# 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-4282-145`
- 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-4282-145
- 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 平成二八年三月三一日政令第一四五号
suppl-4282-145 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145
### 第一条（施行期日） — Effective Date
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suppl-4282-145/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-1
**第一項** この政令は、平成二十八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-4282-145/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-1/par-1
This Cabinet Order comes into effect on April 1, 2016; provided, however, that the provisions set out in the following items come into effect on the dates specified respectively in those items:
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**一** 第一条中所得税法施行令第三百十六条第一項第一号の改正規定、同令第三百十九条の二第一項の改正規定、同令第三百二十四条第一号の改正規定、同令第三百二十五条の改正規定、同令第三百三十一条第一項の改正規定並びに同令第三百五十五条第一項及び第二項の改正規定並びに附則第十二条、第十四条、第十五条及び第十七条の規定 平成二十九年一月一日
suppl-4282-145/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-1/par-1/item-1
the provisions of Article 1 amending Article 316, paragraph (1), item (i) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 319-2, paragraph (1) of that Order, the provisions amending Article 324, item (i) of that Order, the provisions amending Article 325 of that Order, the provisions amending Article 331, paragraph (1) of that Order, and the provisions amending Article 355, paragraphs (1) and (2) of that Order, and the provisions of Articles 12, 14, 15 and 17 of the Supplementary Provisions: January 1, 2017;
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**二** 第一条中所得税法施行令第二百六十二条（見出しを含む。）の改正規定及び同令第三百十九条（見出しを含む。）の改正規定並びに附則第十一条及び第十三条の規定 平成三十年一月一日
suppl-4282-145/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-1/par-1/item-2
the provisions of Article 1 amending Article 262 (including the caption) of the Order for Enforcement of the Income Tax Act and the provisions amending Article 319 (including the caption) of that Order, and the provisions of Articles 11 and 13 of the Supplementary Provisions: January 1, 2018.
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### 第二条（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
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suppl-4282-145/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-2
**第一項** 第一条の規定による改正後の所得税法施行令（以下「新令」という。）第二十条の二（非課税とされる通勤手当）の規定は、新通勤手当（平成二十八年一月一日以後に受けるべき通勤手当及びこれに類する手当をいい、同日前に受けるべきこれらの手当の差額として追給されるものを除く。次項において同じ。）について適用し、同日前に受けるべき第一条の規定による改正前の所得税法施行令（以下「旧令」という。）第二十条の二（非課税とされる通勤手当）に規定する通勤手当（同日以後に受けるべき当該通勤手当で同日前に受けるべきものの差額として追給されるものを含む。）については、なお従前の例による。
suppl-4282-145/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-2/par-1
The provisions of Article 20-2 (Commutation Allowances Treated as Nontaxable) of the Order for Enforcement of the Income Tax Act after the amendment under the provisions of Article 1 (hereinafter referred to as the "New Order") apply to the new commuting allowance (meaning commutation allowances and similar allowances to be received on or after January 1, 2016, excluding those paid additionally as the difference of such allowances to be received before that date; the same applies in the following paragraph), and the provisions then in force continue to govern the commutation allowances prescribed in Article 20-2 (Commutation Allowances Treated as Nontaxable) of the Order for Enforcement of the Income Tax Act before the amendment under the provisions of Article 1 (hereinafter referred to as the "Former Order") that are to be received before that date (including such commutation allowances to be received on or after that date that are paid additionally as the difference of those to be received before that date).
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**第二項** 新通勤手当でこの政令の施行の日（以下「施行日」という。）前に受けたものに係る所得税法第四編第二章第一節（源泉徴収義務及び徴収税額）の規定の適用については、新令第二十条の二及び前項の規定にかかわらず、なお従前の例による。
suppl-4282-145/art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-2/par-2
With regard to the application of the provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes and Tax Amount Collected) of the Income Tax Act to a new commuting allowance received before the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), notwithstanding Article 20-2 of the New Order and the preceding paragraph, the provisions then in force continue to govern.
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### 第三条（非課税貯蓄相続申込書に関する経過措置） — Transitional Measures Concerning Application for Continuing Tax-Exempt Savings on Inheritance
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suppl-4282-145/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-3
**第一項** 新令第四十七条第二項（非課税貯蓄相続申込書）の規定は、施行日以後に提出する同条第一項に規定する非課税貯蓄相続申込書について適用し、施行日前に提出した旧令第四十七条第一項（非課税貯蓄相続申込書）に規定する非課税貯蓄相続申込書については、なお従前の例による。
suppl-4282-145/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-3/par-1
The provisions of Article 47, paragraph (2) (Application for Continuing Tax-Exempt Savings on Inheritance) of the New Order apply to an application for continuing tax-exempt savings on inheritance prescribed in paragraph (1) of that Article that is submitted on or after the Effective Date, and the provisions then in force continue to govern an application for continuing tax-exempt savings on inheritance prescribed in Article 47, paragraph (1) (Application for Continuing Tax-Exempt Savings on Inheritance) of the Former Order that was submitted before the Effective Date.
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### 第四条（特定退職金共済団体の要件等に関する経過措置） — Transitional Measures Concerning the Requirements, etc. of Specified Retirement Allowance Mutual Aid Organizations
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suppl-4282-145/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-4
**第一項** 新令第七十三条第一項（特定退職金共済団体の要件）の規定は、施行日以後に同項の承認（新令第七十四条第五項（特定退職金共済団体の承認）の変更の承認を含む。）を受ける場合について適用する。
suppl-4282-145/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-4/par-1
The provisions of Article 73, paragraph (1) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the New Order apply to cases where the approval prescribed in that paragraph (including approval of a change under Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order) is received on or after the Effective Date.
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**第二項** 新令第七十五条第三項（特定退職金共済団体の承認の取消し等）の規定は、施行日以後に同項の退職金共済事業を廃止する場合について適用する。
suppl-4282-145/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-4/par-2
The provisions of Article 75, paragraph (3) (Rescission, etc. of Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order apply to cases where the retirement allowance mutual aid business prescribed in that paragraph is discontinued on or after the Effective Date.
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### 第五条（譲渡制限付株式の価額等に関する経過措置） — Transitional Measures Concerning the Value, etc. of Restricted Shares
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suppl-4282-145/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-5
**第一項** 新令第八十四条第一項（譲渡制限付株式の価額等）及び第百九条第一項（第二号に係る部分に限る。）（有価証券の取得価額）の規定は、平成二十八年分以後の所得税について適用する。
suppl-4282-145/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-5/par-1
The provisions of Article 84, paragraph (1) (Value, etc. of Restricted Shares) and Article 109, paragraph (1) (limited to the portion pertaining to item (ii)) (Acquisition Price of Securities) of the New Order apply to income tax for 2016 and subsequent years.
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### 第六条（国庫補助金等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Government Subsidy or Its Equivalent
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suppl-4282-145/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-6
**第一項** 個人が施行日前に交付を受けた旧令第八十九条第四号（国庫補助金等の範囲）に掲げる補助金については、なお従前の例による。
suppl-4282-145/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-6/par-1
The provisions then in force continue to govern the subsidies listed in Article 89, item (iv) (Scope of Government Subsidies or Their Equivalents) of the Former Order that an individual received before the Effective Date.
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### 第七条（資本の払戻し等があった場合の株式等の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Shares, etc. When There Is a Return of Capital, etc.
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suppl-4282-145/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-7
**第一項** 新令第百十四条第一項（資本の払戻し等があった場合の株式等の取得価額）の規定は、平成二十八年分以後の所得税について適用し、平成二十七年分以前の所得税については、なお従前の例による。
suppl-4282-145/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-7/par-1
The provisions of Article 114, paragraph (1) (Acquisition Price of Shares, etc. When There Is a Return of Capital, etc.) of the New Order apply to income tax for 2016 and subsequent years, and the provisions then in force continue to govern income tax for 2015 and earlier years.
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### 第八条（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
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suppl-4282-145/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-8
**第一項** 新令第二編第一章第四節第四款第一目（減価償却資産の償却の方法）の規定は、平成二十八年分以後の所得税について適用し、平成二十七年分以前の所得税については、なお従前の例による。
suppl-4282-145/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-8/par-1
The provisions of Part II, Chapter I, Section 4, Subsection 4, Division 1 (Depreciation Methods for Depreciable Assets) of the New Order apply to income tax for 2016 and subsequent years, and the provisions then in force continue to govern income tax for 2015 and earlier years.
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**第二項** 個人が、平成二十八年分の所得税について、新令第六条第一号及び第二号（減価償却資産の範囲）に掲げる減価償却資産につき選定した償却の方法（その償却の方法を届け出なかった個人がよるべきこととされている新令第百二十五条（減価償却資産の法定償却方法）に規定する償却の方法を含む。）を変更しようとする場合（二以上の事業所を有する個人で事業所ごとに償却の方法を選定していないものが事業所ごとに償却の方法を選定しようとする場合を含む。）において、同年分の所得税に係る確定申告期限までに、新たな償却の方法、変更しようとする理由その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出したときは、当該届出書をもって新令第百二十四条第二項（減価償却資産の償却の方法の変更手続）の申請書とみなし、当該届出書の提出をもって同条第一項の承認があったものとみなす。
suppl-4282-145/art-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-8/par-2
In the case where an individual seeks to change, with regard to income tax for 2016, the depreciation method selected for the Depreciable Assets listed in Article 6, items (i) and (ii) (Scope of Depreciable Assets) of the New Order (including the depreciation method prescribed in Article 125 (Statutory Depreciation Methods for Depreciable Assets) of the New Order that an individual who did not file a notice of a depreciation method is to follow) (including the case where an individual having two or more offices who has not selected a depreciation method for each office seeks to select a depreciation method for each office), if the individual, by the Filing Deadline for the income tax for that year, submits to the competent district director with jurisdiction over the place for tax payment a written notice stating the new depreciation method, the reason for the intended change and other matters specified by Ministry of Finance Order, that written notice is deemed to be the written application under Article 124, paragraph (2) (Procedures for Changing Depreciation Methods for Depreciable Assets) of the New Order, and the submission of that written notice is deemed to be approval under paragraph (1) of that Article.
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**第三項** 個人が平成二十八年一月一日から同年三月三十一日までの期間内に減価償却資産について支出した金額について新令第百二十七条第四項又は第五項（資本的支出の取得価額の特例）の規定により平成二十九年一月一日において新たに取得したものとされる減価償却資産に係る新令第百二十条の二第一項（第一号又は第三号に係る部分に限る。）（減価償却資産の償却の方法）の規定の適用については、当該減価償却資産は、施行日前に取得された資産に該当するものとする。
suppl-4282-145/art-8/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-8/par-3
With regard to the application of Article 120-2, paragraph (1) (limited to the portion pertaining to item (i) or item (iii)) (Depreciation Methods for Depreciable Assets) of the New Order to a Depreciable Asset deemed to be newly acquired on January 1, 2017 pursuant to Article 127, paragraph (4) or (5) (Special Provisions on Acquisition Price of Capital Expenditure) of the New Order in respect of an amount that an individual expended for the Depreciable Asset during the period from January 1, 2016 to March 31, 2016, that Depreciable Asset is to fall under assets acquired before the Effective Date.
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### 第九条（国外転出をする場合の譲渡所得等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Capital Gains, etc. in the Case of Departure from Japan
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suppl-4282-145/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-9
**第一項** 新令第百七十条第五項（第十六号に係る部分に限る。）及び第六項（国外転出をする場合の譲渡所得等の特例）（これらの規定を新令第百七十条の二第二項及び第三項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）において準用する場合を含む。）の規定は、平成二十八年一月一日以後に新令第百七十条第五項に規定する譲渡又は限定相続等があった同項に規定する有価証券等について適用し、同日前に旧令第百七十条第四項（国外転出をする場合の譲渡所得等の特例）に規定する譲渡又は限定相続等があった同項に規定する有価証券等については、なお従前の例による。
suppl-4282-145/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-9/par-1
The provisions of Article 170, paragraph (5) (limited to the portion pertaining to item (xvi)) and paragraph (6) (Special Provisions on Capital Gains, etc. in the Case of Departure from Japan) of the New Order (including where these provisions are applied mutatis mutandis pursuant to Article 170-2, paragraphs (2) and (3) (Special Provisions on Capital Gains, etc. in the Case Where Assets Are Transferred to a Nonresident by a Gift or Similar Transfer) of the New Order) apply to the Securities and similar interests prescribed in Article 170, paragraph (5) of the New Order for which a transfer or gift or inheritance with limited liability prescribed in that paragraph took place on or after January 1, 2016, and the provisions then in force continue to govern the Securities and similar interests prescribed in Article 170, paragraph (4) (Special Provisions on Capital Gains, etc. in the Case of Departure from Japan) of the Former Order for which a transfer or gift or inheritance with limited liability prescribed in that paragraph took place before that date.
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**第二項** 新令第百七十条第八項（新令第百七十条の二第六項において準用する場合を含む。）の規定は、平成二十八年一月一日以後に新令第百七十条第八項に規定する譲渡又は限定相続等により移転をする同項に規定する有価証券等の判定について適用し、同日前に旧令第百七十条第七項に規定する譲渡又は限定相続等により移転をした同項に規定する有価証券等の判定については、なお従前の例による。
suppl-4282-145/art-9/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-9/par-2
The provisions of Article 170, paragraph (8) of the New Order (including where applied mutatis mutandis pursuant to Article 170-2, paragraph (6) of the New Order) apply to the determination of the Securities and similar interests prescribed in Article 170, paragraph (8) of the New Order that are transferred by a transfer or gift or inheritance with limited liability prescribed in that paragraph on or after January 1, 2016, and the provisions then in force continue to govern the determination of the Securities and similar interests prescribed in Article 170, paragraph (7) of the Former Order that were transferred by a transfer or gift or inheritance with limited liability prescribed in that paragraph before that date.
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### 第十条（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Foreign Tax Credit Pertaining to Special Provisions on Capital Gains, etc. in the Case of Departure from Japan
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suppl-4282-145/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-10
**第一項** 新令第二百二十六条の二第二項（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例）の規定は、平成二十九年分以後の所得税について適用し、平成二十八年分以前の所得税については、なお従前の例による。
suppl-4282-145/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-10/par-1
The provisions of Article 226-2, paragraph (2) (Special Provisions on Foreign Tax Credit Pertaining to Special Provisions on Capital Gains, etc. in the Case of Departure from Japan) of the New Order apply to income tax for 2017 and subsequent years, and the provisions then in force continue to govern income tax for 2016 and earlier years.
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### 第十一条（確定申告書に関する書類等の提出又は提示に関する経過措置） — Transitional Measures Concerning the Submission or Presentation of Documents, etc. Relating to a Tax Return
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suppl-4282-145/art-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-11
**第一項** 新令第二百六十二条第一項及び第二項（確定申告書に関する書類等の提出又は提示）の規定は、平成三十年分以後の所得税について適用し、平成二十九年分以前の所得税については、なお従前の例による。
suppl-4282-145/art-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-11/par-1
The provisions of Article 262, paragraphs (1) and (2) (Submission or Presentation of Documents, etc. Relating to a Tax Return) of the New Order apply to income tax for 2018 and subsequent years, and the provisions then in force continue to govern income tax for 2017 and earlier years.
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### 第十二条（年末調整の不足額の徴収猶予を受けるための手続に関する経過措置） — Transitional Measures Concerning Procedures for Receiving Deferment of Collection of the Shortfall in Year-End Adjustment
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suppl-4282-145/art-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-12
**第一項** 新令第三百十六条第一項（年末調整の不足額の徴収猶予を受けるための手続）の規定は、平成二十九年一月一日以後に同項の規定により提出する申請書について適用し、同日前に旧令第三百十六条第一項（年末調整の不足額の徴収猶予を受けるための手続）の規定により提出した申請書については、なお従前の例による。
suppl-4282-145/art-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-12/par-1
The provisions of Article 316, paragraph (1) (Procedures for Receiving Deferment of Collection of the Shortfall in Year-End Adjustment) of the New Order apply to a written application submitted under that paragraph on or after January 1, 2017, and the provisions then in force continue to govern a written application submitted under Article 316, paragraph (1) (Procedures for Receiving Deferment of Collection of the Shortfall in Year-End Adjustment) of the Former Order before that date.
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### 第十三条（保険料控除申告書に関する書類等の提出又は提示に関する経過措置） — Transitional Measures Concerning the Submission or Presentation of Documents, etc. Relating to a Return for Insurance Premium Deduction
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suppl-4282-145/art-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-13
**第一項** 新令第三百十九条（保険料控除申告書に関する書類等の提出又は提示）の規定は、平成三十年分以後の所得税について適用し、平成二十九年分以前の所得税については、なお従前の例による。
suppl-4282-145/art-13/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-13/par-1
The provisions of Article 319 (Submission or Presentation of Documents, etc. Relating to a Return for Insurance Premium Deduction) of the New Order apply to income tax for 2018 and subsequent years, and the provisions then in force continue to govern income tax for 2017 and earlier years.
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### 第十四条（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続等に関する経過措置） — Transitional Measures Concerning Procedures, etc. Relating to Approval, etc. for the Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return Form Concerning Withholding by a Salary Income Earner
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suppl-4282-145/art-14 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-14
**第一項** 新令第三百十九条の二第一項、第三百二十四条並びに第三百二十五条第一項及び第二項（源泉徴収の免除の要件に該当しなくなった場合の手続等）の規定は、平成二十九年一月一日以後に新令第三百十九条の二第一項若しくは第三百二十四条の規定により提出する申請書又は新令第三百二十五条第一項若しくは第二項の規定により提出する届出書について適用し、同日前に旧令第三百十九条の二第一項若しくは第三百二十四条（報酬又は料金に係る源泉徴収の免除を受けるための手続等）の規定により提出した申請書又は旧令第三百二十五条第一項若しくは第二項（源泉徴収の免除の要件に該当しなくなった場合の手続等）の規定により提出した届出書については、なお従前の例による。
suppl-4282-145/art-14/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-14/par-1
The provisions of Article 319-2, paragraph (1), Article 324, and Article 325, paragraphs (1) and (2) (Procedures, etc. in the Case Where Requirements for Exemption from Withholding Are No Longer Met) of the New Order apply to a written application that is submitted under Article 319-2, paragraph (1) or Article 324 of the New Order, or a written notice that is submitted under Article 325, paragraph (1) or (2) of the New Order, on or after January 1, 2017, and the provisions then in force continue to govern a written application that was submitted under Article 319-2, paragraph (1) or Article 324 (Procedures, etc. for Receiving Exemption from Withholding Concerning Remuneration or Fees) of the Former Order, or a written notice that was submitted under Article 325, paragraph (1) or (2) (Procedures, etc. in the Case Where Requirements for Exemption from Withholding Are No Longer Met) of the Former Order, before that date.
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### 第十五条（非居住者が源泉徴収の免除を受けるための手続等に関する経過措置） — Transitional Measures Concerning Procedures, etc. Required When a Nonresident Seeks an Exemption from Withholding
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suppl-4282-145/art-15 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-15
**第一項** 新令第三百三十一条第一項（第一号に係る部分に限る。）（非居住者が源泉徴収の免除を受けるための手続等）の規定は、平成二十九年一月一日以後に同項の規定により提出する申請書について適用し、同日前に旧令第三百三十一条第一項（非居住者が源泉徴収の免除を受けるための手続等）の規定により提出した申請書については、なお従前の例による。
suppl-4282-145/art-15/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-15/par-1
The provisions of Article 331, paragraph (1) (limited to the portion pertaining to item (i)) (Procedures, etc. Required When a Nonresident Seeks an Exemption from Withholding) of the New Order apply to a written application submitted under that paragraph on or after January 1, 2017, and the provisions then in force continue to govern a written application submitted under Article 331, paragraph (1) (Procedures, etc. Required When a Nonresident Seeks an Exemption from Withholding) of the Former Order before that date.
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### 第十六条（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — Transitional Measures Concerning Submission, etc. of Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds
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suppl-4282-145/art-16 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-16
**第一項** 新令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）及び同条第九項において準用する新令第三百三十八条第一項から第三項まで（貯蓄取扱機関等の営業所の長の確認等）の規定は、施行日以後に支払を受ける新令第三百三十九条第一項に規定する無記名公社債等の同項に規定する利子等について適用し、施行日前に支払を受けた旧令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する無記名公社債等の同項に規定する利子等については、なお従前の例による。
suppl-4282-145/art-16/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-16/par-1
The provisions of Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order and of Article 338, paragraphs (1) through (3) (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) of the New Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the New Order apply to the interest and similar income, prescribed in Article 339, paragraph (1) of the New Order, from bearer public and corporate bonds, etc. prescribed in that paragraph that is received on or after the Effective Date, and the provisions then in force continue to govern the interest and similar income, prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order, from bearer public and corporate bonds, etc. prescribed in that paragraph that was received before the Effective Date.
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### 第十七条（支払調書等の提出の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents
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suppl-4282-145/art-17 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-17
**第一項** 新令第三百五十五条第一項及び第二項（支払調書等の提出の特例）の規定は、平成二十九年一月一日以後に同条第一項又は第二項の規定により提出する申請書について適用し、同日前に旧令第三百五十五条第一項又は第二項（支払調書等の提出の特例）の規定により提出した申請書については、なお従前の例による。
suppl-4282-145/art-17/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-17/par-1
The provisions of Article 355, paragraphs (1) and (2) (Special Provisions on the Submission of Payment Reports and Related Documents) of the New Order apply to a written application submitted under paragraph (1) or (2) of that Article on or after January 1, 2017, and the provisions then in force continue to govern a written application submitted under Article 355, paragraph (1) or (2) (Special Provisions on the Submission of Payment Reports and Related Documents) of the Former Order before that date.
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---
## Cites
- suppl-4282-145/art-1/par-1/item-1: 附則第十二条 → 所得税法施行令 附則第十二条 (Supplementary Provisions, Article 12), suppl-4282-145/art-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-12
- suppl-4282-145/art-1/par-1/item-1: 第十四条 → 所得税法施行令 附則第十四条 (Supplementary Provisions, Article 14), suppl-4282-145/art-14 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-14
- suppl-4282-145/art-1/par-1/item-1: 第十五条 → 所得税法施行令 附則第十五条 (Supplementary Provisions, Article 15), suppl-4282-145/art-15 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-15
- suppl-4282-145/art-1/par-1/item-1: 第十七条 → 所得税法施行令 附則第十七条 (Supplementary Provisions, Article 17), suppl-4282-145/art-17 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-17
- suppl-4282-145/art-1/par-1/item-2: 附則第十一条 → 所得税法施行令 附則第十一条 (Supplementary Provisions, Article 11), suppl-4282-145/art-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-11
- suppl-4282-145/art-1/par-1/item-2: 第十三条 → 所得税法施行令 附則第十三条 (Supplementary Provisions, Article 13), suppl-4282-145/art-13 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-13
- suppl-4282-145/art-2/par-1: 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/art-20-2
- suppl-4282-145/art-2/par-1: 次項 → 所得税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4282-145/art-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-2/par-2
- suppl-4282-145/art-2/par-2: 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/art-20-2
- suppl-4282-145/art-2/par-2: 前項 → 所得税法施行令 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4282-145/art-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-2/par-1
- suppl-4282-145/art-3/par-1: 新令第四十七条第二項 → 所得税法施行令 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47/par-2
- suppl-4282-145/art-3/par-1: 同条第一項 → 所得税法施行令 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47/par-1
- suppl-4282-145/art-4/par-1: 新令第七十三条第一項 → 所得税法施行令 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-73/par-1
- suppl-4282-145/art-4/par-1: 新令第七十四条第五項 → 所得税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-74/par-5
- suppl-4282-145/art-4/par-2: 新令第七十五条第三項 → 所得税法施行令 第七十五条第三項 (Article 75, paragraph (3)), art-75/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-75/par-3
- suppl-4282-145/art-5/par-1: 新令第八十四条第一項 → 所得税法施行令 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-1
- suppl-4282-145/art-5/par-1: 第百九条第一項 → 所得税法施行令 第百九条第一項 (Article 109, paragraph (1)), art-109/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1
- suppl-4282-145/art-5/par-1: 第二号 → 所得税法施行令 第百九条第一項第二号 (Article 109, paragraph (1), item (ii)), art-109/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1/item-2
- suppl-4282-145/art-7/par-1: 新令第百十四条第一項 → 所得税法施行令 第百十四条第一項 (Article 114, paragraph (1)), art-114/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-1
- suppl-4282-145/art-8/par-2: 新令第六条第一号 → 所得税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-1
- suppl-4282-145/art-8/par-2: 第二号 → 所得税法施行令 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-2
- suppl-4282-145/art-8/par-2: 新令第百二十五条 → 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/art-125
- suppl-4282-145/art-8/par-2: 新令第百二十四条第二項 → 所得税法施行令 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124/par-2
- suppl-4282-145/art-8/par-2: 同条第一項 → 所得税法施行令 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-124/par-1
- suppl-4282-145/art-8/par-3: 新令第百二十七条第四項 → 所得税法施行令 第百二十七条第五項 (Article 127, paragraph (5)), art-127/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-5
- suppl-4282-145/art-8/par-3: 第五項 → 所得税法施行令 第百二十七条第六項 (Article 127, paragraph (6)), art-127/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-6
- suppl-4282-145/art-8/par-3: 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/art-120-2/par-1
- suppl-4282-145/art-8/par-3: 第一号 → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-1
- suppl-4282-145/art-8/par-3: 第三号 → 所得税法施行令 第百二十条の二第一項第三号 (Article 120-2, paragraph (1), item (iii)), art-120-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-3
- suppl-4282-145/art-9/par-1: 新令第百七十条第五項 → 所得税法施行令 第百七十条第五項 (Article 170, paragraph (5)), art-170/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170/par-5
- suppl-4282-145/art-9/par-1: 第十六号 → 所得税法施行令 第百七十条第五項第十七号 (Article 170, paragraph (5), item (xvii)), art-170/par-5/item-17 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170/par-5/item-17
- suppl-4282-145/art-9/par-1: 第六項 → 所得税法施行令 第百七十条第六項 (Article 170, paragraph (6)), art-170/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170/par-6
- suppl-4282-145/art-9/par-1: 新令第百七十条の二第二項 → 所得税法施行令 第百七十条の二第二項 (Article 170-2, paragraph (2)), art-170-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170-2/par-2
- suppl-4282-145/art-9/par-1: 第三項 → 所得税法施行令 第百七十条の二第三項 (Article 170-2, paragraph (3)), art-170-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170-2/par-3
- suppl-4282-145/art-9/par-2: 新令第百七十条第八項 → 所得税法施行令 第百七十条第八項 (Article 170, paragraph (8)), art-170/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170/par-8
- suppl-4282-145/art-9/par-2: 新令第百七十条の二第六項 → 所得税法施行令 第百七十条の二第六項 (Article 170-2, paragraph (6)), art-170-2/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170-2/par-6
- suppl-4282-145/art-10/par-1: 新令第二百二十六条の二第二項 → 所得税法施行令 第二百二十六条の二第二項 (Article 226-2, paragraph (2)), art-226-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-226-2/par-2
- suppl-4282-145/art-11/par-1: 新令第二百六十二条第一項 → 所得税法施行令 第二百六十二条第一項 (Article 262, paragraph (1)), art-262/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-1
- suppl-4282-145/art-11/par-1: 第二項 → 所得税法施行令 第二百六十二条第三項 (Article 262, paragraph (3)), art-262/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/par-3
- suppl-4282-145/art-12/par-1: 新令第三百十六条第一項 → 所得税法施行令 第三百十六条第一項 (Article 316, paragraph (1)), art-316/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-316/par-1
- suppl-4282-145/art-13/par-1: 新令第三百十九条 → 所得税法施行令 第三百十九条 (Article 319), art-319 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319
- suppl-4282-145/art-14/par-1: 新令第三百十九条の二第一項 → 所得税法施行令 第三百十九条の二第一項 (Article 319-2, paragraph (1)), art-319-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-2/par-1
- suppl-4282-145/art-14/par-1: 第三百二十四条 → 所得税法施行令 第三百二十四条 (Article 324), art-324 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-324
- suppl-4282-145/art-14/par-1: 第三百二十五条第一項 → 所得税法施行令 第三百二十五条第一項 (Article 325, paragraph (1)), art-325/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-325/par-1
- suppl-4282-145/art-14/par-1: 第二項 → 所得税法施行令 第三百二十五条第二項 (Article 325, paragraph (2)), art-325/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-325/par-2
- suppl-4282-145/art-15/par-1: 新令第三百三十一条第一項 → 所得税法施行令 第三百三十一条第一項 (Article 331, paragraph (1)), art-331/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-331/par-1
- suppl-4282-145/art-15/par-1: 第一号 → 所得税法施行令 第三百三十一条第一項第一号 (Article 331, paragraph (1), item (i)), art-331/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-331/par-1/item-1
- suppl-4282-145/art-16/par-1: 新令第三百三十九条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-1
- suppl-4282-145/art-16/par-1: 同条第九項 → 所得税法施行令 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-9
- suppl-4282-145/art-16/par-1: 新令第三百三十八条第一項から第三項まで → 所得税法施行令 第三百三十八条第一項 (Article 338, paragraph (1)), art-338/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-338/par-1
- suppl-4282-145/art-16/par-1: 新令第三百三十八条第一項から第三項まで → 所得税法施行令 第三百三十八条第二項 (Article 338, paragraph (2)), art-338/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-338/par-2
- suppl-4282-145/art-16/par-1: 新令第三百三十八条第一項から第三項まで → 所得税法施行令 第三百三十八条第三項 (Article 338, paragraph (3)), art-338/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-338/par-3
- suppl-4282-145/art-17/par-1: 第二項 → 所得税法施行令 第三百五十五条第一項 (Article 355, paragraph (1)), art-355/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-355/par-1
## Cited by
4 provisions cite this one. No official source publishes this direction.
- 所得税法施行令 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-1/par-1/item-1
- 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-1/par-1/item-2
- 所得税法施行令 附則第二条第一項（非課税とされる通勤手当に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-2/par-1
- 所得税法施行令 附則第二条第二項（非課税とされる通勤手当に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-2/par-2
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## 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-20261106T163957-160, 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-20261106T173921-096, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-103, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-106, 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-20261106T173921-129, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-130, 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