# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — 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-3409-11`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3409-11
- 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
<sup>suppl-3409-11 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11 · https://japanlaw.org/l/340M50000040011/suppl-3409-11</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3409-11/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-1 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-1</sup>

**第一項**  この省令は、昭和四十年四月一日から施行する。
<sup>suppl-3409-11/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 1965.
<sup>machine translation, not official</sup>

### 第二条（経過規定の原則） — General Principle for Transitional Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-3409-11/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-2 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-2</sup>

**第一項**  別段の定めがあるものを除き、改正後の所得税法施行規則（以下「新規則」という。）の規定は、昭和四十年分以後の所得税について適用し、昭和三十九年分以前の所得税については、なお従前の例による。
<sup>suppl-3409-11/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-2/par-1</sup>
Except as otherwise provided, the provisions of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as "the New Regulation") apply to income tax for 1965 and thereafter, and for income tax for 1964 and earlier, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三条（非課税所得に係る経過規定） — Transitional Provisions on Non-taxable Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-3409-11/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-3 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-3</sup>

**第一項**  新規則第二条（児童又は生徒の預貯金の利子等につき課税を受けないための手続等）の規定は、昭和四十年四月一日（以下「施行日」という。）以後に同条に規定する預入等をした同条に規定する預貯金等について適用する。
<sup>suppl-3409-11/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-3/par-1</sup>
The provisions of Article 2 of the New Regulation (Procedures, etc. for Not Being Taxed on Interest, etc. on Deposits and Savings of Children or Students) apply to the deposits and similar savings prescribed in that Article for which the placement prescribed in that Article was made on or after April 1, 1965 (hereinafter referred to as "the Effective Date").
<sup>machine translation, not official</sup>

**第二項**  法第九条第一項第二号（非課税所得）に規定する学校の児童又は生徒が、施行日前に預入し又は信託した旧所得税法（昭和二十二年法律第二十七号）第六条の二第一項第一号又は第二号（少額預金等の利子所得の非課税）に掲げる預金又は合同運用信託で法の施行の際同条並びに旧所得税法施行規則（昭和二十二年勅令第百十号）第四条の二十、第四条の二十一、第四条の二十三及び第四条の二十五（代表者名義の非課税貯蓄申告書等）に規定する要件を満たすものを有する場合には、当該預金又は合同運用信託については、新規則第二条第一項の規定により同項に規定する書類を提出して預入又は信託をしたものとみなす。
<sup>suppl-3409-11/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-3/par-2</sup>
Where a child or student of a school prescribed in Article 9, paragraph (1), item (ii) (Non-taxable Income) of the Act holds, as of the enforcement of the Act, deposits or jointly managed trusts set forth in Article 6-2, paragraph (1), item (i) or (ii) (Exemption from Taxation of Interest Income on Small-Amount Deposits, etc.) of the Former Income Tax Act (Act No. 27 of 1947) that were placed or entrusted prior to the Effective Date and that satisfy the requirements prescribed in that Article and in Articles 4-20, 4-21, 4-23, and 4-25 (Statement of Tax-Exempt Savings, etc. in the Name of a Representative) of the Former Regulation for Enforcement of the Income Tax Act (Imperial Ordinance No. 110 of 1947), those deposits or jointly managed trusts are deemed to have been placed or entrusted, pursuant to the provisions of Article 2, paragraph (1) of the New Regulation, by submitting the documents prescribed in that paragraph.
<sup>machine translation, not official</sup>

### 第四条  〔削除 / repealed〕
<sup>suppl-3409-11/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-4 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-4</sup>

**第一項**  削除
<sup>suppl-3409-11/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-4/par-1</sup>
<sup>no English for this paragraph</sup>

### 第五条（支払調書に関する経過規定） — Transitional Provisions on Payment Reports
<sup>caption: machine translation, not official</sup>
<sup>suppl-3409-11/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-5 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-5</sup>

**第一項**  昭和四十年一月一日から同年三月三十一日までの間に支払の確定した法第二十四条第一項（配当所得）に規定する配当等（無記名の株式の利益若しくは利息の配当又は無記名の証券投資信託（公社債投資信託を除く。）の受益証券に係る収益の分配を除く。）につき同日までに改正前の所得税法施行細則（昭和二十二年大蔵省令第二十九号。以下「旧規則」という。）第二十六条（配当所得の支払調書）及び第三十条から第三十条の三まで（株式の消却等の場合の通知書等）の規定による支払調書の提出又は書面による通知がされている場合には、当該配当等については、新規則第八十三条（配当等の支払調書）及び第九十二条（オープン型の証券投資信託の収益の分配等の通知書）の規定による調書の提出又は通知書の交付がされたものとみなす。
<sup>suppl-3409-11/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-5/par-1</sup>
With respect to dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income) of the Act for which payment was determined during the period from January 1, 1965 to March 31 of the same year (excluding dividends of profits or interest on bearer shares and distributions of proceeds relating to beneficiary certificates of bearer Securities Investment Trusts (excluding Bond Investment Trusts)), where, by March 31, 1965, a payment report has been submitted or notification in writing has been given under Article 26 (Payment Reports on Dividend Income) and Articles 30 through 30-3 (Written Notices, etc. in the Case of Cancellation of Shares, etc.) of the Rules for Enforcement of the Income Tax Act before amendment (Ministry of Finance Order No. 29 of 1947; hereinafter referred to as "the Former Regulation"), the dividends and similar income are deemed to have been the subject of submission of reports or delivery of written notices under Article 83 (Payment Reports on Dividends and Similar Income) and Article 92 (Written Notice of Distribution of Proceeds, etc. of Open-Ended Securities Investment Trusts) of the New Regulation.
<sup>machine translation, not official</sup>

**第二項**  昭和四十年一月一日から同年三月三十一日までの間に支払の確定した法第二百二十五条第一項第四号（生命保険金等の支払調書）に規定する給付につき同日までに旧規則第二十七条の二（生命保険金等の支払調書）の規定による支払調書が提出されている場合には、当該給付については、新規則第八十六条（生命保険金等の支払調書）の規定により提出する調書に記載することを要しない。
<sup>suppl-3409-11/art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-5/par-2</sup>
With respect to the benefits prescribed in Article 225, paragraph (1), item (iv) (Payment Reports on Life Insurance Proceeds, etc.) of the Act for which payment was determined during the period from January 1, 1965 to March 31 of the same year, where a payment report under Article 27-2 (Payment Reports on Life Insurance Proceeds, etc.) of the Former Regulation has been submitted by March 31, 1965, those benefits need not be stated in the report submitted pursuant to the provisions of Article 86 (Payment Reports on Life Insurance Proceeds, etc.) of the New Regulation.
<sup>machine translation, not official</sup>

**第三項**  昭和四十年分の所得税に係る新規則第八十六条及び第八十七条（損害保険の満期返戻金等の支払調書）に規定する調書の提出については、新規則第八十六条第二項第二号及び第八十七条第二項中「三十万円」とあるのは、「五十万円」とする。
<sup>suppl-3409-11/art-5/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-5/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-5/par-3</sup>
With respect to the submission of the reports prescribed in Articles 86 and 87 (Payment Reports on Maturity Refunds, etc. of Casualty Insurance) of the New Regulation for income tax for 1965, the phrase "300,000 yen" in Article 86, paragraph (2), item (ii) and Article 87, paragraph (2) of the New Regulation is deemed to be replaced with "500,000 yen".
<sup>machine translation, not official</sup>

### 第六条（書式に関する経過規定） — Transitional Provisions on Forms
<sup>caption: machine translation, not official</sup>
<sup>suppl-3409-11/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-6 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-6</sup>

**第一項**  新規則別表第三（一）から別表第三（五）までに定める書式は、昭和四十年六月一日以後提出する法第二百二十条（源泉徴収に係る所得税の納付手続）に規定する計算書について適用し、同日前に提出する当該計算書については、なお従前の例による。
<sup>suppl-3409-11/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-6/par-1</sup>
The forms prescribed in Appended Table III (1) through Appended Table III (5) of the New Regulation apply to the statements prescribed in Article 220 (Procedures for Payment of Income Taxes Subject to Withholding) of the Act that are submitted on or after June 1, 1965, and for those statements that are submitted before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新規則に定める書式は、当分の間、旧規則の相当の規定に定める書式をもつてこれに代えることができる。
<sup>suppl-3409-11/art-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-6/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-6/par-2</sup>
For the time being, the forms prescribed in the New Regulation may be replaced with the forms prescribed in the corresponding provisions of the Former Regulation.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3409-11/art-3/par-1: 新規則第二条 → 所得税法施行規則 第二条 (Article 2), art-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-2 · https://japanlaw.org/l/340M50000040011/art-2
- suppl-3409-11/art-3/par-2: 法第九条第一項第二号 → 所得税法 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-9/par-1/item-2
- suppl-3409-11/art-3/par-2: 旧所得税法施行規則（昭和二十二年勅令第百十号）第四条の二十 → e-Gov law 322IO0000000110, 第四条の二十 (Article 4-20), art-4-20 — not held in this collection
- suppl-3409-11/art-3/par-2: 第四条の二十一 → e-Gov law 322IO0000000110, 第四条の二十一 (Article 4-21), art-4-21 — not held in this collection
- suppl-3409-11/art-3/par-2: 第四条の二十三 → e-Gov law 322IO0000000110, 第四条の二十三 (Article 4-23), art-4-23 — not held in this collection
- suppl-3409-11/art-3/par-2: 第四条の二十五 → e-Gov law 322IO0000000110, 第四条の二十五 (Article 4-25), art-4-25 — not held in this collection
- suppl-3409-11/art-3/par-2: 新規則第二条第一項 → 所得税法施行規則 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-2/par-1 · https://japanlaw.org/l/340M50000040011/art-2/par-1
- suppl-3409-11/art-5/par-1: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 · https://japanlaw.org/l/340AC0000000033/art-24/par-1
- suppl-3409-11/art-5/par-1: 新規則第八十三条 → 所得税法施行規則 第八十三条 (Article 83), art-83 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-83 · https://japanlaw.org/l/340M50000040011/art-83
- suppl-3409-11/art-5/par-1: 第九十二条 → 所得税法施行規則 第九十二条 (Article 92), art-92 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-92 · https://japanlaw.org/l/340M50000040011/art-92
- suppl-3409-11/art-5/par-2: 法第二百二十五条第一項第四号 → 所得税法 第二百二十五条第一項第四号 (Article 225, paragraph (1), item (iv)), art-225/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-4
- suppl-3409-11/art-5/par-2: 新規則第八十六条 → 所得税法施行規則 第八十六条 (Article 86), art-86 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-86 · https://japanlaw.org/l/340M50000040011/art-86
- suppl-3409-11/art-5/par-3: 新規則第八十六条 → 所得税法施行規則 第八十六条 (Article 86), art-86 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-86 · https://japanlaw.org/l/340M50000040011/art-86
- suppl-3409-11/art-5/par-3: 第八十七条 → 所得税法施行規則 第八十七条 (Article 87), art-87 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87 · https://japanlaw.org/l/340M50000040011/art-87
- suppl-3409-11/art-5/par-3: 新規則第八十六条第二項第二号 → 所得税法施行規則 第八十六条第二項第二号 (Article 86, paragraph (2), item (ii)), art-86/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-86/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-86/par-2/item-2
- suppl-3409-11/art-5/par-3: 第八十七条第二項 → 所得税法施行規則 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-2 · https://japanlaw.org/l/340M50000040011/art-87/par-2
- suppl-3409-11/art-6/par-1: 法第二百二十条 → 所得税法 第二百二十条 (Article 220), art-220 — https://japanlaw.org/en/income-tax-act/art-220 · https://japanlaw.org/l/340AC0000000033/art-220

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-079, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-004, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27