# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（確定申告書の記載事項に関する経過措置） — address `suppl-4309-12/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-5 - 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. --- ### 第五条（確定申告書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Entered in a Tax Return caption: machine translation, not official suppl-4309-12/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-5 **第一項** 新規則第四十七条第一項及び第二項（確定申告書の記載事項）の規定は、令和二年分以後の所得税について適用し、令和元年分（平成三十一年一月一日から令和元年十二月三十一日までの期間に係る年分をいう。）以前の所得税については、なお従前の例による。 suppl-4309-12/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-5/par-1 The provisions of Article 47, paragraphs (1) and (2) (Matters to Be Entered in a Tax Return) of the New Regulation apply to income tax for tax year 2020 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2019 (meaning the year for the period from January 1, 2019 through December 31, 2019) and earlier years. machine translation, not official --- ## Cites - suppl-4309-12/art-5/par-1: 新規則第四十七条第一項 → 所得税法施行規則 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47/par-3 · https://japanlaw.org/l/340M50000040011/art-47/par-3 - suppl-4309-12/art-5/par-1: 第二項 → 所得税法施行規則 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47/par-2 · https://japanlaw.org/l/340M50000040011/art-47/par-2 ## 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三号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1/par-1/item-3 --- ## 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