# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二条 (Supplementary Provisions, Article 2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4239-29/art-2. 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: 第二条 (Supplementary Provisions, Article 2)（生命保険金等の支払調書に関する経過措置） — address `suppl-4239-29/art-2` - 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/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4239-29/art-2 - 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. --- ### 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. caption: machine translation, not official 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 **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。 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 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. machine translation, not official **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。 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 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". machine translation, not official --- ## Cites - 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 ## Cited by 3 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 --- ## 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-20261027T143811-101, 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