# 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-3639-13`
- 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-3639-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3639-13
- 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 昭和六三年三月三一日大蔵省令第一三号
suppl-3639-13 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-13 · https://japanlaw.org/l/340M50000040011/suppl-3639-13
**第一項** この省令は、昭和六十三年四月一日から施行する。
suppl-3639-13/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-13/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3639-13/par-1
This Ministerial Order comes into effect as of April 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。）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、施行日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-3639-13/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-13/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3639-13/par-2
The provisions of Article 93, paragraph (1) (Withholding Receipts for Salaries or Other Wages) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as 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 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
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## Cites
- suppl-3639-13/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-3639-13/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
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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-20261027T143811-085, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-086, 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