# 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-3492-75`
- 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-3492-75
- 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 昭和四九年三月三〇日政令第七五号
<sup>suppl-3492-75 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3492-75/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-1</sup>

**第一項**  この政令は、昭和四十九年四月一日から施行する。
<sup>suppl-3492-75/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-1/par-1</sup>
This Cabinet Order comes into effect as of April 1, 1974.
<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-3492-75/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/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。）の規定は、昭和四十九年分以後の所得税について適用し、昭和四十八年分以前の所得税については、なお従前の例による。
<sup>suppl-3492-75/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-2/par-1</sup>
Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to income tax for 1974 and subsequent years, and the provisions then in force continue to govern income tax for 1973 and earlier years.
<sup>machine translation, not official</sup>

### 第三条（利子所得等について非課税とされる有価証券の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Securities Treated as Nontaxable for Interest Income, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3492-75/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-3</sup>

**第一項**  新令第三十三条（利子所得等について非課税とされる有価証券の範囲）の規定は、この政令の施行の日（以下「施行日」という。）以後に購入する所得税法第十条第一項（少額預金の利子所得等の非課税）に規定する有価証券について適用し、同日前に購入した当該有価証券については、なお従前の例による。
<sup>suppl-3492-75/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-3/par-1</sup>
The provisions of Article 33 (Scope of Securities Treated as Nontaxable for Interest Income, etc.) of the New Order apply to the Securities prescribed in Article 10, paragraph (1) (Nontaxable Interest Income, etc. on Small-Amount Deposits) of the Income Tax Act that are purchased on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those Securities purchased before that date.
<sup>machine translation, not official</sup>

**第二項**  新令第四十条第一項（非課税貯蓄申告書）の規定は、施行日以後に提出する同項に規定する非課税貯蓄申告書（所得税法及び災害被害者に対する租税の減免、徴収猶予等に関する法律の一部を改正する法律（昭和四十九年法律第十五号。以下「改正法」という。）附則第四条第三項（少額預金の利子所得等の非課税に関する経過措置）の規定により提出するものを除く。）について適用し、同日前に提出した当該非課税貯蓄申告書については、なお従前の例による。
<sup>suppl-3492-75/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-3/par-2</sup>
The provisions of Article 40, paragraph (1) (Statement of Tax-Exempt Savings) of the New Order apply to the statement of tax-exempt savings prescribed in that paragraph that is submitted on or after the Effective Date (excluding one submitted under the provisions of Article 4, paragraph (3) (Transitional Measures Concerning Nontaxable Interest Income, etc. on Small-Amount Deposits) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act and the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 15 of 1974; hereinafter referred to as the "Amending Act")), and the provisions then in force continue to govern that statement of tax-exempt savings submitted before that date.
<sup>machine translation, not official</sup>

**第三項**  改正法附則第四条第三項の規定により提出する同項の申告書及び申込書には、改正法による改正後の所得税法（以下「新法」という。）第十条第三項各号又は新令第三十九条の二各号（非課税貯蓄限度額変更申告書の記載事項）若しくは第三十四条第一項各号（非課税貯蓄申込書の記載事項）に掲げる事項のほか、改正法附則第四条第三項の規定により提出するものである旨を記載しなければならない。
<sup>suppl-3492-75/art-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-3/par-3</sup>
In the declaration and application form prescribed in Article 4, paragraph (3) of the Supplementary Provisions of the Amending Act that are submitted under the provisions of that paragraph, there must be stated, in addition to the matters listed in the items of Article 10, paragraph (3) of the Income Tax Act after amendment by the Amending Act (hereinafter referred to as the "New Act"), the items of Article 39-2 (Required Particulars of Declaration of Change to the Tax-Exempt Savings Limit) of the New Order, or the items of Article 34, paragraph (1) (Required Particulars of Application to Exempt Savings from Taxation) of the New Order, the fact that they are submitted under the provisions of Article 4, paragraph (3) of the Supplementary Provisions of the Amending Act.
<sup>machine translation, not official</sup>

### 第四条（退職所得控除額の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions on Retirement Income Deduction
<sup>caption: machine translation, not official</sup>
<sup>suppl-3492-75/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-4</sup>

**第一項**  新令第七十四条第二項（退職所得控除額の計算の特例）の規定は、同項に規定する前の退職手当等が昭和四十九年一月一日以後に支払を受けるべきものである場合について適用し、当該前の退職手当等が昭和四十八年中の支給に係るものである場合については、改正前の所得税法施行令（以下「旧令」という。）第七十四条第二項中「法第三十条第三項」とあるのは、「所得税法及び災害被害者に対する租税の減免、徴収猶予等に関する法律の一部を改正する法律（昭和四十九年法律第十五号）による改正前の法第三十条第三項」として、同項の規定の例によるものとする。
<sup>suppl-3492-75/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-4/par-1</sup>
The provisions of Article 74, paragraph (2) (Special Provisions on Calculation of Retirement Income Deduction) of the New Order apply to cases where the earlier severance pay or other such compensation prescribed in that paragraph is to be received on or after January 1, 1974; in cases where that earlier severance pay or other such compensation relates to payment during 1973, the provisions of Article 74, paragraph (2) of the Order for Enforcement of the Income Tax Act before amendment (hereinafter referred to as the "Former Order") are to be followed, with the phrase "Article 30, paragraph (3) of the Act" in that paragraph deemed to be replaced with "Article 30, paragraph (3) of the Act before amendment by the Act Partially Amending the Income Tax Act and the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Act No. 15 of 1974)".
<sup>machine translation, not official</sup>

### 第五条（少額の減価償却資産の取得価額の必要経費算入等に関する経過措置） — Transitional Measures Concerning the Inclusion in Necessary Expenses of the Acquisition Price of Small-Value Depreciable Assets, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3492-75/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-5</sup>

**第一項**  個人が施行日において、旧少額減価償却資産（昭和四十九年一月一日前にその業務の用に供した減価償却資産のうち旧令第百三十八条（少額の減価償却資産の取得価額の必要経費算入）に規定する取得価額が五万円未満のもので、同日において償却後の取得価額があるものをいう。）を有する場合には、当該旧少額減価償却資産の当該償却後の取得価額に相当する金額は、所得税法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）の規定にかかわらず、昭和四十九年分の不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、必要経費に算入する。
<sup>suppl-3492-75/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-5/par-1</sup>
Where, on the Effective Date, an individual holds Former Small-Value Depreciable Assets (meaning those Depreciable Assets put to use in the individual's business before January 1, 1974 for which the acquisition price prescribed in Article 138 (Inclusion in Necessary Expenses of the Acquisition Price of Small-Value Depreciable Assets) of the Former Order is less than 50,000 yen and for which there is an acquisition price after depreciation on that date), the amount equivalent to that acquisition price after depreciation of those Former Small-Value Depreciable Assets is, notwithstanding Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Income Tax Act, to be included in necessary expenses in calculating the amount of real property income, the amount of business income, the amount of timber income or the amount of miscellaneous income for 1974.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、個人が施行日において、旧少額繰延資産（昭和四十九年一月一日前に支出した旧令第百三十九条（繰延資産となる費用のうち少額のものの必要経費算入）に規定する費用のうちその支出額が五万円未満のもので、同日において償却後の金額があるものをいう。）を有する場合について準用する。この場合において、同項中「所得税法第四十九条第一項（減価償却資産の償却費の計算及びその償却の方法）」とあるのは、「所得税法第五十条第一項（繰延資産の償却費の計算及びその償却の方法）」と読み替えるものとする。
<sup>suppl-3492-75/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-5/par-2</sup>
The provisions of the preceding paragraph apply mutatis mutandis where, on the Effective Date, an individual holds Former Small-Value Deferred Assets (meaning those expenses prescribed in Article 139 (Inclusion in Necessary Expenses of Small-Amount Expenses That Become Deferred Assets) of the Former Order that were paid before January 1, 1974, for which the amount paid is less than 50,000 yen and for which there is an amount after depreciation on that date). In this case, the phrase "Article 49, paragraph (1) (Calculating Depreciation Allowances for Depreciable Assets; Depreciation Methods) of the Income Tax Act" in the preceding paragraph is deemed to be replaced with "Article 50, paragraph (1) (Calculating Depreciation Allowances for Deferred Assets; Depreciation Methods) of the Income Tax Act".
<sup>machine translation, not official</sup>

### 第六条（小規模事業者の収入及び費用の帰属時期の特例を受ける場合の手続に関する経過措置） — Transitional Measures Concerning Procedures for Receiving the Special Provisions on the Timing of Attribution of Revenue and Expenses of Small Enterprises
<sup>caption: machine translation, not official</sup>
<sup>suppl-3492-75/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-6</sup>

**第一項**  新令第百九十五条第一号（小規模事業者の要件）の規定により新たに所得税法第六十七条の二（小規模事業者の収入及び費用の帰属時期）に規定する小規模事業者に該当することとなつた居住者が、昭和四十九年分の所得税につき同条の規定の適用を受けようとする場合には、新令第百九十七条第一項（収入及び費用の帰属時期の特例を受けるための手続等）中「その年三月十五日」とあるのは、「昭和四十九年五月三十一日」として、同項の規定を適用する。
<sup>suppl-3492-75/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-6/par-1</sup>
Where a Resident who has newly come to fall under a small enterprise prescribed in Article 67-2 (Timing of Attribution of Revenue and Expenses of Small Enterprises) of the Income Tax Act under the provisions of Article 195, item (i) (Requirements for Small Enterprises) of the New Order intends to receive the application of the provisions of Article 67-2 of the Income Tax Act with regard to income tax for 1974, the provisions of Article 197, paragraph (1) (Procedures for Receiving the Special Provisions on the Timing of Attribution of Revenue and Expenses) of the New Order apply with the phrase "March 15 of that year" in that paragraph deemed to be replaced with "May 31, 1974".
<sup>machine translation, not official</sup>

**第二項**  新令第百九十七条第一項の規定（同項に規定する業務を開始した場合に係る部分に限る。）は、施行日以後に当該業務を開始する場合について適用し、同日前に当該業務を開始した場合については、なお従前の例による。
<sup>suppl-3492-75/art-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-6/par-2</sup>
The provisions of Article 197, paragraph (1) of the New Order (limited to the portion pertaining to the case where the business prescribed in that paragraph is commenced) apply to cases where that business is commenced on or after the Effective Date, and the provisions then in force continue to govern cases where that business was commenced before that date.
<sup>machine translation, not official</sup>

### 第七条（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-3492-75/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-7</sup>

**第一項**  昭和四十八年分の所得税につき改正法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における同項に規定する主たる所得者及び合算対象世帯員の昭和四十九年分の新法第百四条第一項（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）、旧令第二百三十一条（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、改正法附則第六条第一項及び第二項（昭和四十九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基として計算する。
<sup>suppl-3492-75/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-7/par-1</sup>
Where the provisions of Article 97, paragraph (1) (Tax Amount Where There Are Household Members Subject to Aggregation) of the Income Tax Act before amendment by the Amending Act (hereinafter referred to as the "Former Act") have been applied with respect to the income tax for 1973, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the New Act of the principal income earner and household member subject to aggregation prescribed in Article 97, paragraph (1) of the Former Act, for 1974, is to be calculated, in accordance with Article 98 (Calculation of Tax Amount Where There Are Household Members 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 Calculating the Amount of Aggregated Income Tax) of the Former Order and the other methods of calculating the amount of income tax under the provisions of the Former Act and the Former Order, on the basis of the amount calculated under the provisions of Article 6, paragraphs (1) and (2) (Special Provisions on Calculation of Tax Prepayment Calculation Base for Income Tax for 1974) of the Supplementary Provisions of the Amending Act, as those provisions are read with replacements.
<sup>machine translation, not official</sup>

### 第八条（退職所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding from Retirement Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-3492-75/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-8</sup>

**第一項**  新令第七十六条第一項第三号（退職手当等とみなす一時金）に掲げる制度に基づいて支給される同項に規定する一時金に係る新法第四編第三章（退職所得に係る源泉徴収）の規定は、昭和四十九年六月一日以後に支払うべき当該一時金について適用し、同日前に支払うべき当該一時金については、なお従前の例による。
<sup>suppl-3492-75/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-8/par-1</sup>
The provisions of Part IV, Chapter III (Withholding on Retirement Income) of the New Act relating to the lump-sum payments paid under the system listed in Article 76, paragraph (1), item (iii) (Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation) of the New Order and prescribed in that paragraph apply to those lump-sum payments payable on or after June 1, 1974, and the provisions then in force continue to govern those lump-sum payments payable before that date.
<sup>machine translation, not official</sup>

### 第九条（報酬、料金等に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Remuneration, Fees, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-3492-75/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-9</sup>

**第一項**  新令第三百二十二条（支払金額から控除する金額）（新法第二百四条第一項第二号（報酬、料金等に係る源泉徴収義務）に掲げる司法書士、土地家屋調査士又は海事代理士の業務に関する報酬又は料金に係る部分に限る。）の規定は、昭和四十九年六月一日以後に支払うべき当該報酬又は料金について適用し、同日前に支払うべき当該報酬又は料金については、なお従前の例による。
<sup>suppl-3492-75/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-9/par-1</sup>
The provisions of Article 322 (Amount to Be Deducted from the Amount Paid) of the New Order (limited to the portion pertaining to remuneration or fees for the business of judicial scriveners, land and house investigators or maritime procedure agents listed in Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the New Act) apply to those remuneration or fees payable on or after June 1, 1974, and the provisions then in force continue to govern those remuneration or fees payable before that date.
<sup>machine translation, not official</sup>

### 第十条（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-3492-75/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-10</sup>

**第一項**  改正法附則第十条第一項（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施行日から昭和四十九年六月三十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-3492-75/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-10/par-1</sup>
A claim for a refund under the provisions of Article 10, 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 Effective Date and June 30, 1974, 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**  改正法附則第十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付して、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、当該書類を添付することを要しない。
<sup>suppl-3492-75/art-10/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-10/par-2</sup>
A Resident who wishes to make a claim for a refund under Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act must submit a written claim stating the following matters, attaching documents certifying the matters prescribed in items (iii) and (iv), to the competent district director with jurisdiction over the place for tax payment; provided, however, that where the district director finds that there are unavoidable circumstances, it is not necessary to attach those documents.
<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-3492-75/art-10/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-10/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-3492-75/art-10/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-10/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-3492-75/art-10/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-10/par-2/item-3</sup>
  the amount of income tax collected pursuant to the provisions of Articles 199 through 202 (Withholding on Retirement Income) of the Former Act and the date of 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
  <sup>suppl-3492-75/art-10/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-10/par-2/item-4</sup>
  the amount of the severance pay or other such compensation, the years of service forming the basis of the calculation of the retirement income deduction prescribed in Article 201, paragraph (2) of the Former Act relating to that severance pay or other such compensation, and other matters that are to form 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新法第二百一条及び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-3492-75/art-10/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-10/par-2/item-5</sup>
  the amount of income tax in the case where the provisions of Article 201 and Article 202 of the New 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-3492-75/art-10/par-2/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-10/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-3492-75/art-10/par-2/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-10/par-2/item-7</sup>
  other matters useful for reference purposes.
  <sup>machine translation, not official</sup>

**第三項**  改正法附則第十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四十九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付記しなければならない。
<sup>suppl-3492-75/art-10/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-10/par-3</sup>
A Resident who has made a claim for a refund under the provisions of Article 10, 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 1974, 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**  改正法附則第十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-3492-75/art-10/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-10/par-4</sup>
With regard to the application of 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), a refund pertaining to a claim under Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act is deemed to be a refund listed in Article 2, item (i) (Designation of Payments) of that Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3492-75/art-3/par-1: 新令第三十三条 → 所得税法施行令 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33
- suppl-3492-75/art-3/par-1: 所得税法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033)
- suppl-3492-75/art-3/par-2: 新令第四十条第一項 → 所得税法施行令 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-40/par-1
- suppl-3492-75/art-3/par-3: 第十条第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/ja/income-tax-act/art-10/par-3 (e-Gov law ID 340AC0000000033)
- suppl-3492-75/art-3/par-3: 第三十四条第一項 → 所得税法施行令 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1
- suppl-3492-75/art-4/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-3492-75/art-4/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-3492-75/art-5/par-1: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033)
- suppl-3492-75/art-5/par-2: 前項 → 所得税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3492-75/art-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-5/par-1
- suppl-3492-75/art-5/par-2: 所得税法第四十九条第一項 → 所得税法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/income-tax-act/art-49/par-1 (e-Gov law ID 340AC0000000033)
- suppl-3492-75/art-5/par-2: 所得税法第五十条第一項 → 所得税法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/income-tax-act/art-50/par-1 (e-Gov law ID 340AC0000000033)
- suppl-3492-75/art-6/par-1: 新令第百九十五条第一号 → 所得税法施行令 第百九十五条第一項第一号 (Article 195, paragraph (1), item (i)), art-195/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-195/par-1/item-1
- suppl-3492-75/art-6/par-1: 所得税法第六十七条の二 → 所得税法 第六十七条の二 (Article 67-2), art-67-2 — https://japanlaw.org/ja/income-tax-act/art-67-2 (e-Gov law ID 340AC0000000033)
- suppl-3492-75/art-6/par-1: 新令第百九十七条第一項 → 所得税法施行令 第百九十七条第一項 (Article 197, paragraph (1)), art-197/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197/par-1
- suppl-3492-75/art-6/par-2: 新令第百九十七条第一項 → 所得税法施行令 第百九十七条第一項 (Article 197, paragraph (1)), art-197/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-197/par-1
- suppl-3492-75/art-7/par-1: 新法第百四条第一項 → 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-3492-75/art-9/par-1: 新令第三百二十二条 → 所得税法施行令 第三百二十二条 (Article 322), art-322 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-322
- suppl-3492-75/art-9/par-1: 新法第二百四条第一項第二号 → 所得税法 第二百四条第一項第二号 (Article 204, paragraph (1), item (ii)), art-204/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-2 (e-Gov law ID 340AC0000000033)
- suppl-3492-75/art-10/par-1: この条 → 所得税法施行令 附則第十条 (Supplementary Provisions, Article 10), suppl-3492-75/art-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-10
- suppl-3492-75/art-10/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-3492-75/art-10/par-2: 第三号 → 所得税法施行令 附則第十条第二項第三号 (Supplementary Provisions, Article 10, paragraph (2), item (iii)), suppl-3492-75/art-10/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-10/par-2/item-3
- suppl-3492-75/art-10/par-2: 第四号 → 所得税法施行令 附則第十条第二項第四号 (Supplementary Provisions, Article 10, paragraph (2), item (iv)), suppl-3492-75/art-10/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-10/par-2/item-4
- suppl-3492-75/art-10/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-3492-75/art-10/par-2/item-5: 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-3492-75/art-10/par-2/item-6: 第三号 → 所得税法施行令 附則第十条第二項第三号 (Supplementary Provisions, Article 10, paragraph (2), item (iii)), suppl-3492-75/art-10/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-10/par-2/item-3
- suppl-3492-75/art-10/par-2/item-6: 前号 → 所得税法施行令 附則第十条第二項第五号 (Supplementary Provisions, Article 10, paragraph (2), item (v)), suppl-3492-75/art-10/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-10/par-2/item-5
- suppl-3492-75/art-10/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-3492-75/art-10/par-3: 前項第六号 → 所得税法施行令 附則第十条第二項第六号 (Supplementary Provisions, Article 10, paragraph (2), item (vi)), suppl-3492-75/art-10/par-2/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-10/par-2/item-6

## Cited by

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

- 所得税法施行令 附則第五条第二項（少額の減価償却資産の取得価額の必要経費算入等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3492-75/art-5/par-2
- 所得税法施行令 附則第十条第一項（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-3492-75/art-10/par-1
- 所得税法施行令 附則第十条第二項（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-3492-75/art-10/par-2
- 所得税法施行令 附則第十条第二項第六号（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-3492-75/art-10/par-2/item-6
- 所得税法施行令 附則第十条第三項（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-3492-75/art-10/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-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 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-098, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-099, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-100, 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-20261106T173921-100, 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