# 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-3599-9. 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-3599-9` - 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-3599-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3599-9 - 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 昭和五九年三月三一日大蔵省令第九号 suppl-3599-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3599-9 · https://japanlaw.org/l/340M50000040011/suppl-3599-9 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3599-9/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3599-9/art-1 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-1 **第一項** この省令は、昭和五十九年四月一日から施行する。 suppl-3599-9/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3599-9/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-1/par-1 This Ministerial Order comes into effect as of April 1, 1984. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-3599-9/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3599-9/art-2 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-2 **第一項** 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、昭和五十九年分以後の所得税について適用し、昭和五十八年分以前の所得税については、なお従前の例による。 suppl-3599-9/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3599-9/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-2/par-1 The provisions of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") apply, except as otherwise provided, to income tax for 1984 and thereafter, and the provisions then in force continue to govern income tax for 1983 and earlier. machine translation, not official ### 第三条（個人年金保険契約等の対象となる共済に係る契約の要件の細目に関する経過措置） — Transitional Measures Concerning Details of Requirements for Contracts Relating to Mutual Aid Covered by Individual Annuity Insurance Policies, etc. caption: machine translation, not official suppl-3599-9/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3599-9/art-3 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-3 **第一項** 昭和五十九年十二月三十一日までに締結された所得税法施行令の一部を改正する政令（昭和五十九年政令第五十七号）による改正後の所得税法施行令第二百十一条第三号（個人年金保険契約等の対象となる共済に係る契約の範囲）に掲げる契約に係る新規則第四十条の五（個人年金保険契約等の対象となる共済に係る契約の要件の細目）の規定の適用については、同年分及び昭和六十年分の所得税に限り、同条第一項第三号中「次に掲げる要件」とあるのは「イからハまでに掲げる要件」と、「であり、かつ、当該年金共済契約に基づき支払うべき年金（年金の支払開始日から一定の期間内に年金受取人が死亡してもなお年金を支払う旨の定めのある年金共済契約にあつては、当該一定の期間内に支払うべき年金とする。）の一部を一括して支払う旨の定めがないこと」とあるのは「であること」とする。 suppl-3599-9/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3599-9/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-3/par-1 With respect to the application of Article 40-5 (Details of Requirements for Contracts Relating to Mutual Aid Covered by Individual Annuity Insurance Policies, etc.) of the New Regulation to contracts listed in Article 211, item (iii) (Scope of Contracts Relating to Mutual Aid Covered by Individual Annuity Insurance Policies, etc.) of the Order for Enforcement of the Income Tax Act as amended by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 57 of 1984) that were concluded on or before December 31, 1984, only for income tax for that year and for 1985, the phrase "the following requirements" in Article 40-5, paragraph (1), item (iii) of the New Regulation is deemed to be replaced with "the requirements listed in (a) through (c)", and the phrase "is so, and there is no provision for paying a portion of the annuity payable under the annuity mutual aid contract (in the case of an annuity mutual aid contract that provides that the annuity is to be paid even if the annuity recipient dies within a certain period from the payment commencement date of the annuity, the annuity payable within that certain period) in a lump sum" in that item is deemed to be replaced with "is so". machine translation, not official ### 第四条（給与所得者の保険料控除申告書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction caption: machine translation, not official suppl-3599-9/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3599-9/art-4 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-4 **第一項** 新規則第七十五条（給与所得者の保険料控除申告書の記載事項）の規定は、この省令の施行の日（以下「施行日」という。）以後に所得税法第百九十六条第一項（給与所得者の保険料控除申告書）の規定により提出する同条第三項に規定する給与所得者の保険料控除申告書について適用し、同日前に提出する当該申告書については、なお従前の例による。 suppl-3599-9/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3599-9/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-4/par-1 The provisions of Article 75 (Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction) of the New Regulation apply to the salary income earner's return for insurance premium deduction prescribed in paragraph (3) of that Article that is submitted pursuant to the provisions of Article 196, paragraph (1) (Salary Income Earner's Return for Insurance Premium Deduction) of the Income Tax Act on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern such returns submitted before that date. machine translation, not official ### 第五条（支払調書の提出等に関する経過措置） — Transitional Measures Concerning Submission, etc. of Payment Reports caption: machine translation, not official suppl-3599-9/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3599-9/art-5 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-5 **第一項** 新規則第八十四条第二項第一号（報酬、料金等の支払調書）、第八十六条第二項（生命保険金等の支払調書）、第八十七条第二項（損害保険の満期返戻金等の支払調書）、第八十八条第二項（損害保険代理報酬の支払調書）及び第九十条第二項（不動産所得等の支払調書）並びに第九十三条第二項第四号（給与等の源泉徴収票）の規定は、施行日以後に所得税法第二百二十五条第一項（支払調書）又は第二百二十六条第一項（源泉徴収票）の規定により提出し、又は交付するこれらの規定に規定する調書又は源泉徴収票について適用し、施行日前に提出し、又は交付したこれらの調書又は源泉徴収票については、なお従前の例による。 suppl-3599-9/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3599-9/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-5/par-1 The provisions of Article 84, paragraph (2), item (i) (Payment Reports on Remuneration, Fees, etc.), Article 86, paragraph (2) (Payment Reports on Life Insurance Proceeds, etc.), Article 87, paragraph (2) (Payment Reports on Maturity Refunds, etc. of Casualty Insurance), Article 88, paragraph (2) (Payment Reports on Casualty Insurance Agency Fees) and Article 90, paragraph (2) (Payment Reports on Real Property Income, etc.), and Article 93, paragraph (2), item (iv) (Withholding Receipts for Salaries or Other Wages) of the New Regulation apply to the reports or Withholding receipts prescribed in Article 225, paragraph (1) (Payment Reports) or Article 226, paragraph (1) (Withholding Receipts) of the Income Tax Act that are submitted or delivered pursuant to the provisions of those paragraphs on or after the Effective Date, and the provisions then in force continue to govern such reports or Withholding receipts submitted or delivered before the Effective Date. machine translation, not official --- ## Cites - suppl-3599-9/art-3/par-1: 新規則第四十条の五 → 所得税法施行規則 第四十条の五 (Article 40-5), art-40-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-5 · https://japanlaw.org/l/340M50000040011/art-40-5 - suppl-3599-9/art-4/par-1: 新規則第七十五条 → 所得税法施行規則 第七十五条 (Article 75), art-75 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-75 · https://japanlaw.org/l/340M50000040011/art-75 - suppl-3599-9/art-4/par-1: 所得税法第百九十六条第一項 → 所得税法 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/en/income-tax-act/art-196/par-1 · https://japanlaw.org/l/340AC0000000033/art-196/par-1 - suppl-3599-9/art-4/par-1: 同条第三項 → 所得税法 第百九十六条第三項 (Article 196, paragraph (3)), art-196/par-3 — https://japanlaw.org/en/income-tax-act/art-196/par-3 · https://japanlaw.org/l/340AC0000000033/art-196/par-3 - suppl-3599-9/art-5/par-1: 新規則第八十四条第二項第一号 → 所得税法施行規則 第八十四条第二項第一号 (Article 84, paragraph (2), item (i)), art-84/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-84/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-84/par-2/item-1 - suppl-3599-9/art-5/par-1: 第八十六条第二項 → 所得税法施行規則 第八十六条第二項 (Article 86, paragraph (2)), art-86/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-86/par-2 · https://japanlaw.org/l/340M50000040011/art-86/par-2 - suppl-3599-9/art-5/par-1: 第八十七条第二項 → 所得税法施行規則 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-2 · https://japanlaw.org/l/340M50000040011/art-87/par-2 - suppl-3599-9/art-5/par-1: 第八十八条第二項 → 所得税法施行規則 第八十八条第二項 (Article 88, paragraph (2)), art-88/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-88/par-2 · https://japanlaw.org/l/340M50000040011/art-88/par-2 - suppl-3599-9/art-5/par-1: 第九十条第二項 → 所得税法施行規則 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-2 · https://japanlaw.org/l/340M50000040011/art-90/par-2 - suppl-3599-9/art-5/par-1: 第九十三条第二項第四号 → 所得税法施行規則 第九十三条第二項第四号 (Article 93, paragraph (2), item (iv)), art-93/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-2/item-4 · https://japanlaw.org/l/340M50000040011/art-93/par-2/item-4 - suppl-3599-9/art-5/par-1: 所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/en/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1 - suppl-3599-9/art-5/par-1: 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 --- ## 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-20261027T143811-083, 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