# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置） — address `suppl-4249-24/art-4` - 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-4249-24/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4 - 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. --- ### 第四条（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Head of a Business Office of a Savings Institution, etc. caption: machine translation, not official suppl-4249-24/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4 **第一項** 新規則第八十一条の六第一項第二号（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十（無記名公社債に係る貯蓄取扱機関等の営業所の長に提示する書類の範囲）及び第八十一条の十四（無記名割引債に係る貯蓄取扱機関等の営業所等の長に提示する書類の範囲）において読み替えて適用する場合並びに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）、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）、第八十一条の二十九第一項（株式等証券投資信託等の償還金等の交付者に提示する書類の範囲）、第八十一条の三十三第一項（信託受益権の譲渡の対価の支払者に提示する書類の範囲）、第八十一条の三十六第二項（先物取引の差金等決済をする者の告知）及び第八十一条の三十八（金地金等の譲渡の対価の支払者に提示する書類の範囲）において準用する場合を含む。次項及び第三項において同じ。）の規定は、附則第一条第三号（施行期日）に定める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等の告知）（同条第三項及び第四項において準用する場合を含む。）、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）、第二百二十四条の五第一項（先物取引の差金等決済をする者の告知）若しくは第二百二十四条の六（金地金等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、同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等の告知）（同条第三項及び第四項において準用する場合を含む。）、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）、第二百二十四条の五第一項（先物取引の差金等決済をする者の告知）若しくは第二百二十四条の六（金地金等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-4249-24/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-1 The provisions of Article 81-6, paragraph (1), item (ii) (Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the New Regulation (including the case where they apply with replacement of terms under Article 81-10 (Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc. Concerning Bearer Public and Corporate Bonds) and Article 81-14 (Scope of Documents to Be Presented to the Head of a business office, etc. of a Savings Institution, etc. Concerning Bearer Discount Bonds) of the New Regulation, and the case where they apply mutatis mutandis under Article 81-20, paragraph (1) (Scope of Documents to Be Presented to the Payer of Consideration for Transfer of Shares, etc.), Article 81-25, paragraph (1) (Scope of Documents to Be Presented to the Deliverer of Money, etc. Delivered), Article 81-29, paragraph (1) (Scope of Documents to Be Presented to the Deliverer of Redemption Money or a Similar Asset, etc. of Stock-Type Securities Investment Trusts, etc.), Article 81-33, paragraph (1) (Scope of Documents to Be Presented to the Payer of Consideration for Transferring a Beneficial Interest in a Trust), Article 81-36, paragraph (2) (Notice by a Person Settling a Futures Contract) and Article 81-38 (Scope of Documents to Be Presented to the Payer of Consideration for Transferring Gold Bullion, etc.) of the New Regulation; the same applies in the following paragraph and paragraph (3)) apply to the documents prescribed in those provisions that are presented, on or after the date prescribed in Article 1, item (iii) (Effective Date) of the Supplementary Provisions, 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 Transferring Shares, etc.) (including as applied mutatis mutandis under paragraphs (3) and (4) of that Article), Article 224-4 (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust), Article 224-5, paragraph (1) (Notice by a Person Settling a Futures Contract) or Article 224-6 (Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the New Act, or of submitting a paper-based notice pursuant to Article 224, paragraph (2) or (4) 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 that 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 Transferring Shares, etc.) (including as applied mutatis mutandis under paragraphs (3) and (4) of that Article), Article 224-4 (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust), Article 224-5, paragraph (1) (Notice by a Person Settling a Futures Contract) or Article 224-6 (Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Former Act, or of submitting a paper-based notice pursuant to Article 224, paragraph (2) or (4) or Article 224-2 (Notice Concerning Transfer of Negotiable Deposits) of the Former Act. machine translation, not official **第二項** 入管法等改正法附則第十五条第二項（入管法の一部改正に伴う経過措置等）に規定する中長期在留者の同項各号に掲げる者の区分に応じ当該各号に定める日が経過するまでの期間における新規則第八十一条の六第一項の規定の適用については、同項第一号ト中「又は特別永住者証明書」とあるのは、「、特別永住者証明書又は外国人登録証明書」とする。 suppl-4249-24/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-2 With regard to the application of the provisions of Article 81-6, paragraph (1) of the New Regulation to a mid- to long-term Resident prescribed in Article 15, paragraph (2) (Transitional Measures Accompanying Partial Amendment of the Immigration Control Act, etc.) of the Supplementary Provisions of the Immigration Control Act Amendment Act during the period until the day prescribed in the relevant item of that paragraph, according to the category of persons listed in the items of that paragraph, has elapsed, in Article 81-6, paragraph (1), item (i), (g) of the New Regulation, "or special permanent Resident certificate" is deemed to be replaced with ", special permanent Resident certificate or alien registration certificate". machine translation, not official **第三項** 前項の規定は、入管法等改正法附則第二十八条第二項（特例法の一部改正に伴う経過措置等）に規定する特別永住者の同項各号に掲げる者の区分に応じ当該各号に定める日が経過するまでの期間における新規則第八十一条の六第一項の規定の適用について準用する。 suppl-4249-24/art-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-3 The provisions of the preceding paragraph apply mutatis mutandis to the application of Article 81-6, paragraph (1) of the New Regulation to a special permanent Resident prescribed in Article 28, paragraph (2) (Transitional Measures Accompanying Partial Amendment of the Special Act, etc.) of the Supplementary Provisions of the Immigration Control Act Amendment Act during the period until the day prescribed in the relevant item of that paragraph, according to the category of persons listed in the items of that paragraph, has elapsed. machine translation, not official **第四項** 次の各号に掲げる個人で国内に住所を有するものが、附則第一条第三号に定める日の前日において住民票に記載されていない者である場合には、同号に定める日以後六月を経過する日までの間は、その者の外国人登録原票の写し、外国人登録原票の記載事項証明書又は官公署から発行され、若しくは発給された書類その他これらに類するもの（いずれもその者の氏名及び住所の記載があるもので当該各号に規定する告知又は告知書若しくは書類の提出をする日前六月以内に作成されたものに限る。）は、当該各号に掲げる個人の区分に応じ当該各号に定める書類とみなす。 suppl-4249-24/art-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4 In the case where an individual who has a domicile in Japan and who is listed in the following items is a person who is not recorded in a certificate of residence on the day before the date prescribed in Article 1, item (iii) of the Supplementary Provisions, then from the date prescribed in that item until the day on which six months have elapsed, a copy of that person's alien registration record, a certificate of recorded particulars of the alien registration record, or a document issued or granted by a public agency or a similar document (limited, in each case, to one that bears that person's name and domicile and was prepared within six months before the day on which the notice prescribed in each of the following items is given or the paper-based notice or documents are submitted) is deemed to be the document prescribed in the relevant item, according to the category of individuals listed in each of the following items: machine translation, not official **一** 新令第三百三十六条第一項から第三項まで（預貯金、株式等に係る利子、配当等の受領者の告知）の規定による告知又は新法第二百二十四条の二の規定による告知書の提出をする個人　新規則第八十一条の六第一項第一号に規定する書類 suppl-4249-24/art-4/par-4/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-1 An individual who gives notice pursuant to Article 336, paragraphs (1) through (3) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order or submits a paper-based notice pursuant to Article 224-2 of the New Act: the documents prescribed in Article 81-6, paragraph (1), item (i) of the New Regulation machine translation, not official **二** 新令第三百三十九条第一項若しくは第三項（無記名公社債の利子等に係る告知書等の提出等）又は同条第四項（同条第五項において準用する場合を含む。）の規定による告知書又は書類の提出をする個人　新規則第八十一条の十の規定により読み替えられた新規則第八十一条の六第一項第一号に規定する書類 suppl-4249-24/art-4/par-4/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-2 An individual who submits a paper-based notice or documents pursuant to Article 339, paragraph (1) or (3) (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order, or paragraph (4) of that Article (including as applied mutatis mutandis under paragraph (5) of that Article): the documents prescribed in Article 81-6, paragraph (1), item (i) of the New Regulation as replaced pursuant to the provisions of Article 81-10 of the New Regulation machine translation, not official **三** 新令第三百三十九条の二第一項若しくは第二項（無記名割引債の償還金に係る告知書等の提出等）又は同条第三項（同条第四項において準用する場合を含む。）の規定による告知書又は書類の提出をする個人　新規則第八十一条の十四の規定により読み替えられた新規則第八十一条の六第一項第一号に規定する書類 suppl-4249-24/art-4/par-4/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-3 An individual who submits a paper-based notice or documents pursuant to Article 339-2, paragraph (1) or (2) (Submission, etc. of Paper-Based Notices, etc. Concerning Redemption Money of Bearer Discount Bonds) of the New Order, or paragraph (3) of that Article (including as applied mutatis mutandis under paragraph (4) of that Article): the documents prescribed in Article 81-6, paragraph (1), item (i) of the New Regulation as replaced pursuant to the provisions of Article 81-14 of the New Regulation machine translation, not official **四** 新令第三百四十二条第一項から第三項まで（株式等の譲渡の対価の受領者の告知）の規定による告知をする個人　新規則第八十一条の二十第一項において準用する新規則第八十一条の六第一項第一号に規定する書類 suppl-4249-24/art-4/par-4/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-4 An individual who gives notice pursuant to Article 342, paragraphs (1) through (3) (Notice by a Person Receiving Consideration for Transferring Shares, etc.) of the New Order: the documents prescribed in Article 81-6, paragraph (1), item (i) of the New Regulation as applied mutatis mutandis under Article 81-20, paragraph (1) of the New Regulation machine translation, not official **五** 新令第三百四十五条第三項（交付金銭等の受領者の告知等）の規定による告知をする個人　新規則第八十一条の二十五第一項において準用する新規則第八十一条の六第一項第一号に規定する書類 suppl-4249-24/art-4/par-4/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-5 An individual who gives notice pursuant to Article 345, paragraph (3) (Notice, etc. by a Person Receiving Money, etc. Delivered) of the New Order: the documents prescribed in Article 81-6, paragraph (1), item (i) of the New Regulation as applied mutatis mutandis under Article 81-25, paragraph (1) of the New Regulation machine translation, not official **六** 新令第三百四十六条第三項（株式等証券投資信託等の償還金等の受領者の告知等）の規定による告知をする個人　新規則第八十一条の二十九第一項において準用する新規則第八十一条の六第一項第一号に規定する書類 suppl-4249-24/art-4/par-4/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-6 An individual who gives notice pursuant to Article 346, paragraph (3) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset, etc. of Stock-Type Securities Investment Trusts, etc.) of the New Order: the documents prescribed in Article 81-6, paragraph (1), item (i) of the New Regulation as applied mutatis mutandis under Article 81-29, paragraph (1) of the New Regulation machine translation, not official **七** 新令第三百四十八条（信託受益権の譲渡の対価の受領者の告知）の規定による告知をする個人　新規則第八十一条の三十三第一項において準用する新規則第八十一条の六第一項第一号に規定する書類 suppl-4249-24/art-4/par-4/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-7 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-7 An individual who gives notice pursuant to Article 348 (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the New Order: the documents prescribed in Article 81-6, paragraph (1), item (i) of the New Regulation as applied mutatis mutandis under Article 81-33, paragraph (1) of the New Regulation machine translation, not official **八** 新令第三百五十条の三（先物取引の差金等決済をする者の告知）の規定による告知をする個人　新規則第八十一条の三十六第二項において準用する新規則第八十一条の六第一項第一号に規定する書類 suppl-4249-24/art-4/par-4/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-8 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-8 An individual who gives notice pursuant to Article 350-3 (Notice by a Person Settling a Futures Contract) of the New Order: the documents prescribed in Article 81-6, paragraph (1), item (i) of the New Regulation as applied mutatis mutandis under Article 81-36, paragraph (2) of the New Regulation machine translation, not official **九** 新令第三百五十条の八（金地金等の譲渡の対価の受領者の告知）の規定による告知をする個人　新規則第八十一条の三十八において準用する新規則第八十一条の六第一項第一号に規定する書類 suppl-4249-24/art-4/par-4/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-9 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-9 An individual who gives notice pursuant to Article 350-8 (Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the New Order: the documents prescribed in Article 81-6, paragraph (1), item (i) of the New Regulation as applied mutatis mutandis under Article 81-38 of the New Regulation machine translation, not official --- ## Cites - suppl-4249-24/art-4/par-1: 新規則第八十一条の六第一項第二号 → 所得税法施行規則 第八十一条の六第一項第二号 (Article 81-6, paragraph (1), item (ii)), art-81-6/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-2 - suppl-4249-24/art-4/par-1: 新規則第八十一条の十 → 所得税法施行規則 第八十一条の十 (Article 81-10), art-81-10 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-10 · https://japanlaw.org/l/340M50000040011/art-81-10 - suppl-4249-24/art-4/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-4249-24/art-4/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-4249-24/art-4/par-1: 第八十一条の二十九第一項 → 所得税法施行規則 第八十一条の二十九第一項 (Article 81-29, paragraph (1)), art-81-29/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-29/par-1 · https://japanlaw.org/l/340M50000040011/art-81-29/par-1 - suppl-4249-24/art-4/par-1: 第八十一条の三十三第一項 → 所得税法施行規則 第八十一条の三十三第一項 (Article 81-33, paragraph (1)), art-81-33/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-33/par-1 · https://japanlaw.org/l/340M50000040011/art-81-33/par-1 - suppl-4249-24/art-4/par-1: 第八十一条の三十六第二項 → 所得税法施行規則 第八十一条の三十六第二項 (Article 81-36, paragraph (2)), art-81-36/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-36/par-2 · https://japanlaw.org/l/340M50000040011/art-81-36/par-2 - suppl-4249-24/art-4/par-1: 第八十一条の三十八 → 所得税法施行規則 第八十一条の三十八 (Article 81-38), art-81-38 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-38 · https://japanlaw.org/l/340M50000040011/art-81-38 - suppl-4249-24/art-4/par-1: 次項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4249-24/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-2 - suppl-4249-24/art-4/par-1: 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-4249-24/art-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-3 - suppl-4249-24/art-4/par-1: 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-4249-24/art-1/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1/par-1/item-3 - suppl-4249-24/art-4/par-2: 新規則第八十一条の六第一項 → 所得税法施行規則 第八十一条の六第一項 (Article 81-6, paragraph (1)), art-81-6/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1 - suppl-4249-24/art-4/par-2: 同項第一号 → 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-4249-24/art-4/par-3: 前項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4249-24/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-2 - suppl-4249-24/art-4/par-3: 新規則第八十一条の六第一項 → 所得税法施行規則 第八十一条の六第一項 (Article 81-6, paragraph (1)), art-81-6/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1 - suppl-4249-24/art-4/par-4: 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-4249-24/art-1/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1/par-1/item-3 - suppl-4249-24/art-4/par-4/item-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-4249-24/art-4/par-4/item-2: 新規則第八十一条の十 → 所得税法施行規則 第八十一条の十 (Article 81-10), art-81-10 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-10 · https://japanlaw.org/l/340M50000040011/art-81-10 - suppl-4249-24/art-4/par-4/item-2: 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-4249-24/art-4/par-4/item-3: 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-4249-24/art-4/par-4/item-4: 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-4249-24/art-4/par-4/item-4: 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-4249-24/art-4/par-4/item-5: 新規則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-4249-24/art-4/par-4/item-5: 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-4249-24/art-4/par-4/item-6: 新規則第八十一条の二十九第一項 → 所得税法施行規則 第八十一条の二十九第一項 (Article 81-29, paragraph (1)), art-81-29/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-29/par-1 · https://japanlaw.org/l/340M50000040011/art-81-29/par-1 - suppl-4249-24/art-4/par-4/item-6: 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-4249-24/art-4/par-4/item-7: 新規則第八十一条の三十三第一項 → 所得税法施行規則 第八十一条の三十三第一項 (Article 81-33, paragraph (1)), art-81-33/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-33/par-1 · https://japanlaw.org/l/340M50000040011/art-81-33/par-1 - suppl-4249-24/art-4/par-4/item-7: 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-4249-24/art-4/par-4/item-8: 新規則第八十一条の三十六第二項 → 所得税法施行規則 第八十一条の三十六第二項 (Article 81-36, paragraph (2)), art-81-36/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-36/par-2 · https://japanlaw.org/l/340M50000040011/art-81-36/par-2 - suppl-4249-24/art-4/par-4/item-8: 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-4249-24/art-4/par-4/item-9: 新規則第八十一条の三十八 → 所得税法施行規則 第八十一条の三十八 (Article 81-38), art-81-38 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-38 · https://japanlaw.org/l/340M50000040011/art-81-38 - suppl-4249-24/art-4/par-4/item-9: 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 ## Cited by 4 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三号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1/par-1/item-3 - 所得税法施行規則 附則第二条第四項（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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-2/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2/par-4 - 所得税法施行規則 附則第四条第一項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-1 - 所得税法施行規則 附則第四条第三項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-3 --- ## 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-20261027T143811-102, 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-20261027T143811-102, 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