# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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- 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-3629-41`
- 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-3629-41
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3629-41
- 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.

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## 附　則 昭和六二年八月五日大蔵省令第四一号
<sup>suppl-3629-41 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-41 · https://japanlaw.org/l/340M50000040011/suppl-3629-41</sup>

**第一項**  この省令は、公布の日から施行する。
<sup>suppl-3629-41/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-41/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-41/par-1</sup>
This Ministerial Order comes into effect as of the date of promulgation.
<sup>machine translation, not official</sup>

**第二項**  第一条の規定による改正後の所得税法施行規則第四十七条の二第三項第一号ロ（寄付金控除を受けるための書類）の規定（所得税法施行令第二百十七条第一項第三号（試験研究法人等の範囲）に掲げる法人に係る部分に限る。）は、個人がこの省令の施行の日（以下「施行日」という。）以後に発行される同号ロに規定する証する書類の写しを所得税法施行令第二百六十二条第一項（確定申告書に関する書類の提出又は提示）の規定により確定申告書に添付し又は当該申告書の提出の際提示する場合について適用し、個人が施行日前に発行された第二条の規定による改正前の所得税法施行規則第四十七条の二第三項第一号ロ（寄付金控除を受けるための書類）に規定する証する書類の写しを所得税法施行令第二百六十二条第一項の規定により確定申告書に添付し又は当該申告書の提出の際提示する場合については、なお従前の例による。
<sup>suppl-3629-41/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-41/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-41/par-2</sup>
The provisions of Article 47-2, paragraph (3), item (i), (b) (Documents for Receiving Donation Deduction) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (limited to the part pertaining to a juridical person listed in Article 217, paragraph (1), item (iii) (Scope of Research Corporations, etc.) of the Order for Enforcement of the Income Tax Act) apply where an individual, on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), attaches to a Tax Return pursuant to Article 262, paragraph (1) (Submission or Presentation of Documents Relating to Tax Return) of the Order for Enforcement of the Income Tax Act a copy of the certifying document prescribed in Article 47-2, paragraph (3), item (i), (b) of the Regulation for Enforcement of the Income Tax Act as so amended that is issued on or after the Effective Date, or presents it upon submission of that return, and the provisions then in force continue to govern where an individual attaches to a Tax Return pursuant to Article 262, paragraph (1) of the Order for Enforcement of the Income Tax Act a copy of the certifying document prescribed in Article 47-2, paragraph (3), item (i), (b) (Documents for Receiving Donation Deduction) of the Regulation for Enforcement of the Income Tax Act before amendment by the provisions of Article 2 that was issued before the Effective Date, or presents it upon submission of that return.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3629-41/par-2: 所得税法施行規則第四十七条の二第三項第一号 → 所得税法施行規則 第四十七条の二第三項第一号 (Article 47-2, paragraph (3), item (i)), art-47-2/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1

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## 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