# 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-3489-26. 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-3489-26` - 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-3489-26 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3489-26 - 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 昭和四八年四月二一日大蔵省令第二六号 suppl-3489-26 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3489-26 · https://japanlaw.org/l/340M50000040011/suppl-3489-26 **第一項** この省令は、公布の日から施行する。 suppl-3489-26/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3489-26/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3489-26/par-1 This Ministerial Order comes into effect as of the date of promulgation. 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。）第九十条（不動産所得等の支払調書）及び第九十一条（支払調書の書式）の規定並びに別表第五（二十一）から別表第五（二十三）までに定める書式は、この省令の施行の日（以下「施行日」という。）以後に租税特別措置法の一部を改正する法律（昭和四十八年法律第十六号）附則第二十二条（所得税法の一部改正）の規定による改正後の所得税法第二百二十五条第一項第八号（支払調書）の規定により提出する支払調書について適用し、同日前に提出する支払調書については、なお従前の例による。 suppl-3489-26/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3489-26/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3489-26/par-2 The provisions of Article 90 (Payment Reports on Real Property Income, etc.) and Article 91 (Forms of Payment Reports) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as "the New Regulation") and the forms prescribed in Appended Table V (21) through Appended Table V (23) apply to the payment reports submitted pursuant to Article 225, paragraph (1), item (viii) (Payment Reports) of the Income Tax Act as amended by the provisions of Article 22 (Partial Amendment of the Income Tax Act) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 16 of 1973) on or after the date this Ministerial Order comes into effect (hereinafter referred to as "the Effective Date"), and for payment reports submitted before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新規則第九十三条（給与等の源泉徴収票）の規定並びに別表第三（三）及び別表第六（一）に定める書式は、施行日以後に所得税法（以下「法」という。）第二百二十条（源泉徴収に係る所得税の納付手続）の規定により添附する同条の計算書又は法第二百二十六条（源泉徴収票）の規定により提出し、若しくは交付する同条の源泉徴収票について適用し、同日前に添附し、提出し、又は交付する当該計算書及び源泉徴収票については、なお従前の例による。 suppl-3489-26/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3489-26/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3489-26/par-3 The provisions of Article 93 (Withholding Receipts for Salary or Other Wage) of the New Regulation and the forms prescribed in Appended Table III (3) and Appended Table VI (1) apply, on or after the Effective Date, to the statements prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes) of the Income Tax Act (hereinafter referred to as "the Act") that are attached pursuant to that Article, and to the Withholding receipts prescribed in Article 226 (Withholding Receipts) of the Act that are submitted or delivered pursuant to that Article, and for those statements and Withholding receipts that are attached, submitted, or delivered before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3489-26/par-2: 第九十条 → 所得税法施行規則 第九十条 (Article 90), art-90 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90 · https://japanlaw.org/l/340M50000040011/art-90 - suppl-3489-26/par-2: 第九十一条 → 所得税法施行規則 第九十一条 (Article 91), art-91 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-91 · https://japanlaw.org/l/340M50000040011/art-91 - suppl-3489-26/par-2: 所得税法第二百二十五条第一項第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8 - suppl-3489-26/par-3: 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 - suppl-3489-26/par-3: 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 - suppl-3489-26/par-3: 法第二百二十六条 → 所得税法 第二百二十六条 (Article 226), art-226 — https://japanlaw.org/en/income-tax-act/art-226 · https://japanlaw.org/l/340AC0000000033/art-226 --- ## 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-20261027T143811-081, 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