# 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-3529-13`
- 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-3529-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3529-13
- 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 昭和五二年四月一日大蔵省令第一三号
suppl-3529-13 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3529-13 · https://japanlaw.org/l/340M50000040011/suppl-3529-13
**第一項** この省令は、公布の日から施行する。
suppl-3529-13/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3529-13/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3529-13/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。）の規定は、別段の定めがあるものを除き、昭和五十二年分以後の所得税について適用し、昭和五十一年分以前の所得税については、なお従前の例による。
suppl-3529-13/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3529-13/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3529-13/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 1977 and thereafter, and for income tax for 1976 and earlier, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新規則第九十三条第一項（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、この省令の施行の日（以下「施行日」という。）以後に所得税法第二百二十六条第一項（源泉徴収票）の規定により提出し、又は交付する同項の源泉徴収票について適用し、施行日前に提出し、又は交付する当該源泉徴収票については、なお従前の例による。
suppl-3529-13/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3529-13/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3529-13/par-3
The provisions of Article 93, paragraph (1) (Withholding Receipts for Salary or Other Wage) of the New Regulation and the form prescribed in Appended Table VI (1) apply to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Income Tax Act that is submitted or delivered pursuant to that paragraph on or after the date this Ministerial Order comes into effect (hereinafter referred to as "the Effective Date"), and for those Withholding receipts that are submitted or delivered before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第四項** 新規則別表第三（一）から別表第三（四）までに定める書式は、施行日以後に所得税法第二百二十条（源泉徴収に係る所得税の納付手続）の規定により添付する同条の計算書について適用し、施行日前に添付する当該計算書については、なお従前の例による。
suppl-3529-13/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3529-13/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3529-13/par-4
The forms prescribed in Appended Table III (1) through Appended Table III (4) of the New Regulation apply to the statements prescribed in Article 220 (Procedures for Payment of Income Taxes Subject to Withholding) of the Income Tax Act that are attached pursuant to that Article on or after the Effective Date, and for those statements that are attached before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第五項** 新規則別表第三（一）から別表第三（四）まで及び別表第六（一）の書式は、当分の間、改正前の所得税法施行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。
suppl-3529-13/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3529-13/par-5 · https://japanlaw.org/l/340M50000040011/suppl-3529-13/par-5
For the time being, the forms of Appended Table III (1) through Appended Table III (4) and Appended Table VI (1) of the New Regulation may be replaced with the forms prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act before the amendment.
machine translation, not official
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## Cites
- suppl-3529-13/par-3: 新規則第九十三条第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1
- suppl-3529-13/par-3: 所得税法第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/en/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1
- suppl-3529-13/par-4: 所得税法第二百二十条 → 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
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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-20261027T143811-081, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-082, 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