# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第七十九条 (Supplementary Provisions, Article 79) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-79. 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: 第七十九条 (Supplementary Provisions, Article 79)（名義人受領の配当所得等の調書に関する経過措置） — address `suppl-4269-53/art-79` - 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-79 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-79 - 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. --- ### 第七十九条（名義人受領の配当所得等の調書に関する経過措置） — Transitional Measures Concerning Reports on Dividend Income, etc. Received by the Person of Record caption: machine translation, not official suppl-4269-53/art-79 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-79 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-79 **第一項** 新規則第九十七条第一項（名義人受領の配当所得等の調書）の規定は、施行日以後に支払を受ける同項に規定する利子等又は配当等について適用し、施行日前に支払を受けた旧規則第九十七条第一項（名義人受領の配当所得等の調書）に規定する利子等又は配当等については、なお従前の例による。 suppl-4269-53/art-79/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-79/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-79/par-1 The provisions of Article 97, paragraph (1) of the New Regulation (Report on Dividend Income, etc. Received by the Person of Record) apply to the interest and similar income or dividends and similar income prescribed in that paragraph for which payment is received on or after the Effective Date, and the provisions then in force continue to govern the interest and similar income or dividends and similar income prescribed in Article 97, paragraph (1) of the Former Regulation (Report on Dividend Income, etc. Received by the Person of Record) for which payment was received before the Effective Date. machine translation, not official **第二項** 新規則第九十七条第五項の規定は、施行日以後に同項に規定する支払を受ける同項に規定する株式等の譲渡の対価について適用し、施行日前に旧規則第九十七条第五項に規定する支払を受けた同項に規定する株式等の譲渡の対価については、なお従前の例による。 suppl-4269-53/art-79/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-79/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-79/par-2 The provisions of Article 97, paragraph (5) of the New Regulation apply to the price for a transfer of shares, etc. prescribed in that paragraph for which the payment prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern the price for a transfer of shares, etc. prescribed in Article 97, paragraph (5) of the Former Regulation for which the payment prescribed in that paragraph was received before the Effective Date. machine translation, not official --- ## Cites - suppl-4269-53/art-79/par-1: 新規則第九十七条第一項 → 所得税法施行規則 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97/par-1 · https://japanlaw.org/l/340M50000040011/art-97/par-1 - suppl-4269-53/art-79/par-2: 新規則第九十七条第五項 → 所得税法施行規則 第九十七条第五項 (Article 97, paragraph (5)), art-97/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-97/par-5 · https://japanlaw.org/l/340M50000040011/art-97/par-5 --- ## 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