# 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-4291-4. 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-4291-4` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-4291-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/suppl-4291-4 - Every provision below carries its address and both URLs 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 平成二九年三月三一日法律第四号 suppl-4291-4 · https://japanlaw.org/en/income-tax-act/suppl-4291-4 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4291-4/art-1 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-1 **第一項** この法律は、平成二十九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-4291-4/art-1/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-1/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-1/par-1 This Act comes into effect on April 1, 2017; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一及び二** 略 suppl-4291-4/art-1/par-1/item-1-to-2 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-1/par-1/item-1-to-2 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-1/par-1/item-1-to-2 Omitted machine translation, not official **三** 次に掲げる規定　平成二十九年十月一日 suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-1/par-1/item-3 the following provisions: October 1, 2017; machine translation, not official **イ** 第一条中所得税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八条の規定 suppl-4291-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-1/par-1/item-3/sub-1 the provisions in Article 1 amending Article 57-4, paragraph (1) of the Income Tax Act and amending Article 157, paragraph (4) of that Act, and the provisions of Article 8 of the Supplementary Provisions. machine translation, not official **四** 次に掲げる規定　平成三十年一月一日 suppl-4291-4/art-1/par-1/item-4 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-1/par-1/item-4 the following provisions: January 1, 2018; machine translation, not official **イ** 第一条中所得税法第二条第一項の改正規定、同法第七十九条第二項及び第三項の改正規定、同法第八十三条第一項の改正規定、同法第八十三条の二の改正規定、同法第八十五条の改正規定、同法第百二十条の改正規定、同法第百二十二条第三項の改正規定、同法第百二十三条第三項の改正規定、同法第百二十五条第四項及び第百二十七条第四項の改正規定、同法第百六十六条の改正規定、同法第百八十五条第一項の改正規定、同法第百八十六条第一項第一号イ及びロ並びに第二項第一号の改正規定、同法第百八十七条の改正規定、同法第百九十条第二号の改正規定、同法第百九十四条の改正規定、同法第百九十五条の改正規定、同法第百九十五条の二（見出しを含む。）の改正規定、同法第百九十八条第六項の改正規定、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六条、第七条、第九条、第十条、第百二十二条及び第百二十三条の規定 suppl-4291-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-1/par-1/item-4/sub-1 the provisions in Article 1 amending Article 2, paragraph (1) of the Income Tax Act, amending Article 79, paragraphs (2) and (3) of that Act, amending Article 83, paragraph (1) of that Act, amending Article 83-2 of that Act, amending Article 85 of that Act, amending Article 120 of that Act, amending Article 122, paragraph (3) of that Act, amending Article 123, paragraph (3) of that Act, amending Article 125, paragraph (4) and Article 127, paragraph (4) of that Act, amending Article 166 of that Act, amending Article 185, paragraph (1) of that Act, amending Article 186, paragraph (1), item (i), (a) and (b) and paragraph (2), item (i) of that Act, amending Article 187 of that Act, amending Article 190, item (ii) of that Act, amending Article 194 of that Act, amending Article 195 of that Act, amending Article 195-2 of that Act (including its heading), amending Article 198, paragraph (6) of that Act, amending Article 203-3, item (i) of that Act, amending Article 203-5 of that Act, 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 Articles 6, 7, 9, 10, 122, and 123 of the Supplementary Provisions. machine translation, not official **五** 次に掲げる規定　平成三十年四月一日 suppl-4291-4/art-1/par-1/item-5 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-1/par-1/item-5 the following provisions: April 1, 2018. machine translation, not official **イ** 第一条中所得税法第二百二十八条の四第四項の改正規定 suppl-4291-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-1/par-1/item-5/sub-1 the provisions in Article 1 amending Article 228-4, paragraph (4) of the Income Tax Act. machine translation, not official ### 第二条（課税所得の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Taxable Income caption: machine translation, not official suppl-4291-4/art-2 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-2 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-2 **第一項** 第一条の規定による改正後の所得税法（以下附則第十条まで及び第五十八条において「新所得税法」という。）第七条第一項（第二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。）以後に行う有価証券の譲渡により生ずる所得について適用し、施行日前に行った有価証券の譲渡により生ずる所得については、なお従前の例による。 suppl-4291-4/art-2/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-2/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-2/par-1 The provisions of Article 7, paragraph (1) (limited to the part concerning item (ii)) of the Income Tax Act as amended by Article 1 (hereinafter referred to as the "new Income Tax Act" up to Article 10 and in Article 58 of the Supplementary Provisions) apply to income arising from a transfer of Securities made 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 income arising from a transfer of Securities made before the Effective Date. machine translation, not official ### 第三条（納税地の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Place for Tax Payment caption: machine translation, not official suppl-4291-4/art-3 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-3 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-3 **第一項** 新所得税法第十六条第三項から第五項までの規定は、施行日以後の同条第一項、第二項又は第五項の規定による所得税の納税地の変更について適用し、施行日前の第一条の規定による改正前の所得税法（以下附則第十条までにおいて「旧所得税法」という。）第十六条第一項、第二項又は第五項の規定による所得税の納税地の変更については、なお従前の例による。 suppl-4291-4/art-3/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-3/par-1 The provisions of Article 16, paragraphs (3) through (5) of the New Income Tax Act apply to a change of the place for tax payment for income tax under the provisions of paragraph (1), (2), or (5) of that Article made on or after the Effective Date, and the provisions then in force continue to govern a change of the place for tax payment for income tax under the provisions of Article 16, paragraph (1), (2), or (5) of the Income Tax Act before the amendment by Article 1 (hereinafter referred to as the "Former Income Tax Act" up to Article 10 of the Supplementary Provisions) made before the Effective Date. machine translation, not official ### 第四条（納税地の異動の届出に関する経過措置） — Transitional Measures Concerning Notification of a Relocation of the Place for Tax Payment caption: machine translation, not official suppl-4291-4/art-4 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-4 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-4 **第一項** 新所得税法第二十条の規定は、施行日以後の所得税の納税地の異動について適用し、施行日前の所得税の納税地の異動については、なお従前の例による。 suppl-4291-4/art-4/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-4/par-1 The provisions of Article 20 of the New Income Tax Act apply to a relocation of the place for tax payment for income tax on or after the Effective Date, and the provisions then in force continue to govern a relocation of the place for tax payment for income tax before the Effective Date. machine translation, not official ### 第五条（配当所得に関する経過措置） — Transitional Measures Concerning Dividend Income caption: machine translation, not official suppl-4291-4/art-5 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-5 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-5 **第一項** 新所得税法第二十四条第一項及び第二十五条第一項（第三号及び第四号に係る部分に限る。）の規定は、施行日以後に行われる新所得税法第二十四条第一項に規定する株式分配について適用する。 suppl-4291-4/art-5/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-5/par-1 The provisions of Article 24, paragraph (1) and Article 25, paragraph (1) (limited to the part concerning items (iii) and (iv)) of the New Income Tax Act apply to a share distribution as prescribed in Article 24, paragraph (1) of the New Income Tax Act that is carried out on or after the Effective Date. machine translation, not official ### 第六条（配偶者控除、配偶者特別控除等に関する経過措置） — Transitional Measures Concerning the Spousal Deduction, the Special Spousal Deduction, and Related Deductions caption: machine translation, not official suppl-4291-4/art-6 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-6 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-6 **第一項** 新所得税法第八十三条、第八十三条の二及び第八十五条の規定は、平成三十年分以後の所得税について適用し、平成二十九年分以前の所得税については、なお従前の例による。 suppl-4291-4/art-6/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-6/par-1 The provisions of Articles 83, 83-2, and 85 of the New Income Tax Act apply to income tax for tax year 2018 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 2017 and earlier tax years. machine translation, not official ### 第七条（確定申告書の添付書類に関する経過措置） — Transitional Measures Concerning Documents Attached to a Tax Return caption: machine translation, not official suppl-4291-4/art-7 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-7 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-7 **第一項** 新所得税法第百二十条第三項から第五項まで（これらの規定を新所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）の規定は、平成三十年一月一日以後に平成二十九年分以後の所得税に係る確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合及び同日以後に平成二十八年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。 suppl-4291-4/art-7/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-7/par-1 The provisions of Article 120, paragraphs (3) through (5) of the new Income Tax Act (including as those provisions are applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4), and Article 127, paragraph (4) of the new Income Tax Act) apply in the case where a Tax Return for income tax for tax year 2017 or a subsequent tax year is filed on or after January 1, 2018, and the provisions then in force continue to govern the case where a Tax Return was filed before that date and the case where a Tax Return for income tax for tax year 2016 or an earlier tax year is filed on or after that date. machine translation, not official **第二項** 平成三十年一月一日以後に平成二十九年から令和元年（平成三十一年一月一日から令和元年十二月三十一日までの期間をいう。附則第五十八条第二項並びに第百二十三条第四項及び第五項において同じ。）までの各年分の所得税に係る確定申告書を提出する場合には、所得税法等の一部を改正する法律（令和三年法律第十一号。附則第五十八条第二項において「令和三年改正法」という。）第一条の規定による改正前の所得税法（以下この項及び附則第五十八条第二項において「令和三年改正前所得税法」という。）第百二十条第四項（令和三年改正前所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。以下この項において同じ。）及び前項の規定にかかわらず、当該申告書に記載した令和三年改正前所得税法第七十三条第一項の規定による医療費控除を受ける金額の計算の基礎となる同条第二項に規定する医療費（以下この項において「医療費」という。）を領収した者のその領収を証する書類の当該申告書への添付又は当該申告書を提出する際の提示（以下この項において「添付等」という。）をもって、令和三年改正前所得税法第百二十条第四項に規定する書類の当該申告書への添付に代えることができる。この場合において、当該添付等をしたその領収を証する書類に係る医療費については、同条第五項（令和三年改正前所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）の規定は、適用しない。 suppl-4291-4/art-7/par-2 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-7/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-7/par-2 In the case where a Tax Return for income tax for any tax year from 2017 through 2019 (meaning the period from January 1, 2019 to December 31, 2019; the same applies in Article 58, paragraph (2) and Article 123, paragraphs (4) and (5) of the Supplementary Provisions) is filed on or after January 1, 2018, notwithstanding the provisions of Article 120, paragraph (4) of the Income Tax Act before the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021; referred to as the "2021 Amendment Act" in Article 58, paragraph (2) of the Supplementary Provisions) (hereinafter referred to as the "Income Tax Act Before the 2021 Amendment" in this paragraph and in Article 58, paragraph (2) of the Supplementary Provisions) (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4), and Article 127, paragraph (4) of the Income Tax Act Before the 2021 Amendment; the same applies hereinafter in this paragraph) and the preceding paragraph, the attachment to the return, or the presentation when filing the return, of a document of the person who received the medical expenses prescribed in Article 73, paragraph (2) of the Income Tax Act Before the 2021 Amendment (hereinafter referred to as "medical expenses" in this paragraph) that form the basis for calculating the amount of the medical expense deduction to be received under paragraph (1) of that Article as entered in the return, evidencing that receipt (hereinafter referred to as "attachment or presentation" in this paragraph), may take the place of the attachment to the return of the document prescribed in Article 120, paragraph (4) of the Income Tax Act Before the 2021 Amendment. In this case, the provisions of paragraph (5) of that Article (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4), and Article 127, paragraph (4) of the Income Tax Act Before the 2021 Amendment) do not apply to the medical expenses relating to the document evidencing receipt for which that attachment or presentation has been made. machine translation, not official ### 第八条（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 Negation of Actions or Calculations by a Family Company, etc. caption: machine translation, not official suppl-4291-4/art-8 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-8 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-8 **第一項** 新所得税法第百五十七条第四項の規定は、平成二十九年十月一日以後に行われる同項に規定する合併等について適用し、同日前に行われた旧所得税法第百五十七条第四項に規定する合併等については、なお従前の例による。 suppl-4291-4/art-8/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-8/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-8/par-1 The provisions of Article 157, paragraph (4) of the New Income Tax Act apply to a merger or similar process as prescribed in that paragraph that is carried out on or after October 1, 2017, and the provisions then in force continue to govern a merger or similar process as prescribed in Article 157, paragraph (4) of the Former Income Tax Act that was carried out before that date. machine translation, not official ### 第九条（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-4291-4/art-9 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-9 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-9 **第一項** 新所得税法第四編第二章第一節、第百九十条及び別表第二から別表第四までの規定は、平成三十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（次項において「給与等」という。）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。 suppl-4291-4/art-9/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-9/par-1 The provisions of Part IV, Chapter II, Section 1, Article 190, and Appended Tables II through IV of the New Income Tax Act apply to salary or other wages as prescribed in Article 183, paragraph (1) of the New Income Tax Act (referred to as "salary or other wages" in the following paragraph) that are to be paid on or after January 1, 2018, and the provisions then in force continue to govern salary or other wages as prescribed in Article 183, paragraph (1) of the Former Income Tax Act that were to be paid before that date. machine translation, not official **第二項** 新所得税法第百九十四条第一項及び第五項、第百九十五条第一項及び第三項、第百九十五条の二並びに第百九十八条第六項の規定は、平成三十年一月一日以後に支払を受けるべき給与等について提出する新所得税法第百九十四条第七項に規定する給与所得者の扶養控除等申告書、新所得税法第百九十五条第五項に規定する従たる給与についての扶養控除等申告書、新所得税法第百九十五条の二第三項に規定する給与所得者の配偶者控除等申告書及び新所得税法第百九十八条第六項に規定する扶養控除等申告書について適用する。 suppl-4291-4/art-9/par-2 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-9/par-2 The provisions of Article 194, paragraphs (1) and (5), Article 195, paragraphs (1) and (3), Article 195-2, and Article 198, paragraph (6) of the New Income Tax Act apply to a salary income earner's return for deduction for Dependents, etc. as prescribed in Article 194, paragraph (7) of the New Income Tax Act, a return for deduction for Dependents, etc. regarding secondary salaries as prescribed in Article 195, paragraph (5) of the New Income Tax Act, a salary income earner's return for spousal deduction, etc. as prescribed in Article 195-2, paragraph (3) of the New Income Tax Act, and a return for deduction for Dependents, etc. as prescribed in Article 198, paragraph (6) of the New Income Tax Act that are submitted with regard to salary or other wages to be received on or after January 1, 2018. machine translation, not official ### 第十条（公的年金等に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Public Pensions and Retirement Packages caption: machine translation, not official suppl-4291-4/art-10 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-10 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-10 **第一項** 新所得税法第二百三条の三の規定は、平成三十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（次項において「公的年金等」という。）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。 suppl-4291-4/art-10/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-10/par-1 The provisions of Article 203-3 of the new Income Tax Act apply to public pensions or retirement packages as prescribed in Article 203-2 of the new Income Tax Act (referred to as "public pensions or retirement packages" in the following paragraph) that are to be paid on or after January 1, 2018, 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 that were to be paid before that date. machine translation, not official **第二項** 新所得税法第二百三条の五第一項及び第九項の規定は、平成三十年一月一日以後に支払を受けるべき公的年金等について提出する同条第十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。 suppl-4291-4/art-10/par-2 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-10/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-10/par-2 The provisions of Article 203-5, paragraphs (1) and (9) of the New Income Tax Act apply to a return for Dependents, etc. by a recipient of a public pension or retirement package as prescribed in paragraph (10) of that Article that is submitted with regard to public pensions and retirement packages to be received on or after January 1, 2018. machine translation, not official ### 第百四十条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4291-4/art-140 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-140 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-140 **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。 suppl-4291-4/art-140/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-140/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-140/par-1 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. machine translation, not official ### 第百四十一条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4291-4/art-141 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-141 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-141 **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。 suppl-4291-4/art-141/par-1 · https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-141/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-141/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4291-4/art-1/par-1/item-3/sub-1: 附則第八条 → 所得税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4291-4/art-8 — https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-8 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-8 - suppl-4291-4/art-1/par-1/item-4/sub-1: 附則第六条 → 所得税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4291-4/art-6 — https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-6 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-6 - suppl-4291-4/art-1/par-1/item-4/sub-1: 第七条 → 所得税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4291-4/art-7 — https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-7 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-7 - suppl-4291-4/art-1/par-1/item-4/sub-1: 第九条 → 所得税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4291-4/art-9 — https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-9 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-9 - suppl-4291-4/art-1/par-1/item-4/sub-1: 第十条 → 所得税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4291-4/art-10 — https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-10 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-10 - suppl-4291-4/art-2/par-1: 附則第十条 → 所得税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4291-4/art-10 — https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-10 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-10 - suppl-4291-4/art-2/par-1: 第七条第一項 → 所得税法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/en/income-tax-act/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/art-7/par-1 - suppl-4291-4/art-2/par-1: 第二号 → 所得税法 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-7/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-2 - suppl-4291-4/art-3/par-1: 同条第一項 → 所得税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/income-tax-act/art-16/par-1 · https://japanlaw.org/l/340AC0000000033/art-16/par-1 - suppl-4291-4/art-3/par-1: 第二項 → 所得税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/income-tax-act/art-16/par-2 · https://japanlaw.org/l/340AC0000000033/art-16/par-2 - suppl-4291-4/art-3/par-1: 附則第十条 → 所得税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4291-4/art-10 — https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-10 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-10 - suppl-4291-4/art-4/par-1: 新所得税法第二十条 → 所得税法 第二十条 (Article 20), art-20 — https://japanlaw.org/en/income-tax-act/art-20 · https://japanlaw.org/l/340AC0000000033/art-20 - suppl-4291-4/art-5/par-1: 新所得税法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1 - suppl-4291-4/art-5/par-1: 第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1 · https://japanlaw.org/l/340AC0000000033/art-25/par-1 - suppl-4291-4/art-5/par-1: 第三号 → 所得税法 第二十五条第一項第三号 (Article 25, paragraph (1), item (iii)), art-25/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-25/par-1/item-3 - suppl-4291-4/art-5/par-1: 第四号 → 所得税法 第二十五条第一項第四号 (Article 25, paragraph (1), item (iv)), art-25/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-25/par-1/item-4 - suppl-4291-4/art-6/par-1: 新所得税法第八十三条 → 所得税法 第八十三条 (Article 83), art-83 — https://japanlaw.org/en/income-tax-act/art-83 · https://japanlaw.org/l/340AC0000000033/art-83 - suppl-4291-4/art-6/par-1: 第八十三条の二 → 所得税法 第八十三条の二 (Article 83-2), art-83-2 — https://japanlaw.org/en/income-tax-act/art-83-2 · https://japanlaw.org/l/340AC0000000033/art-83-2 - suppl-4291-4/art-6/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 · https://japanlaw.org/l/340AC0000000033/art-85 - suppl-4291-4/art-7/par-1: 新所得税法第百二十条第三項から第五項まで → 所得税法 第百二十条第三項 (Article 120, paragraph (3)), art-120/par-3 — https://japanlaw.org/en/income-tax-act/art-120/par-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-3 - suppl-4291-4/art-7/par-1: 新所得税法第百二十条第三項から第五項まで → 所得税法 第百二十条第四項 (Article 120, paragraph (4)), art-120/par-4 — https://japanlaw.org/en/income-tax-act/art-120/par-4 · https://japanlaw.org/l/340AC0000000033/art-120/par-4 - suppl-4291-4/art-7/par-1: 新所得税法第百二十条第三項から第五項まで → 所得税法 第百二十条第五項 (Article 120, paragraph (5)), art-120/par-5 — https://japanlaw.org/en/income-tax-act/art-120/par-5 · https://japanlaw.org/l/340AC0000000033/art-120/par-5 - suppl-4291-4/art-7/par-1: 新所得税法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/en/income-tax-act/art-122/par-3 · https://japanlaw.org/l/340AC0000000033/art-122/par-3 - suppl-4291-4/art-7/par-1: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/en/income-tax-act/art-123/par-3 · https://japanlaw.org/l/340AC0000000033/art-123/par-3 - suppl-4291-4/art-7/par-1: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/en/income-tax-act/art-125/par-4 · https://japanlaw.org/l/340AC0000000033/art-125/par-4 - suppl-4291-4/art-7/par-1: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/en/income-tax-act/art-127/par-4 · https://japanlaw.org/l/340AC0000000033/art-127/par-4 - suppl-4291-4/art-7/par-2: 第一条 → e-Gov law 503AC0000000011, 第一条 (Article 1), art-1 — not held in this collection - suppl-4291-4/art-7/par-2: この項 → 所得税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4291-4/art-7/par-2 — https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-7/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-7/par-2 - suppl-4291-4/art-7/par-2: 前項 → 所得税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4291-4/art-7/par-1 — https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-7/par-1 - suppl-4291-4/art-8/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 · https://japanlaw.org/l/340AC0000000033/art-157/par-4 - suppl-4291-4/art-9/par-1: 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 · https://japanlaw.org/l/340AC0000000033/art-190 - suppl-4291-4/art-9/par-1: 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 · https://japanlaw.org/l/340AC0000000033/appdx-2 - suppl-4291-4/art-9/par-1: 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 · https://japanlaw.org/l/340AC0000000033/appdx-3 - suppl-4291-4/art-9/par-1: 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 · https://japanlaw.org/l/340AC0000000033/appdx-4 - suppl-4291-4/art-9/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 · https://japanlaw.org/l/340AC0000000033/art-183/par-1 - suppl-4291-4/art-9/par-1: 次項 → 所得税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4291-4/art-9/par-2 — https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-9/par-2 - suppl-4291-4/art-9/par-2: 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 · https://japanlaw.org/l/340AC0000000033/art-194/par-1 - suppl-4291-4/art-9/par-2: 第五項 → 所得税法 第百九十四条第六項 (Article 194, paragraph (6)), art-194/par-6 — https://japanlaw.org/en/income-tax-act/art-194/par-6 · https://japanlaw.org/l/340AC0000000033/art-194/par-6 - suppl-4291-4/art-9/par-2: 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 · https://japanlaw.org/l/340AC0000000033/art-195/par-1 - suppl-4291-4/art-9/par-2: 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 · https://japanlaw.org/l/340AC0000000033/art-195/par-4 - suppl-4291-4/art-9/par-2: 第百九十五条の二 → 所得税法 第百九十五条の二 (Article 195-2), art-195-2 — https://japanlaw.org/en/income-tax-act/art-195-2 · https://japanlaw.org/l/340AC0000000033/art-195-2 - suppl-4291-4/art-9/par-2: 第百九十八条第六項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/en/income-tax-act/art-198/par-4 · https://japanlaw.org/l/340AC0000000033/art-198/par-4 - suppl-4291-4/art-9/par-2: 新所得税法第百九十四条第七項 → 所得税法 第百九十四条第八項 (Article 194, paragraph (8)), art-194/par-8 — https://japanlaw.org/en/income-tax-act/art-194/par-8 · https://japanlaw.org/l/340AC0000000033/art-194/par-8 - suppl-4291-4/art-9/par-2: 新所得税法第百九十五条第五項 → 所得税法 第百九十五条第六項 (Article 195, paragraph (6)), art-195/par-6 — https://japanlaw.org/en/income-tax-act/art-195/par-6 · https://japanlaw.org/l/340AC0000000033/art-195/par-6 - suppl-4291-4/art-9/par-2: 新所得税法第百九十五条の二第三項 → 所得税法 第百九十五条の二第三項 (Article 195-2, paragraph (3)), art-195-2/par-3 — https://japanlaw.org/en/income-tax-act/art-195-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-195-2/par-3 - suppl-4291-4/art-10/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 · https://japanlaw.org/l/340AC0000000033/art-203-3 - suppl-4291-4/art-10/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 · https://japanlaw.org/l/340AC0000000033/art-203-2 - suppl-4291-4/art-10/par-1: 次項 → 所得税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4291-4/art-10/par-2 — https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-10/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-10/par-2 - suppl-4291-4/art-10/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 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-1 - suppl-4291-4/art-10/par-2: 第九項 → 所得税法 第二百三条の六第七項 (Article 203-6, paragraph (7)), art-203-6/par-7 — https://japanlaw.org/en/income-tax-act/art-203-6/par-7 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-7 - suppl-4291-4/art-10/par-2: 同条第十項 → 所得税法 第二百三条の六第八項 (Article 203-6, paragraph (8)), art-203-6/par-8 — https://japanlaw.org/en/income-tax-act/art-203-6/par-8 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-8 - suppl-4291-4/art-140/par-1: 附則第一条 → 所得税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4291-4/art-1 — https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-1 - suppl-4291-4/art-140/par-1: この条 → 所得税法 附則第百四十条 (Supplementary Provisions, Article 140), suppl-4291-4/art-140 — https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-140 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-140 ## 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-4291-4/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/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-4291-4/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-1/par-1/item-4/sub-1 - 所得税法 附則第二条第一項（課税所得の範囲に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-2/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-2/par-1 - 所得税法 附則第三条第一項（納税地の特例に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-3/par-1 - 所得税法 附則第七条第二項（確定申告書の添付書類に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-7/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-7/par-2 - 所得税法 附則第九条第一項（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-4291-4/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-9/par-1 - 所得税法 附則第十条第一項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-10/par-1 - 所得税法 附則第百四十条第一項（罰則に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-4291-4/art-140/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4291-4/art-140/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-20260918T180319-123, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-124, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-023, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T212807-002, translated 2026-09-19 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260919T122055-003, translated 2026-09-19 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-20261012T191019-003, translated 2026-10-13 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05