# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（無記名公社債の利子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-8` - 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-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-8 - 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. --- ### 第八条（無記名公社債の利子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 Interest and Similar Income from Bearer Public and Corporate Bonds caption: machine translation, not official suppl-4309-12/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-8 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-8 **第一項** 平成二十八年一月一日前に平成二十六年旧令第三百三十九条第三項（無記名公社債の利子等に係る告知書等の提出等）の規定による告知書を提出した者で同日以後に同条第一項に規定する無記名公社債等（以下この条において「無記名公社債等」という。）の同項に規定する利子等（以下この条において「利子等」という。）の支払を受けるもの（平成二十六年改正規則附則第五十一条第三項（無記名公社債の利子等の受領者の告知書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無記名公社債等の利子等の平成二十六年改正規則附則第五十一条第三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令第三百三十九条第四項及び第九項（無記名公社債の利子等に係る告知書等の提出等）の規定の適用については、同条第四項中「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、同条第九項中「「同条第三項第一号」とあるのは「同条第四項第一号」」とあるのは「「個人が、同条第三項第一号」とあるのは「個人（個人番号の告知をしていない者を除く。）が、同条第四項第一号」」とする。 suppl-4309-12/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-8/par-1 In the case where a person who, before January 1, 2016, submitted the paper-based notice pursuant to the provisions of Article 339, paragraph (3) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the 2014 Former Order, and who on or after that date receives payment of the interest and similar income prescribed in paragraph (1) of that Article (hereinafter in this Article referred to as "interest and similar income") on the bearer public and corporate bonds, etc. prescribed in that paragraph (hereinafter in this Article referred to as "bearer public and corporate bonds, etc.") (limited to a person who has not given notice pursuant to the provisions of Article 51, paragraph (3) (Transitional Measures Regarding Matters, etc. to Be Entered in Paper-Based Notice by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) 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 51, paragraph (3) of the Supplementary Provisions of the 2014 Amending Regulation for the first interest and similar income on those bearer public and corporate bonds, etc. on or after the lapse date, with respect to the application of Article 339, paragraphs (4) and (9) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the Order for Enforcement of the Income Tax Act in that case, the phrase "corporate number (in the case where the person is an individual, the name and domicile after the change)" in paragraph (4) of that Article is deemed to be replaced with "individual number or corporate number", and the phrase "the phrase 'paragraph (3), item (i) of that Article' is deemed to be replaced with 'paragraph (4), item (i) of that Article'" in paragraph (9) of that Article is deemed to be replaced with "the phrase 'an individual, paragraph (3), item (i) of that Article' is deemed to be replaced with 'an individual (excluding a person who has not given notice of an individual number), paragraph (4), item (i) of that Article'". machine translation, not official **第二項** 新規則第八十一条の十一第四項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項）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十一第三項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項）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-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-8/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-8/par-2 The provisions of Article 81-11, paragraph (4) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) 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 81-11, paragraph (3) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Regulation that was submitted before the Effective Date. machine translation, not official **第三項** 平成二十八年一月一日前に平成二十六年旧令第三百三十九条第九項において準用する平成二十六年旧令第三百三十七条第三項（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無記名公社債等の利子等の支払を受けるもの（平成二十六年改正規則附則第五十二条第二項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置）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無記名公社債等の利子等の平成二十六年改正規則附則第五十二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十一第四項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項）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、当該書類又は令第三百三十九条第九項において準用する令第三百三十七条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-8/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-8/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-8/par-3 In the case where a person who, before January 1, 2016, submitted the written application prescribed in Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice, etc.) of the 2014 Former Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the 2014 Former Order, and who on or after that date receives payment of the interest and similar income on bearer public and corporate bonds, etc. (limited to a person who has not given notice pursuant to the provisions of Article 52, paragraph (2) (Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) 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 52, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation for the first interest and similar income on those bearer public and corporate bonds, etc. on or after the lapse date, with respect to the application of Article 81-11, paragraph (4) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) 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 337, paragraph (3) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) 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-8/par-1: この条 → 所得税法施行規則 附則第八条 (Supplementary Provisions, Article 8), suppl-4309-12/art-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-8 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-8 - suppl-4309-12/art-8/par-2: 新規則第八十一条の十一第四項 → 所得税法施行規則 第八十一条の十一第四項 (Article 81-11, paragraph (4)), art-81-11/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-11/par-4 · https://japanlaw.org/l/340M50000040011/art-81-11/par-4 - suppl-4309-12/art-8/par-3: 所得税法施行規則第八十一条の十一第四項 → 所得税法施行規則 第八十一条の十一第四項 (Article 81-11, paragraph (4)), art-81-11/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-11/par-4 · https://japanlaw.org/l/340M50000040011/art-81-11/par-4 - suppl-4309-12/art-8/par-3: 第一号 → 所得税法施行規則 第八十一条の十一第四項第一号 (Article 81-11, paragraph (4), item (i)), art-81-11/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-11/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-81-11/par-4/item-1 - suppl-4309-12/art-8/par-3: 令第三百三十九条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection - suppl-4309-12/art-8/par-3: 令第三百三十七条第三項 → e-Gov law 340CO0000000096, 第三百三十七条第三項 (Article 337, paragraph (3)), art-337/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 附則第八条第一項（無記名公社債の利子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） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4309-12/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-8/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-20261027T143811-118, 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-20261027T143811-118, 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