# 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-3601-7. 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-3601-7` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3601-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/suppl-3601-7 - Every provision below carries its address and both URLs 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 昭和六〇年三月三〇日法律第七号 suppl-3601-7 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3601-7/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-1 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-1 **第一項** この法律は、昭和六十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、当該各号に掲げる日から施行する。 suppl-3601-7/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-1/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-1/par-1 This Act comes into effect on April 1, 1985; provided, however, that the provisions set forth in the following items come into effect on the dates set forth in those items: machine translation, not official **一** 第一条中租税特別措置法の目次の改正規定（「第四十一条の十六」を「第四十一条の十五」に改める部分に限る。）、同法第三条から第三条の三までの改正規定、同法第三条の三の次に一条を加える改正規定、同法第四条、第八条の二から第九条の二まで、第三十七条の十及び第四十一条の十二の改正規定、同法第四十一条の十六を削る改正規定並びに第二条の規定並びに附則第三条、第四条、第七条、第二十七条から第三十一条まで、第三十四条及び第三十五条の規定　昭和六十一年一月一日 suppl-3601-7/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-1/par-1/item-1 in Article 1, the provisions amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 41-16" with "Article 41-15"), the provisions amending Articles 3 through 3-3 of that Act, the provisions adding one Article after Article 3-3 of that Act, the provisions amending Article 4, Articles 8-2 through 9-2, Article 37-10, and Article 41-12 of that Act, and the provisions deleting Article 41-16 of that Act, and the provisions of Article 2, as well as the provisions of Articles 3, 4, and 7, Articles 27 through 31, and Articles 34 and 35 of the Supplementary Provisions: January 1, 1986. machine translation, not official ### 第二十七条（郵便貯金の利子所得の非課税に関する経過措置） — Transitional Measures Concerning Nontaxability of Interest Income from Postal Savings caption: machine translation, not official suppl-3601-7/art-27 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-27 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-27 **第一項** 第二条の規定による改正後の所得税法（以下「新所得税法」という。）第九条の二第一項の規定は、昭和六十一年一月一日以後に支払を受けるべき同項に規定する郵便貯金の利子について適用し、同日前に支払を受けるべき郵便貯金法（昭和二十二年法律第百四十四号）第十条第一項の郵便貯金の利子については、なお従前の例による。 suppl-3601-7/art-27/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-27/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-27/par-1 The provisions of Article 9-2, paragraph (1) of the Income Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the New Income Tax Act") apply to interest on postal savings prescribed in that paragraph that is to be paid on or after January 1, 1986, and the provisions then in force continue to govern interest on postal savings under Article 10, paragraph (1) of the Postal Savings Act (Act No. 144 of 1947) that is to be paid before that date. machine translation, not official **第二項** 新所得税法第九条の二第二項及び第三項の規定は、昭和六十一年一月一日以後に預入をする同条第一項に規定する郵便貯金（同条第二項に規定する通帳をもつて預入をする郵便貯金にあつては、同日以後に交付を受ける通帳に係る郵便貯金）について適用する。 suppl-3601-7/art-27/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-27/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-27/par-2 The provisions of Article 9-2, paragraphs (2) and (3) of the New Income Tax Act apply to postal savings prescribed in paragraph (1) of that Article that are deposited on or after January 1, 1986 (or, for postal savings deposited using a passbook prescribed in paragraph (2) of that Article, postal savings pertaining to a passbook issued on or after that date). machine translation, not official **第三項** 新所得税法第九条の二第二項に規定する通帳をもつて預入をする郵便貯金につき昭和六十年十二月三十一日以前に当該通帳の交付を受けている者が、昭和六十一年一月一日以後に当該通帳に係る郵便貯金の預入をする場合（当該通帳につき既にこの項の規定により同条第二項の規定による確認した旨の証印を受けている場合その他の政令で定める場合を除く。）には、その預入をする際に、同項に定めるところにより、同項の告知をし、かつ、当該告知をした事項につき確認した旨の証印を受けなければならない。この場合において、当該確認した旨の証印を受けなかつたときは、当該通帳に係る郵便貯金は、同条第三項に規定する確認した旨の証印を受けていないものとして、同項及び同条第四項の規定を適用する。 suppl-3601-7/art-27/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-27/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-27/par-3 If a person who, on or before December 31, 1985, was issued a passbook for depositing postal savings prescribed in Article 9-2, paragraph (2) of the New Income Tax Act makes a deposit of postal savings pertaining to that passbook on or after January 1, 1986 (excluding where a seal of verification indicating confirmation under paragraph (2) of that Article has already been obtained for that passbook pursuant to this paragraph and other cases specified by Cabinet Order), the person must, at the time of making that deposit, give the notice referred to in that paragraph as provided in that paragraph, and obtain a seal of verification indicating confirmation of the matters so notified. In this case, if the person has not obtained that seal of verification indicating confirmation, the provisions of paragraph (3) and paragraph (4) of that Article apply by deeming the postal savings pertaining to that passbook not to have obtained the seal of verification indicating confirmation prescribed in paragraph (3) of that Article. machine translation, not official **第四項** 前三項に定めるもののほか、昭和六十年十二月三十一日以前に預入をした新所得税法第九条の二第一項に規定する郵便貯金に係る同条の規定の適用に関し必要な事項は、政令で定める。 suppl-3601-7/art-27/par-4 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-27/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-27/par-4 Beyond what is provided for in the preceding three paragraphs, matters necessary for the application of the provisions of Article 9-2 of the New Income Tax Act to postal savings prescribed in paragraph (1) of that Article that were deposited on or before December 31, 1985 are specified by Cabinet Order. machine translation, not official ### 第二十八条（少額預金の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Nontaxability of Interest Income from Small Deposits and Related Income caption: machine translation, not official suppl-3601-7/art-28 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28 **第一項** 新所得税法第十条の規定は、昭和六十一年一月一日以後に預入、信託又は購入（以下この条において「預入等」という。）をする新所得税法第十条第一項に規定する預貯金、合同運用信託又は有価証券について適用する。 suppl-3601-7/art-28/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-1 The provisions of Article 10 of the New Income Tax Act apply to Deposits and Savings, Jointly Managed Trusts, or Securities prescribed in Article 10, paragraph (1) of the New Income Tax Act for which a deposit, placement into trust, or purchase (hereinafter referred to as "placement" in this Article) is made on or after January 1, 1986. machine translation, not official **第二項** 所得税法の施行地に住所を有する個人が、昭和六十年十二月三十一日以前に支払を受けるべき附則第三十四条の規定による改正前の所得税法の一部を改正する法律（昭和五十五年法律第八号。以下この項及び次項において「昭和五十五年改正法」という。）附則第四条第二項の規定によりなおその効力を有するものとされる旧所得税法（昭和五十五年改正法による改正前の所得税法をいう。以下この条において同じ。）第十条第一項に規定する預貯金、合同運用信託又は有価証券の利子又は収益の分配については、なお従前の例による。 suppl-3601-7/art-28/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-2 The provisions then in force continue to govern the interest on, or distributions of proceeds from, Deposits and Savings, Jointly Managed Trusts, or Securities prescribed in Article 10, paragraph (1) of the Former Income Tax Act (meaning the Income Tax Act prior to amendment by the 1980 Amendment Act; the same applies hereinafter in this Article) which is to remain in force pursuant to Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 8 of 1980; hereinafter referred to as the "1980 Amendment Act" in this paragraph and the following paragraph) prior to amendment by the provisions of Article 34 of the Supplementary Provisions, that an individual domiciled in the area where the Income Tax Act is in force is to be paid on or before December 31, 1985. machine translation, not official **第三項** 前項に規定する個人が、昭和六十年十二月三十一日以前に預入等をした前項に規定する預貯金、合同運用信託又は有価証券で同日において附則第三十四条の規定による改正前の昭和五十五年改正法附則第四条第二項の規定によりなおその効力を有するものとされる旧所得税法第十条に規定する要件を満たすもの（以下この条において「旧預貯金等」という。）を有する場合には、当該旧預貯金等については、その者が、昭和六十一年一月一日において新所得税法第十条の要件に従つて預入等をしたものとみなして、同条の規定を適用する。 suppl-3601-7/art-28/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-3 If an individual prescribed in the preceding paragraph holds Deposits and Savings, Jointly Managed Trusts, or Securities prescribed in the preceding paragraph for which the individual made the placement on or before December 31, 1985 and which, as of that date, satisfy the requirements prescribed in Article 10 of the Former Income Tax Act which is to remain in force pursuant to Article 4, paragraph (2) of the Supplementary Provisions of the 1980 Amendment Act prior to amendment by the provisions of Article 34 of the Supplementary Provisions (hereinafter referred to as "former Deposits and Savings" in this Article), the provisions of Article 10 of the New Income Tax Act apply to those former Deposits and Savings by deeming the individual to have made the placement on January 1, 1986 in accordance with the requirements of that Article. machine translation, not official **第四項** 昭和六十一年一月一日において旧預貯金等を有する者が、同日前に当該旧預貯金等の受入れをする旧所得税法第十条第一項に規定する金融機関の営業所等を経由して提出した旧非課税貯蓄申告書（同条第三項に規定する非課税貯蓄申告書で当該旧預貯金等に係るものをいう。以下この条において同じ。）は、同日において、新所得税法第十条の要件に従つて同条第一項に規定する金融機関の営業所等を経由して提出した同条第三項に規定する非課税貯蓄申告書とみなす。 suppl-3601-7/art-28/par-4 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-4 A former statement of tax-exempt savings that a person holding former Deposits and Savings on January 1, 1986 submitted before that date via the business office of the financial institution or other such place prescribed in Article 10, paragraph (1) of the Former Income Tax Act that accepts those former Deposits and Savings (meaning a statement of tax-exempt savings prescribed in paragraph (3) of that Article that pertains to those former Deposits and Savings; the same applies hereinafter in this Article) is deemed, as of that date, to be a statement of tax-exempt savings prescribed in Article 10, paragraph (3) of the New Income Tax Act that has been submitted via the business office of the financial institution or other such place prescribed in paragraph (1) of that Article in accordance with the requirements of that Article. machine translation, not official **第五項** 前項の規定の適用を受ける個人が、昭和六十一年一月一日以後に同項の規定により新所得税法第十条第三項の非課税貯蓄申告書とみなされた旧非課税貯蓄申告書の提出の際に経由した同条第一項に規定する金融機関の営業所等において同項の規定の適用を受けようとする同項に規定する預貯金、合同運用信託又は有価証券の預入等をする場合（当該旧非課税貯蓄申告書につき既にこの項の規定により同条第三項の非課税貯蓄申告書を提出している場合その他の政令で定める場合を除く。）には、その預入等をする日までに、新たに同条第三項の非課税貯蓄申告書を同項及び同条第五項に定めるところにより提出しなければならない。この場合において、当該非課税貯蓄申告書に記載する同条第三項第三号に掲げる最高限度額は、旧非課税貯蓄申告書の当該最高限度額に相当する金額としなければならないものとし、当該非課税貯蓄申告書が当該預入等をする日までに提出されないときは、前項の規定により同条第三項の非課税貯蓄申告書とみなされた旧非課税貯蓄申告書は当該預入等をする日以後その効力を失うものとする。 suppl-3601-7/art-28/par-5 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-5 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-5 If an individual to whom the provisions of the preceding paragraph apply makes, on or after January 1, 1986, at the business office of the financial institution or other such place prescribed in Article 10, paragraph (1) of the New Income Tax Act via which the individual submitted the former statement of tax-exempt savings deemed under the preceding paragraph to be a statement of tax-exempt savings under paragraph (3) of that Article, a placement of Deposits and Savings, Jointly Managed Trusts, or Securities prescribed in paragraph (1) of that Article to which the individual seeks to apply the provisions of that paragraph (excluding where the individual has already submitted a statement of tax-exempt savings under paragraph (3) of that Article pursuant to this paragraph with respect to that former statement of tax-exempt savings, and other cases specified by Cabinet Order), the individual must newly submit a statement of tax-exempt savings under paragraph (3) of that Article, as provided in that paragraph and paragraph (5) of that Article, by the day on which the individual makes that placement. In this case, the maximum limitation set forth in paragraph (3), item (iii) of that Article that is to be stated in that statement of tax-exempt savings must be the amount equivalent to that maximum limitation in the former statement of tax-exempt savings, and if that statement of tax-exempt savings is not submitted by the day on which that placement is made, the former statement of tax-exempt savings deemed under the preceding paragraph to be a statement of tax-exempt savings under paragraph (3) of that Article is to cease to be effective on and after the day on which that placement is made. machine translation, not official **第六項** 昭和六十年十二月三十一日以前に提出された旧非課税貯蓄申告書は、第四項の規定により新所得税法第十条第三項に規定する非課税貯蓄申告書とみなされるものを除き、同日においてその効力を失うものとする。 suppl-3601-7/art-28/par-6 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-6 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-6 A former statement of tax-exempt savings submitted on or before December 31, 1985 is to cease to be effective on that date, except for one deemed under paragraph (4) to be a statement of tax-exempt savings prescribed in Article 10, paragraph (3) of the New Income Tax Act. machine translation, not official **第七項** 第三項から前項までに定めるもののほか、旧預貯金等に係る新所得税法第十条の規定の適用に関し必要な事項は、政令で定める。 suppl-3601-7/art-28/par-7 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-7 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-7 Beyond what is provided for in paragraph (3) through the preceding paragraph, matters necessary for the application of the provisions of Article 10 of the New Income Tax Act to former Deposits and Savings are specified by Cabinet Order. machine translation, not official ### 第二十九条（利子、配当、償還金等の受領者の告知に関する経過措置） — Transitional Measures Concerning Notice by Recipients of Interest, Dividends, and Redemption Money caption: machine translation, not official suppl-3601-7/art-29 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-29 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-29 **第一項** 新所得税法第二百二十四条第一項の規定は、同項に規定する利子等又は配当等で昭和六十一年一月一日以後に支払の確定するものについて適用する。 suppl-3601-7/art-29/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-29/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-29/par-1 The provisions of Article 224, paragraph (1) of the New Income Tax Act apply to interest and similar income or dividends and similar income prescribed in that paragraph whose payment is finalized on or after January 1, 1986. machine translation, not official **第二項** 新所得税法第二百二十四条第二項及び第三項の規定は、昭和六十一年一月一日以後に支払を受ける同条第二項に規定する利子、配当又は収益の分配について適用し、同日前に支払を受けた当該利子、配当又は収益の分配については、なお従前の例による。 suppl-3601-7/art-29/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-29/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-29/par-2 The provisions of Article 224, paragraphs (2) and (3) of the New Income Tax Act apply to interest, dividends, or distributions of proceeds prescribed in paragraph (2) of that Article that are received on or after January 1, 1986, and the provisions then in force continue to govern such interest, dividends, or distributions of proceeds received before that date. machine translation, not official **第三項** 新所得税法第二百二十四条第四項の規定は、昭和六十一年一月一日以後に発行される同条第五項に規定する割引債の償還金（買入消却が行われる場合にあつては、その買入れの対価）について適用する。 suppl-3601-7/art-29/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-29/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-29/par-3 The provisions of Article 224, paragraph (4) of the New Income Tax Act apply to redemption money for discount bonds prescribed in paragraph (5) of that Article that are issued on or after January 1, 1986 (or, where the bonds are purchased and cancelled, the consideration for that purchase). machine translation, not official ### 第三十条（支払調書等に関する経過措置） — Transitional Measures Concerning Payment Reports and Related Matters caption: machine translation, not official suppl-3601-7/art-30 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-30 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-30 **第一項** 新所得税法第二百二十五条第一項第一号及び第二号の規定は、昭和六十一年一月一日以後に支払うべき新所得税法第二十三条第一項又は第二十四条第一項に規定する利子等又は配当等について適用し、同日前に支払うべき当該利子等又は配当等については、なお従前の例による。 suppl-3601-7/art-30/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-30/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-30/par-1 The provisions of Article 225, paragraph (1), items (i) and (ii) of the New Income Tax Act apply to interest and similar income or dividends and similar income prescribed in Article 23, paragraph (1) or Article 24, paragraph (1) of the New Income Tax Act that are to be paid on or after January 1, 1986, and the provisions then in force continue to govern such interest and similar income or dividends and similar income to be paid before that date. machine translation, not official **第二項** 新所得税法第二百二十八条第一項の規定は、昭和六十一年一月一日以後に支払を受ける同項に規定する利子等又は配当等について適用し、同日前に支払を受けた当該利子等又は配当等については、なお従前の例による。 suppl-3601-7/art-30/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-30/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-30/par-2 The provisions of Article 228, paragraph (1) of the New Income Tax Act apply to interest and similar income or dividends and similar income prescribed in that paragraph that are received on or after January 1, 1986, and the provisions then in force continue to govern such interest and similar income or dividends and similar income received before that date. machine translation, not official --- ## Cites - suppl-3601-7/art-1/par-1/item-1: 第二十七条から第三十一条まで → 所得税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3601-7/art-27 — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-27 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-27 - suppl-3601-7/art-27/par-3: この項 → 所得税法 附則第二十七条第三項 (Supplementary Provisions, Article 27, paragraph (3)), suppl-3601-7/art-27/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-27/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-27/par-3 - suppl-3601-7/art-27/par-4: 前三項 → 所得税法 附則第二十七条第一項 (Supplementary Provisions, Article 27, paragraph (1)), suppl-3601-7/art-27/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-27/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-27/par-1 - suppl-3601-7/art-27/par-4: 前三項 → 所得税法 附則第二十七条第二項 (Supplementary Provisions, Article 27, paragraph (2)), suppl-3601-7/art-27/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-27/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-27/par-2 - suppl-3601-7/art-27/par-4: 前三項 → 所得税法 附則第二十七条第三項 (Supplementary Provisions, Article 27, paragraph (3)), suppl-3601-7/art-27/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-27/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-27/par-3 - suppl-3601-7/art-28/par-1: 新所得税法第十条 → 所得税法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/income-tax-act/art-10 · https://japanlaw.org/l/340AC0000000033/art-10 - suppl-3601-7/art-28/par-1: この条 → 所得税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3601-7/art-28 — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28 - suppl-3601-7/art-28/par-1: 新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 · https://japanlaw.org/l/340AC0000000033/art-10/par-1 - suppl-3601-7/art-28/par-2: この項 → 所得税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-3601-7/art-28/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-2 - suppl-3601-7/art-28/par-2: 次項 → 所得税法 附則第二十八条第三項 (Supplementary Provisions, Article 28, paragraph (3)), suppl-3601-7/art-28/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-3 - suppl-3601-7/art-28/par-2: この条 → 所得税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3601-7/art-28 — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28 - suppl-3601-7/art-28/par-3: 前項 → 所得税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-3601-7/art-28/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-2 - suppl-3601-7/art-28/par-3: この条 → 所得税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3601-7/art-28 — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28 - suppl-3601-7/art-28/par-3: 新所得税法第十条 → 所得税法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/income-tax-act/art-10 · https://japanlaw.org/l/340AC0000000033/art-10 - suppl-3601-7/art-28/par-4: この条 → 所得税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3601-7/art-28 — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28 - suppl-3601-7/art-28/par-4: 新所得税法第十条 → 所得税法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/income-tax-act/art-10 · https://japanlaw.org/l/340AC0000000033/art-10 - suppl-3601-7/art-28/par-4: 同条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-10/par-1 - suppl-3601-7/art-28/par-4: 同条第三項 → 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 · https://japanlaw.org/l/340AC0000000033/art-10/par-3 - suppl-3601-7/art-28/par-5: 前項 → 所得税法 附則第二十八条第四項 (Supplementary Provisions, Article 28, paragraph (4)), suppl-3601-7/art-28/par-4 — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-4 - suppl-3601-7/art-28/par-5: 新所得税法第十条第三項 → 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 · https://japanlaw.org/l/340AC0000000033/art-10/par-3 - suppl-3601-7/art-28/par-5: 同条第一項 → 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 · https://japanlaw.org/l/340AC0000000033/art-10/par-1 - suppl-3601-7/art-28/par-5: この項 → 所得税法 附則第二十八条第五項 (Supplementary Provisions, Article 28, paragraph (5)), suppl-3601-7/art-28/par-5 — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-5 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-5 - suppl-3601-7/art-28/par-5: 同条第五項 → 所得税法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/ja/income-tax-act/art-10/par-5 · https://japanlaw.org/l/340AC0000000033/art-10/par-5 - suppl-3601-7/art-28/par-5: 同条第三項第三号 → 所得税法 第十条第三項第三号 (Article 10, paragraph (3), item (iii)), art-10/par-3/item-3 — https://japanlaw.org/ja/income-tax-act/art-10/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/art-10/par-3/item-3 - suppl-3601-7/art-28/par-6: 第四項 → 所得税法 附則第二十八条第四項 (Supplementary Provisions, Article 28, paragraph (4)), suppl-3601-7/art-28/par-4 — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-4 - suppl-3601-7/art-28/par-6: 新所得税法第十条第三項 → 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 · https://japanlaw.org/l/340AC0000000033/art-10/par-3 - suppl-3601-7/art-28/par-7: 第三項から前項まで → 所得税法 附則第二十八条第三項 (Supplementary Provisions, Article 28, paragraph (3)), suppl-3601-7/art-28/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-3 - suppl-3601-7/art-28/par-7: 第三項から前項まで → 所得税法 附則第二十八条第四項 (Supplementary Provisions, Article 28, paragraph (4)), suppl-3601-7/art-28/par-4 — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-4 - suppl-3601-7/art-28/par-7: 第三項から前項まで → 所得税法 附則第二十八条第五項 (Supplementary Provisions, Article 28, paragraph (5)), suppl-3601-7/art-28/par-5 — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-5 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-5 - suppl-3601-7/art-28/par-7: 第三項から前項まで → 所得税法 附則第二十八条第六項 (Supplementary Provisions, Article 28, paragraph (6)), suppl-3601-7/art-28/par-6 — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-6 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-6 - suppl-3601-7/art-28/par-7: 新所得税法第十条 → 所得税法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/income-tax-act/art-10 · https://japanlaw.org/l/340AC0000000033/art-10 - suppl-3601-7/art-29/par-1: 新所得税法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act/art-224/par-1 · https://japanlaw.org/l/340AC0000000033/art-224/par-1 - suppl-3601-7/art-29/par-2: 新所得税法第二百二十四条第二項 → 所得税法 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/ja/income-tax-act/art-224/par-2 · https://japanlaw.org/l/340AC0000000033/art-224/par-2 - suppl-3601-7/art-29/par-2: 第三項 → 所得税法 第二百二十四条第三項 (Article 224, paragraph (3)), art-224/par-3 — https://japanlaw.org/ja/income-tax-act/art-224/par-3 · https://japanlaw.org/l/340AC0000000033/art-224/par-3 - suppl-3601-7/art-29/par-3: 新所得税法第二百二十四条第四項 → 所得税法 第二百二十四条第四項 (Article 224, paragraph (4)), art-224/par-4 — https://japanlaw.org/ja/income-tax-act/art-224/par-4 · https://japanlaw.org/l/340AC0000000033/art-224/par-4 - suppl-3601-7/art-30/par-1: 新所得税法第二百二十五条第一項第一号 → 所得税法 第二百二十五条第一項第一号 (Article 225, paragraph (1), item (i)), art-225/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-1 - suppl-3601-7/art-30/par-1: 第二号 → 所得税法 第二百二十五条第一項第二号 (Article 225, paragraph (1), item (ii)), art-225/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-2 - suppl-3601-7/art-30/par-1: 新所得税法第二十三条第一項 → 所得税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/income-tax-act/art-23/par-1 · https://japanlaw.org/l/340AC0000000033/art-23/par-1 - suppl-3601-7/art-30/par-1: 第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1 - suppl-3601-7/art-30/par-2: 新所得税法第二百二十八条第一項 → 所得税法 第二百二十八条第一項 (Article 228, paragraph (1)), art-228/par-1 — https://japanlaw.org/ja/income-tax-act/art-228/par-1 · https://japanlaw.org/l/340AC0000000033/art-228/par-1 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 所得税法 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-1/par-1/item-1 - 所得税法 附則第二十七条第三項（郵便貯金の利子所得の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-27/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-27/par-3 - 所得税法 附則第二十七条第四項（郵便貯金の利子所得の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-27/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-27/par-4 - 所得税法 附則第二十八条第一項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-1 - 所得税法 附則第二十八条第二項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-2 - 所得税法 附則第二十八条第三項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-3 - 所得税法 附則第二十八条第四項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-4 - 所得税法 附則第二十八条第五項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-5 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-5 - 所得税法 附則第二十八条第六項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-6 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-6 - 所得税法 附則第二十八条第七項（少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3601-7/art-28/par-7 · https://japanlaw.org/l/340AC0000000033/suppl-3601-7/art-28/par-7 --- ## 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-20260918T180319-070, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-071, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T182609-002, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-020, translated 2026-09-18 - This site's parser, version 223 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05