# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4169-26/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（貯蓄取扱機関等の営業所の長に提示する書類の範囲に関する経過措置） — address `suppl-4169-26/art-5` - 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-4169-26/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4169-26/art-5 - 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. --- ### 第五条（貯蓄取扱機関等の営業所の長に提示する書類の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Documents to Be Presented to the Head of a Business Office of a Savings Institution, etc. caption: machine translation, not official suppl-4169-26/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4169-26/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4169-26/art-5 **第一項** 新規則第八十一条の六第一項（貯蓄取扱機関等の営業所の長に提示する書類の範囲）（新規則第八十一条の二十第一項（株式等の譲渡の対価の支払者に提示する書類の範囲）及び第八十一条の二十五第一項（交付金銭等の交付者に提示する書類の範囲）において準用する場合を含む。）の規定は、施行日以後に新法第二百二十四条第一項（利子、配当、償還金等の受領者の告知）若しくは第二百二十四条の三第一項（株式等の譲渡の対価の受領者の告知）（同条第三項において準用する場合を含む。）の規定による告知又は新法第二百二十四条第二項若しくは第四項若しくは第二百二十四条の二（譲渡性預金の譲渡等に関する告知）の規定による告知書の提出の際に提示する新令第三百三十七条第二項（告知に係る住民票の写しその他の書類の提示等）の書類について適用し、施行日前に旧法第二百二十四条第一項（利子、配当、償還金等の受領者の告知）若しくは第二百二十四条の三第一項（株式等の譲渡の対価の受領者の告知）（同条第三項において準用する場合を含む。）の規定による告知又は旧法第二百二十四条第二項若しくは第四項若しくは第二百二十四条の二（譲渡性預金の譲渡等に関する告知）の規定による告知書の提出の際に提示した旧令第三百三十七条第二項（告知に係る住民票の写しその他の書類の提示等）の書類については、なお従前の例による。 suppl-4169-26/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4169-26/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4169-26/art-5/par-1 The provisions of Article 81-6, paragraph (1) (Scope of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) of the New Regulation (including the case where they apply mutatis mutandis pursuant to Article 81-20, paragraph (1) (Scope of Documents to Be Presented to the Payer of Consideration for the Transfer of Shares, etc.) and Article 81-25, paragraph (1) (Scope of Documents to Be Presented to the Person Delivering Monies or Other Property) of the New Regulation) apply to the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice) of the New Order that are presented, on or after the Effective Date, at the time of notice given pursuant to the provisions of Article 224, paragraph (1) (Notice by a Person Receiving Interest, Dividends, Redemption Money or a Similar Asset) or Article 224-3, paragraph (1) (Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) (including the case where they apply mutatis mutandis pursuant to paragraph (3) of that Article) of the New Act, or at the time of submission of a paper-based notice pursuant to the provisions of Article 224, paragraph (2) or (4) of the New Act or Article 224-2 (Notice Concerning the Transfer of Negotiable Deposits) of the New Act, and the provisions then in force continue to govern the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice) of the Former Order that were presented, before the Effective Date, at the time of notice given pursuant to the provisions of Article 224, paragraph (1) (Notice by a Person Receiving Interest, Dividends, Redemption Money or a Similar Asset) or Article 224-3, paragraph (1) (Notice by a Person Receiving Consideration for the Transfer of Shares, etc.) (including the case where they apply mutatis mutandis pursuant to paragraph (3) of that Article) of the Former Act, or at the time of submission of a paper-based notice pursuant to the provisions of Article 224, paragraph (2) or (4) of the Former Act or Article 224-2 (Notice Concerning the Transfer of Negotiable Deposits) of the Former Act. machine translation, not official --- ## Cites - suppl-4169-26/art-5/par-1: 新規則第八十一条の六第一項 → 所得税法施行規則 第八十一条の六第一項 (Article 81-6, paragraph (1)), art-81-6/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1 - suppl-4169-26/art-5/par-1: 新規則第八十一条の二十第一項 → 所得税法施行規則 第八十一条の二十第一項 (Article 81-20, paragraph (1)), art-81-20/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-20/par-1 · https://japanlaw.org/l/340M50000040011/art-81-20/par-1 - suppl-4169-26/art-5/par-1: 第八十一条の二十五第一項 → 所得税法施行規則 第八十一条の二十五第一項 (Article 81-25, paragraph (1)), art-81-25/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-25/par-1 · https://japanlaw.org/l/340M50000040011/art-81-25/par-1 --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-093, 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