# 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-3639-50. 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-3639-50` - 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-3639-50 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3639-50 - 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 昭和六三年一二月三〇日大蔵省令第五〇号 suppl-3639-50 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-50 · https://japanlaw.org/l/340M50000040011/suppl-3639-50 **第一項** この省令は、昭和六十四年一月一日から施行する。ただし、第十六条の二第二号の改正規定、第八十一条の十二の次に五条を加える改正規定、第九十条の次に一条を加える改正規定、第九十一条の改正規定及び別表第五（二十六）の次に一表を加える改正規定並びに附則第五項の規定は、同年四月一日から施行する。 suppl-3639-50/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-50/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3639-50/par-1 This Ministerial Order comes into effect as of January 1, 1989; provided, however, that the provisions amending Article 16-2, item (ii), the provisions adding five Articles after Article 81-12, the provisions adding one Article after Article 90, the provisions amending Article 91 and the provisions adding one table after Appended Table V (26), and the provisions of paragraph (5) of the Supplementary Provisions come into effect as of April 1 of the same year. machine translation, not official **第二項** 別段の定めがあるものを除き、改正後の所得税法施行規則（以下「新規則」という。）の規定は、昭和六十四年分以後の所得税について適用し、昭和六十三年分以前の所得税については、なお従前の例による。 suppl-3639-50/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-50/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3639-50/par-2 Except as otherwise provided, the provisions of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to income tax for 1989 and thereafter, and the provisions then in force continue to govern income tax for 1988 and earlier. machine translation, not official **第三項** 居住者の昭和六十四年から昭和六十八年までの各年分の所得税の額からの控除に係る新規則第四十二条第二項第二号（繰越し又は繰戻しによる外国税額控除を受けるための書類）の規定の適用については、同号中「前三年」とあるのは、「前五年」とする。 suppl-3639-50/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-50/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3639-50/par-3 In the application of Article 42, paragraph (2), item (ii) (Documents for Receiving Foreign Tax Credit by Carry-Forward or Carry-Back) of the New Regulation with respect to deduction from the amount of income tax of a Resident for each year from 1989 through 1993, the phrase "the preceding three years" in that item is deemed to be replaced with "the preceding five years". machine translation, not official **第四項** 新規則第六十三条（帳簿書類の整理保存）及び第百二条（事業所得等に係る取引に関する帳簿の記録の方法及び帳簿書類の保存）の規定は、この省令の施行の日（以下「施行日」という。）以後において閉鎖し、又は作成し、若しくは受領する帳簿及び書類を保存する場合について適用し、施行日前において閉鎖し、又は作成し、若しくは受領した帳簿及び書類を保存する場合については、なお従前の例による。 suppl-3639-50/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-50/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3639-50/par-4 The provisions of Article 63 (Organization and Retention of Books and Documents) and Article 102 (Method of Recording Transactions in Books Relating to Business Income, etc. and Retention of Books and Documents) of the New Regulation apply to the retention of books and documents that are closed, prepared or received 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 the retention of books and documents that were closed, prepared or received before the Effective Date. machine translation, not official **第五項** 新規則第九十一条（支払調書の書式）の規定及び新規則別表第五（二十七）に定める書式は、昭和六十四年四月一日以後に所得税法等の一部を改正する法律（昭和六十三年法律第百九号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第二百二十五条第一項（支払調書）の規定により提出する調書について適用する。 suppl-3639-50/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-50/par-5 · https://japanlaw.org/l/340M50000040011/suppl-3639-50/par-5 The provisions of Article 91 (Forms of Payment Reports) of the New Regulation and the form specified in Appended Table V (27) of the New Regulation apply to reports submitted on or after April 1, 1989 pursuant to Article 225, paragraph (1) (Payment Reports) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 109 of 1988; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"). 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）及び別表第六（三）に定める書式は、施行日以後に新法第二百二十六条第一項及び第三項（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、又は交付する改正法による改正前の所得税法第二百二十六条第一項及び第三項（源泉徴収票）に規定する源泉徴収票については、なお従前の例による。 suppl-3639-50/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-50/par-6 · https://japanlaw.org/l/340M50000040011/suppl-3639-50/par-6 The provisions of Article 93, paragraph (1) (Withholding Receipts for Salaries or Other Wages) and Article 94-2, paragraph (1) (Withholding Receipts for Public Pensions or Retirement Packages) of the New Regulation and the forms specified in Appended Table VI (1) and Appended Table VI (3) of the New Regulation apply to the Withholding receipts prescribed in Article 226, paragraphs (1) and (3) (Withholding Receipts) of the New 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 the Withholding receipts prescribed in Article 226, paragraphs (1) and (3) (Withholding Receipts) of the Income Tax Act before amendment by the Amending Act that are to be submitted or delivered before the Effective Date. machine translation, not official **第七項** 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源泉徴収票に新規則別表第六（一）及び別表第六（三）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-3639-50/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-50/par-7 · https://japanlaw.org/l/340M50000040011/suppl-3639-50/par-7 The forms prescribed in the preceding paragraph may, for the time being, be replaced with a Withholding receipt specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act before amendment on which entries have been made in accordance with Appended Table VI (1) and Appended Table VI (3) of the New Regulation. machine translation, not official --- ## Cites - suppl-3639-50/par-1: 附則第五項 → 所得税法施行規則 附則第五項 (Supplementary Provisions, paragraph (5)), suppl-3639-50/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-50/par-5 · https://japanlaw.org/l/340M50000040011/suppl-3639-50/par-5 - suppl-3639-50/par-3: 新規則第四十二条第二項第二号 → 所得税法施行規則 第四十二条第二項第二号 (Article 42, paragraph (2), item (ii)), art-42/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-42/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-42/par-2/item-2 - suppl-3639-50/par-4: 新規則第六十三条 → 所得税法施行規則 第六十三条 (Article 63), art-63 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63 · https://japanlaw.org/l/340M50000040011/art-63 - suppl-3639-50/par-4: 第百二条 → 所得税法施行規則 第百二条 (Article 102), art-102 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-102 · https://japanlaw.org/l/340M50000040011/art-102 - suppl-3639-50/par-5: 新規則第九十一条 → 所得税法施行規則 第九十一条 (Article 91), art-91 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-91 · https://japanlaw.org/l/340M50000040011/art-91 - suppl-3639-50/par-5: 第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/en/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1 - suppl-3639-50/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-3639-50/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-3639-50/par-7: 前項 → 所得税法施行規則 附則第六項 (Supplementary Provisions, paragraph (6)), suppl-3639-50/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-50/par-6 · https://japanlaw.org/l/340M50000040011/suppl-3639-50/par-6 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第一項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-50/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3639-50/par-1 - 所得税法施行規則 附則第七項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-3639-50/par-7 · https://japanlaw.org/l/340M50000040011/suppl-3639-50/par-7 --- ## 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-20261027T143811-086, 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