# 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-4229-12. 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-4229-12` - 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-4229-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4229-12 - 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 平成二二年三月三一日財務省令第一二号 suppl-4229-12 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12 · https://japanlaw.org/l/340M50000040011/suppl-4229-12 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4229-12/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1 **第一項** この省令は、平成二十二年四月一日から施行する。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-4229-12/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2010; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items. machine translation, not official **一** 第八十三条第二項第五号の改正規定　平成二十二年六月一日 suppl-4229-12/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-1 The provisions amending Article 83, paragraph (2), item (v): June 1, 2010; machine translation, not official **二** 第一条第一項の改正規定、第七十三条第一項の改正規定、第七十四条第一項第三号の改正規定、第七十七条の三第一項の改正規定、第九十条の五第二号の改正規定（「規定する市場デリバティブ取引」の下に「若しくは外国市場デリバティブ取引」を加える部分に限る。）、第九十三条の改正規定（同条第一項第八号中「生命保険料の金額、個人年金保険料」を「新生命保険料の金額、旧生命保険料の金額、介護医療保険料の金額、新個人年金保険料の金額、旧個人年金保険料」に改める部分を除く。）、第九十四条の二第一項の改正規定、別表第五（三十一）の表の改正規定（「商品取引員等」を「商品先物取引業者」に改める部分を除く。）、同表の備考１の改正規定（「市場デリバティブ取引」という。）」の次に「若しくは外国市場デリバティブ取引（以下この表において「外国市場デリバティブ取引」という。）」を加える部分、「若しくは店頭デリバティブ取引」を「若しくは外国市場デリバティブ取引若しくは店頭デリバティブ取引」に改める部分及び「、店頭デリバティブ取引」を「、外国市場デリバティブ取引、店頭デリバティブ取引」に改め、「（以下この表において「金融商品取引所」という。）」を削る部分に限る。）、同表の備考３の改正規定、同表の備考４の改正規定、別表第六（一）の改正規定（同表の備考２（１３）に係る部分を除く。）及び別表第六（三）の改正規定並びに附則第三条第四項、第六項及び第八項並びに第四条の規定（所得税法施行規則の一部を改正する省令（平成十八年財務省令第十八号）附則第五条中「第九十三条第一項第八号」を「第九十三条第一項第九号」に改める部分に限る。）　平成二十三年一月一日 suppl-4229-12/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-2 The provisions amending Article 1, paragraph (1), the provisions amending Article 73, paragraph (1), the provisions amending Article 74, paragraph (1), item (iii), the provisions amending Article 77-3, paragraph (1), the provisions amending Article 90-5, item (ii) (limited to the portion adding "or foreign market derivatives transactions" after "market derivatives transaction prescribed in"), the provisions amending Article 93 (excluding the portion in paragraph (1), item (viii) of that Article replacing "amount of life insurance premiums, individual annuity insurance premiums" with "amount of new life insurance premiums, amount of old life insurance premiums, amount of nursing care and medical insurance premiums, amount of new individual annuity insurance premiums, old individual annuity insurance premiums"), the provisions amending Article 94-2, paragraph (1), the provisions amending the table of Appended Table V (31) (excluding the portion replacing "commodity exchange members, etc." with "commodity futures traders"), the provisions amending Note 1 of that table (limited to the portion adding "or foreign market derivatives transactions (hereinafter in this table referred to as 'foreign market derivatives transactions')" after "'market derivatives transaction'.)", the portion replacing "or over-the-counter derivatives transactions" with "or foreign market derivatives transactions or over-the-counter derivatives transactions", and the portion replacing ", over-the-counter derivatives transactions" with ", foreign market derivatives transactions, over-the-counter derivatives transactions" and deleting "(hereinafter in this table referred to as 'financial instruments exchange')"), the provisions amending Note 3 of that table, the provisions amending Note 4 of that table, the provisions amending Appended Table VI (1) (excluding the portion pertaining to Note 2 (13) of that table) and the provisions amending Appended Table VI (3), and the provisions of Article 3, paragraphs (4), (6) and (8) and Article 4 of the Supplementary Provisions (limited to the portion replacing "Article 93, paragraph (1), item (viii)" with "Article 93, paragraph (1), item (ix)" in Article 5 of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 18 of 2006)): January 1, 2011; machine translation, not official **三** 第四十条の五（見出しを含む。）の改正規定、第四十条の六（見出しを含む。）の改正規定、第四十七条の二の改正規定、第七十五条の改正規定、第七十六条の改正規定、第九十三条第一項第八号の改正規定（同号を同項第九号とする部分を除く。）及び別表第六（一）の改正規定（同表の備考２（１３）に係る部分に限る。）並びに附則第三条第七項並びに第四条の規定（所得税法施行規則の一部を改正する省令（平成十八年財務省令第十八号）附則第五条中「第九十三条第一項第八号」を「第九十三条第一項第九号」に改める部分を除く。）　平成二十四年一月一日 suppl-4229-12/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-3 The provisions amending Article 40-5 (including its heading), the provisions amending Article 40-6 (including its heading), the provisions amending Article 47-2, the provisions amending Article 75, the provisions amending Article 76, the provisions amending Article 93, paragraph (1), item (viii) (excluding the portion redesignating that item as item (ix) of that paragraph) and the provisions amending Appended Table VI (1) (limited to the portion pertaining to Note 2 (13) of that table), and the provisions of Article 3, paragraph (7) and Article 4 of the Supplementary Provisions (excluding the portion replacing "Article 93, paragraph (1), item (viii)" with "Article 93, paragraph (1), item (ix)" in Article 5 of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 18 of 2006)): January 1, 2012; machine translation, not official **三の二** 別表第三（四）の改正規定（同表の備考２５に係る部分に限る。）及び附則第三条第一項の規定　平成二十六年一月一日 suppl-4229-12/art-1/par-1/item-3-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-3-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-3-2 The provisions amending Appended Table III (4) (limited to the portion pertaining to Note 25 of that table) and the provisions of Article 3, paragraph (1) of the Supplementary Provisions: January 1, 2014; machine translation, not official **四** 第八十一条の三十六第四項から第九項までの改正規定、第九十条の五の改正規定（同条第二号中「規定する市場デリバティブ取引」の下に「若しくは外国市場デリバティブ取引」を加える部分を除く。）、別表第五（三十一）の表の改正規定（「商品取引員等」を「商品先物取引業者」に改める部分に限る。）、同表の備考１の改正規定（「第９０条の５第１項」を「第９０条の５」に改める部分、「市場デリバティブ取引」という。）」の次に「若しくは外国市場デリバティブ取引（以下この表において「外国市場デリバティブ取引」という。）」を加える部分、「若しくは店頭デリバティブ取引」を「若しくは外国市場デリバティブ取引若しくは店頭デリバティブ取引」に改める部分及び「、店頭デリバティブ取引」を「、外国市場デリバティブ取引、店頭デリバティブ取引」に改め、「（以下この表において「金融商品取引所」という。）」を削る部分を除く。）及び同表の備考２の改正規定並びに附則第三条第五項の規定　商品取引所法及び商品投資に係る事業の規制に関する法律の一部を改正する法律（平成二十一年法律第七十四号）の施行の日 suppl-4229-12/art-1/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-4 The provisions amending Article 81-36, paragraphs (4) through (9), the provisions amending Article 90-5 (excluding the portion adding "or foreign market derivatives transactions" after "market derivatives transaction prescribed in" in item (ii) of that Article), the provisions amending the table of Appended Table V (31) (limited to the portion replacing "commodity exchange members, etc." with "commodity futures traders"), the provisions amending Note 1 of that table (excluding the portion replacing "Article 90-5, paragraph (1)" with "Article 90-5", the portion adding "or foreign market derivatives transactions (hereinafter in this table referred to as 'foreign market derivatives transactions')" after "'market derivatives transaction'.)", the portion replacing "or over-the-counter derivatives transactions" with "or foreign market derivatives transactions or over-the-counter derivatives transactions", and the portion replacing ", over-the-counter derivatives transactions" with ", foreign market derivatives transactions, over-the-counter derivatives transactions" and deleting "(hereinafter in this table referred to as 'financial instruments exchange')") and the provisions amending Note 2 of that table, and the provisions of Article 3, paragraph (5) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Commodity Exchange Act and the Act on Regulation of Commodity Investment (Act No. 74 of 2009). machine translation, not official ### 第二条（支払調書に関する経過措置の対象となる契約） — Contracts Subject to Transitional Measures Concerning Payment Reports caption: machine translation, not official suppl-4229-12/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-2 **第一項** 所得税法施行令の一部を改正する政令（平成二十二年政令第五十号）附則第七条第三号（支払調書に関する経過措置の対象となる契約）に規定する財務省令で定めるものは、消費生活協同組合法（昭和二十三年法律第二百号）第十条第一項第四号（組合員の生活の共済を図る事業）の事業を行う全国労働者共済生活協同組合連合会の締結した共済に係る契約とする。 suppl-4229-12/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-2/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 7, item (iii) (Contracts Subject to Transitional Measures Concerning Payment Reports) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 50 of 2010) are contracts pertaining to mutual aid entered into by the National Federation of Workers' Mutual Aid Consumer Cooperatives, which conducts the business set forth in Article 10, paragraph (1), item (iv) (Business to Provide Mutual Aid for the Livelihood of Members) of the Consumer Cooperatives Act (Act No. 200 of 1948). machine translation, not official ### 第三条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-4229-12/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3 **第一項** 別表第三（四）の改正規定（附則第一条第三号の二（施行期日）に規定する同表の改正規定に限る。）による改正後の所得税法施行規則（以下「新規則」という。）別表第三（四）に定める書式は、平成二十六年一月一日以後に所得税法等の一部を改正する法律（平成二十二年法律第六号。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、同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-4229-12/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-1 The form prescribed in Appended Table III (4) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions amending Appended Table III (4) (limited to the provisions amending that table prescribed in Article 1, item (iii)-2 (Effective Date) of the Supplementary Provisions) (hereinafter referred to as the "New Regulation") applies to the statement prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes) 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. 6 of 2010; hereinafter referred to as the "Amending Act") (the Income Tax Act as so amended is hereinafter referred to as the "New Act") that is attached pursuant to the provisions of that Article on or after January 1, 2014, and the provisions then in force continue to govern the statement prescribed in that Article that was attached before that day pursuant to the provisions of Article 220 (Procedures for Payment of Withheld Income Taxes) of the Income Tax Act before the amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act"). machine translation, not official **第二項** 新規則別表第四（一）に定める書式は、この省令の施行の日（以下「施行日」という。）以後に新法第二百二十四条第二項（利子、配当、償還金等の受領者の告知）の規定により提出する同項に規定する告知書について適用し、施行日前に旧法第二百二十四条第二項（利子、配当、償還金等の受領者の告知）の規定により提出した同項に規定する告知書については、なお従前の例による。 suppl-4229-12/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-2 The form prescribed in Appended Table IV (1) of the New Regulation applies to the paper-based notice prescribed in Article 224, paragraph (2) (Notice of Persons Receiving Interest, Dividends, Redemption Money, etc.) of the New Act that is submitted pursuant to the provisions of that paragraph on or after the day this Ministerial Order comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the paper-based notice prescribed in that paragraph that was submitted before the Effective Date pursuant to the provisions of Article 224, paragraph (2) (Notice of Persons Receiving Interest, Dividends, Redemption Money, etc.) of the Former Act. machine translation, not official **第三項** 新規則別表第五（一）及び別表第五（十五）に定める書式は、施行日以後に新法第二百二十五条第一項（支払調書）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、施行日前に旧法第二百二十五条第一項（支払調書）の規定により提出した同項に規定する調書については、なお従前の例による。 suppl-4229-12/art-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-3 The forms prescribed in Appended Table V (1) and Appended Table V (15) of the New Regulation apply to the reports prescribed in Article 225, paragraph (1) (Payment Reports) of the New Act that are submitted pursuant to the provisions of that paragraph on or after the Effective Date, and the provisions then in force continue to govern the reports prescribed in that paragraph that were submitted before the Effective Date pursuant to the provisions of Article 225, paragraph (1) (Payment Reports) of the Former Act. machine translation, not official **第四項** 別表第五（三十一）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。）による新規則別表第五（三十一）に定める書式は、平成二十三年一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、同日前に旧法第二百二十五条第一項の規定により提出した同項に規定する調書については、なお従前の例による。 suppl-4229-12/art-3/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-4 The form prescribed in Appended Table V (31) of the New Regulation as amended by the provisions amending Appended Table V (31) (limited to the provisions amending that table prescribed in Article 1, item (ii) of the Supplementary Provisions), applies to the reports prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to the provisions of that paragraph on or after January 1, 2011, and the provisions then in force continue to govern the reports prescribed in that paragraph that were submitted before that day pursuant to the provisions of Article 225, paragraph (1) of the Former Act. machine translation, not official **第五項** 別表第五（三十一）の改正規定（附則第一条第四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五（三十一）に定める書式は、同号に定める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、同日前に旧法第二百二十五条第一項の規定により提出した同項に規定する調書については、なお従前の例による。 suppl-4229-12/art-3/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-5 The form prescribed in Appended Table V (31) of the New Regulation as amended by the provisions amending Appended Table V (31) (limited to the provisions amending that table prescribed in Article 1, item (iv) of the Supplementary Provisions), applies to the reports prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to the provisions of that paragraph on or after the date specified in that item, and the provisions then in force continue to govern the reports prescribed in that paragraph that were submitted before that date pursuant to the provisions of Article 225, paragraph (1) of the Former Act. machine translation, not official **第六項** 別表第六（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。）による新規則別表第六（一）に定める書式は、平成二十三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、平成二十二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は、なお従前の例による。 suppl-4229-12/art-3/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-6 The form prescribed in Appended Table VI (1) of the New Regulation as amended by the provisions amending Appended Table VI (1) (limited to the provisions amending that table prescribed in Article 1, item (ii) of the Supplementary Provisions), 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 2011 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 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 that paragraph for which payment was finalized in each year in 2010 or earlier. machine translation, not official **第七項** 別表第六（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。）による新規則別表第六（一）に定める書式は、平成二十四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、平成二十三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は、なお従前の例による。 suppl-4229-12/art-3/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-7 The form prescribed in Appended Table VI (1) of the New Regulation as amended by the provisions amending Appended Table VI (1) (limited to the provisions amending that table prescribed in Article 1, item (iii) of the Supplementary Provisions), applies to the Withholding receipt prescribed in Article 226, paragraph (1) 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 2012 on, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (1) of the Former 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 that paragraph for which payment was finalized in each year in 2011 or earlier. machine translation, not official **第八項** 新規則別表第六（三）に定める書式は、平成二十三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三項に規定する公的年金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三項に規定する源泉徴収票について適用し、平成二十二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三項に規定する公的年金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三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-4229-12/art-3/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-8 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-8 The form prescribed in Appended Table VI (3) of the New Regulation applies to the Withholding receipt prescribed in Article 226, paragraph (3) 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 public pension or retirement package prescribed in Article 226, paragraph (3) of the New Act for which payment was finalized in each year from 2011 on, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (3) of the Former 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 public pension or retirement package prescribed in that paragraph for which payment was finalized in each year in 2010 or earlier. machine translation, not official **第九項** 前各項に規定する書式は、当分の間、改正前の所得税法施行規則の相当の規定に定める計算書、告知書、調書又は源泉徴収票に、新規則別表第三（四）、別表第四（一）、別表第五（一）、別表第五（十五）、別表第五（三十一）、別表第六（一）及び別表第六（三）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-4229-12/art-3/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-9 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-9 The forms prescribed in the preceding paragraphs may, for the time being, be replaced with the statement, paper-based notice, report or Withholding receipt prescribed in the corresponding provision of the Regulation for Enforcement of the Income Tax Act before the amendment, with entries made in accordance with Appended Table III (4), Appended Table IV (1), Appended Table V (1), Appended Table V (15), Appended Table V (31), Appended Table VI (1) and Appended Table VI (3) of the New Regulation. machine translation, not official --- ## Cites - suppl-4229-12/art-1/par-1/item-2: 附則第三条第四項 → 所得税法施行規則 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-4229-12/art-3/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-4 - suppl-4229-12/art-1/par-1/item-2: 第六項 → 所得税法施行規則 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4229-12/art-3/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-6 - suppl-4229-12/art-1/par-1/item-2: 第八項 → 所得税法施行規則 附則第三条第八項 (Supplementary Provisions, Article 3, paragraph (8)), suppl-4229-12/art-3/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-8 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-8 - suppl-4229-12/art-1/par-1/item-3: 附則第三条第七項 → 所得税法施行規則 附則第三条第七項 (Supplementary Provisions, Article 3, paragraph (7)), suppl-4229-12/art-3/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-7 - suppl-4229-12/art-1/par-1/item-3-2: 附則第三条第一項 → 所得税法施行規則 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4229-12/art-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-1 - suppl-4229-12/art-1/par-1/item-4: 附則第三条第五項 → 所得税法施行規則 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-4229-12/art-3/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-5 - suppl-4229-12/art-2/par-1: 消費生活協同組合法（昭和二十三年法律第二百号）第十条第一項第四号 → e-Gov law 323AC0000000200, 第十条第一項第四号 (Article 10, paragraph (1), item (iv)), art-10/par-1/item-4 — not held in this collection - suppl-4229-12/art-3/par-1: 附則第一条第三号の二 → 所得税法施行規則 附則第一条第一項第三号の二 (Supplementary Provisions, Article 1, paragraph (1), item (iii-2)), suppl-4229-12/art-1/par-1/item-3-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-3-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-3-2 - suppl-4229-12/art-3/par-1: 第二百二十条 → 所得税法 第二百二十条 (Article 220), art-220 — https://japanlaw.org/en/income-tax-act/art-220 · https://japanlaw.org/l/340AC0000000033/art-220 - suppl-4229-12/art-3/par-4: 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-4229-12/art-1/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-2 - suppl-4229-12/art-3/par-5: 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-4229-12/art-1/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-4 - suppl-4229-12/art-3/par-6: 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-4229-12/art-1/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-2 - suppl-4229-12/art-3/par-7: 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-4229-12/art-1/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-3 - suppl-4229-12/art-3/par-9: 前各項 → 所得税法施行規則 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4229-12/art-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-1 - suppl-4229-12/art-3/par-9: 前各項 → 所得税法施行規則 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4229-12/art-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-2 - suppl-4229-12/art-3/par-9: 前各項 → 所得税法施行規則 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4229-12/art-3/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-3 - suppl-4229-12/art-3/par-9: 前各項 → 所得税法施行規則 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-4229-12/art-3/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-4 - suppl-4229-12/art-3/par-9: 前各項 → 所得税法施行規則 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-4229-12/art-3/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-5 - suppl-4229-12/art-3/par-9: 前各項 → 所得税法施行規則 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4229-12/art-3/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-6 - suppl-4229-12/art-3/par-9: 前各項 → 所得税法施行規則 附則第三条第七項 (Supplementary Provisions, Article 3, paragraph (7)), suppl-4229-12/art-3/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-7 - suppl-4229-12/art-3/par-9: 前各項 → 所得税法施行規則 附則第三条第八項 (Supplementary Provisions, Article 3, paragraph (8)), suppl-4229-12/art-3/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-8 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-8 ## Cited by 10 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-4229-12/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/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-4229-12/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-3 - 所得税法施行規則 附則第一条第一項第三号の二（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-3-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-3-2 - 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-4229-12/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-4 - 所得税法施行規則 附則第三条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-1 - 所得税法施行規則 附則第三条第四項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-4 - 所得税法施行規則 附則第三条第五項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-5 - 所得税法施行規則 附則第三条第六項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-6 - 所得税法施行規則 附則第三条第七項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-7 - 所得税法施行規則 附則第三条第九項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-9 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-9 --- ## 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-20261027T143811-100, 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-20261027T143811-100, 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