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on 1 December 2026, in 30 days

Regulation for Enforcement of the Income Tax Act

所得税法施行規則（しょとくぜいほうしこうきそく）

Amended by

Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act

所得税法施行規則の一部を改正する省令

The whole text as amended, on e-Gov

The same amending law also changes

5 provisions in the supplementary provisions

Each provision the amendment changes, as it will read: the words it adds are underlined, and a bar marks where it removes words. “Show removed words” strikes those through in place; “Before and after” sets the two wordings side by side. A provision that only moves to another number says the number it had. The Japanese is the law; the icon beside each English column says whose English it is.

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words. Struck through: the words it removes.

5 changes in the supplementary provisions (附則)

Supplementary Provisions, Article 5 · Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages附則第五条（公的年金等に係る源泉徴収に関する経過措置）

3 added
Read it in the amended law
  • AddedSupplementary Provisions, Article 5, paragraph (1)

    The public pensions or retirement packages specified by Ministry of Finance Order as prescribed in Article 9, paragraph (2), item (viii) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 93 of 2026) are the following public pensions or retirement packages (meaning the public pension or retirement package prescribed in Article 203-2 of the Income Tax Act; the same applies hereinafter in this paragraph).

    所得税法施行令の一部を改正する政令（令和八年政令第九十三号）附則第九条第二項第八号に規定する財務省令で定める公的年金等は、次に掲げる公的年金等（所得税法第二百三条の二に規定する公的年金等をいう。以下この項において同じ。）とする。

  • AddedSupplementary Provisions, Article 5, paragraph (1), item (i)

    a public pension or retirement package that is paid by a surviving association prescribed in Article 32, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. (Act No. 82 of 1996) or by a designated fund prescribed in Article 48, paragraph (1) of the Supplementary Provisions of that Act, and that is a special pension benefit prescribed in Article 33, paragraph (1) of the Supplementary Provisions of that Act;

    厚生年金保険法等の一部を改正する法律（平成八年法律第八十二号）附則第三十二条第二項に規定する存続組合又は同法附則第四十八条第一項に規定する指定基金が支給する同法附則第三十三条第一項に規定する特例年金給付である公的年金等

  • AddedSupplementary Provisions, Article 5, paragraph (1), item (ii)

    a public pension or retirement package that is a lifetime pension paid by the Minister for Internal Affairs and Communications to a foreign national (limited to a foreign national who, upon retirement from service under a contract with the Government of Japan or its agency, has served for a period of 17 years or more and whose achievements during that period of service the Minister for Internal Affairs and Communications has found to be remarkable).

    総務大臣が外国人（日本国政府又はその機関との契約に基づき勤務した外国人が退職した場合におけるその勤務した期間が十七年以上であり、かつ、その勤務した期間における功績が顕著であると総務大臣が認めた当該外国人に限る。）に支給する終身の年金である公的年金等

Supplementary Provisions, Article 6 · Transitional Measures Concerning Forms附則第六条（書式に関する経過措置）

2 added
Read it in the amended law
  • AddedSupplementary Provisions, Article 6, paragraph (3)

    The form prescribed in Appended Table VI (1) of the New Regulation (limited to the part relating to Note 2 (4) of the Remarks to that table and the part relating to Note 2 (5) of the Remarks to that table) applies to a Withholding receipt prescribed in Article 226, paragraph (1) of the Income Tax Act for salary or other wage prescribed in that paragraph payable during 2026 whose last payment date is on or after December 1, 2026, that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, and the provisions then in force continue to govern a Withholding receipt prescribed in paragraph (1) of that Article for salary or other wage prescribed in that paragraph payable during 2026 whose last payment date is before December 1, 2026, that was submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article.

    新規則別表第六（一）（同表の備考２（４）に係る部分及び同表の備考２（５）に係る部分に限る。）に定める書式は、令和八年中に支払うべき所得税法第二百二十六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同年十二月一日以後であるものについて同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第一項に規定する源泉徴収票について適用し、同年中に支払うべき同項に規定する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同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した同条第一項に規定する源泉徴収票については、なお従前の例による。

  • AddedSupplementary Provisions, Article 6, paragraph (4)

    The form prescribed in Appended Table VI (3) of the New Regulation applies to a Withholding receipt prescribed in Article 226, paragraph (3) of the Income Tax Act for a public pension or retirement package prescribed in that paragraph payable during 2026 whose last payment date is on or after December 1, 2026, that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, and the provisions then in force continue to govern a Withholding receipt prescribed in paragraph (3) of that Article for a public pension or retirement package prescribed in that paragraph payable during 2026 whose last payment date is before December 1, 2026, that was submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article.

    新規則別表第六（三）に定める書式は、令和八年中に支払うべき所得税法第二百二十六条第三項に規定する公的年金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同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第三項に規定する源泉徴収票について適用し、同年中に支払うべき同項に規定する公的年金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同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した同条第三項に規定する源泉徴収票については、なお従前の例による。