# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-5072-120` - 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-5072-120 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 令和七年三月三一日政令第一二〇号 suppl-5072-120 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5072-120/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-1 **第一項** この政令は、令和七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-5072-120/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-1/par-1 This Cabinet Order comes into effect on April 1, 2025; provided, however, that the provisions set forth in the following items come into effect on the dates prescribed respectively in those items: machine translation, not official **一** 次に掲げる規定　令和七年十二月一日 suppl-5072-120/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-1/par-1/item-1 the following provisions: December 1, 2025; machine translation, not official **イ** 第一条中所得税法施行令第一条第二項第四号の改正規定、同令第十一条の二第二項の改正規定、同令第二百五条第一項の改正規定、同令第二百十七条の二の次に一条を加える改正規定、同令第二百十八条の改正規定、同条の次に一条を加える改正規定、同令第二百十九条（見出しを含む。）の改正規定、同令第二百二十条第一項の改正規定、同令第二百六十二条第四項の改正規定及び同令第三百十八条の三の次に一条を加える改正規定並びに次条並びに附則第十条、第十二条第二項から第七項まで、第十三条及び第十五条の規定 suppl-5072-120/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-1/par-1/item-1/sub-1 the provisions of Article 1 that amend Article 1, paragraph (2), item (iv) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 11-2, paragraph (2) of that Order, the provisions amending Article 205, paragraph (1) of that Order, the provisions adding one Article after Article 217-2 of that Order, the provisions amending Article 218 of that Order, the provisions adding one Article after that Article, the provisions amending Article 219 (including its heading) of that Order, the provisions amending Article 220, paragraph (1) of that Order, the provisions amending Article 262, paragraph (4) of that Order, and the provisions adding one Article after Article 318-3 of that Order, and the provisions of the following Article and Article 10, Article 12, paragraphs (2) through (7), and Articles 13 and 15 of the Supplementary Provisions; machine translation, not official **二** 第一条中所得税法施行令第一条第一項の改正規定、同令第七十条第一項第二号の改正規定、同令第三百十六条の二第二項第三号、第三百十八条（見出しを含む。）及び第三百十八条の二第二号の改正規定、同令第三百十九条の十第二号の改正規定並びに同令第三百十九条の十二の改正規定並びに附則第四条、第十一条及び第十二条第一項の規定　令和八年一月一日 suppl-5072-120/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-1/par-1/item-2 the provisions of Article 1 that amend Article 1, paragraph (1) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 70, paragraph (1), item (ii) of that Order, the provisions amending Article 316-2, paragraph (2), item (iii), Article 318 (including its heading) and Article 318-2, item (ii) of that Order, the provisions amending Article 319-10, item (ii) of that Order, and the provisions amending Article 319-12 of that Order, and the provisions of Articles 4 and 11 and Article 12, paragraph (1) of the Supplementary Provisions: January 1, 2026; machine translation, not official **三** 第一条中所得税法施行令第十七条第一項の改正規定、同令第百十四条の改正規定、同令第百七十条の改正規定、同令第百七十条の二の改正規定、同令第二百八十一条第一項第四号の改正規定及び同令第三百四十六条第四項の改正規定並びに附則第六条及び第八条の規定　令和八年四月一日 suppl-5072-120/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-1/par-1/item-3 the provisions of Article 1 that amend Article 17, paragraph (1) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 114 of that Order, the provisions amending Article 170 of that Order, the provisions amending Article 170-2 of that Order, the provisions amending Article 281, paragraph (1), item (iv) of that Order, and the provisions amending Article 346, paragraph (4) of that Order, and the provisions of Articles 6 and 8 of the Supplementary Provisions: April 1, 2026. machine translation, not official ### 第二条（ひとり親の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Single Parents caption: machine translation, not official suppl-5072-120/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-2 **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。）第十一条の二第二項の規定は、令和七年分以後の所得税について適用し、令和六年分以前の所得税については、なお従前の例による。 suppl-5072-120/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-2/par-1 The provisions of Article 11-2, paragraph (2) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 1 (hereinafter referred to as the "New Order") apply to the income tax for 2025 and subsequent years, and the provisions then in force continue to govern the income tax for 2024 and earlier years. machine translation, not official **第二項** 令和七年十二月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条の規定による確定申告書を提出した者及び同日前に同年分の所得税につき決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に更正があった場合には、その更正後の事項）につき新令第十一条の二第二項の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法（昭和三十七年法律第六十六号）第二十三条第一項の更正の請求をすることができる。 suppl-5072-120/art-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-2/par-2 A person who, before December 1, 2025, filed a Tax Return pursuant to Article 125 or Article 127 of the Income Tax Act for the income tax for 2025, and a person who, before that date, was subject to a determination for the income tax for 2025, may, where a change is to arise through the application of Article 11-2, paragraph (2) of the New Order in the matters stated in that Tax Return or the matters pertaining to that determination (or, where a Reassessment was made on those matters before that date, the matters after that Reassessment), file with the district director, within five years from that date, a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes (Act No. 66 of 1962) regarding the matters in which the change is to arise. machine translation, not official ### 第三条（所有株式に対応する資本金等の額の計算方法等に関する経過措置） — Transitional Measures Concerning the Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held caption: machine translation, not official suppl-5072-120/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-3 **第一項** 新令第六十一条第二項第二号及び第三号の規定は、この政令の施行の日（以下「施行日」という。）以後に行われる同項第二号の分割型分割及び同項第三号の株式分配について適用し、施行日前に行われ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。）第六十一条第二項第二号の分割型分割及び同項第三号の株式分配については、なお従前の例による。 suppl-5072-120/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-3/par-1 The provisions of Article 61, paragraph (2), items (ii) and (iii) of the New Order apply to a company split by split-off set forth in item (ii) of that paragraph and a share distribution set forth in item (iii) of that paragraph that take place on or after the date this Cabinet Order comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern a company split by split-off set forth in Article 61, paragraph (2), item (ii) of the Order for Enforcement of the Income Tax Act prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Order") and a share distribution set forth in Article 61, paragraph (2), item (iii) of the Former Order that took place before the Effective Date. machine translation, not official ### 第四条（退職所得控除額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of the Retirement Income Deduction caption: machine translation, not official suppl-5072-120/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-4 **第一項** 新令第七十条第一項（第二号に係る部分に限る。）の規定は、令和八年分以後の所得税について適用し、令和七年分以前の所得税については、なお従前の例による。 suppl-5072-120/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-4/par-1 The provisions of Article 70, paragraph (1) (limited to the portion pertaining to item (ii)) of the New Order apply to the income tax for 2026 and subsequent years, and the provisions then in force continue to govern the income tax for 2025 and earlier years. machine translation, not official ### 第五条（国庫補助金等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Government Subsidy or Its Equivalent caption: machine translation, not official suppl-5072-120/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-5 **第一項** 新令第八十九条第三号の規定は、個人が施行日以後に交付を受ける同号に掲げる助成金及び補助金について適用する。 suppl-5072-120/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-5/par-1 The provisions of Article 89, item (iii) of the New Order apply to a grant and subsidy set forth in that item that an individual receives on or after the Effective Date. machine translation, not official ### 第六条（資本の払戻し等があった場合の株式等の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Shares, etc. When There Is a Return of Capital, etc. caption: machine translation, not official suppl-5072-120/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-6 **第一項** 新令第百十四条第四項及び第五項の規定は、令和八年四月一日以後に行われる同条第四項に規定する払戻しについて適用する。 suppl-5072-120/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-6/par-1 The provisions of Article 114, paragraphs (4) and (5) of the New Order apply to a refund prescribed in paragraph (4) of that Article that takes place on or after April 1, 2026. machine translation, not official ### 第七条（減価償却資産の償却の方法に関する経過措置） — Transitional Measures Concerning the Method of Depreciation of Depreciable Assets caption: machine translation, not official suppl-5072-120/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7 **第一項** 新令第百二十条の二第二項第五号の規定は、個人が施行日以後に締結する同号に規定する所有権移転外リース取引に係る契約について適用し、個人が施行日前に締結した旧令第百二十条の二第二項第五号に規定する所有権移転外リース取引に係る契約については、なお従前の例による。 suppl-5072-120/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-1 The provisions of Article 120-2, paragraph (2), item (v) of the New Order apply to a contract for a lease transaction without transfer of ownership prescribed in that item that an individual enters into on or after the Effective Date, and the provisions then in force continue to govern a contract for a lease transaction without transfer of ownership prescribed in Article 120-2, paragraph (2), item (v) of the Former Order that an individual entered into before the Effective Date. machine translation, not official **第二項** 所得税法施行令第百二十条の二第二項第四号に規定するリース資産のうち当該リース資産についての同項第五号に規定する所有権移転外リース取引に係る契約が令和九年三月三十一日以前に締結されたもの（その取得価額（同令第百二十六条第一項各号の規定により計算した取得価額をいう。第四項において同じ。）に同令第百二十条の二第二項第六号に規定する残価保証額に相当する金額が含まれているものに限る。以下この条において「経過リース資産」という。）については、当該経過リース資産を有する個人の令和八年以後の各年分において、新令第百二十条の二第一項第六号に定める償却の方法に代えて、経過リース期間定額法（当該経過リース資産の改定取得価額を改定リース期間の月数で除して計算した金額にその年における当該改定リース期間の月数を乗じて計算した金額を各年分の所得税法施行令第百二十条第一項に規定する償却費（第四項において「償却費」という。）として償却する方法をいう。以下この条において同じ。）を選定することができる。ただし、本文の規定の適用を受けようとする個人が、経過リース期間定額法を採用しようとする年において有する経過リース資産のいずれかについてそのよるべき償却の方法として経過リース期間定額法を選定しない場合は、この限りでない。 suppl-5072-120/art-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-2 With regard to a leased asset prescribed in Article 120-2, paragraph (2), item (iv) of the Order for Enforcement of the Income Tax Act for which the contract for a lease transaction without transfer of ownership prescribed in item (v) of that paragraph was concluded on or before March 31, 2027 (limited to one whose acquisition price (meaning the acquisition price calculated pursuant to the provisions of the items of Article 126, paragraph (1) of that Order; the same applies in paragraph (4)) includes an amount equivalent to the guaranteed residual value prescribed in Article 120-2, paragraph (2), item (vi) of that Order; hereinafter in this Article referred to as a "transitional lease asset"), an individual who holds that transitional lease asset may, for each year from 2026 onward, select the transitional lease-period straight-line method (meaning the method of depreciating, as the depreciation allowance for each year prescribed in Article 120, paragraph (1) of the Order for Enforcement of the Income Tax Act (referred to as the "depreciation allowance" in paragraph (4)), the amount calculated by dividing the revised acquisition cost of that transitional lease asset by the number of months of the revised lease period and multiplying the result by the number of months of the revised lease period in that year; the same applies hereinafter in this Article) in place of the depreciation method provided for in Article 120-2, paragraph (1), item (vi) of the New Order; provided, however, that this does not apply where an individual seeking to receive application of the main clause does not select the transitional lease-period straight-line method as the depreciation method to be followed for one or more of the transitional lease assets that the individual holds in the year in which the individual seeks to adopt that method. machine translation, not official **第三項** 前項本文の規定の適用を受けようとする個人は、経過リース期間定額法を採用しようとする年分（令和十年以前の各年分に限る。）の所得税に係る確定申告期限までに、同項本文の規定の適用を受けようとする経過リース資産の所得税法施行令第百二十条の三第二項に規定する資産の種類その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出しなければならない。 suppl-5072-120/art-7/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-3 An individual seeking to receive application of the main clause of the preceding paragraph must, by the Filing Deadline for the income tax for the year in which the individual seeks to adopt the transitional lease-period straight-line method (limited to each year 2028 or earlier), submit to the competent district director with jurisdiction over the place for tax payment a written notice stating the type of asset prescribed in Article 120-3, paragraph (2) of the Order for Enforcement of the Income Tax Act for the transitional lease asset to which the individual seeks to apply the main clause of the preceding paragraph and other matters specified by Ministry of Finance Order. machine translation, not official **第四項** 第二項に規定する改定取得価額とは、同項本文の規定の適用を受ける経過リース資産の当該適用を受ける最初の年の一月一日（当該経過リース資産が同日後に事業の用に供したものである場合には、当該事業の用に供した日）における取得価額（既に償却費としてその年の前年分以前の各年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上必要経費に算入された金額がある場合には、当該金額を控除した金額）をいい、同項に規定する改定リース期間とは、同項本文の規定の適用を受ける経過リース資産の所得税法施行令第百二十条の二第二項第七号に規定するリース期間（当該経過リース資産が同号に規定するリース期間の中途において所得税法第六十条第一項各号に掲げる事由以外の事由により移転を受けたものである場合には、当該移転の日以後の期間に限る。）のうち当該適用を受ける最初の年の一月一日以後の期間をいう。 suppl-5072-120/art-7/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-4 The revised acquisition cost prescribed in paragraph (2) means the acquisition price of a transitional lease asset to which the main clause of paragraph (2) applies as of January 1 of the first year in which that application is received (or, where that transitional lease asset was put to use for business after that date, the date on which it was put to use for business) (or, where there is an amount that has already been included in necessary expenses, as a depreciation allowance, in the calculation of the amount of real property income, the amount of business income, the amount of timber income or the amount of miscellaneous income for each year up to and including the year preceding that year, the amount obtained by deducting that amount), and the revised lease term prescribed in paragraph (2) means, of the lease term prescribed in Article 120-2, paragraph (2), item (vii) of the Order for Enforcement of the Income Tax Act for a transitional lease asset to which the main clause of paragraph (2) applies (limited, where that transitional lease asset was transferred to the individual in the middle of the lease term prescribed in that item for a reason other than those set forth in the items of Article 60, paragraph (1) of the Income Tax Act, to the period on or after the date of that transfer), the period on or after January 1 of the first year in which that application is received. machine translation, not official **第五項** 第二項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。 suppl-5072-120/art-7/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-5 The number of months referred to in paragraph (2) is calculated according to the calendar, and a fraction of less than one month is counted as one month. machine translation, not official **第六項** 第二項本文の規定の適用を受けている経過リース資産に係る新令第百三十四条第一項の規定の適用については、同項第二号に規定する償却の方法には経過リース期間定額法を含むものとし、同号ハに掲げる減価償却資産には当該経過リース資産を含まないものとする。 suppl-5072-120/art-7/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-6 With regard to the application of Article 134, paragraph (1) of the New Order to a transitional lease asset to which the main clause of paragraph (2) applies, the depreciation method prescribed in item (ii) of Article 134, paragraph (1) of the New Order is to include the transitional lease-period straight-line method, and the Depreciable Assets set forth in item (ii), (c) of Article 134, paragraph (1) of the New Order are not to include that transitional lease asset. machine translation, not official ### 第八条（国外転出をする場合の譲渡所得等の特例等に関する経過措置） — Transitional Measures Concerning the Special Provisions for Capital Gains, etc. upon Departure from Japan, etc. caption: machine translation, not official suppl-5072-120/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-8 **第一項** 新令第百七十条第五項（第十三号に係る部分に限り、新令第百七十条の二第二項において準用する場合を含む。）及び第六項（新令第百七十条の二第三項において準用する場合を含む。）の規定は、令和八年四月一日以後に行われる同号に規定する払戻しについて適用する。 suppl-5072-120/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-8/par-1 The provisions of Article 170, paragraph (5) (limited to the portion pertaining to item (xiii) and including the case where it is applied mutatis mutandis pursuant to Article 170-2, paragraph (2) of the New Order) and paragraph (6) (including the case where it is applied mutatis mutandis pursuant to Article 170-2, paragraph (3) of the New Order) of the New Order apply to a refund prescribed in item (xiii) of Article 170, paragraph (5) of the New Order that takes place on or after April 1, 2026. machine translation, not official ### 第九条（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） — Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Lease Transfers caption: machine translation, not official suppl-5072-120/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9 **第一項** 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「改正法」という。）附則第四条第二項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の規定による改正前の所得税法（以下「旧法」という。）第六十五条（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。次項及び第四項において同じ。）の規定に基づく旧令第百八十八条、第百八十九条、第百九十一条並びに第二百九十二条第一項（第十一号に係る部分に限る。）及び第二項（同項の表第百八十九条第二項（延払基準の方法により経理しなかつた場合等の処理）及び第百九十一条第七項（事業の廃止、死亡等の場合のリース譲渡に係る収入及び費用の帰属時期）の項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧令第百八十九条第一項中「場合」とあるのは「場合（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。以下この款において「令和七年改正法」という。）附則第四条第三項又は第四項（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）の規定の適用を受けた場合を除く。）」と、同条第二項中「場合」とあるのは「場合（そのリース譲渡に係る収入金額及び費用の額につきその解除又は移転をした日の属する年において令和七年改正法附則第四条第三項又は第四項の規定の適用を受ける場合を除く。）」と、旧令第百九十一条第六項中「とき」とあるのは「とき（そのリース譲渡に係る収入金額及び費用の額につき当該居住者のその移転をした日の属する年において令和七年改正法附則第四条第三項又は第四項（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）の規定の適用を受ける場合を除く。）」と、「の同項」とあるのは「の法第六十五条第二項」とする。 suppl-5072-120/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-1 The provisions of Articles 188, 189 and 191 and Article 292, paragraph (1) (limited to the portion pertaining to item (xi)) and paragraph (2) (limited to the portion pertaining to the rows for Article 189, paragraph (2) (Treatment Where Accounting Was Not Done by the Deferred Payment Standard Method, etc.) and Article 191, paragraph (7) (Timing of Attribution of Revenue and Expenses from a Lease Transfer in Cases of Discontinuation of Business, Death, etc.) in the table of Article 292, paragraph (2)) of the Former Order, which are based on the provisions of Article 65 of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act") (including the case where calculation is made in accordance with it pursuant to Article 165, paragraph (1) of the Former Act; the same applies in the following paragraph and paragraph (4)) that are to remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act, remain in force. In this case, the phrase "case" in Article 189, paragraph (1) of the Former Order is deemed to be replaced with "case (excluding a case where the provisions of Article 4, paragraph (3) or (4) (Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Lease Transfers) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter in this Subsection referred to as the "2025 Amending Act") apply)", the phrase "case" in Article 189, paragraph (2) of the Former Order is deemed to be replaced with "case (excluding a case where the provisions of Article 4, paragraph (3) or (4) of the Supplementary Provisions of the 2025 Amending Act apply to the amount of revenue and the amount of expenses relating to that lease transfer in the year in which the cancellation or transfer was made)", and the phrase "when" in Article 191, paragraph (6) of the Former Order is deemed to be replaced with "when (excluding a case where the provisions of Article 4, paragraph (3) or (4) (Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Lease Transfers) of the Supplementary Provisions of the 2025 Amending Act apply to the amount of revenue and the amount of expenses relating to that lease transfer in the year in which that Resident made the transfer)", and the phrase "of that paragraph" in Article 191, paragraph (6) of the Former Order is deemed to be replaced with "of Article 65, paragraph (2) of the Act". machine translation, not official **第二項** 改正法附則第四条第二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（昭和三十二年政令第四十三号）第十九条の規定の適用については、同条第四項中「合計額を」とあるのは「合計額（以下この項において「原価等の額」という。）を」と、「とする」とあるのは「とする。この場合において、当該事業所得に係る収入金額及び原価等の額につき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）附則第四条第二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第六十五条第一項又は第二項の規定の適用を受けているときは、当該収入金額及び原価等の額は、同条の規定によりその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る金額（当該総収入金額に算入される金額のうちに所得税法施行令等の一部を改正する政令（令和七年政令第百二十号）附則第九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令第一条の規定による改正前の所得税法施行令第百八十八条第一項第二号ロに掲げる金額に相当する金額及び同条第三項第二号に掲げる金額が含まれている場合には、これらの金額を控除した金額）によるものとする」とする。 suppl-5072-120/art-9/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-2 With regard to the application of Article 19 of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) in the case where Article 65 of the Former Act, which is to remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act, applies, the phrase "the sum" in Article 19, paragraph (4) of that Order is deemed to be replaced with "the sum (hereinafter in this paragraph referred to as the "amount of costs, etc.")", and the phrase "is to be" in Article 19, paragraph (4) of that Order is deemed to be replaced with "is to be. In this case, where the amount of revenue and the amount of costs, etc. relating to that business income are subject to the application of Article 65, paragraph (1) or (2) of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025) that is to remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of that Act, that amount of revenue and amount of costs, etc. are to be the amounts to be included in gross revenue and necessary expenses in the calculation of the amount of business income for that year pursuant to the provisions of Article 65 of the Income Tax Act prior to the amendment (or, where the amount to be included in that gross revenue includes an amount equivalent to the amount set forth in Article 188, paragraph (1), item (ii), (b) of the Order for Enforcement of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 120 of 2025) that is to remain in force pursuant to the provisions of Article 9, paragraph (1) of the Supplementary Provisions of that Cabinet Order and the amount set forth in Article 188, paragraph (3), item (ii) of the Order for Enforcement of the Income Tax Act prior to that amendment, the amount obtained by deducting those amounts)". machine translation, not official **第三項** 改正法附則第四条第四項の規定の適用を受けた個人（以下この項において「均等計上個人」という。）が死亡した場合において、当該均等計上個人の事業を承継した相続人が当該均等計上個人からその適用に係る旧リース譲渡（同条第二項に規定する旧リース譲渡をいう。以下この項及び次項において同じ。）に係る契約の移転を受けたときは、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、当該相続人を同条第四項に規定する個人と、当該旧リース譲渡を同項の規定に該当する旧リース譲渡と、それぞれみなし、かつ、当該均等計上個人がした同条第五項の記載は当該相続人がしたものとみなして、同条第四項の規定を適用する。この場合において、同項第一号中「その年」とあるのは「その年（この項の規定の適用を受けた個人の死亡によりその個人の事業を承継した相続人が当該個人から当該旧リース譲渡に係る契約の移転を受けた日の属する年にあっては、同日からその年十二月三十一日までの期間）」と、同項第二号ロ中「算入された金額」とあるのは「算入された金額（前号に規定する個人において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含む。）」とする。 suppl-5072-120/art-9/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-3 In the case where an individual to whom Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act applied (hereinafter in this paragraph referred to as an "individual using even recording") dies, and the heir who succeeded to the business of that individual using even recording has the contract pertaining to the former lease transfer to which that application relates (meaning the former lease transfer prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this paragraph and the following paragraph) transferred from that individual using even recording, for the calculation of the amount of business income of that heir for each year on or after the year that includes the date of death, Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act applies by deeming that heir to be an individual prescribed in Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act, deeming that former lease transfer to be a former lease transfer falling under Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act, and deeming the statement under Article 4, paragraph (5) of the Supplementary Provisions of the Amending Act made by that individual using even recording to have been made by that heir. In this case, the phrase "that year" in item (i) of Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act is deemed to be replaced with "that year (or, for the year that includes the date on which the heir who succeeded to the business of an individual to whom this paragraph applies, by reason of that individual's death, had the contract pertaining to that former lease transfer transferred from that individual, the period from that date to December 31 of that year)", and the phrase "amounts included" in item (ii), (b) of Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act is deemed to be replaced with "amounts included (including the amounts included in gross revenue and necessary expenses in the calculation of the amount of business income for each year by the individual prescribed in the preceding item)". machine translation, not official **第四項** 旧リース譲渡に係る収入金額及び費用の額につき改正法附則第四条第二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又は第二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、その個人の事業を承継した相続人が当該個人から当該旧リース譲渡に係る契約の移転を受けたとき（当該旧リース譲渡に係る収入金額及び費用の額につき当該適用を受けている個人の当該移転をした日の属する年において改正法附則第四条第三項又は第四項の規定の適用を受ける場合を除く。）における改正法附則第四条第三項及び第四項の規定の適用については、当該相続人が同条第二項に規定する個人でない場合には、当該相続人の当該移転を受けた日の属する年以後の各年においては、当該相続人を同条第三項に規定する個人と、当該旧リース譲渡を同項の規定に該当する旧リース譲渡と、それぞれみなす。 suppl-5072-120/art-9/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-4 Where an individual who is subject to the application of the main clause of Article 65, paragraph (1) or the main clause of paragraph (2) of the Former Act that remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act with regard to the revenue and expenses pertaining to a former lease transfer dies, and the heir who succeeded to that individual's business receives from that individual the transfer of the contract pertaining to that former lease transfer (excluding the case where, with regard to the revenue and expenses pertaining to that former lease transfer, the individual subject to that application is subject to the application of the provisions of Article 4, paragraph (3) or (4) of the Supplementary Provisions of the Amending Act in the year that includes the date of that transfer), for the application of the provisions of Article 4, paragraphs (3) and (4) of the Supplementary Provisions of the Amending Act, where that heir is not an individual prescribed in paragraph (2) of that Article, in each year on or after the year that includes the date on which that heir received that transfer, that heir is deemed to be an individual prescribed in paragraph (3) of that Article, and that former lease transfer is deemed to be a former lease transfer falling under the provisions of that paragraph, respectively. machine translation, not official ### 第十条（雑損控除の適用を認められる親族の範囲等に関する経過措置） — Transitional Measures Concerning the Scope of Relatives Eligible for Casualty Loss Deduction, etc. caption: machine translation, not official suppl-5072-120/art-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-10 **第一項** 新令第二百五条第一項（所得税法施行令第二百四条の二第一項において準用する場合を含む。）の規定は、令和七年分以後の所得税又は同年以後の各年において生ずる所得税法第七十一条の二第二項に規定する特定雑損失金額について適用し、令和六年分以前の所得税又は同年以前の各年において生じた同項に規定する特定雑損失金額については、なお従前の例による。 suppl-5072-120/art-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-10/par-1 The provisions of Article 205, paragraph (1) of the New Order (including where applied mutatis mutandis pursuant to Article 204-2, paragraph (1) of the Order for Enforcement of the Income Tax Act) apply to income tax for tax year 2025 and subsequent years or to the specified Casualty Loss prescribed in Article 71-2, paragraph (2) of the Income Tax Act that arises in each year on or after that year, and the provisions then in force continue to govern income tax for tax year 2024 and earlier years or the specified Casualty Loss prescribed in that paragraph that arose in each year on or before the year 2024. machine translation, not official **第二項** 令和七年十二月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条（これらの規定を同法第百六十六条において準用する場合を含む。）の規定による確定申告書を提出した者及び同日前に同年分の所得税につき決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に更正があった場合には、その更正後の事項）につき新令第二百五条第一項の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。 suppl-5072-120/art-10/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-10/par-2 A person who submitted, before December 1, 2025, a Tax Return under the provisions of Article 125 or Article 127 of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for tax year 2025 and a person who received a determination before that date for income tax for that year may, where a change comes to arise in the matters stated in that Tax Return or the matters pertaining to that determination (where there was a Reassessment of those matters before that date, the matters after that Reassessment) due to the application of the provisions of Article 205, paragraph (1) of the New Order, make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director within five years from that date concerning the matters in which the change came to arise. machine translation, not official ### 第十一条（特定親族特別控除を適用しない場合に関する経過措置） — Transitional Measures Concerning Cases Where the Special Deduction for Specified Relatives Is Not Applied caption: machine translation, not official suppl-5072-120/art-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-11 **第一項** 新令第二百十七条の三の規定は、令和八年分以後の所得税について適用する。 suppl-5072-120/art-11/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-11/par-1 The provisions of Article 217-3 of the New Order apply to income tax for tax year 2026 and subsequent years. machine translation, not official ### 第十二条（公的年金等に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Public Pensions and Retirement Packages caption: machine translation, not official suppl-5072-120/art-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12 **第一項** 新令第三百十九条の十二の規定は、令和八年一月一日以後に支払うべき所得税法第二百三条の七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同条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-5072-120/art-12/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-1 The provisions of Article 319-12 of the New Order apply to public pensions or retirement packages prescribed in Article 203-7 of the Income Tax Act that are payable on or after January 1, 2026, and the provisions then in force continue to govern public pensions or retirement packages prescribed in that Article that were payable before that date. machine translation, not official **第二項** 改正法附則第十条第三項に規定する政令で定める公的年金等は、次に掲げる公的年金等（所得税法第二百三条の二に規定する公的年金等をいう。以下この項において同じ。）とする。 suppl-5072-120/art-12/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2 The public pensions or retirement packages specified by Cabinet Order prescribed in Article 10, paragraph (3) of the Supplementary Provisions of the Amending Act are the following public pensions or retirement packages (meaning the public pensions or retirement packages prescribed in Article 203-2 of the Income Tax Act; the same applies hereinafter in this paragraph): machine translation, not official **一** 厚生労働大臣が支給する公的年金等 suppl-5072-120/art-12/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-1 Public pensions or retirement packages paid by the Minister of Health, Labour and Welfare; machine translation, not official **二** 国家公務員共済組合連合会が支給する公的年金等 suppl-5072-120/art-12/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-2 Public pensions or retirement packages paid by the Federation of National Public Service Personnel Mutual Aid Associations; machine translation, not official **三** 地方公務員共済組合、全国市町村職員共済組合連合会又は地方公務員等共済組合法の一部を改正する法律（平成二十三年法律第五十六号）附則第二十三条第一項第三号に規定する存続共済会が支給する公的年金等 suppl-5072-120/art-12/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-3 Public pensions or retirement packages paid by a Local Public Servants Mutual Aid Association, the National Federation of Mutual Aid Associations for Municipal Personnel, or a surviving mutual aid association prescribed in Article 23, paragraph (1), item (iii) of the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act (Act No. 56 of 2011); machine translation, not official **四** 日本私立学校振興・共済事業団が支給する公的年金等 suppl-5072-120/art-12/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-4 Public pensions or retirement packages paid by the Promotion and Mutual Aid Corporation for Private Schools of Japan; machine translation, not official **五** 地方公務員の退職年金に関する条例の規定による退職を給付事由とする公的年金等 suppl-5072-120/art-12/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-5 Public pensions or retirement packages whose payment event is retirement under the provisions of a Prefectural or Municipal Ordinance concerning retirement pensions of local public servants; machine translation, not official **六** 恩給法（大正十二年法律第四十八号。他の法律において準用する場合を含む。）による公的年金等 suppl-5072-120/art-12/par-2/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-6 Public pensions or retirement packages under the Public Officers Pension Act (Act No. 48 of 1923; including where applied mutatis mutandis under other Acts); machine translation, not official **七** 執行官法の一部を改正する法律（平成十九年法律第十八号）附則第三条第一項の規定によりなお従前の例により支給されることとされる同法による改正前の執行官法（昭和四十一年法律第百十一号）附則第十三条の規定による公的年金等 suppl-5072-120/art-12/par-2/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-7 Public pensions or retirement packages under the provisions of Article 13 of the Supplementary Provisions of the Court Enforcement Officer Act (Act No. 111 of 1966) before its amendment by the Act Partially Amending the Court Enforcement Officer Act (Act No. 18 of 2007), which are to continue to be paid under the provisions then in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act; machine translation, not official **八** 前各号に掲げるもののほか、財務省令で定める公的年金等 suppl-5072-120/art-12/par-2/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-8 In addition to what is listed in the preceding items, public pensions or retirement packages specified by Ministry of Finance Order. machine translation, not official **第三項** 改正法附則第十条第四項の規定により還付をする場合には、その還付をすべき金額に相当する金額は、同条第三項に規定する特定公的年金等（次項において「特定公的年金等」という。）の支払者が所得税法第二百三条の二の規定により納付すべき金額から控除する。 suppl-5072-120/art-12/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-3 Where a refund is made pursuant to the provisions of Article 10, paragraph (4) of the Supplementary Provisions of the Amending Act, the amount equivalent to the amount to be refunded is deducted from the amount that the payer of the specified public pension or retirement package prescribed in paragraph (3) of that Article (hereinafter referred to as the "specified public pension or retirement package" in the following paragraph) is to pay pursuant to the provisions of Article 203-2 of the Income Tax Act. machine translation, not official **第四項** 前項の規定を適用する場合において、同項に規定する特定公的年金等の支払者が次の各号のいずれかに該当することとなったときは、当該特定公的年金等に係る所得税の所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があった場合には、その指定をされた納税地）の所轄税務署長は、改正法附則第十条第四項の規定により還付すべき金額のうちまだ還付されていない金額を同条第三項に規定する居住者に還付する。 suppl-5072-120/art-12/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-4 In the case of applying the provisions of the preceding paragraph, where the payer of the specified public pension or retirement package prescribed in that paragraph comes to fall under any of the following items, the competent district director having jurisdiction over the place for tax payment prescribed in Article 17 of the Income Tax Act for the income tax pertaining to that specified public pension or retirement package (where a designation has been made under Article 18, paragraph (2) of that Act, the place for tax payment so designated) is to refund to the Resident prescribed in Article 10, paragraph (3) of the Supplementary Provisions of the Amending Act the portion, of the amount to be refunded under the provisions of paragraph (4) of that Article, that has not yet been refunded. machine translation, not official **一** 特定公的年金等の支払者でなくなったこと又は所得税法第二百三条の二の規定により徴収して納付すべき所得税の額がなくなったことにより改正法附則第十条第四項の規定による還付をすべき金額の全部又は一部を還付することができないこととなった場合 suppl-5072-120/art-12/par-4/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-4/item-1 Where, due to ceasing to be a payer of the specified public pension or retirement package or due to there no longer being any amount of income tax to be collected and paid under the provisions of Article 203-2 of the Income Tax Act, it has become impossible to refund all or part of the amount to be refunded under the provisions of Article 10, paragraph (4) of the Supplementary Provisions of the Amending Act; machine translation, not official **二** 改正法附則第十条第四項の規定による還付をすべきこととなった日の属する月の翌月一日から起算して二月を経過した後において、なお当該還付をすべき金額の全部を還付するに至らない場合 suppl-5072-120/art-12/par-4/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-4/item-2 Where, after two months have passed from the first day of the month following the month that includes the day on which the refund under the provisions of Article 10, paragraph (4) of the Supplementary Provisions of the Amending Act became due, all of the amount to be refunded has still not been refunded. machine translation, not official **第五項** 前項の規定の適用を受けようとする同項に規定する支払者は、同項各号のいずれかに該当することとなった旨を記載した書面に、各人別の改正法附則第十条第四項の規定による還付をすべき金額及び当該金額のうちまだ還付をされていない部分の金額その他必要な事項を記載した明細書を添付して、これを前項の税務署長に提出しなければならない。 suppl-5072-120/art-12/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-5 A payer prescribed in the preceding paragraph that seeks to be subject to the provisions of that paragraph must submit to the district director referred to in the preceding paragraph a document stating that the payer has come to fall under any of the items of that paragraph, attaching a detailed statement stating, for each person, the amount to be refunded under the provisions of Article 10, paragraph (4) of the Supplementary Provisions of the Amending Act, the portion of that amount that has not yet been refunded, and other necessary matters. machine translation, not official **第六項** 改正法附則第十条第三項から第五項までの規定の適用がある場合における所得税法第二条第一項第四十五号の規定の適用については、同号中「第六章まで（源泉徴収）」とあるのは、「第六章まで（源泉徴収）及び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）附則第十条第三項から第五項まで（公的年金等に係る源泉徴収に関する経過措置）」とする。 suppl-5072-120/art-12/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-6 In the application of the provisions of Article 2, paragraph (1), item (xlv) of the Income Tax Act where the provisions of Article 10, paragraphs (3) through (5) of the Supplementary Provisions of the Amending Act apply, the phrase "through Chapter VI (Withholding)" in that item is deemed to be replaced with "through Chapter VI (Withholding) and Article 10, paragraphs (3) through (5) (Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)". machine translation, not official **第七項** 第三項から前項までに定めるもののほか、改正法附則第十条第三項から第五項までの規定の適用に関し必要な事項は、財務省令で定める。 suppl-5072-120/art-12/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-7 In addition to what is provided for in paragraph (3) through the preceding paragraph, matters necessary for the application of the provisions of Article 10, paragraphs (3) through (5) of the Supplementary Provisions of the Amending Act are specified by Ministry of Finance Order. machine translation, not official ### 第十三条 suppl-5072-120/art-13 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-13 **第一項** 改正法附則第十一条第一項の規定の適用がある場合には、次に定めるところによる。 suppl-5072-120/art-13/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-13/par-1 Where the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act apply, the matters are as provided in the following items: machine translation, not official **一** 前条第三項から第七項までの規定の適用については、同条第三項中「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、「第二百三条の二」とあるのは「第二百三条の二及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号。次項第一号において「特別措置法」という。）第二十八条第一項」と、同条第四項中「、改正法」とあるのは「、改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、同項第一号中「第二百三条の二」とあるのは「第二百三条の二及び特別措置法第二十八条第一項」と、「所得税の額」とあるのは「金額」と、「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、同項第二号及び同条第五項中「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、同条第六項中「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、「附則第十条第三項から第五項まで（」とあるのは「附則第十一条第一項（公的年金等に係る源泉徴収に関する経過措置）の規定により読み替えて適用する同法附則第十条第三項から第五項まで（」と、同条第七項中「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」とする。 suppl-5072-120/art-13/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-13/par-1/item-1 For the application of the provisions of paragraphs (3) through (7) of the preceding Article, the phrase "the Amending Act" in paragraph (3) of that Article is deemed to be replaced with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act", the phrase "Article 203-2" in paragraph (3) of that Article with "Article 203-2 and Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; hereinafter referred to as the "Special Measures Act" in item (i) of the following paragraph)", the phrase "the Amending Act" in paragraph (4) of that Article with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act", in paragraph (4), item (i) of that Article the phrase "Article 203-2" with "Article 203-2 and Article 28, paragraph (1) of the Special Measures Act", the phrase "amount of income tax" with "amount", and the phrase "the Amending Act" with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act", in paragraph (4), item (ii) of that Article and paragraph (5) of that Article the phrase "the Amending Act" with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act", in paragraph (6) of that Article the phrase "the Amending Act" with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act" and the phrase "Article 10, paragraphs (3) through (5) (Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)" with "Article 10, paragraphs (3) through (5) (Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025) as applied by reading replaced pursuant to Article 11, paragraph (1) (Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages) of the Supplementary Provisions of that Act", and in paragraph (7) of that Article the phrase "the Amending Act" with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act"; machine translation, not official **二** 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第六条第十五号の規定の適用については、同号中「第四節」とあるのは、「第四節及び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）附則第十一条第一項の規定により読み替えて適用する同法附則第十条第三項から第五項まで」とする。 suppl-5072-120/art-13/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-13/par-1/item-2 For the application of the provisions of Article 6, item (xv) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), the phrase "Section 4" in that item is deemed to be replaced with "Section 4 and Article 10, paragraphs (3) through (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025), as applied by reading replaced pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-5072-120/art-1/par-1/item-1/sub-1: 次条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-5072-120/art-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-2 - suppl-5072-120/art-1/par-1/item-1/sub-1: 附則第十条 → 所得税法施行令 附則第十条 (Supplementary Provisions, Article 10), suppl-5072-120/art-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-10 - suppl-5072-120/art-1/par-1/item-1/sub-1: 第十二条第二項から第七項まで → 所得税法施行令 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-5072-120/art-12/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2 - suppl-5072-120/art-1/par-1/item-1/sub-1: 第十二条第二項から第七項まで → 所得税法施行令 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-5072-120/art-12/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-3 - suppl-5072-120/art-1/par-1/item-1/sub-1: 第十二条第二項から第七項まで → 所得税法施行令 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-5072-120/art-12/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-4 - suppl-5072-120/art-1/par-1/item-1/sub-1: 第十二条第二項から第七項まで → 所得税法施行令 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-5072-120/art-12/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-5 - suppl-5072-120/art-1/par-1/item-1/sub-1: 第十二条第二項から第七項まで → 所得税法施行令 附則第十二条第六項 (Supplementary Provisions, Article 12, paragraph (6)), suppl-5072-120/art-12/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-6 - suppl-5072-120/art-1/par-1/item-1/sub-1: 第十二条第二項から第七項まで → 所得税法施行令 附則第十二条第七項 (Supplementary Provisions, Article 12, paragraph (7)), suppl-5072-120/art-12/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-7 - suppl-5072-120/art-1/par-1/item-1/sub-1: 第十三条 → 所得税法施行令 附則第十三条 (Supplementary Provisions, Article 13), suppl-5072-120/art-13 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-13 - suppl-5072-120/art-1/par-1/item-2: 附則第四条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-5072-120/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-4 - suppl-5072-120/art-1/par-1/item-2: 第十一条 → 所得税法施行令 附則第十一条 (Supplementary Provisions, Article 11), suppl-5072-120/art-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-11 - suppl-5072-120/art-1/par-1/item-2: 第十二条第一項 → 所得税法施行令 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-5072-120/art-12/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-1 - suppl-5072-120/art-1/par-1/item-3: 附則第六条 → 所得税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-5072-120/art-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-6 - suppl-5072-120/art-1/par-1/item-3: 第八条 → 所得税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-5072-120/art-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-8 - suppl-5072-120/art-2/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-5072-120/art-2/par-2: 所得税法第百二十五条 → 所得税法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/en/income-tax-act/art-125 (e-Gov law ID 340AC0000000033) - suppl-5072-120/art-2/par-2: 第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/en/income-tax-act/art-127 (e-Gov law ID 340AC0000000033) - suppl-5072-120/art-2/par-2: 新令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-5072-120/art-2/par-2: 国税通則法（昭和三十七年法律第六十六号）第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-1 (e-Gov law ID 337AC0000000066) - suppl-5072-120/art-3/par-1: 新令第六十一条第二項第二号 → 所得税法施行令 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-2/item-2 - suppl-5072-120/art-3/par-1: 第三号 → 所得税法施行令 第六十一条第二項第三号 (Article 61, paragraph (2), item (iii)), art-61/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-2/item-3 - suppl-5072-120/art-4/par-1: 新令第七十条第一項 → 所得税法施行令 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-1 - suppl-5072-120/art-4/par-1: 第二号 → 所得税法施行令 第七十条第一項第二号 (Article 70, paragraph (1), item (ii)), art-70/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-1/item-2 - suppl-5072-120/art-5/par-1: 新令第八十九条第三号 → 所得税法施行令 第八十九条第一項第三号 (Article 89, paragraph (1), item (iii)), art-89/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-89/par-1/item-3 - suppl-5072-120/art-6/par-1: 新令第百十四条第四項 → 所得税法施行令 第百十四条第七項 (Article 114, paragraph (7)), art-114/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-114/par-7 - suppl-5072-120/art-6/par-1: 第五項 → 所得税法施行令 第百十四条第二項 (Article 114, paragraph (2)), art-114/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-114/par-2 - suppl-5072-120/art-7/par-1: 新令第百二十条の二第二項第五号 → 所得税法施行令 第百二十条の二第二項第五号 (Article 120-2, paragraph (2), item (v)), art-120-2/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-2/item-5 - suppl-5072-120/art-7/par-2: 所得税法施行令第百二十条の二第二項第四号 → 所得税法施行令 第百二十条の二第二項第四号 (Article 120-2, paragraph (2), item (iv)), art-120-2/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-2/item-4 - suppl-5072-120/art-7/par-2: 同項第五号 → 所得税法施行令 第百二十条の二第二項第五号 (Article 120-2, paragraph (2), item (v)), art-120-2/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-2/item-5 - suppl-5072-120/art-7/par-2: 第四項 → 所得税法施行令 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-5072-120/art-7/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-4 - suppl-5072-120/art-7/par-2: この条 → 所得税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-5072-120/art-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7 - suppl-5072-120/art-7/par-2: 新令第百二十条の二第一項第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-1/item-6 - suppl-5072-120/art-7/par-2: 所得税法施行令第百二十条第一項 → 所得税法施行令 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120/par-1 - suppl-5072-120/art-7/par-3: 前項 → 所得税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-5072-120/art-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-2 - suppl-5072-120/art-7/par-3: 所得税法施行令第百二十条の三第二項 → 所得税法施行令 第百二十条の三第二項 (Article 120-3, paragraph (2)), art-120-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-3/par-2 - suppl-5072-120/art-7/par-4: 第二項 → 所得税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-5072-120/art-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-2 - suppl-5072-120/art-7/par-4: 所得税法施行令第百二十条の二第二項第七号 → 所得税法施行令 第百二十条の二第二項第七号 (Article 120-2, paragraph (2), item (vii)), art-120-2/par-2/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-2/item-7 - suppl-5072-120/art-7/par-4: 所得税法第六十条第一項 → 所得税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/en/income-tax-act/art-60/par-1 (e-Gov law ID 340AC0000000033) - suppl-5072-120/art-7/par-5: 第二項 → 所得税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-5072-120/art-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-2 - suppl-5072-120/art-7/par-6: 第二項 → 所得税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-5072-120/art-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-2 - suppl-5072-120/art-7/par-6: 新令第百三十四条第一項 → 所得税法施行令 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-1 - suppl-5072-120/art-7/par-6: 同項第二号 → 所得税法施行令 第百三十四条第一項第二号 (Article 134, paragraph (1), item (ii)), art-134/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-1/item-2 - suppl-5072-120/art-8/par-1: 新令第百七十条第五項 → 所得税法施行令 第百七十条第五項 (Article 170, paragraph (5)), art-170/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170/par-5 - suppl-5072-120/art-8/par-1: 第十三号 → 所得税法施行令 第百七十条第五項第十四号 (Article 170, paragraph (5), item (xiv)), art-170/par-5/item-14 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170/par-5/item-14 - suppl-5072-120/art-8/par-1: 新令第百七十条の二第二項 → 所得税法施行令 第百七十条の二第二項 (Article 170-2, paragraph (2)), art-170-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170-2/par-2 - suppl-5072-120/art-8/par-1: 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-5072-120/art-8/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-5072-120/art-9/par-1: 改正法第一条 → e-Gov law 507AC0000000013, 第一条 (Article 1), art-1 — not held in this collection - suppl-5072-120/art-9/par-1: 次項 → 所得税法施行令 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-5072-120/art-9/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-2 - suppl-5072-120/art-9/par-1: 第四項 → 所得税法施行令 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-5072-120/art-9/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-4 - suppl-5072-120/art-9/par-2: 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（昭和三十二年政令第四十三号）第十九条 → e-Gov law 332CO0000000043, 第十九条 (Article 19), art-19 — not held in this collection - suppl-5072-120/art-9/par-2: 同条第四項 → e-Gov law 332CO0000000043, 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — not held in this collection - suppl-5072-120/art-9/par-2: 同法第一条 → e-Gov law 507AC0000000013, 第一条 (Article 1), art-1 — not held in this collection - suppl-5072-120/art-9/par-2: 所得税法施行令等の一部を改正する政令（令和七年政令第百二十号）附則第九条第一項 → 所得税法施行令 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-5072-120/art-9/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-1 - suppl-5072-120/art-9/par-3: この項 → 所得税法施行令 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-5072-120/art-9/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-3 - suppl-5072-120/art-9/par-3: 次項 → 所得税法施行令 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-5072-120/art-9/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-4 - suppl-5072-120/art-10/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-5072-120/art-10/par-1: 所得税法施行令第二百四条の二第一項 → 所得税法施行令 第二百四条の二第一項 (Article 204-2, paragraph (1)), art-204-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-204-2/par-1 - suppl-5072-120/art-10/par-1: 所得税法第七十一条の二第二項 → 所得税法 第七十一条の二第二項 (Article 71-2, paragraph (2)), art-71-2/par-2 — https://japanlaw.org/en/income-tax-act/art-71-2/par-2 (e-Gov law ID 340AC0000000033) - suppl-5072-120/art-10/par-2: 所得税法第百二十五条 → 所得税法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/en/income-tax-act/art-125 (e-Gov law ID 340AC0000000033) - suppl-5072-120/art-10/par-2: 第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/en/income-tax-act/art-127 (e-Gov law ID 340AC0000000033) - suppl-5072-120/art-10/par-2: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 (e-Gov law ID 340AC0000000033) - suppl-5072-120/art-10/par-2: 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-5072-120/art-10/par-2: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-1 (e-Gov law ID 337AC0000000066) - suppl-5072-120/art-11/par-1: 新令第二百十七条の三 → 所得税法施行令 第二百十七条の二 (Article 217-2), art-217-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-217-2 - suppl-5072-120/art-12/par-1: 新令第三百十九条の十二 → 所得税法施行令 第三百十九条の十二 (Article 319-12), art-319-12 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-12 - suppl-5072-120/art-12/par-1: 所得税法第二百三条の七 → 所得税法 第二百三条の七 (Article 203-7), art-203-7 — https://japanlaw.org/en/income-tax-act/art-203-7 (e-Gov law ID 340AC0000000033) - suppl-5072-120/art-12/par-2: 所得税法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/en/income-tax-act/art-203-2 (e-Gov law ID 340AC0000000033) - suppl-5072-120/art-12/par-2: この項 → 所得税法施行令 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-5072-120/art-12/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2 - suppl-5072-120/art-12/par-2/item-8: 前各号 → 所得税法施行令 附則第十二条第二項第一号 (Supplementary Provisions, Article 12, paragraph (2), item (i)), suppl-5072-120/art-12/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-1 - suppl-5072-120/art-12/par-2/item-8: 前各号 → 所得税法施行令 附則第十二条第二項第二号 (Supplementary Provisions, Article 12, paragraph (2), item (ii)), suppl-5072-120/art-12/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-2 - suppl-5072-120/art-12/par-2/item-8: 前各号 → 所得税法施行令 附則第十二条第二項第三号 (Supplementary Provisions, Article 12, paragraph (2), item (iii)), suppl-5072-120/art-12/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-3 - suppl-5072-120/art-12/par-2/item-8: 前各号 → 所得税法施行令 附則第十二条第二項第四号 (Supplementary Provisions, Article 12, paragraph (2), item (iv)), suppl-5072-120/art-12/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-4 - suppl-5072-120/art-12/par-2/item-8: 前各号 → 所得税法施行令 附則第十二条第二項第五号 (Supplementary Provisions, Article 12, paragraph (2), item (v)), suppl-5072-120/art-12/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-5 - suppl-5072-120/art-12/par-2/item-8: 前各号 → 所得税法施行令 附則第十二条第二項第六号 (Supplementary Provisions, Article 12, paragraph (2), item (vi)), suppl-5072-120/art-12/par-2/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-6 - suppl-5072-120/art-12/par-2/item-8: 前各号 → 所得税法施行令 附則第十二条第二項第七号 (Supplementary Provisions, Article 12, paragraph (2), item (vii)), suppl-5072-120/art-12/par-2/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-7 - suppl-5072-120/art-12/par-3: 次項 → 所得税法施行令 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-5072-120/art-12/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-4 - suppl-5072-120/art-12/par-3: 所得税法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/en/income-tax-act/art-203-2 (e-Gov law ID 340AC0000000033) - suppl-5072-120/art-12/par-4: 前項 → 所得税法施行令 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-5072-120/art-12/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-3 - suppl-5072-120/art-12/par-4: 所得税法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/income-tax-act/art-17 (e-Gov law ID 340AC0000000033) - suppl-5072-120/art-12/par-4: 同法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/income-tax-act/art-18/par-2 (e-Gov law ID 340AC0000000033) - suppl-5072-120/art-12/par-4/item-1: 所得税法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/en/income-tax-act/art-203-2 (e-Gov law ID 340AC0000000033) - suppl-5072-120/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-5072-120/art-12/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-4 - suppl-5072-120/art-12/par-6: 所得税法第二条第一項第四十五号 → 所得税法 第二条第一項第四十五号 (Article 2, paragraph (1), item (xlv)), art-2/par-1/item-45 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-45 (e-Gov law ID 340AC0000000033) - suppl-5072-120/art-12/par-7: 第三項から前項まで → 所得税法施行令 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-5072-120/art-12/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-3 - suppl-5072-120/art-12/par-7: 第三項から前項まで → 所得税法施行令 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-5072-120/art-12/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-4 - suppl-5072-120/art-12/par-7: 第三項から前項まで → 所得税法施行令 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-5072-120/art-12/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-5 - suppl-5072-120/art-12/par-7: 第三項から前項まで → 所得税法施行令 附則第十二条第六項 (Supplementary Provisions, Article 12, paragraph (6)), suppl-5072-120/art-12/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-6 - suppl-5072-120/art-13/par-1/item-1: 前条第三項から第七項まで → 所得税法施行令 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-5072-120/art-12/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-3 - suppl-5072-120/art-13/par-1/item-1: 前条第三項から第七項まで → 所得税法施行令 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-5072-120/art-12/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-4 - suppl-5072-120/art-13/par-1/item-1: 前条第三項から第七項まで → 所得税法施行令 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-5072-120/art-12/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-5 - suppl-5072-120/art-13/par-1/item-1: 前条第三項から第七項まで → 所得税法施行令 附則第十二条第六項 (Supplementary Provisions, Article 12, paragraph (6)), suppl-5072-120/art-12/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-6 - suppl-5072-120/art-13/par-1/item-1: 前条第三項から第七項まで → 所得税法施行令 附則第十二条第七項 (Supplementary Provisions, Article 12, paragraph (7)), suppl-5072-120/art-12/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-7 - suppl-5072-120/art-13/par-1/item-1: 次項第一号 → 所得税法施行令 附則第十二条第四項第一号 (Supplementary Provisions, Article 12, paragraph (4), item (i)), suppl-5072-120/art-12/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-4/item-1 - suppl-5072-120/art-13/par-1/item-1: 第二十八条第一項 → 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/reconstruction-funding-act/art-28/par-1 (e-Gov law ID 423AC0000000117) - suppl-5072-120/art-13/par-1/item-1: 同項第二号 → 所得税法施行令 附則第十二条第四項第二号 (Supplementary Provisions, Article 12, paragraph (4), item (ii)), suppl-5072-120/art-12/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-4/item-2 - suppl-5072-120/art-13/par-1/item-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-5072-120/art-11/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-11/par-1 - suppl-5072-120/art-13/par-1/item-2: 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第六条第十五号 → 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第六条第一項第十五号 (Article 6, paragraph (1), item (xv)), art-6/par-1/item-15 — https://japanlaw.org/en/reconstruction-funding-act/art-6/par-1/item-15 (e-Gov law ID 423AC0000000117) ## Cited by 18 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イ（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-1/par-1/item-1/sub-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-5072-120/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-5072-120/art-1/par-1/item-3 - 所得税法施行令 附則第七条第二項（減価償却資産の償却の方法に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-2 - 所得税法施行令 附則第七条第三項（減価償却資産の償却の方法に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-3 - 所得税法施行令 附則第七条第四項（減価償却資産の償却の方法に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-4 - 所得税法施行令 附則第七条第五項（減価償却資産の償却の方法に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-5 - 所得税法施行令 附則第七条第六項（減価償却資産の償却の方法に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-7/par-6 - 所得税法施行令 附則第九条第一項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-1 - 所得税法施行令 附則第九条第二項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-2 - 所得税法施行令 附則第九条第三項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-3 - 所得税法施行令 附則第十二条第二項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2 - 所得税法施行令 附則第十二条第二項第八号（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-8 - 所得税法施行令 附則第十二条第三項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-3 - 所得税法施行令 附則第十二条第四項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-4 - 所得税法施行令 附則第十二条第五項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-5 - 所得税法施行令 附則第十二条第七項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-7 - 所得税法施行令 附則第十三条第一項第一号 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-13/par-1/item-1 --- ## 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-20261106T163957-120, translated 2026-11-07 - 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-20261106T163957-160, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-170, 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-20261106T163957-170, 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-20261106T173921-103, 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-20261106T173921-136, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-137, 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-20261106T173921-137, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-138, 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-20261106T173921-138, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-004, 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