# 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-3619-9. 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-3619-9` - 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-3619-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3619-9 - 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 昭和六一年三月三一日大蔵省令第九号 suppl-3619-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3619-9 · https://japanlaw.org/l/340M50000040011/suppl-3619-9 **第一項** この省令は、昭和六十一年四月一日から施行する。 suppl-3619-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3619-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3619-9/par-1 This Ministerial Order comes into effect as of April 1, 1986. machine translation, not official **第二項** 改正後の所得税法施行規則（以下「新規則」という。）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、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。 suppl-3619-9/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3619-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3619-9/par-2 The provisions of Article 93, paragraph (1) (Withholding Receipts for Salaries or Other Wages) of the New Regulation and the forms specified 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 the provisions of that paragraph 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 Withholding receipts submitted or delivered before the Effective Date. machine translation, not official **第三項** 昭和六十一年及び昭和六十二年の各年中の給与等（新規則第九十三条第一項に規定する給与等をいう。以下「給与等」という。）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同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、同項第九号中「の額」とあるのは「の額又は租税特別措置法の一部を改正する法律（昭和六十一年法律第十三号）附則第十条第一項（住宅を取得した場合の所得税額の特別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二第一項（年末調整に係る住宅取得控除）の規定による年末調整に係る住宅取得控除の額」と、新規則別表第六（一）の表中「住宅取得特別控除の額」とあるのは「住宅取得特別控除の額又は住宅取得控除の額」と、同表の備考２（１４）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６１年法律第１３号）附則第１０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（（１５）（ホ）において「旧措置法」という。）第４１条の２第１項」と、「の額」とあるのは「の額又は年末調整に係る住宅取得控除の額」と、同表の備考２（１５）（ホ）中「第４１条の２第１項」とあるのは「第４１条の２第１項又は旧措置法第４１条の２第１項」とする。 suppl-3619-9/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3619-9/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3619-9/par-3 With regard to the provisions of Article 93, paragraph (1) of the New Regulation and the forms specified in Appended Table VI (1) of the New Regulation in the case where, on or after the Effective Date, a Withholding receipt under that paragraph is submitted or delivered for a salary or other wage (meaning a salary or other wage prescribed in Article 93, paragraph (1) of the New Regulation; hereinafter referred to as "salary or other wage") during each of 1986 and 1987: the phrase "amount of" in item (ix) of that paragraph is deemed to be replaced with "amount of, or the amount of the deduction for acquisition of a residence in connection with year-end adjustment under Article 41-2, paragraph (1) (Deduction for Acquisition of a Residence in Connection with Year-End Adjustment) of the Act on Special Measures Concerning Taxation before amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986), which is to be followed pursuant to the provisions of Article 10, paragraph (1) (Transitional Measures Concerning Special Deduction from the Amount of Income Tax for Acquiring a Residence) of the Supplementary Provisions of that Act"; the phrase "amount of special deduction for acquisition of a residence" in the table of Appended Table VI (1) of the New Regulation is deemed to be replaced with "amount of special deduction for acquisition of a residence or amount of deduction for acquisition of a residence"; the phrase "Article 41-2, paragraph (1)" in Note 2 (14) of the Remarks to that table is deemed to be replaced with "Article 41-2, paragraph (1), or Article 41-2, paragraph (1) of the Act on Special Measures Concerning Taxation before amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1986), which is to be followed pursuant to the provisions of Article 10, paragraph (1) of the Supplementary Provisions of that Act (referred to as the "Former Special Taxation Measures Act" in (15)(e))", and the phrase "amount of" in that Note is deemed to be replaced with "amount of, or amount of the deduction for acquisition of a residence in connection with year-end adjustment"; and the phrase "Article 41-2, paragraph (1)" in Note 2 (15)(e) of the Remarks to that table is deemed to be replaced with "Article 41-2, paragraph (1) or Article 41-2, paragraph (1) of the Former Special Taxation Measures Act". machine translation, not official --- ## Cites - suppl-3619-9/par-2: 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-3619-9/par-2: 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-3619-9/par-3: 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-3619-9/par-3: 同項第九号 → 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-20261027T143811-084, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-084, 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