# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（特定株式投資信託等の要件等に関する経過措置） — address `suppl-4289-15/art-11` - 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-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-11 - 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. --- ### 第十一条（特定株式投資信託等の要件等に関する経過措置） — Transitional Measures Regarding Requirements, etc. for Specified Stock Investment Trusts, etc. caption: machine translation, not official suppl-4289-15/art-11 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-11 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-11 **第一項** 新規則第八十一条の五第一項から第三項まで（特定株式投資信託等の要件等）の規定は、その支払の確定する日（無記名の受益証券に係る収益の分配にあっては、支払をした日。以下この条において同じ。）が施行日以後である新令第三百三十六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する配当等又は新令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する利子等について適用し、その支払の確定する日が施行日前である旧令第三百三十六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する配当等又は旧令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する利子等については、なお従前の例による。 suppl-4289-15/art-11/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-11/par-1 The provisions of Article 81-5, paragraphs (1) through (3) (Requirements, etc. for Specified Stock Investment Trusts, etc.) of the New Regulation apply to the dividends and similar income prescribed in Article 336, paragraph (1) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order or the interest and similar income prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order for which the date on which payment is fixed (in the case of a distribution of proceeds pertaining to a bearer beneficiary certificate, the date on which payment was made; the same applies hereinafter in this Article) is on or after the Effective Date, and the provisions then in force continue to govern the dividends and similar income prescribed in Article 336, paragraph (1) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Former Order or the interest and similar income prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order for which the date on which payment is fixed is before the Effective Date. machine translation, not official --- ## Cites - suppl-4289-15/art-11/par-1: 新規則第八十一条の五第一項から第三項まで → 所得税法施行規則 第八十一条の五第一項 (Article 81-5, paragraph (1)), art-81-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-5/par-1 · https://japanlaw.org/l/340M50000040011/art-81-5/par-1 - suppl-4289-15/art-11/par-1: 新規則第八十一条の五第一項から第三項まで → 所得税法施行規則 第八十一条の五第二項 (Article 81-5, paragraph (2)), art-81-5/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-5/par-2 · https://japanlaw.org/l/340M50000040011/art-81-5/par-2 - suppl-4289-15/art-11/par-1: 新規則第八十一条の五第一項から第三項まで → 所得税法施行規則 第八十一条の五第三項 (Article 81-5, paragraph (3)), art-81-5/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-5/par-3 · https://japanlaw.org/l/340M50000040011/art-81-5/par-3 - suppl-4289-15/art-11/par-1: この条 → 所得税法施行規則 附則第十一条 (Supplementary Provisions, Article 11), suppl-4289-15/art-11 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-11 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-11 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第十一条第一項（特定株式投資信託等の要件等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-11/par-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