# 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-3609-30/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)（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — address `suppl-3609-30/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-3609-30/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3609-30/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（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — Transitional Measures Concerning Submission, etc. of Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds caption: machine translation, not official suppl-3609-30/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3609-30/art-5 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-5 **第一項** 新規則第八十一条の八から第八十一条の十一まで（無記名公社債の利子等に係る告知書の記載事項等）の規定及び新規則別表第四（一）から別表第四（三）までに定める書式は、施行日以後に支払を受ける新令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する無記名公社債等の利子等に係る告知書について適用し、施行日前に支払を受けた当該無記名公社債等の利子等に係る告知書については、旧規則第八十一条（無記名公社債の利子等の受領者の告知書）の規定及び旧規則別表第四（一）から別表第四（三）までに定める書式の例による。 suppl-3609-30/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3609-30/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-5/par-1 The provisions of Articles 81-8 through 81-11 (Matters to Be Stated in Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Regulation and the forms specified in Appended Table IV (1) through Appended Table IV (3) of the New Regulation apply to paper-based notices relating to interest and similar income from bearer public and corporate bonds, etc. prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order for which payment is received on or after the Effective Date, and paper-based notices relating to such interest and similar income from bearer public and corporate bonds, etc. for which payment was received before the Effective Date are to follow the provisions of Article 81 (Paper-Based Notice by Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Regulation and the forms specified in Appended Table IV (1) through Appended Table IV (3) of the Former Regulation. machine translation, not official --- ## Cites - suppl-3609-30/art-5/par-1: 新規則第八十一条の八から第八十一条の十一まで → 所得税法施行規則 第八十一条の十 (Article 81-10), art-81-10 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-10 · https://japanlaw.org/l/340M50000040011/art-81-10 - suppl-3609-30/art-5/par-1: 新規則第八十一条の八から第八十一条の十一まで → 所得税法施行規則 第八十一条の十一 (Article 81-11), art-81-11 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-11 · https://japanlaw.org/l/340M50000040011/art-81-11 - suppl-3609-30/art-5/par-1: 新規則第八十一条の八から第八十一条の十一まで → 所得税法施行規則 第八十一条の八 (Article 81-8), art-81-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-8 · https://japanlaw.org/l/340M50000040011/art-81-8 - suppl-3609-30/art-5/par-1: 新規則第八十一条の八から第八十一条の十一まで → 所得税法施行規則 第八十一条の九 (Article 81-9), art-81-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9 · https://japanlaw.org/l/340M50000040011/art-81-9 --- ## 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-20261027T143811-084, 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