# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十七条の二 (Supplementary Provisions, Article 37-2) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第三十七条の二 (Supplementary Provisions, Article 37-2)（令和七年分以後の各年分の基礎控除等の特例に関する経過措置） — address `suppl-5071-13/art-37-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-37-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-37-2 - 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. --- ### 第三十七条の二（令和七年分以後の各年分の基礎控除等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Basic Personal Exemption, etc. for Each Year from 2025 Onward caption: machine translation, not official suppl-5071-13/art-37-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-37-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-37-2 **第一項** 新租税特別措置法第四十一条の十六の二第二項の規定により読み替えられた新所得税法第百九十条（第二号ヘに係る部分に限る。）の規定は、令和七年中に支払うべき給与等でその最後に支払をする日が同年十二月一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でその最後に支払をする日が同年十二月一日前であるものについては、なお従前の例による。 suppl-5071-13/art-37-2/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-37-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-37-2/par-1 The provisions of Article 190 of the New Income Tax Act (limited to the part pertaining to item (ii), (f)) as read with the replacement of terms pursuant to the provisions of Article 41-16-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to salary, etc. to be paid in 2025 the last payment of which is made on or after December 1, 2025, and the provisions then in force continue to govern salary, etc. to be paid in 2025 the last payment of which is made before December 1, 2025. machine translation, not official **第二項** 新租税特別措置法第四十一条の十六の二第三項又は第四項の規定により読み替えられた新所得税法第二百三条の三の規定及び新租税特別措置法第四十一条の十五の三の規定は、令和八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については、なお従前の例による。 suppl-5071-13/art-37-2/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-37-2/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-37-2/par-2 The provisions of Article 203-3 of the New Income Tax Act as read with the replacement of terms pursuant to the provisions of Article 41-16-2, paragraph (3) or (4) of the New Act on Special Measures Concerning Taxation and the provisions of Article 41-15-3 of the New Act on Special Measures Concerning Taxation apply to public pensions, etc. to be paid on or after January 1, 2026, and the provisions then in force continue to govern public pensions, etc. to be paid before that date. machine translation, not official **第三項** 令和七年十二月一日前に同年分の所得税につき所得税法第百二十五条又は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同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同日前に同項第四十三号に規定する更正があった場合には、その更正後の事項）につき新租税特別措置法第四十一条の十六の二第一項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、同日から五年以内に、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-5071-13/art-37-2/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-37-2/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-37-2/par-3 A person who, before December 1, 2025, filed a final return under the provisions of Article 125 or Article 127 of the Income Tax Act for income tax for 2025, and a person who, before that date, received a determination prescribed in Article 2, paragraph (1), item (xliv) of that Act for income tax for 2025, may, where the application of the provisions of Article 41-16-2, paragraph (1) of the New Act on Special Measures Concerning Taxation causes a change in the matters stated in that final return or the matters pertaining to that determination (or, where a reassessment prescribed in item (xliii) of that paragraph was made for those matters before that date, the matters after the reassessment), file a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with the district director with regard to the matters in which the change has arisen, within five years from that date. machine translation, not official --- ## Cites - suppl-5071-13/art-37-2/par-1: 新租税特別措置法第四十一条の十六の二第二項 → 租税特別措置法 第四十一条の十六の二第二項 (Article 41-16-2, paragraph (2)), art-41-16-2/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-16-2/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-2 - suppl-5071-13/art-37-2/par-2: 新租税特別措置法第四十一条の十六の二第三項 → 租税特別措置法 第四十一条の十六の二第三項 (Article 41-16-2, paragraph (3)), art-41-16-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-16-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-3 - suppl-5071-13/art-37-2/par-2: 第四項 → 租税特別措置法 第四十一条の十六の二第四項 (Article 41-16-2, paragraph (4)), art-41-16-2/par-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-16-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-4 - suppl-5071-13/art-37-2/par-2: 新租税特別措置法第四十一条の十五の三 → 租税特別措置法 第四十一条の十五の三 (Article 41-15-3), art-41-15-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-15-3 · https://japanlaw.org/l/332AC0000000026/art-41-15-3 - suppl-5071-13/art-37-2/par-3: 所得税法第百二十五条 → 所得税法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/ja/income-tax-act/art-125 · https://japanlaw.org/l/340AC0000000033/art-125 - suppl-5071-13/art-37-2/par-3: 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-5071-13/art-37-2/par-3: 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-5071-13/art-37-2/par-3: 同項第四十三号 → 所得税法 第二条第一項第四十三号 (Article 2, paragraph (1), item (xliii)), art-2/par-1/item-43 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-43 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-43 - suppl-5071-13/art-37-2/par-3: 新租税特別措置法第四十一条の十六の二第一項 → 租税特別措置法 第四十一条の十六の二第一項 (Article 41-16-2, paragraph (1)), art-41-16-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-16-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-16-2/par-1 - suppl-5071-13/art-37-2/par-3: 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第一号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-1/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-1/sub-2 - 租税特別措置法 附則第一条第一項第二号ロ（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5071-13/art-1/par-1/item-2/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-5071-13/art-1/par-1/item-2/sub-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-656, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07