# 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-3569-56. 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-3569-56` - 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-3569-56 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3569-56 - 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 昭和五六年一一月九日大蔵省令第五六号 suppl-3569-56 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3569-56 · https://japanlaw.org/l/340M50000040011/suppl-3569-56 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3569-56/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3569-56/art-1 · https://japanlaw.org/l/340M50000040011/suppl-3569-56/art-1 **第一項** この省令は、昭和五十八年一月一日から施行する。 suppl-3569-56/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3569-56/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3569-56/art-1/par-1 This Ministerial Order comes into effect as of January 1, 1983. machine translation, not official ### 第二条から第四条まで 〔削除 / repealed〕 suppl-3569-56/art-2-to-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3569-56/art-2-to-4 · https://japanlaw.org/l/340M50000040011/suppl-3569-56/art-2-to-4 **第一項** 削除 suppl-3569-56/art-2-to-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3569-56/art-2-to-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3569-56/art-2-to-4/par-1 no English for this paragraph ### 第五条（利子、配当等の支払調書の提出に関する経過措置） — Transitional Measures on the Submission of Payment Reports on Interest, Dividends, and Similar Income caption: machine translation, not official suppl-3569-56/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3569-56/art-5 · https://japanlaw.org/l/340M50000040011/suppl-3569-56/art-5 **第一項** 新規則第八十二条（利子等の支払調書）及び第八十三条（配当等の支払調書）の規定は、昭和五十八年四月一日以後に支払の確定する新法第二百二十四条第一項及び第二項（利子、配当等の受領者の告知）に規定する利子等又は配当等（同項に規定する無記名の公社債の利子、無記名の株式の利益の配当又は無記名の貸付信託若しくは証券投資信託の受益証券に係る収益の分配にあつては、同日以後に支払をする当該利子、利益の配当又は収益の分配。次項において同じ。）に係る新法第二百二十五条第一項（支払調書）に規定する調書について適用し、同日前に支払の確定した旧法第二十三条第一項（利子所得）又は第二十四条第一項（配当所得）に規定する利子等又は配当等（旧法第二百二十四条第一項（無記名公社債の利子等の受領者の告知）に規定する無記名の公社債の利子、無記名の株式の利益の配当又は無記名の貸付信託若しくは証券投資信託の受益証券に係る収益の分配にあつては、同日前に支払をした当該利子、利益の配当又は収益の分配）に係る旧法第二百二十五条第一項（支払調書）に規定する調書については、なお従前の例による。 suppl-3569-56/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3569-56/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3569-56/art-5/par-1 The provisions of Article 82 (Payment Reports on Interest and Similar Income) and Article 83 (Payment Reports on Dividends and Similar Income) of the New Regulation apply to the reports prescribed in Article 225, paragraph (1) (Payment Reports) of the New Act pertaining to the interest and similar income or dividends and similar income prescribed in Article 224, paragraphs (1) and (2) (Notice by Persons Receiving Interest, Dividends, etc.) of the New Act for which payment is determined on or after April 1, 1983 (in the case of interest on bearer public and corporate bonds, dividends of profits on bearer shares, or distributions of proceeds relating to beneficiary certificates of bearer Loan Trusts or Securities Investment Trusts prescribed in paragraph (2) of that Article, that interest, those dividends of profits, or those distributions of proceeds that are paid on or after that date; the same applies in the following paragraph), and for the reports prescribed in Article 225, paragraph (1) (Payment Reports) of the Former Act pertaining to the interest and similar income or dividends and similar income prescribed in Article 23, paragraph (1) (Interest Income) or Article 24, paragraph (1) (Dividend Income) of the Former Act for which payment was determined before that date (in the case of interest on bearer public and corporate bonds, dividends of profits on bearer shares, or distributions of proceeds relating to beneficiary certificates of bearer Loan Trusts or Securities Investment Trusts prescribed in Article 224, paragraph (1) (Notice by Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Act, that interest, those dividends of profits, or those distributions of proceeds that were paid before that date), the provisions then in force continue to govern. machine translation, not official --- ## 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 — 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