# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（金地金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） — address `suppl-4309-12/art-14` - 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-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-14 - 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. --- ### 第十四条（金地金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） — Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc. caption: machine translation, not official suppl-4309-12/art-14 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-14 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-14 **第一項** 新規則第八十一条の三十九第三項（金地金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）の規定は、施行日以後に提出する同項に規定する届出書について適用し、施行日前に提出した旧規則第八十一条の三十九第二項（金地金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）に規定する届出書については、なお従前の例による。 suppl-4309-12/art-14/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-14/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-14/par-1 The provisions of Article 81-39, paragraph (3) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-39, paragraph (2) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Former Regulation that was submitted before the Effective Date. machine translation, not official **第二項** 平成二十八年一月一日前に平成二十六年旧令第三百五十条の九第三項（金地金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）に規定する申請書を提出した者で同日以後に平成二十六年旧令第三百五十条の八第一項（金地金等の譲渡の対価の受領者の告知）に規定する金地金等の譲渡の同項に規定する対価の支払を受けるもの（平成二十六年改正規則附則第五十九条第二項（金地金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所得税法施行令第三百五十条の八第一項（金地金等の譲渡の対価の受領者の告知）に規定する金地金等の譲渡の同項に規定する対価の平成二十六年改正規則附則第五十九条第二項に規定する支払日までの間に、最初にその者の氏名又は住所の変更をした場合における所得税法施行規則第八十一条の三十九第三項（金地金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）の規定の適用については、同項中「いずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は令第三百五十条の九第三項に規定する住所等変更確認書類）」とあるのは「いずれか」と、同項第一号中「法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）」とあるのは「個人番号又は法人番号」とする。 suppl-4309-12/art-14/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-14/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-14/par-2 In the case where a person who, before January 1, 2016, submitted the written application prescribed in Article 350-9, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the 2014 Former Order, and who on or after that date receives payment of the consideration prescribed in Article 350-8, paragraph (1) (Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the 2014 Former Order for the transfer of gold bullion, etc. prescribed in that paragraph (limited to a person who has not given notice pursuant to the provisions of Article 59, paragraph (2) (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, 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 payment date prescribed in Article 59, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation for the first consideration prescribed in Article 350-8, paragraph (1) (Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Order for Enforcement of the Income Tax Act for the transfer of gold bullion, etc. prescribed in that paragraph on or after the lapse date, with respect to the application of Article 81-39, paragraph (3) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Regulation for Enforcement of the Income Tax Act in that case, the phrase "any one of (in the case where the person has come to fall under the case set out in item (i), those documents or the document confirming a change of domicile, etc. prescribed in Article 350-9, paragraph (3) of the Order)" in that paragraph is deemed to be replaced with "any one of", and the phrase "corporate number (in the case where the person is an individual, the name and domicile after the change)" in item (i) of that paragraph is deemed to be replaced with "individual number or corporate number". machine translation, not official --- ## Cites - suppl-4309-12/art-14/par-1: 新規則第八十一条の三十九第三項 → 所得税法施行規則 第八十一条の三十九第三項 (Article 81-39, paragraph (3)), art-81-39/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-39/par-3 · https://japanlaw.org/l/340M50000040011/art-81-39/par-3 - suppl-4309-12/art-14/par-2: 所得税法施行規則第八十一条の三十九第三項 → 所得税法施行規則 第八十一条の三十九第三項 (Article 81-39, paragraph (3)), art-81-39/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-39/par-3 · https://japanlaw.org/l/340M50000040011/art-81-39/par-3 - suppl-4309-12/art-14/par-2: 第一号 → 所得税法施行規則 第八十一条の三十九第三項第一号 (Article 81-39, paragraph (3), item (i)), art-81-39/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-39/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-81-39/par-3/item-1 - suppl-4309-12/art-14/par-2: 令第三百五十条の九第三項 → e-Gov law 340CO0000000096, 第三百五十条の九第三項 (Article 350-9, paragraph (3)), art-350-9/par-3 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第三条第二項第二号（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-2 --- ## 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-20261027T143811-119, 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