# 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-4199-12/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)（信託の計算書に関する経過措置） — address `suppl-4199-12/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-4199-12/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4199-12/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（信託の計算書に関する経過措置） — Transitional Measures Concerning Trust Accounting Statements caption: machine translation, not official suppl-4199-12/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-12/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-6 **第一項** 新法第二百二十七条（信託の計算書）に規定する信託会社（以下「信託会社」という。）が附則第一条第五号（施行期日）に定める日（以下「信託法施行日」という。）前に開始する事業年度に係る新法第二百二十七条に規定する計算書で信託法施行日以後に提出するもの（信託会社以外の受託者にあっては、信託法施行日から平成二十一年一月一日前に提出するもの）に係る新規則第九十六条（信託の計算書）の規定の適用については、同条第一項第一号中「居所（国内に居所を有しない者にあつては、国外におけるその住所）」とあるのは「居所」と、同項第三号中「資産及び負債の内訳並びに資産及び負債の額」とあるのは「財産の種類及び現在額」と、同項第四号中「資産」とあるのは「財産」と、「信託財産に帰せられる収益及び費用」とあるのは「信託に関する収入及び支出」とする。 suppl-4199-12/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-12/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-6/par-1 With regard to the application of the provisions of Article 96 (Trust Accounting Statements) of the New Regulation to the statement prescribed in Article 227 of the New Act that is submitted on or after the date prescribed in Article 1, item (v) of the Supplementary Provisions (Effective Date) (hereinafter referred to as the "Effective Date of the Trust Act") and that pertains to a business year starting before the Effective Date of the Trust Act of a trust company prescribed in Article 227 (Trust Accounting Statements) of the New Act (hereinafter referred to as the "trust company") (or, in the case of a trustee other than a trust company, a statement submitted during the period from the Effective Date of the Trust Act to before January 1, 2009), in Article 96, paragraph (1), item (i) of the New Regulation, "residence (or, for a person who has no residence in Japan, the domicile abroad)" is deemed to be replaced with "residence", in item (iii) of that paragraph, "the breakdown of assets and liabilities and the amounts of assets and liabilities" is deemed to be replaced with "the types and current amounts of property", and in item (iv) of that paragraph, "assets" is deemed to be replaced with "property", and "revenue and expenses attributable to trust property" is deemed to be replaced with "income and expenditure relating to the trust". machine translation, not official --- ## Cites - suppl-4199-12/art-6/par-1: 附則第一条第五号 → 所得税法施行規則 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4199-12/art-1/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-5 - suppl-4199-12/art-6/par-1: 新規則第九十六条 → 所得税法施行規則 第九十六条 (Article 96), art-96 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96 · https://japanlaw.org/l/340M50000040011/art-96 - suppl-4199-12/art-6/par-1: 同条第一項第一号 → 所得税法施行規則 第九十六条第一項第一号 (Article 96, paragraph (1), item (i)), art-96/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-1 - suppl-4199-12/art-6/par-1: 同項第三号 → 所得税法施行規則 第九十六条第一項第三号 (Article 96, paragraph (1), item (iii)), art-96/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-3 - suppl-4199-12/art-6/par-1: 同項第四号 → 所得税法施行規則 第九十六条第一項第四号 (Article 96, paragraph (1), item (iv)), art-96/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-4 ## Cited by 1 provision cites 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五号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-5 --- ## 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-20261027T143811-096, 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