# 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-4139-55. 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-4139-55` - 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-4139-55 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4139-55 - 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 平成一三年九月一四日財務省令第五五号 suppl-4139-55 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-55 · https://japanlaw.org/l/340M50000040011/suppl-4139-55 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4139-55/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-55/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4139-55/art-1 **第一項** この省令は、平成十三年十月一日から施行する。 suppl-4139-55/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-55/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4139-55/art-1/par-1 This Ministerial Order comes into effect as of October 1, 2001. 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-4139-55/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-55/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4139-55/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（次項において「新所得税法施行規則」という。）第九十三条第一項及び第九十六条第一項の規定並びに別表第五（七）、別表第五（二十八）、別表第六（一）及び別表第七に定める書式は、この省令の施行の日（以下「施行日」という。）以後に所得税法第二百二十五条から第二百二十七条まで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調書、通知書、源泉徴収票及び計算書について適用し、施行日前に提出し、又は交付したこれらの調書、通知書、源泉徴収票及び計算書については、なお従前の例による。 suppl-4139-55/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-55/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4139-55/art-2/par-1 The provisions of Article 93, paragraph (1) and Article 96, paragraph (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (referred to as the "New Regulation for Enforcement of the Income Tax Act" in the following paragraph), and the forms prescribed in Appended Table V (7), Appended Table V (28), Appended Table VI (1) and Appended Table VII, apply to the reports, written notices, Withholding receipts and statements prescribed in Articles 225 through 227 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 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those reports, written notices, Withholding receipts and statements that were submitted or delivered 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の相当の規定に定める調書、通知書、源泉徴収票又は計算書に新所得税法施行規則別表第五（七）、別表第五（二十八）、別表第六（一）及び別表第七に準じて、記載したものをもってこれに代えることができる。 suppl-4139-55/art-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-55/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4139-55/art-2/par-2 The forms prescribed in the preceding paragraph may, for the time being, be replaced with the report, written notice, Withholding receipt or statement prescribed in the corresponding provision of the Regulation for Enforcement of the Income Tax Act before the amendment by the provisions of Article 1, with entries made in accordance with Appended Table V (7), Appended Table V (28), Appended Table VI (1) and Appended Table VII of the New Regulation for Enforcement of the Income Tax Act. machine translation, not official --- ## Cites - suppl-4139-55/art-2/par-1: 次項 → 所得税法施行規則 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4139-55/art-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-55/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4139-55/art-2/par-2 - suppl-4139-55/art-2/par-1: 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-4139-55/art-2/par-1: 第九十六条第一項 → 所得税法施行規則 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1 · https://japanlaw.org/l/340M50000040011/art-96/par-1 - suppl-4139-55/art-2/par-1: 所得税法第二百二十五条から第二百二十七条まで → 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-4139-55/art-2/par-1: 所得税法第二百二十五条から第二百二十七条まで → 所得税法 第二百二十六条 (Article 226), art-226 — https://japanlaw.org/en/income-tax-act/art-226 · https://japanlaw.org/l/340AC0000000033/art-226 - suppl-4139-55/art-2/par-1: 所得税法第二百二十五条から第二百二十七条まで → 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-4139-55/art-2/par-2: 前項 → 所得税法施行規則 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4139-55/art-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-55/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4139-55/art-2/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第二条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-55/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4139-55/art-2/par-1 - 所得税法施行規則 附則第二条第二項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4139-55/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4139-55/art-2/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-20261027T143811-090, 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-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