# 所得税法 / Income Tax Act — 附　則 (Supplementary Provisions) - 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-5021-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-5021-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000033/suppl-5021-8 - 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 令和二年三月三一日法律第八号 suppl-5021-8 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5021-8/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-1 **第一項** この法律は、令和二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-5021-8/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-1/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-1/par-1 This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items: machine translation, not official **一** 略 suppl-5021-8/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-1/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-1/par-1/item-1 Omitted machine translation, not official **二** 次に掲げる規定　令和三年一月一日 suppl-5021-8/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-1/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-1/par-1/item-2 the following provisions: January 1, 2021; machine translation, not official **イ** 第一条中所得税法第八十五条第二項の改正規定、同法第百八十七条の改正規定、同法第百九十四条第一項第二号の改正規定、同法第百九十五条第一項の改正規定（同項第四号に係る部分を除く。）、同法第二百三条の三第一号の改正規定、同法第二百三条の六第一項の改正規定（同項第六号に係る部分を除く。）、同法第二百二十一条に六項を加える改正規定並びに同法別表第二の備考（一）（４）、別表第三の備考（一）（４）及び別表第四の備考（二）の改正規定並びに附則第八条第一項及び第七項、第九条第一項及び第二項並びに第十条の規定 suppl-5021-8/art-1/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-1/par-1/item-2/sub-1 the provision of Article 1 amending Article 85, paragraph (2) of the Income Tax Act, the provision amending Article 187 of that Act, the provision amending Article 194, paragraph (1), item (ii) of that Act, the provision amending Article 195, paragraph (1) of that Act (excluding the part concerning item (iv) of that paragraph), the provision amending Article 203-3, item (i) of that Act, the provision amending Article 203-6, paragraph (1) of that Act (excluding the part concerning item (vi) of that paragraph), the provision adding six paragraphs to Article 221 of that Act, and the provisions amending note (1)(4) to Appended Table 2, note (1)(4) to Appended Table 3 and note (2) to Appended Table 4 of that Act, and the provisions of Article 8, paragraphs (1) and (7), Article 9, paragraphs (1) and (2) and Article 10 of the Supplementary Provisions; machine translation, not official **三** 略 suppl-5021-8/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-1/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-1/par-1/item-3 Omitted machine translation, not official **四** 次に掲げる規定　令和四年一月一日 suppl-5021-8/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-1/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-1/par-1/item-4 the following provisions: January 1, 2022; machine translation, not official **イ** 第一条中所得税法第六十七条（見出しを含む。）の改正規定、同法第百二十条第四項第二号の改正規定、同条第六項の改正規定、同法第百六十六条の改正規定及び同法第二百三十二条の改正規定並びに附則第五条、第七条第二項及び第三項並びに第十一条の規定 suppl-5021-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-1/par-1/item-4/sub-1 the provision of Article 1 amending Article 67 of the Income Tax Act (including its caption), the provision amending Article 120, paragraph (4), item (ii) of that Act, the provision amending paragraph (6) of that Article, the provision amending Article 166 of that Act and the provision amending Article 232 of that Act, and the provisions of Article 5, Article 7, paragraphs (2) and (3) and Article 11 of the Supplementary Provisions; machine translation, not official **五** 次に掲げる規定　令和四年四月一日 suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-1/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-1/par-1/item-5 the following provisions: April 1, 2022; machine translation, not official **イ** 第二条の規定及び附則第十三条の規定 suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-1/par-1/item-5/sub-1 the provisions of Article 2 and the provisions of Article 13 of the Supplementary Provisions; machine translation, not official **六** 第一条中所得税法第二条第一項第三十四号の二の改正規定、同法第百二十条第三項の改正規定、同法第百九十四条の改正規定（同条第一項第二号に係る部分を除く。）、同法第百九十五条第一項第四号の改正規定、同条第四項の改正規定、同法第二百三条の六第一項第六号の改正規定及び同条第三項の改正規定並びに附則第三条、第七条第一項、第八条第八項及び第九条第三項の規定　令和五年一月一日 suppl-5021-8/art-1/par-1/item-6 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-1/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-1/par-1/item-6 the provision of Article 1 amending Article 2, paragraph (1), item (xxxiv)-2 of the Income Tax Act, the provision amending Article 120, paragraph (3) of that Act, the provision amending Article 194 of that Act (excluding the part concerning paragraph (1), item (ii) of that Article), the provision amending Article 195, paragraph (1), item (iv) of that Act, the provision amending paragraph (4) of that Article, the provision amending Article 203-6, paragraph (1), item (vi) of that Act and the provision amending paragraph (3) of that Article, and the provisions of Article 3, Article 7, paragraph (1), Article 8, paragraph (8) and Article 9, paragraph (3) of the Supplementary Provisions: January 1, 2023. machine translation, not official ### 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 caption: machine translation, not official suppl-5021-8/art-2 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-2 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-2 **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（以下附則第十二条までにおいて「新所得税法」という。）の規定は、令和二年分以後の所得税について適用し、令和元年分（平成三十一年一月一日から令和元年十二月三十一日までの期間に係る年分をいう。以下同じ。）以前の所得税については、なお従前の例による。 suppl-5021-8/art-2/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-2/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-2/par-1 Unless otherwise provided for 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 12 of the Supplementary Provisions) apply to income tax for tax year 2020 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 2019 (meaning the tax year covering the period from January 1, 2019 to December 31, 2019; the same applies hereinafter) and earlier tax years. machine translation, not official ### 第三条（控除対象扶養親族の定義及び扶養控除に関する経過措置） — Transitional Measures Concerning the Definition of Claimable Dependent and Deduction for Dependents caption: machine translation, not official suppl-5021-8/art-3 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-3 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-3 **第一項** 新所得税法第二条第一項（第三十四号の二に係る部分に限る。）並びに第四編第二章第一節、第百九十条及び別表第二から別表第四まで（所得税法第百八十五条第一項第一号に規定する国外居住親族に係る部分に限る。）並びに第二百三条の三（同条第一号ホに規定する国外居住親族に係る部分に限る。）並びに所得税法第八十四条の規定は、令和五年分以後の所得税又は同年一月一日以後に支払を受けるべき同法第百八十三条第一項に規定する給与等（以下附則第十三条までにおいて「給与等」という。）若しくは同法第二百三条の二に規定する公的年金等（以下この条及び附則第九条において「公的年金等」という。）について適用し、令和四年分以前の所得税又は同日前に支払を受けるべき給与等若しくは公的年金等については、なお従前の例による。 suppl-5021-8/art-3/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-3/par-1 The provisions of Article 2, paragraph (1) of the New Income Tax Act (limited to the part concerning item (xxxiv)-2), Part IV, Chapter II, Section 1, Article 190 and Appended Tables 2 through 4 of the New Income Tax Act (limited to the parts concerning a relative residing outside Japan prescribed in Article 185, paragraph (1), item (i) of the Income Tax Act), Article 203-3 of the New Income Tax Act (limited to the part concerning a relative residing outside Japan prescribed in item (i), (e) of that Article), and Article 84 of the Income Tax Act apply to income tax for tax year 2023 and subsequent tax years or to salary or other wages prescribed in Article 183, paragraph (1) of that Act (hereinafter referred to as "salary or other wages" in the provisions up to Article 13 of the Supplementary Provisions) or public pensions or retirement packages prescribed in Article 203-2 of that Act (hereinafter referred to as "public pensions or retirement packages" in this Article and Article 9 of the Supplementary Provisions) to be received on or after January 1 of that year, and the provisions then in force continue to govern income tax for tax year 2022 and earlier tax years or salary or other wages or public pensions or retirement packages to be received before that date. machine translation, not official ### 第四条（贈与等により取得した資産の取得費等に関する経過措置） — Transitional Measures Concerning Acquisition Costs of Assets Acquired by Gift or Similar Means caption: machine translation, not official suppl-5021-8/art-4 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-4 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-4 **第一項** 新所得税法第六十条第二項及び第三項の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に同条第二項に規定する資産を譲渡する場合又は施行日以後に同条第三項に規定する権利が消滅する場合について適用する。 suppl-5021-8/art-4/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-4/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-4/par-1 The provisions of Article 60, paragraphs (2) and (3) of the New Income Tax Act apply in the case where an individual transfers an asset prescribed in paragraph (2) of that Article on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date") or in the case where a right prescribed in paragraph (3) of that Article is extinguished on or after the Effective Date. machine translation, not official ### 第五条（小規模事業者等の収入及び費用の帰属時期に関する経過措置） — Transitional Measures Concerning Periods to Which Revenue and Expenses of Small Enterprises and Similar Persons Are Attributed caption: machine translation, not official suppl-5021-8/art-5 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-5 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-5 **第一項** 新所得税法第六十七条第二項及び第三項の規定は、令和四年分以後の所得税について適用する。 suppl-5021-8/art-5/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-5/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-5/par-1 The provisions of Article 67, paragraphs (2) and (3) of the New Income Tax Act apply to income tax for tax year 2022 and subsequent tax years. machine translation, not official ### 第六条（寡婦（寡夫）控除に関する経過措置） — Transitional Measures Concerning Deduction for Widows (Widowers) caption: machine translation, not official suppl-5021-8/art-6 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-6 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-6 **第一項** 施行日前に死亡した者、施行日前に令和二年分の所得税につき所得税法第百二十七条の規定による確定申告書を提出した者及び施行日前に同年分の所得税につき同法第二条第一項第四十四号に規定する決定を受けた者（これらの者のうち第一条の規定による改正前の所得税法（以下附則第九条までにおいて「旧所得税法」という。）第二条第一項第三十号に規定する寡婦又は同項第三十一号に規定する寡夫（附則第八条において「寡夫」という。）であるものとして旧所得税法第八十一条（第十五条の規定による改正前の租税特別措置法第四十一条の十七第一項の規定により適用する場合を含む。以下この条において同じ。）の規定の適用がある者であって、新所得税法第二条第一項第三十号に規定する寡婦（附則第八条及び第九条において「新所得税法の寡婦」という。）又は同項第三十一号に規定するひとり親（附則第八条及び第九条において「ひとり親」という。）に該当しないこととなるものに限る。）についての旧所得税法第八十一条の規定の適用については、なお従前の例による。 suppl-5021-8/art-6/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-6/par-1 With regard to persons who died before the Effective Date, persons who filed a Tax Return under the provisions of Article 127 of the Income Tax Act for income tax for tax year 2020 before the Effective Date, and persons who received a determination prescribed in Article 2, paragraph (1), item (xliv) of that Act for income tax for that tax year before the Effective Date (limited to those of these persons who, as a widow prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as "the Former Income Tax Act" in the provisions up to Article 9 of the Supplementary Provisions) or a widower prescribed in item (xxxi) of that paragraph (referred to as a "widower" in Article 8 of the Supplementary Provisions), are persons to whom the provisions of Article 81 of the Former Income Tax Act (including as applied pursuant to the provisions of Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15; hereinafter the same applies in this Article) apply, and who no longer fall under the category of a widow prescribed in Article 2, paragraph (1), item (xxx) of the New Income Tax Act (referred to as a "widow under the New Income Tax Act" in Articles 8 and 9 of the Supplementary Provisions) or a single parent prescribed in item (xxxi) of that paragraph (referred to as a "single parent" in Articles 8 and 9 of the Supplementary Provisions)), the provisions then in force continue to govern the application of the provisions of Article 81 of the Former Income Tax Act. machine translation, not official ### 第七条（確定申告書の添付書類に関する経過措置） — Transitional Measures Concerning Documents to Be Attached to Tax Returns caption: machine translation, not official suppl-5021-8/art-7 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-7 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-7 **第一項** 新所得税法第百二十条第三項（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。）並びに新所得税法第百六十六条において準用する場合を含む。）の規定は、令和五年分以後の所得税に係る確定申告書を提出する場合について適用し、令和四年分以前の所得税に係る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。 suppl-5021-8/art-7/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-7/par-1 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 Income Tax Act (including as those provisions are applied mutatis mutandis pursuant to Article 166 of the New Income Tax Act) and pursuant to Article 166 of the New Income Tax Act) apply in the case where a Tax Return for income tax for tax year 2023 or a subsequent tax year is filed, and the provisions then in force continue to govern in the case where a Tax Return for income tax for tax year 2022 or an earlier tax year was filed. machine translation, not official **第二項** 新所得税法第百二十条第四項（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において準用する場合を含む。）の規定は、令和四年一月一日以後に令和三年分以後の所得税に係る確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合及び同日以後に令和二年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。 suppl-5021-8/art-7/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-7/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-7/par-2 The provisions of Article 120, paragraph (4) 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 Income Tax Act) apply in the case where a Tax Return for income tax for tax year 2021 or a subsequent tax year is filed on or after January 1, 2022, and the provisions then in force continue to govern in the case where a Tax Return was filed before that date and in the case where a Tax Return for income tax for tax year 2020 or an earlier tax year is filed on or after that date. machine translation, not official **第三項** 新所得税法第百二十条第六項（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。）並びに新所得税法第百六十六条において準用する場合を含む。）の規定は、令和四年分以後の所得税に係る確定申告書を提出する場合について適用し、令和三年分以前の所得税に係る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。 suppl-5021-8/art-7/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-7/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-7/par-3 The provisions of Article 120, paragraph (6) 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 Income Tax Act (including as those provisions are applied mutatis mutandis pursuant to Article 166 of the New Income Tax Act) and pursuant to Article 166 of the New Income Tax Act) apply in the case where a Tax Return for income tax for tax year 2022 or a subsequent tax year is filed, and the provisions then in force continue to govern in the case where a Tax Return for income tax for tax year 2021 or an earlier tax year was filed. machine translation, not official ### 第八条（給与所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding from Salary Income caption: machine translation, not official suppl-5021-8/art-8 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8 **第一項** 新所得税法第四編第二章第一節及び別表第二から別表第四まで（新所得税法の寡婦及びひとり親に係る部分に限る。）の規定は、令和三年一月一日以後に支払うべき給与等について適用し、同日前に支払うべき給与等については、なお従前の例による。 suppl-5021-8/art-8/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-1 The provisions of Part IV, Chapter II, Section 1 and Appended Tables 2 through 4 of the New Income Tax Act (limited to the parts concerning a widow under the New Income Tax Act and a single parent) apply to salary or other wages payable on or after January 1, 2021, and the provisions then in force continue to govern salary or other wages payable before that date. machine translation, not official **第二項** 新所得税法第百九十条（新所得税法の寡婦及びひとり親に係る部分に限る。）の規定は、令和二年中に支払うべき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給与等（第十五条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第四十一条の十七第二項の規定により読み替えて適用される旧所得税法第百九十条の給与等を含む。）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。 suppl-5021-8/art-8/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-2 The provisions of Article 190 of the New Income Tax Act (limited to the parts concerning a widow under the New Income Tax Act and a single parent) apply to salary or other wages payable during 2020 whose final payment date falls on or after the Effective Date, and the provisions then in force continue to govern salary or other wages payable during that year (including salary or other wages referred to in Article 190 of the Former Income Tax Act as applied with the replacement of terms pursuant to the provisions of Article 41-17, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15 (hereinafter referred to as "the Former Act on Special Measures Concerning Taxation")) whose final payment date falls before the Effective Date. machine translation, not official **第三項** 前項の規定により新所得税法第百九十条の規定を適用する場合において、旧所得税法第二条第一項第三十号に規定する寡婦（旧租税特別措置法第四十一条の十七第一項の規定に該当する寡婦（以下第五項までにおいて「旧租税特別措置法の寡婦」という。）を除く。次項及び第五項において「旧所得税法の寡婦」という。）若しくは寡夫又は旧租税特別措置法の寡婦に該当する旨の記載がある旧所得税法第百九十四条第七項に規定する給与所得者の扶養控除等申告書を提出している者であって、新所得税法の寡婦又はひとり親に該当しないこととなる者は、新所得税法第百九十条に規定する給与等の支払者からその年最後に給与等の支払を受ける日の前日（その支払を受ける日が施行日である場合には、施行日。次項において同じ。）までに、その旨その他財務省令で定める事項を記載した申告書を、当該支払者を経由して、その給与等に係る所得税の所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があった場合には、その指定をされた納税地。次項において「納税地」という。）の所轄税務署長に提出しなければならない。 suppl-5021-8/art-8/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-3 In the case where the provisions of Article 190 of the New Income Tax Act are applied pursuant to the provisions of the preceding paragraph, a person who has submitted a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the Former Income Tax Act containing a statement to the effect that the person falls under the category of a widow prescribed in Article 2, paragraph (1), item (xxx) of the Former Income Tax Act (excluding a widow falling under the provisions of Article 41-17, paragraph (1) of the Former Act on Special Measures Concerning Taxation (hereinafter referred to as a "widow under the Former Act on Special Measures Concerning Taxation" in the provisions up to paragraph (5)); referred to as a "widow under the old Income Tax Act" in the following paragraph and paragraph (5)) or a widower, or of a widow under the Former Act on Special Measures Concerning Taxation, and who no longer falls under the category of a widow under the New Income Tax Act or a single parent, must submit, by the day before the date on which the person last receives payment of salary or other wages in that year from the payer of salary or other wages prescribed in Article 190 of the New Income Tax Act (or by the Effective Date, if the date on which the person receives that payment is the Effective Date; the same applies in the following paragraph), a declaration stating to that effect and other matters specified by Ministry of Finance Order, via that payer, to the district director with jurisdiction over the place for tax payment for income tax on those salary or other wages under the provisions of Article 17 of the Income Tax Act (or, if a designation has been made under the provisions of Article 18, paragraph (2) of that Act, the designated place for tax payment; referred to as the "place for tax payment" in the following paragraph). machine translation, not official **第四項** 第二項の規定により新所得税法第百九十条の規定を適用する場合において、旧所得税法の寡婦若しくは寡夫若しくは旧租税特別措置法の寡婦に該当する旨の記載がない旧所得税法第百九十四条第七項に規定する給与所得者の扶養控除等申告書を提出している者又は旧所得税法の寡婦に該当する旨の記載がある同項に規定する給与所得者の扶養控除等申告書を提出している者であって、ひとり親に該当することとなる者は、ひとり親に該当するものとして新所得税法第八十一条の規定に準じて計算した同条第二項に規定するひとり親控除の額に相当する金額の控除を受けようとする場合には、新所得税法第百九十条に規定する給与等の支払者からその年最後に給与等の支払を受ける日の前日までに、ひとり親に該当する旨その他財務省令で定める事項を記載した申告書を、当該支払者を経由して、その給与等に係る所得税の納税地の所轄税務署長に提出しなければならない。この場合において、当該申告書を提出した者は、同条第二号ハに規定する給与所得者の扶養控除等申告書にひとり親に該当する旨の記載があるものとする。 suppl-5021-8/art-8/par-4 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-4 In the case where the provisions of Article 190 of the New Income Tax Act are applied pursuant to the provisions of paragraph (2), a person who has submitted a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the Former Income Tax Act containing no statement to the effect that the person falls under the category of a widow under the old Income Tax Act, a widower or a widow under the former Act on Special Measures Concerning Taxation, or who has submitted a salary income earner's return for deduction for Dependents, etc. prescribed in that paragraph containing a statement to the effect that the person falls under the category of a widow under the old Income Tax Act, and who comes to fall under the category of a single parent, must, if the person seeks to receive a deduction of an amount equivalent to the amount of the deduction for single parents prescribed in Article 81, paragraph (2) of the New Income Tax Act calculated in accordance with the provisions of that Article as a person falling under the category of a single parent, submit, by the day before the date on which the person last receives payment of salary or other wages in that year from the payer of salary or other wages prescribed in Article 190 of the New Income Tax Act, a declaration stating that the person falls under the category of a single parent and other matters specified by Ministry of Finance Order, via that payer, to the competent district director for the place for tax payment for the income tax on those salary or other wages. In this case, the person who has submitted that declaration is deemed to have made a statement to the effect that the person falls under the category of a single parent in the salary income earner's return for deduction for Dependents, etc. prescribed in item (ii), (c) of that Article. machine translation, not official **第五項** 第二項の規定により新所得税法第百九十条の規定を適用する場合において、旧所得税法の寡婦に該当する旨の記載がある旧所得税法第百九十四条第七項に規定する給与所得者の扶養控除等申告書を提出している者であって前二項の規定による申告書の提出をしていない者は新所得税法第百九十条第二号ハに規定する給与所得者の扶養控除等申告書に新所得税法の寡婦に該当する旨の記載があるものと、寡夫又は旧租税特別措置法の寡婦に該当する旨の記載がある旧所得税法第百九十四条第七項に規定する給与所得者の扶養控除等申告書を提出している者であって第三項の規定による申告書の提出をしていない者は同号ハに規定する給与所得者の扶養控除等申告書にひとり親に該当する旨の記載があるものとする。 suppl-5021-8/art-8/par-5 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-5 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-5 In the case where the provisions of Article 190 of the New Income Tax Act are applied pursuant to the provisions of paragraph (2), a person who has submitted a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the Former Income Tax Act containing a statement to the effect that the person falls under the category of a widow under the old Income Tax Act and who has not submitted a declaration under the preceding two paragraphs is deemed to have made a statement to the effect that the person falls under the category of a widow under the New Income Tax Act in the salary income earner's return for deduction for Dependents, etc. prescribed in Article 190, item (ii), (c) of the New Income Tax Act, and a person who has submitted a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the Former Income Tax Act containing a statement to the effect that the person falls under the category of a widower or a widow under the former Act on Special Measures Concerning Taxation and who has not submitted a declaration under paragraph (3) is deemed to have made a statement to the effect that the person falls under the category of a single parent in the salary income earner's return for deduction for Dependents, etc. prescribed in (c) of that item. machine translation, not official **第六項** 第三項又は第四項の規定による申告書は旧所得税法第百九十四条第七項に規定する給与所得者の扶養控除等申告書とみなして、所得税法（第四編第二章第一節を除く。）その他所得税に関する法令の規定を適用する。 suppl-5021-8/art-8/par-6 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-6 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-6 A declaration under paragraph (3) or (4) is deemed to be a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the Former Income Tax Act, and the provisions of the Income Tax Act (excluding Part IV, Chapter II, Section 1) and other laws and regulations concerning income tax apply. machine translation, not official **第七項** 新所得税法第百九十四条及び第百九十五条（新所得税法の寡婦及びひとり親に係る部分に限る。）の規定は、令和三年一月一日以後に支払を受けるべき給与等について提出する新所得税法第百九十四条第七項に規定する給与所得者の扶養控除等申告書及び新所得税法第百九十五条第五項に規定する従たる給与についての扶養控除等申告書について適用し、同日前に支払を受けるべき給与等について提出した旧所得税法第百九十四条第七項に規定する給与所得者の扶養控除等申告書（旧租税特別措置法第四十一条の十七第二項の規定により読み替えて適用される旧所得税法第百九十四条第七項に規定する給与所得者の扶養控除等申告書を含む。）及び旧所得税法第百九十五条第五項に規定する従たる給与についての扶養控除等申告書については、なお従前の例による。 suppl-5021-8/art-8/par-7 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-7 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-7 The provisions of Articles 194 and 195 of the New Income Tax Act (limited to the parts concerning a widow under the New Income Tax Act and a single parent) apply to a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the New Income Tax Act and a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) of the New Income Tax Act that are submitted with respect to salary or other wages to be received on or after January 1, 2021, and the provisions then in force continue to govern a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the Former Income Tax Act (including a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the Former Income Tax Act as applied with the replacement of terms pursuant to the provisions of Article 41-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation) and a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) of the Former Income Tax Act that were submitted with respect to salary or other wages to be received before that date. machine translation, not official **第八項** 新所得税法第百九十四条及び第百九十五条（控除対象扶養親族に係る部分に限る。）の規定は、令和五年一月一日以後に支払を受けるべき給与等について提出する新所得税法第百九十四条第七項に規定する給与所得者の扶養控除等申告書及び新所得税法第百九十五条第五項に規定する従たる給与についての扶養控除等申告書について適用し、同日前に支払を受けるべき給与等について提出した旧所得税法第百九十四条第七項に規定する給与所得者の扶養控除等申告書及び旧所得税法第百九十五条第五項に規定する従たる給与についての扶養控除等申告書については、なお従前の例による。 suppl-5021-8/art-8/par-8 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-8 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-8 The provisions of Articles 194 and 195 of the New Income Tax Act (limited to the parts concerning claimable dependents) apply to a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the New Income Tax Act and a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) of the New Income Tax Act that are submitted with respect to salary or other wages to be received on or after January 1, 2023, and the provisions then in force continue to govern a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the Former Income Tax Act and a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) of the Former Income Tax Act that were submitted with respect to salary or other wages to be received before that date. machine translation, not official ### 第九条（公的年金等に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages caption: machine translation, not official suppl-5021-8/art-9 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-9 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-9 **第一項** 新所得税法第二百三条の三（新所得税法の寡婦及びひとり親に係る部分に限る。）の規定は、令和三年一月一日以後に支払うべき公的年金等について適用し、同日前に支払うべき公的年金等（旧租税特別措置法第四十一条の十七第二項の規定により読み替えて適用される旧所得税法第二百三条の三の公的年金等を含む。）については、なお従前の例による。 suppl-5021-8/art-9/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-9/par-1 The provisions of Article 203-3 of the New Income Tax Act (limited to the parts concerning a widow under the New Income Tax Act and a single parent) apply to public pensions or retirement packages payable on or after January 1, 2021, and the provisions then in force continue to govern public pensions or retirement packages payable before that date (including public pensions or retirement packages referred to in Article 203-3 of the Former Income Tax Act as applied with the replacement of terms pursuant to the provisions of Article 41-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation). machine translation, not official **第二項** 新所得税法第二百三条の六（新所得税法の寡婦及びひとり親に係る部分に限る。）の規定は、令和三年一月一日以後に支払を受けるべき公的年金等について提出する同条第十一項に規定する公的年金等の受給者の扶養親族等申告書について適用し、同日前に支払を受けるべき公的年金等について提出した旧所得税法第二百三条の六第十一項に規定する公的年金等の受給者の扶養親族等申告書（旧租税特別措置法第四十一条の十七第二項の規定により読み替えて適用される旧所得税法第二百三条の六第十一項に規定する公的年金等の受給者の扶養親族等申告書を含む。）については、なお従前の例による。 suppl-5021-8/art-9/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-9/par-2 The provisions of Article 203-6 of the New Income Tax Act (limited to the parts concerning a widow under the New Income Tax Act and a single parent) apply to a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in paragraph (11) of that Article that is submitted with respect to public pensions or retirement packages to be received on or after January 1, 2021, and the provisions then in force continue to govern a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (11) of the Former Income Tax Act (including a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (11) of the Former Income Tax Act as applied with the replacement of terms pursuant to the provisions of Article 41-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation) that was submitted with respect to public pensions or retirement packages to be received before that date. machine translation, not official **第三項** 新所得税法第二百三条の六（控除対象扶養親族に係る部分に限る。）の規定は、令和五年一月一日以後に支払を受けるべき公的年金等について提出する所得税法第二百三条の六第八項に規定する公的年金等の受給者の扶養親族等申告書について適用し、同日前に支払を受けるべき公的年金等について提出した当該公的年金等の受給者の扶養親族等申告書については、なお従前の例による。 suppl-5021-8/art-9/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-9/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-9/par-3 The provisions of Article 203-6 of the New Income Tax Act (limited to the parts concerning claimable dependents) apply to a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (8) of the Income Tax Act that is submitted with respect to public pensions or retirement packages to be received on or after January 1, 2023, and the provisions then in force continue to govern such a return for Dependents, etc. by a recipient of a public pension or retirement package that was submitted with respect to public pensions or retirement packages to be received before that date. machine translation, not official ### 第十条（源泉徴収に係る所得税の徴収に関する経過措置） — Transitional Measures Concerning Collection of Income Tax Subject to Withholding caption: machine translation, not official suppl-5021-8/art-10 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-10 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-10 **第一項** 新所得税法第二百二十一条の規定は、令和三年一月一日以後に支払うべき給与等、所得税法第百九十九条に規定する退職手当等（以下この条及び附則第十三条において「退職手当等」という。）、同法第二百四条第一項に規定する報酬若しくは料金、契約金若しくは賞金（以下この条及び附則第十三条において「報酬等」という。）又は同法第二百十二条第一項に規定する国内源泉所得（給与等、退職手当等又は報酬等に相当するものに限る。以下この条及び附則第十三条において「国内源泉所得」という。）について適用し、同日前に支払うべき給与等、退職手当等、報酬等又は国内源泉所得については、なお従前の例による。 suppl-5021-8/art-10/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-10/par-1 The provisions of Article 221 of the New Income Tax Act apply to salary or other wages, severance pay or other such compensation prescribed in Article 199 of the Income Tax Act (hereinafter referred to as "severance pay or other such compensation" in this Article and Article 13 of the Supplementary Provisions), remuneration or fees, or contract money or monetary awards prescribed in Article 204, paragraph (1) of that Act (hereinafter referred to as "remuneration or similar payments" in this Article and Article 13 of the Supplementary Provisions), or domestic source income prescribed in Article 212, paragraph (1) of that Act (limited to income equivalent to salary or other wages, severance pay or other such compensation, or remuneration or similar payments; hereinafter referred to as "domestic source income" in this Article and Article 13 of the Supplementary Provisions) payable on or after January 1, 2021, and the provisions then in force continue to govern salary or other wages, severance pay or other such compensation, remuneration or similar payments, or domestic source income payable before that date. machine translation, not official ### 第十一条（事業所得等を有する者の帳簿書類の備付け等に関する経過措置） — Transitional Measures Concerning Keeping of Books and Documents by Persons with Business Income or Similar Income caption: machine translation, not official suppl-5021-8/art-11 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-11 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-11 **第一項** 新所得税法第二百三十二条第二項及び第三項の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。 suppl-5021-8/art-11/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-11/par-1 The provisions of Article 232, paragraphs (2) and (3) of the New Income Tax Act apply to income tax for tax year 2022 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 2021 and earlier tax years. machine translation, not official ### 第十二条（施行日前に出国をした者に係る更正の請求） — Requests for Reassessment by Persons Who Departed from Japan before the Effective Date caption: machine translation, not official suppl-5021-8/art-12 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-12 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-12 **第一項** 施行日前に令和二年分の所得税につき所得税法第百二十七条の規定による確定申告書を提出した者及び施行日前に同年分の所得税につき決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき施行日前に更正があった場合には、その更正後の事項）につき新所得税法第八十一条の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、施行日から五年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。 suppl-5021-8/art-12/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-12/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-12/par-1 A person who filed a Tax Return under the provisions of Article 127 of the Income Tax Act for income tax for tax year 2020 before the Effective Date, and a person who received a determination for income tax for that tax year before the Effective Date, may, if a change arises in the matters stated in that Tax Return or the matters pertaining to that determination (or, if a Reassessment was made with respect to those matters before the Effective Date, the matters as Reassessed) as a result of the application of the provisions of Article 81 of the New Income Tax Act, make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director with respect to the matters in which that change has arisen, within five years from the Effective Date. machine translation, not official ### 第十三条（源泉徴収に係る所得税の徴収に関する経過措置） — Transitional Measures Concerning Collection of Income Tax Subject to Withholding caption: machine translation, not official suppl-5021-8/art-13 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-13 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-13 **第一項** 第二条の規定による改正後の所得税法第二百二十一条第二項の規定は、令和四年四月一日以後に支払うべき給与等、退職手当等、報酬等又は国内源泉所得について適用し、同日前に支払うべき給与等、退職手当等、報酬等又は国内源泉所得については、なお従前の例による。 suppl-5021-8/art-13/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-13/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-13/par-1 The provisions of Article 221, paragraph (2) of the Income Tax Act as amended by Article 2 apply to salary or other wages, severance pay or other such compensation, remuneration or similar payments, or domestic source income payable on or after April 1, 2022, and the provisions then in force continue to govern salary or other wages, severance pay or other such compensation, remuneration or similar payments, or domestic source income payable before that date. machine translation, not official ### 第百七十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-5021-8/art-171 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-171 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-171 **第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-5021-8/art-171/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-171/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-171/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第百七十二条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5021-8/art-172 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-172 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-172 **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。 suppl-5021-8/art-172/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-172/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-172/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-5021-8/art-1/par-1/item-2/sub-1: 附則第八条第一項 → 所得税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-5021-8/art-8/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-1 - suppl-5021-8/art-1/par-1/item-2/sub-1: 第七項 → 所得税法 附則第八条第七項 (Supplementary Provisions, Article 8, paragraph (7)), suppl-5021-8/art-8/par-7 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-7 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-7 - suppl-5021-8/art-1/par-1/item-2/sub-1: 第九条第一項 → 所得税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-5021-8/art-9/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-9/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-9/par-1 - suppl-5021-8/art-1/par-1/item-2/sub-1: 第二項 → 所得税法 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-5021-8/art-9/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-9/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-9/par-2 - suppl-5021-8/art-1/par-1/item-2/sub-1: 第十条 → 所得税法 附則第十条 (Supplementary Provisions, Article 10), suppl-5021-8/art-10 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-10 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-10 - suppl-5021-8/art-1/par-1/item-4/sub-1: 附則第五条 → 所得税法 附則第五条 (Supplementary Provisions, Article 5), suppl-5021-8/art-5 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-5 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-5 - suppl-5021-8/art-1/par-1/item-4/sub-1: 第七条第二項 → 所得税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-5021-8/art-7/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-7/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-7/par-2 - suppl-5021-8/art-1/par-1/item-4/sub-1: 第三項 → 所得税法 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-5021-8/art-7/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-7/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-7/par-3 - suppl-5021-8/art-1/par-1/item-4/sub-1: 第十一条 → 所得税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-5021-8/art-11 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-11 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-11 - suppl-5021-8/art-1/par-1/item-5/sub-1: 附則第十三条 → 所得税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-5021-8/art-13 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-13 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-13 - suppl-5021-8/art-1/par-1/item-6: 附則第三条 → 所得税法 附則第三条 (Supplementary Provisions, Article 3), suppl-5021-8/art-3 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-3 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-3 - suppl-5021-8/art-1/par-1/item-6: 第七条第一項 → 所得税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-5021-8/art-7/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-7/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-7/par-1 - suppl-5021-8/art-1/par-1/item-6: 第八条第八項 → 所得税法 附則第八条第八項 (Supplementary Provisions, Article 8, paragraph (8)), suppl-5021-8/art-8/par-8 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-8 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-8 - suppl-5021-8/art-1/par-1/item-6: 第九条第三項 → 所得税法 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-5021-8/art-9/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-9/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-9/par-3 - suppl-5021-8/art-2/par-1: 附則第十二条 → 所得税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-5021-8/art-12 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-12 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-12 - suppl-5021-8/art-3/par-1: 新所得税法第二条第一項 → 所得税法 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-2/par-1 - suppl-5021-8/art-3/par-1: 第三十四号の二 → 所得税法 第二条第一項第三十四号の二 (Article 2, paragraph (1), item (xxxiv-2)), art-2/par-1/item-34-2 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-34-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-34-2 - suppl-5021-8/art-3/par-1: 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-5021-8/art-3/par-1: 別表第二から別表第四まで → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/income-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000033/appdx-2 - suppl-5021-8/art-3/par-1: 別表第二から別表第四まで → 所得税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/income-tax-act/appdx-3 · https://japanlaw.org/l/340AC0000000033/appdx-3 - suppl-5021-8/art-3/par-1: 別表第二から別表第四まで → 所得税法 別表第四 (Appended Table 4), appdx-4 — https://japanlaw.org/ja/income-tax-act/appdx-4 · https://japanlaw.org/l/340AC0000000033/appdx-4 - suppl-5021-8/art-3/par-1: 所得税法第百八十五条第一項第一号 → 所得税法 第百八十五条第一項第一号 (Article 185, paragraph (1), item (i)), art-185/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-185/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-185/par-1/item-1 - suppl-5021-8/art-3/par-1: 第二百三条の三 → 所得税法 第二百三条の三 (Article 203-3), art-203-3 — https://japanlaw.org/ja/income-tax-act/art-203-3 · https://japanlaw.org/l/340AC0000000033/art-203-3 - suppl-5021-8/art-3/par-1: 同条第一号 → 所得税法 第二百三条の三第一項第一号 (Article 203-3, paragraph (1), item (i)), art-203-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-203-3/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-203-3/par-1/item-1 - suppl-5021-8/art-3/par-1: 所得税法第八十四条 → 所得税法 第八十四条 (Article 84), art-84 — https://japanlaw.org/ja/income-tax-act/art-84 · https://japanlaw.org/l/340AC0000000033/art-84 - suppl-5021-8/art-3/par-1: 同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-5021-8/art-3/par-1: 附則第十三条 → 所得税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-5021-8/art-13 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-13 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-13 - suppl-5021-8/art-3/par-1: 同法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/ja/income-tax-act/art-203-2 · https://japanlaw.org/l/340AC0000000033/art-203-2 - suppl-5021-8/art-3/par-1: この条 → 所得税法 附則第三条 (Supplementary Provisions, Article 3), suppl-5021-8/art-3 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-3 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-3 - suppl-5021-8/art-3/par-1: 附則第九条 → 所得税法 附則第九条 (Supplementary Provisions, Article 9), suppl-5021-8/art-9 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-9 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-9 - suppl-5021-8/art-4/par-1: 新所得税法第六十条第二項 → 所得税法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/income-tax-act/art-60/par-2 · https://japanlaw.org/l/340AC0000000033/art-60/par-2 - suppl-5021-8/art-4/par-1: 第三項 → 所得税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/ja/income-tax-act/art-60/par-3 · https://japanlaw.org/l/340AC0000000033/art-60/par-3 - suppl-5021-8/art-5/par-1: 新所得税法第六十七条第二項 → 所得税法 第六十七条第二項 (Article 67, paragraph (2)), art-67/par-2 — https://japanlaw.org/ja/income-tax-act/art-67/par-2 · https://japanlaw.org/l/340AC0000000033/art-67/par-2 - suppl-5021-8/art-5/par-1: 第三項 → 所得税法 第六十七条第三項 (Article 67, paragraph (3)), art-67/par-3 — https://japanlaw.org/ja/income-tax-act/art-67/par-3 · https://japanlaw.org/l/340AC0000000033/art-67/par-3 - suppl-5021-8/art-6/par-1: 所得税法第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/ja/income-tax-act/art-127 · https://japanlaw.org/l/340AC0000000033/art-127 - suppl-5021-8/art-6/par-1: 同法第二条第一項第四十四号 → 所得税法 第二条第一項第四十四号 (Article 2, paragraph (1), item (xliv)), art-2/par-1/item-44 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-44 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-44 - suppl-5021-8/art-6/par-1: 附則第九条 → 所得税法 附則第九条 (Supplementary Provisions, Article 9), suppl-5021-8/art-9 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-9 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-9 - suppl-5021-8/art-6/par-1: 附則第八条 → 所得税法 附則第八条 (Supplementary Provisions, Article 8), suppl-5021-8/art-8 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8 - suppl-5021-8/art-6/par-1: この条 → 所得税法 附則第六条 (Supplementary Provisions, Article 6), suppl-5021-8/art-6 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-6 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-6 - suppl-5021-8/art-6/par-1: 新所得税法第二条第一項第三十号 → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-30 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-30 - suppl-5021-8/art-6/par-1: 同項第三十一号 → 所得税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-31 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-31 - suppl-5021-8/art-7/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-5021-8/art-7/par-1: 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-5021-8/art-7/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-5021-8/art-7/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-5021-8/art-7/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-5021-8/art-7/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-5021-8/art-7/par-2: 新所得税法第百二十条第四項 → 所得税法 第百二十条第四項 (Article 120, paragraph (4)), art-120/par-4 — https://japanlaw.org/ja/income-tax-act/art-120/par-4 · https://japanlaw.org/l/340AC0000000033/art-120/par-4 - suppl-5021-8/art-7/par-2: 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-5021-8/art-7/par-2: 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-5021-8/art-7/par-2: 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-5021-8/art-7/par-2: 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-5021-8/art-7/par-3: 新所得税法第百二十条第六項 → 所得税法 第百二十条第六項 (Article 120, paragraph (6)), art-120/par-6 — https://japanlaw.org/ja/income-tax-act/art-120/par-6 · https://japanlaw.org/l/340AC0000000033/art-120/par-6 - suppl-5021-8/art-7/par-3: 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-5021-8/art-7/par-3: 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-5021-8/art-7/par-3: 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-5021-8/art-7/par-3: 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-5021-8/art-7/par-3: 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-5021-8/art-8/par-1: 別表第二から別表第四まで → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/income-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000033/appdx-2 - suppl-5021-8/art-8/par-1: 別表第二から別表第四まで → 所得税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/income-tax-act/appdx-3 · https://japanlaw.org/l/340AC0000000033/appdx-3 - suppl-5021-8/art-8/par-1: 別表第二から別表第四まで → 所得税法 別表第四 (Appended Table 4), appdx-4 — https://japanlaw.org/ja/income-tax-act/appdx-4 · https://japanlaw.org/l/340AC0000000033/appdx-4 - suppl-5021-8/art-8/par-2: 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-5021-8/art-8/par-3: 前項 → 所得税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-5021-8/art-8/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-2 - suppl-5021-8/art-8/par-3: 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-5021-8/art-8/par-3: 第五項 → 所得税法 附則第八条第五項 (Supplementary Provisions, Article 8, paragraph (5)), suppl-5021-8/art-8/par-5 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-5 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-5 - suppl-5021-8/art-8/par-3: 次項 → 所得税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-5021-8/art-8/par-4 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-4 - suppl-5021-8/art-8/par-3: 所得税法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17 - suppl-5021-8/art-8/par-3: 同法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/income-tax-act/art-18/par-2 · https://japanlaw.org/l/340AC0000000033/art-18/par-2 - suppl-5021-8/art-8/par-4: 第二項 → 所得税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-5021-8/art-8/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-2 - suppl-5021-8/art-8/par-4: 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-5021-8/art-8/par-4: 新所得税法第八十一条 → 所得税法 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act/art-81 · https://japanlaw.org/l/340AC0000000033/art-81 - suppl-5021-8/art-8/par-4: 同条第二項 → 所得税法 第八十一条第二項 (Article 81, paragraph (2)), art-81/par-2 — https://japanlaw.org/ja/income-tax-act/art-81/par-2 · https://japanlaw.org/l/340AC0000000033/art-81/par-2 - suppl-5021-8/art-8/par-4: 同条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2 - suppl-5021-8/art-8/par-5: 第二項 → 所得税法 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-5021-8/art-8/par-2 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-2 - suppl-5021-8/art-8/par-5: 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-5021-8/art-8/par-5: 前二項 → 所得税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-5021-8/art-8/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-3 - suppl-5021-8/art-8/par-5: 前二項 → 所得税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-5021-8/art-8/par-4 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-4 - suppl-5021-8/art-8/par-5: 新所得税法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-190/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-190/par-1/item-2 - suppl-5021-8/art-8/par-6: 第三項 → 所得税法 附則第八条第三項 (Supplementary Provisions, Article 8, paragraph (3)), suppl-5021-8/art-8/par-3 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-3 - suppl-5021-8/art-8/par-6: 第四項 → 所得税法 附則第八条第四項 (Supplementary Provisions, Article 8, paragraph (4)), suppl-5021-8/art-8/par-4 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-4 - suppl-5021-8/art-8/par-7: 新所得税法第百九十四条 → 所得税法 第百九十四条 (Article 194), art-194 — https://japanlaw.org/ja/income-tax-act/art-194 · https://japanlaw.org/l/340AC0000000033/art-194 - suppl-5021-8/art-8/par-7: 第百九十五条 → 所得税法 第百九十五条 (Article 195), art-195 — https://japanlaw.org/ja/income-tax-act/art-195 · https://japanlaw.org/l/340AC0000000033/art-195 - suppl-5021-8/art-8/par-7: 新所得税法第百九十四条第七項 → 所得税法 第百九十四条第八項 (Article 194, paragraph (8)), art-194/par-8 — https://japanlaw.org/ja/income-tax-act/art-194/par-8 · https://japanlaw.org/l/340AC0000000033/art-194/par-8 - suppl-5021-8/art-8/par-7: 新所得税法第百九十五条第五項 → 所得税法 第百九十五条第六項 (Article 195, paragraph (6)), art-195/par-6 — https://japanlaw.org/ja/income-tax-act/art-195/par-6 · https://japanlaw.org/l/340AC0000000033/art-195/par-6 - suppl-5021-8/art-8/par-8: 新所得税法第百九十四条 → 所得税法 第百九十四条 (Article 194), art-194 — https://japanlaw.org/ja/income-tax-act/art-194 · https://japanlaw.org/l/340AC0000000033/art-194 - suppl-5021-8/art-8/par-8: 第百九十五条 → 所得税法 第百九十五条 (Article 195), art-195 — https://japanlaw.org/ja/income-tax-act/art-195 · https://japanlaw.org/l/340AC0000000033/art-195 - suppl-5021-8/art-8/par-8: 新所得税法第百九十四条第七項 → 所得税法 第百九十四条第八項 (Article 194, paragraph (8)), art-194/par-8 — https://japanlaw.org/ja/income-tax-act/art-194/par-8 · https://japanlaw.org/l/340AC0000000033/art-194/par-8 - suppl-5021-8/art-8/par-8: 新所得税法第百九十五条第五項 → 所得税法 第百九十五条第六項 (Article 195, paragraph (6)), art-195/par-6 — https://japanlaw.org/ja/income-tax-act/art-195/par-6 · https://japanlaw.org/l/340AC0000000033/art-195/par-6 - suppl-5021-8/art-9/par-1: 新所得税法第二百三条の三 → 所得税法 第二百三条の三 (Article 203-3), art-203-3 — https://japanlaw.org/ja/income-tax-act/art-203-3 · https://japanlaw.org/l/340AC0000000033/art-203-3 - suppl-5021-8/art-9/par-2: 新所得税法第二百三条の六 → 所得税法 第二百三条の六 (Article 203-6), art-203-6 — https://japanlaw.org/ja/income-tax-act/art-203-6 · https://japanlaw.org/l/340AC0000000033/art-203-6 - suppl-5021-8/art-9/par-2: 同条第十一項 → 所得税法 第二百三条の六第八項 (Article 203-6, paragraph (8)), art-203-6/par-8 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-8 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-8 - suppl-5021-8/art-9/par-3: 新所得税法第二百三条の六 → 所得税法 第二百三条の六 (Article 203-6), art-203-6 — https://japanlaw.org/ja/income-tax-act/art-203-6 · https://japanlaw.org/l/340AC0000000033/art-203-6 - suppl-5021-8/art-10/par-1: 新所得税法第二百二十一条 → 所得税法 第二百二十一条 (Article 221), art-221 — https://japanlaw.org/ja/income-tax-act/art-221 · https://japanlaw.org/l/340AC0000000033/art-221 - suppl-5021-8/art-10/par-1: 所得税法第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act/art-199 · https://japanlaw.org/l/340AC0000000033/art-199 - suppl-5021-8/art-10/par-1: この条 → 所得税法 附則第十条 (Supplementary Provisions, Article 10), suppl-5021-8/art-10 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-10 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-10 - suppl-5021-8/art-10/par-1: 附則第十三条 → 所得税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-5021-8/art-13 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-13 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-13 - suppl-5021-8/art-10/par-1: 同法第二百四条第一項 → 所得税法 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/ja/income-tax-act/art-204/par-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1 - suppl-5021-8/art-10/par-1: 同法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-5021-8/art-11/par-1: 新所得税法第二百三十二条第二項 → 所得税法 第二百三十二条第二項 (Article 232, paragraph (2)), art-232/par-2 — https://japanlaw.org/ja/income-tax-act/art-232/par-2 · https://japanlaw.org/l/340AC0000000033/art-232/par-2 - suppl-5021-8/art-11/par-1: 第三項 → 所得税法 第二百三十二条第三項 (Article 232, paragraph (3)), art-232/par-3 — https://japanlaw.org/ja/income-tax-act/art-232/par-3 · https://japanlaw.org/l/340AC0000000033/art-232/par-3 - suppl-5021-8/art-12/par-1: 所得税法第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/ja/income-tax-act/art-127 · https://japanlaw.org/l/340AC0000000033/art-127 - suppl-5021-8/art-12/par-1: 新所得税法第八十一条 → 所得税法 第八十一条 (Article 81), art-81 — https://japanlaw.org/ja/income-tax-act/art-81 · https://japanlaw.org/l/340AC0000000033/art-81 - suppl-5021-8/art-12/par-1: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1 - suppl-5021-8/art-13/par-1: 所得税法第二百二十一条第二項 → 所得税法 第二百二十一条第二項 (Article 221, paragraph (2)), art-221/par-2 — https://japanlaw.org/ja/income-tax-act/art-221/par-2 · https://japanlaw.org/l/340AC0000000033/art-221/par-2 - suppl-5021-8/art-171/par-1: 附則第一条 → 所得税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5021-8/art-1 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-1 - suppl-5021-8/art-171/par-1: この条 → 所得税法 附則第百七十一条 (Supplementary Provisions, Article 171), suppl-5021-8/art-171 — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-171 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-171 ## Cited by 13 provisions cite this one. No official source publishes this direction. - 所得税法 附則第一条第一項第二号イ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-1/par-1/item-2/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-1/par-1/item-2/sub-1 - 所得税法 附則第一条第一項第四号イ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-1/par-1/item-4/sub-1 - 所得税法 附則第一条第一項第五号イ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-1/par-1/item-5/sub-1 - 所得税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-1/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-1/par-1/item-6 - 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-5021-8/art-2/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-2/par-1 - 所得税法 附則第三条第一項（控除対象扶養親族の定義及び扶養控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-3/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-3/par-1 - 所得税法 附則第六条第一項（寡婦（寡夫）控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-6/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-6/par-1 - 所得税法 附則第八条第三項（給与所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-3 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-3 - 所得税法 附則第八条第四項（給与所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-4 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-4 - 所得税法 附則第八条第五項（給与所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-5 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-5 - 所得税法 附則第八条第六項（給与所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-8/par-6 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-8/par-6 - 所得税法 附則第十条第一項（源泉徴収に係る所得税の徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-10/par-1 - 所得税法 附則第百七十一条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-171/par-1 · https://japanlaw.org/l/340AC0000000033/suppl-5021-8/art-171/par-1 --- ## 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-20260918T180319-128, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-129, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-130, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-024, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T212807-002, translated 2026-09-19 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260919T122055-003, translated 2026-09-19 - This site's parser, version 210 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05