# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（金融機関の営業所等の届出に関する経過措置） — address `suppl-4269-53/art-8` - 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-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-8 - 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. --- ### 第八条（金融機関の営業所等の届出に関する経過措置） — Transitional Measures Regarding Notification of Business Offices, etc. of Financial Institutions caption: machine translation, not official suppl-4269-53/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-8 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-8 **第一項** 新規則第十五条の二（金融機関の営業所等の届出）の規定は、施行日以後に同条第一項又は第二項の規定により提出する届出書について適用し、施行日前に旧規則第十五条の二第一項又は第二項（金融機関の営業所等の届出）の規定により提出した届出書については、なお従前の例による。 suppl-4269-53/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-8/par-1 The provisions of Article 15-2 (Notification of Business Offices, etc. of Financial Institutions) of the New Regulation apply to a written notification submitted on or after the Effective Date pursuant to the provisions of paragraph (1) or (2) of that Article, and the provisions then in force continue to govern a written notification submitted before the Effective Date pursuant to the provisions of Article 15-2, paragraph (1) or (2) (Notification of Business Offices, etc. of Financial Institutions) of the Former Regulation. machine translation, not official --- ## Cites - suppl-4269-53/art-8/par-1: 新規則第十五条の二 → 所得税法施行規則 第十五条の二 (Article 15-2), art-15-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2 · https://japanlaw.org/l/340M50000040011/art-15-2 - suppl-4269-53/art-8/par-1: 同条第一項 → 所得税法施行規則 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-1 · https://japanlaw.org/l/340M50000040011/art-15-2/par-1 - suppl-4269-53/art-8/par-1: 第二項 → 所得税法施行規則 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2/par-2 · https://japanlaw.org/l/340M50000040011/art-15-2/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-20261027T143811-105, translated 2026-10-27 - 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