# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十二条 (Supplementary Provisions, Article 72) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-72. 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: 第七十二条 (Supplementary Provisions, Article 72)（先物取引に関する支払調書に関する経過措置） — address `suppl-4269-53/art-72` - 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-72 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-72 - 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. --- ### 第七十二条（先物取引に関する支払調書に関する経過措置） — Transitional Measures Concerning Payment Reports on Futures Transactions caption: machine translation, not official suppl-4269-53/art-72 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-72 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-72 **第一項** 新規則第九十条の五（先物取引に関する支払調書）の規定は、同条に規定する先物取引に係る同条に規定する差金等決済で施行日以後に行われるものについて適用し、旧規則第九十条の五（先物取引に関する支払調書）に規定する先物取引に係る同条に規定する差金等決済で施行日前に行われたものについては、なお従前の例による。 suppl-4269-53/art-72/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-72/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-72/par-1 The provisions of Article 90-5 (Payment Report on Futures Transactions) of the New Regulation apply to the cash settlement, etc. prescribed in that Article pertaining to the futures transactions prescribed in that Article that is carried out on or after the Effective Date, and the provisions then in force continue to govern the cash settlement, etc. prescribed in Article 90-5 (Payment Report on Futures Transactions) of the Former Regulation pertaining to the futures transactions prescribed in that Article that was carried out before the Effective Date. machine translation, not official **第二項** 施行日前に旧令第三百五十条の三第二項各号（先物取引の差金等決済をする者の告知）の告知をした者が行う当該各号に定める先物取引の同条第一項に規定する差金等決済で施行日以後に行うものに係る所得税法施行規則第九十条の五（先物取引に関する支払調書）に規定する商品先物取引業者等が、当該差金等決済のうちその差金等決済を行う者が番号利用法整備令第十六条第二十一項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項に規定する決済日までに当該告知をしないときは、当該決済日）までに行うものにつき所得税法施行規則第九十条の五の規定により提出する調書については、同条第一号イ、第二号イ又は第三号イのうちその差金等決済をする者の個人番号に係る部分の規定は、適用しない。 suppl-4269-53/art-72/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-72/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-72/par-2 With respect to a record that a commodity futures business operator, etc. prescribed in Article 90-5 (Payment Report on Futures Transactions) of the Regulation for Enforcement of the Income Tax Act, in relation to the cash settlement, etc. prescribed in Article 350-3, paragraph (1) of the Former Order that is carried out on or after the Effective Date, for the futures transactions specified in each item of paragraph (2) (Notice by Persons Settling a Futures Contract) of that Article, by a person who gave the notice under those items before the Effective Date, submits pursuant to the provisions of Article 90-5 of that Regulation, in respect of those cash settlements, etc. carried out by the day on which the person carrying out the settlement gives notice pursuant to the provisions of Article 16, paragraph (21) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that person does not give that notice by the settlement date prescribed in that paragraph, that settlement date), the provisions of item (i), (a), item (ii), (a) or item (iii), (a) of Article 90-5 of the Regulation for Enforcement of the Income Tax Act, in so far as they pertain to the individual number of the person carrying out the settlement, do not apply. machine translation, not official --- ## Cites - suppl-4269-53/art-72/par-1: 新規則第九十条の五 → 所得税法施行規則 第九十条の五 (Article 90-5), art-90-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-5 · https://japanlaw.org/l/340M50000040011/art-90-5 - suppl-4269-53/art-72/par-2: 所得税法施行規則第九十条の五 → 所得税法施行規則 第九十条の五 (Article 90-5), art-90-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-5 · https://japanlaw.org/l/340M50000040011/art-90-5 - suppl-4269-53/art-72/par-2: 同条第一号 → 所得税法施行規則 第九十条の五第一項第一号 (Article 90-5, paragraph (1), item (i)), art-90-5/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-5/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-1 - suppl-4269-53/art-72/par-2: 第二号 → 所得税法施行規則 第九十条の五第一項第二号 (Article 90-5, paragraph (1), item (ii)), art-90-5/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-5/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-2 - suppl-4269-53/art-72/par-2: 第三号 → 所得税法施行規則 第九十条の五第一項第四号 (Article 90-5, paragraph (1), item (iv)), art-90-5/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-5/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第八十七条第二項（個人番号を確認した場合の特例） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/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, 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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-008, 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