# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（納期の特例に関する承認の申請書等に関する経過措置） — address `suppl-4289-15/art-10` - 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-4289-15/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-10 - 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. --- ### 第十条（納期の特例に関する承認の申請書等に関する経過措置） — Transitional Measures Regarding Written Applications for Approval of Special Provisions on the Due Date for Payment, etc. caption: machine translation, not official suppl-4289-15/art-10 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-10 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-10 **第一項** 新規則第七十八条及び第七十九条（納期の特例の要件を欠いた場合の届出書の記載事項等）の規定は、平成二十九年一月一日以後に新法第二百十七条第一項又は第二百十八条（納期の特例の要件を欠いた場合の届出等）の規定により提出する申請書又は届出書について適用し、同日前に旧法第二百十七条第一項又は第二百十八条（納期の特例の要件を欠いた場合の届出等）の規定により提出した申請書又は届出書については、なお従前の例による。 suppl-4289-15/art-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-10/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-10/par-1 The provisions of Articles 78 and 79 (Matters to Be Entered in a Written Notification When the Requirements for Special Provisions on the Due Date for Payment Are No Longer Met, etc.) of the New Regulation apply to the written application or written notification submitted pursuant to the provisions of Article 217, paragraph (1) or Article 218 (Notification, etc. When the Requirements for Special Provisions on the Due Date for Payment Are No Longer Met) of the New Act on or after January 1, 2017, and the provisions then in force continue to govern the written application or written notification submitted pursuant to the provisions of Article 217, paragraph (1) or Article 218 (Notification, etc. When the Requirements for Special Provisions on the Due Date for Payment Are No Longer Met) of the Former Act before that date. machine translation, not official --- ## Cites - suppl-4289-15/art-10/par-1: 新規則第七十八条 → 所得税法施行規則 第七十八条 (Article 78), art-78 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-78 · https://japanlaw.org/l/340M50000040011/art-78 - suppl-4289-15/art-10/par-1: 第七十九条 → 所得税法施行規則 第七十九条 (Article 79), art-79 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-79 · https://japanlaw.org/l/340M50000040011/art-79 ## 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一号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-1/par-1/item-1 --- ## 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-20261027T143811-116, 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