# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3409-11/art-5. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第五条 (Supplementary Provisions, Article 5)（支払調書に関する経過規定） — address `suppl-3409-11/art-5` - 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/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3409-11/art-5 - 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. --- ### 第五条（支払調書に関する経過規定） — Transitional Provisions on Payment Reports caption: machine translation, not official 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 **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。 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 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. machine translation, not official **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。 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 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. machine translation, not official **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。 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 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". machine translation, not official --- ## Cites - 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 --- ## 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 - 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