条文、法令、用語を検索します
この条文はまだされていません2027年1月1日から施行予定（2か月後）
いまの条文を読む →令和五年三月三一日財務省令第一二号
所得税法施行規則の一部を改正する省令（令和五年財務省令第十二号）による改正後の条文です。変わる言葉に印をつけています。
本則は章ごとのページで読みます。長い章は、さらに条のまとまりごとに分けています。本則の全条文と、この改正が変える附則・別表を示します。この改正が触れていない附則や別表は、いま施行されている条文のページでご覧ください。
青色専従者給与に関する届出書の記載事項等に関する経過措置
Transitional Measures Regarding Matters to Be Stated in a Written Notification Regarding Salary of Relatives Employed Only by a Blue-Return Filer, etc.
改正後の所得税法施行規則（以下「新規則」という。）第三十六条の四第一項の規定は、令和九年分以後の所得税について適用し、令和八年分以前の所得税については、なお従前の例による。
The provisions of Article 36-4, paragraph (1) of the Regulation for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Regulation") apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and earlier years.
青色申告承認申請書の記載事項に関する経過措置
Transitional Measures Concerning Matters to Be Stated in a Written Application for Approval to File a Blue Return
新規則第五十五条（所得税法施行規則第六十七条において準用する場合を含む。）の規定は、令和九年分以後の所得税につき所得税法第百四十三条（同法第百六十六条において準用する場合を含む。以下この条において同じ。）の承認を受けようとする場合について適用し、令和八年分以前の所得税につき同法第百四十三条の承認を受けようとする場合については、なお従前の例による。
The provisions of Article 55 of the New Regulation (including as applied mutatis mutandis pursuant to Article 67 of the Regulation for Enforcement of the Income Tax Act) apply to the case of seeking approval under Article 143 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act; the same applies hereinafter in this Article) for income tax for 2027 and subsequent years, and the provisions then in force continue to govern the case of seeking approval under Article 143 of the Income Tax Act for income tax for 2026 and earlier years.
納期の特例に関する承認の申請書に関する経過措置
Transitional Measures Concerning a Written Application for Approval of the Special Provisions on the Due Date for Payment
新規則第七十八条の規定は、令和九年一月一日以後に支払うべき所得税法第二百十六条に規定する給与等及び退職手当等について適用し、同日前に支払うべき同条に規定する給与等及び退職手当等については、なお従前の例による。
The provisions of Article 78 of the New Regulation apply to salary or other wage and severance pay or other such compensation prescribed in Article 216 of the Income Tax Act that are payable on or after January 1, 2027, and the provisions then in force continue to govern salary or other wage and severance pay or other such compensation prescribed in that Article that are payable before that date.
給与等の源泉徴収票に関する経過措置
Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages
新規則第九十三条第二項の規定は、令和九年一月一日以後に提出すべき同条第一項に規定する給与等の源泉徴収票について適用し、同日前に提出すべき旧規則第九十三条第一項に規定する給与等の源泉徴収票については、なお従前の例による。
The provisions of Article 93, paragraph (2) of the New Regulation apply to Withholding receipts for salaries or other wages prescribed in paragraph (1) of that Article that are to be submitted on or after January 1, 2027, and the provisions then in force continue to govern Withholding receipts for salaries or other wages prescribed in Article 93, paragraph (1) of the Former Regulation that are to be submitted before that date.
令和九年一月一日以後に提出すべき新規則第九十三条第一項に規定する源泉徴収票に係る新規則第九十七条の四第一項の規定の適用については、同項中「枚数」とあるのは、「枚数（所得税法施行規則の一部を改正する省令（令和五年財務省令第十二号）による改正前の所得税法施行規則第九十三条第二項各号（給与等の源泉徴収票）の規定に該当する同条第一項に規定する給与等に係る別表第六（一）の表の枚数を除く。）」とする。
With respect to the application of Article 97-4, paragraph (1) of the New Regulation to a Withholding receipt prescribed in Article 93, paragraph (1) of the New Regulation that is to be submitted on or after January 1, 2027, the phrase "number of sheets" in that paragraph is deemed to be replaced with "number of sheets (excluding the number of sheets of the table in Appended Table VI (1) for the salary or other wage that falls under the items of Article 93, paragraph (2) (Withholding Receipts for Salaries or Other Wages) of the Regulation for Enforcement of the Income Tax Act before the amendment by the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2023) and is prescribed in paragraph (1) of that Article)".
公的年金等の源泉徴収票に関する経過措置
Transitional Measures Regarding Withholding Receipts for Public Pensions or Retirement Packages
令和九年一月一日前に提出すべき旧規則第九十四条の二第一項に規定する公的年金等の源泉徴収票に係る同条第二項の規定の適用については、なお従前の例による。
With respect to the application of Article 94-2, paragraph (2) of the Former Regulation to a Withholding receipt for a public pension or retirement package prescribed in Article 94-2, paragraph (1) of the Former Regulation that is to be submitted before January 1, 2027, the provisions then in force continue to govern.
令和九年一月一日以後に提出すべき新規則第九十四条の二第一項に規定する源泉徴収票に係る新規則第九十七条の四第一項の規定の適用については、同項中「枚数」とあるのは、「枚数（所得税法施行規則の一部を改正する省令（令和五年財務省令第十二号）による改正前の所得税法施行規則第九十四条の二第二項各号（公的年金等の源泉徴収票）の規定に該当する同条第一項に規定する公的年金等に係る別表第六（三）の表の枚数を除く。）」とする。
With respect to the application of Article 97-4, paragraph (1) of the New Regulation to a Withholding receipt prescribed in Article 94-2, paragraph (1) of the New Regulation that is to be submitted on or after January 1, 2027, the phrase "number of sheets" in that paragraph is deemed to be replaced with "number of sheets (excluding the number of sheets of the table in Appended Table VI (3) for the public pension or retirement package that falls under the items of Article 94-2, paragraph (2) (Withholding Receipts for Public Pensions or Retirement Packages) of the Regulation for Enforcement of the Income Tax Act before the amendment by the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2023) and is prescribed in paragraph (1) of that Article)".
給与等の支払をする事務所の開設等の届出に関する経過措置
Transitional Measures Regarding the Report on the Establishment of an Office Paying Salary or Other Wages and Related Matters
新規則第九十九条（第四号に係る部分に限る。）の規定は、令和九年一月一日以後に生ずる新法第二百三十条に規定する事実について適用し、同日前に生じた旧法第二百三十条に規定する事実については、なお従前の例による。
The provisions of Article 99 of the New Regulation (limited to the part relating to item (iv)) apply to facts prescribed in Article 230 of the New Act that arise on or after January 1, 2027, and the provisions then in force continue to govern facts prescribed in Article 230 of the Former Act that arose before that date.