# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（書式に関する経過措置） — address `suppl-4189-18/art-9` - 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-4189-18/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9 - 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. --- ### 第九条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-4189-18/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9 **第一項** 新規則別表第一（一）及び別表第一（三）に定める書式は、施行日以後に提出する新規則第三条の十三（非課税郵便貯金申込書等の書式）に規定する申込書について適用し、施行日前に提出した当該申込書については、なお従前の例による。 suppl-4189-18/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-1 The forms prescribed in Appended Table I (1) and Appended Table I (3) of the New Regulation apply to the application form prescribed in Article 3-13 (Forms of Applications for Tax-Exempt Postal Savings, etc.) of the New Regulation that is submitted on or after the Effective Date, and the provisions then in force continue to govern that application form that was submitted before the Effective Date. machine translation, not official **第二項** 新規則別表第三（一）、別表第五（十三）、別表第五（十五）、別表第五（十八）及び別表第五（二十三）に定める書式は、施行日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）及び第二百二十五条第一項（支払調書及び支払通知書）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、又は提出した当該計算書及び調書については、なお従前の例による。 suppl-4189-18/art-9/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-2 The forms prescribed in Appended Table III (1), Appended Table V (13), Appended Table V (15), Appended Table V (18) and Appended Table V (23) of the New Regulation apply to the statements and reports prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes) and Article 225, paragraph (1) (Payment Reports and Notice of Payment) of the New Act that are attached or submitted pursuant to those provisions on or after the Effective Date, and the provisions then in force continue to govern those statements and reports that were attached or submitted before the Effective Date. machine translation, not official **第三項** 別表第五（七）の改正規定（同表中「自己の株式の取得等の場合の」を「配当等とみなす金額に関する」に改める部分、同表の備考１に係る部分、同表の備考２（２）（ロ）に係る部分、同表の備考２（３）（ハ）中「掲げる資本若しくは出資の減少」を「掲げる資本の払戻し」に、「当該資本若しくは出資の減少又は」を「当該資本の払戻し又は当該」に改める部分、同表の備考２（４）（ハ）に係る部分並びに同表の備考２（８）中「資本若しくは出資の減少」を「資本の払戻し」に改める部分及び「脱退」を「脱退、組織変更」に改める部分を除く。）及び別表第五（二十九）の改正規定（同表の備考１に係る部分、同表の備考２（２）（ロ）に係る部分、同表の備考２（３）に係る部分、同表の備考２（４）（ハ）に係る部分、同表の備考２（４）（ホ）中「自己の株式」の次に「又は出資」を加える部分、同表の備考２（４）に次のように加える部分、同表の備考２（６）に係る部分及び同表の備考２（８）に係る部分（「、株式の消却」を削る部分及び「退社」を「自己の出資の取得、出資の消却、出資の払戻し、退社」に改める部分を除く。）を除く。）による新規則別表第五（七）及び別表第五（二十九）に定める書式は、施行日以後に新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及び通知書について適用し、施行日前に提出し、又は交付した当該調書及び通知書については、なお従前の例による。 suppl-4189-18/art-9/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-3 The forms prescribed in Appended Table V (7) and Appended Table V (29) of the New Regulation as amended by the provisions amending Appended Table V (7) (excluding the portion replacing "in the case of acquisition of own shares, etc." in that table with "concerning amounts deemed to be dividends, etc.", the portion pertaining to Note 1 of that table, the portion pertaining to Note 2 (2) (b) of that table, the portion in Note 2 (3) (c) of that table replacing "reduction of capital or contributions listed" with "return of capital listed" and "that reduction of capital or contributions or" with "that return of capital or that", the portion pertaining to Note 2 (4) (c) of that table, and the portion in Note 2 (8) of that table replacing "reduction of capital or contributions" with "return of capital" and the portion replacing "withdrawal" with "withdrawal, organizational change") and the provisions amending Appended Table V (29) (excluding the portion pertaining to Note 1 of that table, the portion pertaining to Note 2 (2) (b) of that table, the portion pertaining to Note 2 (3) of that table, the portion pertaining to Note 2 (4) (c) of that table, the portion in Note 2 (4) (e) of that table adding "or contributions" after "own shares", the portion adding the following to Note 2 (4) of that table, the portion pertaining to Note 2 (6) of that table, and the portion pertaining to Note 2 (8) of that table (excluding the portion deleting ", cancellation of shares" and the portion replacing "withdrawal from membership" with "acquisition of own contributions, cancellation of contributions, return of contributions, withdrawal from membership")), apply to the reports and written notices prescribed in Article 225 of the New Act that are submitted or delivered pursuant to that Article on or after the Effective Date, and the provisions then in force continue to govern those reports and written notices that were submitted or delivered before the Effective Date. machine translation, not official **第四項** 新規則別表第三（二）から別表第三（四）まで、別表第四（二）、別表第五（三）、別表第九（一）及び別表第九（二）に定める書式は、会社法施行日以後に新法第二百二十条、第二百二十四条第二項（配当等の受領者の告知）、第二百二十五条第一項、第二百二十八条の二（新株予約権の行使に関する調書）及び第二百二十八条の三（株式無償割当てに関する調書）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、告知書及び調書について適用し、会社法施行日前に添付し、又は提出した当該計算書、告知書及び調書については、なお従前の例による。 suppl-4189-18/art-9/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-4 The forms prescribed in Appended Table III (2) through Appended Table III (4), Appended Table IV (2), Appended Table V (3), Appended Table IX (1) and Appended Table IX (2) of the New Regulation apply to the statements, paper-based notices and reports prescribed in Article 220, Article 224, paragraph (2) (Notice of Persons Receiving Dividends, etc.), Article 225, paragraph (1), Article 228-2 (Report on Exercise of Stock Acquisition Rights) and Article 228-3 (Report on Allotment of Shares Without Contribution) of the New Act that are attached or submitted pursuant to those provisions on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern those statements, paper-based notices and reports that were attached or submitted before the Effective Date of the Companies Act. machine translation, not official **第五項** 別表第五（七）の改正規定（同表中「自己の株式の取得等の場合の」を「配当等とみなす金額に関する」に改める部分、同表の備考１に係る部分、同表の備考２（２）（ロ）に係る部分、同表の備考２（３）（ハ）中「掲げる資本若しくは出資の減少」を「掲げる資本の払戻し」に、「当該資本若しくは出資の減少又は」を「当該資本の払戻し又は当該」に改める部分、同表の備考２（４）（ハ）に係る部分並びに同表の備考２（８）中「資本若しくは出資の減少」を「資本の払戻し」に改める部分及び「脱退」を「脱退、組織変更」に改める部分に限る。）、別表第五（二十八）の改正規定（同表の備考２（２）中「、同法第３７条の１４第１項に規定する株式交換等（以下この表において「株式交換等」という。）により移転があつた同項に規定する特定子会社株式（以下この表において「特定子会社株式」という。）については特定子会社株式」を削る部分及び同表の備考２（６）を削り、同表の備考２（７）を同表の備考２（６）とし、同表の備考２（８）から（１０）までを削る部分を除く。）及び別表第五（二十九）の改正規定（同表の備考１に係る部分、同表の備考２（２）（ロ）に係る部分、同表の備考２（３）に係る部分、同表の備考２（４）（ハ）に係る部分、同表の備考２（４）（ホ）中「自己の株式」の次に「又は出資」を加える部分、同表の備考２（４）に次のように加える部分、同表の備考２（６）に係る部分及び同表の備考２（８）に係る部分（「、株式の消却」を削る部分及び「退社」を「自己の出資の取得、出資の消却、出資の払戻し、退社」に改める部分を除く。）に限る。）による新規則別表第五（七）、別表第五（二十八）及び別表第五（二十九）に定める書式は、会社法施行日以後に新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及び通知書について適用し、会社法施行日前に提出し、又は交付した当該調書及び通知書については、なお従前の例による。 suppl-4189-18/art-9/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-5 The forms prescribed in Appended Table V (7), Appended Table V (28) and Appended Table V (29) of the New Regulation as amended by the provisions amending Appended Table V (7) (limited to the portion replacing "in the case of acquisition of own shares, etc." in that table with "concerning amounts deemed to be dividends, etc.", the portion pertaining to Note 1 of that table, the portion pertaining to Note 2 (2) (b) of that table, the portion in Note 2 (3) (c) of that table replacing "reduction of capital or contributions listed" with "return of capital listed" and "that reduction of capital or contributions or" with "that return of capital or that", the portion pertaining to Note 2 (4) (c) of that table, and the portion in Note 2 (8) of that table replacing "reduction of capital or contributions" with "return of capital" and the portion replacing "withdrawal" with "withdrawal, organizational change"), the provisions amending Appended Table V (28) (excluding the portion in Note 2 (2) of that table deleting ", for the specified subsidiary shares prescribed in Article 37-14, paragraph (1) of that Act (hereinafter in this table referred to as 'specified subsidiary shares') that were transferred through a share exchange, etc. prescribed in that paragraph (hereinafter in this table referred to as 'share exchange, etc.'), specified subsidiary shares" and the portion deleting Note 2 (6) of that table, redesignating Note 2 (7) of that table as Note 2 (6) of that table, and deleting Note 2 (8) through (10) of that table) and the provisions amending Appended Table V (29) (limited to the portion pertaining to Note 1 of that table, the portion pertaining to Note 2 (2) (b) of that table, the portion pertaining to Note 2 (3) of that table, the portion pertaining to Note 2 (4) (c) of that table, the portion in Note 2 (4) (e) of that table adding "or contributions" after "own shares", the portion adding the following to Note 2 (4) of that table, the portion pertaining to Note 2 (6) of that table, and the portion pertaining to Note 2 (8) of that table (excluding the portion deleting ", cancellation of shares" and the portion replacing "withdrawal from membership" with "acquisition of own contributions, cancellation of contributions, return of contributions, withdrawal from membership")), apply to the reports and written notices prescribed in Article 225 of the New Act that are submitted or delivered pursuant to that Article on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern those reports and written notices that were submitted or delivered before the Effective Date of the Companies Act. machine translation, not official **第六項** 会社法施行日から平成十八年九月三十日までの間における新規則別表第五（二十八）の表の備考２（２）の規定の適用については、同表の備考２（２）中「株式（法人税法第２条第１２号の６の３に規定する株式交換完全子法人の株式については株式交換完全子法人株式、同条第１２号の６の５に規定する株式移転完全子法人の株式については株式移転完全子法人株式、」とあるのは、「株式（」とする。 suppl-4189-18/art-9/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-6 With regard to the application of the provisions of Note 2 (2) of the Remarks to the table of Appended Table V (28) of the New Regulation during the period from the Effective Date of the Companies Act to September 30, 2006, the phrase "shares (for the shares of a wholly owned subsidiary corporation in a share exchange prescribed in Article 2, item (xii)-6-3 of the Corporation Tax Act, shares of the wholly owned subsidiary corporation in a share exchange; for the shares of a wholly owned subsidiary corporation in a share transfer prescribed in item (xii)-6-5 of that Article, shares of the wholly owned subsidiary corporation in a share transfer," in Note 2 (2) of that table is deemed to be replaced with "shares (". machine translation, not official **第七項** 新規則別表第三（五）、別表第五（十二）及び別表第五（十四）に定める書式は、平成十九年一月一日以後に新法第二百二十条及び第二百二十五条第一項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、同日前に添付し、又は提出した当該計算書及び調書については、なお従前の例による。 suppl-4189-18/art-9/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-7 The forms prescribed in Appended Table III (5), Appended Table V (12) and Appended Table V (14) of the New Regulation apply to the statements and reports prescribed in Article 220 and Article 225, paragraph (1) of the New Act that are attached or submitted pursuant to those provisions on or after January 1, 2007, and the provisions then in force continue to govern those statements and reports that were attached or submitted before that day. machine translation, not official **第八項** 別表第五（二十八）の改正規定（同表の備考２（２）中「、同法第３７条の１４第１項に規定する株式交換等（以下この表において「株式交換等」という。）により移転があつた同項に規定する特定子会社株式（以下この表において「特定子会社株式」という。）については特定子会社株式」を削る部分及び同表の備考２（６）を削り、同表の備考２（７）を同表の備考２（６）とし、同表の備考２（８）から（１０）までを削る部分に限る。）による新規則別表第五（二十八）に定める書式は、平成十八年十月一日以後に新法第二百二十五条第一項の規定により提出する同項に規定する調書について適用し、同日前に提出した当該調書については、なお従前の例による。 suppl-4189-18/art-9/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-8 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-8 The form prescribed in Appended Table V (28) of the New Regulation as amended by the provisions amending Appended Table V (28) (limited to the portion in Note 2 (2) of that table deleting ", for the specified subsidiary shares prescribed in Article 37-14, paragraph (1) of that Act (hereinafter in this table referred to as 'specified subsidiary shares') that were transferred through a share exchange, etc. prescribed in that paragraph (hereinafter in this table referred to as 'share exchange, etc.'), specified subsidiary shares" and the portion deleting Note 2 (6) of that table, redesignating Note 2 (7) of that table as Note 2 (6) of that table, and deleting Note 2 (8) through (10) of that table), applies to the reports prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to that paragraph on or after October 1, 2006, and the provisions then in force continue to govern those reports that were submitted before that day. machine translation, not official **第九項** 新規則別表第六（一）に定める書式は、平成十九年以後の各年において支払の確定した新法第二百二十六条第一項（源泉徴収票）に規定する給与等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第一項に規定する源泉徴収票について適用し、平成十八年以前の各年において支払の確定した旧法第二百二十六条第一項（源泉徴収票）に規定する給与等について同項の規定により提出し、又は交付する同項に規定する源泉徴収票については、なお従前の例による。 suppl-4189-18/art-9/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-9 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-9 The form prescribed in Appended Table VI (1) of the New Regulation applies to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the New Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in Article 226, paragraph (1) of the New Act for which payment was finalized in each year from 2007 on, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Former Act that is submitted or delivered pursuant to that paragraph with respect to the salary or other wage prescribed in that paragraph for which payment was finalized in each year in 2006 or earlier. machine translation, not official **第十項** 前各項に規定する書式は、当分の間、旧規則の相当の規定に定める申込書、計算書、告知書、調書、通知書又は源泉徴収票に、新規則別表第一（一）、別表第一（三）、別表第三（一）から別表第三（五）まで、別表第四（二）、別表第五（三）、別表第五（七）、別表第五（十二）から別表第五（十五）まで、別表第五（十八）、別表第五（二十三）、別表第五（二十八）、別表第五（二十九）、別表第六（一）及び別表第九（一）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-4189-18/art-9/par-10 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-10 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-10 The forms prescribed in the preceding paragraphs may, for the time being, be replaced with the application form, statement, paper-based notice, report, written notice or Withholding receipt prescribed in the corresponding provision of the Former Regulation, with entries made in accordance with Appended Table I (1), Appended Table I (3), Appended Table III (1) through Appended Table III (5), Appended Table IV (2), Appended Table V (3), Appended Table V (7), Appended Table V (12) through Appended Table V (15), Appended Table V (18), Appended Table V (23), Appended Table V (28), Appended Table V (29), Appended Table VI (1) and Appended Table IX (1) of the New Regulation. machine translation, not official --- ## Cites - suppl-4189-18/art-9/par-1: 新規則別表第一 → 所得税法施行規則 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/appdx-1 · https://japanlaw.org/l/340M50000040011/appdx-1 - suppl-4189-18/art-9/par-10: 前各項 → 所得税法施行規則 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4189-18/art-9/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-1 - suppl-4189-18/art-9/par-10: 前各項 → 所得税法施行規則 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4189-18/art-9/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-2 - suppl-4189-18/art-9/par-10: 前各項 → 所得税法施行規則 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-4189-18/art-9/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-3 - suppl-4189-18/art-9/par-10: 前各項 → 所得税法施行規則 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-4189-18/art-9/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-4 - suppl-4189-18/art-9/par-10: 前各項 → 所得税法施行規則 附則第九条第五項 (Supplementary Provisions, Article 9, paragraph (5)), suppl-4189-18/art-9/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-5 - suppl-4189-18/art-9/par-10: 前各項 → 所得税法施行規則 附則第九条第六項 (Supplementary Provisions, Article 9, paragraph (6)), suppl-4189-18/art-9/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-6 - suppl-4189-18/art-9/par-10: 前各項 → 所得税法施行規則 附則第九条第七項 (Supplementary Provisions, Article 9, paragraph (7)), suppl-4189-18/art-9/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-7 - suppl-4189-18/art-9/par-10: 前各項 → 所得税法施行規則 附則第九条第八項 (Supplementary Provisions, Article 9, paragraph (8)), suppl-4189-18/art-9/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-8 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-8 - suppl-4189-18/art-9/par-10: 前各項 → 所得税法施行規則 附則第九条第九項 (Supplementary Provisions, Article 9, paragraph (9)), suppl-4189-18/art-9/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-9 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-9 - suppl-4189-18/art-9/par-10: 新規則別表第一 → 所得税法施行規則 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/appdx-1 · https://japanlaw.org/l/340M50000040011/appdx-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-1/par-1/item-1 - 所得税法施行規則 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-1/par-1/item-2 - 所得税法施行規則 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-1/par-1/item-3 - 所得税法施行規則 附則第九条第十項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4189-18/art-9/par-10 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-9/par-10 --- ## 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-20261027T143811-095, 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-20261027T143811-095, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-006, 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-20261027T153227-006, 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