# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六十四条 (Supplementary Provisions, Article 64) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-64. 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: 第六十四条 (Supplementary Provisions, Article 64)（生命保険金等の支払調書に関する経過措置） — address `suppl-4269-53/art-64` - 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-64 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-64 - 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. --- ### 第六十四条（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-4269-53/art-64 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-64 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-64 **第一項** 新規則第八十六条第一項（生命保険金等の支払調書）の規定は、施行日以後に支払の確定する同項に規定する生命保険金等について適用し、施行日前に支払の確定した旧規則第八十六条第一項（生命保険金等の支払調書）に規定する生命保険金等については、なお従前の例による。 suppl-4269-53/art-64/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-64/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-64/par-1 The provisions of Article 86, paragraph (1) (Payment Report on Life Insurance Proceeds, etc.) of the New Regulation apply to the life insurance benefits, etc. prescribed in that paragraph for which payment is fixed on or after the Effective Date, and the provisions then in force continue to govern the life insurance benefits, etc. prescribed in Article 86, paragraph (1) (Payment Report on Life Insurance Proceeds, etc.) of the Former Regulation for which payment was fixed before the Effective Date. machine translation, not official --- ## Cites - suppl-4269-53/art-64/par-1: 新規則第八十六条第一項 → 所得税法施行規則 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-86/par-1 · https://japanlaw.org/l/340M50000040011/art-86/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-20261027T143811-109, 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-20261027T143811-110, 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