# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六十八条 (Supplementary Provisions, Article 68) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-68. 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: 第六十八条 (Supplementary Provisions, Article 68)（不動産所得等の支払調書に関する経過措置） — address `suppl-4269-53/art-68` - 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-68 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-68 - 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. --- ### 第六十八条（不動産所得等の支払調書に関する経過措置） — Transitional Measures Regarding Payment Reports on Real Property Income, etc. caption: machine translation, not official suppl-4269-53/art-68 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-68 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-68 **第一項** 新規則第九十条第一項及び第二項（不動産所得等の支払調書）の規定は、施行日以後に支払の確定する同条第一項に規定する対価若しくは手数料又は同条第二項に規定する対価について適用し、施行日前に支払の確定した旧規則第九十条第一項（不動産所得等の支払調書）に規定する対価若しくは手数料又は同条第二項に規定する対価については、なお従前の例による。 suppl-4269-53/art-68/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-68/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-68/par-1 The provisions of Article 90, paragraphs (1) and (2) (Payment Report on Real Property Income, etc.) of the New Regulation apply to the consideration or fees prescribed in paragraph (1) of that Article or the consideration prescribed in paragraph (2) of that Article for which payment is fixed on or after the Effective Date, and the provisions then in force continue to govern the consideration or fees prescribed in Article 90, paragraph (1) (Payment Report on Real Property Income, etc.) of the Former Regulation or the consideration prescribed in paragraph (2) of that Article for which payment was fixed before the Effective Date. machine translation, not official --- ## Cites - suppl-4269-53/art-68/par-1: 新規則第九十条第一項 → 所得税法施行規則 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-1 · https://japanlaw.org/l/340M50000040011/art-90/par-1 - suppl-4269-53/art-68/par-1: 第二項 → 所得税法施行規則 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90/par-2 · https://japanlaw.org/l/340M50000040011/art-90/par-2 --- ## 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-20261027T143811-110, 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