# 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-4129-81. 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-4129-81` - 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-4129-81 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4129-81 - 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 平成一二年一一月三〇日大蔵省令第八一号 suppl-4129-81 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-81 · https://japanlaw.org/l/340M50000040011/suppl-4129-81 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4129-81/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-81/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4129-81/art-1 **第一項** この省令は、公布の日から施行する。 suppl-4129-81/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-81/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4129-81/art-1/par-1 This Ministerial Order comes into effect as of the date of promulgation. machine translation, not official ### 第二条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-4129-81/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-81/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4129-81/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。）別表第二（一）から別表第二（六）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。）以後に提出する特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律（平成十二年法律第九十七号。以下「改正法」という。）第三条の規定による改正後の所得税法第十条第一項、第三項若しくは第四項（老人等の少額預金の利子所得等の非課税）又は特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律の施行に伴う関係政令の整備等に関する政令（平成十二年政令第四百八十二号。以下「改正令」という。）第一条の規定による改正後の所得税法施行令第四十三条第一項から第三項まで（非課税貯蓄に関する異動申告書）、第四十五条第一項（非課税貯蓄廃止申告書）若しくは第四十七条第一項（非課税貯蓄相続申込書）の規定による申告書及び申込書について適用し、施行日前に提出した改正法第三条の規定による改正前の所得税法第十条第一項、第三項若しくは第四項又は改正令第一条の規定による改正前の所得税法施行令第四十三条第一項から第三項まで、第四十五条第一項若しくは第四十七条第一項の規定による申告書及び申込書については、なお従前の例による。 suppl-4129-81/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-81/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4129-81/art-2/par-1 The forms prescribed in Appended Table II (1) through Appended Table II (6) of the amended Regulation for Enforcement of the Income Tax Act (hereinafter referred to as the "New Regulation") apply to the statements and application forms under Article 10, paragraph (1), (3) or (4) (Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits Held by Elderly Persons or Similar Persons) of the Income Tax Act as amended by the provisions of Article 3 of the Act Partially Amending the Act on the Securitization of Specific Assets by Specific Purpose Companies, etc. (Act No. 97 of 2000; hereinafter referred to as the "Amending Act"), or under Article 43, paragraphs (1) through (3) (Statement of Change for Tax-Exempt Savings), Article 45, paragraph (1) (Statement of Discontinuance of Tax-Exempt Savings) or Article 47, paragraph (1) (Application for Succession to Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 of the Cabinet Order on Arrangement of Related Cabinet Orders, etc. Accompanying the Enforcement of the Act Partially Amending the Act on the Securitization of Specific Assets by Specific Purpose Companies, etc. (Cabinet Order No. 482 of 2000; hereinafter referred to as the "Amending Order"), that are submitted on or after the day this Ministerial Order comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the statements and application forms under Article 10, paragraph (1), (3) or (4) of the Income Tax Act before the amendment by the provisions of Article 3 of the Amending Act, or under Article 43, paragraphs (1) through (3), Article 45, paragraph (1) or Article 47, paragraph (1) of the Order for Enforcement of the Income Tax Act before the amendment by the provisions of Article 1 of the Amending Order, that were submitted before the Effective Date. machine translation, not official **第二項** 新規則別表第三（一）、別表第三（二）、別表第三（四）、別表第四（一）、別表第四（三）、別表第五（一）から別表第五（七）まで、別表第五（九）、別表第五（十）、別表第五（三十）、別表第七、別表第八（一）及び別表第八（二）に定める書式は、施行日以後に所得税法第二百二十条（源泉徴収に係る所得税の納付手続）、第二百二十四条第二項（利子、配当、償還金等の受領者の告知）、第二百二十五条（支払調書及び支払通知書）、第二百二十七条（信託に関する計算書）又は第二百二十八条第一項（名義人受領の配当所得等の調書）の規定により添付し、提出し、又は交付するこれらの規定に規定する計算書、告知書、調書及び通知書について適用し、施行日前に添付し、提出し、又は交付したこれらの計算書、告知書、調書及び通知書については、なお従前の例による。 suppl-4129-81/art-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-81/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4129-81/art-2/par-2 The forms prescribed in Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table IV (1), Appended Table IV (3), Appended Table V (1) through Appended Table V (7), Appended Table V (9), Appended Table V (10), Appended Table V (30), Appended Table VII, Appended Table VIII (1) and Appended Table VIII (2) of the New Regulation apply to the statements, paper-based notices, reports and written notices prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes), Article 224, paragraph (2) (Notice of Persons Receiving Interest, Dividends, Redemption Money, etc.), Article 225 (Payment Reports and Notice of Payment), Article 227 (Statement on Trusts) or Article 228, paragraph (1) (Report on Dividend Income Received by the Person of Record) of the Income Tax Act that are attached, submitted or delivered pursuant to those provisions on or after the Effective Date, and the provisions then in force continue to govern those statements, paper-based notices, reports and written notices that were attached, submitted or delivered before the Effective Date. machine translation, not official **第三項** 前二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告書、申込書、計算書、告知書、調書又は通知書に新規則別表第二（一）から別表第二（六）まで、別表第三（一）、別表第三（二）、別表第三（四）、別表第四（一）、別表第四（三）、別表第五（一）から別表第五（七）まで、別表第五（九）、別表第五（十）、別表第五（三十）、別表第七、別表第八（一）及び別表第八（二）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-4129-81/art-2/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-81/art-2/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4129-81/art-2/par-3 The forms prescribed in the preceding two paragraphs may, for the time being, be replaced with the statement, application form, statement, paper-based notice, report or written notice prescribed in the corresponding provision of the Regulation for Enforcement of the Income Tax Act before the amendment, with entries made in accordance with Appended Table II (1) through Appended Table II (6), Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table IV (1), Appended Table IV (3), Appended Table V (1) through Appended Table V (7), Appended Table V (9), Appended Table V (10), Appended Table V (30), Appended Table VII, Appended Table VIII (1) and Appended Table VIII (2) of the New Regulation. machine translation, not official --- ## Cites - suppl-4129-81/art-2/par-1: 所得税法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/income-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/art-10/par-1 - suppl-4129-81/art-2/par-1: 第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/en/income-tax-act/art-10/par-3 · https://japanlaw.org/l/340AC0000000033/art-10/par-3 - suppl-4129-81/art-2/par-1: 第四項 → 所得税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/income-tax-act/art-10/par-4 · https://japanlaw.org/l/340AC0000000033/art-10/par-4 - suppl-4129-81/art-2/par-1: 流動化に関する法律等の一部を改正する法律の施行に伴う関係政令の整備等に関する政令（平成十二年政令第四百八十二号。以下「改正令」という。）第一条 → e-Gov law 412CO0000000482, 第一条 (Article 1), art-1 — not held in this collection - suppl-4129-81/art-2/par-2: 所得税法第二百二十条 → 所得税法 第二百二十条 (Article 220), art-220 — https://japanlaw.org/en/income-tax-act/art-220 · https://japanlaw.org/l/340AC0000000033/art-220 - suppl-4129-81/art-2/par-2: 第二百二十四条第二項 → 所得税法 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/en/income-tax-act/art-224/par-2 · https://japanlaw.org/l/340AC0000000033/art-224/par-2 - suppl-4129-81/art-2/par-2: 第二百二十五条 → 所得税法 第二百二十五条 (Article 225), art-225 — https://japanlaw.org/en/income-tax-act/art-225 · https://japanlaw.org/l/340AC0000000033/art-225 - suppl-4129-81/art-2/par-2: 第二百二十七条 → 所得税法 第二百二十七条 (Article 227), art-227 — https://japanlaw.org/en/income-tax-act/art-227 · https://japanlaw.org/l/340AC0000000033/art-227 - suppl-4129-81/art-2/par-2: 第二百二十八条第一項 → 所得税法 第二百二十八条第一項 (Article 228, paragraph (1)), art-228/par-1 — https://japanlaw.org/en/income-tax-act/art-228/par-1 · https://japanlaw.org/l/340AC0000000033/art-228/par-1 - suppl-4129-81/art-2/par-3: 前二項 → 所得税法施行規則 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4129-81/art-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-81/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4129-81/art-2/par-1 - suppl-4129-81/art-2/par-3: 前二項 → 所得税法施行規則 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4129-81/art-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-81/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4129-81/art-2/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第二条第三項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4129-81/art-2/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4129-81/art-2/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-20261027T143811-090, 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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-005, 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