# 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-3579-19. 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-3579-19`
- 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-3579-19
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3579-19
- 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 昭和五七年三月三一日大蔵省令第一九号
<sup>suppl-3579-19 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3579-19 · https://japanlaw.org/l/340M50000040011/suppl-3579-19</sup>

**第一項**  この省令は、昭和五十七年四月一日から施行する。
<sup>suppl-3579-19/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3579-19/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3579-19/par-1</sup>
This Ministerial Order comes into effect as of April 1, 1982.
<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。）第三条の二第一項（利子所得等について非課税とされる有価証券の範囲等）の規定は、この省令の施行の日（以下「施行日」という。）以後に購入する所得税法第十条第一項（少額預金の利子所得等の非課税）に規定する有価証券について適用し、施行日前に購入した当該有価証券については、なお従前の例による。
<sup>suppl-3579-19/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3579-19/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3579-19/par-2</sup>
The provisions of Article 3-2, paragraph (1) (Scope, etc. of Securities Exempt from Taxation on Interest Income, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as "the New Regulation") apply to the Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits) of the Income Tax Act that are purchased on or after the date this Ministerial Order comes into effect (hereinafter referred to as "the Effective Date"), and for those Securities purchased before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第三項**  新規則第十九条の二（資産の譲渡とみなされる地役権の設定の範囲）の規定は、昭和五十七年分以後の所得税について適用する。
<sup>suppl-3579-19/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3579-19/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3579-19/par-3</sup>
The provisions of Article 19-2 (Scope of Establishment of Easements Deemed to Be Transfer of Assets) of the New Regulation apply to income tax for 1982 and thereafter.
<sup>machine translation, not official</sup>

**第四項**  新規則第九十三条第一項（給与等の源泉徴収票）の規定及び新規則別表第六（一）に定める書式は、施行日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、又は交付した当該源泉徴収票については、なお従前の例による。
<sup>suppl-3579-19/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3579-19/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3579-19/par-4</sup>
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) of the New Regulation 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 Effective Date, and for those Withholding receipts that were submitted or delivered before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第五項**  昭和五十七年中の給与等（新規則第九十三条第一項に規定する給与等をいう。）に係る同項の源泉徴収票を施行日以後に提出し、又は交付する場合における新規則第九十三条第一項の規定及び新規則別表第六（一）に定める書式については、新規則第九十三条第一項第九号中「の額」とあるのは「の額及び租税特別措置法の一部を改正する法律（昭和五十七年法律第八号）附則第十二条第一項（住宅貯蓄控除に関する経過措置）の規定によりその例によることとされる同法による改正前の租税特別措置法第四十一条の五第一項（年末調整に係る住宅貯蓄控除）に規定する住宅貯蓄年末調整控除額」と、新規則別表第六（一）の備考２（１３）中「第４１条の２第１項」とあるのは「第４１条の２第１項又は租税特別措置法の一部を改正する法律（昭和５７年法律第８号）附則第１２条第１項の規定によりその例によることとされる同法による改正前の租税特別措置法第４１条の５第１項」と、「住宅取得控除の額」とあるのは「住宅取得控除の額又は住宅貯蓄年末調整控除額」と、「記載すること。」とあるのは「記載すること。この場合において、同項の規定の適用を受けた者である場合には、「摘要」の欄に、所得税法施行規則の一部を改正する省令（昭和５７年大蔵省令第１９号）による改正前の所得税法施行規則別表第六（一）の備考２（１４）（ヘ）に掲げる事項を記載すること。」とする。
<sup>suppl-3579-19/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3579-19/par-5 · https://japanlaw.org/l/340M50000040011/suppl-3579-19/par-5</sup>
In the case where the Withholding receipt prescribed in Article 93, paragraph (1) of the New Regulation pertaining to the salary or other wage for 1982 (meaning the salary or other wage prescribed in that paragraph) is submitted or delivered on or after the Effective Date, with respect to the provisions of Article 93, paragraph (1) of the New Regulation and the form prescribed in Appended Table VI (1) of the New Regulation, the phrase "the amount" in Article 93, paragraph (1), item (ix) of the New Regulation is deemed to be replaced with "the amount and the housing savings year-end adjustment deduction amount prescribed in Article 41-5, paragraph (1) (Housing Savings Deduction in Year-End Adjustment) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 8 of 1982), which is to be followed pursuant to Article 12, paragraph (1) (Transitional Measures on the Housing Savings Deduction) of the Supplementary Provisions of that Act", the phrase "Article 41-2, paragraph (1)" in Note 2 (13) of the Remarks to Appended Table VI (1) of the New Regulation with "Article 41-2, paragraph (1) or Article 41-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 8 of 1982), which is to be followed pursuant to Article 12, paragraph (1) of the Supplementary Provisions of that Act", the phrase "amount of the housing acquisition deduction" in that Note with "amount of the housing acquisition deduction or the housing savings year-end adjustment deduction amount", and the phrase "must be entered." in that Note with "must be entered. In this case, for a person to whom the provisions of that paragraph have applied, the matters set forth in Note 2 (14), (f) of the Remarks to Appended Table VI (1) of the Regulation for Enforcement of the Income Tax Act prior to the amendment by the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 19 of 1982) must be entered in the 'Description' column."
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3579-19/par-2: 第三条の二第一項 → 所得税法施行規則 第三条の三第一項 (Article 3-3, paragraph (1)), art-3-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-3-3/par-1 · https://japanlaw.org/l/340M50000040011/art-3-3/par-1
- suppl-3579-19/par-2: 所得税法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/income-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- suppl-3579-19/par-3: 新規則第十九条の二 → 所得税法施行規則 第十九条の二 (Article 19-2), art-19-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19-2 · https://japanlaw.org/l/340M50000040011/art-19-2
- suppl-3579-19/par-4: 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-3579-19/par-4: 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-3579-19/par-5: 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-3579-19/par-5: 新規則第九十三条第一項第九号 → 所得税法施行規則 第九十三条第一項第十号 (Article 93, paragraph (1), item (x)), art-93/par-1/item-10 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-1/item-10 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-10

---

## 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
- 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