# 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-4171-21. 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-4171-21`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-4171-21
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/suppl-4171-21
- 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 平成一七年三月三一日法律第二一号
<sup>suppl-4171-21 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-21/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-1</sup>

**第一項**  この法律は、平成十七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。
<sup>suppl-4171-21/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-1/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-1/par-1</sup>
This Act comes into effect on April 1, 2005; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  次に掲げる規定　平成十七年七月一日
  <sup>suppl-4171-21/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-1/par-1/item-1</sup>
  the following provisions: July 1, 2005;
  <sup>machine translation, not official</sup>

    **イ**  第一条中所得税法第二百二十八条の三の改正規定（「記録した」の下に「光ディスク、」を加える部分及び「磁気テープ等」を「光ディスク等」に改める部分に限る。）及び附則第九条の規定
    <sup>suppl-4171-21/art-1/par-1/item-1/sub-1 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-1/par-1/item-1/sub-1</sup>
    the provisions in Article 1 amending Article 228-3 of the Income Tax Act (limited to the part adding "optical disks," after "recorded" and the part replacing "magnetic tapes or similar media" with "optical disks or similar media"), and the provisions of Article 9 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **二**  略
  <sup>suppl-4171-21/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-1/par-1/item-2</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **三**  次に掲げる規定　平成十八年一月一日
  <sup>suppl-4171-21/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-1/par-1/item-3</sup>
  the following provisions: January 1, 2006;
  <sup>machine translation, not official</sup>

    **イ**  第一条中所得税法第百七十四条第七号の改正規定及び附則第七条の規定
    <sup>suppl-4171-21/art-1/par-1/item-3/sub-1 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-1/par-1/item-3/sub-1</sup>
    the provisions in Article 1 amending Article 174, item (vii) of the Income Tax Act, and the provisions of Article 7 of the Supplementary Provisions.
    <sup>machine translation, not official</sup>

  **四から六まで**  略
  <sup>suppl-4171-21/art-1/par-1/item-4-to-6 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-1/par-1/item-4-to-6 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-1/par-1/item-4-to-6</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **七**  次に掲げる規定　有限責任事業組合契約に関する法律（平成十七年法律第四十号）の施行の日
  <sup>suppl-4171-21/art-1/par-1/item-7 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-1/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-1/par-1/item-7</sup>
  the following provisions: the date on which the Limited Liability Partnership Act (Act No. 40 of 2005) comes into effect.
  <sup>machine translation, not official</sup>

    **イ**  第一条中所得税法第二百二十七条の次に一条を加える改正規定及び同法第二百二十八条の三の改正規定（「（信託に関する計算書）」の下に「、第二百二十七条の二（有限責任事業組合に係る組合員所得に関する計算書）」を加える部分及び「第二百二十七条、」を「第二百二十七条、第二百二十七条の二、」に改める部分に限る。）
    <sup>suppl-4171-21/art-1/par-1/item-7/sub-1 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-1/par-1/item-7/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-1/par-1/item-7/sub-1</sup>
    the provisions in Article 1 adding one Article after Article 227 of the Income Tax Act, and the provisions amending Article 228-3 of that Act (limited to the part adding ", Article 227-2 (Statement of Partner Income from a Limited Liability Business Partnership)" after "(Trust Accounting Statements)" and the part replacing "Article 227," with "Article 227, Article 227-2,").
    <sup>machine translation, not official</sup>

### 第二条（所得税法の一部改正に伴う経過措置の原則） — Principle of Transitional Measures Accompanying the Partial Amendment of the Income Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-21/art-2 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-2 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-2</sup>

**第一項**  この附則に別段の定めがあるものを除き、第一条の規定による改正後の所得税法（以下附則第九条までにおいて「新所得税法」という。）の規定は、平成十七年分以後の所得税について適用し、平成十六年分以前の所得税については、なお従前の例による。
<sup>suppl-4171-21/art-2/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-2/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-2/par-1</sup>
Except as otherwise provided in these Supplementary Provisions, the provisions of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the New Income Tax Act" in the provisions up to Article 9 of the Supplementary Provisions) apply to income tax for 2005 and subsequent years, and the provisions then in force continue to govern income tax for 2004 and earlier years.
<sup>machine translation, not official</sup>

### 第三条（非居住者又は外国法人の組合事業から生ずる利益に対する所得税の課税に関する経過措置） — Transitional Measures Concerning the Imposition of Income Taxes on Profits Arising from Partnership Businesses of Nonresidents or Foreign Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-21/art-3 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-3 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-3</sup>

**第一項**  新所得税法第七条第一項第五号、第百六十一条第一号の二、第百七十八条、第百八十条第一項、第二百十二条第一項及び第五項、第二百十四条第一項並びに第二百二十五条第一項の規定は、この法律の施行の日（以下「施行日」という。）以後に開始する同号に規定する組合契約に定める新所得税法第二百十二条第五項に規定する計算期間（以下この条において「組合の計算期間」という。）において生ずる同号に掲げる国内源泉所得について適用し、施行日前に開始した組合の計算期間において生じた第一条の規定による改正前の所得税法（以下附則第八条までにおいて「旧所得税法」という。）第百六十一条第一号に掲げる国内源泉所得については、なお従前の例による。
<sup>suppl-4171-21/art-3/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-3/par-1</sup>
The provisions of Article 7, paragraph (1), item (v), Article 161, item (i)-2, Article 178, Article 180, paragraph (1), Article 212, paragraphs (1) and (5), Article 214, paragraph (1), and Article 225, paragraph (1) of the New Income Tax Act apply to domestic source income set forth in that item (i)-2 that arises in a calculation period prescribed in Article 212, paragraph (5) of the New Income Tax Act which is stipulated in a partnership agreement prescribed in that item and which begins on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date") (such a calculation period is hereinafter referred to as a "partnership calculation period" in this Article), and the provisions then in force continue to govern domestic source income set forth in Article 161, item (i) of the Income Tax Act before amendment by Article 1 (hereinafter referred to as "the Former Income Tax Act" in the provisions up to Article 8 of the Supplementary Provisions) that arose in a partnership calculation period that began before the Effective Date.
<sup>machine translation, not official</sup>

### 第四条（減額された外国所得税額の総収入金額不算入等に関する経過措置） — Transitional Measures Concerning Exclusion of Reduced Foreign Income Taxes from Gross Revenue
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-21/art-4 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-4 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-4</sup>

**第一項**  新所得税法第四十四条の二の規定は、施行日以後に同条に規定する外国所得税の額が減額される場合について適用し、施行日前に旧所得税法第九十五条第一項に規定する外国所得税の額が減額された場合については、なお従前の例による。
<sup>suppl-4171-21/art-4/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-4/par-1</sup>
The provisions of Article 44-2 of the New Income Tax Act apply in the case where the amount of foreign income taxes prescribed in that Article is reduced on or after the Effective Date, and the provisions then in force continue to govern the case where the amount of foreign income taxes prescribed in Article 95, paragraph (1) of the Former Income Tax Act was reduced before the Effective Date.
<sup>machine translation, not official</sup>

### 第五条（外国税額控除に関する経過措置） — Transitional Measures Concerning the Foreign Tax Credit
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-21/art-5 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-5 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-5</sup>

**第一項**  新所得税法第九十五条第四項の規定は、施行日以後に同項に規定する外国所得税の額が減額される場合について適用し、施行日前に旧所得税法第九十五条第一項に規定する外国所得税の額が減額された場合については、なお従前の例による。
<sup>suppl-4171-21/art-5/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-5/par-1</sup>
The provisions of Article 95, paragraph (4) of the New Income Tax Act apply in the case where the amount of foreign income taxes prescribed in that paragraph is reduced on or after the Effective Date, and the provisions then in force continue to govern the case where the amount of foreign income taxes prescribed in Article 95, paragraph (1) of the Former Income Tax Act was reduced before the Effective Date.
<sup>machine translation, not official</sup>

### 第六条（確定申告書の添付書類に関する経過措置） — Transitional Measures Concerning Documents Attached to Tax Returns
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-21/art-6 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-6 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-6</sup>

**第一項**  新所得税法第百二十条第三項（新所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項（これらの規定を新所得税法第百六十六条において準用する場合を含む。）並びに第百六十六条において準用する場合を含む。）の規定は、平成十七年分以後の所得税に係る確定申告書を施行日以後に提出する場合について適用し、施行日前に当該確定申告書を提出した場合については、なお従前の例による。
<sup>suppl-4171-21/art-6/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-6/par-1</sup>
The provisions of Article 120, paragraph (3) of the New Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4), and Article 127, paragraph (4) of the New Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of the New Income Tax Act) and pursuant to Article 166) apply in the case where a Tax Return for income tax for 2005 or subsequent years is submitted on or after the Effective Date, and the provisions then in force continue to govern the case where that Tax Return was submitted before the Effective Date.
<sup>machine translation, not official</sup>

### 第七条（内国法人が支払を受ける差益に対する所得税の課税に関する経過措置） — Transitional Measures Concerning the Imposition of Income Taxes on Margin Profits Paid to Domestic Corporations
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-21/art-7 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-7 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-7</sup>

**第一項**  新所得税法第百七十四条第七号の規定は、平成十八年一月一日以後に預入をする同号に規定する預貯金で同日以後に支払を受けるべき同号に掲げる差益について適用する。
<sup>suppl-4171-21/art-7/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-7/par-1</sup>
The provisions of Article 174, item (vii) of the New Income Tax Act apply to margin profits set forth in that item which are to be paid on or after January 1, 2006 on Deposits and Savings prescribed in that item that are placed on or after that date.
<sup>machine translation, not official</sup>

### 第八条（年末調整等に関する経過措置） — Transitional Measures Concerning Year-End Adjustments and Related Matters
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-21/art-8 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-8 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-8</sup>

**第一項**  新所得税法第百九十条の規定は、平成十七年中に支払うべき新所得税法第百八十三条第一項に規定する給与等でその最後に支払をする日が施行日以後であるものについて適用し、同年中に支払うべき旧所得税法第百八十三条第一項に規定する給与等でその最後に支払をする日が施行日前であるものについては、なお従前の例による。
<sup>suppl-4171-21/art-8/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-8/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-8/par-1</sup>
The provisions of Article 190 of the New Income Tax Act apply to salaries or other wages prescribed in Article 183, paragraph (1) of the New Income Tax Act which are payable during 2005 and for which the date of the last payment falls on or after the Effective Date, and the provisions then in force continue to govern salaries or other wages prescribed in Article 183, paragraph (1) of the Former Income Tax Act which are payable during that year and for which the date of the last payment falls before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新所得税法第百九十六条第二項の規定は、施行日以後に提出する同条第三項に規定する給与所得者の保険料控除申告書について適用する。
<sup>suppl-4171-21/art-8/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-8/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-8/par-2</sup>
The provisions of Article 196, paragraph (2) of the New Income Tax Act apply to salary income earners' returns for insurance premium deduction prescribed in paragraph (3) of that Article which are submitted on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第九条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-21/art-9 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-9 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-9</sup>

**第一項**  新所得税法第二百二十八条の三の規定は、平成十七年九月一日以後に提出する同条に規定する光ディスク等について適用する。
<sup>suppl-4171-21/art-9/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-9/par-1</sup>
The provisions of Article 228-3 of the New Income Tax Act apply to optical disks or similar media prescribed in that Article which are submitted on or after September 1, 2005.
<sup>machine translation, not official</sup>

### 第八十九条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-21/art-89 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-89 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-89</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4171-21/art-89/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-89/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-89/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4171-21/art-1/par-1/item-1/sub-1: 附則第九条 → 所得税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4171-21/art-9 — https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-9 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-9
- suppl-4171-21/art-1/par-1/item-3/sub-1: 附則第七条 → 所得税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4171-21/art-7 — https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-7 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-7
- suppl-4171-21/art-2/par-1: 附則第九条 → 所得税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4171-21/art-9 — https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-9 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-9
- suppl-4171-21/art-3/par-1: 新所得税法第七条第一項第五号 → 所得税法 第七条第一項第五号 (Article 7, paragraph (1), item (v)), art-7/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-7/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-7/par-1/item-5
- suppl-4171-21/art-3/par-1: 第百七十八条 → 所得税法 第百七十八条 (Article 178), art-178 — https://japanlaw.org/ja/income-tax-act/art-178 · https://japanlaw.org/l/340AC0000000033/art-178
- suppl-4171-21/art-3/par-1: 第百八十条第一項 → 所得税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/ja/income-tax-act/art-180/par-1 · https://japanlaw.org/l/340AC0000000033/art-180/par-1
- suppl-4171-21/art-3/par-1: 第二百十二条第一項 → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/ja/income-tax-act/art-212/par-1 · https://japanlaw.org/l/340AC0000000033/art-212/par-1
- suppl-4171-21/art-3/par-1: 第五項 → 所得税法 第二百十二条第五項 (Article 212, paragraph (5)), art-212/par-5 — https://japanlaw.org/ja/income-tax-act/art-212/par-5 · https://japanlaw.org/l/340AC0000000033/art-212/par-5
- suppl-4171-21/art-3/par-1: 第二百十四条第一項 → 所得税法 第二百十四条第一項 (Article 214, paragraph (1)), art-214/par-1 — https://japanlaw.org/ja/income-tax-act/art-214/par-1 · https://japanlaw.org/l/340AC0000000033/art-214/par-1
- suppl-4171-21/art-3/par-1: 第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1
- suppl-4171-21/art-3/par-1: この条 → 所得税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4171-21/art-3 — https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-3 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-3
- suppl-4171-21/art-3/par-1: 附則第八条 → 所得税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4171-21/art-8 — https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-8 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-8
- suppl-4171-21/art-4/par-1: 新所得税法第四十四条の二 → 所得税法 第四十四条の二 (Article 44-2), art-44-2 — https://japanlaw.org/ja/income-tax-act/art-44-2 · https://japanlaw.org/l/340AC0000000033/art-44-2
- suppl-4171-21/art-5/par-1: 新所得税法第九十五条第四項 → 所得税法 第九十五条第四項 (Article 95, paragraph (4)), art-95/par-4 — https://japanlaw.org/ja/income-tax-act/art-95/par-4 · https://japanlaw.org/l/340AC0000000033/art-95/par-4
- suppl-4171-21/art-6/par-1: 新所得税法第百二十条第三項 → 所得税法 第百二十条第三項 (Article 120, paragraph (3)), art-120/par-3 — https://japanlaw.org/ja/income-tax-act/art-120/par-3 · https://japanlaw.org/l/340AC0000000033/art-120/par-3
- suppl-4171-21/art-6/par-1: 新所得税法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/ja/income-tax-act/art-122/par-3 · https://japanlaw.org/l/340AC0000000033/art-122/par-3
- suppl-4171-21/art-6/par-1: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/ja/income-tax-act/art-123/par-3 · https://japanlaw.org/l/340AC0000000033/art-123/par-3
- suppl-4171-21/art-6/par-1: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/ja/income-tax-act/art-125/par-4 · https://japanlaw.org/l/340AC0000000033/art-125/par-4
- suppl-4171-21/art-6/par-1: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/ja/income-tax-act/art-127/par-4 · https://japanlaw.org/l/340AC0000000033/art-127/par-4
- suppl-4171-21/art-6/par-1: 新所得税法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- suppl-4171-21/art-7/par-1: 新所得税法第百七十四条第七号 → 所得税法 第百七十四条第一項第七号 (Article 174, paragraph (1), item (vii)), art-174/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-7
- suppl-4171-21/art-8/par-1: 新所得税法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- suppl-4171-21/art-8/par-1: 新所得税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 · https://japanlaw.org/l/340AC0000000033/art-183/par-1
- suppl-4171-21/art-8/par-2: 新所得税法第百九十六条第二項 → 所得税法 第百九十六条第二項 (Article 196, paragraph (2)), art-196/par-2 — https://japanlaw.org/ja/income-tax-act/art-196/par-2 · https://japanlaw.org/l/340AC0000000033/art-196/par-2
- suppl-4171-21/art-8/par-2: 同条第三項 → 所得税法 第百九十六条第三項 (Article 196, paragraph (3)), art-196/par-3 — https://japanlaw.org/ja/income-tax-act/art-196/par-3 · https://japanlaw.org/l/340AC0000000033/art-196/par-3
- suppl-4171-21/art-9/par-1: 新所得税法第二百二十八条の三 → 所得税法 第二百二十八条の三 (Article 228-3), art-228-3 — https://japanlaw.org/ja/income-tax-act/art-228-3 · https://japanlaw.org/l/340AC0000000033/art-228-3

## Cited by

4 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イ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-1/par-1/item-1/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-1/par-1/item-1/sub-1
- 所得税法 附則第一条第一項第三号イ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-1/par-1/item-3/sub-1
- 所得税法 附則第二条第一項（所得税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-2/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-2/par-1
- 所得税法 附則第三条第一項（非居住者又は外国法人の組合事業から生ずる利益に対する所得税の課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4171-21/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-4171-21/art-3/par-1

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## 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-20260918T180319-095, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-096, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-021, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-022, 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