# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十六条 (Supplementary Provisions, Article 36) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-36. 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: 第三十六条 (Supplementary Provisions, Article 36)（青色申告をやめようとする場合の届出に関する経過措置） — address `suppl-4269-53/art-36` - 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-4269-53/art-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-36 - 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. --- ### 第三十六条（青色申告をやめようとする場合の届出に関する経過措置） — Transitional Measures Concerning Notification When Intending to Discontinue Filing a Blue Return caption: machine translation, not official suppl-4269-53/art-36 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-36 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-36 **第一項** 新規則第六十六条（青色申告をやめようとする場合の届出）の規定は、施行日以後に提出する新法第百五十一条第一項（青色申告の取りやめ等）の届出書について適用し、施行日前に提出した旧法第百五十一条第一項（青色申告の取りやめ等）の届出書については、なお従前の例による。 suppl-4269-53/art-36/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-36/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-36/par-1 The provisions of Article 66 of the New Regulation (Notification When Intending to Discontinue Filing a Blue Return) apply to a written notification under Article 151, paragraph (1) of the New Act (Discontinuation of Filing a Blue Return, etc.) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 151, paragraph (1) of the Former Act (Discontinuation of Filing a Blue Return, etc.) that was submitted before the Effective Date. machine translation, not official --- ## Cites - suppl-4269-53/art-36/par-1: 新規則第六十六条 → 所得税法施行規則 第六十六条 (Article 66), art-66 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66 · https://japanlaw.org/l/340M50000040011/art-66 --- ## 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-20261027T143811-107, 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