# 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-4079-47. 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-4079-47` - 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-4079-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4079-47 - 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 平成七年六月三〇日大蔵省令第四七号 suppl-4079-47 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4079-47 · https://japanlaw.org/l/340M50000040011/suppl-4079-47 **第一項** この省令は、平成七年七月一日から施行する。 suppl-4079-47/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4079-47/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4079-47/par-1 This Ministerial Order comes into effect as of July 1, 1995. machine translation, not official **第二項** この省令による改正後の所得税法施行規則（以下「新規則」という。）第三条の六第二項第十八号（老人等に該当する旨を証する書類の範囲）の規定は、この省令の施行の日以後に預入する所得税法（昭和四十年法律第三十三号）第九条の二第一項（老人等の郵便貯金の利子所得の非課税）に規定する郵便貯金（以下「郵便貯金」という。）について適用し、同日前に預入をした郵便貯金については、なお従前の例による。この場合において、同日から平成九年九月三十日までの間に預入をする郵便貯金に係る新規則第三条の六第二項第十八号の規定の適用については、同号中「精神障害者保健福祉手帳」とあるのは、「精神障害者保健福祉手帳又は厚生大臣若しくは都道府県知事から交付を受けたその者の精神の障害の程度が国民年金法施行令（昭和三十四年政令第百八十四号）別表若しくは厚生年金保険法施行令（昭和二十九年政令第百十号）別表第一に定める障害の状態と同程度の状態にある旨を証する書類」とする。 suppl-4079-47/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4079-47/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4079-47/par-2 The provisions of Article 3-6, paragraph (2), item (xviii) (Scope of Documents Certifying Status as Elderly Person, etc.) of the Regulation for Enforcement of the Income Tax Act as amended by this Ministerial Order (hereinafter referred to as the "New Regulation") apply to postal savings prescribed in Article 9-2, paragraph (1) (Exemption from Taxation of Interest Income from Postal Savings of the Elderly, etc.) of the Income Tax Act (Act No. 33 of 1965) (hereinafter referred to as "postal savings") that are deposited on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern postal savings deposited before that date. In this case, for the application of the provisions of Article 3-6, paragraph (2), item (xviii) of the New Regulation to postal savings deposited during the period from that date to September 30, 1997, the phrase "mental disability health and welfare handbook" in that item is deemed to be replaced with "mental disability health and welfare handbook or a document issued by the Minister of Health and Welfare or a prefectural governor that certifies that the degree of the person's mental disability is equivalent to the condition of disability specified in the Appended Table of the Order for Enforcement of the National Pension Act (Cabinet Order No. 184 of 1959) or in Appended Table I of the Order for Enforcement of the Employees' Pension Insurance Act (Cabinet Order No. 110 of 1954)". machine translation, not official --- ## Cites - suppl-4079-47/par-2: 別表第一 → e-Gov law 329CO0000000110, 別表第一 (Appended Table 1), appdx-1 — not held in this collection --- ## 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-20261027T143811-087, 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-20261027T143811-087, 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