# 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-4019-39. 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-4019-39` - 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-4019-39 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4019-39 - 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 平成元年三月三一日大蔵省令第三九号 suppl-4019-39 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4019-39 · https://japanlaw.org/l/340M50000040011/suppl-4019-39 **第一項** この省令は、平成元年四月一日から施行する。 suppl-4019-39/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4019-39/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4019-39/par-1 This Ministerial Order comes into effect as of April 1, 1989. 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（給与等の源泉徴収票）の規定並びに新規則別表第一（一）から別表第一（三）まで、別表第二（一）から別表第二（六）まで、別表第三（一）から別表第三（六）まで、別表第四（一）から別表第四（四）まで、別表第五（一）から別表第五（二十七）まで、別表第六（一）から別表第六（三）まで及び別表第八（一）から別表第八（三）までに定める書式は、この省令の施行の日（以下「施行日」という。）以後に提出し、添付し、又は交付する新規則第三条の十三（非課税郵便貯金申込書等の書式）、第十五条（非課税貯蓄申告書等の書式）、第八十条（計算書の書式）、第八十一条の八（無記名公社債の利子等の受領者の告知書の記載事項等）、第八十一条の十二（譲渡性預金の譲渡等に関する告知書）、第九十一条（支払調書の書式）、第九十二条（オープン型の証券投資信託の収益の分配等の通知書）、第九十五条（源泉徴収票の書式）及び第九十七条（名義人受領の配当所得等の調書）に規定する申込書、届出書、申告書、計算書、告知書、調書、通知書及び源泉徴収票について適用し、施行日前に提出し、添付し、又は交付したこれらの申込書、届出書、申告書、計算書、告知書、調書、通知書及び源泉徴収票については、なお従前の例による。 suppl-4019-39/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4019-39/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4019-39/par-2 The provisions of Article 93 (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 I (1) through Appended Table I (3), Appended Table II (1) through Appended Table II (6), Appended Table III (1) through Appended Table III (6), Appended Table IV (1) through Appended Table IV (4), Appended Table V (1) through Appended Table V (27), Appended Table VI (1) through Appended Table VI (3) and Appended Table VIII (1) through Appended Table VIII (3) of the New Regulation apply to the application forms, written notifications, returns, statements, paper-based notices, reports, written notices and Withholding receipts prescribed in Article 3-13 (Forms of Applications for Tax-Exempt Postal Savings, etc.), Article 15 (Forms of Statements of Tax-Exempt Savings, etc.), Article 80 (Forms of Statements), Article 81-8 (Matters to Be Stated in Paper-Based Notices by Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.), Article 81-12 (Paper-Based Notices Relating to Transfer of Negotiable Deposits), Article 91 (Forms of Payment Reports), Article 92 (Written Notices of Distribution of Proceeds, etc. of Open-Ended Securities Investment Trusts), Article 95 (Forms of Withholding Receipts) and Article 97 (Report on Dividend Income, etc. Received by the Person of Record) of the New Regulation that are submitted, attached or delivered 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 application forms, written notifications, returns, statements, paper-based notices, reports, written notices and Withholding receipts submitted, attached or delivered before the Effective Date. machine translation, not official **第三項** 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申込書、届出書、申告書、計算書、告知書、調書、通知書又は源泉徴収票に新規則別表第一（一）から別表第一（三）まで、別表第二（一）から別表第二（六）まで、別表第三（一）から別表第三（六）まで、別表第四（一）から別表第四（四）まで、別表第五（一）から別表第五（二十七）まで、別表第六（一）から別表第六（三）まで及び別表第八（一）から別表第八（三）までに準じて、記載したものをもってこれに代えることができる。 suppl-4019-39/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4019-39/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4019-39/par-3 The forms prescribed in the preceding paragraph may, for the time being, be replaced with an application form, written notification, return, statement, paper-based notice, report, written notice or 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 I (1) through Appended Table I (3), Appended Table II (1) through Appended Table II (6), Appended Table III (1) through Appended Table III (6), Appended Table IV (1) through Appended Table IV (4), Appended Table V (1) through Appended Table V (27), Appended Table VI (1) through Appended Table VI (3) and Appended Table VIII (1) through Appended Table VIII (3) of the New Regulation. machine translation, not official --- ## Cites - suppl-4019-39/par-2: 第九十三条 → 所得税法施行規則 第九十三条 (Article 93), art-93 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93 · https://japanlaw.org/l/340M50000040011/art-93 - suppl-4019-39/par-2: 新規則別表第一 → 所得税法施行規則 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/appdx-1 · https://japanlaw.org/l/340M50000040011/appdx-1 - suppl-4019-39/par-2: 第十五条 → 所得税法施行規則 第十五条 (Article 15), art-15 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15 · https://japanlaw.org/l/340M50000040011/art-15 - suppl-4019-39/par-2: 第八十条 → 所得税法施行規則 第八十条 (Article 80), art-80 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-80 · https://japanlaw.org/l/340M50000040011/art-80 - suppl-4019-39/par-2: 第八十一条の八 → 所得税法施行規則 第八十一条の八 (Article 81-8), art-81-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-8 · https://japanlaw.org/l/340M50000040011/art-81-8 - suppl-4019-39/par-2: 第八十一条の十二 → 所得税法施行規則 第八十一条の十二 (Article 81-12), art-81-12 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-12 · https://japanlaw.org/l/340M50000040011/art-81-12 - suppl-4019-39/par-2: 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-4019-39/par-2: 第九十二条 → 所得税法施行規則 第九十二条 (Article 92), art-92 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-92 · https://japanlaw.org/l/340M50000040011/art-92 - suppl-4019-39/par-2: 第九十五条 → 所得税法施行規則 第九十五条 (Article 95), art-95 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-95 · https://japanlaw.org/l/340M50000040011/art-95 - suppl-4019-39/par-2: 第九十七条 → 所得税法施行規則 第九十七条 (Article 97), art-97 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97 · https://japanlaw.org/l/340M50000040011/art-97 - suppl-4019-39/par-3: 前項 → 所得税法施行規則 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-4019-39/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4019-39/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4019-39/par-2 - suppl-4019-39/par-3: 新規則別表第一 → 所得税法施行規則 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/appdx-1 · https://japanlaw.org/l/340M50000040011/appdx-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4019-39/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4019-39/par-3 --- ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T153227-005, 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