# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-46/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（書式に関する経過措置） — address `suppl-4149-46/art-6` - 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-4149-46/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4149-46/art-6 - 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. --- ### 第六条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-4149-46/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-46/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4149-46/art-6 **第一項** 第四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。）別表第五（七）に定める書式は、この省令の施行の日以後に所得税法第二百二十五条の規定により提出し、又は交付する同条に規定する調書又は通知書について適用し、同日前に提出し、又は交付した当該調書又は通知書については、なお従前の例による。 suppl-4149-46/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-46/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-46/art-6/par-1 The form specified in Appended Table V (7) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 4 (referred to as the "New Regulation for Enforcement of the Income Tax Act" in the following paragraph) applies to the reports or written notices prescribed in Article 225 of the Income Tax Act that are submitted or delivered pursuant to that Article on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern those reports or written notices that were submitted or delivered before that date. machine translation, not official **第二項** 前項に規定する書式は、当分の間、第四条の規定による改正前の所得税法施行規則別表第五（七）に定める調書又は通知書に、新所得税法施行規則別表第五（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-4149-46/art-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-46/art-6/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-46/art-6/par-2 For the time being, the form prescribed in the preceding paragraph may be replaced by the report or written notice specified in Appended Table V (7) of the Regulation for Enforcement of the Income Tax Act prior to the amendment by the provisions of Article 4, with entries made in it in accordance with Appended Table V (7) of the New Regulation for Enforcement of the Income Tax Act. machine translation, not official --- ## Cites - suppl-4149-46/art-6/par-1: 次項 → 所得税法施行規則 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4149-46/art-6/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-46/art-6/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-46/art-6/par-2 - suppl-4149-46/art-6/par-1: 所得税法第二百二十五条 → 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-4149-46/art-6/par-2: 前項 → 所得税法施行規則 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4149-46/art-6/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-46/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-46/art-6/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第六条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-46/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-46/art-6/par-1 - 所得税法施行規則 附則第六条第二項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4149-46/art-6/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-46/art-6/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-20261027T143811-092, 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-20261027T143811-092, 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