# 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-4139-27. 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-4139-27` - 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-4139-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4139-27 - 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 平成一三年三月三〇日財務省令第二七号 suppl-4139-27 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-27 · https://japanlaw.org/l/340M50000040011/suppl-4139-27 **第一項** この省令は、平成十三年三月三十一日から施行する。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-4139-27/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-27/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4139-27/par-1 This Ministerial Order comes into effect as of March 31, 2001; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items. machine translation, not official **一** 第三条の六第二項第十五号の改正規定　予防接種法の一部を改正する法律（平成十三年法律第百十六号）の施行の日 suppl-4139-27/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-27/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4139-27/par-1/item-1 The provisions amending Article 3-6, paragraph (2), item (xv): the date of enforcement of the Act Partially Amending the Immunization Act (Act No. 116 of 2001); machine translation, not official **二** 第三十五条の二から第三十六条の二までの改正規定、第九十三条第一項の改正規定、別表第五（三十）の表の備考２（２）の改正規定（「第３７条の１３の２第１項」を「第３７条の１４第１項」に改める部分に限る。）、同表の備考２（５）の改正規定、同表の備考２（７）の改正規定及び別表第六（一）の改正規定　平成十三年四月一日 suppl-4139-27/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-27/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4139-27/par-1/item-2 The provisions amending Articles 35-2 through 36-2, the provisions amending Article 93, paragraph (1), the provisions amending Note 2 (2) of the Remarks to the table of Appended Table V (30) (limited to the portion replacing "Article 37-13-2, paragraph (1)" with "Article 37-14, paragraph (1)"), the provisions amending Note 2 (5) of the Remarks to that table, the provisions amending Note 2 (7) of the Remarks to that table, and the provisions amending Appended Table VI (1): April 1, 2001. 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。）第八十三条第一項及び第二項（配当等の支払調書）並びに第九十条の三（交付金銭等の支払調書）の規定並びに新規則別表第三（一）、別表第三（二）、別表第三（四）及び別表第五（七）から別表第五（二十八）までに定める書式は、平成十三年四月一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）又は第二百二十五条（支払調書及び支払通知書）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、調書及び通知書について適用し、同日前に添付し、提出し、又は交付したこれらの計算書、調書及び通知書については、なお従前の例による。 suppl-4139-27/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-27/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4139-27/par-2 The provisions of Article 83, paragraphs (1) and (2) (Payment Report on Dividends and Similar Income) and Article 90-3 (Payment Report on Delivered Money, etc.) of the amended Regulation for Enforcement of the Income Tax Act (hereinafter referred to as the "New Regulation"), and the forms prescribed in Appended Table III (1), Appended Table III (2), Appended Table III (4), and Appended Table V (7) through Appended Table V (28) of the New Regulation, apply to the statements, reports and written notices prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes) or Article 225 (Payment Reports and Notice of Payment) of the Income Tax Act that are attached, submitted or delivered pursuant to those provisions on or after April 1, 2001, and the provisions then in force continue to govern those statements, reports and written notices that were attached, submitted or delivered before that day. machine translation, not official **第三項** 前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計算書、調書又は通知書に新規則別表第三（一）、別表第三（二）、別表第三（四）及び別表第五（七）から別表第五（二十八）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-4139-27/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-27/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4139-27/par-3 The forms prescribed in the preceding paragraph may, for the time being, be replaced with the statement, 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 III (1), Appended Table III (2), Appended Table III (4) and Appended Table V (7) through Appended Table V (28) of the New Regulation. machine translation, not official --- ## Cites - suppl-4139-27/par-2: 第八十三条第一項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-83/par-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1 - suppl-4139-27/par-2: 第二項 → 所得税法施行規則 第八十三条第二項 (Article 83, paragraph (2)), art-83/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-83/par-2 · https://japanlaw.org/l/340M50000040011/art-83/par-2 - suppl-4139-27/par-2: 第九十条の三 → 所得税法施行規則 第九十条の三 (Article 90-3), art-90-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-3 · https://japanlaw.org/l/340M50000040011/art-90-3 - suppl-4139-27/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-4139-27/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-4139-27/par-3: 前項 → 所得税法施行規則 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-4139-27/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-27/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4139-27/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-27/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4139-27/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