# 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-4279-22/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)（給与所得者の扶養控除等申告書の記載事項等に関する経過措置） — address `suppl-4279-22/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-4279-22/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4279-22/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（給与所得者の扶養控除等申告書の記載事項等に関する経過措置） — Transitional Measures Concerning Matters to Be Stated, etc. in a Salary Income Earner's Return for Deduction for Dependents, etc. caption: machine translation, not official suppl-4279-22/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-8 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-8 **第一項** 新規則第七十三条第一項から第三項まで（給与所得者の扶養控除等申告書の記載事項）、第七十四条第一項及び第二項（従たる給与についての扶養控除等申告書の記載事項）、第七十四条の三第一項（給与所得者の配偶者特別控除申告書の記載事項）並びに第七十五条第一項（給与所得者の保険料控除申告書の記載事項）（これらの規定のうち、新規則第七十三条第一項第一号に規定する住所に係る部分に限る。）の規定は、附則第一条第七号（施行期日）に定める日以後に提出する新法第百九十四条第七項（給与所得者の扶養控除等申告書）に規定する給与所得者の扶養控除等申告書、新法第百九十五条第五項（従たる給与についての扶養控除等申告書）に規定する従たる給与についての扶養控除等申告書、新法第百九十五条の二第三項（給与所得者の配偶者特別控除申告書）に規定する給与所得者の配偶者特別控除申告書及び新法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書について適用し、同日前に提出した旧法第百九十四条第四項（給与所得者の扶養控除等申告書）に規定する給与所得者の扶養控除等申告書、旧法第百九十五条第四項（従たる給与についての扶養控除等申告書）に規定する従たる給与についての扶養控除等申告書、旧法第百九十五条の二第二項（給与所得者の配偶者特別控除申告書）に規定する給与所得者の配偶者特別控除申告書及び旧法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書については、なお従前の例による。 suppl-4279-22/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-8/par-1 The provisions of Article 73, paragraphs (1) through (3) (Matters to Be Entered in a Salary Income Earner's Return for Deduction for Dependents, etc.), Article 74, paragraphs (1) and (2) (Matters to Be Entered in a Return for Deduction for Dependents, etc. Regarding Secondary Salaries), Article 74-3, paragraph (1) (Matters to Be Entered in a Salary Income Earner's Return for Special Spousal Deduction) and Article 75, paragraph (1) (Matters to Be Entered in a Salary Income Earner's Return for Insurance Premium Deduction) of the New Regulation (limited, out of these provisions, to the part pertaining to the domicile prescribed in Article 73, paragraph (1), item (i) of the New Regulation) apply to the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the New Act, the return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the New Act, the salary income earner's return for special spousal deduction prescribed in Article 195-2, paragraph (3) (Salary Income Earner's Return for Special Spousal Deduction) of the New Act and the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the New Act that are submitted on or after the date specified in Article 1, item (vii) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (4) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Former Act, the return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (4) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Former Act, the salary income earner's return for special spousal deduction prescribed in Article 195-2, paragraph (2) (Salary Income Earner's Return for Special Spousal Deduction) of the Former Act and the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Former Act that were submitted before that date. machine translation, not official **第二項** 新規則第七十六条の二第四項及び第五項（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）（これらの規定のうち新規則第七十三条第一項第一号に規定する住所に係る部分に限るものとし、これらの規定を新規則第七十七条第二項（退職所得の受給に関する申告書の記載事項等）又は第七十七条の四第三項（公的年金等の受給者の扶養親族等申告書の記載事項等）において準用する場合を含む。）の規定は、附則第一条第七号に定める日以後に提出する新令第三百十九条の二第一項又は第五項（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係る承認等に関する手続）（これらの規定を新令第三百十九条の四（退職所得の受給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係る承認等に関する手続）又は第三百十九条の十二（公的年金等の受給者の扶養親族等申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）において準用する場合を含む。）の申請書又は届出書について適用し、同日前に提出した改正令による改正前の所得税法施行令（以下「旧令」という。）第三百十九条の二第一項又は第五項（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係る承認等に関する手続）（これらの規定を旧令第三百十九条の四（退職所得の受給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係る承認等に関する手続）又は第三百十九条の十一（公的年金等の受給者の扶養親族等申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）において準用する場合を含む。）の申請書又は届出書については、なお従前の例による。 suppl-4279-22/art-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-8/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-8/par-2 The provisions of Article 76-2, paragraphs (4) and (5) (Provision, by Electronic or Magnetic Means, of Matters to Be Entered in Returns Regarding Withholding for Salary Income Earners) of the New Regulation (limited, out of these provisions, to the part pertaining to the domicile prescribed in Article 73, paragraph (1), item (i) of the New Regulation, and including where these provisions apply mutatis mutandis pursuant to Article 77, paragraph (2) (Matters to Be Entered in a Return on Receipt of Retirement Income, etc.) or Article 77-4, paragraph (3) (Matters to Be Entered in a Return for Dependents, etc. by a Recipient of a public pension or retirement package, etc.) of the New Regulation) apply to the written application or written notification under Article 319-2, paragraph (1) or (5) (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in Returns Regarding Withholding for Salary Income Earners) of the New Order (including where these provisions apply mutatis mutandis pursuant to Article 319-4 (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in a Return on Receipt of Retirement Income) or Article 319-12 (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in a Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the New Order) that is submitted on or after the date specified in Article 1, item (vii) of the Supplementary Provisions, and the provisions then in force continue to govern the written application or written notification under Article 319-2, paragraph (1) or (5) (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in Returns Regarding Withholding for Salary Income Earners) of the Order for Enforcement of the Income Tax Act prior to amendment by the Amending Order (hereinafter referred to as the "Former Order") (including where these provisions apply mutatis mutandis pursuant to Article 319-4 (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in a Return on Receipt of Retirement Income) or Article 319-11 (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in a Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Former Order) that was submitted before that date. machine translation, not official --- ## Cites - suppl-4279-22/art-8/par-1: 新規則第七十三条第一項から第三項まで → 所得税法施行規則 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-1 · https://japanlaw.org/l/340M50000040011/art-73/par-1 - suppl-4279-22/art-8/par-1: 新規則第七十三条第一項から第三項まで → 所得税法施行規則 第七十三条第二項 (Article 73, paragraph (2)), art-73/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-2 · https://japanlaw.org/l/340M50000040011/art-73/par-2 - suppl-4279-22/art-8/par-1: 新規則第七十三条第一項から第三項まで → 所得税法施行規則 第七十三条第三項 (Article 73, paragraph (3)), art-73/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-3 · https://japanlaw.org/l/340M50000040011/art-73/par-3 - suppl-4279-22/art-8/par-1: 第七十四条第一項 → 所得税法施行規則 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74/par-1 · https://japanlaw.org/l/340M50000040011/art-74/par-1 - suppl-4279-22/art-8/par-1: 第二項 → 所得税法施行規則 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74/par-2 · https://japanlaw.org/l/340M50000040011/art-74/par-2 - suppl-4279-22/art-8/par-1: 第七十四条の三第一項 → 所得税法施行規則 第七十四条の三第一項 (Article 74-3, paragraph (1)), art-74-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74-3/par-1 · https://japanlaw.org/l/340M50000040011/art-74-3/par-1 - suppl-4279-22/art-8/par-1: 第七十五条第一項 → 所得税法施行規則 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-75/par-1 · https://japanlaw.org/l/340M50000040011/art-75/par-1 - suppl-4279-22/art-8/par-1: 新規則第七十三条第一項第一号 → 所得税法施行規則 第七十三条第一項第一号 (Article 73, paragraph (1), item (i)), art-73/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-73/par-1/item-1 - suppl-4279-22/art-8/par-1: 附則第一条第七号 → 所得税法施行規則 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4279-22/art-1/par-1/item-7 — 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 - suppl-4279-22/art-8/par-2: 新規則第七十六条の二第四項 → 所得税法施行規則 第七十六条の二第四項 (Article 76-2, paragraph (4)), art-76-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-76-2/par-4 · https://japanlaw.org/l/340M50000040011/art-76-2/par-4 - suppl-4279-22/art-8/par-2: 新規則第七十三条第一項第一号 → 所得税法施行規則 第七十三条第一項第一号 (Article 73, paragraph (1), item (i)), art-73/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-73/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-73/par-1/item-1 - suppl-4279-22/art-8/par-2: 新規則第七十七条第二項 → 所得税法施行規則 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77/par-2 · https://japanlaw.org/l/340M50000040011/art-77/par-2 - suppl-4279-22/art-8/par-2: 第七十七条の四第三項 → 所得税法施行規則 第七十七条の四第三項 (Article 77-4, paragraph (3)), art-77-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-77-4/par-3 · https://japanlaw.org/l/340M50000040011/art-77-4/par-3 - suppl-4279-22/art-8/par-2: 附則第一条第七号 → 所得税法施行規則 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4279-22/art-1/par-1/item-7 — 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 ## 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-20261027T143811-112, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-113, 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