# 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-4229-61. 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-4229-61` - 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-4229-61 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4229-61 - 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 平成二二年一二月二八日財務省令第六一号 suppl-4229-61 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-61 · https://japanlaw.org/l/340M50000040011/suppl-4229-61 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4229-61/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-61/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-61/art-1 **第一項** この省令は、平成二十三年一月一日から施行する。 suppl-4229-61/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-61/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-61/art-1/par-1 This Ministerial Order comes into effect as of January 1, 2011. machine translation, not official ### 第二条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-4229-61/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-61/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-61/art-2 **第一項** 第二条の規定による改正後の所得税法施行規則（以下「新所得税法施行規則」という。）別表第五（三十一）に定める書式は、この省令の施行の日以後に所得税法第二百二十五条第一項の規定により提出する同項に規定する調書について適用し、同日前に提出した当該調書については、なお従前の例による。 suppl-4229-61/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-61/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-61/art-2/par-1 The form prescribed in Appended Table V (31) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Regulation for Enforcement of the Income Tax Act") applies to the reports prescribed in Article 225, paragraph (1) of the Income Tax Act that are submitted pursuant to the provisions of that paragraph on or after the day this Ministerial Order comes into effect, and the provisions then in force continue to govern those reports that were submitted before that day. machine translation, not official **第二項** 前項に規定する書式は、当分の間、第二条の規定による改正前の所得税法施行規則の相当の規定に定める調書に、新所得税法施行規則別表第五（三十一）に準じて、記載したものをもってこれに代えることができる。 suppl-4229-61/art-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-61/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-61/art-2/par-2 The form prescribed in the preceding paragraph may, for the time being, be replaced with the report prescribed in the corresponding provision of the Regulation for Enforcement of the Income Tax Act before the amendment by the provisions of Article 2, with entries made in accordance with Appended Table V (31) of the New Regulation for Enforcement of the Income Tax Act. machine translation, not official --- ## Cites - suppl-4229-61/art-2/par-1: 所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/en/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1 - suppl-4229-61/art-2/par-2: 前項 → 所得税法施行規則 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4229-61/art-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-61/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-61/art-2/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第二条第二項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4229-61/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-61/art-2/par-2 --- ## 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 - 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