# 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-4309-12/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)（交付金銭等の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — address `suppl-4309-12/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-4309-12/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4309-12/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（交付金銭等の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc. caption: machine translation, not official suppl-4309-12/art-10 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-10 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-10 **第一項** 前条第二項の規定は、平成二十八年一月一日前に平成二十六年旧令第三百四十五条第六項（交付金銭等の受領者の告知等）において準用する平成二十六年旧令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）に規定する申請書の同項に規定する提出をした者で同日以後に平成二十六年旧令第三百四十五条第三項に規定する交付金銭等の交付を受けるもの（平成二十六年改正規則附則第五十五条（交付金銭等の受領者の申請により作成する帳簿の記載事項等に関する経過措置）において準用する平成二十六年改正規則附則第五十四条第二項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置）の規定による告知をしていない者に限る。）が、施行日から経過日以後最初の当該交付金銭等の平成二十六年改正規則附則第五十五条において準用する平成二十六年改正規則附則第五十四条第二項に規定する交付日までの間に、最初にその者の氏名又は住所の変更をした場合について準用する。この場合において、前条第二項中「所得税法施行規則第八十一条の二十一第三項」とあるのは、「所得税法施行規則第八十一条の二十六（交付金銭等の受領者の申請により作成する帳簿の記載事項等）において準用する同令第八十一条の二十一第三項」と読み替えるものとする。 suppl-4309-12/art-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-10/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-10/par-1 The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the case where a person who, before January 1, 2016, made the submission prescribed in Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring Shares, etc.) of the 2014 Former Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) of the 2014 Former Order, of the written application prescribed in Article 343, paragraph (3), and who on or after that date is delivered the delivered money, etc. prescribed in Article 345, paragraph (3) of the 2014 Former Order (limited to a person who has not given notice pursuant to the provisions of Article 54, paragraph (2) (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the Supplementary Provisions of the 2014 Amending Regulation as applied mutatis mutandis pursuant to Article 55 (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address during the period from the Effective Date until the delivery date prescribed in Article 54, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation as applied mutatis mutandis pursuant to Article 55 of the Supplementary Provisions of the 2014 Amending Regulation for the first such delivered money, etc. on or after the lapse date. In this case, the phrase "Article 81-21, paragraph (3) of the Regulation for Enforcement of the Income Tax Act" in paragraph (2) of the preceding Article is deemed to be replaced with "Article 81-21, paragraph (3) of that Regulation as applied mutatis mutandis pursuant to Article 81-26 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.) of the Regulation for Enforcement of the Income Tax Act". machine translation, not official --- ## Cites - suppl-4309-12/art-10/par-1: 前条第二項 → 所得税法施行規則 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4309-12/art-9/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-9/par-2 - suppl-4309-12/art-10/par-1: 所得税法施行規則第八十一条の二十一第三項 → 所得税法施行規則 第八十一条の二十一第三項 (Article 81-21, paragraph (3)), art-81-21/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-21/par-3 · https://japanlaw.org/l/340M50000040011/art-81-21/par-3 - suppl-4309-12/art-10/par-1: 所得税法施行規則第八十一条の二十六 → 所得税法施行規則 第八十一条の二十六 (Article 81-26), art-81-26 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-26 · https://japanlaw.org/l/340M50000040011/art-81-26 --- ## 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-20261027T143811-118, 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