# 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-3459-30`
- 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-3459-30
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3459-30
- 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.

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## 附　則 昭和四五年四月三〇日大蔵省令第三〇号
<sup>suppl-3459-30 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3459-30 · https://japanlaw.org/l/340M50000040011/suppl-3459-30</sup>

**第一項**  この省令は、昭和四十五年五月一日から施行する。
<sup>suppl-3459-30/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3459-30/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3459-30/par-1</sup>
This Ministerial Order comes into effect as of May 1, 1970.
<sup>machine translation, not official</sup>

**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（新規則第四条（非課税貯蓄申込書の特例が認められる預貯金等の範囲）及び別表第一（二）から別表第一（六）までに定める書式を除く。）は、昭和四十五年分以後の所得税について適用し、昭和四十四年分以前の所得税については、なお従前の例による。
<sup>suppl-3459-30/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3459-30/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3459-30/par-2</sup>
The provisions of the amended Regulation for Enforcement of the Income Tax Act (hereinafter referred to as the "New Regulation") (excluding Article 4 (Scope of Deposits and Savings, etc. Eligible for the Special Provision on Applications for Tax-Exempt Savings) of the New Regulation and the forms prescribed in Appended Table I (2) through Appended Table I (6)) apply to income tax for 1970 and subsequent years, and the provisions then in force continue to govern income tax for 1969 and earlier years.
<sup>machine translation, not official</sup>

**第三項**  新規則第七十七条（退職所得の受給に関する申告書）及び第九十四条（退職手当等の源泉徴収票）の規定並びに別表第四（二）、別表第五（二）、別表第五（五）、別表第五（二十）及び別表第六（二）に定める書式は、この省令の施行の日以後に提出又は交付する退職所得の受給に関する申告書、源泉徴収票、告知書、支払調書又は支払通知書について適用し、同日前に提出又は交付するこれらの申告書、源泉徴収票、告知書、支払調書又は支払通知書については、なお従前の例による。
<sup>suppl-3459-30/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3459-30/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3459-30/par-3</sup>
The provisions of Article 77 (Return on Receipt of Retirement Income) and Article 94 (Withholding Receipt for Severance Pay or Other Such Compensation) of the New Regulation, and the forms prescribed in Appended Table IV (2), Appended Table V (2), Appended Table V (5), Appended Table V (20) and Appended Table VI (2), apply to the return on receipt of retirement income, Withholding receipt, paper-based notice, payment report or notice of payment that is submitted or delivered on or after the day this Ministerial Order comes into effect, and the provisions then in force continue to govern those returns, Withholding receipts, paper-based notices, payment reports or notices of payment that are submitted or delivered before that day.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3459-30/par-2: 新規則第四条 → 所得税法施行規則 第四条 (Article 4), art-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-4 · https://japanlaw.org/l/340M50000040011/art-4
- suppl-3459-30/par-2: 別表第一 → 所得税法施行規則 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/appdx-1 · https://japanlaw.org/l/340M50000040011/appdx-1
- suppl-3459-30/par-3: 新規則第七十七条 → 所得税法施行規則 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77 · https://japanlaw.org/l/340M50000040011/art-77
- suppl-3459-30/par-3: 第九十四条 → 所得税法施行規則 第九十四条 (Article 94), art-94 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94 · https://japanlaw.org/l/340M50000040011/art-94

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## 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-20261027T143811-080, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-080, 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