# 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-4209-24. 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-4209-24` - 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-4209-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4209-24 - 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 平成二〇年四月三〇日財務省令第二四号 suppl-4209-24 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24 · https://japanlaw.org/l/340M50000040011/suppl-4209-24 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4209-24/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1 **第一項** この省令は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4209-24/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1 This Ministerial Order comes into effect as of the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items. machine translation, not official **一** 第六条第一項第十号の改正規定、第十六条第一項第一号の改正規定、第八十一条の三第一号の改正規定及び第八十一条の四第八号の改正規定並びに附則第十二条の規定　平成二十年十月一日 suppl-4209-24/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-1 the provisions amending Article 6, paragraph (1), item (x), the provisions amending Article 16, paragraph (1), item (i), the provisions amending Article 81-3, item (i), the provisions amending Article 81-4, item (viii), and the provisions of Article 12 of the Supplementary Provisions: October 1, 2008 machine translation, not official **二** 第一条の二第一項の改正規定、第三十九条を第三十九条の二とし、第二編第一章第七節中同条の前に一条を加える改正規定、第五十三条の改正規定、第八十一条の三十一の次に一条を加える改正規定、第九十条の二第一項の改正規定、第九十条の三第一項及び第九十条の四第一項の改正規定、同条の次に一条を加える改正規定、第九十一条の改正規定、別表第三（一）の改正規定（同表の備考４中「租税特別措置法第９条の３の」を「所得税法等の一部を改正する法律（平成２０年法律第２３号。以下この表において「平成２０年改正法」という。）附則第３３条第２項の規定によりなおその効力を有するものとされる平成２０年改正法第８条の規定による改正前の租税特別措置法第９条の３第２項又は平成２０年改正法附則第３３条第３項の」に、「租税特別措置法第９条の３適用分」を「旧措置法第９条の３第２項等適用分」に改める部分に限る。）、別表第三（二）の改正規定（同表の備考２（２）中「第８条の５第１項第５号」を「第８条の５第１項第４号」に改める部分、同表の備考２（５）（ハ）に係る部分及び同表の備考４（５）（ハ）に係る部分に限る。）、別表第三（四）の改正規定（同表の備考７中「第８条の５第１項第５号」を「第８条の５第１項第４号」に改める部分、同表の備考８中「第８条の５第１項第５号」を「第８条の５第１項第４号」に改める部分及び同表の備考２６中「若しくは第４２条の２」を「、第４２条の２、所得税法等の一部を改正する法律（平成２０年法律第２３号。２５において「平成２０年改正法」という。）附則第３３条第２項の規定によりなおその効力を有するものとされる平成２０年改正法第８条の規定による改正前の租税特別措置法第９条の３第２項若しくは平成２０年改正法附則第３３条第３項」に改める部分に限る。）、別表第五（二十八）から別表第五（三十）までの改正規定、同表の次に一表を加える改正規定並びに別表第八（三）の改正規定並びに附則第四条、第九条及び第十一条第二項の規定　平成二十一年一月一日 suppl-4209-24/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-2 the provisions amending Article 1-2, paragraph (1), the provisions that change Article 39 to Article 39-2 and add one Article before that Article in Part II, Chapter I, Section 7, the provisions amending Article 53, the provisions adding one Article following Article 81-31, the provisions amending Article 90-2, paragraph (1), the provisions amending Article 90-3, paragraph (1) and Article 90-4, paragraph (1), the provisions adding one Article following Article 90-4, the provisions amending Article 91, the provisions amending Appended Table III (1) (limited to the part that amends "Article 9-3 of the Act on Special Measures Concerning Taxation" to "Article 9-3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008; hereinafter referred to as the "2008 Amending Act" in this table), which remains in force pursuant to the provisions of Article 33, paragraph (2) of the Supplementary Provisions of the 2008 Amending Act, or Article 33, paragraph (3) of the Supplementary Provisions of the 2008 Amending Act" in Note 4 of the Remarks to that table, and "portion to which Article 9-3 of the Act on Special Measures Concerning Taxation applies" to "portion to which Article 9-3, paragraph (2), etc. of the Former Special Taxation Measures Act applies"), the provisions amending Appended Table III (2) (limited to the part that amends "Article 8-5, paragraph (1), item (v)" to "Article 8-5, paragraph (1), item (iv)" in Note 2 (2) of the Remarks to that table, the part pertaining to Note 2 (5) (c) of the Remarks to that table, and the part pertaining to Note 4 (5) (c) of the Remarks to that table), the provisions amending Appended Table III (4) (limited to the part that amends "Article 8-5, paragraph (1), item (v)" to "Article 8-5, paragraph (1), item (iv)" in Note 7 of the Remarks to that table, the part that amends "Article 8-5, paragraph (1), item (v)" to "Article 8-5, paragraph (1), item (iv)" in Note 8 of the Remarks to that table, and the part that amends "or Article 42-2" to ", Article 42-2, Article 9-3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008; referred to as the "2008 Amending Act" in 25), which remains in force pursuant to the provisions of Article 33, paragraph (2) of the Supplementary Provisions of the 2008 Amending Act, or Article 33, paragraph (3) of the Supplementary Provisions of the 2008 Amending Act" in Note 26 of the Remarks to that table), the provisions amending Appended Table V (28) through Appended Table V (30), the provisions adding one table following Appended Table V (30), the provisions amending Appended Table VIII (3), and the provisions of Article 4, Article 9 and Article 11, paragraph (2) of the Supplementary Provisions: January 1, 2009 machine translation, not official **三** 第八十三条第三項の改正規定、第九十七条第四項の改正規定、別表第三（一）の改正規定（同表の備考２中「配当等」の次に「（租税特別措置法第３７条の１１の６第１項に規定する源泉徴収選択口座内配当等（以下この表において「源泉徴収選択口座内配当等」という。）に該当するものを除く。）」を加える部分に限る。）、別表第三（二）の改正規定（同表の表に係る部分（「総合課税適用分（合計）」を「総合課税等適用分（合計）」に改める部分を除く。）及び同表の備考２に係る部分（「、特定受益証券発行信託の収益の分配及び法人課税信託」を「及び特定受益証券発行信託」に改める部分、同表の備考２（２）に係る部分、同表の備考２（５）（イ）に係る部分及び同表の備考２（５）（ハ）に係る部分を除く。）に限る。）、別表第三（四）の改正規定（同表の備考１に係る部分（同表の備考１（１）に係る部分を除く。）、同表の備考７中「規定する剰余金の配当」を「規定する配当等（源泉徴収選択口座内配当等に該当するものを除く。）のうち同項に規定する剰余金の配当」に改める部分、同表の備考８中「配当等に」を「配当等（源泉徴収選択口座内配当等に該当するものを除く。）に」に改める部分、同表の備考９中「並びに」の次に「源泉徴収選択口座内配当等に該当するもの並びに」を加える部分、同表の備考２６中「又は」を「若しくは」に改め、「受けるもの」の次に「又は租税特別措置法第９条の３の２第１項に規定する上場株式等の配当等で同項に規定する支払の取扱者を通じて支払をしたもの」を加える部分及び同表の備考２６の次に次のように加える部分に限る。）、別表第五（三）から別表第五（七）までの改正規定及び別表第八（二）の改正規定並びに附則第十一条第三項及び第四項の規定　平成二十二年一月一日 suppl-4209-24/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-3 the provisions amending Article 83, paragraph (3), the provisions amending Article 97, paragraph (4), the provisions amending Appended Table III (1) (limited to the part that adds "(excluding those that fall under dividends, etc. in a selected Withholding account (hereinafter referred to as "dividends, etc. in a selected Withholding account" in this table) prescribed in Article 37-11-6, paragraph (1) of the Act on Special Measures Concerning Taxation)" after "dividends, etc." in Note 2 of the Remarks to that table), the provisions amending Appended Table III (2) (limited to the part pertaining to the table proper of that table (excluding the part that amends "Aggregate Taxation Applied Portion (Total)" to "Aggregate Taxation, etc. Applied Portion (Total)") and the part pertaining to Note 2 of the Remarks to that table (excluding the part that amends ", distribution of proceeds of a Specified Trust That Issues Beneficiary Certificates and a Trust Subject to Corporate Taxation" to "and a Specified Trust That Issues Beneficiary Certificates", the part pertaining to Note 2 (2) of the Remarks to that table, the part pertaining to Note 2 (5) (a) of the Remarks to that table, and the part pertaining to Note 2 (5) (c) of the Remarks to that table)), the provisions amending Appended Table III (4) (limited to the part pertaining to Note 1 of the Remarks to that table (excluding the part pertaining to Note 1 (1) of the Remarks to that table), the part that amends "the dividend of surplus prescribed in" to "the dividends, etc. prescribed in (excluding those that fall under dividends, etc. in a selected Withholding account) and, among them, the dividend of surplus prescribed in" in Note 7 of the Remarks to that table, the part that amends "dividends, etc." to "dividends, etc. (excluding those that fall under dividends, etc. in a selected Withholding account)" in Note 8 of the Remarks to that table, the part that adds "those that fall under dividends, etc. in a selected Withholding account, and" after "and" in Note 9 of the Remarks to that table, the part that amends "又は" (or) to "若しくは" (or, joining a smaller group of alternatives) in Note 26 of the Remarks to that table and adds "or dividends, etc. of listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation that are paid through the handler of payment prescribed in that paragraph" after "those received", and the part that adds the following after Note 26 of the Remarks to that table), the provisions amending Appended Table V (3) through Appended Table V (7), the provisions amending Appended Table VIII (2), and the provisions of Article 11, paragraphs (3) and (4) of the Supplementary Provisions: January 1, 2010 machine translation, not official **四** 目次の改正規定、第一条第二項の改正規定、第四条第三十六号の改正規定、第十六条第二項第五号の改正規定、第十六条の二から第十六条の四までの改正規定、第四十条の八（見出しを含む。）の改正規定、第四十条の九第二項の改正規定、第四十七条第十七号の改正規定、第四十七条の二第三項の改正規定（同項第五号中「第四十一条の十九」を「第四十一条の十八の三」に改める部分及び「第二条第一項」の下に「（定義）」を加える部分を除く。）、第四十九条第一号の改正規定、第八十二条第二項第一号の改正規定、第八十三条第二項第五号の改正規定及び第八十四条の二第二項第一号の改正規定並びに附則第六条から第八条まで及び第十三条の規定　一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）の施行の日（平成二十年十二月一日） suppl-4209-24/art-1/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-4 the provisions amending the table of contents, the provisions amending Article 1, paragraph (2), the provisions amending Article 4, item (xxxvi), the provisions amending Article 16, paragraph (2), item (v), the provisions amending Article 16-2 through Article 16-4, the provisions amending Article 40-8 (including its heading), the provisions amending Article 40-9, paragraph (2), the provisions amending Article 47, item (xvii), the provisions amending Article 47-2, paragraph (3) (excluding the part that amends "Article 41-19" to "Article 41-18-3" in item (v) of that paragraph and the part that adds "(Definitions)" after "Article 2, paragraph (1)" in that item), the provisions amending Article 49, item (i), the provisions amending Article 82, paragraph (2), item (i), the provisions amending Article 83, paragraph (2), item (v), and the provisions amending Article 84-2, paragraph (2), item (i), and the provisions of Article 6 through Article 8 and Article 13 of the Supplementary Provisions: the date of enforcement of the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) (December 1, 2008) machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4209-24/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-2 **第一項** 別段の定めがあるものを除き、改正後の所得税法施行規則（以下「新規則」という。）の規定は、平成二十年分以後の所得税について適用し、平成十九年分以前の所得税については、なお従前の例による。 suppl-4209-24/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-2/par-1 Except as otherwise provided, the provisions of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to income tax for 2008 and subsequent years, and the provisions then in force continue to govern income tax for 2007 and earlier years. machine translation, not official ### 第三条（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person caption: machine translation, not official suppl-4209-24/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-3 **第一項** 新規則第七条第二項第三号（障害者等に該当する旨を証する書類の範囲等）の規定は、この省令の施行の日（以下「施行日」という。）以後に所得税法等の一部を改正する法律（平成二十年法律第二十三号。以下「改正法」という。）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。）第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知又は所得税法施行令の一部を改正する政令（平成二十年政令第百五十五号。以下「改正令」という。）による改正後の所得税法施行令（以下「新令」という。）第四十三条第一項（非課税貯蓄に関する異動申告書）の規定による同項の申告書の提出若しくは新令第四十七条第二項（非課税貯蓄相続申込書）の規定による同項の非課税貯蓄相続申込書の提出の際に提示するこれらの規定に規定する書類について適用し、施行日前に改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知又は改正令による改正前の所得税法施行令（以下「旧令」という。）第四十三条第一項（非課税貯蓄に関する異動申告書）の規定による同項の申告書の提出若しくは旧令第四十七条第二項（非課税貯蓄相続申込書）の規定による同項の非課税貯蓄相続申込書の提出の際に提示したこれらの規定に規定する書類については、なお従前の例による。 suppl-4209-24/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-3/par-1 The provisions of Article 7, paragraph (2), item (iii) of the New Regulation (Scope, etc. of Documents Certifying Eligibility as a Person with a Disability or Other Eligible Person) apply to the documents prescribed in the following provisions that are presented, on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), at the time of notice pursuant to the provisions of Article 10, paragraph (5) (Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits of Persons with a Disability and Other Eligible Persons) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), at the time of submission of the statement prescribed in Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act as amended by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 155 of 2008; hereinafter referred to as the "Amending Order") (hereinafter referred to as the "New Order") pursuant to the provisions of that paragraph, or at the time of submission of the written application for succession to tax-exempt savings prescribed in Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the New Order pursuant to the provisions of that paragraph, and the provisions then in force continue to govern the documents prescribed in the following provisions that were presented, before the Effective Date, at the time of notice pursuant to the provisions of Article 10, paragraph (5) (Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits of Persons with a Disability and Other Eligible Persons) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act"), at the time of submission of the statement prescribed in Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to amendment by the Amending Order (hereinafter referred to as the "Former Order") pursuant to the provisions of that paragraph, or at the time of submission of the written application for succession to tax-exempt savings prescribed in Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the Former Order pursuant to the provisions of that paragraph. machine translation, not official ### 第四条（減価償却資産の償却の方法の選定の単位に関する経過措置） — Transitional Measures Concerning the Unit for Selecting the Method of Depreciation of Depreciable Assets caption: machine translation, not official suppl-4209-24/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4 **第一項** 新規則第二十八条（償却の方法の選定の単位）の規定は、平成二十一年分以後の所得税について適用し、平成二十年分以前の所得税については、なお従前の例による。 suppl-4209-24/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-1 The provisions of Article 28 (Unit for Selecting the Method of Depreciation) of the New Regulation apply to income tax for 2009 and subsequent years, and the provisions then in force continue to govern income tax for 2008 and earlier years. machine translation, not official **第二項** 個人が、平成二十一年分の所得税について、その有する異なる旧区分に属する減価償却資産につき同一の償却の方法を選定している場合（その償却の方法を届け出なかったことにより旧令第百二十五条（減価償却資産の法定償却方法）に規定する償却の方法によるべきこととされている場合を含む。）において、当該異なる旧区分に属する減価償却資産が同一の新区分に属することとなったときは、当該同一の新区分に属することとなった減価償却資産につき当該同一の償却の方法を選定したものとみなす。 suppl-4209-24/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-2 In the case where, with respect to income tax for 2009, an individual has selected the same method of depreciation for the Depreciable Assets that the individual holds that belong to different former classifications (including the case where the individual is to follow the method of depreciation prescribed in Article 125 (Statutory Method of Depreciation of Depreciable Assets) of the Former Order because the individual did not notify the method of depreciation), when the Depreciable Assets belonging to those different former classifications come to belong to the same new classification, the individual is deemed to have selected that same method of depreciation for the Depreciable Assets that have come to belong to that same new classification. machine translation, not official **第三項** 個人が、平成二十一年分の所得税について、その有する異なる旧区分に属する減価償却資産であって、そのよるべき償却の方法として異なる償却の方法を選定しているもの（その償却の方法を届け出なかったことにより旧令第百二十五条に規定する償却の方法によるべきこととされているものを含む。）が同一の新区分に属することとなった場合において、平成二十一年分の所得税に係る確定申告期限までに、次に掲げる事項を記載した届出書を納税地の所轄税務署長に提出したときは、当該届出書をもって新令第百二十四条第二項（減価償却資産の償却の方法の変更手続）の申請書とみなし、当該届出書の提出をもって同条第一項の承認があったものとみなす。 suppl-4209-24/art-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-3 In the case where, with respect to income tax for 2009, Depreciable Assets of an individual that belong to different former classifications and for which different depreciation methods have been selected as the methods to be followed (including those that are to follow the depreciation method prescribed in Article 125 of the Former Order because the depreciation method was not notified) come to belong to the same new classification, if the individual submits to the competent district director with jurisdiction over the place for tax payment, by the deadline for filing the Tax Return for income tax for 2009, a written notification stating the following matters, that written notification is deemed to be the written application under Article 124, paragraph (2) (Procedures for Changing the Depreciation Method for Depreciable Assets) of the New Order, and the submission of that written notification is deemed to constitute the approval under paragraph (1) of that Article. machine translation, not official **一** 当該届出書を提出する者の氏名及び住所（国内に住所がない場合には、居所） suppl-4209-24/art-4/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-3/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-3/item-1 The name and domicile of the person submitting the written notification (residence, if the person has no domicile in Japan) machine translation, not official **二** その償却の方法を変更しようとする減価償却資産の種類及び構造若しくは用途、細目又は設備の種類の区分（二以上の事業所又は船舶を有する個人で事業所又は船舶ごとに償却の方法を選定していないものが事業所又は船舶ごとに償却の方法を選定しようとする場合には、事業所又は船舶ごとのこれらの区分） suppl-4209-24/art-4/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-3/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-3/item-2 The categories of kind and structure or use, detailed item, or type of equipment of the Depreciable Assets for which the depreciation method is to be changed (in the case where an individual who has two or more places of business or vessels and who has not selected a depreciation method for each place of business or vessel intends to select a depreciation method for each place of business or vessel, those categories for each place of business or vessel) machine translation, not official **三** 現によっている償却の方法及びその償却の方法を採用した年月日 suppl-4209-24/art-4/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-3/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-3/item-3 The depreciation method currently followed and the date on which that depreciation method was adopted machine translation, not official **四** 採用しようとする新たな償却の方法 suppl-4209-24/art-4/par-3/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-3/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-3/item-4 The new depreciation method to be adopted machine translation, not official **五** その他参考となるべき事項 suppl-4209-24/art-4/par-3/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-3/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-3/item-5 Any other matters for reference. machine translation, not official **第四項** 個人が、平成二十一年分の所得税について、その有する異なる旧区分に属する減価償却資産であって、そのよるべき償却の方法として異なる償却の方法を選定しているもの（その償却の方法を届け出なかったことにより旧令第百二十五条に規定する償却の方法によるべきこととされているものを含む。）が同一の新区分に属することとなった場合において、前項又は新令第百二十四条の規定により償却の方法の変更をしなかったときは、当該新区分に属する減価償却資産につき償却の方法を選定しなかったものとみなして、新令第百二十五条（減価償却資産の法定償却方法）の規定を適用する。 suppl-4209-24/art-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-4 In the case where, with respect to income tax for 2009, Depreciable Assets of an individual that belong to different former classifications and for which different depreciation methods have been selected as the methods to be followed (including those that are to follow the depreciation method prescribed in Article 125 of the Former Order because the depreciation method was not notified) come to belong to the same new classification, if the individual has not changed the depreciation method pursuant to the preceding paragraph or Article 124 of the New Order, Article 125 (Statutory Depreciation Method for Depreciable Assets) of the New Order applies on the deemed basis that no depreciation method has been selected for the Depreciable Assets belonging to that new classification. machine translation, not official **第五項** この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。 suppl-4209-24/art-4/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-5 In this Article, the meanings of the terms set forth in the following items are as prescribed in those items: machine translation, not official **一** 旧区分　減価償却資産の耐用年数等に関する省令の一部を改正する省令（平成二十年財務省令第三十二号。次号において「耐用年数改正省令」という。）による改正前の減価償却資産の耐用年数等に関する省令（昭和四十年大蔵省令第十五号）別表第一、別表第二又は別表第五から別表第八まで（有形減価償却資産の耐用年数表）の規定に基づく改正前の所得税法施行規則（以下「旧規則」という。）第二十八条各号（償却の方法の選定の単位）に定める種類の区分をいい、二以上の事業所又は船舶を有する個人で事業所又は船舶ごとに償却の方法を選定している場合にあっては、事業所又は船舶ごとの当該区分をいう。 suppl-4209-24/art-4/par-5/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-5/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-5/item-1 Former classification: the categories of kinds prescribed in the items of Article 28 (Unit for Selecting the Depreciation Method) of the Regulation for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Regulation") based on the provisions of Appended Table I, Appended Table II, or Appended Table V through Appended Table VIII (Table of Useful Lives of Tangible Depreciable Assets) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets (Ministry of Finance Order No. 15 of 1965) prior to the amendment by the Ministerial Order Partially Amending the Ministerial Order on the Useful Life, etc. of Depreciable Assets (Ministry of Finance Order No. 32 of 2008; hereinafter referred to as the "Useful Life Amendment Order" in the following item), and, in the case where an individual who has two or more places of business or vessels selects a depreciation method for each place of business or vessel, those categories for each place of business or vessel. machine translation, not official **二** 新区分　耐用年数改正省令による改正後の減価償却資産の耐用年数等に関する省令別表第一、別表第二、別表第五又は別表第六（有形減価償却資産の耐用年数表）の規定に基づく新規則第二十八条各号に定める種類の区分をいい、二以上の事業所又は船舶を有する個人で事業所又は船舶ごとに償却の方法を選定しようとする場合にあっては、事業所又は船舶ごとの当該区分をいう。 suppl-4209-24/art-4/par-5/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-5/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-5/item-2 New classification: the categories of kinds prescribed in the items of Article 28 of the New Regulation based on the provisions of Appended Table I, Appended Table II, Appended Table V or Appended Table VI (Table of Useful Lives of Tangible Depreciable Assets) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets as amended by the Useful Life Amendment Order, and, in the case where an individual who has two or more places of business or vessels intends to select a depreciation method for each place of business or vessel, those categories for each place of business or vessel. machine translation, not official ### 第五条（生命保険契約等の対象となる共済に係る契約の要件の細目等に関する経過措置） — Transitional Measures Concerning Details of Requirements for Contracts for Mutual Aid Covered by Life Insurance Policies or Similar Contracts, etc. caption: machine translation, not official suppl-4209-24/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-5 **第一項** 新規則第四十条の五（生命保険契約等の対象となる共済に係る契約の要件の細目）の規定は、個人が平成二十年四月一日以後に支払うべき新法第七十六条第一項（生命保険料控除）に規定する掛金に係る同条第三項に規定する生命保険契約等について適用し、個人が同日前に支払うべき旧法第七十六条第一項（生命保険料控除）に規定する掛金に係る同条第三項に規定する生命保険契約等については、なお従前の例による。 suppl-4209-24/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-5/par-1 The provisions of Article 40-5 (Details of Requirements for Contracts for Mutual Aid Covered by Life Insurance Policies or Similar Contracts) of the New Regulation apply to life insurance policies or similar contracts prescribed in Article 76, paragraph (3) of the New Act that pertain to the contributions prescribed in paragraph (1) of that Article (Life Insurance Premium Deduction) that an individual is to pay on or after April 1, 2008, and the provisions then in force continue to govern life insurance policies or similar contracts prescribed in Article 76, paragraph (3) of the Former Act that pertain to the contributions prescribed in paragraph (1) of that Article (Life Insurance Premium Deduction) that an individual is to pay before that date. machine translation, not official **第二項** 新規則第四十条の六（個人年金保険契約等の対象となる共済に係る契約の要件の細目）の規定は、個人が平成二十年四月一日以後に支払うべき新法第七十六条第二項に規定する掛金に係る同条第四項に規定する個人年金保険契約等について適用し、個人が同日前に支払うべき旧法第七十六条第二項に規定する掛金に係る同条第四項に規定する個人年金保険契約等については、なお従前の例による。 suppl-4209-24/art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-5/par-2 The provisions of Article 40-6 (Details of Requirements for Contracts for Mutual Aid Covered by Individual Annuity Insurance Policies or Similar Contracts) of the New Regulation apply to individual annuity insurance policies or similar contracts prescribed in Article 76, paragraph (4) of the New Act that pertain to the contributions prescribed in paragraph (2) of that Article that an individual is to pay on or after April 1, 2008, and the provisions then in force continue to govern individual annuity insurance policies or similar contracts prescribed in Article 76, paragraph (4) of the Former Act that pertain to the contributions prescribed in paragraph (2) of that Article that an individual is to pay before that date. machine translation, not official **第三項** 新規則第四十条の七（地震保険料控除の対象となる共済に係る契約の要件の細目）の規定は、個人が平成二十年四月一日以後に支払うべき新法第七十七条第一項（地震保険料控除）に規定する掛金に係る同条第二項に規定する損害保険契約等について適用し、個人が同日前に支払うべき旧法第七十七条第一項（地震保険料控除）に規定する掛金に係る同条第二項に規定する損害保険契約等については、なお従前の例による。 suppl-4209-24/art-5/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-5/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-5/par-3 The provisions of Article 40-7 (Details of Requirements for Contracts for Mutual Aid Subject to Earthquake Insurance Premium Deduction) of the New Regulation apply to casualty insurance policies or similar contracts prescribed in Article 77, paragraph (2) of the New Act that pertain to the contributions prescribed in paragraph (1) of that Article (Earthquake Insurance Premium Deduction) that an individual is to pay on or after April 1, 2008, and the provisions then in force continue to govern casualty insurance policies or similar contracts prescribed in Article 77, paragraph (2) of the Former Act that pertain to the contributions prescribed in paragraph (1) of that Article (Earthquake Insurance Premium Deduction) that an individual is to pay before that date. machine translation, not official ### 第六条（寄附金控除の対象となる公益の増進に著しく寄与する法人に対する寄附金に関する経過措置） — Transitional Measures Concerning Donations to Corporations That Contribute Significantly to the Promotion of the Public Interest Which Are Subject to Donation Deduction caption: machine translation, not official suppl-4209-24/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-6 **第一項** 改正令附則第十三条第二項（寄附金控除の対象となる公益の増進に著しく寄与する法人に対する寄附金等に関する経過措置）の規定によりなおその効力を有するものとされる旧令第二百十七条第一項第三号（公益の増進に著しく寄与する法人の範囲）の規定に基づく旧規則第四十条の八第一項から第三項まで（主務大臣の認定を受ける公益の増進に著しく寄与する法人等）の規定は、なおその効力を有する。 suppl-4209-24/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-6/par-1 The provisions of Article 40-8, paragraphs (1) through (3) (Corporations, etc. That Contribute Significantly to the Promotion of the Public Interest Certified by the Competent Minister) of the Former Regulation based on the provisions of Article 217, paragraph (1), item (iii) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the Former Order, which are deemed to remain in force pursuant to the provisions of Article 13, paragraph (2) (Transitional Measures Concerning Donations, etc. to Corporations That Contribute Significantly to the Promotion of the Public Interest Which Are Subject to Donation Deduction) of the Supplementary Provisions of the Amending Order, remain in force. machine translation, not official ### 第七条（特定公益信託の信託財産の運用の方法等に関する経過措置） — Transitional Measures Concerning the Method of Investing Trust Property of a Specified Public Interest Trust, etc. caption: machine translation, not official suppl-4209-24/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-7 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-7 **第一項** 新規則第四十条の九第二項第一号（特定公益信託の信託財産の運用の方法等）の規定は、附則第一条第四号（施行期日）に定める日以後の新令第二百十七条の二第三項（特定公益信託の要件等）に規定する認定について適用し、同日前の旧令第二百十七条の二第三項（特定公益信託の要件等）に規定する認定については、なお従前の例による。 suppl-4209-24/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-7/par-1 The provisions of Article 40-9, paragraph (2), item (i) (Method of Investing Trust Property, etc. of Specified Public Interest Trusts) of the New Regulation apply to the certification prescribed in Article 217-2, paragraph (3) (Requirements, etc. for Specified Public Interest Trusts) of the New Order that is made on or after the date prescribed in Article 1, item (iv) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the certification prescribed in Article 217-2, paragraph (3) (Requirements, etc. for Specified Public Interest Trusts) of the Former Order that was made before that date. machine translation, not official **第二項** 改正令附則第十三条第二項（寄附金控除の対象となる公益の増進に著しく寄与する法人に対する寄附金等に関する経過措置）に規定する旧民法法人（旧令第二百十七条第一項第三号ラ（公益の増進に著しく寄与する法人の範囲）に掲げるものに該当するものに限る。）で一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号）第百六条第一項（移行の登記）（同法第百二十一条第一項（認定に関する規定の準用）において読み替えて準用する場合を含む。）の登記をしていないもの（同法第百三十一条第一項（認可の取消し）の規定により同法第四十五条（通常の一般社団法人又は一般財団法人への移行）の認可を取り消されたものを除く。）は、新規則第四十条の九第二項第一号に規定する公益社団法人又は公益財団法人とみなして、同項の規定を適用する。 suppl-4209-24/art-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-7/par-2 A former Civil Code corporation prescribed in Article 13, paragraph (2) (Transitional Measures Concerning Donations, etc. to Corporations That Contribute Significantly to the Promotion of the Public Interest Which Are Subject to Donation Deduction) of the Supplementary Provisions of the Amending Order (limited to one that falls under those listed in Article 217, paragraph (1), item (iii), (v) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the Former Order) that has not made the registration under Article 106, paragraph (1) (Registration of Transition) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006) (including the case where it is applied mutatis mutandis with necessary replacement of terms pursuant to Article 121, paragraph (1) (Application Mutatis Mutandis of Provisions on Certification) of that Act) (excluding one whose authorization under Article 45 (Transition to an Ordinary General Incorporated Association or General Incorporated Foundation) of that Act has been rescinded pursuant to Article 131, paragraph (1) (Rescission of Authorization) of that Act) is deemed to be a public interest incorporated association or public interest incorporated foundation prescribed in Article 40-9, paragraph (2), item (i) of the New Regulation, and the provisions of paragraph (2) of that Article apply. machine translation, not official ### 第八条（寄附金控除に関する証明事項に関する経過措置） — Transitional Measures Concerning Matters to Be Certified Regarding Donation Deduction caption: machine translation, not official suppl-4209-24/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-8 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-8 **第一項** 個人が改正令附則第十三条第二項（寄附金控除の対象となる公益の増進に著しく寄与する法人に対する寄附金等に関する経過措置）に規定する旧民法法人に対して寄附をした場合のその寄附に係る支出金については、旧規則第四十七条の二第三項第一号イ及びハ（寄附金控除を受けるための書類）の規定は、なおその効力を有する。この場合において、同号イ中「令第二百十七条第一項各号」とあるのは「所得税法施行令の一部を改正する政令（平成二十年政令第百五十五号）附則第十三条第二項（寄附金控除の対象となる公益の増進に著しく寄与する法人に対する寄附金等に関する経過措置）の規定によりなおその効力を有するものとされる同令による改正前の所得税法施行令（ハにおいて「旧効力令」という。）第二百十七条第一項第二号」と、同号ハ中「令第二百十七条第一項第三号」とあるのは「旧効力令第二百十七条第一項第三号」と、「民法第三十四条（公益法人の設立）に規定する主務官庁」とあるのは「一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号）第九十六条第一項（解散命令）に規定する旧主務官庁」と、「同号の」とあるのは「旧効力令第二百十七条第一項第三号の」とする。 suppl-4209-24/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-8/par-1 In the case where an individual has made a donation to a former Civil Code corporation prescribed in Article 13, paragraph (2) (Transitional Measures Concerning Donations, etc. to Corporations That Contribute Significantly to the Promotion of the Public Interest Which Are Subject to Donation Deduction) of the Supplementary Provisions of the Amending Order, the provisions of Article 47-2, paragraph (3), item (i), (a) and (c) (Documents for Receiving Donation Deduction) of the Former Regulation remain in force with respect to the money expended for that donation. In this case, the phrase "each item of Article 217, paragraph (1) of the Order" in (a) of that item is deemed to be replaced with "Article 217, paragraph (1), item (ii) of the Order for Enforcement of the Income Tax Act prior to the amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 155 of 2008), which is deemed to remain in force pursuant to the provisions of Article 13, paragraph (2) (Transitional Measures Concerning Donations, etc. to Corporations That Contribute Significantly to the Promotion of the Public Interest Which Are Subject to Donation Deduction) of the Supplementary Provisions of that Cabinet Order (referred to as the "Former Effective Order" in (c))", in (c) of that item, "Article 217, paragraph (1), item (iii) of the Order" is deemed to be replaced with "Article 217, paragraph (1), item (iii) of the Former Effective Order", "the competent government agency prescribed in Article 34 of the Civil Code (Establishment of Public Interest Corporations)" is deemed to be replaced with "the former competent government agency prescribed in Article 96, paragraph (1) (Order for Dissolution) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006)", and "of that item" is deemed to be replaced with "of Article 217, paragraph (1), item (iii) of the Former Effective Order". machine translation, not official **第二項** 改正法附則第五十五条（特定地域雇用等促進法人に寄附をした場合の寄附金控除の特例に関する経過措置）の規定によりなおその効力を有するものとされる改正法第八条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号）第四十一条の十八の二（特定地域雇用等促進法人に寄附をした場合の寄附金控除の特例）の規定の適用を受ける改正法附則第五十五条に規定する特定地域雇用等促進法人に対する寄附金については、旧規則第四十七条の二第三項第四号の規定は、なおその効力を有する。この場合において、同号中「租税特別措置法第四十一条の十八の二（」とあるのは「所得税法等の一部を改正する法律（平成二十年法律第二十三号）附則第五十五条（特定地域雇用等促進法人に寄附をした場合の寄附金控除の特例に関する経過措置）の規定によりなおその効力を有するものとされる同法第八条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法（イ及びロにおいて「旧効力措置法」という。）第四十一条の十八の二（」と、同号イ中「租税特別措置法」とあるのは「旧効力措置法」と、「地域再生法」とあるのは「地域再生法の一部を改正する法律（平成二十年法律第三十六号）附則第二条（経過措置）の規定によりなおその効力を有するものとされる同法第二条（地域再生法の一部改正）の規定による改正前の地域再生法」と、同号ロ中「租税特別措置法」とあるのは「旧効力措置法」と、同号ハ（１）中「租税特別措置法施行令（昭和三十二年政令第四十三号）」とあるのは「租税特別措置法施行令の一部を改正する政令（平成二十年政令第百六十一号）附則第三十四条（特定地域雇用等促進法人に寄附をした場合の寄附金控除の特例に関する経過措置）の規定によりなおその効力を有するものとされる同令による改正前の租税特別措置法施行令（昭和三十二年政令第四十三号。（２）及び（３）において「旧効力措置令」という。）」と、同号ハ（２）及び（３）中「租税特別措置法施行令」とあるのは「旧効力措置令」とする。 suppl-4209-24/art-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-8/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-8/par-2 With respect to donations to a specified regional employment promotion corporation prescribed in Article 55 of the Supplementary Provisions of the Amending Act that are subject to the application of the provisions of Article 41-18-2 (Special Provisions for Donation Deduction for Donations Made to Specified Regional Employment Promotion Corporations) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to the amendment by the provisions of Article 8 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Amending Act, which is deemed to remain in force pursuant to the provisions of Article 55 (Transitional Measures Concerning Special Provisions for Donation Deduction for Donations Made to Specified Regional Employment Promotion Corporations) of the Supplementary Provisions of the Amending Act, the provisions of Article 47-2, paragraph (3), item (iv) of the Former Regulation remain in force. In this case, the phrase "Article 41-18-2 of the Act on Special Measures Concerning Taxation (" in that item is deemed to be replaced with "Article 41-18-2 (" of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), which is deemed to remain in force pursuant to the provisions of Article 55 (Transitional Measures Concerning Special Provisions for Donation Deduction for Donations Made to Specified Regional Employment Promotion Corporations) of the Supplementary Provisions of that Act (referred to as the "Former Effective Special Taxation Measures Act" in (a) and (b))", in (a) of that item, "the Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Former Effective Special Taxation Measures Act" and "the Local Revitalization Act" is deemed to be replaced with "the Local Revitalization Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Local Revitalization Act) of the Act Partially Amending the Local Revitalization Act (Act No. 36 of 2008), which is deemed to remain in force pursuant to the provisions of Article 2 (Transitional Measures) of the Supplementary Provisions of that Act", in (b) of that item, "the Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Former Effective Special Taxation Measures Act", in (c)(1) of that item, "the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957)" is deemed to be replaced with "the Order for Enforcement of the Act on Special Measures Concerning Taxation prior to the amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 161 of 2008), which is deemed to remain in force pursuant to the provisions of Article 34 (Transitional Measures Concerning Special Provisions for Donation Deduction for Donations Made to Specified Regional Employment Promotion Corporations) of the Supplementary Provisions of that Cabinet Order (Cabinet Order No. 43 of 1957; referred to as the "Former Effective Special Measures Order" in (2) and (3))", and in (c)(2) and (3) of that item, "the Order for Enforcement of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "the Former Effective Special Measures Order". machine translation, not official ### 第九条（還付を受ける場合の源泉徴収税額等の明細書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in the Statement of Details of Withheld Tax Amounts, etc. in the Case of Receiving a Refund caption: machine translation, not official suppl-4209-24/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-9 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-9 **第一項** 新規則第五十三条（還付を受ける場合の源泉徴収税額等の明細書の記載事項）の規定は、平成二十一年分以後の所得税について適用し、平成二十年分以前の所得税については、なお従前の例による。 suppl-4209-24/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-9/par-1 The provisions of Article 53 (Matters to Be Stated in the Statement of Details of Withheld Tax Amounts, etc. in the Case of Receiving a Refund) of the New Regulation apply to income tax for 2009 and thereafter, and the provisions then in force continue to govern income tax for 2008 or earlier. machine translation, not official **第二項** 平成二十一年一月一日から同年十二月三十一日までの間における新規則第五十三条第一項の規定の適用については、同項第六号中「、第九条の二第二項」とあるのは「又は第九条の二第一項」と、「特例）又は第九条の三の二第一項（上場株式等の配当等に係る源泉徴収義務等の特例）」とあるのは「特例）」と、「、同法第九条の二第二項」とあるのは「又は同法第九条の二第二項」と、「配当等又は同法第九条の三の二第一項に規定する上場株式等の配当等」とあるのは「配当等」とする。 suppl-4209-24/art-9/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-9/par-2 With regard to the application of the provisions of Article 53, paragraph (1) of the New Regulation to the period from January 1 to December 31, 2009, in item (vi) of that paragraph, ", Article 9-2, paragraph (2)" is deemed to be replaced with "or Article 9-2, paragraph (1)", "Special Provisions) or Article 9-3-2, paragraph (1) (Special Provisions on the Obligation to Withhold Taxes, etc. on Dividends and Similar Income on Listed Shares, etc.)" is deemed to be replaced with "Special Provisions)", ", Article 9-2, paragraph (2) of that Act" is deemed to be replaced with "or Article 9-2, paragraph (2) of that Act", and "dividends and similar income or dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of that Act" is deemed to be replaced with "dividends and similar income". machine translation, not official ### 第十条（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-4209-24/art-10 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-10 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-10 **第一項** 新規則第八十一条の六第一項第一号ハ（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）、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。）若しくは第二百二十四条の四（信託受益権の譲渡の対価の受領者の告知）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これらの規定に規定する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）、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。）若しくは第二百二十四条の四（信託受益権の譲渡の対価の受領者の告知）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これらの規定に規定する書類については、なお従前の例による。 suppl-4209-24/art-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-10/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-10/par-1 The provisions of Article 81-6, paragraph (1), item (i), (c) (Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the New Regulation (including as applied mutatis mutandis pursuant to Article 81-20, paragraph (1) (Scope of Documents to Be Presented to the Payer of Consideration for Transfer of Shares, etc.) and Article 81-25, paragraph (1) (Scope of Documents to Be Presented to the Deliverer of Money, etc. Delivered) of the New Regulation) apply to the documents prescribed in those provisions that are presented, on or after the Effective Date, at the time of giving notice pursuant to Article 224, paragraph (1) (Notice by a Person Receiving Interest, Dividends, Redemption Money or a Similar Asset, etc.), Article 224-3, paragraph (1) (Notice by a Person Receiving Consideration for Transfer of Shares, etc.) (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) or Article 224-4 (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the New Act, or of submitting a paper-based notice pursuant to Article 224, paragraph (2) or (4) of the New Act or Article 224-2 (Notice Concerning Transfer of Negotiable Deposits) of the New Act, and the provisions then in force continue to govern the documents prescribed in those provisions that were presented, before the Effective Date, at the time of giving notice pursuant to Article 224, paragraph (1) (Notice by a Person Receiving Interest, Dividends, Redemption Money or a Similar Asset, etc.), Article 224-3, paragraph (1) (Notice by a Person Receiving Consideration for Transfer of Shares, etc.) (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) or Article 224-4 (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Former Act, or of submitting a paper-based notice pursuant to Article 224, paragraph (2) or (4) of the Former Act or Article 224-2 (Notice Concerning Transfer of Negotiable Deposits) of the Former Act. machine translation, not official ### 第十一条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-4209-24/art-11 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11 **第一項** 別表第三（一）の改正規定（附則第一条第二号及び第三号（施行期日）に規定する同表の改正規定を除く。）、別表第三（二）の改正規定（同条第二号及び第三号に規定する同表の改正規定を除く。）及び別表第三（四）の改正規定（同条第二号及び第三号に規定する同表の改正規定を除く。）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、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）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、施行日前に旧法第二百二十条（源泉徴収に係る所得税の納付手続）の規定により添付した同条に規定する計算書については、なお従前の例による。 suppl-4209-24/art-11/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-1 The forms prescribed 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 amending that table prescribed in Article 1, items (ii) and (iii) (Effective Date) of the Supplementary Provisions), the provisions amending Appended Table III (2) (excluding the provisions amending that table prescribed in items (ii) and (iii) of that Article) and the provisions amending Appended Table III (4) (excluding the provisions amending that table prescribed in items (ii) and (iii) of that Article) apply to the statements prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the New Act that are attached pursuant to that Article on or after the Effective Date, and the provisions then in force continue to govern the statements prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the Former Act that were attached pursuant to that Article before the Effective Date. machine translation, not official **第二項** 別表第三（一）の改正規定（附則第一条第二号に規定する同表の改正規定に限る。）、別表第三（二）の改正規定（同号に規定する同表の改正規定に限る。）及び別表第三（四）の改正規定（同号に規定する同表の改正規定に限る。）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、平成二十一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、同日前に旧法第二百二十条の規定により添付した同条に規定する計算書については、なお従前の例による。 suppl-4209-24/art-11/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-2 The forms prescribed 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 amending that table prescribed in Article 1, item (ii) of the Supplementary Provisions), the provisions amending Appended Table III (2) (limited to the provisions amending that table prescribed in that item) and the provisions amending Appended Table III (4) (limited to the provisions amending that table prescribed in that item) apply to the statements prescribed in Article 220 of the New Act that are attached pursuant to that Article on or after January 1, 2009, and the provisions then in force continue to govern the statements prescribed in Article 220 of the Former Act that were attached pursuant to that Article before that date. machine translation, not official **第三項** 別表第三（一）の改正規定（附則第一条第三号に規定する同表の改正規定に限る。）、別表第三（二）の改正規定（同号に規定する同表の改正規定に限る。）及び別表第三（四）の改正規定（同号に規定する同表の改正規定に限る。）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、平成二十二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、同日前に旧法第二百二十条の規定により添付した同条に規定する計算書については、なお従前の例による。 suppl-4209-24/art-11/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-3 The forms prescribed 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 amending that table prescribed in Article 1, item (iii) of the Supplementary Provisions), the provisions amending Appended Table III (2) (limited to the provisions amending that table prescribed in that item) and the provisions amending Appended Table III (4) (limited to the provisions amending that table prescribed in that item) apply to the statements prescribed in Article 220 of the New Act that are attached pursuant to that Article on or after January 1, 2010, and the provisions then in force continue to govern the statements prescribed in Article 220 of the Former Act that were attached pursuant to that Article before that date. machine translation, not official **第四項** 新規則第八十三条第三項（配当等の支払調書）及び第九十七条第四項（名義人受領の配当所得等の調書）の規定並びに新規則別表第五（三）から別表第五（七）まで及び別表第八（二）に定める書式は、平成二十二年一月一日以後に新法第二百二十五条（支払調書及び支払通知書）又は第二百二十八条第一項（名義人受領の配当所得等の調書）の規定により提出し、又は交付するこれらの規定に規定する調書及び通知書について適用し、同日前に旧法第二百二十五条（支払調書及び支払通知書）又は第二百二十八条第一項（名義人受領の配当所得等の調書）の規定により提出し、又は交付したこれらの規定に規定する計算書及び調書については、なお従前の例による。 suppl-4209-24/art-11/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-4 The provisions of Article 83, paragraph (3) (Payment Report on Dividends and Similar Income) and Article 97, paragraph (4) (Report on Dividend Income, etc. Received by the Person of Record) of the New Regulation, and the forms prescribed in Appended Table V (3) through Appended Table V (7) and Appended Table VIII (2) of the New Regulation, apply to the reports and written notices prescribed in Article 225 (Payment Reports and Notices of Payment) or Article 228, paragraph (1) (Report on Dividend Income, etc. Received by the Person of Record) of the New Act that are submitted or delivered pursuant to those provisions on or after January 1, 2010, and the provisions then in force continue to govern the statements and reports prescribed in Article 225 (Payment Reports and Notices of Payment) or Article 228, paragraph (1) (Report on Dividend Income, etc. Received by the Person of Record) of the Former Act that were submitted or delivered pursuant to those provisions before that date. machine translation, not official **第五項** 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計算書、調書又は通知書に、新規則別表第三（一）、別表第三（二）、別表第三（四）、別表第五（三）から別表第五（七）まで及び別表第八（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。 suppl-4209-24/art-11/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-5 The forms prescribed in the preceding paragraphs may, for the time being, be replaced with the statements, reports or written notices prescribed in the corresponding provisions of the Former Regulation, with entries made in accordance with Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table V (3) through Appended Table V (7) and Appended Table VIII (2) of the New Regulation. machine translation, not official **第六項** 施行日から平成二十一年十二月三十一日までの間における新規則別表第三（一）の表の備考及び別表第三（二）の表の備考の規定の適用については、新規則別表第三（一）の表の備考３中「配当等（源泉徴収選択口座内配当等に該当するもの及び」とあるのは「配当等（」と、新規則別表第三（二）の表の備考４中「限るものとし、源泉徴収選択口座内配当等に該当するものを除く」とあるのは「限る」と、「、同法」とあるのは「又は同法」と、「国外株式の配当等（源泉徴収選択口座内配当等に該当するものを除く。」とあるのは「国外株式の配当等（」と、「いう。）又は同法第９条の３の２第１項の規定の適用を受ける上場株式等の配当等」とあるのは「いう。）」と、「、国外株式の配当等又は上場株式等の配当等」とあるのは「又は国外株式の配当等」と、「、上場株式等の配当等にあつては同欄の「上場株式等の配当等（源泉徴収義務特例分）」をそれぞれ」とあるのは「それぞれ」と、「非課税適用分及び上場株式等の配当等の支払の取扱者への支払分」とあるのは「非課税適用分」と、「配当等又は同法第９条の３の２第１項の規定の適用を受ける上場株式等の配当等」とあるのは「配当等」とする。 suppl-4209-24/art-11/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-6 With regard to the application of the provisions of the Remarks to the table of Appended Table III (1) and the Remarks to the table of Appended Table III (2) of the New Regulation during the period from the Effective Date to December 31, 2009, in Note 3 of the Remarks to the table of Appended Table III (1) of the New Regulation, "dividends and similar income (those that fall under dividends and similar income in a withholding-selected account and" is deemed to be replaced with "dividends and similar income (", and in Note 4 of the Remarks to the table of Appended Table III (2) of the New Regulation, "limited to, and excluding those that fall under dividends and similar income in a withholding-selected account" is deemed to be replaced with "limited to", ", that Act" is deemed to be replaced with "or that Act", "dividends and similar income on foreign shares (excluding those that fall under dividends and similar income in a withholding-selected account." is deemed to be replaced with "dividends and similar income on foreign shares (", "is referred to.) or dividends and similar income on listed shares, etc. subject to the application of the provisions of Article 9-3-2, paragraph (1) of that Act" is deemed to be replaced with "is referred to.)", ", dividends and similar income on foreign shares or dividends and similar income on listed shares, etc." is deemed to be replaced with "or dividends and similar income on foreign shares", ", and, for dividends and similar income on listed shares, etc., "Dividends and similar income on listed shares, etc. (portion subject to the special provisions on the obligation to withhold taxes)" in the same column, respectively" is deemed to be replaced with "respectively", "portion to which exemption from taxation applies and portion paid to the handler of payment of dividends and similar income on listed shares, etc." is deemed to be replaced with "portion to which exemption from taxation applies", and "dividends and similar income or dividends and similar income on listed shares, etc. subject to the application of the provisions of Article 9-3-2, paragraph (1) of that Act" is deemed to be replaced with "dividends and similar income". machine translation, not official --- ## Cites - suppl-4209-24/art-1/par-1/item-2: 附則第四条 → 所得税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4209-24/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4 - suppl-4209-24/art-1/par-1/item-2: 第九条 → 所得税法施行規則 附則第九条 (Supplementary Provisions, Article 9), suppl-4209-24/art-9 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-9 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-9 - suppl-4209-24/art-1/par-1/item-2: 第十一条第二項 → 所得税法施行規則 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4209-24/art-11/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-2 - suppl-4209-24/art-1/par-1/item-3: 附則第十一条第三項 → 所得税法施行規則 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4209-24/art-11/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-3 - suppl-4209-24/art-1/par-1/item-3: 第四項 → 所得税法施行規則 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4209-24/art-11/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-4 - suppl-4209-24/art-1/par-1/item-4: 附則第六条から第八条まで → 所得税法施行規則 附則第六条 (Supplementary Provisions, Article 6), suppl-4209-24/art-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-6 - suppl-4209-24/art-1/par-1/item-4: 附則第六条から第八条まで → 所得税法施行規則 附則第七条 (Supplementary Provisions, Article 7), suppl-4209-24/art-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-7 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-7 - suppl-4209-24/art-1/par-1/item-4: 附則第六条から第八条まで → 所得税法施行規則 附則第八条 (Supplementary Provisions, Article 8), suppl-4209-24/art-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-8 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-8 - suppl-4209-24/art-3/par-1: 新規則第七条第二項第三号 → 所得税法施行規則 第七条第二項第三号 (Article 7, paragraph (2), item (iii)), art-7/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-7/par-2/item-3 · https://japanlaw.org/l/340M50000040011/art-7/par-2/item-3 - suppl-4209-24/art-3/par-1: 第十条第五項 → 所得税法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/en/income-tax-act/art-10/par-5 · https://japanlaw.org/l/340AC0000000033/art-10/par-5 - suppl-4209-24/art-4/par-1: 新規則第二十八条 → 所得税法施行規則 第二十八条 (Article 28), art-28 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-28 · https://japanlaw.org/l/340M50000040011/art-28 - suppl-4209-24/art-4/par-4: 前項 → 所得税法施行規則 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4209-24/art-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-3 - suppl-4209-24/art-4/par-5: この条 → 所得税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4209-24/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4 - suppl-4209-24/art-4/par-5/item-1: 次号 → 所得税法施行規則 附則第四条第五項第二号 (Supplementary Provisions, Article 4, paragraph (5), item (ii)), suppl-4209-24/art-4/par-5/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-5/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-5/item-2 - suppl-4209-24/art-4/par-5/item-2: 新規則第二十八条 → 所得税法施行規則 第二十八条 (Article 28), art-28 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-28 · https://japanlaw.org/l/340M50000040011/art-28 - suppl-4209-24/art-5/par-1: 新規則第四十条の五 → 所得税法施行規則 第四十条の五 (Article 40-5), art-40-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-5 · https://japanlaw.org/l/340M50000040011/art-40-5 - suppl-4209-24/art-5/par-2: 新規則第四十条の六 → 所得税法施行規則 第四十条の六 (Article 40-6), art-40-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-6 · https://japanlaw.org/l/340M50000040011/art-40-6 - suppl-4209-24/art-5/par-3: 新規則第四十条の七 → 所得税法施行規則 第四十条の七 (Article 40-7), art-40-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-7 · https://japanlaw.org/l/340M50000040011/art-40-7 - suppl-4209-24/art-7/par-1: 附則第一条第四号 → 所得税法施行規則 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4209-24/art-1/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-4 - suppl-4209-24/art-7/par-2: 一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号）第百六条第一項 → e-Gov law 418AC0000000050, 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — not held in this collection - suppl-4209-24/art-7/par-2: 同法第百二十一条第一項 → e-Gov law 418AC0000000050, 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — not held in this collection - suppl-4209-24/art-7/par-2: 同法第百三十一条第一項 → e-Gov law 418AC0000000050, 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — not held in this collection - suppl-4209-24/art-7/par-2: 同法第四十五条 → e-Gov law 418AC0000000050, 第四十五条 (Article 45), art-45 — not held in this collection - suppl-4209-24/art-8/par-1: 令第二百十七条第一項 → e-Gov law 340CO0000000096, 第二百十七条第一項 (Article 217, paragraph (1)), art-217/par-1 — not held in this collection - suppl-4209-24/art-8/par-1: 令第二百十七条第一項第三号 → e-Gov law 340CO0000000096, 第二百十七条第一項第三号 (Article 217, paragraph (1), item (iii)), art-217/par-1/item-3 — not held in this collection - suppl-4209-24/art-8/par-1: 民法第三十四条 → 民法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/civil-code/art-34 · https://japanlaw.org/l/129AC0000000089/art-34 - suppl-4209-24/art-8/par-1: 一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号）第九十六条第一項 → e-Gov law 418AC0000000050, 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — not held in this collection - suppl-4209-24/art-8/par-2: 租税特別措置法第四十一条の十八の二 → 租税特別措置法 第四十一条の十八の二 (Article 41-18-2), art-41-18-2 — https://japanlaw.org/en/special-taxation-measures-act/art-41-18-2 · https://japanlaw.org/l/332AC0000000026/art-41-18-2 - suppl-4209-24/art-9/par-1: 新規則第五十三条 → 所得税法施行規則 第五十三条 (Article 53), art-53 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-53 · https://japanlaw.org/l/340M50000040011/art-53 - suppl-4209-24/art-9/par-2: 新規則第五十三条第一項 → 所得税法施行規則 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-53/par-1 · https://japanlaw.org/l/340M50000040011/art-53/par-1 - suppl-4209-24/art-9/par-2: 同項第六号 → 所得税法施行規則 第五十三条第一項第六号 (Article 53, paragraph (1), item (vi)), art-53/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-53/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-53/par-1/item-6 - suppl-4209-24/art-10/par-1: 新規則第八十一条の六第一項第一号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 - suppl-4209-24/art-10/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-4209-24/art-10/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 - suppl-4209-24/art-11/par-1: 附則第一条第二号 → 所得税法施行規則 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4209-24/art-1/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-2 - suppl-4209-24/art-11/par-1: 第三号 → 所得税法施行規則 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4209-24/art-1/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-3 - suppl-4209-24/art-11/par-2: 附則第一条第二号 → 所得税法施行規則 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4209-24/art-1/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-2 - suppl-4209-24/art-11/par-3: 附則第一条第三号 → 所得税法施行規則 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4209-24/art-1/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-3 - suppl-4209-24/art-11/par-4: 新規則第八十三条第三項 → 所得税法施行規則 第八十三条第三項 (Article 83, paragraph (3)), art-83/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-83/par-3 · https://japanlaw.org/l/340M50000040011/art-83/par-3 - suppl-4209-24/art-11/par-4: 第九十七条第四項 → 所得税法施行規則 第九十七条第四項 (Article 97, paragraph (4)), art-97/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97/par-4 · https://japanlaw.org/l/340M50000040011/art-97/par-4 - suppl-4209-24/art-11/par-5: 前各項 → 所得税法施行規則 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4209-24/art-11/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-1 - suppl-4209-24/art-11/par-5: 前各項 → 所得税法施行規則 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4209-24/art-11/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-2 - suppl-4209-24/art-11/par-5: 前各項 → 所得税法施行規則 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4209-24/art-11/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-3 - suppl-4209-24/art-11/par-5: 前各項 → 所得税法施行規則 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4209-24/art-11/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-4 ## Cited by 11 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二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/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-4209-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-3 - 所得税法施行規則 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-1/par-1/item-4 - 所得税法施行規則 附則第四条第四項（減価償却資産の償却の方法の選定の単位に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-4 - 所得税法施行規則 附則第四条第五項（減価償却資産の償却の方法の選定の単位に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-5 - 所得税法施行規則 附則第四条第五項第一号（減価償却資産の償却の方法の選定の単位に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-4/par-5/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-4/par-5/item-1 - 所得税法施行規則 附則第七条第一項（特定公益信託の信託財産の運用の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-7/par-1 - 所得税法施行規則 附則第十一条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-1 - 所得税法施行規則 附則第十一条第二項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-2 - 所得税法施行規則 附則第十一条第三項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-3 - 所得税法施行規則 附則第十一条第五項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4209-24/art-11/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4209-24/art-11/par-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-20261027T143811-097, 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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-098, 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-20261027T143811-098, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-099, 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