# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（給与等の源泉徴収票に関する経過措置） — address `suppl-4289-15/art-13` - 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-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-13 - 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. --- ### 第十三条（給与等の源泉徴収票に関する経過措置） — Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages caption: machine translation, not official suppl-4289-15/art-13 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-13 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-13 **第一項** 新規則第九十三条第三項（給与等の源泉徴収票）（新規則第九十四条第三項又は第九十四条の二第三項（公的年金等の源泉徴収票等）において準用する場合を含む。以下この条において同じ。）の規定は、平成二十九年一月一日以後に新規則第九十三条第三項の規定により提出する申請書について適用し、同日前に旧規則第九十三条第三項（給与等の源泉徴収票）（旧規則第九十四条第三項又は第九十四条の二第三項（公的年金等の源泉徴収票等）において準用する場合を含む。）の規定により提出した申請書については、なお従前の例による。 suppl-4289-15/art-13/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-13/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-13/par-1 The provisions of Article 93, paragraph (3) (Withholding Receipt for a salary or other wage) of the New Regulation (including where applied mutatis mutandis pursuant to Article 94, paragraph (3) or Article 94-2, paragraph (3) (Withholding Receipts for a public pension or retirement package, etc.) of the New Regulation; the same applies hereinafter in this Article) apply to the written application submitted pursuant to the provisions of Article 93, paragraph (3) of the New Regulation on or after January 1, 2017, and the provisions then in force continue to govern the written application submitted before that date pursuant to the provisions of Article 93, paragraph (3) (Withholding Receipt for a salary or other wage) of the Former Regulation (including where applied mutatis mutandis pursuant to Article 94, paragraph (3) or Article 94-2, paragraph (3) (Withholding Receipts for a public pension or retirement package, etc.) of the Former Regulation). machine translation, not official --- ## Cites - suppl-4289-15/art-13/par-1: 新規則第九十三条第三項 → 所得税法施行規則 第九十三条第三項 (Article 93, paragraph (3)), art-93/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-3 · https://japanlaw.org/l/340M50000040011/art-93/par-3 - suppl-4289-15/art-13/par-1: 新規則第九十四条第三項 → 所得税法施行規則 第九十四条第二項 (Article 94, paragraph (2)), art-94/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94/par-2 · https://japanlaw.org/l/340M50000040011/art-94/par-2 - suppl-4289-15/art-13/par-1: 第九十四条の二第三項 → 所得税法施行規則 第九十四条の二第三項 (Article 94-2, paragraph (3)), art-94-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-3 · https://japanlaw.org/l/340M50000040011/art-94-2/par-3 - suppl-4289-15/art-13/par-1: この条 → 所得税法施行規則 附則第十三条 (Supplementary Provisions, Article 13), suppl-4289-15/art-13 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-13 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-13 ## Cited by 2 provisions cite 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 - 所得税法施行規則 附則第十三条第一項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-13/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-13/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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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