# 所得税法 / Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3551-8. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-3551-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3551-8 - e-Gov law ID: 340AC0000000033 — 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. --- ## 附　則 昭和五五年三月三一日法律第八号 suppl-3551-8 · https://japanlaw.org/ja/income-tax-act/suppl-3551-8 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3551-8/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-3551-8/art-1 **第一項** この法律は、昭和五十五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-3551-8/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3551-8/art-1/par-1 This Act comes into effect on April 1, 1980; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 目次の改正規定、第二条第一項第十五号の次に一号を加える改正規定、第一編第三章の章名の改正規定、同章中第七条の前に節名を付する改正規定及び同章に一節を加える改正規定並びに附則第五条の規定　昭和五十五年十月一日 suppl-3551-8/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3551-8/art-1/par-1/item-1 the provisions amending the table of contents, the provisions adding one item after Article 2, paragraph (1), item (xv), the provisions amending the title of Part I, Chapter III, the provisions adding a section title before Article 7 in that Chapter and the provisions adding one Section to that Chapter, and the provisions of Article 5 of the Supplementary Provisions: October 1, 1980; machine translation, not official **二** 第九条第一項第一号の改正規定、同条の次に一条を加える改正規定、第十条、第十四条第一項及び第二百二十四条の改正規定、第二百四十二条の改正規定（「支払をした者」の下に「並びに第二百二十四条の二（譲渡性預金の譲渡等に関する告知）に規定する告知書に偽りの記載をして同条に規定する金融機関の営業所又は事務所に提出した者」を加える部分を除く。）並びに第二百四十三条の改正規定並びに附則第三条、第四条及び第八条の規定　昭和五十八年一月一日 suppl-3551-8/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-3551-8/art-1/par-1/item-2 the provisions amending Article 9, paragraph (1), item (i), the provisions adding one Article after that Article, the provisions amending Article 10, Article 14, paragraph (1) and Article 224, the provisions amending Article 242 (excluding the part adding "and a person who has submitted a written notice prescribed in Article 224-2 (Notice Concerning Transfer of Negotiable Certificates of Deposit) containing a false statement to the business office or office of a financial institution prescribed in that Article" after "a person who has made a payment") and the provisions amending Article 243, and the provisions of Articles 3, 4 and 8 of the Supplementary Provisions: January 1, 1983; machine translation, not official **三** 附則第二十五条第三項を削る改正規定及び附則第七条第三項の規定　昭和五十六年一月一日 suppl-3551-8/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/suppl-3551-8/art-1/par-1/item-3 the provisions deleting Article 25, paragraph (3) of the Supplementary Provisions and the provisions of Article 7, paragraph (3) of the Supplementary Provisions: January 1, 1981. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-3551-8/art-2 · https://japanlaw.org/ja/income-tax-act/suppl-3551-8/art-2 **第一項** この附則に別段の定めがあるものを除き、改正後の所得税法（以下「新法」という。）の規定は、昭和五十五年分以後の所得税について適用し、昭和五十四年分以前の所得税については、なお従前の例による。 suppl-3551-8/art-2/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3551-8/art-2/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Income Tax Act as amended (hereinafter referred to as "the New Act") apply to income tax for 1980 and subsequent years, and the provisions then in force continue to govern income tax for 1979 and prior years. machine translation, not official ### 第六条（還付等を受けるための申告に関する経過措置） — Transitional Measures Concerning Filing Returns to Receive Refunds caption: machine translation, not official suppl-3551-8/art-6 · https://japanlaw.org/ja/income-tax-act/suppl-3551-8/art-6 **第一項** 新法第百二十二条第一項後段（還付等を受けるための申告）の規定は、昭和五十五年分以後の所得税に係る同項の規定による申告書について適用し、昭和五十四年分以前の所得税に係る当該申告書については、なお従前の例による。 suppl-3551-8/art-6/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3551-8/art-6/par-1 The provisions of the second sentence of Article 122, paragraph (1) (Filing a Return to Receive a Refund) of the New Act apply to returns under that paragraph for income tax for 1980 and subsequent years, and the provisions then in force continue to govern such returns for income tax for 1979 and prior years. machine translation, not official ### 第七条（給与所得等に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding from Salary Income and Other Income caption: machine translation, not official suppl-3551-8/art-7 · https://japanlaw.org/ja/income-tax-act/suppl-3551-8/art-7 **第一項** 新法第四編第二章第一節（給与所得に係る源泉徴収義務及び徴収税額）の規定及び新法別表第四から別表第六までは、施行日以後に支払うべき新法第百八十三条第一項（給与所得に係る源泉徴収義務）に規定する給与等について適用し、施行日前に支払うべき当該給与等については、なお従前の例による。 suppl-3551-8/art-7/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3551-8/art-7/par-1 The provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes from Salary Income and Amount of Taxes Withheld) of the New Act and Appended Tables IV through VI of the New Act apply to a salary or other wage prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes from Salary Income) of the New Act that is to be paid on or after the effective date, and the provisions then in force continue to govern such a salary or other wage to be paid before the effective date. machine translation, not official **第二項** 新法第二百四条第一項第四号及び第二百五条第二号（報酬、料金等に係る源泉徴収等）の規定は、昭和五十五年五月一日以後に支払うべき同項第四号に掲げる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。 suppl-3551-8/art-7/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3551-8/art-7/par-2 The provisions of Article 204, paragraph (1), item (iv) and Article 205, item (ii) (Withholding from Remuneration, Fees, etc.) of the New Act apply to remuneration or fees set forth in item (iv) of that paragraph that are to be paid on or after May 1, 1980, and the provisions then in force continue to govern such remuneration or fees to be paid before that date. machine translation, not official **第三項** 居住者が昭和五十五年十二月三十一日以前に支払を受けるべき改正前の所得税法附則第二十五条第三項（給与等とみなす年金に係る源泉徴収に関する経過措置）に規定する年金については、なお従前の例による。 suppl-3551-8/art-7/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3551-8/art-7/par-3 The provisions then in force continue to govern pensions prescribed in Article 25, paragraph (3) of the Supplementary Provisions (Transitional Measures Concerning Withholding from Pensions Deemed to Be Salary or Other Wages) of the Income Tax Act prior to amendment that a Resident is to be paid on or before December 31, 1980. machine translation, not official ### 第九条（譲渡性預金の譲渡等の告知等に関する経過措置） — Transitional Measures Concerning Notice of the Transfer of Negotiable Deposits and Related Matters caption: machine translation, not official suppl-3551-8/art-9 · https://japanlaw.org/ja/income-tax-act/suppl-3551-8/art-9 **第一項** 新法第二百二十四条の二（譲渡性預金の譲渡等の告知）の規定は、昭和五十五年五月一日以後に行われる譲渡又は譲受けについて適用する。 suppl-3551-8/art-9/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3551-8/art-9/par-1 The provisions of Article 224-2 (Notice of the Transfer of Negotiable Deposits) of the New Act apply to transfers or receipts made on or after May 1, 1980. machine translation, not official **第二項** 新法第二百二十八条第二項（譲渡性預金の譲渡等に関する調書）の規定は、昭和五十五年五月一日以後に同項に規定する告知書を受理した場合について適用する。 suppl-3551-8/art-9/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3551-8/art-9/par-2 The provisions of Article 228, paragraph (2) (Report on the Transfer of Negotiable Deposits) of the New Act apply where the paper-based notice prescribed in that paragraph is received on or after May 1, 1980. machine translation, not official --- ## Cites - suppl-3551-8/art-1/par-1/item-3: 附則第七条第三項 → 所得税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-3551-8/art-7/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-3551-8/art-7/par-3 - suppl-3551-8/art-6/par-1: 新法第百二十二条第一項 → 所得税法 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/ja/income-tax-act/art-122/par-1 - suppl-3551-8/art-7/par-1: 新法別表第四から別表第六まで → 所得税法 別表第四 (Appended Table 4), appdx-4 — https://japanlaw.org/ja/income-tax-act/appdx-4 - suppl-3551-8/art-7/par-1: 新法別表第四から別表第六まで → 所得税法 別表第五 (Appended Table 5), appdx-5 — https://japanlaw.org/ja/income-tax-act/appdx-5 - suppl-3551-8/art-7/par-1: 新法別表第四から別表第六まで → 所得税法 別表第六 (Appended Table 6), appdx-6 — https://japanlaw.org/ja/income-tax-act/appdx-6 - suppl-3551-8/art-7/par-1: 新法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act/art-183/par-1 - suppl-3551-8/art-7/par-2: 新法第二百四条第一項第四号 → 所得税法 第二百四条第一項第四号 (Article 204, paragraph (1), item (iv)), art-204/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-4 - suppl-3551-8/art-7/par-2: 第二百五条第二号 → 所得税法 第二百五条第一項第二号 (Article 205, paragraph (1), item (ii)), art-205/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-205/par-1/item-2 - suppl-3551-8/art-9/par-1: 新法第二百二十四条の二 → 所得税法 第二百二十四条の二 (Article 224-2), art-224-2 — https://japanlaw.org/ja/income-tax-act/art-224-2 - suppl-3551-8/art-9/par-2: 新法第二百二十八条第二項 → 所得税法 第二百二十八条第二項 (Article 228, paragraph (2)), art-228/par-2 — https://japanlaw.org/ja/income-tax-act/art-228/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-3551-8/art-1/par-1/item-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-066, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-067, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-019, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05