# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-75. 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: 附　則 (Supplementary Provisions) — address `suppl-4279-75` - 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-4279-75 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4279-75 - 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. --- ## 附　則 平成二七年九月三〇日財務省令第七五号 suppl-4279-75 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-75 · https://japanlaw.org/l/340M50000040011/suppl-4279-75 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4279-75/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-75/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-75/art-1 **第一項** この省令は、平成二十七年十月一日から施行する。 suppl-4279-75/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-75/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-75/art-1/par-1 This Ministerial Order comes into effect as of October 1, 2015. machine translation, not official ### 第二条（経過措置） — Transitional Measures caption: machine translation, not official suppl-4279-75/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-75/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-75/art-2 **第一項** 第二条の規定による改正後の所得税法施行規則（以下この条において「新規則」という。）第九十四条の二の規定及び新規則別表第六（三）に定める書式は、この省令の施行の日以後に所得税法等の一部を改正する法律（平成二十六年法律第十号。以下この項において「平成二十六年改正法」という。）第一条の規定による改正後の所得税法第二百二十六条第三項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第三項に規定する源泉徴収票について適用し、同日前に平成二十六年改正法第一条の規定による改正前の所得税法第二百二十六条第三項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した同条第三項に規定する源泉徴収票については、なお従前の例による。 suppl-4279-75/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-75/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-75/art-2/par-1 The provisions of Article 94-2 of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 2 (hereinafter in this Article referred to as the "New Regulation") and the form specified in Appended Table VI (3) of the New Regulation apply to the Withholding receipt prescribed in Article 226, paragraph (3) of the Income Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; hereinafter in this paragraph referred to as the "2014 Amendment Act") that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (3) of the Income Tax Act prior to amendment by the provisions of Article 1 of the 2014 Amendment Act that was submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, before that date. machine translation, not official **第二項** 前項に規定する書式は、当分の間、第二条の規定による改正前の所得税法施行規則の相当の規定に定める源泉徴収票に、新規則別表第六（三）に準じて、記載したものをもってこれに代えることができる。 suppl-4279-75/art-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-75/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-75/art-2/par-2 The form prescribed in the preceding paragraph may, for the time being, be replaced by a Withholding receipt prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 2, on which entries have been made in accordance with Appended Table VI (3) of the New Regulation. machine translation, not official --- ## Cites - suppl-4279-75/art-2/par-1: この条 → 所得税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-4279-75/art-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-75/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-75/art-2 - suppl-4279-75/art-2/par-1: 第九十四条の二 → 所得税法施行規則 第九十四条の二 (Article 94-2), art-94-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2 · https://japanlaw.org/l/340M50000040011/art-94-2 - suppl-4279-75/art-2/par-1: 所得税法等の一部を改正する法律（平成二十六年法律第十号。以下この項において「平成二十六年改正法」という。）第一条 → e-Gov law 426AC0000000010, 第一条 (Article 1), art-1 — not held in this collection - suppl-4279-75/art-2/par-1: 所得税法第二百二十六条第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/en/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3 - suppl-4279-75/art-2/par-1: 同条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/en/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4 - suppl-4279-75/art-2/par-2: 前項 → 所得税法施行規則 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4279-75/art-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-75/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-75/art-2/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第二条第一項（経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-75/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-75/art-2/par-1 - 所得税法施行規則 附則第二条第二項（経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-75/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-75/art-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-20261027T143811-114, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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