# 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-4129-28. 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-4129-28` - 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-4129-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4129-28 - 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 平成一二年三月三一日大蔵省令第二八号 suppl-4129-28 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-28 · https://japanlaw.org/l/340M50000040011/suppl-4129-28 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4129-28/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-28/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4129-28/art-1 **第一項** この省令は、平成十二年四月一日から施行する。ただし、第九十五条の二の改正規定及び附則第四条の規定は、同年十一月一日から施行する。 suppl-4129-28/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-28/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4129-28/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2000; provided, however, that the provisions amending Article 95-2 and the provisions of Article 4 of the Supplementary Provisions come into effect as of November 1 of the same year. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4129-28/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-28/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4129-28/art-2 **第一項** 改正後の所得税法施行規則（以下「新規則」という。）の規定は、別段の定めがあるものを除き、平成十二年分以後の所得税について適用し、平成十一年分以前の所得税については、なお従前の例による。 suppl-4129-28/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-28/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4129-28/art-2/par-1 Except as otherwise provided, the provisions of the amended Regulation for Enforcement of the Income Tax Act (hereinafter referred to as the "New Regulation") apply to income tax for 2000 and subsequent years, and the provisions then in force continue to govern income tax for 1999 and earlier years. machine translation, not official ### 第三条（源泉徴収票の提出に関する経過措置） — Transitional Measures Concerning Submission of Withholding Receipts caption: machine translation, not official suppl-4129-28/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-28/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4129-28/art-3 **第一項** 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、この省令の施行の日以後に所得税法第二百二十六条第一項又は第三項（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、同日前に提出し、又は交付した当該源泉徴収票については、なお従前の例による。 suppl-4129-28/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-28/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4129-28/art-3/par-1 The provisions of Article 93, paragraph (1) (Withholding Receipt for a salary or other wage) and Article 94-2, paragraph (1) (Withholding Receipt for a public pension or retirement package) of the New Regulation, and the forms prescribed in Appended Table VI (1) and Appended Table VI (3) of the New Regulation, apply to the Withholding receipts prescribed in Article 226, paragraph (1) or (3) (Withholding Receipts) of the Income Tax Act that are submitted or delivered pursuant to those provisions on or after the day this Ministerial Order comes into effect, and the provisions then in force continue to govern those Withholding receipts that were submitted or delivered before that day. machine translation, not official ### 第四条（支払調書等の提出の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents caption: machine translation, not official suppl-4129-28/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-28/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4129-28/art-4 **第一項** 新規則第九十五条の二第一項（支払調書等の提出の特例）の規定は、平成十三年四月一日以後に同項の規定により提出をする同項に規定する磁気テープ等について適用する。 suppl-4129-28/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-28/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4129-28/art-4/par-1 The provisions of Article 95-2, paragraph (1) (Special Provision on Submission of Payment Reports, etc.) of the New Regulation apply to the magnetic tapes, etc. prescribed in that paragraph that are submitted pursuant to that paragraph on or after April 1, 2001. machine translation, not official **第二項** 新規則第九十五条の二第二項第二号の規定は、平成十二年十一月一日以後に提出をする同項の申請書について適用する。 suppl-4129-28/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-28/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4129-28/art-4/par-2 The provisions of Article 95-2, paragraph (2), item (ii) of the New Regulation apply to the written application set forth in that paragraph that is submitted on or after November 1, 2000. machine translation, not official --- ## Cites - suppl-4129-28/art-1/par-1: 附則第四条 → 所得税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4129-28/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-28/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4129-28/art-4 - suppl-4129-28/art-3/par-1: 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-4129-28/art-3/par-1: 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-4129-28/art-3/par-1: 所得税法第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/en/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1 - suppl-4129-28/art-3/par-1: 第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/en/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3 - suppl-4129-28/art-4/par-1: 新規則第九十五条の二第一項 → 所得税法施行規則 第九十五条の二第一項 (Article 95-2, paragraph (1)), art-95-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-95-2/par-1 · https://japanlaw.org/l/340M50000040011/art-95-2/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-28/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4129-28/art-1/par-1 --- ## 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-20261027T143811-089, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-090, 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-20261027T143811-090, 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