# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十九条 (Supplementary Provisions, Article 39)

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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: 第三十九条 (Supplementary Provisions, Article 39)（給与所得者の配偶者特別控除申告書の記載事項に関する経過措置） — address `suppl-4269-53/art-39`
- 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-39
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-39
- 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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### 第三十九条（給与所得者の配偶者特別控除申告書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Salary Income Earner's Return for Special Spousal Deduction
<sup>caption: machine translation, not official</sup>
<sup>suppl-4269-53/art-39 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-39 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-39</sup>

**第一項**  新規則第七十四条の二第二項（給与所得者の配偶者特別控除申告書の記載事項）の規定は、施行日以後に提出する新法第百九十五条の二第二項（給与所得者の配偶者特別控除申告書）に規定する給与所得者の配偶者特別控除申告書について適用する。
<sup>suppl-4269-53/art-39/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-39/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-39/par-1</sup>
The provisions of Article 74-2, paragraph (2) of the New Regulation (Matters to Be Stated in a Salary Income Earner's Return for Special Spousal Deduction) apply to a salary income earner's return for special spousal deduction prescribed in Article 195-2, paragraph (2) of the New Act (Salary Income Earner's Return for Special Spousal Deduction) that is submitted on or after the Effective Date.
<sup>machine translation, not official</sup>

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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-20261027T143811-107, 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