# 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-4289-15/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)（特別な評価の方法の承認申請書の記載事項等に関する経過措置） — address `suppl-4289-15/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-4289-15/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4289-15/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（特別な評価の方法の承認申請書の記載事項等に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in Written Applications for Approval of Special Valuation Methods, etc. caption: machine translation, not official suppl-4289-15/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-6 **第一項** 新規則第二十二条、第二十三条、第二十四条、第二十五条、第二十五条の二、第二十七条、第二十九条、第三十一条、第三十二条第二項及び第四項、第三十四条第三項、第三十九条の二第一項、第四十条の二、第四十五条、第四十六条、第五十条から第五十二条まで、第五十二条の二第一項及び第三項、第五十二条の三第一項（第一号に係る部分に限る。）及び第四項、第五十五条並びに第六十六条（青色申告をやめようとする場合の届出等）の規定は、平成二十九年一月一日以後に所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第百十条第二項、第百十二条第一項、第百三十一条第二項、第百三十三条第一項、第百三十四条第一項、第百三十七条の二第二項若しくは第六項、第百三十七条の三第三項若しくは第七項、第百四十四条若しくは第百五十一条第一項（青色申告の取りやめ等）の規定、新令第九十九条の二第二項、第百一条第二項、第百二十条の三第二項、第百二十一条第四項、第百二十一条の二第二項、第百二十二条第二項、第百二十四条第二項、第百三十条第二項、第七項若しくは第八項、第百三十三条若しくは第百九十七条（収入及び費用の帰属時期の特例を受けるための手続等）の規定又は新規則第三十九条の二第一項（再び小規模事業者の収入及び費用の帰属時期の特例の適用を受ける場合の手続）の規定により提出する申請書、届出書又は書類について適用し、同日前に改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第百十条第二項、第百十二条第一項、第百三十一条第二項、第百三十三条第一項、第百三十四条第一項、第百三十七条の二第二項若しくは第六項、第百三十七条の三第三項若しくは第七項、第百四十四条若しくは第百五十一条第一項（青色申告の取りやめ等）の規定、旧令第九十九条の二第二項、第百一条第二項、第百二十条の三第二項、第百二十一条第四項、第百二十一条の二第二項、第百二十二条第二項、第百二十四条第二項、第百三十条第二項、第七項若しくは第八項、第百三十三条若しくは第百九十七条（収入及び費用の帰属時期の特例を受けるための手続等）の規定又は第一条の規定による改正前の所得税法施行規則（以下「旧規則」という。）第三十九条の二第一項（再び小規模事業者の収入及び費用の帰属時期の特例の適用を受ける場合の手続）の規定により提出した申請書、届出書又は書類については、なお従前の例による。 suppl-4289-15/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4289-15/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-6/par-1 The provisions of Article 22, Article 23, Article 24, Article 25, Article 25-2, Article 27, Article 29, Article 31, Article 32, paragraphs (2) and (4), Article 34, paragraph (3), Article 39-2, paragraph (1), Article 40-2, Article 45, Article 46, Articles 50 through 52, Article 52-2, paragraphs (1) and (3), Article 52-3, paragraph (1) (limited to the part pertaining to item (i)) and paragraph (4), Article 55, and Article 66 (Notification, etc. When Intending to Cease Filing a Blue Return) of the New Regulation apply to a written application, written notification or document submitted on or after January 1, 2017 pursuant to the provisions of Article 110, paragraph (2), Article 112, paragraph (1), Article 131, paragraph (2), Article 133, paragraph (1), Article 134, paragraph (1), Article 137-2, paragraph (2) or (6), Article 137-3, paragraph (3) or (7), Article 144 or Article 151, paragraph (1) (Ending Blue Return Filings) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), the provisions of Article 99-2, paragraph (2), Article 101, paragraph (2), Article 120-3, paragraph (2), Article 121, paragraph (4), Article 121-2, paragraph (2), Article 122, paragraph (2), Article 124, paragraph (2), Article 130, paragraph (2), (7) or (8), Article 133 or Article 197 (Procedures, etc. for Receiving Special Provisions on the Time of Attribution of Revenue and Expenses) of the New Order, or the provisions of Article 39-2, paragraph (1) (Procedures for Again Receiving Application of Special Provisions on the Time of Attribution of Revenue and Expenses of Small Enterprises) of the New Regulation, and the provisions then in force continue to govern a written application, written notification or document submitted before that day pursuant to the provisions of Article 110, paragraph (2), Article 112, paragraph (1), Article 131, paragraph (2), Article 133, paragraph (1), Article 134, paragraph (1), Article 137-2, paragraph (2) or (6), Article 137-3, paragraph (3) or (7), Article 144 or Article 151, paragraph (1) (Ending Blue Return Filings) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act"), the provisions of Article 99-2, paragraph (2), Article 101, paragraph (2), Article 120-3, paragraph (2), Article 121, paragraph (4), Article 121-2, paragraph (2), Article 122, paragraph (2), Article 124, paragraph (2), Article 130, paragraph (2), (7) or (8), Article 133 or Article 197 (Procedures, etc. for Receiving Special Provisions on the Time of Attribution of Revenue and Expenses) of the Former Order, or the provisions of Article 39-2, paragraph (1) (Procedures for Again Receiving Application of Special Provisions on the Time of Attribution of Revenue and Expenses of Small Enterprises) of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Regulation"). machine translation, not official --- ## Cites - suppl-4289-15/art-6/par-1: 新規則第二十二条 → 所得税法施行規則 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-22 · https://japanlaw.org/l/340M50000040011/art-22 - suppl-4289-15/art-6/par-1: 第二十三条 → 所得税法施行規則 第二十三条 (Article 23), art-23 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-23 · https://japanlaw.org/l/340M50000040011/art-23 - suppl-4289-15/art-6/par-1: 第二十四条 → 所得税法施行規則 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-24 · https://japanlaw.org/l/340M50000040011/art-24 - suppl-4289-15/art-6/par-1: 第二十五条 → 所得税法施行規則 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-25 · https://japanlaw.org/l/340M50000040011/art-25 - suppl-4289-15/art-6/par-1: 第二十五条の二 → 所得税法施行規則 第二十五条の二 (Article 25-2), art-25-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-25-2 · https://japanlaw.org/l/340M50000040011/art-25-2 - suppl-4289-15/art-6/par-1: 第二十七条 → 所得税法施行規則 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-27 · https://japanlaw.org/l/340M50000040011/art-27 - suppl-4289-15/art-6/par-1: 第二十九条 → 所得税法施行規則 第二十九条 (Article 29), art-29 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-29 · https://japanlaw.org/l/340M50000040011/art-29 - suppl-4289-15/art-6/par-1: 第三十一条 → 所得税法施行規則 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-31 · https://japanlaw.org/l/340M50000040011/art-31 - suppl-4289-15/art-6/par-1: 第三十二条第二項 → 所得税法施行規則 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-32/par-2 · https://japanlaw.org/l/340M50000040011/art-32/par-2 - suppl-4289-15/art-6/par-1: 第四項 → 所得税法施行規則 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-32/par-4 · https://japanlaw.org/l/340M50000040011/art-32/par-4 - suppl-4289-15/art-6/par-1: 第三十四条第三項 → 所得税法施行規則 第三十四条第三項 (Article 34, paragraph (3)), art-34/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-34/par-3 · https://japanlaw.org/l/340M50000040011/art-34/par-3 - suppl-4289-15/art-6/par-1: 第三十九条の二第一項 → 所得税法施行規則 第三十九条の二第一項 (Article 39-2, paragraph (1)), art-39-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-39-2/par-1 · https://japanlaw.org/l/340M50000040011/art-39-2/par-1 - suppl-4289-15/art-6/par-1: 第四十条の二 → 所得税法施行規則 第四十条の二 (Article 40-2), art-40-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-40-2 · https://japanlaw.org/l/340M50000040011/art-40-2 - suppl-4289-15/art-6/par-1: 第四十五条 → 所得税法施行規則 第四十五条 (Article 45), art-45 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-45 · https://japanlaw.org/l/340M50000040011/art-45 - suppl-4289-15/art-6/par-1: 第四十六条 → 所得税法施行規則 第四十六条 (Article 46), art-46 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-46 · https://japanlaw.org/l/340M50000040011/art-46 - suppl-4289-15/art-6/par-1: 第五十条から第五十二条まで → 所得税法施行規則 第五十条 (Article 50), art-50 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-50 · https://japanlaw.org/l/340M50000040011/art-50 - suppl-4289-15/art-6/par-1: 第五十条から第五十二条まで → 所得税法施行規則 第五十一条 (Article 51), art-51 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-51 · https://japanlaw.org/l/340M50000040011/art-51 - suppl-4289-15/art-6/par-1: 第五十条から第五十二条まで → 所得税法施行規則 第五十二条 (Article 52), art-52 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52 · https://japanlaw.org/l/340M50000040011/art-52 - suppl-4289-15/art-6/par-1: 第五十二条の二第一項 → 所得税法施行規則 第五十二条の二第一項 (Article 52-2, paragraph (1)), art-52-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1 - suppl-4289-15/art-6/par-1: 第三項 → 所得税法施行規則 第五十二条の二第五項 (Article 52-2, paragraph (5)), art-52-2/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-5 · https://japanlaw.org/l/340M50000040011/art-52-2/par-5 - suppl-4289-15/art-6/par-1: 第五十二条の三第一項 → 所得税法施行規則 第五十二条の三第三項 (Article 52-3, paragraph (3)), art-52-3/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-3/par-3 · https://japanlaw.org/l/340M50000040011/art-52-3/par-3 - suppl-4289-15/art-6/par-1: 第一号 → 所得税法施行規則 第五十二条の三第三項第一号 (Article 52-3, paragraph (3), item (i)), art-52-3/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-3/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-52-3/par-3/item-1 - suppl-4289-15/art-6/par-1: 第四項 → 所得税法施行規則 第五十二条の三第六項 (Article 52-3, paragraph (6)), art-52-3/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-3/par-6 · https://japanlaw.org/l/340M50000040011/art-52-3/par-6 - suppl-4289-15/art-6/par-1: 第五十五条 → 所得税法施行規則 第五十五条 (Article 55), art-55 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-55 · https://japanlaw.org/l/340M50000040011/art-55 - suppl-4289-15/art-6/par-1: 第六十六条 → 所得税法施行規則 第六十六条 (Article 66), art-66 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-66 · https://japanlaw.org/l/340M50000040011/art-66 - suppl-4289-15/art-6/par-1: 所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下「改正法」という。）第一条 → e-Gov law 428AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-4289-15/art-6/par-1: 第百十条第二項 → 所得税法 第百十条第二項 (Article 110, paragraph (2)), art-110/par-2 — https://japanlaw.org/en/income-tax-act/art-110/par-2 · https://japanlaw.org/l/340AC0000000033/art-110/par-2 - suppl-4289-15/art-6/par-1: 第百十二条第一項 → 所得税法 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/en/income-tax-act/art-112/par-1 · https://japanlaw.org/l/340AC0000000033/art-112/par-1 - suppl-4289-15/art-6/par-1: 第百三十一条第二項 → 所得税法 第百三十一条第二項 (Article 131, paragraph (2)), art-131/par-2 — https://japanlaw.org/en/income-tax-act/art-131/par-2 · https://japanlaw.org/l/340AC0000000033/art-131/par-2 - suppl-4289-15/art-6/par-1: 第百三十三条第一項 → 所得税法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/en/income-tax-act/art-133/par-1 · https://japanlaw.org/l/340AC0000000033/art-133/par-1 - suppl-4289-15/art-6/par-1: 第百三十四条第一項 → 所得税法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/en/income-tax-act/art-134/par-1 · https://japanlaw.org/l/340AC0000000033/art-134/par-1 - suppl-4289-15/art-6/par-1: 第百三十七条の二第二項 → 所得税法 第百三十七条の二第二項 (Article 137-2, paragraph (2)), art-137-2/par-2 — https://japanlaw.org/en/income-tax-act/art-137-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-2 - suppl-4289-15/art-6/par-1: 第六項 → 所得税法 第百三十七条の二第六項 (Article 137-2, paragraph (6)), art-137-2/par-6 — https://japanlaw.org/en/income-tax-act/art-137-2/par-6 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-6 - suppl-4289-15/art-6/par-1: 第百三十七条の三第三項 → 所得税法 第百三十七条の三第三項 (Article 137-3, paragraph (3)), art-137-3/par-3 — https://japanlaw.org/en/income-tax-act/art-137-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-3 - suppl-4289-15/art-6/par-1: 第七項 → 所得税法 第百三十七条の三第七項 (Article 137-3, paragraph (7)), art-137-3/par-7 — https://japanlaw.org/en/income-tax-act/art-137-3/par-7 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-7 - suppl-4289-15/art-6/par-1: 第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/en/income-tax-act/art-144 · https://japanlaw.org/l/340AC0000000033/art-144 - suppl-4289-15/art-6/par-1: 第百五十一条第一項 → 所得税法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/en/income-tax-act/art-151/par-1 · https://japanlaw.org/l/340AC0000000033/art-151/par-1 ## 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-20261027T143811-115, 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