# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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- 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-3452-105`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105
- e-Gov law ID: 340CO0000000096 — 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.

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## 附　則 昭和四五年四月三〇日政令第一〇五号
<sup>suppl-3452-105 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3452-105/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-1</sup>

**第一項**  この政令は、昭和四十五年五月一日から施行する。
<sup>suppl-3452-105/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-1/par-1</sup>
This Cabinet Order comes into effect as of May 1, 1970.
<sup>machine translation, not official</sup>

### 第二条（経過措置の原則） — Principles of Transitional Measures
<sup>caption: machine translation, not official</sup>
<sup>suppl-3452-105/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-2</sup>

**第一項**  別段の定めがあるものを除き、改正後の所得税法施行令（以下「新令」という。）の規定（新令第三十八条（金融機関の営業所等の長の支払事務取扱者に対する通知等）の規定を除く。）は、昭和四十五年分以後の所得税について適用し、昭和四十四年分以前の所得税については、なお従前の例による。
<sup>suppl-3452-105/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-2/par-1</sup>
Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") (excluding the provisions of Article 38 (Notice, etc. from the Head of the business office of a Financial Institution or Other Such Place to the Person Handling Payments) of the New Order) apply to income tax for 1970 and subsequent years, and the provisions then in force continue to govern income tax for 1969 and earlier years.
<sup>machine translation, not official</sup>

### 第三条（退職所得控除額の計算の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Calculation of the Retirement Income Deduction
<sup>caption: machine translation, not official</sup>
<sup>suppl-3452-105/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-3</sup>

**第一項**  新令第七十四条第一項第二号及び第二項（退職所得控除額の計算の特例）の規定を適用する場合において、これらの規定に規定する前の退職手当等が昭和四十一年中の支給に係るものであるときは、次の表の上欄に掲げるこれらの規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
新令第七十四条第一項第二号	退職手当等（次項において「前の退職手当等」という。）に係る勤続期間等	退職手当等（以下この条において「前の退職手当等」という。）に係る就職の日又は前条第一項第二号に規定する組合員等であつた期間の初日から次に掲げる場合の区分に応じそれぞれ次に掲げる数（一に満たない端数を生じたときは、これを切り捨てた数）に相当する年数を経過した日の前日までの期間
同項の規定を適用して計算した金額	同項の規定を適用して計算した金額
イ　当該前の退職手当等につき所得税法の一部を改正する法律（昭和四十二年法律第二十号）による改正前の法第三十条第三項（退職所得控除額）の規定により計算した金額（所得税法施行令の一部を改正する政令（昭和四十二年政令第百五号）による改正前の所得税法施行令第七十四条第二項及び第三項（退職所得控除額に係る勤続年数の計算の特例）の規定を適用しないで計算した場合の勤続年数により計算した金額とする。以下この条において「昭和四十一年法の特別控除額」という。）が五十万円以下である場合　当該昭和四十一年法の特別控除額を五万円で除して計算した数
ロ　昭和四十一年法の特別控除額が五十万円をこえ百五十万円以下である場合　当該昭和四十一年法の特別控除額から五十万円を控除した金額を十万円で除して計算した数に十を加算した数
ハ　昭和四十一年法の特別控除額が百五十万円をこえる場合　当該昭和四十一年法の特別控除額から百五十万円を控除した金額を二十万円で除して計算した数に二十を加算した数
新令第七十四条第二項	前の退職手当等について同号の規定を適用しないで計算した法第三十条第三項の規定による退職所得控除額	前の退職手当等に係る昭和四十一年法の特別控除額
<sup>suppl-3452-105/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-3/par-1</sup>
Where the provisions of Article 74, paragraph (1), item (ii) and paragraph (2) (Special Provisions on the Calculation of the Retirement Income Deduction) of the New Order are applied, if the earlier severance pay or other such compensation prescribed in those provisions was paid in 1966, the phrases set out in the middle column of the following table in the provisions set out in the left-hand column of the same table are deemed to be replaced with the phrases set out in the right-hand column of the same table, respectively.
Article 74, paragraph (1), item (ii) of the New Order	the period of service, etc. relating to the severance pay or other such compensation (referred to as "earlier severance pay or other such compensation" in the following paragraph)	the period from the day of employment relating to the severance pay or other such compensation (hereinafter referred to as "earlier severance pay or other such compensation" in this Article), or the first day of the period as a member, etc. prescribed in paragraph (1), item (ii) of the preceding Article, to the day before the day on which the number of years corresponding to the number set out below in accordance with the categories of cases set out below (the number with any fraction of less than one discarded) has elapsed
the amount calculated by applying the provisions of that paragraph	the amount calculated by applying the provisions of that paragraph
(a) where the amount calculated for that earlier severance pay or other such compensation under the provisions of Article 30, paragraph (3) (Retirement Income Deduction) of the Act prior to the amendment by the Act Partially Amending the Income Tax Act (Act No. 20 of 1967) (the amount calculated on the basis of the number of years of service calculated without applying the provisions of Article 74, paragraphs (2) and (3) (Special Provisions on the Calculation of Years of Service for the Retirement Income Deduction) of the Order for Enforcement of the Income Tax Act prior to the amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 105 of 1967); hereinafter referred to as the "special deduction under the 1966 Act" in this Article) is 500,000 yen or less: the number calculated by dividing that special deduction under the 1966 Act by 50,000 yen
(b) where the special deduction under the 1966 Act exceeds 500,000 yen and is 1,500,000 yen or less: the number obtained by adding 10 to the number calculated by dividing the amount obtained by deducting 500,000 yen from that special deduction under the 1966 Act by 100,000 yen
(c) where the special deduction under the 1966 Act exceeds 1,500,000 yen: the number obtained by adding 20 to the number calculated by dividing the amount obtained by deducting 1,500,000 yen from that special deduction under the 1966 Act by 200,000 yen
Article 74, paragraph (2) of the New Order	the retirement income deduction under the provisions of Article 30, paragraph (3) of the Act calculated for the earlier severance pay or other such compensation without applying the provisions of that item	the special deduction under the 1966 Act relating to the earlier severance pay or other such compensation
<sup>machine translation, not official</sup>

### 第四条（社会保険料控除に関する経過措置） — Transitional Measures Concerning the Social Insurance Premium Deduction
<sup>caption: machine translation, not official</sup>
<sup>suppl-3452-105/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-4</sup>

**第一項**  新令第二百八条第二号（社会保険料の範囲）の規定は、昭和四十六年四月一日以後に支払われ又は給与から控除される同号に規定する掛金について適用する。
<sup>suppl-3452-105/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-4/par-1</sup>
The provisions of Article 208, item (ii) (Scope of Social Insurance Premiums) of the New Order apply to the premiums prescribed in that item that are paid, or deducted from salary, on or after April 1, 1971.
<sup>machine translation, not official</sup>

### 第五条（合算対象世帯員がある場合の予定納税基準額の計算の特例） — Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation
<sup>caption: machine translation, not official</sup>
<sup>suppl-3452-105/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-5</sup>

**第一項**  昭和四十四年分の所得税につき所得税法の一部を改正する法律（昭和四十五年法律第三十六号。以下「改正法」という。）による改正前の所得税法（以下「旧法」という。）第九十七条第一項（合算対象世帯員がある場合の税額）の規定の適用があつた場合（次項の規定の適用がある場合を除く。）における同条第一項に規定する主たる所得者及び合算対象世帯員の昭和四十五年分の改正法による改正後の所得税法（以下「新法」という。）第百四条第一項（予定納税額の納付）に規定する予定納税基準額（以下この条において「予定納税基準額」という。）は、旧法第九十八条（合算対象世帯員がある場合の税額の計算）、改正前の所得税法施行令（以下「旧令」という。）第二百三十一条（合算所得税額の計算上控除しきれない配当控除の額がある場合の所得税の額の計算）その他旧法及び旧令の規定による所得税の額の計算の方法に従い、改正法附則第五条第一項及び第二項（昭和四十五年分の所得税に係る予定納税基準額の計算の特例）の規定を読み替え、これらの規定により計算した金額をもととして計算する。
<sup>suppl-3452-105/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-5/par-1</sup>
Where, for income tax for 1969, the provisions of Article 97, paragraph (1) (Tax Amount Where There Is a Household Member Subject to Aggregation) of the Income Tax Act prior to the amendment by the Act Partially Amending the Income Tax Act (Act No. 36 of 1970; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act") have applied (excluding the case where the provisions of the following paragraph apply), the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Income Tax Act after the amendment by the Amending Act (hereinafter referred to as the "New Act") for 1970 of the principal income earner and the household members subject to aggregation prescribed in Article 97, paragraph (1) of the Former Act (hereinafter referred to as the "tax prepayment calculation base" in this Article) is to be calculated, in accordance with the method of calculating the amount of income tax under the provisions of Article 98 (Calculation of Tax Amount Where There Is a Household Member Subject to Aggregation) of the Former Act, Article 231 (Calculation of the Amount of Income Tax Where There Is an Amount of Dividend Tax Credit That Cannot Be Fully Deducted in the Calculation of the Amount of Aggregated Income Tax) of the Order for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Order") and other provisions of the Former Act and the Former Order, on the basis of the amount calculated pursuant to the provisions of Article 5, paragraphs (1) and (2) (Special Provisions on the Calculation of the tax prepayment calculation base for Income Tax for 1970) of the Supplementary Provisions of the Amending Act, reading those provisions with the replacement of terms.
<sup>machine translation, not official</sup>

**第二項**  昭和四十四年分の所得税につき旧法第九十七条第一項の規定の適用があつた場合において、同項に規定する主たる所得者の同年分の総所得金額及び同項に規定する合算対象世帯員の同年分の資産所得の金額に相当する金額をそれぞれこれらの者の昭和四十五年分の総所得金額及び資産所得の金額とみなして、新法第九十九条第一項（合算対象世帯員がある場合の税額計算の特例の適用除外）中「百万円」とあるのは「三十万円」として同項の規定を適用した場合に同項の規定により新法第九十七条及び第九十八条の規定の適用がないこととなるときは、当該主たる所得者及び合算対象世帯員の昭和四十五年分の予定納税基準額は、これらの者の昭和四十四年分の所得税については旧法第九十七条第一項の規定の適用がなかつたものとして改正法附則第五条第一項及び第二項の規定により計算する。
<sup>suppl-3452-105/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-5/par-2</sup>
Where the provisions of Article 97, paragraph (1) of the Former Act have been applied with respect to the income tax for 1969, and, treating the amount corresponding to the gross income for that year of the principal income earner prescribed in that paragraph and the amount corresponding to the amount of asset income for that year of the household member subject to aggregation prescribed in that paragraph as the gross income and the amount of asset income of those persons for 1970 respectively, the provisions of Article 99, paragraph (1) (Exclusion from Application of the Special Provisions for Calculating Tax Amount Where There Are Household Members Subject to Aggregation) of the New Act are applied with the phrase "1,000,000 yen" in that paragraph deemed to be replaced with "300,000 yen", and, as a result, the provisions of Articles 97 and 98 of the New Act come not to apply under the provisions of that paragraph, the tax prepayment calculation base of that principal income earner and household member subject to aggregation for 1970 is to be calculated under the provisions of Article 5, paragraphs (1) and (2) of the Supplementary Provisions of the Amending Act, on the assumption that the provisions of Article 97, paragraph (1) of the Former Act were not applied with respect to the income tax of those persons for 1969.
<sup>machine translation, not official</sup>

### 第六条（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — Refund of Tax Withheld on Retirement Income Paid before the Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3452-105/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6</sup>

**第一項**  改正法附則第九条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付）の規定による還付の請求は、これをすることができる居住者がこの政令の施行の日から昭和四十五年七月三十一日までの間に同年中の支給に係る他の同項に規定する退職手当等（以下この条において「退職手当等」という。）につき新法第二百三条第四項（退職所得の受給に関する申告書）に規定する退職所得の受給に関する申告書を提出する場合には、当該申告書を提出する日の前日までの間に限り、することができる。
<sup>suppl-3452-105/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-1</sup>
A claim for a refund under the provisions of Article 9, paragraph (1) (Refund of Amount of Tax Withheld on Retirement Income Paid Before the Effective Date) of the Supplementary Provisions of the Amending Act may be made, in the case where a Resident who is entitled to make it files, between the date of enforcement of this Cabinet Order and July 31, 1970, with regard to other severance pay or other such compensation prescribed in that paragraph (hereinafter in this Article referred to as "severance pay or other such compensation") relating to payment during that year, a declaration on receipt of retirement income prescribed in Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) of the New Act, only until the day before the day on which that declaration is filed.
<sup>machine translation, not official</sup>

**第二項**  改正法附則第九条第一項の規定による還付の請求をしようとする居住者は、次に掲げる事項を記載した請求書に、第三号及び第四号に規定する事項を証する書類を添附して、これを納税地の所轄税務署長に提出しなければならない。ただし、税務署長においてやむを得ない事情があると認める場合には、当該書類を添附することを要しない。
<sup>suppl-3452-105/art-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-2</sup>
A Resident who intends to make a claim for a refund under the provisions of Article 9, paragraph (1) of the Supplementary Provisions of the Amending Act must submit a written claim stating the following matters, attaching documents proving the matters prescribed in items (iii) and (iv), to the competent district director with jurisdiction over the place for tax payment; provided, however, that the documents need not be attached where the district director finds that there are unavoidable circumstances.
<sup>machine translation, not official</sup>

  **一**  請求者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
  <sup>suppl-3452-105/art-6/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-2/item-1</sup>
  the claimant's name and domicile (or residence, where the claimant has no domicile in Japan) and, where the place of domicile (or place of residence, where the claimant has no domicile in Japan) differs from the place for tax payment, that place for tax payment;
  <sup>machine translation, not official</sup>

  **二**  退職手当等の支払者の氏名又は名称及びその退職手当等に係る所得税の旧法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（旧法第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定された納税地）
  <sup>suppl-3452-105/art-6/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-2/item-2</sup>
  the name or title of the person paying severance pay or other such compensation and the place for tax payment of the income tax on that severance pay or other such compensation under the provisions of Article 17 (Place for Tax Payment of Income Tax Withheld) of the Former Act (where a designation has been made under the provisions of Article 18, paragraph (2) (Designation of Locality for Paying over Taxes) of the Former Act, the designated place for tax payment);
  <sup>machine translation, not official</sup>

  **三**  旧法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定（昭和四十五年度の税制改正に関する暫定措置法（昭和四十五年法律第五号）第五条（退職手当等に係る源泉徴収の特例）の規定により読み替えられた旧法第二百一条の規定を含む。）により徴収された所得税の額及びその徴収の年月日
  <sup>suppl-3452-105/art-6/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-2/item-3</sup>
  the amount of income tax collected under the provisions of Articles 199 through 202 (Withholding on Retirement Income) of the Former Act (including the provisions of Article 201 of the Former Act as read pursuant to Article 5 (Special Provisions for Withholding on Severance Pay or Other Such Compensation) of the Act on Temporary Measures for the Tax System Revision for Fiscal Year 1970 (Act No. 5 of 1970)) and the date of its collection;
  <sup>machine translation, not official</sup>

  **四**  退職手当等の額及びその退職手当等に係る旧法第二百一条第二項に規定する退職所得控除額の計算の基礎となつた勤続年数その他当該退職所得控除額の計算の基礎となるべき事項並びに当該退職所得控除額と当該退職手当等に係る新法第二百一条第二項に規定する退職所得控除額とが異なる場合には、当該退職所得控除額の計算の基礎となつた勤続年数その他当該退職所得控除額の計算の基礎となるべき事項
  <sup>suppl-3452-105/art-6/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-2/item-4</sup>
  the amount of the severance pay or other such compensation, the years of service that were the basis of the calculation of the retirement income deduction prescribed in Article 201, paragraph (2) of the Former Act for that severance pay or other such compensation, and other matters that are to be the basis of the calculation of that retirement income deduction, and, where that retirement income deduction differs from the retirement income deduction prescribed in Article 201, paragraph (2) of the New Act for that severance pay or other such compensation, the years of service that were the basis of the calculation of that retirement income deduction and other matters that are to be the basis of the calculation of that retirement income deduction;
  <sup>machine translation, not official</sup>

  **五**  当該退職手当等につき改正法附則第三条第一項（昭和四十五年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第二百一条及び新法第二百二条の規定を適用した場合における所得税の額
  <sup>suppl-3452-105/art-6/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-2/item-5</sup>
  the amount of income tax in the case where the provisions of Articles 201 and 202 of the New Act, as read pursuant to Article 3, paragraph (1) (Special Provisions on Calculation of Deductions from Income and Tax Amount for Income Tax for 1970) of the Supplementary Provisions of the Amending Act, are applied to that severance pay or other such compensation;
  <sup>machine translation, not official</sup>

  **六**  第三号に掲げる所得税の額から前号に掲げる所得税の額を控除した残額のうち還付を受けようとする金額
  <sup>suppl-3452-105/art-6/par-2/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-2/item-6</sup>
  the portion, of the balance obtained by deducting the amount of income tax listed in the preceding item from the amount of income tax listed in item (iii), for which the claimant wishes to receive a refund;
  <sup>machine translation, not official</sup>

  **七**  その他参考となるべき事項
  <sup>suppl-3452-105/art-6/par-2/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-2/item-7</sup>
  other matters useful for reference purposes.
  <sup>machine translation, not official</sup>

**第三項**  改正法附則第九条第一項の規定による還付の請求をした居住者は、その請求をした後昭和四十五年中の支給に係る退職手当等について新法第二百三条第四項に規定する退職所得の受給に関する申告書又は確定申告書を提出する場合には、これらの申告書に記載すべき事項のほか、当該還付の請求をした旨及び前項第六号に掲げる金額をこれらの申告書に附記しなければならない。
<sup>suppl-3452-105/art-6/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-3</sup>
A Resident who has made a claim for a refund under the provisions of Article 9, paragraph (1) of the Supplementary Provisions of the Amending Act must, where the Resident files, after making the claim, a declaration on receipt of retirement income prescribed in Article 203, paragraph (4) of the New Act or a Tax Return with regard to severance pay or other such compensation relating to payment during 1970, enter as a note in that declaration or Tax Return, in addition to the matters to be stated therein, the fact that the Resident has made the claim for the refund and the amount listed in item (vi) of the preceding paragraph.
<sup>machine translation, not official</sup>

**第四項**  改正法附則第九条第一項の規定による請求に係る還付金は、国税収納金整理資金に関する法律施行令（昭和二十九年政令第五十一号）の規定の適用については、同令第二条第一号（支払金の指定）に掲げる還付金とみなす。
<sup>suppl-3452-105/art-6/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-4</sup>
The refund relating to a claim under the provisions of Article 9, paragraph (1) of the Supplementary Provisions of the Amending Act is deemed, for the purpose of applying the provisions of the Order for Enforcement of the Act on Fund for Smooth Management of National Tax Revenue (Cabinet Order No. 51 of 1954), to be a refund listed in Article 2, item (i) (Designation of Payments) of that Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3452-105/art-2/par-1: 新令第三十八条 → 所得税法施行令 第三十八条 (Article 38), art-38 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-38
- suppl-3452-105/art-3/par-1: 新令第七十四条第二項 → 所得税法施行令 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-74/par-2
- suppl-3452-105/art-3/par-1: 法第三十条第三項 → 所得税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/ja/income-tax-act/art-30/par-3 (e-Gov law ID 340AC0000000033)
- suppl-3452-105/art-4/par-1: 新令第二百八条第二号 → 所得税法施行令 第二百八条第一項第二号 (Article 208, paragraph (1), item (ii)), art-208/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-208/par-1/item-2
- suppl-3452-105/art-5/par-1: 次項 → 所得税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3452-105/art-5/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-5/par-2
- suppl-3452-105/art-5/par-1: 第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1 (e-Gov law ID 340AC0000000033)
- suppl-3452-105/art-5/par-1: この条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-3452-105/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-5
- suppl-3452-105/art-6/par-1: この条 → 所得税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-3452-105/art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6
- suppl-3452-105/art-6/par-1: 新法第二百三条第四項 → 所得税法 第二百三条第四項 (Article 203, paragraph (4)), art-203/par-4 — https://japanlaw.org/ja/income-tax-act/art-203/par-4 (e-Gov law ID 340AC0000000033)
- suppl-3452-105/art-6/par-2: 第三号 → 所得税法施行令 附則第六条第二項第三号 (Supplementary Provisions, Article 6, paragraph (2), item (iii)), suppl-3452-105/art-6/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-2/item-3
- suppl-3452-105/art-6/par-2: 第四号 → 所得税法施行令 附則第六条第二項第四号 (Supplementary Provisions, Article 6, paragraph (2), item (iv)), suppl-3452-105/art-6/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-2/item-4
- suppl-3452-105/art-6/par-2/item-4: 新法第二百一条第二項 → 所得税法 第二百一条第二項 (Article 201, paragraph (2)), art-201/par-2 — https://japanlaw.org/ja/income-tax-act/art-201/par-2 (e-Gov law ID 340AC0000000033)
- suppl-3452-105/art-6/par-2/item-5: 新法第二百一条 → 所得税法 第二百一条 (Article 201), art-201 — https://japanlaw.org/ja/income-tax-act/art-201 (e-Gov law ID 340AC0000000033)
- suppl-3452-105/art-6/par-2/item-5: 新法第二百二条 → 所得税法 第二百二条 (Article 202), art-202 — https://japanlaw.org/ja/income-tax-act/art-202 (e-Gov law ID 340AC0000000033)
- suppl-3452-105/art-6/par-2/item-6: 第三号 → 所得税法施行令 附則第六条第二項第三号 (Supplementary Provisions, Article 6, paragraph (2), item (iii)), suppl-3452-105/art-6/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-2/item-3
- suppl-3452-105/art-6/par-2/item-6: 前号 → 所得税法施行令 附則第六条第二項第五号 (Supplementary Provisions, Article 6, paragraph (2), item (v)), suppl-3452-105/art-6/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-2/item-5
- suppl-3452-105/art-6/par-3: 新法第二百三条第四項 → 所得税法 第二百三条第四項 (Article 203, paragraph (4)), art-203/par-4 — https://japanlaw.org/ja/income-tax-act/art-203/par-4 (e-Gov law ID 340AC0000000033)
- suppl-3452-105/art-6/par-3: 前項第六号 → 所得税法施行令 附則第六条第二項第六号 (Supplementary Provisions, Article 6, paragraph (2), item (vi)), suppl-3452-105/art-6/par-2/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-2/item-6

## Cited by

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

- 所得税法施行令 附則第五条第一項（合算対象世帯員がある場合の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-5/par-1
- 所得税法施行令 附則第六条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-1
- 所得税法施行令 附則第六条第二項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-2
- 所得税法施行令 附則第六条第二項第六号（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-2/item-6
- 所得税法施行令 附則第六条第三項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-6/par-3

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_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-20261106T163957-120, 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-20261106T163957-120, translated 2026-11-07
- 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-20261106T173921-094, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-096, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-097, 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-20261106T173921-097, 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