# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十四条 (Supplementary Provisions, Article 74) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-74. 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: 第七十四条 (Supplementary Provisions, Article 74)（給与等の源泉徴収票に関する経過措置） — address `suppl-4269-53/art-74` - 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-74 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-74 - 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. --- ### 第七十四条（給与等の源泉徴収票に関する経過措置） — Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages caption: machine translation, not official suppl-4269-53/art-74 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-74 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-74 **第一項** 新規則第九十三条第一項（給与等の源泉徴収票）の規定は、施行日以後に支払うべき同項に規定する給与等について適用し、施行日前に支払うべき旧規則第九十三条第一項（給与等の源泉徴収票）に規定する給与等については、なお従前の例による。 suppl-4269-53/art-74/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-74/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-74/par-1 The provisions of Article 93, paragraph (1) of the New Regulation (Withholding Receipt for a salary or other wage) apply to the salaries or other wages prescribed in that paragraph that are to be paid on or after the Effective Date, and the provisions then in force continue to govern the salaries or other wages prescribed in Article 93, paragraph (1) of the Former Regulation (Withholding Receipt for a salary or other wage) that are to be paid before the Effective Date. machine translation, not official **第二項** 新規則第九十三条第三項（新規則第九十四条第三項（退職手当等の源泉徴収票）又は第九十四条の二第三項（公的年金等の源泉徴収票）において準用する場合を含む。以下この項において同じ。）の規定は、施行日以後に新規則第九十三条第三項の規定により提出する申請書について適用し、施行日前に旧規則第九十三条第三項（旧規則第九十四条第三項（退職手当等の源泉徴収票）又は第九十四条の二第三項（公的年金等の源泉徴収票）において準用する場合を含む。）の規定により提出する申請書については、なお従前の例による。 suppl-4269-53/art-74/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-74/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-74/par-2 The provisions of Article 93, paragraph (3) of the New Regulation (including where applied mutatis mutandis under Article 94, paragraph (3) (Withholding Receipt for Severance Pay or Other Such Compensation) or Article 94-2, paragraph (3) (Withholding Receipt for a public pension or retirement package) of the New Regulation; the same applies hereinafter in this paragraph) apply to a written application submitted on or after the Effective Date under Article 93, paragraph (3) of the New Regulation, and the provisions then in force continue to govern a written application submitted before the Effective Date under Article 93, paragraph (3) of the Former Regulation (including where applied mutatis mutandis under Article 94, paragraph (3) (Withholding Receipt for Severance Pay or Other Such Compensation) or Article 94-2, paragraph (3) (Withholding Receipt for a public pension or retirement package) of the Former Regulation). machine translation, not official --- ## Cites - suppl-4269-53/art-74/par-1: 新規則第九十三条第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1 - suppl-4269-53/art-74/par-2: 新規則第九十三条第三項 → 所得税法施行規則 第九十三条第三項 (Article 93, paragraph (3)), art-93/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-3 · https://japanlaw.org/l/340M50000040011/art-93/par-3 - suppl-4269-53/art-74/par-2: 新規則第九十四条第三項 → 所得税法施行規則 第九十四条第二項 (Article 94, paragraph (2)), art-94/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94/par-2 · https://japanlaw.org/l/340M50000040011/art-94/par-2 - suppl-4269-53/art-74/par-2: 第九十四条の二第三項 → 所得税法施行規則 第九十四条の二第三項 (Article 94-2, paragraph (3)), art-94-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-3 · https://japanlaw.org/l/340M50000040011/art-94-2/par-3 - suppl-4269-53/art-74/par-2: この項 → 所得税法施行規則 附則第七十四条第二項 (Supplementary Provisions, Article 74, paragraph (2)), suppl-4269-53/art-74/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-74/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-74/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第七十四条第二項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-74/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-74/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-20261027T143811-111, 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-20261027T143811-111, 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