# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-78/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（オープン型の証券投資信託の収益の分配等の通知書に関する経過措置） — address `suppl-4279-78/art-6` - 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-4279-78/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-6 - 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. --- ### 第六条（オープン型の証券投資信託の収益の分配等の通知書に関する経過措置） — Transitional Measures Regarding Written Notices of Distributions of Proceeds, etc. of Open-Ended Securities Investment Trusts caption: machine translation, not official suppl-4279-78/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-78/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-6 **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「新所得税法施行規則」という。）第九十二条第一項の規定は、所得税法第二百二十五条第二項に規定する支払の確定した日が施行日以後である同項各号に規定する収益の分配又は剰余金の配当、利益の配当、剰余金の分配若しくは金銭の分配とみなされるものについて適用し、同項に規定する支払の確定した日が施行日前である同項各号に規定する収益の分配又は剰余金の配当、利益の配当、剰余金の分配若しくは金銭の分配とみなされるものについては、なお従前の例による。 suppl-4279-78/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-78/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-6/par-1 The provisions of Article 92, paragraph (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Regulation for Enforcement of the Income Tax Act") apply to the distribution of proceeds prescribed in the items of Article 225, paragraph (2) of the Income Tax Act, or that which is deemed to be a dividend of surplus, dividend of profits, distribution of surplus or distribution of monies, for which the day on which payment is fixed as prescribed in that paragraph is on or after the Effective Date, and the provisions then in force continue to govern the distribution of proceeds prescribed in the items of that paragraph, or that which is deemed to be a dividend of surplus, dividend of profits, distribution of surplus or distribution of monies, for which the day on which payment is fixed as prescribed in that paragraph is before the Effective Date. machine translation, not official --- ## Cites - suppl-4279-78/art-6/par-1: 第九十二条第一項 → 所得税法施行規則 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-92/par-1 · https://japanlaw.org/l/340M50000040011/art-92/par-1 - suppl-4279-78/art-6/par-1: 所得税法第二百二十五条第二項 → 所得税法 第二百二十五条第二項 (Article 225, paragraph (2)), art-225/par-2 — https://japanlaw.org/en/income-tax-act/art-225/par-2 · https://japanlaw.org/l/340AC0000000033/art-225/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-20261027T143811-115, 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-20261027T143811-115, 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