# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3599-9/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（支払調書の提出等に関する経過措置） — address `suppl-3599-9/art-5` - 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/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3599-9/art-5 - 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. --- ### 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-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