# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-62. 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: 附　則 (Supplementary Provisions) — address `suppl-4199-62` - 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-4199-62 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4199-62 - 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. --- ## 附　則 平成一九年一二月一四日財務省令第六二号 suppl-4199-62 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-62 · https://japanlaw.org/l/340M50000040011/suppl-4199-62 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4199-62/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-62/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-62/art-1 **第一項** この省令は、平成二十年一月四日から施行する。 suppl-4199-62/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-62/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-62/art-1/par-1 This Ministerial Order comes into effect as of January 4, 2008. machine translation, not official ### 第五条（所得税法施行規則の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Income Tax Act caption: machine translation, not official suppl-4199-62/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-62/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4199-62/art-5 **第一項** 証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律の施行に伴う関係政令の整備等に関する政令（平成十九年政令第三百六十九号）附則第十七条の規定によりなおその効力を有するものとされる同令第十九条の規定による改正前の所得税法施行令（昭和四十年政令第九十六号）第三百三十九条の二第六項の規定に基づく第四条の規定による改正前の所得税法施行規則第八十一条の十六の規定は、なおその効力を有する。 suppl-4199-62/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-62/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-62/art-5/par-1 The provisions of Article 81-16 of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 4, which are based on the provisions of Article 339-2, paragraph (6) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) prior to amendment by the provisions of Article 19 of the Cabinet Order on Arrangement of Relevant Cabinet Orders Incidental to Enforcement of the Act on Arrangement of Relevant Acts for the Development of Securities Markets through the Reform of Securities Settlement Systems, etc. (Cabinet Order No. 369 of 2007), which remains in force pursuant to the provisions of Article 17 of the Supplementary Provisions of that Cabinet Order, remain in force. machine translation, not official --- ## Cites - suppl-4199-62/art-5/par-1: りなおその効力を有するものとされる同令第十九条の規定による改正前の所得税法施行令（昭和四十年政令第九十六号）第三百三十九条の二第六項 → e-Gov law 340CO0000000096, 第三百三十九条の二第六項 (Article 339-2, paragraph (6)), art-339-2/par-6 — not held in this collection --- ## 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-20261027T143811-097, 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-20261027T143811-097, 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