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

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- 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-4221-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-4221-6
- 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 平成二二年三月三一日法律第六号
<sup>suppl-4221-6 · https://japanlaw.org/en/income-tax-act/suppl-4221-6</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-1 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1</sup>

**第一項**  この法律は、平成二十二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-4221-6/art-1/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1/par-1</sup>
This Act comes into effect on April 1, 2010; 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**  次に掲げる規定　平成二十二年六月一日
  <sup>suppl-4221-6/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1/par-1/item-1</sup>
  the following provisions: June 1, 2010
  <sup>machine translation, not official</sup>

    **イ**  第一条中所得税法の目次の改正規定、同法第二百三十八条の改正規定、同法第二百三十九条の改正規定、同法第二百四十条の改正規定、同法第二百四十一条及び第二百四十二条の改正規定、同法第二百四十三条を削る改正規定、同法第二百四十四条の改正規定並びに同条を同法第二百四十三条とする改正規定
    <sup>suppl-4221-6/art-1/par-1/item-1/sub-1 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1/par-1/item-1/sub-1</sup>
    the provisions in Article 1 amending the table of contents of the Income Tax Act, amending Article 238 of that Act, amending Article 239 of that Act, amending Article 240 of that Act, amending Articles 241 and 242 of that Act, deleting Article 243 of that Act, amending Article 244 of that Act, and renumbering that Article as Article 243 of that Act;
    <sup>machine translation, not official</sup>

  **二**  略
  <sup>suppl-4221-6/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1/par-1/item-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成二十二年十月一日
  <sup>suppl-4221-6/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1/par-1/item-3</sup>
  the following provisions: October 1, 2010
  <sup>machine translation, not official</sup>

    **イ**  第一条中所得税法第二十四条第一項の改正規定（「（平成七年法律第百五号）」を削る部分を除く。）、同法第二十五条第一項の改正規定、同法第五十二条第一項の改正規定、同法第五十七条の四第一項の改正規定及び同法第百五十七条第四項の改正規定並びに附則第三条及び第六条の規定
    <sup>suppl-4221-6/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-1</sup>
    the provisions in Article 1 amending Article 24, paragraph (1) of the Income Tax Act (excluding the part deleting "(Act No. 105 of 1995)"), amending Article 25, paragraph (1) of that Act, amending Article 52, paragraph (1) of that Act, amending Article 57-4, paragraph (1) of that Act, and amending Article 157, paragraph (4) of that Act, and the provisions of Articles 3 and 6 of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成二十三年一月一日
  <sup>suppl-4221-6/art-1/par-1/item-4 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1/par-1/item-4</sup>
  the following provisions: January 1, 2011
  <sup>machine translation, not official</sup>

    **イ**  第一条中所得税法第二条第一項の改正規定、同法第七十九条の改正規定、同法第八十三条の改正規定、同法第八十四条の改正規定、同法第八十五条の改正規定、同法第百八十五条及び第百八十六条の改正規定、同法第百八十七条の改正規定、同法第百九十条第二号ハの改正規定、同法第百九十四条第一項の改正規定、同法第百九十五条の改正規定、同法第二百三条の三第一号の改正規定、同法第二百三条の五第一項の改正規定、同法第二百二十四条の五第一項第三号の改正規定（「第五号」を「第六号」に改め、同号を同項第四号とする部分を除く。）、同条第二項第二号の改正規定、同法別表第二の改正規定、同法別表第三の改正規定並びに同法別表第四の改正規定並びに附則第五条、第七条第一項及び第三項、第八条並びに第九条第二項の規定
    <sup>suppl-4221-6/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1/par-1/item-4/sub-1</sup>
    the provisions in Article 1 amending Article 2, paragraph (1) of the Income Tax Act, amending Article 79 of that Act, amending Article 83 of that Act, amending Article 84 of that Act, amending Article 85 of that Act, amending Articles 185 and 186 of that Act, amending Article 187 of that Act, amending Article 190, item (ii), (c) of that Act, amending Article 194, paragraph (1) of that Act, amending Article 195 of that Act, amending Article 203-3, item (i) of that Act, amending Article 203-5, paragraph (1) of that Act, amending Article 224-5, paragraph (1), item (iii) of that Act (excluding the part replacing "item (v)" with "item (vi)" and renumbering that item as item (iv) of that paragraph), amending paragraph (2), item (ii) of that Article, amending Appended Table II of that Act, amending Appended Table III of that Act, and amending Appended Table IV of that Act, and the provisions of Article 5, Article 7, paragraphs (1) and (3), Article 8, and Article 9, paragraph (2) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **五**  略
  <sup>suppl-4221-6/art-1/par-1/item-5 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1/par-1/item-5</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **六**  次に掲げる規定　平成二十四年一月一日
  <sup>suppl-4221-6/art-1/par-1/item-6 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1/par-1/item-6</sup>
  the following provisions: January 1, 2012
  <sup>machine translation, not official</sup>

    **イ**  第一条中所得税法第七十六条の改正規定、同法第七十七条第二項第一号の改正規定（「前条第三項第四号」を「前条第六項第四号」に改める部分に限る。）、同法第百九十条第二号ロの改正規定、同法第百九十六条の改正規定及び同法第二百七条第一号の改正規定並びに附則第四条並びに第七条第二項及び第四項の規定
    <sup>suppl-4221-6/art-1/par-1/item-6/sub-1 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1/par-1/item-6/sub-1</sup>
    the provisions in Article 1 amending Article 76 of the Income Tax Act, amending Article 77, paragraph (2), item (i) of that Act (limited to the part replacing "paragraph (3), item (iv) of the preceding Article" with "paragraph (6), item (iv) of the preceding Article"), amending Article 190, item (ii), (b) of that Act, amending Article 196 of that Act, and amending Article 207, item (i) of that Act, and the provisions of Article 4 and Article 7, paragraphs (2) and (4) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **七及び七の二**  略
  <sup>suppl-4221-6/art-1/par-1/item-7-to-7-2 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1/par-1/item-7-to-7-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **八**  第一条中所得税法第二百二十四条の五第一項第一号の改正規定、同項第五号を同項第六号とし、同項第四号を同項第五号とする改正規定、同項第三号の改正規定（「第五号」を「第六号」に改め、同号を同項第四号とする部分に限る。）、同項第二号の次に一号を加える改正規定及び同条第二項第一号の改正規定並びに附則第九条第一項の規定　商品取引所法及び商品投資に係る事業の規制に関する法律の一部を改正する法律（平成二十一年法律第七十四号）の施行の日
  <sup>suppl-4221-6/art-1/par-1/item-8 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1/par-1/item-8</sup>
  the provisions in Article 1 amending Article 224-5, paragraph (1), item (i) of the Income Tax Act, renumbering item (v) of that paragraph as item (vi) of that paragraph and item (iv) of that paragraph as item (v) of that paragraph, amending item (iii) of that paragraph (limited to the part replacing "item (v)" with "item (vi)" and renumbering that item as item (iv) of that paragraph), adding one item after item (ii) of that paragraph, and amending paragraph (2), item (i) of that Article, and the provisions of Article 9, paragraph (1) of the Supplementary Provisions: the date on which the Act Partially Amending the Commodity Exchange Act and the Act on Regulation of Business Pertaining to Commodity Investment (Act No. 74 of 2009) comes into effect.
  <sup>machine translation, not official</sup>

### 第二条（所得税法の一部改正に伴う経過措置の原則） — Principle for Transitional Measures upon the Partial Amendment of the Income Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-2 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-2</sup>

**第一項**  この附則に別段の定めがあるものを除き、第一条の規定による改正後の所得税法（以下附則第九条まで及び第四十九条において「新所得税法」という。）の規定は、平成二十二年分以後の所得税について適用し、平成二十一年分以前の所得税については、なお従前の例による。
<sup>suppl-4221-6/art-2/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-2/par-1</sup>
Unless otherwise provided for in these Supplementary Provisions, the provisions of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "new Income Tax Act" up to Article 9 and in Article 49 of the Supplementary Provisions) apply to income tax for 2010 and subsequent years, and the provisions then in force continue to govern income tax for 2009 and prior years.
<sup>machine translation, not official</sup>

### 第三条（株式交換等に係る譲渡所得等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Capital Gains Due to Share Exchange and Similar Transactions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-3 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-3</sup>

**第一項**  新所得税法第五十七条の四第一項の規定は、個人が平成二十二年十月一日以後に行う同項に規定する株式交換又は適格株式交換による同項に規定する旧株の譲渡又は贈与について適用し、個人が同日前に行った第一条の規定による改正前の所得税法（以下附則第九条まで及び第四十九条において「旧所得税法」という。）第五十七条の四第一項に規定する株式交換による同項に規定する旧株の譲渡については、なお従前の例による。
<sup>suppl-4221-6/art-3/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-3/par-1</sup>
Article 57-4, paragraph (1) of the new Income Tax Act applies to a transfer or gift of old shares as prescribed in that paragraph through a share exchange or qualified share exchange as prescribed in that paragraph which an individual effects on or after October 1, 2010, and the provisions then in force continue to govern a transfer of old shares as prescribed in Article 57-4, paragraph (1) of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 9 and in Article 49 of the Supplementary Provisions) through a share exchange as prescribed in that paragraph which an individual effected before that date.
<sup>machine translation, not official</sup>

### 第四条（生命保険料控除に関する経過措置） — Transitional Measures Concerning the Life Insurance Premium Deduction
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-4 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-4</sup>

**第一項**  新所得税法第七十六条の規定は、平成二十四年分以後の所得税について適用し、平成二十三年分以前の所得税については、なお従前の例による。
<sup>suppl-4221-6/art-4/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-4/par-1</sup>
Article 76 of the new Income Tax Act applies to income tax for 2012 and subsequent years, and the provisions then in force continue to govern income tax for 2011 and prior years.
<sup>machine translation, not official</sup>

### 第五条（障害者控除、扶養控除等に関する経過措置） — Transitional Measures Concerning the Disability Deduction, the Deduction for Dependents, and Similar Deductions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-5 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-5</sup>

**第一項**  新所得税法第七十九条、第八十四条及び第八十五条の規定は、平成二十三年分以後の所得税について適用し、平成二十二年分以前の所得税については、なお従前の例による。
<sup>suppl-4221-6/art-5/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-5/par-1</sup>
Articles 79, 84, and 85 of the new Income Tax Act apply to income tax for 2011 and subsequent years, and the provisions then in force continue to govern income tax for 2010 and prior years.
<sup>machine translation, not official</sup>

### 第六条（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 and Similar Matters
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-6 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-6</sup>

**第一項**  新所得税法第百五十七条第四項の規定は、平成二十二年十月一日以後に同項に規定する合併等（同項に規定する現物分配のうち、残余財産の分配にあっては同日以後の解散によるものに限る。）が行われる場合について適用し、同日前に旧所得税法第百五十七条第四項に規定する合併等が行われた場合については、なお従前の例による。
<sup>suppl-4221-6/art-6/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-6/par-1</sup>
Article 157, paragraph (4) of the new Income Tax Act applies in the case where a merger or similar process as prescribed in that paragraph (with regard to a distribution in kind as prescribed in that paragraph that is a distribution of residual assets, limited to one resulting from a dissolution on or after October 1, 2010) is effected on or after that date, and the provisions then in force continue to govern the case where a merger or similar process as prescribed in Article 157, paragraph (4) of the former Income Tax Act was effected before that date.
<sup>machine translation, not official</sup>

### 第七条（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-4221-6/art-7 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-7</sup>

**第一項**  新所得税法第四編第二章第一節の規定、新所得税法第百九十条（第二号ハに係る部分に限る。）の規定及び新所得税法別表第二から別表第四までは、平成二十三年一月一日以後に支払うべき新所得税法第百八十三条第一項に規定する給与等について適用し、同日前に支払うべき旧所得税法第百八十三条第一項に規定する給与等については、なお従前の例による。
<sup>suppl-4221-6/art-7/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-7/par-1</sup>
The provisions of Part IV, Chapter II, Section 1 of the new Income Tax Act, the provisions of Article 190 of the new Income Tax Act (limited to the part concerning item (ii), (c)), and Appended Tables II through IV of the new Income Tax Act apply to salaries or other wages as prescribed in Article 183, paragraph (1) of the new Income Tax Act which are to be paid on or after January 1, 2011, and the provisions then in force continue to govern salaries or other wages as prescribed in Article 183, paragraph (1) of the former Income Tax Act which were to be paid before that date.
<sup>machine translation, not official</sup>

**第二項**  新所得税法第百九十条（第二号ロに係る部分に限る。）の規定は、平成二十四年一月一日以後に支払うべき新所得税法第百八十三条第一項に規定する給与等について適用し、同日前に支払うべき旧所得税法第百八十三条第一項に規定する給与等については、なお従前の例による。
<sup>suppl-4221-6/art-7/par-2 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-7/par-2</sup>
Article 190 of the new Income Tax Act (limited to the part concerning item (ii), (b)) applies to salaries or other wages as prescribed in Article 183, paragraph (1) of the new Income Tax Act which are to be paid on or after January 1, 2012, and the provisions then in force continue to govern salaries or other wages as prescribed in Article 183, paragraph (1) of the former Income Tax Act which were to be paid before that date.
<sup>machine translation, not official</sup>

**第三項**  新所得税法第百九十四条第一項並びに第百九十五条第一項及び第三項の規定は、平成二十三年一月一日以後に提出する新所得税法第百九十四条第四項に規定する給与所得者の扶養控除等申告書及び新所得税法第百九十五条第四項に規定する従たる給与についての扶養控除等申告書について適用する。
<sup>suppl-4221-6/art-7/par-3 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-7/par-3</sup>
Article 194, paragraph (1) and Article 195, paragraphs (1) and (3) of the new Income Tax Act apply to salary income earners' returns for deduction for Dependents, etc. as prescribed in Article 194, paragraph (4) of the new Income Tax Act and returns for deduction for Dependents, etc. regarding secondary salaries as prescribed in Article 195, paragraph (4) of the new Income Tax Act which are submitted on or after January 1, 2011.
<sup>machine translation, not official</sup>

**第四項**  新所得税法第百九十六条第一項及び第二項の規定は、平成二十四年一月一日以後に提出する同条第三項に規定する給与所得者の保険料控除申告書について適用する。
<sup>suppl-4221-6/art-7/par-4 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-7/par-4</sup>
Article 196, paragraphs (1) and (2) of the new Income Tax Act apply to salary income earners' returns for insurance premium deduction as prescribed in paragraph (3) of that Article which are submitted on or after January 1, 2012.
<sup>machine translation, not official</sup>

### 第八条（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 and Retirement Packages
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-8 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-8</sup>

**第一項**  新所得税法第二百三条の三の規定は、平成二十三年一月一日以後に支払うべき新所得税法第二百三条の二に規定する公的年金等について適用し、同日前に支払うべき旧所得税法第二百三条の二に規定する公的年金等については、なお従前の例による。
<sup>suppl-4221-6/art-8/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-8/par-1</sup>
Article 203-3 of the new Income Tax Act applies to public pensions or retirement packages as prescribed in Article 203-2 of the new Income Tax Act which are to be paid on or after January 1, 2011, and the provisions then in force continue to govern public pensions or retirement packages as prescribed in Article 203-2 of the former Income Tax Act which were to be paid before that date.
<sup>machine translation, not official</sup>

**第二項**  新所得税法第二百三条の五第一項の規定は、平成二十三年一月一日以後に提出する同条第八項に規定する公的年金等の受給者の扶養親族等申告書について適用する。
<sup>suppl-4221-6/art-8/par-2 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-8/par-2</sup>
Article 203-5, paragraph (1) of the new Income Tax Act applies to returns for Dependents, etc. by recipients of public pensions or retirement packages as prescribed in paragraph (8) of that Article which are submitted on or after January 1, 2011.
<sup>machine translation, not official</sup>

### 第九条（告知、支払調書及び支払通知書に関する経過措置） — Transitional Measures Concerning Notices, Payment Reports, and Notices of Payment
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-9 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-9</sup>

**第一項**  新所得税法第二百二十四条の五（第一項第一号及び第三号に係る部分に限る。）及びこれらの号に係る新所得税法第二百二十五条第一項（第十三号に係る部分に限る。）の規定は、新所得税法第二百二十四条の五第二項に規定する先物取引のうち同項第一号に掲げる商品先物取引、外国商品市場取引又は店頭商品デリバティブ取引に係る同項に規定する差金等決済で附則第一条第八号に定める日以後に行われるものについて適用し、旧所得税法第二百二十四条の五第二項に規定する先物取引のうち同項第一号に掲げる商品先物取引に係る同項に規定する差金等決済で同日前に行われたものについては、なお従前の例による。
<sup>suppl-4221-6/art-9/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-9/par-1</sup>
Article 224-5 of the new Income Tax Act (limited to the part concerning paragraph (1), items (i) and (iii)) and Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (xiii)) as it relates to those items apply to the payment of the difference or other settlement as prescribed in Article 224-5, paragraph (2) of the new Income Tax Act of a futures contract as prescribed in that paragraph that is a commodity futures contract, foreign commodity market transaction, or over-the-counter commodity derivatives transaction set forth in item (i) of that paragraph, which is effected on or after the date specified in Article 1, item (viii) of the Supplementary Provisions, and the provisions then in force continue to govern the payment of the difference or other settlement as prescribed in Article 224-5, paragraph (2) of the former Income Tax Act of a futures contract as prescribed in that paragraph that is a commodity futures contract set forth in item (i) of that paragraph, which was effected before that date.
<sup>machine translation, not official</sup>

**第二項**  新所得税法第二百二十四条の五（第一項第四号に係る部分に限る。）及び同号に係る新所得税法第二百二十五条第一項（第十三号に係る部分に限る。）の規定は、新所得税法第二百二十四条の五第二項に規定する先物取引のうち同項第二号に掲げる市場デリバティブ取引、外国市場デリバティブ取引又は店頭デリバティブ取引に係る同項に規定する差金等決済で平成二十三年一月一日以後に行われるものについて適用し、旧所得税法第二百二十四条の五第二項に規定する先物取引のうち同項第二号に掲げる市場デリバティブ取引又は店頭デリバティブ取引に係る同項に規定する差金等決済で同日前に行われたものについては、なお従前の例による。
<sup>suppl-4221-6/art-9/par-2 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-9/par-2</sup>
Article 224-5 of the new Income Tax Act (limited to the part concerning paragraph (1), item (iv)) and Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (xiii)) as it relates to that item apply to the payment of the difference or other settlement as prescribed in Article 224-5, paragraph (2) of the new Income Tax Act of a futures contract as prescribed in that paragraph that is a market derivatives transaction, foreign market derivatives transaction, or over-the-counter derivatives transaction set forth in item (ii) of that paragraph, which is effected on or after January 1, 2011, and the provisions then in force continue to govern the payment of the difference or other settlement as prescribed in Article 224-5, paragraph (2) of the former Income Tax Act of a futures contract as prescribed in that paragraph that is a market derivatives transaction or over-the-counter derivatives transaction set forth in item (ii) of that paragraph, which was effected before that date.
<sup>machine translation, not official</sup>

**第三項**  新所得税法第二百二十五条第一項（第六号に係る部分に限る。）の規定は、この法律の施行の日（以下「施行日」という。）以後に支払うべき同号に規定する報酬について適用し、施行日前に支払うべき旧所得税法第二百二十五条第一項第六号に規定する報酬については、なお従前の例による。
<sup>suppl-4221-6/art-9/par-3 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-9/par-3</sup>
Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (vi)) applies to remuneration as prescribed in that item which 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 remuneration as prescribed in Article 225, paragraph (1), item (vi) of the former Income Tax Act which was to be paid before the Effective Date.
<sup>machine translation, not official</sup>

**第四項**  施行日から平成二十二年十二月三十一日までの間における新所得税法第二百二十五条第一項（第六号に係る部分に限る。）の規定の適用については、同号中「共済に係る契約」とあるのは、「共済に係る契約（農業協同組合法第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合の締結した共済に係る契約その他政令で定める共済に係る契約を除く。）」とする。
<sup>suppl-4221-6/art-9/par-4 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-9/par-4</sup>
With regard to the application of Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (vi)) during the period from the Effective Date to December 31, 2010, the phrase "contract for mutual aid" in that item is deemed to be replaced with "contract for mutual aid (other than a contract for mutual aid concluded by an agricultural co-operative conducting the business referred to in Article 10, paragraph (1), item (x) (Mutual Aid Facilities) of the Agricultural Co-operatives Act, or any other contract for mutual aid specified by Cabinet Order)".
<sup>machine translation, not official</sup>

**第五項**  新所得税法第二百二十五条第二項の規定は、同項に規定する支払の確定した日が施行日以後である同項第一号に規定する収益の分配及び同項第二号に規定する剰余金の配当、利益の配当又は剰余金の分配とみなされるものについて適用し、旧所得税法第二百二十五条第二項に規定する支払の確定した日が施行日前である同項第一号に規定する収益の分配及び同項第二号に規定する剰余金の配当、利益の配当又は剰余金の分配とみなされるものについては、なお従前の例による。
<sup>suppl-4221-6/art-9/par-5 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-9/par-5</sup>
Article 225, paragraph (2) of the new Income Tax Act applies to distributions of proceeds as prescribed in item (i) of that paragraph and amounts deemed to be a dividend of surplus, dividend of profits, or distribution of surplus as prescribed in item (ii) of that paragraph for which the day on which the decision to pay is finalized as prescribed in that paragraph falls on or after the Effective Date, and the provisions then in force continue to govern distributions of proceeds as prescribed in item (i) of Article 225, paragraph (2) of the former Income Tax Act and amounts deemed to be a dividend of surplus, dividend of profits, or distribution of surplus as prescribed in item (ii) of that paragraph for which the day on which the decision to pay was finalized as prescribed in that paragraph falls before the Effective Date.
<sup>machine translation, not official</sup>

### 第百四十六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-146 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-146</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-4221-6/art-146/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-146/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>

### 第百四十七条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4221-6/art-147 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-147</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-4221-6/art-147/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-147/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>

---

## Cites
- suppl-4221-6/art-1/par-1/item-3/sub-1: 附則第三条 → 所得税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4221-6/art-3 — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-3
- suppl-4221-6/art-1/par-1/item-3/sub-1: 第六条 → 所得税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4221-6/art-6 — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-6
- suppl-4221-6/art-1/par-1/item-4/sub-1: 附則第五条 → 所得税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4221-6/art-5 — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-5
- suppl-4221-6/art-1/par-1/item-4/sub-1: 第七条第一項 → 所得税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4221-6/art-7/par-1 — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-7/par-1
- suppl-4221-6/art-1/par-1/item-4/sub-1: 第三項 → 所得税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4221-6/art-7/par-3 — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-7/par-3
- suppl-4221-6/art-1/par-1/item-4/sub-1: 第八条 → 所得税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4221-6/art-8 — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-8
- suppl-4221-6/art-1/par-1/item-4/sub-1: 第九条第二項 → 所得税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4221-6/art-9/par-2 — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-9/par-2
- suppl-4221-6/art-1/par-1/item-6/sub-1: 附則第四条 → 所得税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4221-6/art-4 — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-4
- suppl-4221-6/art-1/par-1/item-6/sub-1: 第七条第二項 → 所得税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4221-6/art-7/par-2 — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-7/par-2
- suppl-4221-6/art-1/par-1/item-6/sub-1: 第四項 → 所得税法 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4221-6/art-7/par-4 — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-7/par-4
- suppl-4221-6/art-1/par-1/item-8: 附則第九条第一項 → 所得税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4221-6/art-9/par-1 — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-9/par-1
- suppl-4221-6/art-2/par-1: 附則第九条 → 所得税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4221-6/art-9 — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-9
- suppl-4221-6/art-3/par-1: 新所得税法第五十七条の四第一項 → 所得税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/income-tax-act/art-57-4/par-1
- suppl-4221-6/art-3/par-1: 附則第九条 → 所得税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4221-6/art-9 — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-9
- suppl-4221-6/art-4/par-1: 新所得税法第七十六条 → 所得税法 第七十六条 (Article 76), art-76 — https://japanlaw.org/en/income-tax-act/art-76
- suppl-4221-6/art-5/par-1: 新所得税法第七十九条 → 所得税法 第七十九条 (Article 79), art-79 — https://japanlaw.org/en/income-tax-act/art-79
- suppl-4221-6/art-5/par-1: 第八十四条 → 所得税法 第八十四条 (Article 84), art-84 — https://japanlaw.org/en/income-tax-act/art-84
- suppl-4221-6/art-5/par-1: 第八十五条 → 所得税法 第八十五条 (Article 85), art-85 — https://japanlaw.org/en/income-tax-act/art-85
- suppl-4221-6/art-6/par-1: 新所得税法第百五十七条第四項 → 所得税法 第百五十七条第四項 (Article 157, paragraph (4)), art-157/par-4 — https://japanlaw.org/en/income-tax-act/art-157/par-4
- suppl-4221-6/art-7/par-1: 新所得税法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190
- suppl-4221-6/art-7/par-1: 第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2
- suppl-4221-6/art-7/par-1: 新所得税法別表第二から別表第四まで → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/en/income-tax-act/appdx-2
- suppl-4221-6/art-7/par-1: 新所得税法別表第二から別表第四まで → 所得税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/en/income-tax-act/appdx-3
- suppl-4221-6/art-7/par-1: 新所得税法別表第二から別表第四まで → 所得税法 別表第四 (Appended Table 4), appdx-4 — https://japanlaw.org/en/income-tax-act/appdx-4
- suppl-4221-6/art-7/par-1: 新所得税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-4221-6/art-7/par-2: 新所得税法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190
- suppl-4221-6/art-7/par-2: 第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2
- suppl-4221-6/art-7/par-2: 新所得税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-4221-6/art-7/par-3: 新所得税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-4221-6/art-7/par-3: 第百九十五条第一項 → 所得税法 第百九十五条第一項 (Article 195, paragraph (1)), art-195/par-1 — https://japanlaw.org/en/income-tax-act/art-195/par-1
- suppl-4221-6/art-7/par-3: 第三項 → 所得税法 第百九十五条第四項 (Article 195, paragraph (4)), art-195/par-4 — https://japanlaw.org/en/income-tax-act/art-195/par-4
- suppl-4221-6/art-7/par-3: 新所得税法第百九十四条第四項 → 所得税法 第百九十四条第五項 (Article 194, paragraph (5)), art-194/par-5 — https://japanlaw.org/en/income-tax-act/art-194/par-5
- suppl-4221-6/art-7/par-4: 新所得税法第百九十六条第一項 → 所得税法 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/en/income-tax-act/art-196/par-1
- suppl-4221-6/art-7/par-4: 第二項 → 所得税法 第百九十六条第二項 (Article 196, paragraph (2)), art-196/par-2 — https://japanlaw.org/en/income-tax-act/art-196/par-2
- suppl-4221-6/art-7/par-4: 同条第三項 → 所得税法 第百九十六条第三項 (Article 196, paragraph (3)), art-196/par-3 — https://japanlaw.org/en/income-tax-act/art-196/par-3
- suppl-4221-6/art-8/par-1: 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/art-203-3
- suppl-4221-6/art-8/par-1: 新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
- suppl-4221-6/art-8/par-2: 新所得税法第二百三条の五第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/en/income-tax-act/art-203-6/par-1
- suppl-4221-6/art-9/par-1: 新所得税法第二百二十四条の五 → 所得税法 第二百二十四条の五 (Article 224-5), art-224-5 — https://japanlaw.org/en/income-tax-act/art-224-5
- suppl-4221-6/art-9/par-1: 第一項第一号 → 所得税法 第二百二十四条の五第一項第一号 (Article 224-5, paragraph (1), item (i)), art-224-5/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-224-5/par-1/item-1
- suppl-4221-6/art-9/par-1: 第三号 → 所得税法 第二百二十四条の五第一項第三号 (Article 224-5, paragraph (1), item (iii)), art-224-5/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-224-5/par-1/item-3
- suppl-4221-6/art-9/par-1: 新所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/en/income-tax-act/art-225/par-1
- suppl-4221-6/art-9/par-1: 第十三号 → 所得税法 第二百二十五条第一項第十三号 (Article 225, paragraph (1), item (xiii)), art-225/par-1/item-13 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-13
- suppl-4221-6/art-9/par-1: 新所得税法第二百二十四条の五第二項 → 所得税法 第二百二十四条の五第二項 (Article 224-5, paragraph (2)), art-224-5/par-2 — https://japanlaw.org/en/income-tax-act/art-224-5/par-2
- suppl-4221-6/art-9/par-1: 同項第一号 → 所得税法 第二百二十四条の五第二項第一号 (Article 224-5, paragraph (2), item (i)), art-224-5/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-224-5/par-2/item-1
- suppl-4221-6/art-9/par-1: 附則第一条第八号 → 所得税法 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4221-6/art-1/par-1/item-8 — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1/par-1/item-8
- suppl-4221-6/art-9/par-2: 新所得税法第二百二十四条の五 → 所得税法 第二百二十四条の五 (Article 224-5), art-224-5 — https://japanlaw.org/en/income-tax-act/art-224-5
- suppl-4221-6/art-9/par-2: 第一項第四号 → 所得税法 第二百二十四条の五第一項第四号 (Article 224-5, paragraph (1), item (iv)), art-224-5/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-224-5/par-1/item-4
- suppl-4221-6/art-9/par-2: 新所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/en/income-tax-act/art-225/par-1
- suppl-4221-6/art-9/par-2: 第十三号 → 所得税法 第二百二十五条第一項第十三号 (Article 225, paragraph (1), item (xiii)), art-225/par-1/item-13 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-13
- suppl-4221-6/art-9/par-2: 新所得税法第二百二十四条の五第二項 → 所得税法 第二百二十四条の五第二項 (Article 224-5, paragraph (2)), art-224-5/par-2 — https://japanlaw.org/en/income-tax-act/art-224-5/par-2
- suppl-4221-6/art-9/par-2: 同項第二号 → 所得税法 第二百二十四条の五第二項第二号 (Article 224-5, paragraph (2), item (ii)), art-224-5/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-224-5/par-2/item-2
- suppl-4221-6/art-9/par-3: 新所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/en/income-tax-act/art-225/par-1
- suppl-4221-6/art-9/par-3: 第六号 → 所得税法 第二百二十五条第一項第六号 (Article 225, paragraph (1), item (vi)), art-225/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-6
- suppl-4221-6/art-9/par-4: 新所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/en/income-tax-act/art-225/par-1
- suppl-4221-6/art-9/par-4: 第六号 → 所得税法 第二百二十五条第一項第六号 (Article 225, paragraph (1), item (vi)), art-225/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-6
- suppl-4221-6/art-9/par-4: 農業協同組合法第十条第一項第十号 → e-Gov law 322AC0000000132, 第十条第一項第十号 (Article 10, paragraph (1), item (x)), art-10/par-1/item-10 — not held in this collection
- suppl-4221-6/art-9/par-5: 新所得税法第二百二十五条第二項 → 所得税法 第二百二十五条第二項 (Article 225, paragraph (2)), art-225/par-2 — https://japanlaw.org/en/income-tax-act/art-225/par-2
- suppl-4221-6/art-9/par-5: 同項第一号 → 所得税法 第二百二十五条第二項第一号 (Article 225, paragraph (2), item (i)), art-225/par-2/item-1 — https://japanlaw.org/en/income-tax-act/art-225/par-2/item-1
- suppl-4221-6/art-9/par-5: 同項第二号 → 所得税法 第二百二十五条第二項第二号 (Article 225, paragraph (2), item (ii)), art-225/par-2/item-2 — https://japanlaw.org/en/income-tax-act/art-225/par-2/item-2
- suppl-4221-6/art-146/par-1: 附則第一条 → 所得税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4221-6/art-1 — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1
- suppl-4221-6/art-146/par-1: この条 → 所得税法 附則第百四十六条 (Supplementary Provisions, Article 146), suppl-4221-6/art-146 — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-146

## Cited by

8 provisions cite this one. No official source publishes this direction.

- 所得税法 附則第一条第一項第三号イ（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1/par-1/item-3/sub-1
- 所得税法 附則第一条第一項第四号イ（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1/par-1/item-4/sub-1
- 所得税法 附則第一条第一項第六号イ（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1/par-1/item-6/sub-1
- 所得税法 附則第一条第一項第八号（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-1/par-1/item-8
- 所得税法 附則第二条第一項（所得税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-2/par-1
- 所得税法 附則第三条第一項（株式交換等に係る譲渡所得等の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-3/par-1
- 所得税法 附則第九条第一項（告知、支払調書及び支払通知書に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-9/par-1
- 所得税法 附則第百四十六条第一項（罰則に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4221-6/art-146/par-1

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## 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-20260918T180319-107, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-108, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T212807-001, translated 2026-09-19
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-20261012T191019-002, translated 2026-10-13
- This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05