# 所得税法 / Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3521-14. 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 (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-3521-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3521-14 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 昭和五二年四月一日法律第一四号 suppl-3521-14 · https://japanlaw.org/en/income-tax-act/suppl-3521-14 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3521-14/art-1 · https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-1 **第一項** この法律は、公布の日から施行する。 suppl-3521-14/art-1/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-1/par-1 This Act comes into effect on the date of promulgation. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-3521-14/art-2 · https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-2 **第一項** この附則に別段の定めがあるものを除き、改正後の所得税法（以下「新法」という。）の規定は、昭和五十二年分以後の所得税について適用し、昭和五十一年分以前の所得税については、なお従前の例による。 suppl-3521-14/art-2/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-2/par-1 Unless otherwise provided for in these Supplementary Provisions, the provisions of the Income Tax Act as amended (hereinafter referred to as "the New Act") apply to income tax for 1977 and subsequent years, and the provisions then in force continue to govern income tax for 1976 and prior years. machine translation, not official ### 第三条（昭和五十二年分の所得税に係る予定納税基準額の計算の特例） — Special Provisions on the Calculation of the Tax Prepayment Calculation Base for Income Tax for 1977 caption: machine translation, not official suppl-3521-14/art-3 · https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3 **第一項** 居住者の昭和五十二年分の所得税については、新法第百四条第一項（予定納税額の納付）に規定する予定納税基準額（以下「予定納税基準額」という。）は、次項の規定の適用がある場合を除き、第一号に掲げる金額に第二号に掲げる率を乗じて計算した金額によるものとする。 suppl-3521-14/art-3/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-1 With regard to a Resident's income tax for 1977, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the New Act (hereinafter referred to as the "tax prepayment calculation base") is to be, except in cases in which the provisions of the following paragraph apply, the amount calculated by multiplying the amount set forth in item (i) by the rate set forth in item (ii): machine translation, not official **一** その者の昭和五十一年分の課税総所得金額に係る所得税の額（当該課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、改正前の所得税法（以下「旧法」という。）第百四条第一項第一号の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算した額とし、同年分の所得税について災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第二条（所得税の軽減又は免除）の規定の適用があつた場合には、同条の規定の適用がなかつたものとして計算した額とする。）から、当該各種所得につき源泉徴収をされた又はされるべき所得税の額（一時所得の金額、雑所得の金額及び雑所得に該当しない臨時所得の金額に係るものを除く。）を控除した金額 suppl-3521-14/art-3/par-1/item-1 · https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-1/item-1 the amount obtained by deducting, from the amount of income tax on the person's taxable gross income for 1976 (if the Income in Each Class that served as the basis for calculating that taxable gross income included capital gains, occasional income, miscellaneous income or Ad Hoc Income not falling under miscellaneous income, the amount calculated by deeming those amounts not to have existed in accordance with the provisions of the Cabinet Order under Article 104, paragraph (1), item (i) of the Income Tax Act prior to amendment (hereinafter referred to as "the Former Act"), and, if the provisions of Article 2 (Reduction of or Exemption from Income Tax) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 175 of 1947) applied to income tax for that year, the amount calculated as if the provisions of that Article had not applied), the amount of income tax that was or should have been collected through withholding from Each Class of Income concerned (excluding the amount relating to occasional income, miscellaneous income and Ad Hoc Income not falling under miscellaneous income); machine translation, not official **二** 前号に掲げる金額の計算の基礎となつた課税総所得金額（昭和五十一年分の所得税について旧法第九十条第一項（変動所得及び臨時所得の平均課税）の規定の適用があつた場合には、同項第一号に規定する調整所得金額とし、同年分の課税総所得金額の計算の基礎となつた各種所得の金額のうちに譲渡所得の金額、一時所得の金額、雑所得の金額又は雑所得に該当しない臨時所得の金額があつた場合には、旧法第百四条第一項第一号の規定に基づく政令の規定に準じてこれらの金額がなかつたものとみなして計算した金額とする。以下次項までにおいて「課税総所得金額等」という。）と当該課税総所得金額等の計算の基礎となつた控除対象配偶者及び扶養親族の有無並びにこれらの者の数に応じ附則別表により求めた率 suppl-3521-14/art-3/par-1/item-2 · https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-1/item-2 the rate found using the Appended Table of the Supplementary Provisions according to the taxable gross income that served as the basis for calculating the amount set forth in the preceding item (if the provisions of Article 90, paragraph (1) (Averaging Taxation on Fluctuating Income and Ad Hoc Income) of the Former Act applied to income tax for 1976, the adjusted income prescribed in item (i) of that paragraph, and, if the Income in Each Class that served as the basis for calculating the taxable gross income for that year included capital gains, occasional income, miscellaneous income or Ad Hoc Income not falling under miscellaneous income, the amount calculated by deeming those amounts not to have existed in accordance with the provisions of the Cabinet Order under Article 104, paragraph (1), item (i) of the Former Act; hereinafter referred to as "taxable aggregate income and similar amount" through the following paragraph) and to whether there were a Claimable Spouse and any dependents that served as the basis for calculating that taxable aggregate income and similar amount, and their number. machine translation, not official **第二項** 昭和五十一年分の課税総所得金額等が千五百万円以上である居住者の昭和五十二年分の所得税に係る予定納税基準額は、その者の前項第一号に掲げる金額から一万五千円（その者の昭和五十一年分の所得税につき旧法第八十三条（配偶者控除）の規定の適用を受けた控除対象配偶者及び旧法第八十四条（扶養控除）の規定の適用を受けた扶養親族がある場合には、当該金額にこれらの者一人につき一万五千円を加算した金額）を控除した金額によるものとする。 suppl-3521-14/art-3/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-2 The tax prepayment calculation base for income tax for 1977 of a Resident whose taxable aggregate income and similar amount for 1976 is 15,000,000 yen or more is to be the amount obtained by deducting 15,000 yen (or, if the Resident had a Claimable Spouse to whom the provisions of Article 83 (Spousal Deduction) of the Former Act applied and dependents to whom the provisions of Article 84 (Deduction for Dependents) of the Former Act applied, with regard to the Resident's income tax for 1976, that amount plus 15,000 yen for each such person) from the amount set forth in item (i) of the preceding paragraph for that Resident. machine translation, not official **第三項** 昭和五十一年分の所得税につき旧法第九十七条第一項（合算対象世帯員がある場合の税額）の規定の適用があつた場合における昭和五十二年分の予定納税基準額の計算については、政令で定める。 suppl-3521-14/art-3/par-3 · https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-3 The calculation of the tax prepayment calculation base for 1977 in cases in which the provisions of Article 97, paragraph (1) (Amount of Tax Where There Are Household Members Subject to Aggregation) of the Former Act applied to income tax for 1976 is specified by Cabinet Order. machine translation, not official **第四項** 非居住者の昭和五十二年分の所得税に係る予定納税基準額は、前三項の規定に準じて計算したところによる。 suppl-3521-14/art-3/par-4 · https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-4 The tax prepayment calculation base for income tax for 1977 of a Nonresident is to be the amount calculated in accordance with the provisions of the preceding three paragraphs. machine translation, not official ### 第四条（給与所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Salary Income caption: machine translation, not official suppl-3521-14/art-4 · https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-4 **第一項** 新法第四編第二章第一節（給与所得に係る源泉徴収義務及び徴収税額）の規定及び新法別表第四から別表第六までは、この法律の施行の日（以下「施行日」という。）以後に支払うべき新法第百八十三条第一項（給与所得に係る源泉徴収義務）に規定する給与等（以下この条において「給与等」という。）について適用し、施行日前に支払うべき給与等については、なお従前の例による。 suppl-3521-14/art-4/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-4/par-1 The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount of Tax Withheld) of the New Act and Appended Tables IV through VI of the New Act apply to salary or other wages prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes from Salary Income) of the New Act (hereinafter referred to as "salary or other wages" in this Article) payable on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern salary or other wages payable before the Effective Date. machine translation, not official **第二項** 新法第百九十条（年末調整）の規定並びに新法別表第七及び同表の付表は、昭和五十二年中に支払うべき給与等でその最後に支払をする日が施行日以後である場合について適用し、その最後に支払をする日が施行日前である場合については、なお従前の例による。 suppl-3521-14/art-4/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-4/par-2 The provisions of Article 190 (Year-End Adjustment) of the New Act, and Appended Table VII of the New Act and the attached table to that Table, apply in cases in which the last payment of salary or other wages payable during 1977 is made on or after the Effective Date, and the provisions then in force continue to govern cases in which that last payment is made before the Effective Date. machine translation, not official **第三項** 新法第百九十四条第一項（給与所得者の扶養控除等申告書）の規定は、施行日以後に提出する給与所得者の扶養控除等申告書について適用する。 suppl-3521-14/art-4/par-3 · https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-4/par-3 The provisions of Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the New Act apply to salary income earners' returns for deduction for Dependents, etc. submitted on or after the Effective Date. machine translation, not official ### 第五条（施行日前に出国をした者に係る更正の請求） — Requests for Reassessment by Persons Whose Absence From Japan Began Before the Effective Date caption: machine translation, not official suppl-3521-14/art-5 · https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-5 **第一項** 施行日前に昭和五十二年分の所得税につき旧法第百二十七条（年の中途で出国をする場合の確定申告）（旧法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定による申告書を提出した者及び施行日前に同年分の所得税につき国税通則法（昭和三十七年法律第六十六号）第二十五条（決定）の規定による決定を受けた者は、当該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施行日前に同法第二十四条（更正）又は第二十六条（再更正）の規定による更正があつた場合には、当該更正後の事項）につき新法の規定の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項について、施行日から起算して一年を経過する日までに、税務署長に対し、国税通則法第二十三条第一項（更正の請求）の更正の請求をすることができる。 suppl-3521-14/art-5/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-5/par-1 A person who, before the Effective Date, filed a return under Article 127 (Filing a Tax Return in the Case of Absence From Japan Partway Through the Year) of the Former Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the Former Act) for income tax for 1977, and a person who, before the Effective Date, received a determination under Article 25 (Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) for income tax for that year, may, if a change arises in the matters stated in that return or the matters pertaining to that determination (or, if a Reassessment under Article 24 (Reassessment) or Article 26 (Further Reassessment) of that Act was made with respect to those matters before the Effective Date, the matters as reassessed) as a result of the application of the provisions of the New Act, file with the district director, by the day on which one year elapses from the Effective Date, a request for Reassessment under Article 23, paragraph (1) (Requests for Reassessment) of the Act on General Rules for National Taxes with respect to the matters in which that change arises. machine translation, not official **第二項** 前項の更正の請求に基づく国税通則法第二十四条又は第二十六条の規定による更正があつた場合において、新法第百五十九条第二項（更正又は決定による源泉徴収税額等の還付）（新法第百六十八条（非居住者に対する準用）において準用する場合を含む。）の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算するときは、その計算の基礎となる同項の期間は、施行日からその還付のための支払決定をする日又はその還付金につき同法第五十七条第一項（充当）の規定による充当をする日（同日前にその充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。 suppl-3521-14/art-5/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-5/par-2 If a Reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes has been made based on a request for Reassessment referred to in the preceding paragraph, and the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes is calculated for a refund under Article 159, paragraph (2) (Refunding Taxes Withheld, Based on Reassessment or Determination) of the New Act (including as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the New Act), the period referred to in that paragraph which serves as the basis for the calculation is to be the period beginning on the Effective Date and ending on the day on which the decision to pay the refund is made or on the day on which Appropriation of the refund under Article 57, paragraph (1) (Appropriation) of that Act is made (or, if there is a day before that day on which the refund became suitable for that Appropriation, ending on that day). machine translation, not official ## 附則別表（昭和５２年分の所得税に係る予定納税基準額の算出率の表） suppl-3521-14/appdx-1 · https://japanlaw.org/en/income-tax-act/suppl-3521-14/appdx-1 昭和５１年分の課税総所得金額等に係る所得税の額に乗ずべき率 扶養親族等の数 ０人 １人 ２人 ３人 ４人 ５人 ６人 ７人以上 昭和５１年分の課税総所得金額等 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 以上 未満 ％ 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 千円 ０ ５３２千円未満 ５６２千円未満 ５９２千円未満 ６２２千円未満 ６５２千円未満 ６８２千円未満 ７１２千円未満 ７４２千円未満 ７０ ７１２ ７９０ ７４２ ９００ ７５ ６８２ ８２０ ７９０ ９４０ ９００ １，０６０ ８０ ６５２ ８５０ ８２０ １，０００ ９４０ １，１５０ １，０６０ １，４６０ ８５ ６２２ ９００ ８５０ １，１００ １，０００ １，４６０ １，１５０ １，６６０ １，４６０ ２，０５０ ９０ ５６２ ７００ ５９２ １，０００ ９００ １，４６０ １，１００ １，７６０ １，４６０ ２，２５０ １，６６０ ２，７７０ ２，０５０ ３，４００ ９５ ５３２ ７００ ７００ １，４６０ １，０００ ２，２５０ １，４６０ ３，４００ １，７６０ ４，３８０ ２，２５０ ５，３８０ ２，７７０ ６，４００ ３，４００ ７，５７０ ９７ ７００ １，２６０ １，４６０ ２，６７０ ２，２５０ ４，３８０ ３，４００ ５，７８０ ４，３８０ ７，７７０ ５，３８０ ９，３２０ ６，４００ １０，９６０ ７，５７０ １２，６６０ ９９ １，２６０ １５，０００ ２，６７０ １５，０００ ４，３８０ １５，０００ ５，７８０ １５，０００ ７，７７０ １５，０００ ９，３２０ １５，０００ １０，９６０ １５，０００ １２，６６０ １５，０００ （注） （一）　この表は、昭和５１年分の課税総所得金額等が１，５００万円未満である者について適用する表である。 （二）　この表における用語については、次に定めるところによる。 （１）　「昭和５１年分の課税総所得金額等」とは、附則第三条第一項第二号（昭和五十二年分の所得税に係る予定納税基準額の計算の特例）に規定する課税総所得金額等をいう。 （２）　「扶養親族等」とは、昭和５１年分の所得税につき旧法第八十三条（配偶者控除）の規定の適用を受けた控除対象配偶者及び旧法第八十四条（扶養控除）の規定の適用を受けた扶養親族をいう。 （三）　昭和５１年分の課税総所得金額等が１，５００万円以上である者については、この表によらず、附則第三条第一項第一号に掲げる金額から１５，０００円（扶養親族等がある場合には、その扶養親族等１人につき１５，０００円を加算した金額）を控除した金額が昭和５２年分の所得税に係る予定納税基準額である。 Rate by which the amount of income tax on the taxable aggregate income and similar amount for 1976 is to be multiplied Number of dependents and similar persons 0 persons 1 person 2 persons 3 persons 4 persons 5 persons 6 persons 7 persons or more Taxable aggregate income and similar amount for 1976 At least Less than At least Less than At least Less than At least Less than At least Less than At least Less than At least Less than At least Less than % thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen thousand yen 0 Less than 532 thousand yen Less than 562 thousand yen Less than 592 thousand yen Less than 622 thousand yen Less than 652 thousand yen Less than 682 thousand yen Less than 712 thousand yen Less than 742 thousand yen 70 712 790 742 900 75 682 820 790 940 900 1,060 80 652 850 820 1,000 940 1,150 1,060 1,460 85 622 900 850 1,100 1,000 1,460 1,150 1,660 1,460 2,050 90 562 700 592 1,000 900 1,460 1,100 1,760 1,460 2,250 1,660 2,770 2,050 3,400 95 532 700 700 1,460 1,000 2,250 1,460 3,400 1,760 4,380 2,250 5,380 2,770 6,400 3,400 7,570 97 700 1,260 1,460 2,670 2,250 4,380 3,400 5,780 4,380 7,770 5,380 9,320 6,400 10,960 7,570 12,660 99 1,260 15,000 2,670 15,000 4,380 15,000 5,780 15,000 7,770 15,000 9,320 15,000 10,960 15,000 12,660 15,000 (Note) (i) This table applies to a person whose taxable aggregate income and similar amount for 1976 is less than 15 million yen. (ii) The terms used in this table are as follows: (1) "Taxable aggregate income and similar amount for 1976" means the taxable aggregate income and similar amount prescribed in Article 3, paragraph (1), item (ii) (Special Provisions on the Calculation of the tax prepayment calculation base for Income Tax for 1977) of the Supplementary Provisions. (2) "Dependents and similar persons" means Claimable Spouses to whom the provisions of Article 83 (Spousal Deduction) of the Former Act were applied and dependents to whom the provisions of Article 84 (Deduction for Dependents) of the Former Act were applied, with regard to income tax for 1976. (iii) For a person whose taxable aggregate income and similar amount for 1976 is 15 million yen or more, the tax prepayment calculation base for income tax for 1977 is the amount arrived at when 15,000 yen (or, if the person has dependents and similar persons, the amount arrived at when 15,000 yen for each of those dependents and similar persons is added to it) is deducted from the amount set forth in Article 3, paragraph (1), item (i) of the Supplementary Provisions, without using this table. machine translation, not official --- ## Cites - suppl-3521-14/art-3/par-1: 新法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1 - suppl-3521-14/art-3/par-1: 次項 → 所得税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3521-14/art-3/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-2 - suppl-3521-14/art-3/par-1: 第一号 → 所得税法 附則第三条第一項第一号 (Supplementary Provisions, Article 3, paragraph (1), item (i)), suppl-3521-14/art-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-1/item-1 - suppl-3521-14/art-3/par-1: 第二号 → 所得税法 附則第三条第一項第二号 (Supplementary Provisions, Article 3, paragraph (1), item (ii)), suppl-3521-14/art-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-1/item-2 - suppl-3521-14/art-3/par-1/item-1: 災害被害者に対する租税の減免、徴収猶予等に関する法律（昭和二十二年法律第百七十五号）第二条 → e-Gov law 322AC0000000175, 第二条 (Article 2), art-2 — not held in this collection - suppl-3521-14/art-3/par-1/item-2: 前号 → 所得税法 附則第三条第一項第一号 (Supplementary Provisions, Article 3, paragraph (1), item (i)), suppl-3521-14/art-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-1/item-1 - suppl-3521-14/art-3/par-1/item-2: 次項 → 所得税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3521-14/art-3/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-2 - suppl-3521-14/art-3/par-2: 前項第一号 → 所得税法 附則第三条第一項第一号 (Supplementary Provisions, Article 3, paragraph (1), item (i)), suppl-3521-14/art-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-1/item-1 - suppl-3521-14/art-3/par-4: 前三項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3521-14/art-3/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-1 - suppl-3521-14/art-3/par-4: 前三項 → 所得税法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3521-14/art-3/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-2 - suppl-3521-14/art-3/par-4: 前三項 → 所得税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3521-14/art-3/par-3 — https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-3 - suppl-3521-14/art-4/par-1: 新法別表第四から別表第六まで → 所得税法 別表第四 (Appended Table 4), appdx-4 — https://japanlaw.org/en/income-tax-act/appdx-4 - suppl-3521-14/art-4/par-1: 新法別表第四から別表第六まで → 所得税法 別表第五 (Appended Table 5), appdx-5 — https://japanlaw.org/en/income-tax-act/appdx-5 - suppl-3521-14/art-4/par-1: 新法別表第四から別表第六まで → 所得税法 別表第六 (Appended Table 6), appdx-6 — https://japanlaw.org/en/income-tax-act/appdx-6 - suppl-3521-14/art-4/par-1: 新法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/en/income-tax-act/art-183/par-1 - suppl-3521-14/art-4/par-1: この条 → 所得税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3521-14/art-4 — https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-4 - suppl-3521-14/art-4/par-2: 新法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 - suppl-3521-14/art-4/par-3: 新法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/en/income-tax-act/art-194/par-1 - suppl-3521-14/art-5/par-1: 国税通則法（昭和三十七年法律第六十六号）第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 (e-Gov law ID 337AC0000000066) - suppl-3521-14/art-5/par-1: 同法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 (e-Gov law ID 337AC0000000066) - suppl-3521-14/art-5/par-1: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 (e-Gov law ID 337AC0000000066) - suppl-3521-14/art-5/par-1: 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-3521-14/art-5/par-2: 前項 → 所得税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3521-14/art-5/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-5/par-1 - suppl-3521-14/art-5/par-2: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 (e-Gov law ID 337AC0000000066) - suppl-3521-14/art-5/par-2: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 (e-Gov law ID 337AC0000000066) - suppl-3521-14/art-5/par-2: 新法第百五十九条第二項 → 所得税法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/en/income-tax-act/art-159/par-1 - suppl-3521-14/art-5/par-2: 新法第百六十八条 → 所得税法 第百六十八条 (Article 168), art-168 — https://japanlaw.org/en/income-tax-act/art-168 - suppl-3521-14/art-5/par-2: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-58/par-1 (e-Gov law ID 337AC0000000066) - suppl-3521-14/art-5/par-2: 同法第五十七条第一項 → 国税通則法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-57/par-1 (e-Gov law ID 337AC0000000066) - suppl-3521-14/appdx-1: 附則第三条第一項第二号 → 所得税法 附則第三条第一項第二号 (Supplementary Provisions, Article 3, paragraph (1), item (ii)), suppl-3521-14/art-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-1/item-2 - suppl-3521-14/appdx-1: 附則第三条第一項第一号 → 所得税法 附則第三条第一項第一号 (Supplementary Provisions, Article 3, paragraph (1), item (i)), suppl-3521-14/art-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-1/item-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 所得税法 附則第三条第一項（昭和五十二年分の所得税に係る予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-1 - 所得税法 附則第三条第一項第二号（昭和五十二年分の所得税に係る予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-1/item-2 - 所得税法 附則第三条第二項（昭和五十二年分の所得税に係る予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-2 - 所得税法 附則第三条第四項（昭和五十二年分の所得税に係る予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-3/par-4 - 所得税法 附則第四条第一項（給与所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-4/par-1 - 所得税法 附則第五条第二項（施行日前に出国をした者に係る更正の請求） — https://japanlaw.org/en/income-tax-act/suppl-3521-14/art-5/par-2 - 所得税法 附則別表第一（昭和５２年分の所得税に係る予定納税基準額の算出率の表） — https://japanlaw.org/en/income-tax-act/suppl-3521-14/appdx-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-065, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T182609-002, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-019, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T214331-038, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05