# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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- 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-4159-27`
- 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-4159-27
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4159-27
- 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.

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## 附　則 平成一五年三月三一日財務省令第二七号
<sup>suppl-4159-27 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27 · https://japanlaw.org/l/340M50000040011/suppl-4159-27</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4159-27/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-1</sup>

**第一項**  この省令は、平成十五年四月一日から施行する。ただし、目次の改正規定（「公益信託」を「公益信託等」に改める部分を除く。）、第五条の改正規定、第二編第一章第三節第一款の次に一款を加える改正規定、第四十条第二号の改正規定、第五十三条第一項第一号の改正規定、第八十一条の五の改正規定、第八十一条の九の改正規定、第八十一条の十九の改正規定、第八十一条の二十三の改正規定、第九十二条第二項の改正規定、別表第三（一）の改正規定（同表の備考中５を６とし、４を５とし、同表の備考３の次に次のように加える改正規定を除く。）、別表第三（二）の改正規定（同表の備考中「第８条の４第１項」を「第８条の５第１項第５号」に改める部分に限る。）、別表第三（四）の改正規定（同表及び同表の備考中「私募投資信託等」を「公募投資信託等」に改める部分及び「公募投資信託等」を「私募公社債等運用投資信託等」に改める部分に限る。）、別表第五（二十七）の改正規定、別表第八（二）の改正規定並びに附則第三条、第四条第二項及び第四項並びに第五条の規定は、平成十六年一月一日から施行する。
<sup>suppl-4159-27/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2003; provided, however, that the provisions amending the table of contents (excluding the part that amends "public interest trust" to "public interest trust, etc."), the provisions amending Article 5, the provisions adding one subsection following Part II, Chapter I, Section 3, Subsection 1, the provisions amending Article 40, item (ii), the provisions amending Article 53, paragraph (1), item (i), the provisions amending Article 81-5, the provisions amending Article 81-9, the provisions amending Article 81-19, the provisions amending Article 81-23, the provisions amending Article 92, paragraph (2), the provisions amending Appended Table III (1) (excluding the provisions that amend "5" to "6" and "4" to "5" in the Remarks to that table and add the following after Note 3 of the Remarks to that table), the provisions amending Appended Table III (2) (limited to the part that amends "Article 8-4, paragraph (1)" to "Article 8-5, paragraph (1), item (v)" in the Remarks to that table), the provisions amending Appended Table III (4) (limited to the part that amends "privately placed Investment Trust, etc." to "publicly offered Investment Trust, etc." and the part that amends "publicly offered Investment Trust, etc." to "privately placed public and corporate bond or similar interest management Investment Trust, etc." in that table and the Remarks to that table), the provisions amending Appended Table V (27), the provisions amending Appended Table VIII (2), and the provisions of Article 3, Article 4, paragraphs (2) and (4) and Article 5 of the Supplementary Provisions, come into effect as of January 1, 2004.
<sup>machine translation, not official</sup>

### 第二条（公共法人等及び公益信託等に係る非課税申告書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in a Return for Exemption from Taxation Pertaining to Public Corporations, etc. and Public Interest Trusts, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4159-27/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-2</sup>

**第一項**  所得税法等の一部を改正する法律（平成十五年法律第八号。以下「改正法」という。）附則第二条第二項（公共法人等及び公益信託等に係る非課税に関する経過措置）の規定の適用がある場合における改正後の所得税法施行規則（以下「新規則」という。）第十六条の二（公共法人等及び公益信託等に係る非課税申告書の記載事項）の規定の適用については、同条第二号中「又は令第五十条の二各号」とあるのは「、所得税法施行令の一部を改正する政令（平成十五年政令第百三十号）による改正前の所得税法施行令第五十条の二第一項各号」と、「受益証券」とあるのは「受益証券又は同条第二項に規定する投資口」とする。
<sup>suppl-4159-27/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-2/par-1</sup>
In the case where the provisions of Article 2, paragraph (2) of the Supplementary Provisions (Transitional Measures Concerning Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003; hereinafter referred to as the "Amending Act") apply, with regard to the application of the provisions of Article 16-2 (Matters to Be Entered in a Statement of Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation"), in item (ii) of that Article, "or each item of Article 50-2 of the Order" is deemed to be replaced with ", each item of Article 50-2, paragraph (1) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 130 of 2003)", and "beneficiary certificate" is deemed to be replaced with "beneficiary certificate or the investment unit prescribed in paragraph (2) of that Article".
<sup>machine translation, not official</sup>

### 第三条（支払通知書の交付に関する経過措置） — Transitional Measures Concerning the Delivery of Notices of Payment
<sup>caption: machine translation, not official</sup>
<sup>suppl-4159-27/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-3</sup>

**第一項**  新規則第九十二条第二項（オープン型の証券投資信託の収益の分配等の通知書）の規定は、平成十六年一月一日以後に購入をする改正法第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第二百二十五条第二項（支払通知書）に規定する証券投資信託の受益証券に係る収益の分配について交付する同項に規定する通知書について適用し、同日前に購入をした当該証券投資信託の受益証券に係る収益の分配について交付した当該通知書については、なお従前の例による。
<sup>suppl-4159-27/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-3/par-1</sup>
The provisions of Article 92, paragraph (2) (Written Notice of Distribution of Proceeds, etc. of Open-Ended Securities Investment Trusts) of the New Regulation apply to the written notice prescribed in Article 225, paragraph (2) (Notice of Payment) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "New Act") that is delivered with respect to a distribution of proceeds pertaining to a beneficiary certificate of a Securities Investment Trust purchased on or after January 1, 2004, and the provisions then in force continue to govern that written notice delivered with respect to a distribution of proceeds pertaining to a beneficiary certificate of a Securities Investment Trust purchased before that date.
<sup>machine translation, not official</sup>

### 第四条（書式に関する経過措置） — Transitional Measures Concerning Forms
<sup>caption: machine translation, not official</sup>
<sup>suppl-4159-27/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4</sup>

**第一項**  別表第三（一）の改正規定（同表の備考中５を６とし、４を５とし、同表の備考３の次に次のように加える改正規定に限る。）、別表第三（二）の改正規定（同表の備考中「第８条の４第１項」を「第８条の５第１項第５号」に改める部分を除く。）及び別表第三（四）の改正規定（同表及び同表の備考中「私募投資信託等」を「公募投資信託等」に改める部分及び「公募投資信託等」を「私募公社債等運用投資信託等」に改める部分を除く。）による新規則別表第三（一）、別表第三（二）及び別表第三（四）に定める書式は、この省令の施行の日（以下「施行日」という。）以後に新法第二百二十条（源泉徴収に係る所得税の納付手続）の規定により添付する同条に規定する計算書について適用し、施行日前に添付した当該計算書については、なお従前の例による。
<sup>suppl-4159-27/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-1</sup>
The forms specified in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation as amended by the provisions amending Appended Table III (1) (limited to the provisions that amend "5" to "6" and "4" to "5" in the Remarks to that table and add the following after Note 3 of the Remarks to that table), the provisions amending Appended Table III (2) (excluding the part that amends "Article 8-4, paragraph (1)" to "Article 8-5, paragraph (1), item (v)" in the Remarks to that table) and the provisions amending Appended Table III (4) (excluding the part that amends "privately placed Investment Trust, etc." to "publicly offered Investment Trust, etc." and the part that amends "publicly offered Investment Trust, etc." to "privately placed public and corporate bond or similar interest management Investment Trust, etc." in that table and the Remarks to that table) apply to the statement prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the New Act that is attached pursuant to that Article on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern that statement attached before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  別表第三（一）の改正規定（同表の備考中５を６とし、４を５とし、同表の備考３の次に次のように加える改正規定を除く。）、別表第三（二）の改正規定（同表の備考中「第８条の４第１項」を「第８条の５第１項第５号」に改める部分に限る。）及び別表第三（四）の改正規定（同表及び同表の備考中「私募投資信託等」を「公募投資信託等」に改める部分及び「公募投資信託等」を「私募公社債等運用投資信託等」に改める部分に限る。）による新規則別表第三（一）、別表第三（二）及び別表第三（四）に定める書式は、平成十六年一月一日以後に新法第二百二十条の規定により添付する同条に規定する計算書について適用し、同日前に添付した当該計算書については、なお従前の例による。
<sup>suppl-4159-27/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-2</sup>
The forms specified in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation as amended by the provisions amending Appended Table III (1) (excluding the provisions that amend "5" to "6" and "4" to "5" in the Remarks to that table and add the following after Note 3 of the Remarks to that table), the provisions amending Appended Table III (2) (limited to the part that amends "Article 8-4, paragraph (1)" to "Article 8-5, paragraph (1), item (v)" in the Remarks to that table) and the provisions amending Appended Table III (4) (limited to the part that amends "privately placed Investment Trust, etc." to "publicly offered Investment Trust, etc." and the part that amends "publicly offered Investment Trust, etc." to "privately placed public and corporate bond or similar interest management Investment Trust, etc." in that table and the Remarks to that table) apply to the statement prescribed in Article 220 of the New Act that is attached pursuant to that Article on or after January 1, 2004, and the provisions then in force continue to govern that statement attached before that date.
<sup>machine translation, not official</sup>

**第三項**  新規則別表第三（五）、別表第五（四）、別表第五（八）及び別表第六（一）に定める書式は、施行日以後に新法第二百二十条、第二百二十五条第一項（支払調書）及び第二百二十六条第一項（源泉徴収票）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、調書及び源泉徴収票について適用し、施行日前に添付し、提出し、又は交付したこれらの計算書、調書及び源泉徴収票については、なお従前の例による。
<sup>suppl-4159-27/art-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-3</sup>
The forms specified in Appended Table III (5), Appended Table V (4), Appended Table V (8) and Appended Table VI (1) of the New Regulation apply to the statements, reports and Withholding slips prescribed in Article 220, Article 225, paragraph (1) (Payment Reports) and Article 226, paragraph (1) (Withholding Slips) of the New 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, reports and Withholding slips that were attached, submitted or delivered before the Effective Date.
<sup>machine translation, not official</sup>

**第四項**  新規則別表第五（二十七）及び別表第八（二）に定める書式は、平成十六年一月一日以後に新法第二百二十条、第二百二十五条第一項及び第二百二十八条（名義人受領の配当所得等の調書）の規定により添付し、又は提出するこれらの規定に規定する計算書及び調書について適用し、施行日前に添付し、又は提出したこれらの計算書及び調書については、なお従前の例による。
<sup>suppl-4159-27/art-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-4</sup>
The forms specified in Appended Table V (27) and Appended Table VIII (2) of the New Regulation apply to the statements and reports prescribed in Article 220, Article 225, paragraph (1) and Article 228 (Reports on Dividend Income, etc. Received by the Person of Record) of the New Act that are attached or submitted pursuant to those provisions on or after January 1, 2004, and the provisions then in force continue to govern those statements and reports that were attached or submitted before the Effective Date.
<sup>machine translation, not official</sup>

**第五項**  前各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、調書又は源泉徴収票に、新規則別表第三（一）、別表第三（二）、別表第三（四）、別表第三（五）、別表第五（四）、別表第五（八）、別表第五（二十七）、別表第六（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。
<sup>suppl-4159-27/art-4/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-5</sup>
For the time being, the forms prescribed in the preceding paragraphs may be replaced by the statements, reports or Withholding slips specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to the amendment, with entries made in them in accordance with Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table III (5), Appended Table V (4), Appended Table V (8), Appended Table V (27), Appended Table VI (1) and Appended Table VIII (2) of the New Regulation.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4159-27/art-1/par-1: 附則第三条 → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-4159-27/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-3
- suppl-4159-27/art-1/par-1: 第四条第二項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4159-27/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-2
- suppl-4159-27/art-1/par-1: 第四項 → 所得税法施行規則 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4159-27/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-4
- suppl-4159-27/art-2/par-1: 第十六条の二 → 所得税法施行規則 第十六条の二 (Article 16-2), art-16-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2 · https://japanlaw.org/l/340M50000040011/art-16-2
- suppl-4159-27/art-2/par-1: 同条第二号 → 所得税法施行規則 第十六条の二第一項第二号 (Article 16-2, paragraph (1), item (ii)), art-16-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-16-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-2
- suppl-4159-27/art-2/par-1: 令第五十条の二 → e-Gov law 340CO0000000096, 第五十条の二 (Article 50-2), art-50-2 — not held in this collection
- suppl-4159-27/art-3/par-1: 新規則第九十二条第二項 → 所得税法施行規則 第九十二条第二項 (Article 92, paragraph (2)), art-92/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-92/par-2 · https://japanlaw.org/l/340M50000040011/art-92/par-2
- suppl-4159-27/art-3/par-1: 第二百二十五条第二項 → 所得税法 第二百二十五条第二項 (Article 225, paragraph (2)), art-225/par-2 — https://japanlaw.org/en/income-tax-act/art-225/par-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-2
- suppl-4159-27/art-4/par-5: 前各項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4159-27/art-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-1
- suppl-4159-27/art-4/par-5: 前各項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4159-27/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-2
- suppl-4159-27/art-4/par-5: 前各項 → 所得税法施行規則 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4159-27/art-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-3
- suppl-4159-27/art-4/par-5: 前各項 → 所得税法施行規則 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4159-27/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-4

## Cited by

2 provisions cite 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-4159-27/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-1/par-1
- 所得税法施行規則 附則第四条第五項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4159-27/art-4/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4159-27/art-4/par-5

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## 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