# 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-4099-90. 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-4099-90` - 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-4099-90 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4099-90 - 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 平成九年一二月一九日大蔵省令第九〇号 suppl-4099-90 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-90 · https://japanlaw.org/l/340M50000040011/suppl-4099-90 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4099-90/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-90/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-1 **第一項** この省令は、平成十年一月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4099-90/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-90/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-1/par-1 This Ministerial Order comes into effect as of January 1, 1998; provided, however, that the provisions listed in the following items come into effect as of the dates specified respectively in those items. machine translation, not official **一** 第一条中所得税法施行規則第三条の四第一項第二号の改正規定、第三条の六第三項の改正規定及び第八十一条の四第五号の改正規定　公布の日 suppl-4099-90/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-90/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-1/par-1/item-1 The provisions amending Article 3-4, paragraph (1), item (ii), the provisions amending Article 3-6, paragraph (3) and the provisions amending Article 81-4, item (v) of the Regulation for Enforcement of the Income Tax Act in Article 1: the date of promulgation machine translation, not official **二** 第一条中所得税法施行規則別表第一（一）から別表第二（六）までの改正規定及び第二条の規定並びに附則第四条の規定　平成十年二月二日 suppl-4099-90/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-90/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-1/par-1/item-2 The provisions amending Appended Table I (1) through Appended Table II (6) of the Regulation for Enforcement of the Income Tax Act in Article 1, the provisions of Article 2, and the provisions of Article 4 of the Supplementary Provisions: February 2, 1998 machine translation, not official ### 第二条（老人等に該当する旨を証する書類の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Documents Certifying Eligibility as an Elderly Person, etc. caption: machine translation, not official suppl-4099-90/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-90/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-2 **第一項** 第一条の規定による改正後の所得税法施行規則（以下「新規則」という。）第三条の六第一項第二号（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（以下「施行日」という。）以後に預入をする所得税法（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、施行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、施行日から平成十二年十二月三十一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一項第二号の規定の適用については、同号中「若しくは地方公務員共済組合の組合員証、私立学校教職員共済制度の加入者証」とあるのは、「、地方公務員共済組合若しくは私立学校教職員共済組合の組合員証、私立学校教職員共済制度の加入者証」とする。 suppl-4099-90/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-90/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-2/par-1 The provisions of Article 3-6, paragraph (1), item (ii) (Scope of Documents Certifying Status as Elderly Person, etc.) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (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 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern postal savings deposited before the Effective Date. In this case, for the application of the provisions of Article 3-6, paragraph (1), item (ii) of the New Regulation to postal savings deposited during the period from the Effective Date to December 31, 2000, the phrase "or the member's certificate of a Local Public Servants Mutual Aid Association, the participant's certificate of the Private School Personnel Mutual Aid System" in that item is deemed to be replaced with ", the member's certificate of a Local Public Servants Mutual Aid Association or a Private School Personnel Mutual Aid Association, the participant's certificate of the Private School Personnel Mutual Aid System". machine translation, not official ### 第三条（貯蓄取扱機関等の営業所の長に提示する書類の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Documents to Be Presented to the Head of a Business Office of a Savings Institution, etc. caption: machine translation, not official suppl-4099-90/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-90/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-3 **第一項** 新規則第八十一条の六第一項第一号ロ（貯蓄取扱機関等の営業所の長に提示する書類の範囲）の規定は、施行日以後の所得税法第二百二十四条第一項（利子、配当、償還金等の受領者の告知）の規定による告知の際に提示する同項に規定する書類（以下「書類」という。）について適用し、施行日前の同項の規定による告知の際に提示した書類については、なお従前の例による。この場合において、施行日から平成十二年十二月三十一日までの間の同項の規定による告知の際に提示する書類に係る新規則第八十一条の六第一項第一号ロの規定の適用については、同号ロ中「若しくは地方公務員共済組合の組合員証又は私立学校教職員共済制度の加入者証」とあるのは、「、地方公務員共済組合若しくは私立学校教職員共済組合の組合員証又は私立学校教職員共済制度の加入者証」とする。 suppl-4099-90/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-90/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-3/par-1 The provisions of Article 81-6, paragraph (1), item (i), (b) (Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the New Regulation apply to the documents prescribed in Article 224, paragraph (1) (Notice by Persons Receiving Interest, Dividends, and Redemption Money or a Similar Asset) of the Income Tax Act that are presented upon giving notice pursuant to the provisions of that paragraph on or after the Effective Date (hereinafter referred to as "documents"), and the provisions then in force continue to govern documents presented upon giving notice pursuant to the provisions of Article 224, paragraph (1) of the Income Tax Act before the Effective Date. In this case, for the application of the provisions of Article 81-6, paragraph (1), item (i), (b) of the New Regulation to documents presented upon giving notice pursuant to the provisions of Article 224, paragraph (1) of the Income Tax Act during the period from the Effective Date to December 31, 2000, the phrase "or the member's certificate of a Local Public Servants Mutual Aid Association or the participant's certificate of the Private School Personnel Mutual Aid System" in that (b) is deemed to be replaced with ", the member's certificate of a Local Public Servants Mutual Aid Association or a Private School Personnel Mutual Aid Association, or the participant's certificate of the Private School Personnel Mutual Aid System". machine translation, not official ### 第四条（非課税郵便貯金申込書等の書式に関する経過措置） — Transitional Measures Concerning Forms of Applications for Tax-Exempt Postal Savings, etc. caption: machine translation, not official suppl-4099-90/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-90/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-4 **第一項** 新規則別表第一（一）から別表第二（六）まで及び第二条の規定による改正後の租税特別措置法施行規則（以下「新措置法規則」という。）別表第二（一）から別表第二（六）までに定める書式は、平成十年二月二日以後に提出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）及び新措置法規則第二条の五第二項（老人等の少額公債の利子の非課税）に規定する申込書、届出書又は申告書について適用し、施行日前に提出したこれらの申込書、届出書又は申告書については、なお従前の例による。 suppl-4099-90/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-90/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-4/par-1 The forms specified in Appended Table I (1) through Appended Table II (6) of the New Regulation and Appended Table II (1) through Appended Table II (6) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 2 (hereinafter referred to as the "New Special Taxation Measures Regulation") apply to the application forms, written notifications or statements prescribed in Article 3-13 (Forms of Applications for Tax-Exempt Postal Savings, etc.) and Article 15 (Forms of Statements of Tax-Exempt Savings, etc.) of the New Regulation and Article 2-5, paragraph (2) (Exemption from Taxation of Interest on Small-Amount Public Bonds of the Elderly, etc.) of the New Special Taxation Measures Regulation that are submitted on or after February 2, 1998, and the provisions then in force continue to govern such application forms, written notifications or statements submitted before the Effective Date. machine translation, not official **第二項** 前項に規定する書式は、当分の間、第一条の規定による改正前の所得税法施行規則及び第二条の規定による改正前の租税特別措置法施行規則の相当の規定に定める申込書、届出書又は申告書に新規則別表第一（一）から別表第二（六）まで及び新措置法規則別表第二（一）から別表第二（六）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-4099-90/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-90/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-4/par-2 The forms prescribed in the preceding paragraph may, for the time being, be replaced with an application form, written notification or statement specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act before amendment by the provisions of Article 1 and the Regulation for Enforcement of the Act on Special Measures Concerning Taxation before amendment by the provisions of Article 2 on which entries have been made in accordance with Appended Table I (1) through Appended Table II (6) of the New Regulation and Appended Table II (1) through Appended Table II (6) of the New Special Taxation Measures Regulation. machine translation, not official --- ## Cites - suppl-4099-90/art-1/par-1/item-2: 附則第四条 → 所得税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4099-90/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-90/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-4 - suppl-4099-90/art-3/par-1: 新規則第八十一条の六第一項第一号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 - suppl-4099-90/art-3/par-1: 所得税法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/en/income-tax-act/art-224/par-1 · https://japanlaw.org/l/340AC0000000033/art-224/par-1 - suppl-4099-90/art-4/par-1: 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-4099-90/art-4/par-1: 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-4099-90/art-4/par-2: 前項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4099-90/art-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-90/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-4/par-1 - suppl-4099-90/art-4/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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-90/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-1/par-1/item-2 - 所得税法施行規則 附則第四条第二項（非課税郵便貯金申込書等の書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4099-90/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4099-90/art-4/par-2 --- ## 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-20261027T143811-088, 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-20261027T143811-088, 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