# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93. 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: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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-5082-93` - Text: the text as amended with effect from 2026-12-01, standing until 2026-12-31 — NOT yet in force (revision 20261201_508CO0000000093) - URL (this text's page, at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93 - The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5082-93 - Every provision below carries its address and its place on this text's page on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. The Ministry's English is given only where this text's Japanese is a wording the Ministry translated — the same as the text in force, or for a text not yet in force, a wording it translated ahead; every other paragraph's English is machine translation. --- ## 附　則 令和八年三月三一日政令第九三号 suppl-5082-93 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5082-93/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-1 **第一項** この政令は、令和八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-5082-93/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-1/par-1 This Cabinet Order comes into effect on April 1, 2026; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items. machine translation, not official **一** 第十一条の二第二項の改正規定及び第二百五条第一項の改正規定並びに次条並びに附則第八条、第九条第二項から第七項まで及び第十条の規定　令和八年十二月一日 suppl-5082-93/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-1/par-1/item-1 The provisions amending Article 11-2, paragraph (2) and the provisions amending Article 205, paragraph (1), and the provisions of the following Article and of Article 8, Article 9, paragraphs (2) through (7) and Article 10 of the Supplementary Provisions: December 1, 2026; machine translation, not official **二** 第二百二十二条の二第三項第五号の改正規定及び第三百十九条の十二の改正規定並びに附則第九条第一項の規定　令和九年一月一日 suppl-5082-93/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-1/par-1/item-2 The provisions amending Article 222-2, paragraph (3), item (v) and the provisions amending Article 319-12, and the provisions of Article 9, paragraph (1) of the Supplementary Provisions: January 1, 2027; machine translation, not official **三** 第五条の改正規定　金融商品取引法及び資金決済に関する法律の一部を改正する法律（令和八年法律第六十四号）の施行の日 suppl-5082-93/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-1/par-1/item-3 The provisions amending Article 5: the date of enforcement of the Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026); machine translation, not official **四** 第六条第八号ロの改正規定、第八十九条第七号の改正規定、第百二十条の二第一項第五号の改正規定、第百二十三条第三項第三号の改正規定、第百二十五条第二号の改正規定、第百三十二条第一項第一号ロ、第二号ロ及び第三号ロの改正規定、第百三十四条第一項第二号の改正規定、第二百二十五条の十六第二項第一号ハの改正規定並びに第二百九十一条の二第二項第一号ハの改正規定並びに附則第七条の規定　二酸化炭素の貯留事業に関する法律（令和六年法律第三十八号）の施行の日 suppl-5082-93/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-1/par-1/item-4 The provisions amending Article 6, item (viii), (b), the provisions amending Article 89, item (vii), the provisions amending Article 120-2, paragraph (1), item (v), the provisions amending Article 123, paragraph (3), item (iii), the provisions amending Article 125, item (ii), the provisions amending Article 132, paragraph (1), item (i), (b), item (ii), (b) and item (iii), (b), the provisions amending Article 134, paragraph (1), item (ii), the provisions amending Article 225-16, paragraph (2), item (i), (c) and the provisions amending Article 291-2, paragraph (2), item (i), (c), and the provisions of Article 7 of the Supplementary Provisions: the date of enforcement of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024); machine translation, not official **五** 第八十一条の次に一条を加える改正規定、第八十七条の改正規定、第百十九条の二第一項の改正規定、第百十九条の四第二項の改正規定、第百十九条の五第二項の改正規定、第百六十八条の改正規定、第百七十八条第二項の改正規定、第百九十八条第三号の改正規定（「及び」を「又は」に改める部分を除く。）及び第二百六十六条第三項第一号の改正規定並びに附則第五条の規定　第三号に掲げる規定の施行の日の属する年の翌年の一月一日 suppl-5082-93/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-1/par-1/item-5 The provisions adding one Article after Article 81, the provisions amending Article 87, the provisions amending Article 119-2, paragraph (1), the provisions amending Article 119-4, paragraph (2), the provisions amending Article 119-5, paragraph (2), the provisions amending Article 168, the provisions amending Article 178, paragraph (2), the provisions amending Article 198, item (iii) (excluding the part replacing "and" with "or") and the provisions amending Article 266, paragraph (3), item (i), and the provisions of Article 5 of the Supplementary Provisions: January 1 of the year following the year that includes the day of enforcement of the provisions listed in item (iii). machine translation, not official ### 第二条（ひとり親の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Single Parents caption: machine translation, not official suppl-5082-93/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-2 **第一項** 改正後の所得税法施行令（以下「新令」という。）第十一条の二第二項の規定は、令和八年分以後の所得税について適用し、令和七年分以前の所得税については、なお従前の例による。 suppl-5082-93/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-2/par-1 The provisions of Article 11-2, paragraph (2) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to income tax for 2026 and subsequent years, and the provisions then in force continue to govern income tax for 2025 and earlier years. machine translation, not official **第二項** 令和八年十二月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条の規定による確定申告書を提出した者及び同日前に同年分の所得税につき決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に更正があった場合には、その更正後の事項）につき新令第十一条の二第二項の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法（昭和三十七年法律第六十六号）第二十三条第一項の更正の請求をすることができる。 suppl-5082-93/art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-2/par-2 A person who, before December 1, 2026, submitted a Tax Return under Article 125 or Article 127 of the Income Tax Act for income tax for that year, and a person who, before that date, received a determination for income tax for that year, may, if the application of Article 11-2, paragraph (2) of the New Order would result in a change in the particulars stated in that Tax Return or the particulars pertaining to that determination (or, if a Reassessment was made before that date with regard to those particulars, the particulars after that Reassessment), make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes (Act No. 66 of 1962) to the district director, with regard to the particulars that would be changed, within five years after that date. machine translation, not official ### 第三条（勤労学生の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Working Students caption: machine translation, not official suppl-5082-93/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-3 **第一項** 新令第十一条の三第二項の規定は、令和八年分以後の所得税について適用し、令和七年分以前の所得税については、なお従前の例による。 suppl-5082-93/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-3/par-1 The provisions of Article 11-3, paragraph (2) of the New Order apply to income tax for tax year 2026 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2025 and earlier years. machine translation, not official ### 第四条（非課税とされる通勤手当に関する経過措置） — Transitional Measures Concerning Commutation Allowances Treated as Nontaxable caption: machine translation, not official suppl-5082-93/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-4 **第一項** 新令第二十条の二の規定は、この政令の施行の日（以下「施行日」という。）以後に受けるべき通勤手当及びこれに類する手当（施行日前に受けるべき通勤手当及びこれに類する手当の差額として追給されるもの（以下この条において「特定差額追給手当」という。）を除く。）について適用し、施行日前に受けるべき改正前の所得税法施行令（以下「旧令」という。）第二十条の二に規定する通勤手当（施行日以後に受けるべき特定差額追給手当を含む。）については、なお従前の例による。 suppl-5082-93/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-4/par-1 The provisions of Article 20-2 of the New Order apply to commutation allowances and similar allowances to be received on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), excluding those paid in addition as the difference of commutation allowances and similar allowances that were to be received before the Effective Date (hereinafter referred to as "specified back-paid difference allowances" in this Article); and the provisions then in force continue to govern commutation allowances prescribed in Article 20-2 of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that are to be received before the Effective Date (including specified back-paid difference allowances to be received on or after the Effective Date). machine translation, not official ### 第六条（収用に類するやむを得ない事由に関する経過措置） — Transitional Measures Concerning Unavoidable Grounds Similar to Expropriation caption: machine translation, not official suppl-5082-93/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-6 **第一項** 新令第九十三条の規定は、施行日以後に発生する所得税法第四十四条に規定するやむを得ない事由について適用し、施行日前に発生した同条に規定するやむを得ない事由については、なお従前の例による。 suppl-5082-93/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-6/par-1 The provisions of Article 93 of the New Order apply to unavoidable circumstances prescribed in Article 44 of the Income Tax Act that arise on or after the Effective Date, and the provisions then in force continue to govern unavoidable circumstances prescribed in that Article that arose before the Effective Date. machine translation, not official ### 第七条（減価償却資産の償却の方法等に関する経過措置） — Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets caption: machine translation, not official suppl-5082-93/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-7 **第一項** 新令第百二十条の二第一項、第百二十三条第三項、第百二十五条、第百三十二条第一項及び第百三十四条第一項の規定は、附則第一条第四号に定める日の属する年分以後の所得税について適用し、同日の属する年分前の所得税については、なお従前の例による。 suppl-5082-93/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-7/par-1 The provisions of Article 120-2, paragraph (1), Article 123, paragraph (3), Article 125, Article 132, paragraph (1) and Article 134, paragraph (1) of the New Order apply to income tax for the tax year that includes the day specified in Article 1, item (iv) of the Supplementary Provisions and subsequent years, and the provisions then in force continue to govern income tax for years before the tax year that includes that day. machine translation, not official **第二項** 附則第一条第四号に定める日前に取得をされた旧令第百二十条の二第一項第五号に掲げる減価償却資産につき既にそのよるべき償却の方法として同項第三号イ（２）に規定する生産高比例法（以下この項において「生産高比例法」という。）を選定している場合（旧令第百二十三条第三項の規定により生産高比例法を選定したものとみなされている場合及びその償却の方法を届け出なかったことにより旧令第百二十五条第二号ロに定める方法によるべきこととされている場合を含む。）には、当該減価償却資産については、新令第百二十条の二第一項第五号ロに規定する生産高等比例法を選定したものとみなす。 suppl-5082-93/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-7/par-2 Where, with regard to a Depreciable Asset listed in Article 120-2, paragraph (1), item (v) of the Former Order that was acquired before the day specified in Article 1, item (iv) of the Supplementary Provisions, the Units-of-production Method prescribed in item (iii), (a), (2) of that paragraph (hereinafter referred to as the "Units-of-production Method" in this paragraph) has already been selected as the depreciation method by which it is to be calculated (including where it is deemed to have been selected under the provisions of Article 123, paragraph (3) of the Former Order and where it is to be calculated by the method specified in Article 125, item (ii), (b) of the Former Order because the depreciation method was not notified), the Units-of-production Method, etc. prescribed in Article 120-2, paragraph (1), item (v), (b) of the New Order is deemed to have been selected for that Depreciable Asset. machine translation, not official ### 第八条（雑損控除の適用を認められる親族の範囲等に関する経過措置） — Transitional Measures Concerning the Scope of Relatives Eligible for Casualty Loss Deduction, etc. caption: machine translation, not official suppl-5082-93/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-8 **第一項** 新令第二百五条第一項（所得税法施行令第二百四条の二第一項において準用する場合を含む。）の規定は、令和八年分以後の所得税又は同年以後の各年において生ずる所得税法第七十一条の二第二項に規定する特定雑損失金額について適用し、令和七年分以前の所得税又は同年以前の各年において生じた同項に規定する特定雑損失金額については、なお従前の例による。 suppl-5082-93/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-8/par-1 The provisions of Article 205, paragraph (1) of the New Order (including as applied mutatis mutandis pursuant to Article 204-2, paragraph (1) of the Order for Enforcement of the Income Tax Act) apply to income tax for 2026 and subsequent years or to the specified Casualty Loss prescribed in Article 71-2, paragraph (2) of the Income Tax Act that arises in 2026 and each subsequent year, and the provisions then in force continue to govern income tax for 2025 and earlier years or the specified Casualty Loss prescribed in that paragraph that arose in 2025 and each earlier year. machine translation, not official **第二項** 令和八年十二月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条（これらの規定を同法第百六十六条において準用する場合を含む。）の規定による確定申告書を提出した者及び同日前に同年分の所得税につき決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に更正があった場合には、その更正後の事項）につき新令第二百五条第一項の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。 suppl-5082-93/art-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-8/par-2 A person who, before December 1, 2026, submitted a Tax Return under Article 125 or Article 127 of the Income Tax Act (including where those provisions are applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for that year, and a person who, before that date, received a determination for income tax for that year, may, if the application of Article 205, paragraph (1) of the New Order would result in a change in the particulars stated in that Tax Return or the particulars pertaining to that determination (or, if a Reassessment was made before that date with regard to those particulars, the particulars after that Reassessment), make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director, with regard to the particulars that would be changed, within five years after that date. machine translation, not official ### 第九条（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-5082-93/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9 **第一項** suppl-5082-93/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-1 **第二項** 所得税法等の一部を改正する法律（令和八年法律第十二号。以下「改正法」という。）附則第十一条第二項に規定する政令で定める公的年金等は、次に掲げる公的年金等（所得税法第二百三条の二に規定する公的年金等をいう。以下この項において同じ。）とする。 suppl-5082-93/art-9/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-2 The public pensions or retirement packages specified by Cabinet Order as prescribed in Article 11, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026; hereinafter referred to as the "Amending Act") are the following public pensions or retirement packages (meaning the public pensions or retirement packages prescribed in Article 203-2 of the Income Tax Act; the same applies hereinafter in this paragraph): machine translation, not official **一** 厚生労働大臣が支給する公的年金等 suppl-5082-93/art-9/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-2/item-1 public pensions or retirement packages paid by the Minister of Health, Labour and Welfare; machine translation, not official **二** 国家公務員共済組合連合会が支給する公的年金等 suppl-5082-93/art-9/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-2/item-2 public pensions or retirement packages paid by the Federation of National Public Service Personnel Mutual Aid Associations; machine translation, not official **三** 地方公務員共済組合、全国市町村職員共済組合連合会又は地方公務員等共済組合法の一部を改正する法律（平成二十三年法律第五十六号）附則第二十三条第一項第三号に規定する存続共済会が支給する公的年金等 suppl-5082-93/art-9/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-2/item-3 public pensions or retirement packages paid by a Local Public Servants Mutual Aid Association, the National Federation of Mutual Aid Associations for Municipal Personnel, or a continuing mutual aid association prescribed in Article 23, paragraph (1), item (iii) of the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act (Act No. 56 of 2011); machine translation, not official **四** 日本私立学校振興・共済事業団が支給する公的年金等 suppl-5082-93/art-9/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-2/item-4 public pensions or retirement packages paid by the Promotion and Mutual Aid Corporation for Private Schools of Japan; machine translation, not official **五** 地方公務員の退職年金に関する条例の規定による退職を給付事由とする公的年金等 suppl-5082-93/art-9/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-2/item-5 public pensions or retirement packages for which retirement under the provisions of a Prefectural or Municipal Ordinance on retirement pensions of local public officers is the grounds for benefit; machine translation, not official **六** 恩給法（大正十二年法律第四十八号。他の法律において準用する場合を含む。）による公的年金等 suppl-5082-93/art-9/par-2/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-2/item-6 public pensions or retirement packages under the Public Officers Pension Act (Act No. 48 of 1923; including as applied mutatis mutandis under other Acts); machine translation, not official **七** 執行官法の一部を改正する法律（平成十九年法律第十八号）附則第三条第一項の規定によりなお従前の例により支給されることとされる同法による改正前の執行官法（昭和四十一年法律第百十一号）附則第十三条の規定による公的年金等 suppl-5082-93/art-9/par-2/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-2/item-7 public pensions or retirement packages under Article 13 of the Supplementary Provisions of the Court Enforcement Officer Act (Act No. 111 of 1966) prior to its amendment by the Act Partially Amending the Court Enforcement Officer Act (Act No. 18 of 2007), which are to continue to be paid under the provisions then in force pursuant to Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Court Enforcement Officer Act; machine translation, not official **八** 前各号に掲げるもののほか、財務省令で定める公的年金等 suppl-5082-93/art-9/par-2/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-2/item-8 public pensions or retirement packages specified by Ministry of Finance Order, in addition to those set out in the preceding items. machine translation, not official **第三項** 改正法附則第十一条第三項の規定により還付をする場合には、その還付をすべき金額に相当する金額は、同条第二項に規定する特定公的年金等（次項において「特定公的年金等」という。）の支払者が所得税法第二百三条の二の規定により納付すべき金額から控除する。 suppl-5082-93/art-9/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-3 If a refund is made pursuant to Article 11, paragraph (3) of the Supplementary Provisions of the Amending Act, the amount equivalent to the amount to be refunded is to be deducted from the amount that the payer of the specified public pension or retirement package prescribed in paragraph (2) of that Article (referred to as the "specified public pension or retirement package" in the following paragraph) is to pay pursuant to Article 203-2 of the Income Tax Act. machine translation, not official **第四項** 前項の規定を適用する場合において、同項に規定する特定公的年金等の支払者が次の各号のいずれかに該当することとなったときは、当該特定公的年金等に係る所得税の所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があった場合には、その指定をされた納税地）の所轄税務署長は、改正法附則第十一条第三項の規定により還付すべき金額のうちまだ還付されていない金額を同条第二項に規定する居住者に還付する。 suppl-5082-93/art-9/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-4 If, in the case of applying the provisions of the preceding paragraph, the payer of the specified public pension or retirement package prescribed in that paragraph comes to fall under any of the following items, the competent district director for the place for tax payment under Article 17 of the Income Tax Act (or, if a designation has been made under Article 18, paragraph (2) of that Act, the place for tax payment so designated) for the income tax on that specified public pension or retirement package is to refund, out of the amount to be refunded pursuant to Article 11, paragraph (3) of the Supplementary Provisions of the Amending Act, the portion not yet refunded to the Resident prescribed in paragraph (2) of that Article. machine translation, not official **一** 特定公的年金等の支払者でなくなったこと又は所得税法第二百三条の二の規定により徴収して納付すべき所得税の額がなくなったことにより改正法附則第十一条第三項の規定による還付をすべき金額の全部又は一部を還付することができないこととなった場合 suppl-5082-93/art-9/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-4/item-1 where, due to the payer ceasing to be a payer of the specified public pension or retirement package or due to there no longer being an amount of income tax to be collected and paid pursuant to Article 203-2 of the Income Tax Act, it has become impossible to refund all or part of the amount to be refunded pursuant to Article 11, paragraph (3) of the Supplementary Provisions of the Amending Act; machine translation, not official **二** 改正法附則第十一条第三項の規定による還付をすべきこととなった日の属する月の翌月一日から起算して二月を経過した後において、なお当該還付をすべき金額の全部を還付するに至らない場合 suppl-5082-93/art-9/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-4/item-2 where, after two months have elapsed counting from the first day of the month following the month that includes the day on which the refund pursuant to Article 11, paragraph (3) of the Supplementary Provisions of the Amending Act became due to be made, the entire amount to be refunded has still not been refunded. machine translation, not official **第五項** 前項の規定の適用を受けようとする同項に規定する支払者は、同項各号のいずれかに該当することとなった旨を記載した書面に、各人別の改正法附則第十一条第三項の規定による還付をすべき金額及び当該金額のうちまだ還付をされていない部分の金額その他必要な事項を記載した明細書を添付して、これを前項の税務署長に提出しなければならない。 suppl-5082-93/art-9/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-5 A payer prescribed in the preceding paragraph who seeks to receive the application of that paragraph must submit to the district director referred to in that paragraph a document stating that the payer has come to fall under any of the items of that paragraph, attached with a detailed statement stating, for each individual, the amount to be refunded pursuant to Article 11, paragraph (3) of the Supplementary Provisions of the Amending Act, the portion of that amount not yet refunded, and other necessary particulars. machine translation, not official **第六項** 改正法附則第十一条第二項から第四項までの規定の適用がある場合における所得税法第二条第一項第四十五号の規定の適用については、同号中「第六章まで（源泉徴収）」とあるのは、「第六章まで（源泉徴収）及び所得税法等の一部を改正する法律（令和八年法律第十二号）附則第十一条第二項から第四項まで（公的年金等に係る源泉徴収に関する経過措置）」とする。 suppl-5082-93/art-9/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-6 With regard to the application of Article 2, paragraph (1), item (xlv) of the Income Tax Act in the case where Article 11, paragraphs (2) through (4) of the Supplementary Provisions of the Amending Act apply, the phrase "through Chapter VI (Withholding)" in that item is deemed to be replaced with "through Chapter VI (Withholding) and Article 11, paragraphs (2) through (4) (Transitional Measures Concerning Withholding on Public Pensions and Retirement Packages) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)". machine translation, not official **第七項** 第三項から前項までに定めるもののほか、改正法附則第十一条第二項から第四項までの規定の適用に関し必要な事項は、財務省令で定める。 suppl-5082-93/art-9/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-7 In addition to what is provided for in paragraph (3) through the preceding paragraph, necessary particulars concerning the application of Article 11, paragraphs (2) through (4) of the Supplementary Provisions of the Amending Act are specified by Ministry of Finance Order. machine translation, not official ### 第十条 suppl-5082-93/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-10 **第一項** 改正法附則第十二条第一項の規定の適用がある場合には、次に定めるところによる。 suppl-5082-93/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-10/par-1 If Article 12, paragraph (1) of the Supplementary Provisions of the Amending Act applies, the following provisions apply. machine translation, not official **一** 前条第三項から第七項までの規定の適用については、同条第三項中「改正法」とあるのは「改正法附則第十二条第一項の規定により読み替えて適用する改正法」と、「第二百三条の二」とあるのは「第二百三条の二及び改正法第十二条の規定による改正前の東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号。次項第一号において「旧特別措置法」という。）第二十八条第一項」と、同条第四項中「、改正法」とあるのは「、改正法附則第十二条第一項の規定により読み替えて適用する改正法」と、同項第一号中「第二百三条の二」とあるのは「第二百三条の二及び旧特別措置法第二十八条第一項」と、「所得税の額」とあるのは「金額」と、「改正法」とあるのは「改正法附則第十二条第一項の規定により読み替えて適用する改正法」と、同項第二号及び同条第五項中「改正法」とあるのは「改正法附則第十二条第一項の規定により読み替えて適用する改正法」と、同条第六項中「改正法」とあるのは「改正法附則第十二条第一項の規定により読み替えて適用する改正法」と、「附則第十一条第二項から第四項まで（」とあるのは「附則第十二条第一項（公的年金等に係る源泉徴収に関する経過措置）の規定により読み替えて適用する同法附則第十一条第二項から第四項まで（」と、同条第七項中「改正法」とあるのは「改正法附則第十二条第一項の規定により読み替えて適用する改正法」とする。 suppl-5082-93/art-10/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-10/par-1/item-1 with regard to the application of paragraphs (3) through (7) of the preceding Article, the phrase "the Amending Act" in paragraph (3) of that Article is deemed to be replaced with "the Amending Act as applied with replacement of terms pursuant to Article 12, paragraph (1) of the Supplementary Provisions of the Amending Act", the phrase "Article 203-2" is deemed to be replaced with "Article 203-2 and Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011) prior to its amendment by Article 12 of the Amending Act (that Act prior to that amendment is referred to as the "Former Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction Following the Great East Japan Earthquake" in item (i) of the following paragraph)", the phrase "the Amending Act" in paragraph (4) of that Article is deemed to be replaced with "the Amending Act as applied with replacement of terms pursuant to Article 12, paragraph (1) of the Supplementary Provisions of the Amending Act", the phrase "Article 203-2" in item (i) of that paragraph is deemed to be replaced with "Article 203-2 and Article 28, paragraph (1) of the Former Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction Following the Great East Japan Earthquake", the phrase "amount of income tax" is deemed to be replaced with "amount", the phrase "the Amending Act" is deemed to be replaced with "the Amending Act as applied with replacement of terms pursuant to Article 12, paragraph (1) of the Supplementary Provisions of the Amending Act", the phrase "the Amending Act" in item (ii) of that paragraph and paragraph (5) of that Article is deemed to be replaced with "the Amending Act as applied with replacement of terms pursuant to Article 12, paragraph (1) of the Supplementary Provisions of the Amending Act", the phrase "the Amending Act" in paragraph (6) of that Article is deemed to be replaced with "the Amending Act as applied with replacement of terms pursuant to Article 12, paragraph (1) of the Supplementary Provisions of the Amending Act", the phrase "Article 11, paragraphs (2) through (4) (" is deemed to be replaced with "Article 11, paragraphs (2) through (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as applied with replacement of terms pursuant to Article 12, paragraph (1) (Transitional Measures Concerning Withholding on Public Pensions and Retirement Packages) of the Supplementary Provisions of the Amending Act (", and the phrase "the Amending Act" in paragraph (7) of that Article is deemed to be replaced with "the Amending Act as applied with replacement of terms pursuant to Article 12, paragraph (1) of the Supplementary Provisions of the Amending Act"; machine translation, not official **二** 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第六条第十五号の規定の適用については、同号中「第四節」とあるのは、「第四節及び所得税法等の一部を改正する法律（令和八年法律第十二号）附則第十二条第一項の規定により読み替えて適用する同法附則第十一条第二項から第四項まで」とする。 suppl-5082-93/art-10/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-10/par-1/item-2 with regard to the application of Article 6, item (xv) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), the phrase "Section 4" in that item is deemed to be replaced with "Section 4 and Article 11, paragraphs (2) through (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) as applied with replacement of terms pursuant to Article 12, paragraph (1) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-5082-93/art-1/par-1/item-1: 次条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-5082-93/art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-2 - suppl-5082-93/art-1/par-1/item-1: 附則第八条 → 所得税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-5082-93/art-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-8 - suppl-5082-93/art-1/par-1/item-1: 第九条第二項から第七項まで → 所得税法施行令 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-5082-93/art-9/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-2 - suppl-5082-93/art-1/par-1/item-1: 第九条第二項から第七項まで → 所得税法施行令 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-5082-93/art-9/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-3 - suppl-5082-93/art-1/par-1/item-1: 第九条第二項から第七項まで → 所得税法施行令 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-5082-93/art-9/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-4 - suppl-5082-93/art-1/par-1/item-1: 第九条第二項から第七項まで → 所得税法施行令 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-5082-93/art-9/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-5 - suppl-5082-93/art-1/par-1/item-1: 第九条第二項から第七項まで → 所得税法施行令 附則第九条第六項 (Supplementary Provisions, Article 9, paragraph (6)), suppl-5082-93/art-9/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-6 - suppl-5082-93/art-1/par-1/item-1: 第九条第二項から第七項まで → 所得税法施行令 附則第九条第七項 (Supplementary Provisions, Article 9, paragraph (7)), suppl-5082-93/art-9/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-7 - suppl-5082-93/art-1/par-1/item-1: 第十条 → 所得税法施行令 附則第十条 (Supplementary Provisions, Article 10), suppl-5082-93/art-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-10 - suppl-5082-93/art-1/par-1/item-2: 附則第九条第一項 → 所得税法施行令 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-5082-93/art-9/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-1 - suppl-5082-93/art-1/par-1/item-4: 附則第七条 → 所得税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-5082-93/art-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-7 - suppl-5082-93/art-1/par-1/item-5: 第三号 → 所得税法施行令 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5082-93/art-1/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-1/par-1/item-3 - suppl-5082-93/art-2/par-1: 第十一条の二第二項 → 所得税法施行令 第十一条の二第二項 (Article 11-2, paragraph (2)), art-11-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-1/from-art-10#art-11-2/par-2 - suppl-5082-93/art-2/par-2: 所得税法第百二十五条 → 所得税法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/ja/income-tax-act/art-125 (e-Gov law ID 340AC0000000033) - suppl-5082-93/art-2/par-2: 第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/ja/income-tax-act/art-127 (e-Gov law ID 340AC0000000033) - suppl-5082-93/art-2/par-2: 新令第十一条の二第二項 → 所得税法施行令 第十一条の二第二項 (Article 11-2, paragraph (2)), art-11-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-1/from-art-10#art-11-2/par-2 - suppl-5082-93/art-2/par-2: 国税通則法（昭和三十七年法律第六十六号）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/ja/national-tax-general-rules-act/art-23/par-1 (e-Gov law ID 337AC0000000066) - suppl-5082-93/art-3/par-1: 新令第十一条の三第二項 → 所得税法施行令 第十一条の三第二項 (Article 11-3, paragraph (2)), art-11-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-1/from-art-11-3#art-11-3/par-2 - suppl-5082-93/art-4/par-1: 新令第二十条の二 → 所得税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-1/ch-2/from-art-20#art-20-2 - suppl-5082-93/art-4/par-1: この条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-5082-93/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-4 - suppl-5082-93/art-6/par-1: 新令第九十三条 → 所得税法施行令 第九十三条 (Article 93), art-93 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-3/from-art-91#art-93 - suppl-5082-93/art-6/par-1: 所得税法第四十四条 → 所得税法 第四十四条 (Article 44), art-44 — https://japanlaw.org/ja/income-tax-act/art-44 (e-Gov law ID 340AC0000000033) - suppl-5082-93/art-7/par-1: 新令第百二十条の二第一項 → 所得税法施行令 第百二十条の二第一項 (Article 120-2, paragraph (1)), art-120-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1 - suppl-5082-93/art-7/par-1: 第百二十三条第三項 → 所得税法施行令 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-123/par-3 - suppl-5082-93/art-7/par-1: 第百二十五条 → 所得税法施行令 第百二十五条 (Article 125), art-125 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-123#art-125 - suppl-5082-93/art-7/par-1: 第百三十二条第一項 → 所得税法施行令 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-132#art-132/par-1 - suppl-5082-93/art-7/par-1: 第百三十四条第一項 → 所得税法施行令 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-134#art-134/par-1 - suppl-5082-93/art-7/par-1: 附則第一条第四号 → 所得税法施行令 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5082-93/art-1/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-1/par-1/item-4 - suppl-5082-93/art-7/par-2: 附則第一条第四号 → 所得税法施行令 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5082-93/art-1/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-1/par-1/item-4 - suppl-5082-93/art-7/par-2: この項 → 所得税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-5082-93/art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-7/par-2 - suppl-5082-93/art-7/par-2: 新令第百二十条の二第一項第五号 → 所得税法施行令 第百二十条の二第一項第五号 (Article 120-2, paragraph (1), item (v)), art-120-2/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-120-2#art-120-2/par-1/item-5 - suppl-5082-93/art-8/par-1: 新令第二百五条第一項 → 所得税法施行令 第二百五条第一項 (Article 205, paragraph (1)), art-205/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-205/par-1 - suppl-5082-93/art-8/par-1: 所得税法施行令第二百四条の二第一項 → 所得税法施行令 第二百四条の二第一項 (Article 204-2, paragraph (1)), art-204-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-1/sec-8/from-art-202#art-204-2/par-1 - suppl-5082-93/art-8/par-1: 所得税法第七十一条の二第二項 → 所得税法 第七十一条の二第二項 (Article 71-2, paragraph (2)), art-71-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-71-2/par-2 (e-Gov law ID 340AC0000000033) - suppl-5082-93/art-8/par-2: 所得税法第百二十五条 → 所得税法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/ja/income-tax-act/art-125 (e-Gov law ID 340AC0000000033) - suppl-5082-93/art-8/par-2: 第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/ja/income-tax-act/art-127 (e-Gov law ID 340AC0000000033) - suppl-5082-93/art-8/par-2: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 (e-Gov law ID 340AC0000000033) - suppl-5082-93/art-8/par-2: 新令第二百五条第一項 → 所得税法施行令 第二百五条第一項 (Article 205, paragraph (1)), art-205/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/pt-2/ch-2/from-art-205#art-205/par-1 - suppl-5082-93/art-8/par-2: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 (e-Gov law ID 337AC0000000066) - suppl-5082-93/art-9/par-2: 所得税法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/ja/income-tax-act/art-203-2 (e-Gov law ID 340AC0000000033) - suppl-5082-93/art-9/par-2: この項 → 所得税法施行令 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-5082-93/art-9/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-2 - suppl-5082-93/art-9/par-2/item-8: 前各号 → 所得税法施行令 附則第九条第二項第一号 (Supplementary Provisions, Article 9, paragraph (2), item (i)), suppl-5082-93/art-9/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-2/item-1 - suppl-5082-93/art-9/par-2/item-8: 前各号 → 所得税法施行令 附則第九条第二項第二号 (Supplementary Provisions, Article 9, paragraph (2), item (ii)), suppl-5082-93/art-9/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-2/item-2 - suppl-5082-93/art-9/par-2/item-8: 前各号 → 所得税法施行令 附則第九条第二項第三号 (Supplementary Provisions, Article 9, paragraph (2), item (iii)), suppl-5082-93/art-9/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-2/item-3 - suppl-5082-93/art-9/par-2/item-8: 前各号 → 所得税法施行令 附則第九条第二項第四号 (Supplementary Provisions, Article 9, paragraph (2), item (iv)), suppl-5082-93/art-9/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-2/item-4 - suppl-5082-93/art-9/par-2/item-8: 前各号 → 所得税法施行令 附則第九条第二項第五号 (Supplementary Provisions, Article 9, paragraph (2), item (v)), suppl-5082-93/art-9/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-2/item-5 - suppl-5082-93/art-9/par-2/item-8: 前各号 → 所得税法施行令 附則第九条第二項第六号 (Supplementary Provisions, Article 9, paragraph (2), item (vi)), suppl-5082-93/art-9/par-2/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-2/item-6 - suppl-5082-93/art-9/par-2/item-8: 前各号 → 所得税法施行令 附則第九条第二項第七号 (Supplementary Provisions, Article 9, paragraph (2), item (vii)), suppl-5082-93/art-9/par-2/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-2/item-7 - suppl-5082-93/art-9/par-3: 次項 → 所得税法施行令 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-5082-93/art-9/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-4 - suppl-5082-93/art-9/par-3: 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/ja/income-tax-act/art-203-2 (e-Gov law ID 340AC0000000033) - suppl-5082-93/art-9/par-4: 前項 → 所得税法施行令 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-5082-93/art-9/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-3 - suppl-5082-93/art-9/par-4: 所得税法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 (e-Gov law ID 340AC0000000033) - suppl-5082-93/art-9/par-4: 同法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/income-tax-act/art-18/par-2 (e-Gov law ID 340AC0000000033) - suppl-5082-93/art-9/par-4/item-1: 所得税法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/ja/income-tax-act/art-203-2 (e-Gov law ID 340AC0000000033) - suppl-5082-93/art-9/par-5: 前項 → 所得税法施行令 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-5082-93/art-9/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-4 - suppl-5082-93/art-9/par-6: 所得税法第二条第一項第四十五号 → 所得税法 第二条第一項第四十五号 (Article 2, paragraph (1), item (xlv)), art-2/par-1/item-45 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-45 (e-Gov law ID 340AC0000000033) - suppl-5082-93/art-9/par-7: 第三項から前項まで → 所得税法施行令 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-5082-93/art-9/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-3 - suppl-5082-93/art-9/par-7: 第三項から前項まで → 所得税法施行令 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-5082-93/art-9/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-4 - suppl-5082-93/art-9/par-7: 第三項から前項まで → 所得税法施行令 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-5082-93/art-9/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-5 - suppl-5082-93/art-9/par-7: 第三項から前項まで → 所得税法施行令 附則第九条第六項 (Supplementary Provisions, Article 9, paragraph (6)), suppl-5082-93/art-9/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-6 - suppl-5082-93/art-10/par-1/item-1: 前条第三項から第七項まで → 所得税法施行令 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-5082-93/art-9/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-3 - suppl-5082-93/art-10/par-1/item-1: 前条第三項から第七項まで → 所得税法施行令 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-5082-93/art-9/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-4 - suppl-5082-93/art-10/par-1/item-1: 前条第三項から第七項まで → 所得税法施行令 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-5082-93/art-9/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-5 - suppl-5082-93/art-10/par-1/item-1: 前条第三項から第七項まで → 所得税法施行令 附則第九条第六項 (Supplementary Provisions, Article 9, paragraph (6)), suppl-5082-93/art-9/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-6 - suppl-5082-93/art-10/par-1/item-1: 前条第三項から第七項まで → 所得税法施行令 附則第九条第七項 (Supplementary Provisions, Article 9, paragraph (7)), suppl-5082-93/art-9/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-7 - suppl-5082-93/art-10/par-1/item-1: 改正法第十二条 → e-Gov law 508AC0000000012, 第十二条 (Article 12), art-12 — not held in this collection - suppl-5082-93/art-10/par-1/item-1: 次項第一号 → 所得税法施行令 附則第九条第四項第一号 (Supplementary Provisions, Article 9, paragraph (4), item (i)), suppl-5082-93/art-9/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-4/item-1 - suppl-5082-93/art-10/par-1/item-1: 旧特別措置法第二十八条第一項 → 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/reconstruction-funding-act/art-28/par-1 (e-Gov law ID 423AC0000000117) - suppl-5082-93/art-10/par-1/item-1: 同項第二号 → 所得税法施行令 附則第九条第四項第二号 (Supplementary Provisions, Article 9, paragraph (4), item (ii)), suppl-5082-93/art-9/par-4/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text/suppl-5082-93#suppl-5082-93/art-9/par-4/item-2 - suppl-5082-93/art-10/par-1/item-2: 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第六条第十五号 → 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第六条第一項第十五号 (Article 6, paragraph (1), item (xv)), art-6/par-1/item-15 — https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-15 (e-Gov law ID 423AC0000000117) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text as 令和八年政令第九十三号 leaves it, from 2026-12-01 (https://laws.e-gov.go.jp/law/340CO0000000096/20261201_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-093, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-109, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-122, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-128, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-138, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-138, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation of amended wording, batch income-tax-act-enforcement-order-amendments-20261106T173921-001, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch income-tax-act-enforcement-order-amendments-20261106T173921-001, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06