# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3419-12. 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: 附　則 (Supplementary Provisions) — address `suppl-3419-12` - 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-3419-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3419-12 - 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 昭和四一年三月三一日大蔵省令第一二号 suppl-3419-12 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3419-12 · https://japanlaw.org/l/340M50000040011/suppl-3419-12 **第一項** この省令は、昭和四十一年四月一日から施行する。 suppl-3419-12/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3419-12/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3419-12/par-1 This Ministerial Order comes into effect as of April 1, 1966. machine translation, not official **第二項** 改正後の所得税法施行規則（以下「新規則」という。）の規定は、別段の定めがあるものを除き、昭和四十一年分以後の所得税について適用し、昭和四十年分以前の所得税については、なお従前の例による。 suppl-3419-12/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3419-12/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3419-12/par-2 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 1966 and thereafter, and for income tax for 1965 and earlier, the provisions then in force continue to govern. machine translation, not official **第三項** 新規則第七十三条（給与所得者の扶養控除等申告書の記載事項）及び第七十四条（従たる給与についての扶養控除等申告書の記載事項）の規定は、昭和四十二年一月一日以後に提出する所得税法の一部を改正する法律（昭和四十一年法律第三十一号）による改正後の所得税法（以下「新法」という。）第百九十四条第四項（給与所得者の扶養控除等申告書）に規定する給与所得者の扶養控除等申告書及び新法第百九十五条第四項（従たる給与についての扶養控除等申告書）に規定する従たる給与についての扶養控除等申告書について適用し、同日前に提出するこれらの申告書については、なお従前の例による。 suppl-3419-12/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3419-12/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3419-12/par-3 The provisions of Article 73 (Matters to Be Stated in the Salary Income Earner's Return for Deduction for Dependents, etc.) and Article 74 (Matters to Be Stated in the Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the New Regulation apply to the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (4) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act (Act No. 31 of 1966) (hereinafter referred to as "the New Act") and to the return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (4) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the New Act that are submitted on or after January 1, 1967, and for those returns that are submitted before that date, the provisions then in force continue to govern. machine translation, not official **第四項** 新規則第九十三条（給与等の源泉徴収票）の規定及び別表第六（一）に定める書式は、昭和四十二年以後の年において支払の確定した新法第二百二十六条第一項（源泉徴収票）に規定する給与等について適用し、昭和四十一年以前の年において支払の確定した当該給与等については、なお従前の例による。 suppl-3419-12/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3419-12/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3419-12/par-4 The provisions of Article 93 (Withholding Receipts for Salary or Other Wage) of the New Regulation and the form prescribed in Appended Table VI (1) apply to the salary or other wage prescribed in Article 226, paragraph (1) (Withholding Receipts) of the New Act for which payment was determined in 1967 or any year thereafter, and for the salary or other wage for which payment was determined in 1966 or any earlier year, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3419-12/par-3: 新規則第七十三条 → 所得税法施行規則 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73 · https://japanlaw.org/l/340M50000040011/art-73 - suppl-3419-12/par-3: 第七十四条 → 所得税法施行規則 第七十四条 (Article 74), art-74 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74 · https://japanlaw.org/l/340M50000040011/art-74 - suppl-3419-12/par-4: 新規則第九十三条 → 所得税法施行規則 第九十三条 (Article 93), art-93 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93 · https://japanlaw.org/l/340M50000040011/art-93 --- ## 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