# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十七条 (Supplementary Provisions, Article 77) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-77. 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: 第七十七条 (Supplementary Provisions, Article 77)（信託の計算書に関する経過措置） — address `suppl-4269-53/art-77` - 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-77 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-77 - 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. --- ### 第七十七条（信託の計算書に関する経過措置） — Transitional Measures Concerning Trust Accounting Statements caption: machine translation, not official suppl-4269-53/art-77 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-77 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-77 **第一項** 新規則第九十六条第一項（信託の計算書）の規定は、新法第二百二十七条（信託の計算書）に規定する信託会社が施行日以後に開始する事業年度に係る同条の規定により提出する同条に規定する計算書（同条に規定する信託会社以外の受託者にあっては、施行日の属する年の翌年一月一日以後に提出する同条に規定する計算書）について適用し、旧法第二百二十七条（信託の計算書）に規定する信託会社が施行日前に開始した事業年度に係る同条の規定により提出した同条に規定する計算書（同条に規定する信託会社以外の受託者にあっては、施行日の属する年の翌年一月一日前に提出した同条に規定する計算書）については、なお従前の例による。 suppl-4269-53/art-77/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-77/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-77/par-1 The provisions of Article 96, paragraph (1) of the New Regulation (Trust Accounting Statement) apply to the statement prescribed in Article 227 of the New Act (Trust Accounting Statement) that a trust company prescribed in that Article submits under that Article for a business year beginning on or after the Effective Date (in the case of a trustee other than a trust company prescribed in that Article, the statement prescribed in that Article that is submitted on or after January 1 of the year following the year that includes the Effective Date), and the provisions then in force continue to govern the statement prescribed in Article 227 of the Former Act (Trust Accounting Statement) that a trust company prescribed in that Article submitted under that Article for a business year beginning before the Effective Date (in the case of a trustee other than a trust company prescribed in that Article, the statement prescribed in that Article that was submitted before January 1 of the year following the year that includes the Effective Date). machine translation, not official --- ## Cites - suppl-4269-53/art-77/par-1: 新規則第九十六条第一項 → 所得税法施行規則 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-96/par-1 · https://japanlaw.org/l/340M50000040011/art-96/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-20261027T143811-111, 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