# 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-3559-40. 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-3559-40` - 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-3559-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3559-40 - 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 昭和五五年九月三〇日大蔵省令第四〇号 suppl-3559-40 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3559-40 · https://japanlaw.org/l/340M50000040011/suppl-3559-40 **第一項** この省令は、昭和五十五年十月一日から施行する。 suppl-3559-40/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3559-40/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3559-40/par-1 This Ministerial Order comes into effect as of October 1, 1980. machine translation, not official **第二項** 所得税法施行令の一部を改正する政令（昭和五十五年政令第二百五十号。第四項において「改正政令」という。）附則第二項（貯蓄取扱機関等の営業所の届出）の規定の適用がある場合における改正後の所得税法施行令（以下「新令」という。）第五十条の十二第一項（貯蓄取扱機関等の営業所の届出）の届出書は、同項に規定する貯蓄取扱機関等の営業所を有する郵便貯金の受入れをする者又は新令第三十二条各号（金融機関等の範囲）に掲げる者が、昭和六十年十月一日から同月末日までに、当該貯蓄取扱機関等の営業所ごとにその名称及び所在地その他参考となるべき事項を記載した書類を、その者の本店又は主たる事務所の所在地の所轄税務署長を経由して国税庁長官に提出することにより、これに代えることができるものとする。 suppl-3559-40/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3559-40/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3559-40/par-2 Where the provisions of paragraph (2) (Notification of Business Offices of Savings Institutions, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 250 of 1980; referred to as "the Amending Cabinet Order" in paragraph (4)) apply, the written notification under Article 50-12, paragraph (1) (Notification of Business Offices of Savings Institutions, etc.) of the Order for Enforcement of the Income Tax Act as amended (hereinafter referred to as "the New Order") may be replaced by the submission, by a person who accepts postal savings and has a business office of a savings institution, etc. prescribed in that paragraph, or by a person set forth in the items of Article 32 (Scope of Financial Institutions, etc.) of the New Order, during the period from October 1, 1985 to the end of that month, of a document stating, for each business office of the savings institution, etc., its name and location and other matters for reference, to the Commissioner of the National Tax Agency via the district director with jurisdiction over the location of the head office or principal office of that person. machine translation, not official **第三項** 前項の規定による書類の提出があつた場合には、当該書類は、当該書類に記載された貯蓄取扱機関等の営業所の長が新令第五十条の十二第一項の規定により提出した同項の届出書とみなす。 suppl-3559-40/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3559-40/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3559-40/par-3 Where a document has been submitted pursuant to the provisions of the preceding paragraph, the document is deemed to be the written notification under Article 50-12, paragraph (1) of the New Order that was submitted pursuant to that paragraph by the head of the business office of the savings institution, etc. stated in the document. machine translation, not official **第四項** 改正政令附則第二項の規定により読み替えられた新令第五十条の十二第一項に規定する大蔵省令で定める日は、新たに同項に規定する貯蓄取扱機関等の営業所となつた日の属する月の翌月十日（当該翌月十日が昭和六十一年一月一日以後であるときは、同日以後最初に新令第五十条の三第一項（交付申請書の記載事項及び提出方法等）の交付申請書を受理することとなると見込まれる日）とする。 suppl-3559-40/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3559-40/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3559-40/par-4 The date specified by Ministry of Finance Order as prescribed in Article 50-12, paragraph (1) of the New Order as read pursuant to paragraph (2) of the Supplementary Provisions of the Amending Cabinet Order is the tenth day of the month following the month that includes the day on which a business office newly became a business office of a savings institution, etc. prescribed in Article 50-12, paragraph (1) of the New Order (where that tenth day of the following month falls on or after January 1, 1986, the day on or after that day on which it is expected that the first application for issuance under Article 50-3, paragraph (1) (Matters to Be Stated in Applications for Issuance and Method of Submission, etc.) of the New Order will be accepted). machine translation, not official --- ## Cites - suppl-3559-40/par-2: 第四項 → 所得税法施行規則 附則第四項 (Supplementary Provisions, paragraph (4)), suppl-3559-40/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3559-40/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3559-40/par-4 - suppl-3559-40/par-3: 前項 → 所得税法施行規則 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-3559-40/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3559-40/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3559-40/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3559-40/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3559-40/par-2 - 所得税法施行規則 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3559-40/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3559-40/par-3 --- ## 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-20261027T143811-082, 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-20261027T143811-082, 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