# 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-3629-57. 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-3629-57` - 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-3629-57 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3629-57 - 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 昭和六二年一〇月二七日大蔵省令第五七号 suppl-3629-57 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-57 · https://japanlaw.org/l/340M50000040011/suppl-3629-57 **第一項** この省令は、昭和六十三年一月一日から施行する。 suppl-3629-57/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-57/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-57/par-1 This Ministerial Order comes into effect as of January 1, 1988. 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。）の規定は、別段の定めがあるものを除き、昭和六十三年分以後の所得税について適用し、昭和六十二年分以前の所得税については、なお従前の例による。 suppl-3629-57/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-57/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-57/par-2 Except as otherwise provided, the provisions of the amended Regulation for Enforcement of the Income Tax Act (hereinafter referred to as the "New Regulation") apply to income tax for 1988 and subsequent years, and the provisions then in force continue to govern income tax for 1987 and earlier years. machine translation, not official **第三項** 所得税法第二百三条の五第二項（公的年金等の受給者の扶養親族等申告書）に規定する公的年金等の支払者が昭和六十五年十月三十一日までに提出する令第三百十九条の七第一項（簡易な公的年金等の受給者の扶養親族等申告書の提出に係る国税庁長官の承認に関する手続）の規定により提出する同項の申請書に係る新規則第七十七条の四（簡易な公的年金等の受給者の扶養親族等申告書の承認申請書の記載事項等）の規定の適用については、同条第一項第五号中「法第四編第三章の二（公的年金等に係る源泉徴収）」とあるのは、「法第四編第三章の二（公的年金等に係る源泉徴収）又は所得税法等の一部を改正する法律（昭和六十二年法律第九十六号）第二条（所得税法の一部改正）の規定による改正前の所得税法第四編第二章（給与所得に係る源泉徴収）」とする。 suppl-3629-57/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-57/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3629-57/par-3 With regard to the application of the provisions of Article 77-4 (Matters to Be Stated in the Written Application for Approval of the Simplified Return for Dependents, etc. by Recipients of Public Pensions or Retirement Packages) of the New Regulation to the written application set forth in Article 319-7, paragraph (1) (Procedures Concerning Approval of the Commissioner of the National Tax Agency for Submission of the Simplified Return for Dependents, etc. by Recipients of Public Pensions or Retirement Packages) of the Order that a payer of a public pension or retirement package prescribed in Article 203-5, paragraph (2) (Return for Dependents, etc. by Recipients of Public Pensions or Retirement Packages) of the Income Tax Act submits by October 31, 1990 pursuant to the provisions of that paragraph, the phrase "Part IV, Chapter III-2 of the Act (Withholding of Taxes on Public Pensions or Retirement Packages)" in Article 77-4, paragraph (1), item (v) of the New Regulation is deemed to be replaced with "Part IV, Chapter III-2 of the Act (Withholding of Taxes on Public Pensions or Retirement Packages) or Part IV, Chapter II (Withholding of Taxes on Salary Income) of the Income Tax Act before the amendment by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987)". machine translation, not official **第四項** 新規則別表第三（三）から別表第三（五）まで及び別表第五（二十二）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条（源泉徴収に係る所得税の納付）又は第二百二十五条第一項第八号（支払調書）の規定により添付し、又は提出するこれらの規定に規定する計算書及び調書について適用し、施行日前に添付し、又は提出するこれらの計算書及び調書については、なお従前の例による。 suppl-3629-57/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-57/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3629-57/par-4 The forms prescribed in Appended Table III (3) through Appended Table III (5) and Appended Table V (22) of the New Regulation apply to the statement and report prescribed in Article 220 (Payment of Income Tax Pertaining to Withholding) or Article 225, paragraph (1), item (viii) (Payment Reports) of the Income Tax Act that are attached or submitted pursuant to those provisions on or after the day this Ministerial Order comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those statements and reports that are attached or submitted before the Effective Date. machine translation, not official **第五項** 前項に規定する書式は、当分の間、改正前の所得税法施行規則の相当の規定に定める計算書又は調書に新規則別表第三（三）から別表第三（五）まで又は別表第五（二十二）に準じて、記載したものをもつてこれに代えることができる。 suppl-3629-57/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-57/par-5 · https://japanlaw.org/l/340M50000040011/suppl-3629-57/par-5 The forms prescribed in the preceding paragraph may, for the time being, be replaced with the statement or report prescribed in the corresponding provision of the Regulation for Enforcement of the Income Tax Act before the amendment, with entries made in accordance with Appended Table III (3) through Appended Table III (5) or Appended Table V (22) of the New Regulation. machine translation, not official **第六項** 新規則第九十三条第一項（給与等の源泉徴収票）及び第九十四条の二第一項（公的年金等の源泉徴収票）の規定並びに新規則別表第六（一）から別表第六（三）までに定める書式は、施行日以後に所得税法第二百二十六条第一項から第三項まで（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源泉徴収票について適用し、施行日前に提出し、又は交付する当該源泉徴収票については、なお従前の例による。 suppl-3629-57/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-57/par-6 · https://japanlaw.org/l/340M50000040011/suppl-3629-57/par-6 The provisions of Article 93, paragraph (1) (Withholding Receipt for a salary or other wage) and Article 94-2, paragraph (1) (Withholding Receipt for a public pension or retirement package) of the New Regulation, and the forms prescribed in Appended Table VI (1) through Appended Table VI (3) of the New Regulation, apply to the Withholding receipts prescribed in Article 226, paragraphs (1) through (3) (Withholding Receipts) of the Income Tax Act that are submitted or delivered pursuant to those provisions on or after the Effective Date, and the provisions then in force continue to govern those Withholding receipts that are submitted or delivered before the Effective Date. machine translation, not official **第七項** 新規則第九十五条の二第一項（支払調書等の提出の特例）の規定は、施行日以後に同条第二項の規定により同項の申請書を提出する場合について適用する。 suppl-3629-57/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-57/par-7 · https://japanlaw.org/l/340M50000040011/suppl-3629-57/par-7 The provisions of Article 95-2, paragraph (1) (Special Provision on Submission of Payment Reports, etc.) of the New Regulation apply to the case where the written application set forth in paragraph (2) of that Article is submitted pursuant to the provisions of that paragraph on or after the Effective Date. machine translation, not official --- ## Cites - suppl-3629-57/par-3: 令第三百十九条の七第一項 → e-Gov law 340CO0000000096, 第三百十九条の七第一項 (Article 319-7, paragraph (1)), art-319-7/par-1 — not held in this collection - suppl-3629-57/par-3: 新規則第七十七条の四 → 所得税法施行規則 第七十七条の四 (Article 77-4), art-77-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-4 · https://japanlaw.org/l/340M50000040011/art-77-4 - suppl-3629-57/par-3: 同条第一項第五号 → 所得税法施行規則 第七十七条の四第一項第五号 (Article 77-4, paragraph (1), item (v)), art-77-4/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-4/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-77-4/par-1/item-5 - suppl-3629-57/par-4: 所得税法第二百二十条 → 所得税法 第二百二十条 (Article 220), art-220 — https://japanlaw.org/en/income-tax-act/art-220 · https://japanlaw.org/l/340AC0000000033/art-220 - suppl-3629-57/par-4: 第二百二十五条第一項第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8 - suppl-3629-57/par-5: 前項 → 所得税法施行規則 附則第四項 (Supplementary Provisions, paragraph (4)), suppl-3629-57/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-57/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3629-57/par-4 - suppl-3629-57/par-6: 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-3629-57/par-6: 第九十四条の二第一項 → 所得税法施行規則 第九十四条の二第一項 (Article 94-2, paragraph (1)), art-94-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1 - suppl-3629-57/par-6: 所得税法第二百二十六条第一項から第三項まで → 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-3629-57/par-6: 所得税法第二百二十六条第一項から第三項まで → 所得税法 第二百二十六条第二項 (Article 226, paragraph (2)), art-226/par-2 — https://japanlaw.org/en/income-tax-act/art-226/par-2 · https://japanlaw.org/l/340AC0000000033/art-226/par-2 - suppl-3629-57/par-6: 所得税法第二百二十六条第一項から第三項まで → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/en/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3 - suppl-3629-57/par-7: 新規則第九十五条の二第一項 → 所得税法施行規則 第九十五条の二第一項 (Article 95-2, paragraph (1)), art-95-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-95-2/par-1 · https://japanlaw.org/l/340M50000040011/art-95-2/par-1 - suppl-3629-57/par-7: 同条第二項 → 所得税法施行規則 第九十五条の二第二項 (Article 95-2, paragraph (2)), art-95-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-95-2/par-2 · https://japanlaw.org/l/340M50000040011/art-95-2/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第五項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3629-57/par-5 · https://japanlaw.org/l/340M50000040011/suppl-3629-57/par-5 --- ## 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-20261027T143811-085, 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-20261027T143811-085, 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