# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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- 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-4239-29`
- 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-4239-29
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4239-29
- 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.

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## 附　則 平成二三年六月三〇日財務省令第二九号
<sup>suppl-4239-29 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29 · https://japanlaw.org/l/340M50000040011/suppl-4239-29</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4239-29/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1</sup>

**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。
<sup>suppl-4239-29/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1/par-1</sup>
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 respective dates specified in those items.
<sup>machine translation, not official</sup>

  **一**  目次の改正規定、第一条の二第一項の改正規定、第三十一条第三号の改正規定、第三十二条の改正規定、第三十四条の改正規定、第三十五条を削る改正規定、第二編第一章第三節第三款中第三十五条の二を第三十五条とし、第三十五条の三を第三十五条の二とする改正規定、第八十一条の三十六の次に四条を加える改正規定、第九十条の二第一項の改正規定、第九十条の五の次に一条を加える改正規定、第九十一条の改正規定、第九十七条の四の改正規定（同条第五項に係る部分に限る。）、別表第五（二十九）の改正規定、別表第五（三十一）の改正規定及び同表の次に一表を加える改正規定　平成二十四年一月一日
  <sup>suppl-4239-29/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1/par-1/item-1</sup>
  The provisions amending the table of contents, the provisions amending Article 1-2, paragraph (1), the provisions amending Article 31, item (iii), the provisions amending Article 32, the provisions amending Article 34, the provisions deleting Article 35, the provisions that, in Part II, Chapter I, Section 3, Subsection 3, redesignate Article 35-2 as Article 35 and Article 35-3 as Article 35-2, the provisions adding four Articles after Article 81-36, the provisions amending Article 90-2, paragraph (1), the provisions adding one Article after Article 90-5, the provisions amending Article 91, the provisions amending Article 97-4 (limited to the portion pertaining to paragraph (5) of that Article), the provisions amending Appended Table V (29), the provisions amending Appended Table V (31) and the provisions adding one table after that table: January 1, 2012;
  <sup>machine translation, not official</sup>

  **二**  第八十六条の改正規定（同条第一項第四号に係る部分を除く。）、第八十七条の改正規定（同条第一項第四号に係る部分を除く。）、第九十四条の二第一項第五号の改正規定、別表第五（十二）の改正規定、別表第五（十四）の改正規定及び別表第六（三）の改正規定並びに次条第一項、附則第三条第一項並びに附則第四条第二項及び第四項の規定　平成二十五年一月一日
  <sup>suppl-4239-29/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1/par-1/item-2</sup>
  The provisions amending Article 86 (excluding the portion pertaining to paragraph (1), item (iv) of that Article), the provisions amending Article 87 (excluding the portion pertaining to paragraph (1), item (iv) of that Article), the provisions amending Article 94-2, paragraph (1), item (v), the provisions amending Appended Table V (12), the provisions amending Appended Table V (14) and the provisions amending Appended Table VI (3), and the provisions of paragraph (1) of the following Article and Article 3, paragraph (1) and Article 4, paragraphs (2) and (4) of the Supplementary Provisions: January 1, 2013;
  <sup>machine translation, not official</sup>

  **三**  第九十七条の四の改正規定（同条第五項に係る部分を除く。）　平成二十六年一月一日
  <sup>suppl-4239-29/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1/par-1/item-3</sup>
  The provisions amending Article 97-4 (excluding the portion pertaining to paragraph (5) of that Article): January 1, 2014
  <sup>machine translation, not official</sup>

  **四**  別表第三（三）の改正規定及び別表第五（二十八）の改正規定並びに附則第四条第三項及び第六項の規定　特定多国籍企業による研究開発事業等の促進に関する特別措置法（平成二十四年法律第五十五号）の施行の日
  <sup>suppl-4239-29/art-1/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1/par-1/item-4</sup>
  The provisions amending Appended Table III (3), the provisions amending Appended Table V (28), and the provisions of Article 4, paragraphs (3) and (6) of the Supplementary Provisions: the date of enforcement of the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises (Act No. 55 of 2012)
  <sup>machine translation, not official</sup>

### 第二条（生命保険金等の支払調書に関する経過措置） — Transitional Measures Concerning Payment Reports on Life Insurance Proceeds, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4239-29/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-2</sup>

**第一項**  改正後の所得税法施行規則（以下「新規則」という。）第八十六条（第二項に係る部分に限る。）（生命保険金等の支払調書）の規定は、平成二十五年一月一日以後に支払の確定する現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号。次項において「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。）第二百九条第二号（源泉徴収を要しない年金）に掲げる年金について適用する。
<sup>suppl-4239-29/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-2/par-1</sup>
The provisions of Article 86 (limited to the portion pertaining to paragraph (2)) (Payment Report on Life Insurance Proceeds, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to pensions listed in Article 209, item (ii) (Pensions Not Subject to Withholding) 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. for Improving the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 82 of 2011; hereinafter referred to as the "Amending Act" in the following paragraph) (hereinafter referred to as the "New Act") for which payment is finalized on or after January 1, 2013.
<sup>machine translation, not official</sup>

**第二項**  平成二十三年及び平成二十四年において支払の確定した前項に規定する年金（その支払開始の日の属する年が平成二十三年又は平成二十四年であるものに限る。）の支払をする者は、その支払開始の日の属する年分の当該年金に係る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。）第二百二十五条第一項（支払調書）に規定する調書を提出する場合における改正前の所得税法施行規則（以下「旧規則」という。）第八十六条第一項（生命保険金等の支払調書）の規定の適用については、「掲げる事項」とあるのは、「掲げる事項及び当該生命保険金等が法第二百九条第二号（源泉徴収を要しない年金）に掲げる年金である旨」とする。
<sup>suppl-4239-29/art-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-2/par-2</sup>
When a person who pays a pension prescribed in the preceding paragraph for which payment was finalized in 2011 and 2012 (limited to one for which the year that includes the date of commencement of payment is 2011 or 2012) submits, for the year that includes the date of commencement of payment, the report prescribed in Article 225, paragraph (1) (Payment Reports) of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") with respect to that pension, with regard to the application of Article 86, paragraph (1) (Payment Report on Life Insurance Proceeds, etc.) of the Regulation for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Regulation"), "the matters listed" is deemed to be replaced with "the matters listed and a statement that the life insurance benefit, etc. is a pension listed in Article 209, item (ii) (Pensions Not Subject to Withholding) of the Act".
<sup>machine translation, not official</sup>

### 第三条（損害保険等給付の支払調書に関する経過措置） — Transitional Measures Regarding Payment Reports on Casualty Insurance Benefits, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4239-29/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-3</sup>

**第一項**  新規則第八十七条（第二項に係る部分に限る。）（損害保険等給付の支払調書）の規定は、平成二十五年一月一日以後に支払の確定する新法第二百九条第二号（源泉徴収を要しない年金）に掲げる年金について適用する。
<sup>suppl-4239-29/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-3/par-1</sup>
The provisions of Article 87 (limited to the portion pertaining to paragraph (2)) (Payment Report on Casualty Insurance Benefits, etc.) of the New Regulation apply to pensions listed in Article 209, item (ii) (Pensions Not Subject to Withholding) of the New Act for which payment is finalized on or after January 1, 2013.
<sup>machine translation, not official</sup>

**第二項**  平成二十三年及び平成二十四年において支払の確定した前項に規定する年金（その支払開始の日の属する年が平成二十三年又は平成二十四年であるものに限る。）の支払をする者は、その支払開始の日の属する年分の当該年金に係る旧法第二百二十五条第一項（支払調書）に規定する調書を提出する場合における旧規則第八十七条第一項（損害保険等給付の支払調書）の規定の適用については、「掲げる事項」とあるのは、「掲げる事項及び当該損害保険等給付が法第二百九条第二号（源泉徴収を要しない年金）に掲げる年金である旨」とする。
<sup>suppl-4239-29/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-3/par-2</sup>
When a person who pays a pension prescribed in the preceding paragraph for which payment was finalized in 2011 and 2012 (limited to one for which the year that includes the date of commencement of payment is 2011 or 2012) submits, for the year that includes the date of commencement of payment, the report prescribed in Article 225, paragraph (1) (Payment Reports) of the Former Act with respect to that pension, with regard to the application of Article 87, paragraph (1) (Payment Report on Casualty Insurance Benefits, etc.) of the Former Regulation, "the matters listed" is deemed to be replaced with "the matters listed and a statement that the casualty insurance benefits, etc. are a pension listed in Article 209, item (ii) (Pensions Not Subject to Withholding) of the Act".
<sup>machine translation, not official</sup>

### 第四条（書式に関する経過措置） — Transitional Measures Concerning Forms
<sup>caption: machine translation, not official</sup>
<sup>suppl-4239-29/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4</sup>

**第一項**  新規則第九十六条（信託の計算書）の規定及び別表第七（一）に定める書式は、この省令の施行の日（以下この項において「施行日」という。）以後に新法第二百二十七条（信託の計算書）の規定により提出する同条に規定する計算書について適用し、施行日前に提出した旧法第二百二十七条（信託の計算書）に規定する計算書については、なお従前の例による。
<sup>suppl-4239-29/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-1</sup>
The provisions of Article 96 (Trust Accounting Statement) of the New Regulation and the form prescribed in Appended Table VII (1) apply to the statements prescribed in Article 227 (Trust Accounting Statement) of the New Act that are submitted pursuant to that Article on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date" in this paragraph), and the provisions then in force continue to govern the statements prescribed in Article 227 (Trust Accounting Statement) of the Former Act that were submitted before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新規則別表第五（十二）及び別表第五（十四）に定める書式は、平成二十五年以後の各年において支払の確定した居住者に支払う新法第二百二十五条第一項第四号（支払調書）に規定する給付及び非居住者に支払う新法第百六十一条第十号（国内源泉所得）に規定する給付のうち年金並びに非居住者に支払う新法第二百九条第二号（源泉徴収を要しない年金）に掲げる年金について同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、平成二十四年以前の各年において支払の確定した居住者に支払う旧法第二百二十五条第一項第四号（支払調書）に規定する給付及び非居住者に支払う旧法第百六十一条第十号（国内源泉所得）に規定する給付のうち年金について同項の規定により提出する同項に規定する調書については、なお従前の例による。
<sup>suppl-4239-29/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-2</sup>
The forms prescribed in Appended Table V (12) and Appended Table V (14) of the New Regulation apply to the reports prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to that paragraph with respect to benefits prescribed in Article 225, paragraph (1), item (iv) (Payment Reports) of the New Act paid to Residents, pensions among the benefits prescribed in Article 161, item (x) (Domestic Source Income) of the New Act paid to Nonresidents, and pensions listed in Article 209, item (ii) (Pensions Not Subject to Withholding) of the New Act paid to Nonresidents, for which payment was finalized in each year from 2013 on, and the provisions then in force continue to govern the reports prescribed in Article 225, paragraph (1) of the Former Act that are submitted pursuant to that paragraph with respect to benefits prescribed in Article 225, paragraph (1), item (iv) (Payment Reports) of the Former Act paid to Residents and pensions among the benefits prescribed in Article 161, item (x) (Domestic Source Income) of the Former Act paid to Nonresidents, for which payment was finalized in each year in 2012 or earlier.
<sup>machine translation, not official</sup>

**第三項**  新規則別表第五（二十八）に定める書式は、附則第一条第四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。
<sup>suppl-4239-29/art-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-3</sup>
The form prescribed in Appended Table V (28) of the New Regulation applies to the reports prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to that paragraph on or after the date prescribed in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern the reports prescribed in Article 225, paragraph (1) of the Former Act that were submitted pursuant to that paragraph before that date.
<sup>machine translation, not official</sup>

**第四項**  新規則別表第六（三）に定める書式は、平成二十五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（源泉徴収票）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、平成二十四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（源泉徴収票）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。
<sup>suppl-4239-29/art-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-4</sup>
The form prescribed in Appended Table VI (3) of the New Regulation applies to the Withholding receipts prescribed in Article 226, paragraph (3) (Withholding Receipts) of the New Act that are submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to public pensions or retirement packages prescribed in Article 226, paragraph (3) of the New Act for which payment was finalized in each year from 2013 on, and the provisions then in force continue to govern the Withholding receipts prescribed in Article 226, paragraph (3) (Withholding Receipts) of the Former Act that are submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to public pensions or retirement packages prescribed in Article 226, paragraph (3) of the Former Act for which payment was finalized in each year in 2012 or earlier.
<sup>machine translation, not official</sup>

**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調書、源泉徴収票又は計算書に、新規則別表第五（十二）、別表第五（十四）、別表第五（二十八）、別表第六（三）及び別表第七（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。
<sup>suppl-4239-29/art-4/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-5</sup>
The forms prescribed in the preceding paragraphs may, for the time being, be replaced with the reports, Withholding receipts or statements prescribed in the corresponding provisions of the Former Regulation, with entries made in accordance with Appended Table V (12), Appended Table V (14), Appended Table V (28), Appended Table VI (3) and Appended Table VII (1) of the New Regulation.
<sup>machine translation, not official</sup>

**第六項**  附則第一条第四号に定める日から平成二十三年十二月三十一日までの間における新規則別表第五（二十八）に定める書式の適用については、同表の備考１中「第１９条の３第２３項」とあるのは「第１９条の３第２５項」と、同表の備考２（２）及び（５）中「第１９条の３第２４項」とあるのは「第１９条の３第２６項」とする。
<sup>suppl-4239-29/art-4/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-6</sup>
With regard to the application of the form prescribed in Appended Table V (28) of the New Regulation during the period from the date prescribed in Article 1, item (iv) of the Supplementary Provisions to December 31, 2011, in Note 1 of the Remarks to that table, "Article 19-3, paragraph (23)" is deemed to be replaced with "Article 19-3, paragraph (25)", and in Note 2 (2) and (5) of the Remarks to that table, "Article 19-3, paragraph (24)" is deemed to be replaced with "Article 19-3, paragraph (26)".
<sup>machine translation, not official</sup>

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## Cites
- suppl-4239-29/art-1/par-1/item-2: 次条第一項 → 所得税法施行規則 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4239-29/art-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-2/par-1
- suppl-4239-29/art-1/par-1/item-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-4239-29/art-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-3/par-1
- suppl-4239-29/art-1/par-1/item-2: 附則第四条第二項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4239-29/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-2
- suppl-4239-29/art-1/par-1/item-2: 第四項 → 所得税法施行規則 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4239-29/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-4
- suppl-4239-29/art-1/par-1/item-4: 附則第四条第三項 → 所得税法施行規則 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4239-29/art-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-3
- suppl-4239-29/art-1/par-1/item-4: 第六項 → 所得税法施行規則 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-4239-29/art-4/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-6
- suppl-4239-29/art-2/par-1: 第八十六条 → 所得税法施行規則 第八十六条 (Article 86), art-86 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-86 · https://japanlaw.org/l/340M50000040011/art-86
- suppl-4239-29/art-2/par-1: 第二項 → 所得税法施行規則 第八十六条第二項 (Article 86, paragraph (2)), art-86/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-86/par-2 · https://japanlaw.org/l/340M50000040011/art-86/par-2
- suppl-4239-29/art-2/par-1: 次項 → 所得税法施行規則 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4239-29/art-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-2/par-2
- suppl-4239-29/art-2/par-1: 第二百九条第二号 → 所得税法 第二百九条第一項第二号 (Article 209, paragraph (1), item (ii)), art-209/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-209/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-209/par-1/item-2
- suppl-4239-29/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-4239-29/art-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-2/par-1
- suppl-4239-29/art-2/par-2: 法第二百九条第二号 → 所得税法 第二百九条第一項第二号 (Article 209, paragraph (1), item (ii)), art-209/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-209/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-209/par-1/item-2
- suppl-4239-29/art-3/par-1: 新規則第八十七条 → 所得税法施行規則 第八十七条 (Article 87), art-87 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87 · https://japanlaw.org/l/340M50000040011/art-87
- suppl-4239-29/art-3/par-1: 第二項 → 所得税法施行規則 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-87/par-2 · https://japanlaw.org/l/340M50000040011/art-87/par-2
- suppl-4239-29/art-3/par-2: 前項 → 所得税法施行規則 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4239-29/art-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-3/par-1
- suppl-4239-29/art-3/par-2: 法第二百九条第二号 → 所得税法 第二百九条第一項第二号 (Article 209, paragraph (1), item (ii)), art-209/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-209/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-209/par-1/item-2
- suppl-4239-29/art-4/par-1: 新規則第九十六条 → 所得税法施行規則 第九十六条 (Article 96), art-96 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96 · https://japanlaw.org/l/340M50000040011/art-96
- suppl-4239-29/art-4/par-1: この項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4239-29/art-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-1
- suppl-4239-29/art-4/par-3: 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-4239-29/art-1/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1/par-1/item-4
- suppl-4239-29/art-4/par-5: 前各項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4239-29/art-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-1
- suppl-4239-29/art-4/par-5: 前各項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4239-29/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-2
- suppl-4239-29/art-4/par-5: 前各項 → 所得税法施行規則 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4239-29/art-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-3
- suppl-4239-29/art-4/par-5: 前各項 → 所得税法施行規則 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4239-29/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-4
- suppl-4239-29/art-4/par-6: 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-4239-29/art-1/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1/par-1/item-4

## Cited by

9 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-4239-29/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1/par-1/item-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-4239-29/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-1/par-1/item-4
- 所得税法施行規則 附則第二条第一項（生命保険金等の支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-2/par-1
- 所得税法施行規則 附則第二条第二項（生命保険金等の支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-2/par-2
- 所得税法施行規則 附則第三条第二項（損害保険等給付の支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-3/par-2
- 所得税法施行規則 附則第四条第一項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-1
- 所得税法施行規則 附則第四条第三項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-3
- 所得税法施行規則 附則第四条第五項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-5
- 所得税法施行規則 附則第四条第六項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-4/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-4/par-6

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## 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 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-101, 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-20261027T143811-101, 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