to as "identity verification document, etc.")" is deemed to be replaced with "identity verification document", and the phrase "that identity verification document, etc." is deemed to be replaced with "that identity verification document".
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### 第五条（退職手当等とみなす一時金に関する経過措置） — Transitional Measures Concerning Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation
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suppl-4302-131/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-5
**第一項** 新令第七十二条第一項（退職手当等とみなす一時金）の規定は、附則第一条第六号（施行期日）に定める日以後に支払うべき同項に規定する一時金について適用し、同日前に支払うべき旧令第七十二条第一項（退職手当等とみなす一時金）に規定する一時金については、なお従前の例による。
suppl-4302-131/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-5/par-1
The provisions of Article 72, paragraph (1) (Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation) of the New Order apply to the lump-sum payments prescribed in that paragraph that are to be paid on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the lump-sum payments prescribed in Article 72, paragraph (1) (Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation) of the Former Order that are to be paid before that date.
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### 第六条（公的年金等とされる年金に関する経過措置） — Transitional Measures Concerning Annuities Treated as a Public Pension or Retirement Package
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suppl-4302-131/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-6
**第一項** 新令第八十二条の二第一項（公的年金等とされる年金）の規定は、附則第一条第六号（施行期日）に定める日以後に支払うべき同項に規定する年金について適用し、同日前に支払うべき旧令第八十二条の二第一項（公的年金等とされる年金）に規定する年金については、なお従前の例による。
suppl-4302-131/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-6/par-1
The provisions of Article 82-2, paragraph (1) (Annuities Treated as a public pension or retirement package) of the New Order apply to the annuities prescribed in that paragraph that are to be paid on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the annuities prescribed in Article 82-2, paragraph (1) (Annuities Treated as a public pension or retirement package) of the Former Order that are to be paid before that date.
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### 第七条（有価証券の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Securities
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suppl-4302-131/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-7
**第一項** 新令第百十二条第二項（合併により取得した株式等の取得価額）の規定は、施行日以後に行われる同項に規定する無対価合併について適用し、施行日前に行われた旧令第百十二条第二項（合併により取得した株式等の取得価額）に規定する無対価合併については、なお従前の例による。
suppl-4302-131/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-7/par-1
The provisions of Article 112, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Merger) of the New Order apply to a merger without consideration prescribed in that paragraph that takes place on or after the Effective Date, and the provisions then in force continue to govern a merger without consideration prescribed in Article 112, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Merger) of the Former Order that took place before the Effective Date.
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**第二項** 新令第百十三条第二項（分割型分割により取得した株式等の取得価額）の規定は、施行日以後に行われる同項に規定する無対価分割型分割について適用し、施行日前に行われた旧令第百十三条第二項（分割型分割により取得した株式等の取得価額）に規定する無対価分割型分割については、なお従前の例による。
suppl-4302-131/art-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-7/par-2
The provisions of Article 113, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of the New Order apply to a company split by split-off without consideration prescribed in that paragraph that takes place on or after the Effective Date, and the provisions then in force continue to govern a company split by split-off without consideration prescribed in Article 113, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of the Former Order that took place before the Effective Date.
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### 第八条（返品調整引当金に関する経過措置） — Transitional Measures Concerning Reserve for Loss on Returned Goods
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suppl-4302-131/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-8
**第一項** 改正法附則第五条第一項（個人の返品調整引当金に関する経過措置）の規定によりなおその効力を有するものとされる改正法第一条（所得税法の一部改正）の規定による改正前の所得税法（以下「旧法」という。）第五十三条（返品調整引当金）（旧法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）の規定により準じて計算する場合を含む。）の規定に基づく旧令第百四十八条から第百五十二条まで（返品調整引当金）及び第二百九十二条第一項（第八号に係る部分に限る。）（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算）の規定は、なおその効力を有する。この場合において、旧令第百五十条第一項第一号中「法第六十五条第三項」とあるのは「所得税法等の一部を改正する法律（令和七年法律第十三号。以下この号において「令和七年改正法」という。）第一条の規定による改正前の所得税法（以下この号において「令和七年旧法」という。）第六十五条第一項（リース譲渡に係る収入及び費用の帰属時期）に規定するリース譲渡又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八条第一項（リース譲渡に係る収入及び費用の帰属の時期に関する経過措置）の規定によりなおその効力を有するものとされる同法第一条（所得税法の一部改正）の規定による改正前の所得税法（以下この号において「旧効力法」という。）第六十五条第三項」と、「同条第一項本文又は第二項の規定の適用を受けたものに」とあるのは「令和七年旧法第六十五条第一項本文若しくは第二項、令和七年改正法附則第四条第二項（リース譲渡に係る収入及び費用の帰属時期に関する経過措置）の規定によりなおその効力を有するものとされる令和七年改正法第一条の規定による改正前の所得税法（以下この号において「令和七年旧効力法」という。）第六十五条第一項本文若しくは第二項本文（リース譲渡に係る収入及び費用の帰属時期）又は旧効力法第六十五条第一項本文の規定の適用を受けたものに」と、「同条第三項」とあるのは「令和七年旧法第六十五条第一項に規定するリース譲渡又は旧効力法第六十五条第三項」と、「同条第一項本文又は第二項の規定の適用を受けたものを」とあるのは「令和七年旧法第六十五条第一項本文若しくは第二項、令和七年旧効力法第六十五条第一項本文若しくは第二項本文又は旧効力法第六十五条第一項本文の規定の適用を受けたものを」と、旧令第二百九十二条第一項第八号中「法第六十五条第三項」とあるのは「所得税法等の一部を改正する法律（令和七年法律第十三号。以下この号において「令和七年改正法」という。）第一条の規定による改正前の所得税法（以下この号において「令和七年旧法」という。）第六十五条第一項（リース譲渡に係る収入及び費用の帰属時期）に規定するリース譲渡又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八条第一項（リース譲渡に係る収入及び費用の帰属の時期に関する経過措置）の規定によりなおその効力を有するものとされる同法第一条（所得税法の一部改正）の規定による改正前の所得税法（以下この号において「旧効力法」という。）第六十五条第三項」と、「同条第一項本文又は第二項」とあるのは「令和七年旧法第六十五条第一項本文若しくは第二項、令和七年改正法附則第四条第二項（リース譲渡に係る収入及び費用の帰属時期に関する経過措置）の規定によりなおその効力を有するものとされる令和七年改正法第一条の規定による改正前の所得税法第六十五条第一項本文若しくは第二項本文（リース譲渡に係る収入及び費用の帰属時期）又は旧効力法第六十五条第一項本文」とする。
suppl-4302-131/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-8/par-1
The provisions of Articles 148 through 152 (Reserve for Returned Goods) and Article 292, paragraph (1) (limited to the portion pertaining to item (viii)) (Calculation of Tax Base, etc. of Income Taxes Imposed on Aggregate Income Pertaining to Income Attributable to a Permanent Establishment) of the Former Order, which are based on the provisions of Article 53 (Reserve for Returned Goods) of the Income Tax Act before the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act that is to remain in force pursuant to the provisions of Article 5, paragraph (1) (Transitional Measures Concerning Reserve for Returned Goods of Individuals) of the Supplementary Provisions of the Amending Act (hereinafter referred to as the "Former Act") (including where calculated in accordance with Article 165, paragraph (1) (Calculation of the Tax Base, Tax Amount, etc. of Income Taxes Imposed on Aggregate Income) of the Former Act), remain in force. In this case, the phrase "Article 65, paragraph (3) of the Act" in Article 150, paragraph (1), item (i) of the Former Order is deemed to be replaced with "the lease transfer prescribed in Article 65, paragraph (1) (Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Income Tax Act before the amendment under the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter in this item referred to as the "2025 Amending Act") (hereinafter in this item referred to as the "2025 Former Act") or Article 65, paragraph (3) of the Income Tax Act before the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) that is to remain in force pursuant to the provisions of Article 8, paragraph (1) (Transitional Measures Concerning the Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Supplementary Provisions of that Act (hereinafter in this item referred to as the "Former Operative Act")", the phrase "those to which the provisions of paragraph (1), main clause or paragraph (2) of that Article have been applied" is deemed to be replaced with "those to which the provisions of Article 65, paragraph (1), main clause or paragraph (2) of the 2025 Former Act, Article 65, paragraph (1), main clause or paragraph (2), main clause (Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Income Tax Act before the amendment under the provisions of Article 1 of the 2025 Amending Act that is to remain in force pursuant to the provisions of Article 4, paragraph (2) (Transitional Measures Concerning the Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Supplementary Provisions of the 2025 Amending Act (hereinafter in this item referred to as the "2025 Former Operative Act"), or Article 65, paragraph (1), main clause of the Former Operative Act have been applied", the phrase "paragraph (3) of that Article" is deemed to be replaced with "the lease transfer prescribed in Article 65, paragraph (1) of the 2025 Former Act or Article 65, paragraph (3) of the Former Operative Act", and the phrase "those to which the provisions of paragraph (1), main clause or paragraph (2) of that Article have been applied" is deemed to be replaced with "those to which the provisions of Article 65, paragraph (1), main clause or paragraph (2) of the 2025 Former Act, Article 65, paragraph (1), main clause or paragraph (2), main clause of the 2025 Former Operative Act, or Article 65, paragraph (1), main clause of the Former Operative Act have been applied", and in Article 292, paragraph (1), item (viii) of the Former Order, the phrase "Article 65, paragraph (3) of the Act" is deemed to be replaced with "the lease transfer prescribed in Article 65, paragraph (1) (Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Income Tax Act before the amendment under the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter in this item referred to as the "2025 Amending Act") (hereinafter in this item referred to as the "2025 Former Act") or Article 65, paragraph (3) of the Income Tax Act before the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) that is to remain in force pursuant to the provisions of Article 8, paragraph (1) (Transitional Measures Concerning the Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Supplementary Provisions of that Act (hereinafter in this item referred to as the "Former Operative Act")", and the phrase "paragraph (1), main clause or paragraph (2) of that Article" is deemed to be replaced with "Article 65, paragraph (1), main clause or paragraph (2) of the 2025 Former Act, Article 65, paragraph (1), main clause or paragraph (2), main clause (Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Income Tax Act before the amendment under the provisions of Article 1 of the 2025 Amending Act that is to remain in force pursuant to the provisions of Article 4, paragraph (2) (Transitional Measures Concerning the Time of Attribution of Revenue and Expenses Pertaining to Lease Transfer) of the Supplementary Provisions of the 2025 Amending Act, or Article 65, paragraph (1), main clause of the Former Operative Act".
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**第二項** 改正法附則第五条第三項に規定する政令で定める金額は、旧法第五十三条第一項（旧法第百六十五条第一項の規定により準じて計算する場合を含む。）の規定により改正法附則第五条第三項に規定する個人が施行日前に死亡した場合における当該個人の平成三十年分の事業所得の金額の計算上必要経費に算入された返品調整引当金勘定の金額とする。
suppl-4302-131/art-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-8/par-2
The amount specified by Cabinet Order prescribed in Article 5, paragraph (3) of the Supplementary Provisions of the Amending Act is the amount of the reserve for returned goods account that, in the case where the individual prescribed in Article 5, paragraph (3) of the Supplementary Provisions of the Amending Act died before the Effective Date, was included in necessary expenses in calculating the amount of business income of that individual for tax year 2018, pursuant to Article 53, paragraph (1) of the Former Act (including where calculated in accordance with Article 165, paragraph (1) of the Former Act).
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### 第九条（給与所得者の特定支出の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deducting Specific Expenses of Salary Income Earners
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suppl-4302-131/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-9
**第一項** 新令第百六十七条の三第五項（給与所得者の特定支出の範囲）及び第百六十七条の五（特定支出の支出等を証する書類）の規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。
suppl-4302-131/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-9/par-1
The provisions of Article 167-3, paragraph (5) (Scope of Specific Expenses of Salary Income Earners) and Article 167-5 (Documents Certifying the Payment, etc. of Specific Expenses) of the New Order apply to income tax for tax year 2020 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2019 and earlier years.
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### 第十条（国外転出をする場合の譲渡所得等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Capital Gains, etc. in the Case of Departure from Japan
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suppl-4302-131/art-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-10
**第一項** 新令第百七十条第六項（国外転出をする場合の譲渡所得等の特例）（新令第百七十条の二第三項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）において準用する場合を含む。）の規定により読み替えて適用される新令第百十二条第二項（合併により取得した株式等の取得価額）及び新令第百十三条第二項（分割型分割により取得した株式等の取得価額）の規定は、施行日以後に行われる新令第百十二条第二項に規定する無対価合併及び新令第百十三条第二項に規定する無対価分割型分割について適用し、施行日前に行われた旧令第百十二条第二項（合併により取得した株式等の取得価額）に規定する無対価合併及び旧令第百十三条第二項（分割型分割により取得した株式等の取得価額）に規定する無対価分割型分割については、なお従前の例による。
suppl-4302-131/art-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-10/par-1
The provisions of Article 112, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Merger) and Article 113, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of the New Order, as applied by reading replaced pursuant to the provisions of Article 170, paragraph (6) (Special Provisions on Capital Gains upon Departure from Japan) of the New Order (including where applied mutatis mutandis pursuant to Article 170-2, paragraph (3) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the New Order), apply to a merger without consideration prescribed in Article 112, paragraph (2) of the New Order and a company split by split-off without consideration prescribed in Article 113, paragraph (2) of the New Order that are carried out on or after the Effective Date, and the provisions then in force continue to govern a merger without consideration prescribed in Article 112, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Merger) of the Former Order and a company split by split-off without consideration prescribed in Article 113, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of the Former Order that were carried out before the Effective Date.
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### 第十一条（資産に係る控除対象外消費税額等の必要経費算入に関する経過措置） — Transitional Measures regarding Inclusion in Necessary Expenses of Non-Deductible Consumption Tax Amounts, etc. Pertaining to Assets
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suppl-4302-131/art-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-11
**第一項** 新令第百八十二条の二第六項（資産に係る控除対象外消費税額等の必要経費算入）の規定は、個人が令和五年十月一日以後に行う消費税法（昭和六十三年法律第百八号）第二条第一項第十二号（定義）に規定する課税仕入れ及び個人が同日以後に同項第二号に規定する保税地域から引き取る同項第十一号に規定する課税貨物について適用し、個人が同日前に行った同項第十二号に規定する課税仕入れ及び個人が同日前に同項第二号に規定する保税地域から引き取った同項第十一号に規定する課税貨物については、なお従前の例による。
suppl-4302-131/art-11/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-11/par-1
The provisions of Article 182-2, paragraph (6) (Inclusion in Necessary Expenses of Non-Deductible Consumption Tax Amounts, etc. Pertaining to Assets) of the New Order apply to taxable purchases prescribed in Article 2, paragraph (1), item (xii) (Definitions) of the Consumption Tax Act (Act No. 108 of 1988) that an individual makes on or after October 1, 2023 and taxable goods prescribed in item (xi) of that paragraph that an individual takes delivery of on or after that date from a bonded area prescribed in item (ii) of that paragraph, and the provisions then in force continue to govern taxable purchases prescribed in item (xii) of that paragraph that an individual made before that date and taxable goods prescribed in item (xi) of that paragraph that an individual took delivery of before that date from a bonded area prescribed in item (ii) of that paragraph.
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**第二項** 個人が令和元年十月一日から令和五年九月三十日までの間に行う消費税法第二条第一項第十二号に規定する課税仕入れ及び個人が令和元年十月一日から令和五年九月三十日までの間に同項第二号に規定する保税地域から引き取る同項第十一号に規定する課税貨物に係る新令第百八十二条の二の規定の適用については、同条第六項中「百分の二・二」とあるのは「百分の二・二（当該課税仕入れ等の税額に係る消費税法第二条第一項第十二号に規定する課税仕入れが他の者から受けた所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下この項において「平成二十八年改正法」という。）附則第三十四条第一項（元年軽減対象資産の譲渡等に係る税率等に関する経過措置）に規定する元年軽減対象資産の譲渡等に係るものである場合及び当該課税仕入れ等の税額に係る消費税法第二条第一項第十一号に規定する課税貨物が平成二十八年改正法附則第三十四条第一項第一号に規定する飲食料品に該当するものである場合には、百分の一・七六）」と、「同法」とあるのは「消費税法」とする。
suppl-4302-131/art-11/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-11/par-2
With regard to the application of the provisions of Article 182-2 of the New Order to taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act that an individual makes during the period from October 1, 2019 through September 30, 2023 and taxable goods prescribed in item (xi) of that paragraph that an individual takes delivery of during the period from October 1, 2019 through September 30, 2023 from a bonded area prescribed in item (ii) of that paragraph, the phrase "2.2 percent" in Article 182-2, paragraph (6) of the New Order is deemed to be replaced with "2.2 percent (1.76 percent where the taxable purchase prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act pertaining to that amount of tax on taxable purchases, etc. pertains to a 2019 reduced-rate transfer, etc. of assets prescribed in Article 34, paragraph (1) (Transitional Measures Concerning Tax Rates, etc. for 2019 Reduced-Rate Transfers, etc. of Assets) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter referred to as the "2016 Amendment Act" in this paragraph) received from another person, and where the taxable goods prescribed in item (xi) of that paragraph pertaining to that amount of tax on taxable purchases, etc. fall under the food and beverages prescribed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the 2016 Amendment Act)", and the phrase "that Act" is deemed to be replaced with "the Consumption Tax Act".
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**第三項** 個人の所得税法等の一部を改正する法律（平成二十八年法律第十五号。次項において「平成二十八年改正法」という。）附則第五十二条第一項（適格請求書発行事業者以外の者から行った課税仕入れに係る税額控除に関する経過措置）（消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号。次項において「三十年改正令」という。）附則第二十二条第三項又は第四項（適格請求書発行事業者以外の者から行った課税仕入れに係る消費税額の計算に関する経過措置）の規定により読み替えて適用する場合を含む。）の規定の適用を受ける年分の所得税に係る新令第百八十二条の二の規定の適用については、同条第五項中「第三十条第二項」とあるのは「第三十条第二項（所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下この項において「平成二十八年改正法」という。）附則第五十二条第一項（適格請求書発行事業者以外の者から行つた課税仕入れに係る税額控除に関する経過措置）（消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号。次項において「三十年改正令」という。）附則第二十二条第三項又は第四項（適格請求書発行事業者以外の者から行つた課税仕入れに係る消費税額の計算に関する経過措置）の規定により読み替えて適用する場合を含む。以下この項において同じ。）の規定によりみなして適用する場合を含む。次項において同じ。）」と、「同条第一項」とあるのは「消費税法第三十条第一項（平成二十八年改正法附則第五十二条第一項の規定によりみなして適用する場合を含む。次項において同じ。）」と、同条第六項中「、百分の一・七六」とあるのは「百分の一・七六とし、当該課税仕入れ等の税額に係る同項第十二号に規定する課税仕入れが他の者から受けた三十年改正令附則第七条第二項（旧税率が適用された課税資産の譲渡等に係る課税仕入れに係る消費税額の計算に関する経過措置）に規定する二十六年経過措置資産の譲渡等に係るものである場合には百分の一とし、当該課税仕入れ等の税額に係る同号に規定する課税仕入れが他の者から受けた同条第三項に規定する元年経過措置資産の譲渡等に係るものである場合には百分の一・七とする。」とする。
suppl-4302-131/art-11/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-11/par-3
With regard to the application of the provisions of Article 182-2 of the New Order to income tax for a year for which an individual is subject to the application of the provisions of Article 52, paragraph (1) (Transitional Measures Concerning Tax Credit for Taxable Purchases Made from Persons Other Than Qualified Invoice Issuers) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter referred to as the "2016 Amendment Act" in the following paragraph) (including where applied by reading replaced pursuant to the provisions of Article 22, paragraph (3) or (4) (Transitional Measures Concerning the Calculation of Consumption Tax on Taxable Purchases Made from Persons Other Than Qualified Invoice Issuers) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018; hereinafter referred to as the "2018 Amending Order" in the following paragraph)), the phrase "Article 30, paragraph (2)" in Article 182-2, paragraph (5) of the New Order is deemed to be replaced with "Article 30, paragraph (2) (including where applied as deemed pursuant to the provisions of Article 52, paragraph (1) (Transitional Measures Concerning Tax Credit for Taxable Purchases Made from Persons Other Than Qualified Invoice Issuers) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter referred to as the "2016 Amendment Act" in this paragraph) (including where applied by reading replaced pursuant to the provisions of Article 22, paragraph (3) or (4) (Transitional Measures Concerning the Calculation of Consumption Tax on Taxable Purchases Made from Persons Other Than Qualified Invoice Issuers) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018; hereinafter referred to as the "2018 Amending Order" in the following paragraph); the same applies hereinafter in this paragraph); the same applies in the following paragraph)", the phrase "paragraph (1) of that Article" with "Article 30, paragraph (1) of the Consumption Tax Act (including where applied as deemed pursuant to the provisions of Article 52, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act; the same applies in the following paragraph)", and, in Article 182-2, paragraph (6) of the New Order, the phrase "1.76 percent where the taxable purchase prescribed in Article 2, paragraph (1), item (xii) of that Act pertaining to that amount of tax on taxable purchases, etc. pertains to a taxable transfer, etc. of assets subject to the reduced rate prescribed in item (ix)-2 of that paragraph received from another person, and where the taxable goods prescribed in item (xi) of that paragraph pertaining to that amount of tax on taxable purchases, etc. fall under taxable goods subject to the reduced rate prescribed in item (xi)-2 of that paragraph" with "1.76 percent where the taxable purchase prescribed in Article 2, paragraph (1), item (xii) of that Act pertaining to that amount of tax on taxable purchases, etc. pertains to a taxable transfer, etc. of assets subject to the reduced rate prescribed in item (ix)-2 of that paragraph received from another person, and where the taxable goods prescribed in item (xi) of that paragraph pertaining to that amount of tax on taxable purchases, etc. fall under taxable goods subject to the reduced rate prescribed in item (xi)-2 of that paragraph, 1 percent where the taxable purchase prescribed in item (xii) of that paragraph pertaining to that amount of tax on taxable purchases, etc. pertains to a transfer, etc. of assets under the 2014 transitional measures prescribed in Article 7, paragraph (2) (Transitional Measures Concerning the Calculation of Consumption Tax on Taxable Purchases Pertaining to Taxable Transfers, etc. of Assets to Which the Former Tax Rate Applied) of the Supplementary Provisions of the 2018 Amending Order received from another person, and 1.7 percent where the taxable purchase prescribed in that item pertaining to that amount of tax on taxable purchases, etc. pertains to a transfer, etc. of assets under the 2019 transitional measures prescribed in paragraph (3) of that Article received from another person".
machine translation, not official
**第四項** 個人の平成二十八年改正法附則第五十三条第一項（適格請求書発行事業者以外の者から行った課税仕入れに係る税額控除に関する経過措置）（三十年改正令附則第二十三条第三項又は第四項（適格請求書発行事業者以外の者から行った課税仕入れに係る消費税額の計算に関する経過措置）の規定により読み替えて適用する場合を含む。）の規定の適用を受ける年分の所得税に係る新令第百八十二条の二の規定の適用については、同条第五項中「第三十条第二項」とあるのは「第三十条第二項（所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下この項において「平成二十八年改正法」という。）附則第五十三条第一項（適格請求書発行事業者以外の者から行つた課税仕入れに係る税額控除に関する経過措置）（消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号。次項において「三十年改正令」という。）附則第二十三条第三項又は第四項（適格請求書発行事業者以外の者から行つた課税仕入れに係る消費税額の計算に関する経過措置）の規定により読み替えて適用する場合を含む。以下この項において同じ。）の規定によりみなして適用する場合を含む。次項において同じ。）」と、「同条第一項」とあるのは「消費税法第三十条第一項（平成二十八年改正法附則第五十三条第一項の規定によりみなして適用する場合を含む。次項において同じ。）」と、同条第六項中「、百分の一・七六」とあるのは「百分の一・七六とし、当該課税仕入れ等の税額に係る同項第十二号に規定する課税仕入れが他の者から受けた三十年改正令附則第七条第二項（旧税率が適用された課税資産の譲渡等に係る課税仕入れに係る消費税額の計算に関する経過措置）に規定する二十六年経過措置資産の譲渡等に係るものである場合には百分の一とし、当該課税仕入れ等の税額に係る同号に規定する課税仕入れが他の者から受けた同条第三項に規定する元年経過措置資産の譲渡等に係るものである場合には百分の一・七とする。」とする。
suppl-4302-131/art-11/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-11/par-4
With regard to the application of the provisions of Article 182-2 of the New Order to income tax for a year for which an individual is subject to the application of the provisions of Article 53, paragraph (1) (Transitional Measures Concerning Tax Credit for Taxable Purchases Made from Persons Other Than Qualified Invoice Issuers) of the Supplementary Provisions of the 2016 Amendment Act (including where applied by reading replaced pursuant to the provisions of Article 23, paragraph (3) or (4) (Transitional Measures Concerning the Calculation of Consumption Tax on Taxable Purchases Made from Persons Other Than Qualified Invoice Issuers) of the Supplementary Provisions of the 2018 Amending Order), the phrase "Article 30, paragraph (2)" in Article 182-2, paragraph (5) of the New Order is deemed to be replaced with "Article 30, paragraph (2) (including where applied as deemed pursuant to the provisions of Article 53, paragraph (1) (Transitional Measures Concerning Tax Credit for Taxable Purchases Made from Persons Other Than Qualified Invoice Issuers) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter referred to as the "2016 Amendment Act" in this paragraph) (including where applied by reading replaced pursuant to the provisions of Article 23, paragraph (3) or (4) (Transitional Measures Concerning the Calculation of Consumption Tax on Taxable Purchases Made from Persons Other Than Qualified Invoice Issuers) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018; hereinafter referred to as the "2018 Amending Order" in the following paragraph); the same applies hereinafter in this paragraph); the same applies in the following paragraph)", the phrase "paragraph (1) of that Article" with "Article 30, paragraph (1) of the Consumption Tax Act (including where applied as deemed pursuant to the provisions of Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act; the same applies in the following paragraph)", and, in Article 182-2, paragraph (6) of the New Order, the phrase "1.76 percent where the taxable purchase prescribed in Article 2, paragraph (1), item (xii) of that Act pertaining to that amount of tax on taxable purchases, etc. pertains to a taxable transfer, etc. of assets subject to the reduced rate prescribed in item (ix)-2 of that paragraph received from another person, and where the taxable goods prescribed in item (xi) of that paragraph pertaining to that amount of tax on taxable purchases, etc. fall under taxable goods subject to the reduced rate prescribed in item (xi)-2 of that paragraph" with "1.76 percent where the taxable purchase prescribed in Article 2, paragraph (1), item (xii) of that Act pertaining to that amount of tax on taxable purchases, etc. pertains to a taxable transfer, etc. of assets subject to the reduced rate prescribed in item (ix)-2 of that paragraph received from another person, and where the taxable goods prescribed in item (xi) of that paragraph pertaining to that amount of tax on taxable purchases, etc. fall under taxable goods subject to the reduced rate prescribed in item (xi)-2 of that paragraph, 1 percent where the taxable purchase prescribed in item (xii) of that paragraph pertaining to that amount of tax on taxable purchases, etc. pertains to a transfer, etc. of assets under the 2014 transitional measures prescribed in Article 7, paragraph (2) (Transitional Measures Concerning the Calculation of Consumption Tax on Taxable Purchases Pertaining to Taxable Transfers, etc. of Assets to Which the Former Tax Rate Applied) of the Supplementary Provisions of the 2018 Amending Order received from another person, and 1.7 percent where the taxable purchase prescribed in that item pertaining to that amount of tax on taxable purchases, etc. pertains to a transfer, etc. of assets under the 2019 transitional measures prescribed in paragraph (3) of that Article received from another person".
machine translation, not official
### 第十二条（リース譲渡に係る収入及び費用の帰属の時期に関する経過措置） — Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Transfers under a Lease
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suppl-4302-131/art-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12
**第一項** 改正法附則第八条第一項（リース譲渡に係る収入及び費用の帰属の時期に関する経過措置）の規定によりなおその効力を有するものとされる旧法第六十五条（延払条件付販売等に係る収入及び費用の帰属時期）（旧法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）の規定により準じて計算する場合を含む。以下この条において同じ。）の規定に基づく旧令第百八十八条から第百九十一条まで（延払条件付販売等に係る収入及び費用の帰属時期）（旧令第百八十八条第二項及び第三項、第百八十九条並びに第百九十一条第五項から第八項までの規定を除く。）及び第二百九十二条第一項（第十二号に係る部分に限る。）（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算）の規定は、なおその効力を有する。
suppl-4302-131/art-12/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-1
The provisions of Articles 188 through 191 (Timing for Attributing Revenue and Expenses Pertaining to Sale on Deferred Payment Terms) of the Former Order (excluding the provisions of Article 188, paragraphs (2) and (3), Article 189, and Article 191, paragraphs (5) through (8) of the Former Order) and Article 292, paragraph (1) (limited to the part pertaining to item (xii)) (Calculation of the Tax Base, etc. of Income Taxes Imposed on Aggregate Income on Income Attributable to a Permanent Establishment) of the Former Order, which are based on the provisions of Article 65 (Timing for Attributing Revenue and Expenses Pertaining to Sale on Deferred Payment Terms) of the Former Act (including where calculated in accordance with Article 165, paragraph (1) (Calculation of the Tax Base, Tax Amount, etc. of Income Taxes Imposed on Aggregate Income) of the Former Act; the same applies hereinafter in this Article) that remains in force pursuant to the provisions of Article 8, paragraph (1) (Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Transfers under a Lease) of the Supplementary Provisions of the Amending Act, remain in force.
machine translation, not official
**第二項** 改正法附則第八条第一項の規定によりなおその効力を有するものとされる旧法第六十五条の規定の適用がある場合における租税特別措置法施行令第十九条（土地の譲渡等に係る事業所得等の課税の特例）の規定の適用については、同条第四項中「又は第二項」とあるのは「若しくは第二項の規定又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法（以下この項において「旧効力所得税法」という。）第六十五条第一項」と、「同条の」とあるのは「所得税法第六十五条又は旧効力所得税法第六十五条の」とする。
suppl-4302-131/art-12/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-2
With regard to the application of the provisions of Article 19 (Special Provisions on Taxation of Business Income, etc. Pertaining to Transfers, etc. of Land) of the Order for Enforcement of the Act on Special Measures Concerning Taxation where the provisions of Article 65 of the Former Act that remain in force pursuant to the provisions of Article 8, paragraph (1) of the Supplementary Provisions of the Amending Act apply, the phrase "or paragraph (2)" in Article 19, paragraph (4) of that Order is deemed to be replaced with "or paragraph (2), or Article 65, paragraph (1) of the Income Tax Act prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) that remains in force pursuant to the provisions of Article 8, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Income Tax Act Remaining in Force" in this paragraph)", and the phrase "of that Article" is deemed to be replaced with "of Article 65 of the Income Tax Act or Article 65 of the Former Income Tax Act Remaining in Force".
machine translation, not official
**第三項** 個人が施行日前に旧法第六十五条第三項に規定する延払条件付販売等（第六項において「延払条件付販売等」という。）に該当する改正法附則第八条第一項に規定する特定資産の販売等（以下この項及び第六項において「特定資産の販売等」という。）に係る契約をし、かつ、施行日以後に当該特定資産の販売等に係る目的物又は役務の引渡し又は提供をした場合には、同条第一項の規定の適用については、当該特定資産の販売等は、施行日前に行われたものとする。
suppl-4302-131/art-12/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-3
Where an individual, before the Effective Date, enters into a contract for a specified sale of assets prescribed in Article 8, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter referred to as a "specified sale of assets" in this paragraph and paragraph (6)) that falls under a sale on deferred payment terms prescribed in Article 65, paragraph (3) of the Former Act (referred to as a "sale on deferred payment terms" in paragraph (6)), and delivers or provides the subject matter or services pertaining to that specified sale of assets on or after the Effective Date, then for the purpose of applying the provisions of Article 8, paragraph (1) of the Supplementary Provisions of the Amending Act, that specified sale of assets is deemed to have been carried out before the Effective Date.
machine translation, not official
**第四項** 改正法附則第八条第三項の規定の適用を受けている個人が死亡した場合において、その個人の事業を相続人が承継したときは、当該相続人のその死亡の日の属する年以後の各年分の事業所得の金額の計算については、当該個人がした同条第四項の記載は当該相続人がしたものとみなして、同条第三項の規定を適用する。この場合において、当該相続人の次の各号に掲げる年分における同項の規定の適用については、当該各号に定めるところによる。
suppl-4302-131/art-12/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-4
Where an individual who is subject to the application of the provisions of Article 8, paragraph (3) of the Supplementary Provisions of the Amending Act dies and an heir succeeds to that individual's business, in calculating the amount of business income of that heir for each year on or after the year that includes the date of that death, the provisions of Article 8, paragraph (3) of the Supplementary Provisions of the Amending Act apply by deeming the entry made by that individual under paragraph (4) of that Article to have been made by that heir. In this case, for the application of the provisions of paragraph (3) of that Article to that heir for the years set forth in the following items, the provisions of the relevant item govern.
machine translation, not official
**一** 当該個人の死亡の日の属する年 当該個人の改正法附則第八条第三項の規定の適用に係る同条第二項に規定する未計上収入金額及び未計上経費額（以下この項においてそれぞれ「未計上収入金額」及び「未計上経費額」という。）を百二十で除し、これに当該相続人がその年において当該事業を営んでいた期間の月数を乗じて計算した金額を同条第三項第一号に掲げる金額とし、当該未計上収入金額及び未計上経費額を同項第二号イに掲げる金額とし、当該未計上収入金額及び未計上経費額のうち、当該個人の各年分の事業所得の金額の計算上総収入金額及び必要経費に算入された金額を同号ロに掲げる金額とする。
suppl-4302-131/art-12/par-4/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-4/item-1
The year that includes the date of death of that individual: the amount calculated by dividing the unrecorded revenue amount and unrecorded expense amount prescribed in Article 8, paragraph (2) of the Supplementary Provisions of the Amending Act that pertain to that individual's application of the provisions of paragraph (3) of that Article (hereinafter referred to respectively as the "unrecorded revenue amount" and the "unrecorded expense amount" in this paragraph) by 120 and multiplying the result by the number of months in the period in that year during which that heir carried on that business is the amount set forth in paragraph (3), item (i) of that Article, those unrecorded revenue amount and unrecorded expense amount are the amount set forth in item (ii), (a) of that paragraph, and the portion of those unrecorded revenue amount and unrecorded expense amount that was included in gross revenue and necessary expenses in the calculation of that individual's amount of business income for each year is the amount set forth in (b) of that item;
machine translation, not official
**二** 当該個人の死亡の日の属する年の翌年以後の各年 当該個人の改正法附則第八条第三項の規定の適用に係る未計上収入金額及び未計上経費額を百二十で除し、これに当該相続人がその年において当該事業を営んでいた期間の月数を乗じて計算した金額を同項第一号に掲げる金額とし、当該未計上収入金額及び未計上経費額を同項第二号イに掲げる金額とし、当該未計上収入金額及び未計上経費額のうち、当該個人の各年分の事業所得の金額の計算上総収入金額及び必要経費に算入された金額と当該相続人のその年の前年以前の各年分の事業所得の金額の計算上総収入金額及び必要経費に算入された金額との合計額を同号ロに掲げる金額とする。
suppl-4302-131/art-12/par-4/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-4/item-2
Each year on or after the year following the year that includes the date of death of that individual: the amount calculated by dividing the unrecorded revenue amount and unrecorded expense amount pertaining to that individual's application of the provisions of Article 8, paragraph (3) of the Supplementary Provisions of the Amending Act by 120 and multiplying the result by the number of months in the period in that year during which that heir carried on that business is the amount set forth in item (i) of that paragraph, those unrecorded revenue amount and unrecorded expense amount are the amount set forth in item (ii), (a) of that paragraph, and the sum of the portion of those unrecorded revenue amount and unrecorded expense amount that was included in gross revenue and necessary expenses in the calculation of that individual's amount of business income for each year and the portion of them that was included in gross revenue and necessary expenses in the calculation of that heir's amount of business income for each of the year preceding that year and earlier years is the amount set forth in item (ii), (b) of that paragraph.
machine translation, not official
**第五項** 前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを切り捨てる。
suppl-4302-131/art-12/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-5
The number of months referred to in the preceding paragraph is calculated according to the calendar, and where a fraction of less than one month arises, it is discarded.
machine translation, not official
**第六項** 延払条件付販売等に該当する特定資産の販売等に係る収入金額及び費用の額につき改正法附則第八条第一項の規定によりなおその効力を有するものとされる旧法第六十五条第一項本文の規定の適用を受けている個人が死亡した場合において、その個人の事業を相続人が承継し、かつ、当該相続人が当該特定資産の販売等に係る収入金額及び費用の額につき同項本文の規定の適用を受けなかったときは、当該相続人（改正法附則第八条第二項及び第三項に規定する個人に該当するものを除く。）を改正法附則第八条第二項及び第三項に規定する個人とみなして、これらの規定を適用する。この場合において、当該相続人が平成三十年から令和五年までの各年において当該特定資産の販売等に係る収入金額及び費用の額につき同条第二項第一号に規定する延払基準の方法により経理したときは、当該相続人は、同号に規定する延払基準の方法により経理しなかったものとみなす。
suppl-4302-131/art-12/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-6
Where an individual who is subject to the application of the provisions of the main clause of Article 65, paragraph (1) of the Former Act that remain in force pursuant to the provisions of Article 8, paragraph (1) of the Supplementary Provisions of the Amending Act with regard to the revenue and expenses pertaining to a specified sale of assets that falls under a sale on deferred payment terms dies, and an heir succeeds to that individual's business and was not subject to the application of the provisions of the main clause of Article 65, paragraph (1) of the Former Act with regard to the revenue and expenses pertaining to that specified sale of assets, the provisions of Article 8, paragraphs (2) and (3) of the Supplementary Provisions of the Amending Act apply by deeming that heir (excluding one who falls under the individual prescribed in Article 8, paragraphs (2) and (3) of the Supplementary Provisions of the Amending Act) to be the individual prescribed in those provisions. In this case, where that heir has accounted for the revenue and expenses pertaining to that specified sale of assets by the deferred payment basis method prescribed in paragraph (2), item (i) of that Article in each year from 2018 through 2023, that heir is deemed not to have accounted for them by the deferred payment basis method prescribed in that item.
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### 第十三条（雑損控除の適用を認められる親族の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Relatives Eligible for Application of Deduction of Casualty Losses
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suppl-4302-131/art-13 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-13
**第一項** 新令第二百五条第一項（雑損控除の適用を認められる親族の範囲）の規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。
suppl-4302-131/art-13/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-13/par-1
The provisions of Article 205, paragraph (1) (Scope of Relatives Eligible for Application of Deduction of Casualty Losses) of the New Order apply to the income tax for 2020 and subsequent years, and the provisions then in force continue to govern the income tax for tax year 2019 and earlier years.
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### 第十四条（公益の増進に著しく寄与する法人の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Corporations Significantly Contributing to the Promotion of Public Interest
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suppl-4302-131/art-14 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-14
**第一項** 新令第二百十七条第一号の二（公益の増進に著しく寄与する法人の範囲）の規定は、個人が施行日以後に支出する新法第七十八条第一項（寄附金控除）に規定する特定寄附金について適用し、個人が施行日前に支出した旧法第七十八条第一項（寄附金控除）に規定する特定寄附金については、なお従前の例による。
suppl-4302-131/art-14/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-14/par-1
The provisions of Article 217, item (i)-2 (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the New Order apply to a specified donation prescribed in Article 78, paragraph (1) (Donation Deduction) of the New Act that an individual pays on or after the Effective Date, and the provisions then in force continue to govern a specified donation prescribed in Article 78, paragraph (1) (Donation Deduction) of the Former Act that an individual paid before the Effective Date.
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### 第十五条（国外事業所等に帰せられるべき所得に関する経過措置） — Transitional Measures Concerning Income to Be Attributed to a Foreign Office or Similar Establishment
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suppl-4302-131/art-15 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-15
**第一項** 新令第二百二十五条の二（国外事業所等に帰せられるべき所得）の規定は、令和元年分以後の所得税について適用し、平成三十年分以前の所得税については、なお従前の例による。
suppl-4302-131/art-15/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-15/par-1
The provisions of Article 225-2 (Income to Be Attributed to a Foreign Office or Similar Establishment) of the New Order apply to the income tax for tax year 2019 and subsequent years, and the provisions then in force continue to govern the income tax for 2018 and earlier years.
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### 第十六条（人的役務の提供を主たる内容とする事業の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Business That Has as Its Main Content the Provision of Personal Services
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suppl-4302-131/art-16 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-16
**第一項** 新令第二百二十五条の五（第三号に係る部分に限る。）（人的役務の提供を主たる内容とする事業の範囲）の規定は、令和元年分以後の所得税について適用し、平成三十年分以前の所得税については、なお従前の例による。
suppl-4302-131/art-16/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-16/par-1
The provisions of Article 225-5 (limited to the portion pertaining to item (iii)) (Scope of Business That Has as Its Main Content the Provision of Personal Services) of the New Order apply to the income tax for tax year 2019 and subsequent years, and the provisions then in force continue to govern the income tax for 2018 and earlier years.
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### 第十七条（国内にある資産の譲渡により生ずる所得に関する経過措置） — Transitional Measures Concerning Income Arising from the Transfer of Assets Located in Japan
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suppl-4302-131/art-17 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-17
**第一項** 新令第二百八十一条第一項（第五号に係る部分に限る。）及び第八項から第十項まで（国内にある資産の譲渡により生ずる所得）の規定は、令和元年分以後の所得税について適用し、平成三十年分以前の所得税については、なお従前の例による。
suppl-4302-131/art-17/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-17/par-1
The provisions of Article 281, paragraph (1) (limited to the portion pertaining to item (v)) and paragraphs (8) through (10) (Income Arising from the Transfer of Assets Located in Japan) of the New Order apply to the income tax for tax year 2019 and subsequent years, and the provisions then in force continue to govern the income tax for 2018 and earlier years.
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### 第十八条（内国法人が引き受けた投資信託等の信託財産に係る利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Interest and Similar Income from the Trust Property of an Investment Trust, etc. Undertaken by a Domestic Corporation as Trustee
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suppl-4302-131/art-18 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-18
**第一項** 新令第三百条第二項から第十四項まで（信託財産に係る利子等の課税の特例）の規定は、令和二年一月一日以後に支払われる同条第二項に規定する収益の分配について適用し、同日前に支払われた旧令第三百条第二項（信託財産について納付した所得税額の控除）に規定する収益の分配については、なお従前の例による。
suppl-4302-131/art-18/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-18/par-1
The provisions of Article 300, paragraphs (2) through (14) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the New Order apply to a distribution of proceeds prescribed in paragraph (2) of that Article that is paid on or after January 1, 2020, and the provisions then in force continue to govern a distribution of proceeds prescribed in Article 300, paragraph (2) (Deduction of the Amount of Income Tax Paid on Trust Property) of the Former Order that was paid before that date.
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### 第十九条（外国法人が引き受けた投資信託等の信託財産に係る利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Interest and Similar Income from the Trust Property of an Investment Trust, etc. Undertaken by a Foreign Corporation as Trustee
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suppl-4302-131/art-19 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-19
**第一項** 新令第三百六条の二（信託財産に係る利子等の課税の特例）の規定は、令和二年一月一日以後に支払われる同条第一項に規定する収益の分配について適用し、同日前に支払われた旧令第三百六条の二（信託財産について納付した所得税額の控除）に規定する収益の分配については、なお従前の例による。
suppl-4302-131/art-19/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-19/par-1
The provisions of Article 306-2 (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the New Order apply to a distribution of proceeds prescribed in paragraph (1) of that Article that is paid on or after January 1, 2020, and the provisions then in force continue to govern a distribution of proceeds prescribed in Article 306-2 (Deduction of the Amount of Income Tax Paid on Trust Property) of the Former Order that was paid before that date.
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### 第二十条（公的年金等の金額から控除する金額の調整に関する経過措置） — Transitional Measures Concerning Adjustment of the Amount Deducted from the Amount of Public Pension or Retirement Package
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suppl-4302-131/art-20 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-20
**第一項** 新令第三百十九条の六第一項（公的年金等の金額から控除する金額の調整）の規定は、附則第一条第六号（施行期日）に定める日以後に支払うべき同項に規定する公的年金等について適用し、同日前に支払うべき旧令第三百十九条の六第一項（公的年金等の金額から控除する金額の調整）に規定する公的年金等については、なお従前の例による。
suppl-4302-131/art-20/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-20/par-1
The provisions of Article 319-6, paragraph (1) (Adjustment of the Amount Deducted from the Amount of Public Pension or Retirement Package) of the New Order apply to a public pension or retirement package prescribed in that paragraph that is payable on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern a public pension or retirement package prescribed in Article 319-6, paragraph (1) (Adjustment of the Amount Deducted from the Amount of Public Pension or Retirement Package) of the Former Order that is payable before that date.
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### 第二十一条（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.
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suppl-4302-131/art-21 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-21
**第一項** 新令第三百三十六条第三項（預貯金、株式等に係る利子、配当等の受領者の告知）の規定は、施行日以後に同項の規定による告知をする場合について適用し、施行日前に旧令第三百三十六条第三項（預貯金、株式等に係る利子、配当等の受領者の告知）の規定による告知をした場合については、なお従前の例による。
suppl-4302-131/art-21/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-21/par-1
The provisions of Article 336, paragraph (3) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order apply where notice is given pursuant to the provisions of that paragraph on or after the Effective Date, and the provisions then in force continue to govern where notice was given pursuant to the provisions of Article 336, paragraph (3) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Former Order before the Effective Date.
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**第二項** 新令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）の規定は、施行日以後に新令第三百三十六条第三項の規定による告知をする場合について適用する。
suppl-4302-131/art-21/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-21/par-2
The provisions of Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice, etc.) of the New Order apply where notice is given pursuant to the provisions of Article 336, paragraph (3) of the New Order on or after the Effective Date.
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**第三項** 新令第三百三十八条第一項（貯蓄取扱機関等の営業所の長の確認等）の規定は、施行日以後に新令第三百三十六条第三項の規定による告知をする場合について適用し、施行日前に旧令第三百三十六条第三項の規定による告知をした場合については、なお従前の例による。
suppl-4302-131/art-21/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-21/par-3
The provisions of Article 338, paragraph (1) (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) of the New Order apply where notice is given pursuant to the provisions of Article 336, paragraph (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given pursuant to the provisions of Article 336, paragraph (3) of the Former Order before the Effective Date.
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**第四項** 平成二十八年一月一日前に番号利用法整備令第十五条（所得税法施行令の一部改正）の規定による改正前の所得税法施行令（以下「平成二十六年旧令」という。）第三百三十六条第二項各号（預貯金、株式等に係る利子、配当等の受領者の告知）の告知をした者で同日以後に当該各号に定める利子等又は配当等の支払を受けるもの（番号利用法整備令第十六条第五項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をしていない者に限る。以下この項において「番号未告知者」という。）が、施行日から番号利用法整備令第十六条第五項に規定する経過日以後最初の当該各号に掲げる場合の区分に応じ当該各号に定める利子等又は配当等の同項に規定する支払日までの間に、最初に当該番号未告知者の氏名又は住所（所得税法施行令第三百三十六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する住所をいう。以下同じ。）の変更をした場合における所得税法施行令第三百三十六条第三項及び第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）の規定の適用については、同令第三百三十六条第三項第一号中「法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）」とあるのは「個人番号又は法人番号」と、同令第三百三十七条第三項中「個人が、同条第三項第一号」とあるのは「個人（所得税法施行令等の一部を改正する政令（平成三十年政令第百三十一号）附則第二十一条第四項（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置）に規定する番号未告知者を除く。）が、前条第三項第一号」とする。
suppl-4302-131/art-21/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-21/par-4
With regard to the application of Article 336, paragraph (3) and Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice, etc.) of the Order for Enforcement of the Income Tax Act in the case where a person who, before January 1, 2016, gave notice under the items of Article 336, paragraph (2) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 15 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (hereinafter referred to as the "2014 Former Order"), and who receives on or after that date payment of the interest and similar income or dividends and similar income specified in those items (limited to a person who has not given notice pursuant to the provisions of Article 16, paragraph (5) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order; hereinafter in this paragraph referred to as a "person who has not notified the individual number"), first changes the name or address (meaning the address prescribed in Article 336, paragraph (1) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order for Enforcement of the Income Tax Act; the same applies hereinafter) of that person who has not notified the individual number during the period from the Effective Date until the payment date, prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order, of the interest and similar income or dividends and similar income specified in each item in accordance with the category of cases set forth in that item that first comes on or after the elapsed date prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order, the phrase "corporate number (or, if the person is an individual, the name and address after the change)" in Article 336, paragraph (3), item (i) of the Order for Enforcement of the Income Tax Act is deemed to be replaced with "individual number or corporate number", and the phrase "an individual under paragraph (3), item (i) of that Article" in Article 337, paragraph (3) of that Order is deemed to be replaced with "an individual (excluding a person who has not notified the individual number prescribed in Article 21, paragraph (4) (Transitional Measures Concerning Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018)) under paragraph (3), item (i) of the preceding Article".
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### 第二十二条（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — Transitional Measures Concerning Submission, etc. of Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds
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suppl-4302-131/art-22 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-22
**第一項** 新令第三百三十九条第四項（無記名公社債の利子等に係る告知書等の提出等）（同条第五項において準用する場合を含む。）の規定は、施行日以後に同条第四項に規定する書類の提出をする場合について適用し、施行日前に旧令第三百三十九条第四項（無記名公社債の利子等に係る告知書等の提出等）に規定する書類の提出をした場合については、なお従前の例による。
suppl-4302-131/art-22/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-22/par-1
The provisions of Article 339, paragraph (4) (Submission of Paper-Based Notice, etc. on Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) apply where the documents prescribed in paragraph (4) of that Article are submitted on or after the Effective Date, and the provisions then in force continue to govern where the documents prescribed in Article 339, paragraph (4) (Submission of Paper-Based Notice, etc. on Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order were submitted before the Effective Date.
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**第二項** 新令第三百三十九条第九項において準用する新令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）の規定は、施行日以後に新令第三百三十九条第四項に規定する書類の提出をする場合について適用する。
suppl-4302-131/art-22/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-22/par-2
The provisions of Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice, etc.) of the New Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the New Order apply where the documents prescribed in Article 339, paragraph (4) of the New Order are submitted on or after the Effective Date.
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**第三項** 新令第三百三十九条第九項において準用する新令第三百三十八条第一項（貯蓄取扱機関等の営業所の長の確認等）の規定は、施行日以後に新令第三百三十九条第四項に規定する書類の提出をする場合について適用し、施行日前に旧令第三百三十九条第四項に規定する書類の提出をした場合については、なお従前の例による。
suppl-4302-131/art-22/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-22/par-3
The provisions of Article 338, paragraph (1) (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) of the New Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the New Order apply where the documents prescribed in Article 339, paragraph (4) of the New Order are submitted on or after the Effective Date, and the provisions then in force continue to govern where the documents prescribed in Article 339, paragraph (4) of the Former Order were submitted before the Effective Date.
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### 第二十三条（株式等の譲渡の対価の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice, etc. by a Person Receiving Consideration for Transferring Shares, etc.
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suppl-4302-131/art-23 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-23
**第一項** 新令第三百四十二条第三項（株式等の譲渡の対価の受領者の告知）の規定は、施行日以後に同項の規定による告知をする場合について適用し、施行日前に旧令第三百四十二条第三項（株式等の譲渡の対価の受領者の告知）の規定による告知をした場合については、なお従前の例による。
suppl-4302-131/art-23/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-23/par-1
The provisions of Article 342, paragraph (3) (Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the New Order apply where notice is given pursuant to the provisions of that paragraph on or after the Effective Date, and the provisions then in force continue to govern where notice was given pursuant to the provisions of Article 342, paragraph (3) (Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the Former Order before the Effective Date.
machine translation, not official
**第二項** 新令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の規定は、施行日以後に新令第三百四十二条第三項の規定による告知をする場合について適用する。
suppl-4302-131/art-23/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-23/par-2
The provisions of Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the New Order apply where notice is given pursuant to the provisions of Article 342, paragraph (3) of the New Order on or after the Effective Date.
machine translation, not official
**第三項** 新令第三百四十四条第一項（株式等の譲渡の対価の支払者の確認等）の規定は、施行日以後に新令第三百四十二条第三項の規定による告知をする場合について適用し、施行日前に旧令第三百四十二条第三項の規定による告知をした場合については、なお従前の例による。
suppl-4302-131/art-23/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-23/par-3
The provisions of Article 344, paragraph (1) (Confirmation, etc. by the Payer of Consideration for the Transfer of Shares, etc.) of the New Order apply where notice is given pursuant to the provisions of Article 342, paragraph (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given pursuant to the provisions of Article 342, paragraph (3) of the Former Order before the Effective Date.
machine translation, not official
**第四項** 平成二十八年一月一日前に平成二十六年旧令第三百四十二条第二項各号（株式等の譲渡の対価の受領者の告知）の告知をした者で同日以後に当該各号に定める株式等の譲渡の同条第一項に規定する対価の支払を受けるもの（番号利用法整備令第十六条第十三項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をしていない者に限る。以下この項において「番号未告知者」という。）が、施行日から番号利用法整備令第十六条第十三項に規定する経過日以後最初の当該各号に掲げる場合の区分に応じ当該各号に定める株式等の譲渡の所得税法施行令第三百四十二条第一項（株式等の譲渡の対価の受領者の告知）に規定する対価の番号利用法整備令第十六条第十三項に規定する支払日までの間に、最初に当該番号未告知者の氏名又は住所の変更をした場合における所得税法施行令第三百四十二条第三項及び第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の規定の適用については、同令第三百四十二条第三項第一号中「法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）」とあるのは「個人番号又は法人番号」と、同令第三百四十三条第三項中「個人が、同条第三項第一号」とあるのは「個人（所得税法施行令等の一部を改正する政令（平成三十年政令第百三十一号）附則第二十三条第四項（株式等の譲渡の対価の受領者の告知等に関する経過措置）に規定する番号未告知者を除く。）が、前条第三項第一号」とする。
suppl-4302-131/art-23/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-23/par-4
With regard to the application of Article 342, paragraph (3) and Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the Order for Enforcement of the Income Tax Act in the case where a person who, before January 1, 2016, gave notice under the items of Article 342, paragraph (2) (Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the 2014 Former Order, and who receives on or after that date payment of the consideration prescribed in paragraph (1) of that Article for the transfer of shares, etc. specified in those items (limited to a person who has not given notice pursuant to the provisions of Article 16, paragraph (13) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order; hereinafter in this paragraph referred to as a "person who has not notified the individual number"), first changes the name or address of that person who has not notified the individual number during the period from the Effective Date until the payment date, prescribed in Article 16, paragraph (13) of the Number Use Arrangement Order, of the consideration prescribed in Article 342, paragraph (1) (Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the Order for Enforcement of the Income Tax Act for the transfer of shares, etc. specified in each item in accordance with the category of cases set forth in that item that first comes on or after the elapsed date prescribed in Article 16, paragraph (13) of the Number Use Arrangement Order, the phrase "corporate number (or, if the person is an individual, the name and address after the change)" in Article 342, paragraph (3), item (i) of the Order for Enforcement of the Income Tax Act is deemed to be replaced with "individual number or corporate number", and the phrase "an individual under paragraph (3), item (i) of that Article" in Article 343, paragraph (3) of that Order is deemed to be replaced with "an individual (excluding a person who has not notified the individual number prescribed in Article 23, paragraph (4) (Transitional Measures Concerning Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018)) under paragraph (3), item (i) of the preceding Article".
machine translation, not official
### 第二十四条（信託受益権の譲渡の対価の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust, etc.
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suppl-4302-131/art-24 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-24
**第一項** 新令第三百四十八条第三項（信託受益権の譲渡の対価の受領者の告知）の規定は、施行日以後に同項の規定による告知をする場合について適用し、施行日前に旧令第三百四十八条第三項（信託受益権の譲渡の対価の受領者の告知）の規定による告知をした場合については、なお従前の例による。
suppl-4302-131/art-24/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-24/par-1
The provisions of Article 348, paragraph (3) (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the New Order apply where notice is given pursuant to the provisions of that paragraph on or after the Effective Date, and the provisions then in force continue to govern where notice was given pursuant to the provisions of Article 348, paragraph (3) (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Former Order before the Effective Date.
machine translation, not official
**第二項** 新令第三百四十九条第三項（信託受益権の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の規定は、施行日以後に新令第三百四十八条第三項の規定による告知をする場合について適用する。
suppl-4302-131/art-24/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-24/par-2
The provisions of Article 349, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the New Order apply where notice is given pursuant to the provisions of Article 348, paragraph (3) of the New Order on or after the Effective Date.
machine translation, not official
**第三項** 新令第三百五十条第一項（信託受益権の譲渡の対価の支払者の確認等）の規定は、施行日以後に新令第三百四十八条第三項の規定による告知をする場合について適用し、施行日前に旧令第三百四十八条第三項の規定による告知をした場合については、なお従前の例による。
suppl-4302-131/art-24/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-24/par-3
The provisions of Article 350, paragraph (1) (Confirmation, etc. by the Payer of Consideration for Transferring a Beneficial Interest in a Trust) of the New Order apply where notice is given pursuant to the provisions of Article 348, paragraph (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given pursuant to the provisions of Article 348, paragraph (3) of the Former Order before the Effective Date.
machine translation, not official
**第四項** 平成二十八年一月一日前に平成二十六年旧令第三百四十八条第二項各号（信託受益権の譲渡の対価の受領者の告知）の告知をした者で同日以後に当該各号に定める信託受益権の譲渡の対価の支払を受けるもの（番号利用法整備令第十六条第十七項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をしていない者に限る。以下この項において「番号未告知者」という。）が、施行日から番号利用法整備令第十六条第十七項に規定する経過日以後最初の当該各号に掲げる場合の区分に応じ当該各号に定める信託受益権の譲渡の対価の同項に規定する支払日までの間に、最初に当該番号未告知者の氏名又は住所の変更をした場合における所得税法施行令第三百四十八条第三項（信託受益権の譲渡の対価の受領者の告知）及び第三百四十九条第三項（信託受益権の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の規定の適用については、同令第三百四十八条第三項第一号中「法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）」とあるのは「個人番号又は法人番号」と、同令第三百四十九条第三項中「個人が、同条第三項第一号」とあるのは「個人（所得税法施行令等の一部を改正する政令（平成三十年政令第百三十一号）附則第二十四条第四項（信託受益権の譲渡の対価の受領者の告知等に関する経過措置）に規定する番号未告知者を除く。）が、前条第三項第一号」とする。
suppl-4302-131/art-24/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-24/par-4
With regard to the application of Article 348, paragraph (3) (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) and Article 349, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Order for Enforcement of the Income Tax Act in the case where a person who, before January 1, 2016, gave notice under the items of Article 348, paragraph (2) (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the 2014 Former Order, and who receives on or after that date payment of the consideration for transferring a beneficial interest in a trust specified in those items (limited to a person who has not given notice pursuant to the provisions of Article 16, paragraph (17) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order; hereinafter in this paragraph referred to as a "person who has not notified the individual number"), first changes the name or address of that person who has not notified the individual number during the period from the Effective Date until the payment date, prescribed in Article 16, paragraph (17) of the Number Use Arrangement Order, of the consideration for transferring a beneficial interest in a trust specified in each item in accordance with the category of cases set forth in that item that first comes on or after the elapsed date prescribed in Article 16, paragraph (17) of the Number Use Arrangement Order, the phrase "corporate number (or, if the person is an individual, the name and address after the change)" in Article 348, paragraph (3), item (i) of the Order for Enforcement of the Income Tax Act is deemed to be replaced with "individual number or corporate number", and the phrase "an individual under paragraph (3), item (i) of that Article" in Article 349, paragraph (3) of that Order is deemed to be replaced with "an individual (excluding a person who has not notified the individual number prescribed in Article 24, paragraph (4) (Transitional Measures Concerning Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018)) under paragraph (3), item (i) of the preceding Article".
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### 第二十五条（先物取引の差金等決済をする者の告知等に関する経過措置） — Transitional Measures Concerning Notice, etc. by a Person Settling a Futures Contract
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suppl-4302-131/art-25 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-25
**第一項** 新令第三百五十条の三第三項（先物取引の差金等決済をする者の告知）の規定は、施行日以後に同項の規定による告知をする場合について適用し、施行日前に旧令第三百五十条の三第三項（先物取引の差金等決済をする者の告知）の規定による告知をした場合については、なお従前の例による。
suppl-4302-131/art-25/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-25/par-1
The provisions of Article 350-3, paragraph (3) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of the New Order apply where notice is given under the provisions of that paragraph on or after the Effective Date, and the provisions then in force continue to govern where notice was given before the Effective Date under the provisions of Article 350-3, paragraph (3) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of the Former Order.
machine translation, not official
**第二項** 新令第三百五十条の四第三項（先物取引の差金等決済をする者の告知に係る住民票の写しその他の書類の提示等）の規定は、施行日以後に新令第三百五十条の三第三項の規定による告知をする場合について適用する。
suppl-4302-131/art-25/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-25/par-2
The provisions of Article 350-4, paragraph (3) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Settling a Futures Contract) of the New Order apply where notice is given under the provisions of Article 350-3, paragraph (3) of the New Order on or after the Effective Date.
machine translation, not official
**第三項** 新令第三百五十条の五第一項（商品先物取引業者等の確認等）の規定は、施行日以後に新令第三百五十条の三第三項の規定による告知をする場合について適用し、施行日前に旧令第三百五十条の三第三項の規定による告知をした場合については、なお従前の例による。
suppl-4302-131/art-25/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-25/par-3
The provisions of Article 350-5, paragraph (1) (Confirmation, etc. by a Futures Commission Merchant or Similar Party) of the New Order apply where notice is given under the provisions of Article 350-3, paragraph (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given before the Effective Date under the provisions of Article 350-3, paragraph (3) of the Former Order.
machine translation, not official
**第四項** 平成二十八年一月一日前に平成二十六年旧令第三百五十条の三第二項各号（先物取引の差金等決済をする者の告知）の告知をした者で同日以後に当該各号に定める先物取引の同条第一項に規定する差金等決済をするもの（番号利用法整備令第十六条第二十一項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をしていない者に限る。以下この項において「番号未告知者」という。）が、施行日から番号利用法整備令第十六条第二十一項に規定する経過日以後最初の当該各号に掲げる場合の区分に応じ当該各号に定める先物取引の同項に規定する決済日までの間に、最初に当該番号未告知者の氏名又は住所の変更をした場合における所得税法施行令第三百五十条の三第三項（先物取引の差金等決済をする者の告知）及び第三百五十条の四第三項（先物取引の差金等決済をする者の告知に係る住民票の写しその他の書類の提示等）の規定の適用については、同令第三百五十条の三第三項第一号中「法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）」とあるのは「個人番号又は法人番号」と、同令第三百五十条の四第三項中「個人が、同条第三項第一号」とあるのは「個人（所得税法施行令等の一部を改正する政令（平成三十年政令第百三十一号）附則第二十五条第四項（先物取引の差金等決済をする者の告知等に関する経過措置）に規定する番号未告知者を除く。）が、前条第三項第一号」とする。
suppl-4302-131/art-25/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-25/par-4
With regard to the application of the provisions of Article 350-3, paragraph (3) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) and Article 350-4, paragraph (3) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Settling a Futures Contract) of the Order for Enforcement of the Income Tax Act where a person who gave, before January 1, 2016, the notice under the items of Article 350-3, paragraph (2) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of the 2014 Former Order and who, on or after that date, makes the cash settlement, etc. prescribed in paragraph (1) of that Article of the futures transaction specified in those items (limited to a person who has not given notice under the provisions of Article 16, paragraph (21) (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order; hereinafter referred to as a "person who has not notified the individual number" in this paragraph) first changes the name or address of that person who has not notified the individual number during the period from the Effective Date until the settlement date prescribed in Article 16, paragraph (21) of the Number Use Arrangement Order of the futures transaction specified in the relevant item according to the category of cases listed in the items that first arises on or after the transitional date prescribed in that paragraph, the phrase "corporate number after the change (if the person is an individual, the person's name and address after the change)" in Article 350-3, paragraph (3), item (i) of that Order is deemed to be replaced with "individual number or corporate number after the change", and the phrase "an individual who has given the notice under the items of paragraph (2) of the preceding Article comes to fall under the case listed in paragraph (3), item (i) of that Article" in Article 350-4, paragraph (3) of that Order is deemed to be replaced with "an individual (excluding a person who has not notified the individual number prescribed in Article 25, paragraph (4) (Transitional Measures Concerning Notice, etc. by a Person Settling a Futures Contract) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018)) who has given the notice under the items of paragraph (2) of the preceding Article comes to fall under the case listed in paragraph (3), item (i) of the preceding Article".
machine translation, not official
### 第二十六条（金地金等の譲渡の対価の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice, etc. by Persons Receiving Consideration for Transferring Gold Bullion and Similar Items
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suppl-4302-131/art-26 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-26
**第一項** 新令第三百五十条の八第三項（金地金等の譲渡の対価の受領者の告知）の規定は、施行日以後に同項の規定による告知をする場合について適用し、施行日前に旧令第三百五十条の八第三項（金地金等の譲渡の対価の受領者の告知）の規定による告知をした場合については、なお従前の例による。
suppl-4302-131/art-26/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-26/par-1
The provisions of Article 350-8, paragraph (3) (Notice by Persons Receiving Consideration for Transferring Gold Bullion and Similar Items) of the New Order apply where notice is given under the provisions of that paragraph on or after the Effective Date, and the provisions then in force continue to govern where notice was given before the Effective Date under the provisions of Article 350-8, paragraph (3) (Notice by Persons Receiving Consideration for Transferring Gold Bullion and Similar Items) of the Former Order.
machine translation, not official
**第二項** 新令第三百五十条の九第三項（金地金等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の規定は、施行日以後に新令第三百五十条の八第三項の規定による告知をする場合について適用する。
suppl-4302-131/art-26/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-26/par-2
The provisions of Article 350-9, paragraph (3) (Presentation, etc. of Copies of Certificates of Residence and Other Documents Related to Notice by Persons Receiving Consideration for Transferring Gold Bullion and Similar Items) of the New Order apply where notice is given under the provisions of Article 350-8, paragraph (3) of the New Order on or after the Effective Date.
machine translation, not official
**第三項** 新令第三百五十条の十第一項（金地金等の譲渡の対価の支払者の確認等）の規定は、施行日以後に新令第三百五十条の八第三項の規定による告知をする場合について適用し、施行日前に旧令第三百五十条の八第三項の規定による告知をした場合については、なお従前の例による。
suppl-4302-131/art-26/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-26/par-3
The provisions of Article 350-10, paragraph (1) (Confirmation by Payer of Consideration for Transferring Gold Bullion and Similar Items, etc.) of the New Order apply where notice is given under the provisions of Article 350-8, paragraph (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given before the Effective Date under the provisions of Article 350-8, paragraph (3) of the Former Order.
machine translation, not official
**第四項** 平成二十八年一月一日前に平成二十六年旧令第三百五十条の八第二項（金地金等の譲渡の対価の受領者の告知）の告知をした者で同日以後に同条第一項に規定する金地金等の譲渡の同項に規定する対価の支払を受けるもの（番号利用法整備令第十六条第二十五項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をしていない者に限る。以下この項において「番号未告知者」という。）が、施行日から番号利用法整備令第十六条第二十五項に規定する経過日以後最初の同項に規定する金地金等の譲渡の同項に規定する対価の同項に規定する支払日までの間に、最初に当該番号未告知者の氏名又は住所の変更をする場合における所得税法施行令第三百五十条の八第三項（金地金等の譲渡の対価の受領者の告知）及び第三百五十条の九第三項（金地金等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の規定の適用については、同令第三百五十条の八第三項第一号中「法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）」とあるのは「個人番号又は法人番号」と、同令第三百五十条の九第三項中「個人が、同条第三項第一号」とあるのは「個人（所得税法施行令等の一部を改正する政令（平成三十年政令第百三十一号）附則第二十六条第四項（金地金等の譲渡の対価の受領者の告知等に関する経過措置）に規定する番号未告知者を除く。）が、前条第三項第一号」とする。
suppl-4302-131/art-26/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-26/par-4
With regard to the application of the provisions of Article 350-8, paragraph (3) (Notice by Persons Receiving Consideration for Transferring Gold Bullion and Similar Items) and Article 350-9, paragraph (3) (Presentation, etc. of Copies of Certificates of Residence and Other Documents Related to Notice by Persons Receiving Consideration for Transferring Gold Bullion and Similar Items) of the Order for Enforcement of the Income Tax Act where a person who gave, before January 1, 2016, the notice under Article 350-8, paragraph (2) (Notice by Persons Receiving Consideration for Transferring Gold Bullion and Similar Items) of the 2014 Former Order and who, on or after that date, receives payment of the consideration prescribed in paragraph (1) of that Article for the transfer of gold bullion and similar items prescribed in that paragraph (limited to a person who has not given notice under the provisions of Article 16, paragraph (25) (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order; hereinafter referred to as a "person who has not notified the individual number" in this paragraph) first changes the name or address of that person who has not notified the individual number during the period from the Effective Date until the payment date prescribed in Article 16, paragraph (25) of the Number Use Arrangement Order of the consideration prescribed in that paragraph for the first transfer of gold bullion and similar items prescribed in that paragraph on or after the transitional date prescribed in that paragraph, the phrase "corporate number after the change (if the person is an individual, the person's name and address after the change)" in Article 350-8, paragraph (3), item (i) of that Order is deemed to be replaced with "individual number or corporate number after the change", and the phrase "an individual who has given notice under paragraph (2) of the preceding Article comes to fall under the case set out in paragraph (3), item (i) of that Article" in Article 350-9, paragraph (3) of that Order is deemed to be replaced with "an individual (excluding a person who has not notified the individual number prescribed in Article 26, paragraph (4) (Transitional Measures Concerning Notice, etc. by Persons Receiving Consideration for Transferring Gold Bullion and Similar Items) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018)) who has given notice under paragraph (2) of the preceding Article comes to fall under the case set out in paragraph (3), item (i) of the preceding Article".
machine translation, not official
### 第二十七条（所得税法施行令の一部を改正する政令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act
caption: machine translation, not official
suppl-4302-131/art-27 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-27
**第一項** 第二条の規定による改正後の所得税法施行令の一部を改正する政令（平成十八年政令第百二十四号）附則第十四条第二項（地震保険料控除に関する経過措置）の規定により読み替えて適用される新法第百九十八条第七項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）の規定は、令和二年十月一日以後に提出する所得税法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書について適用する。
suppl-4302-131/art-27/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-27/par-1
The provisions of Article 198, paragraph (7) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters) of the New Act, as applied by reading replaced pursuant to the provisions of Article 14, paragraph (2) (Transitional Measures Concerning Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 124 of 2006) as amended by the provisions of Article 2, apply to a salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Income Tax Act that is submitted on or after October 1, 2020.
machine translation, not official
---
## Cites
- suppl-4302-131/art-1/par-1/item-1: 次条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4302-131/art-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2
- suppl-4302-131/art-1/par-1/item-1: 附則第十五条 → 所得税法施行令 附則第十五条 (Supplementary Provisions, Article 15), suppl-4302-131/art-15 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-15
- suppl-4302-131/art-1/par-1/item-1: 第十六条 → 所得税法施行令 附則第十六条 (Supplementary Provisions, Article 16), suppl-4302-131/art-16 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-16
- suppl-4302-131/art-1/par-1/item-2: 附則第十一条第二項 → 所得税法施行令 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4302-131/art-11/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-11/par-2
- suppl-4302-131/art-1/par-1/item-3: 附則第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4302-131/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-3
- suppl-4302-131/art-1/par-1/item-3: 第九条 → 所得税法施行令 附則第九条 (Supplementary Provisions, Article 9), suppl-4302-131/art-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-9
- suppl-4302-131/art-1/par-1/item-3: 第十三条 → 所得税法施行令 附則第十三条 (Supplementary Provisions, Article 13), suppl-4302-131/art-13 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-13
- suppl-4302-131/art-1/par-1/item-3: 第十八条 → 所得税法施行令 附則第十八条 (Supplementary Provisions, Article 18), suppl-4302-131/art-18 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-18
- suppl-4302-131/art-1/par-1/item-3: 第十九条 → 所得税法施行令 附則第十九条 (Supplementary Provisions, Article 19), suppl-4302-131/art-19 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-19
- suppl-4302-131/art-1/par-1/item-4/sub-2: 附則第二十七条 → 所得税法施行令 附則第二十七条 (Supplementary Provisions, Article 27), suppl-4302-131/art-27 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-27
- suppl-4302-131/art-1/par-1/item-5/sub-1: 附則第十一条第一項 → 所得税法施行令 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4302-131/art-11/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-11/par-1
- suppl-4302-131/art-1/par-1/item-5/sub-1: 第三項 → 所得税法施行令 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4302-131/art-11/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-11/par-3
- suppl-4302-131/art-1/par-1/item-5/sub-1: 第四項 → 所得税法施行令 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4302-131/art-11/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-11/par-4
- suppl-4302-131/art-1/par-1/item-6: 附則第五条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4302-131/art-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-5
- suppl-4302-131/art-1/par-1/item-6: 第六条 → 所得税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-4302-131/art-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-6
- suppl-4302-131/art-1/par-1/item-6: 第二十条 → 所得税法施行令 附則第二十条 (Supplementary Provisions, Article 20), suppl-4302-131/art-20 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-20
- suppl-4302-131/art-2/par-1: この条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4302-131/art-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2
- suppl-4302-131/art-2/par-1: 改正法第一条 → e-Gov law 430AC0000000007, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4302-131/art-2/par-1: 第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033)
- suppl-4302-131/art-2/par-2: 租税特別措置法（昭和三十二年法律第二十六号）第四十一条の十二の二第一項第一号 → 租税特別措置法 第四十一条の十二の二第一項第一号 (Article 41-12-2, paragraph (1), item (i)), art-41-12-2/par-1/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12-2/par-1/item-1 (e-Gov law ID 332AC0000000026)
- suppl-4302-131/art-2/par-3: 第一号 → 所得税法施行令 附則第二条第三項第一号 (Supplementary Provisions, Article 2, paragraph (3), item (i)), suppl-4302-131/art-2/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-3/item-1
- suppl-4302-131/art-2/par-3: 第二号 → 所得税法施行令 附則第二条第三項第二号 (Supplementary Provisions, Article 2, paragraph (3), item (ii)), suppl-4302-131/art-2/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-3/item-2
- suppl-4302-131/art-2/par-3/item-1: 当該割引債の租税特別措置法施行令（昭和三十二年政令第四十三号）第二十六条の九の二第一項第一号 → e-Gov law 332CO0000000043, 第二十六条の九の二第一項第一号 (Article 26-9-2, paragraph (1), item (i)), art-26-9-2/par-1/item-1 — not held in this collection
- suppl-4302-131/art-2/par-3/item-2: 前号 → 所得税法施行令 附則第二条第三項第一号 (Supplementary Provisions, Article 2, paragraph (3), item (i)), suppl-4302-131/art-2/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-3/item-1
- suppl-4302-131/art-2/par-4: 新法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-8-4 (e-Gov law ID 340AC0000000033)
- suppl-4302-131/art-3/par-1: 第十一条の二第二項 → 所得税法施行令 第十一条の二第二項 (Article 11-2, paragraph (2)), art-11-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-11-2/par-2
- suppl-4302-131/art-4/par-1: 新令第四十三条第一項 → 所得税法施行令 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-43/par-1
- suppl-4302-131/art-4/par-1: 新令第四十三条第六項 → 所得税法施行令 第四十三条第六項 (Article 43, paragraph (6)), art-43/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-43/par-6
- suppl-4302-131/art-4/par-2: 行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律（平成二十五年法律第二十八号。以下この項において「番号利用法整備法」という。）第十四条 → e-Gov law 425AC0000000028, 第十四条 (Article 14), art-14 — not held in this collection
- suppl-4302-131/art-4/par-2: この項 → 所得税法施行令 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4302-131/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-4/par-2
- suppl-4302-131/art-4/par-2: 番号利用法整備法第七条 → e-Gov law 425AC0000000028, 第七条 (Article 7), art-7 — not held in this collection
- suppl-4302-131/art-4/par-2: の施行に伴う財務省関係政令の整備に関する政令（平成二十六年政令第百七十九号。以下「番号利用法整備令」という。）第十五条 → e-Gov law 426CO0000000179, 第十五条 (Article 15), art-15 — not held in this collection
- suppl-4302-131/art-4/par-2: 第四十三条第一項から第三項まで → 所得税法施行令 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-43/par-1
- suppl-4302-131/art-4/par-2: 第四十三条第一項から第三項まで → 所得税法施行令 第四十三条第二項 (Article 43, paragraph (2)), art-43/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-43/par-2
- suppl-4302-131/art-4/par-2: 第四十三条第一項から第三項まで → 所得税法施行令 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-43/par-3
- suppl-4302-131/art-4/par-2: 番号利用法整備令第七条 → e-Gov law 426CO0000000179, 第七条 (Article 7), art-7 — not held in this collection
- suppl-4302-131/art-4/par-2: 平成二十六年新令第四十三条第六項 → 所得税法施行令 第四十三条第六項 (Article 43, paragraph (6)), art-43/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-43/par-6
- suppl-4302-131/art-4/par-2: 第一号 → 所得税法施行令 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-43/par-1/item-1
- suppl-4302-131/art-5/par-1: 新令第七十二条第一項 → 所得税法施行令 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-72/par-1
- suppl-4302-131/art-5/par-1: 附則第一条第六号 → 所得税法施行令 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4302-131/art-1/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-6
- suppl-4302-131/art-6/par-1: 新令第八十二条の二第一項 → 所得税法施行令 第八十二条の二第一項 (Article 82-2, paragraph (1)), art-82-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-82-2/par-1
- suppl-4302-131/art-6/par-1: 附則第一条第六号 → 所得税法施行令 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4302-131/art-1/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-6
- suppl-4302-131/art-7/par-1: 新令第百十二条第二項 → 所得税法施行令 第百十二条第二項 (Article 112, paragraph (2)), art-112/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-2
- suppl-4302-131/art-7/par-2: 新令第百十三条第二項 → 所得税法施行令 第百十三条第二項 (Article 113, paragraph (2)), art-113/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-2
- suppl-4302-131/art-8/par-1: 改正法第一条 → e-Gov law 430AC0000000007, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4302-131/art-8/par-1: 所得税法等の一部を改正する法律（令和七年法律第十三号。以下この号において「令和七年改正法」という。）第一条 → e-Gov law 507AC0000000013, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4302-131/art-9/par-1: 新令第百六十七条の三第五項 → 所得税法施行令 第百六十七条の三第六項 (Article 167-3, paragraph (6)), art-167-3/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-3/par-6
- suppl-4302-131/art-9/par-1: 第百六十七条の五 → 所得税法施行令 第百六十七条の五 (Article 167-5), art-167-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-5
- suppl-4302-131/art-10/par-1: 新令第百七十条第六項 → 所得税法施行令 第百七十条第六項 (Article 170, paragraph (6)), art-170/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170/par-6
- suppl-4302-131/art-10/par-1: 新令第百七十条の二第三項 → 所得税法施行令 第百七十条の二第三項 (Article 170-2, paragraph (3)), art-170-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170-2/par-3
- suppl-4302-131/art-10/par-1: 新令第百十二条第二項 → 所得税法施行令 第百十二条第二項 (Article 112, paragraph (2)), art-112/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-2
- suppl-4302-131/art-10/par-1: 新令第百十三条第二項 → 所得税法施行令 第百十三条第二項 (Article 113, paragraph (2)), art-113/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-2
- suppl-4302-131/art-11/par-1: 新令第百八十二条の二第六項 → 所得税法施行令 第百八十二条の二第六項 (Article 182-2, paragraph (6)), art-182-2/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-182-2/par-6
- suppl-4302-131/art-11/par-1: 消費税法（昭和六十三年法律第百八号）第二条第一項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-12 (e-Gov law ID 363AC0000000108)
- suppl-4302-131/art-11/par-1: 同項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-2 (e-Gov law ID 363AC0000000108)
- suppl-4302-131/art-11/par-1: 同項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-11 (e-Gov law ID 363AC0000000108)
- suppl-4302-131/art-11/par-2: 消費税法第二条第一項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-12 (e-Gov law ID 363AC0000000108)
- suppl-4302-131/art-11/par-2: 同項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-2 (e-Gov law ID 363AC0000000108)
- suppl-4302-131/art-11/par-2: 同項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-11 (e-Gov law ID 363AC0000000108)
- suppl-4302-131/art-11/par-2: 新令第百八十二条の二 → 所得税法施行令 第百八十二条の二 (Article 182-2), art-182-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-182-2
- suppl-4302-131/art-11/par-2: 同条第六項 → 所得税法施行令 第百八十二条の二第六項 (Article 182-2, paragraph (6)), art-182-2/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-182-2/par-6
- suppl-4302-131/art-11/par-3: 次項 → 所得税法施行令 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4302-131/art-11/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-11/par-4
- suppl-4302-131/art-11/par-3: 新令第百八十二条の二 → 所得税法施行令 第百八十二条の二 (Article 182-2), art-182-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-182-2
- suppl-4302-131/art-11/par-3: 同条第五項 → 所得税法施行令 第百八十二条の二第五項 (Article 182-2, paragraph (5)), art-182-2/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-182-2/par-5
- suppl-4302-131/art-11/par-3: 次項 → 所得税法施行令 第百八十二条の二第六項 (Article 182-2, paragraph (6)), art-182-2/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-182-2/par-6
- suppl-4302-131/art-11/par-3: 消費税法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4302-131/art-11/par-4: 新令第百八十二条の二 → 所得税法施行令 第百八十二条の二 (Article 182-2), art-182-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-182-2
- suppl-4302-131/art-11/par-4: 同条第五項 → 所得税法施行令 第百八十二条の二第五項 (Article 182-2, paragraph (5)), art-182-2/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-182-2/par-5
- suppl-4302-131/art-11/par-4: 次項 → 所得税法施行令 第百八十二条の二第六項 (Article 182-2, paragraph (6)), art-182-2/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-182-2/par-6
- suppl-4302-131/art-11/par-4: 消費税法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4302-131/art-12/par-1: この条 → 所得税法施行令 附則第十二条 (Supplementary Provisions, Article 12), suppl-4302-131/art-12 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12
- suppl-4302-131/art-12/par-2: 同法第一条 → e-Gov law 430AC0000000007, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4302-131/art-12/par-2: 所得税法第六十五条 → 所得税法 第六十五条 (Article 65), art-65 — https://japanlaw.org/en/income-tax-act/art-65 (e-Gov law ID 340AC0000000033)
- suppl-4302-131/art-12/par-3: 第六項 → 所得税法施行令 附則第十二条第六項 (Supplementary Provisions, Article 12, paragraph (6)), suppl-4302-131/art-12/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-6
- suppl-4302-131/art-12/par-3: この項 → 所得税法施行令 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4302-131/art-12/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-3
- suppl-4302-131/art-12/par-4/item-1: この項 → 所得税法施行令 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4302-131/art-12/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-4
- suppl-4302-131/art-12/par-5: 前項 → 所得税法施行令 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4302-131/art-12/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-4
- suppl-4302-131/art-13/par-1: 新令第二百五条第一項 → 所得税法施行令 第二百五条第一項 (Article 205, paragraph (1)), art-205/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-205/par-1
- suppl-4302-131/art-14/par-1: 新令第二百十七条第一号の二 → 所得税法施行令 第二百十七条第一項第一号の二 (Article 217, paragraph (1), item (i-2)), art-217/par-1/item-1-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-217/par-1/item-1-2
- suppl-4302-131/art-14/par-1: 新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-4302-131/art-15/par-1: 新令第二百二十五条の二 → 所得税法施行令 第二百二十五条の二 (Article 225-2), art-225-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-2
- suppl-4302-131/art-16/par-1: 新令第二百二十五条の五 → 所得税法施行令 第二百二十五条の五 (Article 225-5), art-225-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-5
- suppl-4302-131/art-16/par-1: 第三号 → 所得税法施行令 第二百二十五条の五第一項第三号 (Article 225-5, paragraph (1), item (iii)), art-225-5/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225-5/par-1/item-3
- suppl-4302-131/art-17/par-1: 新令第二百八十一条第一項 → 所得税法施行令 第二百八十一条第一項 (Article 281, paragraph (1)), art-281/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-281/par-1
- suppl-4302-131/art-17/par-1: 第五号 → 所得税法施行令 第二百八十一条第一項第五号 (Article 281, paragraph (1), item (v)), art-281/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-281/par-1/item-5
- suppl-4302-131/art-17/par-1: 第八項から第十項まで → 所得税法施行令 第二百八十一条第十項 (Article 281, paragraph (10)), art-281/par-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-281/par-10
- suppl-4302-131/art-17/par-1: 第八項から第十項まで → 所得税法施行令 第二百八十一条第八項 (Article 281, paragraph (8)), art-281/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-281/par-8
- suppl-4302-131/art-17/par-1: 第八項から第十項まで → 所得税法施行令 第二百八十一条第九項 (Article 281, paragraph (9)), art-281/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-281/par-9
- suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第十項 (Article 300, paragraph (10)), art-300/par-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-10
- suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第十一項 (Article 300, paragraph (11)), art-300/par-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-11
- suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第十二項 (Article 300, paragraph (12)), art-300/par-12 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-12
- suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第十三項 (Article 300, paragraph (13)), art-300/par-13 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-13
- suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第十四項 (Article 300, paragraph (14)), art-300/par-14 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-14
- suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-2
- suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第三項 (Article 300, paragraph (3)), art-300/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-3
- suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第四項 (Article 300, paragraph (4)), art-300/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-4
- suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第五項 (Article 300, paragraph (5)), art-300/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-5
- suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第六項 (Article 300, paragraph (6)), art-300/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-6
- suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第七項 (Article 300, paragraph (7)), art-300/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-7
- suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第八項 (Article 300, paragraph (8)), art-300/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-8
- suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-9
- suppl-4302-131/art-19/par-1: 新令第三百六条の二 → 所得税法施行令 第三百六条の二 (Article 306-2), art-306-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-306-2
- suppl-4302-131/art-19/par-1: 同条第一項 → 所得税法施行令 第三百六条の二第一項 (Article 306-2, paragraph (1)), art-306-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-306-2/par-1
- suppl-4302-131/art-20/par-1: 新令第三百十九条の六第一項 → 所得税法施行令 第三百十九条の六第一項 (Article 319-6, paragraph (1)), art-319-6/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-6/par-1
- suppl-4302-131/art-20/par-1: 附則第一条第六号 → 所得税法施行令 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4302-131/art-1/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-6
- suppl-4302-131/art-21/par-1: 新令第三百三十六条第三項 → 所得税法施行令 第三百三十六条第三項 (Article 336, paragraph (3)), art-336/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-3
- suppl-4302-131/art-21/par-2: 新令第三百三十七条第三項 → 所得税法施行令 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-337/par-5
- suppl-4302-131/art-21/par-2: 新令第三百三十六条第三項 → 所得税法施行令 第三百三十六条第三項 (Article 336, paragraph (3)), art-336/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-3
- suppl-4302-131/art-21/par-3: 新令第三百三十八条第一項 → 所得税法施行令 第三百三十八条第一項 (Article 338, paragraph (1)), art-338/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-338/par-1
- suppl-4302-131/art-21/par-3: 新令第三百三十六条第三項 → 所得税法施行令 第三百三十六条第三項 (Article 336, paragraph (3)), art-336/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-3
- suppl-4302-131/art-21/par-4: 番号利用法整備令第十五条 → e-Gov law 426CO0000000179, 第十五条 (Article 15), art-15 — not held in this collection
- suppl-4302-131/art-21/par-4: 番号利用法整備令第十六条第五項 → e-Gov law 426CO0000000179, 第十六条第五項 (Article 16, paragraph (5)), art-16/par-5 — not held in this collection
- suppl-4302-131/art-21/par-4: この項 → 所得税法施行令 附則第二十一条第四項 (Supplementary Provisions, Article 21, paragraph (4)), suppl-4302-131/art-21/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-21/par-4
- suppl-4302-131/art-21/par-4: 所得税法施行令第三百三十六条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-1
- suppl-4302-131/art-21/par-4: 所得税法施行令第三百三十六条第三項 → 所得税法施行令 第三百三十六条第三項 (Article 336, paragraph (3)), art-336/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-3
- suppl-4302-131/art-21/par-4: 第三百三十七条第三項 → 所得税法施行令 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-337/par-5
- suppl-4302-131/art-22/par-1: 新令第三百三十九条第四項 → 所得税法施行令 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-4
- suppl-4302-131/art-22/par-1: 同条第五項 → 所得税法施行令 第三百三十九条第五項 (Article 339, paragraph (5)), art-339/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-5
- suppl-4302-131/art-22/par-2: 新令第三百三十九条第九項 → 所得税法施行令 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-9
- suppl-4302-131/art-22/par-2: 新令第三百三十七条第三項 → 所得税法施行令 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-337/par-5
- suppl-4302-131/art-22/par-2: 新令第三百三十九条第四項 → 所得税法施行令 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-4
- suppl-4302-131/art-22/par-3: 新令第三百三十九条第九項 → 所得税法施行令 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-9
- suppl-4302-131/art-22/par-3: 新令第三百三十八条第一項 → 所得税法施行令 第三百三十八条第一項 (Article 338, paragraph (1)), art-338/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-338/par-1
- suppl-4302-131/art-22/par-3: 新令第三百三十九条第四項 → 所得税法施行令 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-4
- suppl-4302-131/art-23/par-1: 新令第三百四十二条第三項 → 所得税法施行令 第三百四十二条第三項 (Article 342, paragraph (3)), art-342/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-342/par-3
- suppl-4302-131/art-23/par-2: 新令第三百四十三条第三項 → 所得税法施行令 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-343/par-5
- suppl-4302-131/art-23/par-2: 新令第三百四十二条第三項 → 所得税法施行令 第三百四十二条第三項 (Article 342, paragraph (3)), art-342/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-342/par-3
- suppl-4302-131/art-23/par-3: 新令第三百四十四条第一項 → 所得税法施行令 第三百四十四条第一項 (Article 344, paragraph (1)), art-344/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-344/par-1
- suppl-4302-131/art-23/par-3: 新令第三百四十二条第三項 → 所得税法施行令 第三百四十二条第三項 (Article 342, paragraph (3)), art-342/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-342/par-3
- suppl-4302-131/art-23/par-4: 番号利用法整備令第十六条第十三項 → e-Gov law 426CO0000000179, 第十六条第十三項 (Article 16, paragraph (13)), art-16/par-13 — not held in this collection
- suppl-4302-131/art-23/par-4: この項 → 所得税法施行令 附則第二十三条第四項 (Supplementary Provisions, Article 23, paragraph (4)), suppl-4302-131/art-23/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-23/par-4
- suppl-4302-131/art-23/par-4: 所得税法施行令第三百四十二条第一項 → 所得税法施行令 第三百四十二条第一項 (Article 342, paragraph (1)), art-342/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-342/par-1
- suppl-4302-131/art-23/par-4: 所得税法施行令第三百四十二条第三項 → 所得税法施行令 第三百四十二条第三項 (Article 342, paragraph (3)), art-342/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-342/par-3
- suppl-4302-131/art-23/par-4: 第三百四十三条第三項 → 所得税法施行令 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-343/par-5
- suppl-4302-131/art-24/par-1: 新令第三百四十八条第三項 → 所得税法施行令 第三百四十八条第三項 (Article 348, paragraph (3)), art-348/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-348/par-3
- suppl-4302-131/art-24/par-2: 新令第三百四十九条第三項 → 所得税法施行令 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-349/par-5
- suppl-4302-131/art-24/par-2: 新令第三百四十八条第三項 → 所得税法施行令 第三百四十八条第三項 (Article 348, paragraph (3)), art-348/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-348/par-3
- suppl-4302-131/art-24/par-3: 新令第三百五十条第一項 → 所得税法施行令 第三百五十条第一項 (Article 350, paragraph (1)), art-350/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-350/par-1
- suppl-4302-131/art-24/par-3: 新令第三百四十八条第三項 → 所得税法施行令 第三百四十八条第三項 (Article 348, paragraph (3)), art-348/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-348/par-3
- suppl-4302-131/art-24/par-4: 番号利用法整備令第十六条第十七項 → e-Gov law 426CO0000000179, 第十六条第十七項 (Article 16, paragraph (17)), art-16/par-17 — not held in this collection
- suppl-4302-131/art-24/par-4: この項 → 所得税法施行令 附則第二十四条第四項 (Supplementary Provisions, Article 24, paragraph (4)), suppl-4302-131/art-24/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-24/par-4
- suppl-4302-131/art-24/par-4: 所得税法施行令第三百四十八条第三項 → 所得税法施行令 第三百四十八条第三項 (Article 348, paragraph (3)), art-348/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-348/par-3
- suppl-4302-131/art-24/par-4: 第三百四十九条第三項 → 所得税法施行令 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-349/par-5
- suppl-4302-131/art-25/par-1: 新令第三百五十条の三第三項 → 所得税法施行令 第三百五十条の三第三項 (Article 350-3, paragraph (3)), art-350-3/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-350-3/par-3
- suppl-4302-131/art-25/par-2: 新令第三百五十条の四第三項 → 所得税法施行令 第三百五十条の四第五項 (Article 350-4, paragraph (5)), art-350-4/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-350-4/par-5
- suppl-4302-131/art-25/par-2: 新令第三百五十条の三第三項 → 所得税法施行令 第三百五十条の三第三項 (Article 350-3, paragraph (3)), art-350-3/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-350-3/par-3
- suppl-4302-131/art-25/par-3: 新令第三百五十条の五第一項 → 所得税法施行令 第三百五十条の五第一項 (Article 350-5, paragraph (1)), art-350-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-350-5/par-1
- suppl-4302-131/art-25/par-3: 新令第三百五十条の三第三項 → 所得税法施行令 第三百五十条の三第三項 (Article 350-3, paragraph (3)), art-350-3/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-350-3/par-3
- suppl-4302-131/art-25/par-4: 番号利用法整備令第十六条第二十一項 → e-Gov law 426CO0000000179, 第十六条第二十一項 (Article 16, paragraph (21)), art-16/par-21 — not held in this collection
- suppl-4302-131/art-25/par-4: この項 → 所得税法施行令 附則第二十五条第四項 (Supplementary Provisions, Article 25, paragraph (4)), suppl-4302-131/art-25/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-25/par-4
- suppl-4302-131/art-25/par-4: 所得税法施行令第三百五十条の三第三項 → 所得税法施行令 第三百五十条の三第三項 (Article 350-3, paragraph (3)), art-350-3/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-350-3/par-3
- suppl-4302-131/art-25/par-4: 第三百五十条の四第三項 → 所得税法施行令 第三百五十条の四第五項 (Article 350-4, paragraph (5)), art-350-4/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-350-4/par-5
- suppl-4302-131/art-26/par-1: 新令第三百五十条の八第三項 → 所得税法施行令 第三百五十条の八第三項 (Article 350-8, paragraph (3)), art-350-8/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-350-8/par-3
- suppl-4302-131/art-26/par-2: 新令第三百五十条の九第三項 → 所得税法施行令 第三百五十条の九第五項 (Article 350-9, paragraph (5)), art-350-9/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-350-9/par-5
- suppl-4302-131/art-26/par-2: 新令第三百五十条の八第三項 → 所得税法施行令 第三百五十条の八第三項 (Article 350-8, paragraph (3)), art-350-8/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-350-8/par-3
- suppl-4302-131/art-26/par-3: 新令第三百五十条の十第一項 → 所得税法施行令 第三百五十条の十第一項 (Article 350-10, paragraph (1)), art-350-10/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-350-10/par-1
- suppl-4302-131/art-26/par-3: 新令第三百五十条の八第三項 → 所得税法施行令 第三百五十条の八第三項 (Article 350-8, paragraph (3)), art-350-8/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-350-8/par-3
- suppl-4302-131/art-26/par-4: 番号利用法整備令第十六条第二十五項 → e-Gov law 426CO0000000179, 第十六条第二十五項 (Article 16, paragraph (25)), art-16/par-25 — not held in this collection
- suppl-4302-131/art-26/par-4: この項 → 所得税法施行令 附則第二十六条第四項 (Supplementary Provisions, Article 26, paragraph (4)), suppl-4302-131/art-26/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-26/par-4
- suppl-4302-131/art-26/par-4: 所得税法施行令第三百五十条の八第三項 → 所得税法施行令 第三百五十条の八第三項 (Article 350-8, paragraph (3)), art-350-8/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-350-8/par-3
- suppl-4302-131/art-26/par-4: 第三百五十条の九第三項 → 所得税法施行令 第三百五十条の九第五項 (Article 350-9, paragraph (5)), art-350-9/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-350-9/par-5
- suppl-4302-131/art-27/par-1: 所得税法施行令の一部を改正する政令（平成十八年政令第百二十四号）附則第十四条第二項 → 所得税法施行令 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4182-124/art-14/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-2
- suppl-4302-131/art-27/par-1: 新法第百九十八条第七項 → 所得税法 第百九十八条第五項 (Article 198, paragraph (5)), art-198/par-5 — https://japanlaw.org/en/income-tax-act/art-198/par-5 (e-Gov law ID 340AC0000000033)
- suppl-4302-131/art-27/par-1: 所得税法第百九十六条第三項 → 所得税法 第百九十六条第三項 (Article 196, paragraph (3)), art-196/par-3 — https://japanlaw.org/en/income-tax-act/art-196/par-3 (e-Gov law ID 340AC0000000033)
## Cited by
23 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-4302-131/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-4302-131/art-1/par-1/item-2
- 所得税法施行令 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-3
- 所得税法施行令 附則第一条第一項第四号ロ（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-4/sub-2
- 所得税法施行令 附則第一条第一項第五号イ（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-5/sub-1
- 所得税法施行令 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-6
- 所得税法施行令 附則第二条第一項（恒久的施設の定義に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-1
- 所得税法施行令 附則第二条第三項（恒久的施設の定義に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-3
- 所得税法施行令 附則第二条第三項第二号（恒久的施設の定義に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-2/par-3/item-2
- 所得税法施行令 附則第四条第二項（非課税貯蓄に関する異動申告書等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-4/par-2
- 所得税法施行令 附則第五条第一項（退職手当等とみなす一時金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-5/par-1
- 所得税法施行令 附則第六条第一項（公的年金等とされる年金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-6/par-1
- 所得税法施行令 附則第十一条第三項（資産に係る控除対象外消費税額等の必要経費算入に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-11/par-3
- 所得税法施行令 附則第十二条第一項（リース譲渡に係る収入及び費用の帰属の時期に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-1
- 所得税法施行令 附則第十二条第三項（リース譲渡に係る収入及び費用の帰属の時期に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-3
- 所得税法施行令 附則第十二条第四項第一号（リース譲渡に係る収入及び費用の帰属の時期に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-4/item-1
- 所得税法施行令 附則第十二条第五項（リース譲渡に係る収入及び費用の帰属の時期に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-5
- 所得税法施行令 附則第二十条第一項（公的年金等の金額から控除する金額の調整に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-20/par-1
- 所得税法施行令 附則第二十一条第四項（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-21/par-4
- 所得税法施行令 附則第二十三条第四項（株式等の譲渡の対価の受領者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-23/par-4
- 所得税法施行令 附則第二十四条第四項（信託受益権の譲渡の対価の受領者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-24/par-4
- 所得税法施行令 附則第二十五条第四項（先物取引の差金等決済をする者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-25/par-4
- 所得税法施行令 附則第二十六条第四項（金地金等の譲渡の対価の受領者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-26/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-20261106T163957-140, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-165, 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-20261106T163957-165, 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-20261106T173921-098, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-104, 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-20261106T173921-126, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-127, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-128, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-130, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-131, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-132, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-133, 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-20261106T173921-133, 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