# 所得税法 / Income Tax Act — 附　則 (Supplementary Provisions)

- Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号
- English title "Income Tax Act": Ministry of Justice translation
- Kind: Act — 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-5081-12`
- Text: the text as amended with effect from 2026-12-01, standing until 2026-12-31 — NOT yet in force (revision 20261201_508AC0000000012)
- URL (this text's page, at this provision): https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/income-tax-act/suppl-5081-12
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

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## 附　則 令和八年三月三一日法律第一二号
<sup>suppl-5081-12 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-1 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1</sup>

**第一項**  この法律は、令和八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。
<sup>suppl-5081-12/art-1/par-1 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1</sup>
This Act comes into effect on April 1, 2026; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一から三まで**  略
  <sup>suppl-5081-12/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-1-to-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　令和八年十二月一日
  <sup>suppl-5081-12/art-1/par-1/item-4 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-4</sup>
  the following provisions: December 1, 2026;
  <sup>machine translation, not official</sup>

    **イ**  第一条中所得税法第二条第一項第三十二号の改正規定（同号ロに係る部分を除く。）、同項第三十三号及び第三十四号の改正規定、同法第二十八条第三項の改正規定、同法第八十六条第一項第一号の改正規定並びに同法別表第二から別表第五までの改正規定（別表第五に係る部分に限る。）並びに次条並びに附則第三条、第九条、第十一条第二項から第四項まで、第十二条及び第十三条第二項の規定
    <sup>suppl-5081-12/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-4/sub-1</sup>
    the provisions in Article 1 amending Article 2, paragraph (1), item (xxxii) of the Income Tax Act (excluding the part concerning (b) of that item), amending items (xxxiii) and (xxxiv) of that paragraph, amending Article 28, paragraph (3) of that Act, amending Article 86, paragraph (1), item (i) of that Act, and amending Appended Tables II through V of that Act (limited to the part concerning Appended Table V), and the provisions of the following Article and of Article 3, Article 9, Article 11, paragraphs (2) through (4), Article 12, and Article 13, paragraph (2) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　令和九年一月一日
  <sup>suppl-5081-12/art-1/par-1/item-5 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-5</sup>
  the following provisions: January 1, 2027;
  <sup>machine translation, not official</sup>

    **イ**  第一条中所得税法第三十五条に一項を加える改正規定、同法第八十一条第一項の改正規定、同法第百二十条の改正規定、同法第二百三条の三の改正規定及び同法別表第二から別表第五までの改正規定（別表第五に係る部分を除く。）並びに附則第五条、第八条、第十条、第十一条第一項及び第十三条第一項の規定
    <sup>suppl-5081-12/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-5/sub-1</sup>
    the provisions in Article 1 adding one paragraph to Article 35 of the Income Tax Act, amending Article 81, paragraph (1) of that Act, amending Article 120 of that Act, amending Article 203-3 of that Act, and amending Appended Tables II through V of that Act (excluding the part concerning Appended Table V), and the provisions of Article 5, Article 8, Article 10, Article 11, paragraph (1), and Article 13, paragraph (1) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **六から九まで**  略
  <sup>suppl-5081-12/art-1/par-1/item-6-to-9 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-6-to-9</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **十**  次に掲げる規定　次号に掲げる規定の施行の日の属する年の翌年の一月一日
  <sup>suppl-5081-12/art-1/par-1/item-10 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-10</sup>
  the following provisions: January 1 of the year following the year that includes the date on which the provisions set forth in the following item come into effect;
  <sup>machine translation, not official</sup>

    **イ**  第一条中所得税法第二条第一項第十六号の改正規定、同項第二十五号の改正規定、同法第二十二条第二項第一号の改正規定、同法第三十三条の改正規定、同法第四十八条の二第一項の改正規定（「（資金決済に関する法律（平成二十一年法律第五十九号）第二条第十四項（定義）に規定する暗号資産をいう。以下この条において同じ。）」を削る部分を除く。）及び同法第六十九条第二項の改正規定並びに附則第四条、第六条第一項及び第七条の規定
    <sup>suppl-5081-12/art-1/par-1/item-10/sub-1 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-10/sub-1</sup>
    the provisions in Article 1 amending Article 2, paragraph (1), item (xvi) of the Income Tax Act, amending item (xxv) of that paragraph, amending Article 22, paragraph (2), item (i) of that Act, amending Article 33 of that Act, amending Article 48-2, paragraph (1) of that Act (excluding the part deleting "(meaning cryptoassets as prescribed in Article 2, paragraph (14) (Definitions) of the Payment Services Act (Act No. 59 of 2009); the same applies hereinafter in this Article)"), and amending Article 69, paragraph (2) of that Act, and the provisions of Article 4, Article 6, paragraph (1), and Article 7 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **十一**  第一条中所得税法第四十八条の二第一項の改正規定（「（資金決済に関する法律（平成二十一年法律第五十九号）第二条第十四項（定義）に規定する暗号資産をいう。以下この条において同じ。）」を削る部分に限る。）並びに同法第二百二十四条の三第一項、第三項及び第四項の改正規定並びに附則第六条第二項の規定　金融商品取引法及び資金決済に関する法律の一部を改正する法律（令和八年法律第六十四号）の施行の日
  <sup>suppl-5081-12/art-1/par-1/item-11 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1/par-1/item-11</sup>
  the provisions in Article 1 amending Article 48-2, paragraph (1) of the Income Tax Act (limited to the part deleting "(meaning cryptoassets as prescribed in Article 2, paragraph (14) (Definitions) of the Payment Services Act (Act No. 59 of 2009); the same applies hereinafter in this Article)") and amending Article 224-3, paragraphs (1), (3), and (4) of that Act, and the provisions of Article 6, paragraph (2) of the Supplementary Provisions: the date on which the Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026) comes into effect.
  <sup>machine translation, not official</sup>

### 第二条（勤労学生の定義等に関する経過措置） — Transitional Measures Concerning the Definition of Working Student and Related Matters
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-2 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-2</sup>

**第一項**  第一条の規定による改正後の所得税法（以下「新所得税法」という。）第二条第一項（第三十二号（ロに係る部分を除く。）、第三十三号及び第三十四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。
<sup>suppl-5081-12/art-2/par-1 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-2/par-1</sup>
The provisions of Article 2, paragraph (1) of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the New Income Tax Act") (limited to the parts concerning item (xxxii) (excluding the part concerning (b)), item (xxxiii) and item (xxxiv)) apply to income tax for 2026 and subsequent years, and the provisions then in force continue to govern income tax for 2025 and prior years.
<sup>machine translation, not official</sup>

**第二項**  令和八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）につき新所得税法第二条第一項第三十二号（ロに係る部分を除く。）、第三十三号又は第三十四号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。
<sup>suppl-5081-12/art-2/par-2 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-2/par-2</sup>
A person who, before December 1, 2026, has submitted a Tax Return under Article 125 or Article 127 of the Income Tax Act for income tax for that year, and a person who, before that date, has received a determination for income tax for that year, may, if a change arises in the particulars stated in that Tax Return or the particulars concerning that determination (or, if a Reassessment of those particulars has been made before that date, the particulars after that Reassessment) as a result of the application of Article 2, paragraph (1), item (xxxii) (excluding the part concerning (b)), item (xxxiii) or item (xxxiv) of the New Income Tax Act, make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director with respect to the particulars in which the change has arisen, within five years from that date.
<sup>machine translation, not official</sup>

### 第三条（給与所得に関する経過措置） — Transitional Measures Concerning Salary Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-3 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-3</sup>

**第一項**  新所得税法第二十八条の規定は、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。
<sup>suppl-5081-12/art-3/par-1 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-3/par-1</sup>
The provisions of Article 28 of the New Income Tax Act apply to income tax for 2026 and subsequent years, and the provisions then in force continue to govern income tax for 2025 and prior years.
<sup>machine translation, not official</sup>

**第二項**  令和八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）につき新所得税法第二十八条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。
<sup>suppl-5081-12/art-3/par-2 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-3/par-2</sup>
A person who, before December 1, 2026, has submitted a Tax Return under Article 125 or Article 127 of the Income Tax Act for income tax for that year, and a person who, before that date, has received a determination for income tax for that year, may, if a change arises in the particulars stated in that Tax Return or the particulars concerning that determination (or, if a Reassessment of those particulars has been made before that date, the particulars after that Reassessment) as a result of the application of Article 28 of the New Income Tax Act, make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director with respect to the particulars in which the change has arisen, within five years from that date.
<sup>machine translation, not official</sup>

### 第九条（基礎控除に関する経過措置） — Transitional Measures Concerning the Basic Personal Exemption
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-9 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-9</sup>

**第一項**  新所得税法第八十六条の規定は、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。
<sup>suppl-5081-12/art-9/par-1 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-9/par-1</sup>
The provisions of Article 86 of the New Income Tax Act apply to income tax for 2026 and subsequent years, and the provisions then in force continue to govern income tax for 2025 and prior years.
<sup>machine translation, not official</sup>

**第二項**  令和八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）につき新所得税法第八十六条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。
<sup>suppl-5081-12/art-9/par-2 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-9/par-2</sup>
A person who, before December 1, 2026, has submitted a Tax Return under Article 125 or Article 127 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for that year, and a person who, before that date, has received a determination for income tax for that year, may, if a change arises in the particulars stated in that Tax Return or the particulars concerning that determination (or, if a Reassessment of those particulars has been made before that date, the particulars after that Reassessment) as a result of the application of Article 86 of the New Income Tax Act, make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director with respect to the particulars in which the change has arisen, within five years from that date.
<sup>machine translation, not official</sup>

### 第十一条（公的年金等に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-11 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11</sup>

**第一項**
<sup>suppl-5081-12/art-11/par-1 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-1</sup>

**第二項**  居住者に対し、公的年金等で政令で定めるもの（以下この項及び次項並びに次条第一項において「特定公的年金等」という。）の支払者が令和八年十二月一日以後その年最後に特定公的年金等の支払をする場合において、第一号に掲げる所得税の額の合計額が同日以後その年最後に特定公的年金等の支払をする時の現況により計算した第二号に掲げる税額に比し超過額があるときは、その超過額は、同日以後その年最後に特定公的年金等の支払をする際徴収すべき所得税に充当しなければならない。
<sup>suppl-5081-12/art-11/par-2 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-2</sup>
If a person paying to a Resident a public pension or retirement package specified by Cabinet Order (hereinafter referred to as a "specified public pension or retirement package" in this paragraph, the following paragraph and paragraph (1) of the following Article) makes the last payment of a specified public pension or retirement package in the year on or after December 1, 2026, and the total amount of income tax set forth in item (i) exceeds the tax amount set forth in item (ii) as calculated based on the circumstances at the time of making the last payment of a specified public pension or retirement package in the year on or after that date, an Appropriation of the excess amount must be made to the income tax to be collected when making the last payment of a specified public pension or retirement package in the year on or after that date.
<sup>machine translation, not official</sup>

  **一**  令和八年中にその支払者からその居住者に対し支払うべきことが確定した特定公的年金等につき所得税法第二百三条の二の規定により徴収された、又は徴収されるべき所得税の額の合計額
  <sup>suppl-5081-12/art-11/par-2/item-1 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-2/item-1</sup>
  the total amount of income tax that was collected, or should be collected, pursuant to Article 203-2 of the Income Tax Act on specified public pensions or retirement packages that were determined during 2026 to be payable by the payer to the Resident;
  <sup>machine translation, not official</sup>

  **二**  新所得税法第二百三条の三（第一号イ及び第四号に係る部分に限る。）並びに第七条の規定による改正後の租税特別措置法（以下「新租税特別措置法」という。）第四十一条の十五の三（第二項第一号に係る部分に限る。）及び第四十一条の十六の二第三項の規定の適用があるものとした場合における令和八年中にその支払者からその居住者に対し支払うべきことが確定した特定公的年金等につき所得税法第二百三条の二の規定により徴収されるべき税額
  <sup>suppl-5081-12/art-11/par-2/item-2 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-2/item-2</sup>
  the tax amount that should be collected pursuant to Article 203-2 of the Income Tax Act on specified public pensions or retirement packages that were determined during 2026 to be payable by the payer to the Resident, if the provisions of Article 203-3 of the New Income Tax Act (limited to the parts concerning item (i), (a) and item (iv)) and of Article 41-15-3 (limited to the part concerning paragraph (2), item (i)) and Article 41-16-2, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by Article 7 (hereinafter referred to as "the New Act on Special Measures Concerning Taxation") were to apply.
  <sup>machine translation, not official</sup>

**第三項**  前項の場合において、同項に規定する超過額を令和八年十二月一日以後その年最後に特定公的年金等の支払をする際徴収すべき所得税に充当し、なお充当しきれない超過額（当該超過額のうちにまだ徴収されていないものがあるときは、その徴収されていない部分の金額に相当する金額を控除した金額。以下この項及び次項において「過納額」という。）があるときは、前項に規定する支払者は、その過納額を還付する。
<sup>suppl-5081-12/art-11/par-3 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-3</sup>
In the case referred to in the preceding paragraph, if, after an Appropriation of the excess amount prescribed in that paragraph to the income tax to be collected when making the last payment of a specified public pension or retirement package in the year on or after December 1, 2026, there remains an excess amount that could not be fully covered by that Appropriation (or, if any part of that excess amount has not yet been collected, the amount remaining after deducting an amount equivalent to the part not collected; referred to as the "overpaid amount" in this paragraph and the following paragraph), the payer prescribed in the preceding paragraph refunds the overpaid amount.
<sup>machine translation, not official</sup>

**第四項**  過納額の還付の手続その他前二項の規定の適用に関し必要な事項は、政令で定める。
<sup>suppl-5081-12/art-11/par-4 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-4</sup>
The procedures for refunding an overpaid amount and any other matters necessary for the application of the preceding two paragraphs are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第十二条
<sup>suppl-5081-12/art-12 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-12</sup>

**第一項**  前条第二項に規定する支払者が、同項の居住者に対して令和八年十二月一日以後その年最後に支払う特定公的年金等につき所得税及び復興特別所得税を徴収する場合における同項から同条第四項までの規定の適用については、同条第二項中「掲げる所得税の額」とあるのは「掲げる所得税及び復興特別所得税の額」と、「掲げる税額」とあるのは「掲げる合計額」と、「所得税に」とあるのは「所得税及び復興特別所得税に」と、同項第一号中「の合計額」とあるのは「及び第十二条の規定による改正前の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（次号において「旧特別措置法」という。）第二十八条第一項の規定により徴収された、又は徴収されるべき復興特別所得税の額の合計額」と、同項第二号中「税額」とあるのは「税額及び旧特別措置法第二十八条第一項の規定により徴収されるべき税額の合計額」と、同条第三項中「所得税」とあるのは「所得税及び復興特別所得税」と、同条第四項中「前二項」とあるのは「次条第一項の規定により読み替えて適用する前二項」とする。
<sup>suppl-5081-12/art-12/par-1 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-12/par-1</sup>
With regard to the application of the provisions from paragraph (2) through paragraph (4) of the preceding Article in the case where the payer prescribed in paragraph (2) of that Article collects income tax and special income tax for reconstruction on a specified public pension or retirement package paid to the Resident referred to in that paragraph last in the year on or after December 1, 2026, the term "amount of income tax set forth" in paragraph (2) of that Article is deemed to be replaced with "amount of income tax and special income tax for reconstruction set forth", the term "tax amount set forth" with "total amount set forth", and the term "to the income tax" with "to the income tax and special income tax for reconstruction"; the term "total amount" in item (i) of that paragraph with "total amount, together with the amount of special income tax for reconstruction that was collected, or should be collected, pursuant to 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 prior to the amendment by Article 12 (referred to as the "Former Special Measures Act" in the following item),"; the term "tax amount" in item (ii) of that paragraph with "total of the tax amount and the tax amount that should be collected pursuant to Article 28, paragraph (1) of the Former Special Measures Act"; the term "income tax" in paragraph (3) of that Article with "income tax and special income tax for reconstruction"; and the term "the preceding two paragraphs" in paragraph (4) of that Article with "the preceding two paragraphs as applied with the replacement of terms pursuant to paragraph (1) of the following Article".
<sup>machine translation, not official</sup>

**第二項**  第十二条の規定による改正前の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（附則第八十八条第三項及び第四項において「旧特別措置法」という。）第二十八条第九項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第二十八条第十一項の規定は、前項の規定により読み替えて適用する前条第二項又は第三項の規定による所得税及び復興特別所得税の充当又は還付があった場合について準用する。
<sup>suppl-5081-12/art-12/par-2 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-12/par-2</sup>
Article 28, paragraph (9) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake prior to the amendment by Article 12 (referred to as the "Former Special Measures Act" in Article 88, paragraphs (3) and (4) of the Supplementary Provisions) and Article 28, paragraph (11) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake apply mutatis mutandis in the case where there has been an Appropriation or refund of income tax and special income tax for reconstruction under paragraph (2) or (3) of the preceding Article as applied with the replacement of terms pursuant to the preceding paragraph.
<sup>machine translation, not official</sup>

### 第十三条（給与所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding from Salary Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-13 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-13</sup>

**第一項**
<sup>suppl-5081-12/art-13/par-1 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-13/par-1</sup>

**第二項**  新所得税法別表第五の規定は、令和八年分の所得税については、同年中に支払うべき給与等でその最後に支払をする日が同年十二月一日以後であるものについて適用し、同年中に支払うべき給与等でその最後に支払をする日が同年十二月一日前であるものについては、なお従前の例による。
<sup>suppl-5081-12/art-13/par-2 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-13/par-2</sup>
The provisions of Appended Table 5 of the New Income Tax Act apply, with regard to income tax for 2026, to a salary or other wage payable during that year whose last payment date falls on or after December 1 of that year, and the provisions then in force continue to govern a salary or other wage payable during that year whose last payment date falls before December 1 of that year.
<sup>machine translation, not official</sup>

### 第九十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-99 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-99</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5081-12/art-99/par-1 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-99/par-1</sup>
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.
<sup>machine translation, not official</sup>

### 第百条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-100 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-100</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-5081-12/art-100/par-1 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-100/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第百一条（物価上昇局面における基礎控除等の対応） — Response of the Basic Deduction and Related Amounts to Periods of Rising Prices
<sup>caption: machine translation, not official</sup>
<sup>suppl-5081-12/art-101 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-101</sup>

**第一項**  令和十年分以後の所得税の基礎控除の額については、政府において、二年ごとに、直前の見直し後の所得税の基礎控除の額に当該見直し後二年間における総務省において作成する全国消費者物価指数の変化率を乗じて得た額を基準として見直しを行うことを基本とするものとし、給与所得控除の最低保障額についても、同様とする。
<sup>suppl-5081-12/art-101/par-1 · https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-101/par-1</sup>
With regard to the amount of the basic deduction for income tax for tax year 2028 and subsequent tax years, the government is, as a basic rule, to conduct a review every two years, based on the amount obtained by multiplying the amount of the basic deduction for income tax after the most recent review by the rate of change in the national consumer price index compiled by the Ministry of Internal Affairs and Communications over the two years following that review, and the same applies to the minimum guaranteed amount of the salary income deduction.
<sup>machine translation, not official</sup>

---

## Cites
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- suppl-5081-12/art-1/par-1/item-10/sub-1: 資金決済に関する法律（平成二十一年法律第五十九号）第二条第十四項 → 資金決済に関する法律 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — https://japanlaw.org/en/payment-services-act/art-2/par-14 · https://japanlaw.org/l/421AC0000000059/art-2/par-14
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- suppl-5081-12/art-2/par-1: 第三十二号 → 所得税法 第二条第一項第三十二号 (Article 2, paragraph (1), item (xxxii)), art-2/par-1/item-32 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-1/ch-1/from-art-2#art-2/par-1/item-32
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- suppl-5081-12/art-9/par-2: 新所得税法第八十六条 → 所得税法 第八十六条 (Article 86), art-86 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-2/ch-2/sec-4/from-art-84#art-86
- suppl-5081-12/art-9/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 · https://japanlaw.org/l/337AC0000000066/art-23/par-1
- suppl-5081-12/art-11/par-2: この項 → 所得税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-5081-12/art-11/par-2 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-2
- suppl-5081-12/art-11/par-2: 次項 → 所得税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-5081-12/art-11/par-3 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-3
- suppl-5081-12/art-11/par-2: 次条第一項 → 所得税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-5081-12/art-12/par-1 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-12/par-1
- suppl-5081-12/art-11/par-2: 第一号 → 所得税法 附則第十一条第二項第一号 (Supplementary Provisions, Article 11, paragraph (2), item (i)), suppl-5081-12/art-11/par-2/item-1 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-2/item-1
- suppl-5081-12/art-11/par-2: 第二号 → 所得税法 附則第十一条第二項第二号 (Supplementary Provisions, Article 11, paragraph (2), item (ii)), suppl-5081-12/art-11/par-2/item-2 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-2/item-2
- suppl-5081-12/art-11/par-2/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/amendments/20261201_508AC0000000012/text/pt-4/ch-3-2/from-art-203-2#art-203-2
- suppl-5081-12/art-11/par-2/item-2: 新所得税法第二百三条の三 → 所得税法 第二百三条の三 (Article 203-3), art-203-3 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-4/ch-3-2/from-art-203-2#art-203-3
- suppl-5081-12/art-11/par-2/item-2: 第一号 → 所得税法 第二百三条の三第一項第一号 (Article 203-3, paragraph (1), item (i)), art-203-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-4/ch-3-2/from-art-203-2#art-203-3/par-1/item-1
- suppl-5081-12/art-11/par-2/item-2: 第四号 → 所得税法 第二百三条の三第一項第四号 (Article 203-3, paragraph (1), item (iv)), art-203-3/par-1/item-4 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/pt-4/ch-3-2/from-art-203-2#art-203-3/par-1/item-4
- suppl-5081-12/art-11/par-2/item-2: 第四十一条の十五の三 → 租税特別措置法 第四十一条の十五の三 (Article 41-15-3), art-41-15-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3 · https://japanlaw.org/l/332AC0000000026/art-41-15-3
- suppl-5081-12/art-11/par-2/item-2: 第二項第一号 → 租税特別措置法 第四十一条の十五の三第二項第一号 (Article 41-15-3, paragraph (2), item (i)), art-41-15-3/par-2/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-15-3/par-2/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-15-3/par-2/item-1
- suppl-5081-12/art-11/par-2/item-2: 第四十一条の十六の二第三項 → 租税特別措置法 第四十一条の十六の二第三項 (Article 41-16-2, paragraph (3)), art-41-16-2/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-41-16-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-3
- suppl-5081-12/art-11/par-2/item-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/amendments/20261201_508AC0000000012/text/pt-4/ch-3-2/from-art-203-2#art-203-2
- suppl-5081-12/art-11/par-3: 前項 → 所得税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-5081-12/art-11/par-2 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-2
- suppl-5081-12/art-11/par-3: この項 → 所得税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-5081-12/art-11/par-3 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-3
- suppl-5081-12/art-11/par-3: 次項 → 所得税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-5081-12/art-11/par-4 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-4
- suppl-5081-12/art-11/par-4: 前二項 → 所得税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-5081-12/art-11/par-2 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-2
- suppl-5081-12/art-11/par-4: 前二項 → 所得税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-5081-12/art-11/par-3 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-3
- suppl-5081-12/art-12/par-1: 前条第二項 → 所得税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-5081-12/art-11/par-2 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-2
- suppl-5081-12/art-12/par-1: 同項から同条第四項まで → 所得税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-5081-12/art-11/par-3 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-3
- suppl-5081-12/art-12/par-1: 同項から同条第四項まで → 所得税法 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-5081-12/art-11/par-4 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-4
- suppl-5081-12/art-12/par-1: 同項第一号 → 所得税法 附則第十一条第二項第一号 (Supplementary Provisions, Article 11, paragraph (2), item (i)), suppl-5081-12/art-11/par-2/item-1 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-2/item-1
- suppl-5081-12/art-12/par-1: 次号 → 所得税法 附則第十一条第二項第二号 (Supplementary Provisions, Article 11, paragraph (2), item (ii)), suppl-5081-12/art-11/par-2/item-2 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-2/item-2
- suppl-5081-12/art-12/par-1: 次条第一項 → 所得税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-5081-12/art-12/par-1 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-12/par-1
- suppl-5081-12/art-12/par-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第二十八条第十一項 → 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 第二十八条第十一項 (Article 28, paragraph (11)), art-28/par-11 — https://japanlaw.org/en/reconstruction-funding-act/art-28/par-11 · https://japanlaw.org/l/423AC0000000117/art-28/par-11
- suppl-5081-12/art-12/par-2: 前項 → 所得税法 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-5081-12/art-12/par-1 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-12/par-1
- suppl-5081-12/art-12/par-2: 前条第二項 → 所得税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-5081-12/art-11/par-2 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-2
- suppl-5081-12/art-12/par-2: 第三項 → 所得税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-5081-12/art-11/par-3 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-11/par-3
- suppl-5081-12/art-13/par-2: 新所得税法別表第五 → 所得税法 別表第五 (Appended Table 5), appdx-5 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/appdx-5
- suppl-5081-12/art-99/par-1: 附則第一条 → 所得税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5081-12/art-1 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-1
- suppl-5081-12/art-99/par-1: この条 → 所得税法 附則第九十九条 (Supplementary Provisions, Article 99), suppl-5081-12/art-99 — https://japanlaw.org/en/income-tax-act/amendments/20261201_508AC0000000012/text/suppl-5081-12#suppl-5081-12/art-99

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## Sources

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- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-138, translated 2026-10-12
- claude-opus-5[1m] — Machine translation of amended wording, batch income-tax-act-amendments-20260918T180319-001, translated 2026-09-18
- claude-opus-5-5 — Machine translation of amended wording, batch income-tax-act-amendments-20261007T074943-001, translated 2026-10-07
- claude-opus-5-5 — Machine translation of amended wording, batch income-tax-act-amendments-fixes3-20261008T170000, translated 2026-10-08
- This site's parser, version 210 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05