# 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-4109-1. 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-4109-1` - 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-4109-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4109-1 - 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 平成一〇年一月八日大蔵省令第一号 suppl-4109-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4109-1 · https://japanlaw.org/l/340M50000040011/suppl-4109-1 **第一項** この省令は、公布の日から施行する。 suppl-4109-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4109-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4109-1/par-1 This Ministerial Order comes into effect as of the date of promulgation. 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。）別表第二（四）及び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（四）に定める書式は、この省令の施行の日以後に提出する新規則第十五条及び新措置法規則第二条の五第二項に規定する申告書について適用する。この場合において、当該申告書の書式を改正前の所得税法施行規則及び改正前の租税特別措置法施行規則に定める当該申告書の書式によることにつきやむを得ない事情があるときは、新規則別表第二（四）及び新措置法規則別表第二（四）に準じて記載した当該申告書をもってこれに代えることができる。 suppl-4109-1/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4109-1/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4109-1/par-2 The forms specified in Appended Table II (4) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") and Appended Table II (4) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation after amendment (hereinafter referred to as the "New Special Taxation Measures Regulation") apply to the statements prescribed in Article 15 of the New Regulation and Article 2-5, paragraph (2) of the New Special Taxation Measures Regulation that are submitted on or after the date of enforcement of this Ministerial Order. In this case, where there are unavoidable circumstances that make it impossible to use the forms of those statements specified in the Regulation for Enforcement of the Income Tax Act before amendment and the Regulation for Enforcement of the Act on Special Measures Concerning Taxation before amendment, those statements prepared in accordance with Appended Table II (4) of the New Regulation and Appended Table II (4) of the New Special Taxation Measures Regulation may be used instead. machine translation, not official --- ## Cites - suppl-4109-1/par-2: 新規則第十五条 → 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 --- ## 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 — Machine translation, 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