# 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-4151-8. 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-4151-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-4151-8 - 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 平成一五年三月三一日法律第八号 suppl-4151-8 · https://japanlaw.org/en/income-tax-act/suppl-4151-8 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4151-8/art-1 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-1 **第一項** この法律は、平成十五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-4151-8/art-1/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-1/par-1 This Act comes into effect on April 1, 2003; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一から三まで** 略 suppl-4151-8/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-1/par-1/item-1-to-3 Omitted machine translation, not official **四** 次に掲げる規定　平成十五年十月一日 suppl-4151-8/art-1/par-1/item-4 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-1/par-1/item-4 the following provisions: October 1, 2003; machine translation, not official **イ** 第一条中所得税法第三十一条第一号の改正規定、同法第七十四条第二項第六号の改正規定及び同法別表第一第一号の改正規定（雇用・能力開発機構の項を削る部分、産業基盤整備基金の項を削る部分、中小企業総合事業団の項を削る部分、通信・放送機構の項を削る部分及び労働福祉事業団の項を削る部分を除く。） suppl-4151-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-1/par-1/item-4/sub-1 the provisions in Article 1 amending Article 31, item (i) of the Income Tax Act, the provisions amending Article 74, paragraph (2), item (vi) of that Act, and the provisions amending item (i) of Appended Table I of that Act (excluding the part deleting the row for the Employment and Human Resources Development Organization of Japan, the part deleting the row for the Industrial Structure Improvement Fund, the part deleting the row for the Japan Small and Medium Enterprise Corporation, the part deleting the row for the Telecommunications Advancement Organization of Japan, and the part deleting the row for the Labor Welfare Corporation). machine translation, not official **五** 次に掲げる規定　平成十六年一月一日 suppl-4151-8/art-1/par-1/item-5 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-1/par-1/item-5 the following provisions: January 1, 2004; machine translation, not official **イ** 第一条中所得税法第八十三条の二第一項の改正規定及び同法第二百二十四条の三第二項第五号の改正規定並びに附則第三条及び第六条の規定 suppl-4151-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-1/par-1/item-5/sub-1 the provisions in Article 1 amending Article 83-2, paragraph (1) of the Income Tax Act and the provisions amending Article 224-3, paragraph (2), item (v) of that Act, and the provisions of Articles 3 and 6 of the Supplementary Provisions. machine translation, not official **六** 略 suppl-4151-8/art-1/par-1/item-6 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-1/par-1/item-6 Omitted machine translation, not official **七** 次に掲げる規定　平成十六年三月一日 suppl-4151-8/art-1/par-1/item-7 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-1/par-1/item-7 the following provisions: March 1, 2004; machine translation, not official **イ** 第一条中所得税法別表第一第一号の改正規定（雇用・能力開発機構の項を削る部分に限る。） suppl-4151-8/art-1/par-1/item-7/sub-1 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-1/par-1/item-7/sub-1 the provisions in Article 1 amending item (i) of Appended Table I of the Income Tax Act (limited to the part deleting the row for the Employment and Human Resources Development Organization of Japan). machine translation, not official **八** 次に掲げる規定　平成十六年四月一日 suppl-4151-8/art-1/par-1/item-8 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-1/par-1/item-8 the following provisions: April 1, 2004; machine translation, not official **イ** 第一条中所得税法別表第一第一号の改正規定（通信・放送機構の項を削る部分及び労働福祉事業団の項を削る部分に限る。） suppl-4151-8/art-1/par-1/item-8/sub-1 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-1/par-1/item-8/sub-1 the provisions in Article 1 amending item (i) of Appended Table I of the Income Tax Act (limited to the part deleting the row for the Telecommunications Advancement Organization of Japan and the part deleting the row for the Labor Welfare Corporation). machine translation, not official **九** 次に掲げる規定　中小企業総合事業団法及び機械類信用保険法の廃止等に関する法律（平成十四年法律第百四十六号）の施行の日 suppl-4151-8/art-1/par-1/item-9 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-1/par-1/item-9 the following provisions: the date on which the Act on the Abolition of the Japan Small and Medium Enterprise Corporation Act and the Machinery Credit Insurance Act, etc. (Act No. 146 of 2002) comes into effect. machine translation, not official **イ** 第一条中所得税法別表第一第一号の改正規定（産業基盤整備基金の項を削る部分及び中小企業総合事業団の項を削る部分に限る。） suppl-4151-8/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-1/par-1/item-9/sub-1 the provisions in Article 1 amending item (i) of Appended Table I of the Income Tax Act (limited to the part deleting the row for the Industrial Structure Improvement Fund and the part deleting the row for the Japan Small and Medium Enterprise Corporation). machine translation, not official ### 第二条（公共法人等及び公益信託等に係る非課税に関する経過措置） — Transitional Measures Concerning Nontaxability of Public Corporations and Charitable Trusts caption: machine translation, not official suppl-4151-8/art-2 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-2 **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。）第十一条の規定は、この法律の施行の日（以下「施行日」という。）以後に同条第一項若しくは第二項又は第三項に規定する内国法人若しくは外国法人又は公益信託若しくは加入者保護信託が支払を受けるべき同条第一項に規定する公社債等の利子等について適用し、当該内国法人若しくは外国法人又は公益信託若しくは加入者保護信託が施行日前に支払を受けるべき第一条の規定による改正前の所得税法（以下「旧所得税法」という。）第十一条第一項に規定する公社債等の利子等については、なお従前の例による。 suppl-4151-8/art-2/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-2/par-1 The provisions of Article 11 of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the New Income Tax Act") apply to interest and similar income from a public and corporate bond or similar interest prescribed in paragraph (1) of that Article which a Domestic Corporation or Foreign Corporation, or a charitable trust or participant protection trust, prescribed in paragraph (1) or (2), or paragraph (3), of that Article is to be paid 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 interest and similar income from a public and corporate bond or similar interest prescribed in Article 11, paragraph (1) of the Income Tax Act before amendment by Article 1 (hereinafter referred to as "the Former Income Tax Act") which that Domestic Corporation or Foreign Corporation, or charitable trust or participant protection trust, was to be paid before the Effective Date. machine translation, not official **第二項** 施行日から平成十五年十二月三十一日までの間に支払を受けるべき旧所得税法第十一条第一項に規定する公社債等の利子等については、新所得税法第十一条第一項中「又は貸付信託」とあるのは「若しくは貸付信託」と、「政令で定めるもの」とあるのは「政令で定めるもの又は投資信託及び投資法人に関する法律第二条第二十一項（定義）に規定する投資口で政令で定めるもの」と、「又は収益の分配」とあるのは「若しくは収益の分配又は利益の配当」として、同条の規定を適用する。 suppl-4151-8/art-2/par-2 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-2/par-2 With regard to interest and similar income from a public and corporate bond or similar interest prescribed in Article 11, paragraph (1) of the Former Income Tax Act which is to be paid during the period from the Effective Date to December 31, 2003, the provisions of Article 11 of the New Income Tax Act apply by deeming the phrase "又は貸付信託" (or Loan Trust) in paragraph (1) of that Article to be replaced with "若しくは貸付信託" (or Loan Trust, joining a smaller group of alternatives), the phrase "as provided by Cabinet Order" to be replaced with "as provided by Cabinet Order, or units of investment prescribed in Article 2, paragraph (21) (Definitions) of the Act on Investment Trusts and Investment Corporations which are provided by Cabinet Order", and the phrase "or distributions of proceeds" to be replaced with "or distributions of proceeds or dividends of profits". machine translation, not official ### 第三条（配偶者特別控除に関する経過措置） — Transitional Measures Concerning the Special Spousal Deduction caption: machine translation, not official suppl-4151-8/art-3 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-3 **第一項** 新所得税法第八十三条の二第一項の規定は、平成十六年分以後の所得税について適用し、平成十五年分以前の所得税については、なお従前の例による。 suppl-4151-8/art-3/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-3/par-1 The provisions of Article 83-2, paragraph (1) of the New Income Tax Act apply to income tax for 2004 and subsequent years, and the provisions then in force continue to govern income tax for 2003 and earlier years. machine translation, not official ### 第四条（同族会社等の行為又は計算の否認等に関する経過措置） — Transitional Measures Concerning the Negation of Actions or Calculations by a Family Company caption: machine translation, not official suppl-4151-8/art-4 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-4 **第一項** 新所得税法第百五十七条第一項第二号ハの規定は、法人が施行日以後に行う行為又は計算について適用し、法人が施行日前に行った行為又は計算については、なお従前の例による。 suppl-4151-8/art-4/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-4/par-1 The provisions of Article 157, paragraph (1), item (ii), (c) of the New Income Tax Act apply to actions taken or calculations made by a corporation on or after the Effective Date, and the provisions then in force continue to govern actions taken or calculations made by a corporation before the Effective Date. machine translation, not official ### 第五条（内国法人が支払を受ける報酬又は料金に係る所得税の課税標準に関する経過措置） — Transitional Measures Concerning the Tax Base of Income Taxes on Remuneration or Fees Paid to Domestic Corporations caption: machine translation, not official suppl-4151-8/art-5 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-5 **第一項** 施行日前に内国法人が支払を受けるべき旧所得税法第百七十四条第十号に掲げる報酬又は料金については、なお従前の例による。 suppl-4151-8/art-5/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-5/par-1 The provisions then in force continue to govern remuneration or fees set forth in Article 174, item (x) of the Former Income Tax Act which a Domestic Corporation was to be paid before the Effective Date. machine translation, not official ### 第六条（株式等の譲渡の対価の受領者の告知に関する経過措置） — Transitional Measures Concerning Notice by Recipients of Consideration for Transferring Shares caption: machine translation, not official suppl-4151-8/art-6 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-6 **第一項** 新所得税法第二百二十四条の三の規定は、平成十六年一月一日以後に行われる同条第二項に規定する株式等の譲渡について適用し、同日前に行われた旧所得税法第二百二十四条の三第二項に規定する株式等の譲渡については、なお従前の例による。 suppl-4151-8/art-6/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-6/par-1 The provisions of Article 224-3 of the New Income Tax Act apply to transfers of shares or similar interests prescribed in paragraph (2) of that Article which are made on or after January 1, 2004, and the provisions then in force continue to govern transfers of shares or similar interests prescribed in Article 224-3, paragraph (2) of the Former Income Tax Act which were made before that date. machine translation, not official ### 第七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4151-8/art-7 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-7 **第一項** 第一条の規定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所得税に係る同条の規定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。 suppl-4151-8/art-7/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-7/par-1 The provisions then in force continue to govern the application of penal provisions to conduct engaged in before the provisions of Article 1 come into effect and to conduct engaged in after the provisions of that Article come into effect in relation to income tax that the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions. machine translation, not official ### 第百三十六条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4151-8/art-136 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-136 **第一項** 附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4151-8/art-136/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-136/par-1 Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4151-8/art-1/par-1/item-5/sub-1: 附則第三条 → 所得税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4151-8/art-3 — https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-3 - suppl-4151-8/art-1/par-1/item-5/sub-1: 第六条 → 所得税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4151-8/art-6 — https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-6 - suppl-4151-8/art-2/par-1: 第十一条 → 所得税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/income-tax-act/art-11 - suppl-4151-8/art-2/par-1: 同条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/income-tax-act/art-11/par-1 - suppl-4151-8/art-2/par-1: 第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/income-tax-act/art-11/par-2 - suppl-4151-8/art-2/par-1: 第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/en/income-tax-act/art-11/par-3 - suppl-4151-8/art-2/par-2: 新所得税法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/income-tax-act/art-11/par-1 - suppl-4151-8/art-2/par-2: 投資信託及び投資法人に関する法律第二条第二十一項 → e-Gov law 326AC0100000198, 第二条第二十一項 (Article 2, paragraph (21)), art-2/par-21 — not held in this collection - suppl-4151-8/art-2/par-2: 同条 → 所得税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/income-tax-act/art-11 - suppl-4151-8/art-3/par-1: 新所得税法第八十三条の二第一項 → 所得税法 第八十三条の二第一項 (Article 83-2, paragraph (1)), art-83-2/par-1 — https://japanlaw.org/en/income-tax-act/art-83-2/par-1 - suppl-4151-8/art-4/par-1: 新所得税法第百五十七条第一項第二号 → 所得税法 第百五十七条第一項第二号 (Article 157, paragraph (1), item (ii)), art-157/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-157/par-1/item-2 - suppl-4151-8/art-6/par-1: 新所得税法第二百二十四条の三 → 所得税法 第二百二十四条の三 (Article 224-3), art-224-3 — https://japanlaw.org/en/income-tax-act/art-224-3 - suppl-4151-8/art-6/par-1: 同条第二項 → 所得税法 第二百二十四条の三第二項 (Article 224-3, paragraph (2)), art-224-3/par-2 — https://japanlaw.org/en/income-tax-act/art-224-3/par-2 - suppl-4151-8/art-136/par-1: 附則第二条から前条まで → 所得税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4151-8/art-2 — https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法 附則第一条第一項第五号イ（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-1/par-1/item-5/sub-1 - 所得税法 附則第百三十六条第一項（政令への委任） — https://japanlaw.org/en/income-tax-act/suppl-4151-8/art-136/par-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-20260918T180319-090, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-091, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-021, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T212807-001, translated 2026-09-19 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05