# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十五条 (Supplementary Provisions, Article 25) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-25. 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: 第二十五条 (Supplementary Provisions, Article 25)（所得税法の一部改正及び所得税法施行令の一部改正に伴う調整規定） — address `suppl-4279-22/art-25` - 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-4279-22/art-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-25 - 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. --- ### 第二十五条（所得税法の一部改正及び所得税法施行令の一部改正に伴う調整規定） — Adjustment Provisions Accompanying Partial Amendment of the Income Tax Act and Partial Amendment of the Order for Enforcement of the Income Tax Act caption: machine translation, not official suppl-4279-22/art-25 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-25 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-25 **第一項** 附則第一条第六号（施行期日）に定める日が平成二十八年一月一日後である場合における所得税法施行規則の一部を改正する省令（平成二十六年財務省令第五十三号）附則第三十七条から第三十九条まで（給与所得者の扶養控除等申告書の記載事項に関する経過措置等）、第四十一条（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供に関する経過措置）及び第四十三条（公的年金等の受給者の扶養親族等申告書の記載事項等に関する経過措置）の規定の適用については、同令附則第三十七条中「第百九十四条第四項」とあるのは「第百九十四条第七項」と、同令附則第三十八条中「第百九十五条第四項」とあるのは「第百九十五条第五項」と、同令附則第三十九条中「第百九十五条の二第二項」とあるのは「第百九十五条の二第三項」と、同令附則第四十一条中「第三百十九条の十一」とあるのは「第三百十九条の十二」と、同令附則第四十三条中「第二百三条の五第八項」とあるのは「第二百三条の五第九項」とする。 suppl-4279-22/art-25/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-25/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-25/par-1 In the case where the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions is after January 1, 2016, with respect to the application of the provisions of Articles 37 through 39 (Transitional Measures, etc. Regarding Matters to Be Entered in Salary Income Earners' Returns for Deduction for Dependents, etc.), Article 41 (Transitional Measures Regarding Provision, by Electronic or Magnetic Means, of Matters to Be Entered in Returns Regarding Withholding for Salary Income Earners) and Article 43 (Transitional Measures Regarding Matters to Be Entered in Returns for Dependents, etc. by Recipients of Public Pensions or Retirement Packages, etc.) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 53 of 2014), the phrase "Article 194, paragraph (4)" in Article 37 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 194, paragraph (7)", the phrase "Article 195, paragraph (4)" in Article 38 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 195, paragraph (5)", the phrase "Article 195-2, paragraph (2)" in Article 39 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 195-2, paragraph (3)", the phrase "Article 319-11" in Article 41 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 319-12", and the phrase "Article 203-5, paragraph (8)" in Article 43 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 203-5, paragraph (9)". machine translation, not official --- ## Cites - suppl-4279-22/art-25/par-1: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第七号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-7 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-7 --- ## 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-20261027T143811-114, 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