# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十四条 (Supplementary Provisions, Article 44) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-44. 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: 第四十四条 (Supplementary Provisions, Article 44)（簡易な公的年金等の受給者の扶養親族等申告書の承認申請書の記載事項等に関する経過措置） — address `suppl-4269-53/art-44` - 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-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-44 - 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. --- ### 第四十四条（簡易な公的年金等の受給者の扶養親族等申告書の承認申請書の記載事項等に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Written Application for Approval of a Simplified Return for Dependents, etc. of a Recipient of a Public Pension or Retirement Package, etc. caption: machine translation, not official suppl-4269-53/art-44 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-44 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-44 **第一項** 新規則第七十七条の五第一項（簡易な公的年金等の受給者の扶養親族等申告書の承認申請書の記載事項等）の規定は、施行日以後に提出する新令第三百十九条の十第一項（簡易な公的年金等の受給者の扶養親族等申告書の提出に係る国税庁長官の承認に関する手続）の申請書について適用し、施行日前に提出した旧令第三百十九条の十第一項（簡易な公的年金等の受給者の扶養親族等申告書の提出に係る国税庁長官の承認に関する手続）の申請書については、なお従前の例による。 suppl-4269-53/art-44/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-44/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-44/par-1 The provisions of Article 77-5, paragraph (1) of the New Regulation (Matters to Be Stated in a Written Application for Approval of a Simplified Return for Dependents, etc. of a Recipient of a public pension or retirement package, etc.) apply to a written application under Article 319-10, paragraph (1) of the New Order (Procedures Concerning Approval of the Commissioner of the National Tax Agency for Submission of a Simplified Return for Dependents, etc. of a Recipient of a public pension or retirement package) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 319-10, paragraph (1) of the Former Order (Procedures Concerning Approval of the Commissioner of the National Tax Agency for Submission of a Simplified Return for Dependents, etc. of a Recipient of a public pension or retirement package) that was submitted before the Effective Date. machine translation, not official --- ## Cites - suppl-4269-53/art-44/par-1: 新規則第七十七条の五第一項 → 所得税法施行規則 第七十七条の五第一項 (Article 77-5, paragraph (1)), art-77-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-5/par-1 · https://japanlaw.org/l/340M50000040011/art-77-5/par-1 --- ## 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