# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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- 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: 附　則 (Supplementary Provisions) — address `suppl-5029-11`
- 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-5029-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5029-11
- 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.

---

## 附　則 令和二年三月三一日財務省令第一一号
<sup>suppl-5029-11 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11 · https://japanlaw.org/l/340M50000040011/suppl-5029-11</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1</sup>

**第一項**  この省令は、令和二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5029-11/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the date specified in each of those items:
<sup>machine translation, not official</sup>

  **一**  第七十四条第一項第四号の改正規定、第九十四条の二第一項第五号の改正規定及び別表第六（三）の改正規定（同表の備考２（１０）に係る部分を除く。）並びに附則第二十七条、第二十九条第一項並びに第三十条第一項及び第四項の規定　令和三年一月一日
  <sup>suppl-5029-11/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1/item-1</sup>
  the provisions amending Article 74, paragraph (1), item (iv), the provisions amending Article 94-2, paragraph (1), item (v), the provisions amending Appended Table VI (3) (excluding the part pertaining to Note 2 (10) of that table), and the provisions of Article 27, Article 29, paragraph (1) and Article 30, paragraphs (1) and (4) of the Supplementary Provisions: January 1, 2021;
  <sup>machine translation, not official</sup>

  **二**  別表第五（二十八）の表の備考２（１２）の改正規定　令和三年四月一日
  <sup>suppl-5029-11/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1/item-2</sup>
  the provisions amending Note 2 (12) of the table in Appended Table V (28): April 1, 2021;
  <sup>machine translation, not official</sup>

  **三**  第三十九条の二の改正規定、第四十条の改正規定、第四十条の二第一項第三号の改正規定、第四十条の十六の次に一条を加える改正規定、第四十七条第三項第三号の改正規定、同項第十五号の改正規定、第四十七条の二第三項第一号イの改正規定、同項第三号の改正規定、同条第九項の改正規定、第四十七条の三第一項の改正規定、第四十八条第一項第三号の改正規定、第五十三条第一項の改正規定、第五十六条第二項の改正規定、第六十九条第一項第二号の改正規定、第七十一条第一項の改正規定及び第百二条の改正規定並びに次条から附則第七条までの規定　令和四年一月一日
  <sup>suppl-5029-11/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1/item-3</sup>
  the provisions amending Article 39-2, the provisions amending Article 40, the provisions amending Article 40-2, paragraph (1), item (iii), the provisions adding one Article after Article 40-16, the provisions amending Article 47, paragraph (3), item (iii), the provisions amending item (xv) of that paragraph, the provisions amending Article 47-2, paragraph (3), item (i), (a), the provisions amending item (iii) of that paragraph, the provisions amending paragraph (9) of that Article, the provisions amending Article 47-3, paragraph (1), the provisions amending Article 48, paragraph (1), item (iii), the provisions amending Article 53, paragraph (1), the provisions amending Article 56, paragraph (2), the provisions amending Article 69, paragraph (1), item (ii), the provisions amending Article 71, paragraph (1), and the provisions amending Article 102, and the provisions of the following Article through Article 7 of the Supplementary Provisions: January 1, 2022;
  <sup>machine translation, not official</sup>

  **四**  第四十七条第三項第二十一号の改正規定、第四十七条の二の改正規定（同条第三項第一号イに係る部分、同項第三号に係る部分及び同条第九項に係る部分を除く。）、第七十三条の二の改正規定、第七十四条の二の改正規定、第七十四条の四の改正規定、第七十七条の五の改正規定、第九十三条第一項第六号イの改正規定、第九十四条の二第一項第七号イの改正規定、別表第六（一）の表の備考２（１６）の改正規定並びに別表第六（三）の表の備考２（１０）の改正規定並びに附則第二十八条第一項、第二十九条第二項並びに第三十条第二項及び第五項の規定　令和五年一月一日
  <sup>suppl-5029-11/art-1/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1/item-4</sup>
  the provisions amending Article 47, paragraph (3), item (xxi), the provisions amending Article 47-2 (excluding the part pertaining to paragraph (3), item (i), (a) of that Article, the part pertaining to item (iii) of that paragraph, and the part pertaining to paragraph (9) of that Article), the provisions amending Article 73-2, the provisions amending Article 74-2, the provisions amending Article 74-4, the provisions amending Article 77-5, the provisions amending Article 93, paragraph (1), item (vi), (a), the provisions amending Article 94-2, paragraph (1), item (vii), (a), the provisions amending Note 2 (16) of the table in Appended Table VI (1), and the provisions amending Note 2 (10) of the table in Appended Table VI (3), and the provisions of Article 28, paragraph (1), Article 29, paragraph (2) and Article 30, paragraphs (2) and (5) of the Supplementary Provisions: January 1, 2023;
  <sup>machine translation, not official</sup>

  **五**  第四十七条第三項第六号の改正規定、第六十条第二項及び第三項の改正規定、第九十条の五の改正規定並びに別表第五（三十一）の改正規定　情報通信技術の進展に伴う金融取引の多様化に対応するための資金決済に関する法律等の一部を改正する法律（令和元年法律第二十八号）の施行の日
  <sup>suppl-5029-11/art-1/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1/item-5</sup>
  the provisions amending Article 47, paragraph (3), item (vi), the provisions amending Article 60, paragraphs (2) and (3), the provisions amending Article 90-5, and the provisions amending Appended Table V (31): the date of enforcement of the Act Partially Amending the Payment Services Act, etc. to Respond to the Diversification of Financial Transactions Accompanying Advances in Information and Communications Technology (Act No. 28 of 2019).
  <sup>machine translation, not official</sup>

### 第二条（確定所得申告書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Final Return Showing Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-2</sup>

**第一項**  改正後の所得税法施行規則（以下「新規則」という。）第四十七条第三項（第三号に係る部分に限る。）（新規則第六十七条において準用する場合を含む。）の規定は、令和四年一月一日以後に令和三年分以後の所得税に係る確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合及び同日以後に令和二年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。
<sup>suppl-5029-11/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-2/par-1</sup>
The provisions of Article 47, paragraph (3) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") (limited to the part pertaining to item (iii)) (including as applied mutatis mutandis pursuant to Article 67 of the New Regulation) apply to the case of filing, on or after January 1, 2022, a Tax Return for income tax for 2021 and subsequent years, and the provisions then in force continue to govern the case where a Tax Return was filed before that day and the case where a Tax Return for income tax for 2020 and earlier years is filed on or after that day.
<sup>machine translation, not official</sup>

### 第三条（確定申告書に添付すべき書類に関する経過措置） — Transitional Measures Regarding Documents to Be Attached to a Tax Return
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-3</sup>

**第一項**  新規則第四十七条の二第三項（第一号に係る部分に限る。）（新規則第六十七条において準用する場合を含む。）の規定は、令和四年一月一日以後に令和三年分以後の所得税に係る確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合及び同日以後に令和二年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。
<sup>suppl-5029-11/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-3/par-1</sup>
The provisions of Article 47-2, paragraph (3) (limited to the part pertaining to item (i)) (including as applied mutatis mutandis pursuant to Article 67 of the New Regulation) of the New Regulation apply to the case of filing, on or after January 1, 2022, a Tax Return for income tax for 2021 and subsequent years, and the provisions then in force continue to govern the case where a Tax Return was filed before that day and the case where a Tax Return for income tax for 2020 and earlier years is filed on or after that day.
<sup>machine translation, not official</sup>

**第二項**  新規則第四十七条の二第十三項の規定は、令和四年一月一日以後に令和三年分以後の所得税に係る確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合及び同日以後に令和二年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。
<sup>suppl-5029-11/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-3/par-2</sup>
The provisions of Article 47-2, paragraph (13) of the New Regulation apply to the case of filing, on or after January 1, 2022, a Tax Return for income tax for 2021 and subsequent years, and the provisions then in force continue to govern the case where a Tax Return was filed before that day and the case where a Tax Return for income tax for 2020 and earlier years is filed on or after that day.
<sup>machine translation, not official</sup>

### 第四条（確定損失申告書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Final Return Showing Losses
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-4 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-4</sup>

**第一項**  新規則第四十八条第一項（第三号に係る部分に限る。）（新規則第六十七条において準用する場合を含む。）の規定は、令和四年一月一日以後に令和三年分以後の所得税に係る確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合及び同日以後に令和二年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。
<sup>suppl-5029-11/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-4/par-1</sup>
The provisions of Article 48, paragraph (1) (limited to the part pertaining to item (iii)) (including as applied mutatis mutandis pursuant to Article 67 of the New Regulation) of the New Regulation apply to the case of filing, on or after January 1, 2022, a Tax Return for income tax for 2021 and subsequent years, and the provisions then in force continue to govern the case where a Tax Return was filed before that day and the case where a Tax Return for income tax for 2020 and earlier years is filed on or after that day.
<sup>machine translation, not official</sup>

### 第五条（還付を受ける場合の源泉徴収税額等の明細書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in the Statement of Details of Withheld Tax Amounts, etc. in the Case of Receiving a Refund
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-5 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-5</sup>

**第一項**  新規則第五十三条第一項の規定は、令和四年一月一日以後に令和三年分以後の所得税に係る確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合及び同日以後に令和二年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。
<sup>suppl-5029-11/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-5/par-1</sup>
The provisions of Article 53, paragraph (1) of the New Regulation apply to the case of filing, on or after January 1, 2022, a Tax Return for income tax for 2021 and subsequent years, and the provisions then in force continue to govern the case where a Tax Return was filed before that day and the case where a Tax Return for income tax for 2020 and earlier years is filed on or after that day.
<sup>machine translation, not official</sup>

### 第六条（給与等につき源泉徴収を受けない場合の申告書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in a Return When Salary or Other Wage Is Not Subject to Withholding
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-6 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-6</sup>

**第一項**  新規則第六十九条第一項（第二号に係る部分に限る。）の規定は、令和四年一月一日以後に令和三年分以後の申告書（所得税法第百七十二条第一項の規定による申告書をいう。以下この条において同じ。）を提出する場合について適用し、同日前に申告書を提出した場合及び同日以後に令和二年分以前の申告書を提出する場合については、なお従前の例による。
<sup>suppl-5029-11/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-6/par-1</sup>
The provisions of Article 69, paragraph (1) (limited to the part pertaining to item (ii)) of the New Regulation apply to the case of filing, on or after January 1, 2022, a return for 2021 and subsequent years (meaning a return under Article 172, paragraph (1) of the Income Tax Act; the same applies hereinafter in this Article), and the provisions then in force continue to govern the case where a return was filed before that day and the case where a return for 2020 and earlier years is filed on or after that day.
<sup>machine translation, not official</sup>

### 第七条（退職所得の選択課税による還付のための申告書への添附書類に関する経過措置） — Transitional Measures Regarding Documents to Be Attached to a Return Form for a Refund Due to Alternative Taxation on Retirement Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-7 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-7</sup>

**第一項**  新規則第七十一条第一項の規定は、令和四年一月一日以後に令和三年分以後の申告書（所得税法第百七十三条第一項の規定による申告書をいう。以下この条において同じ。）を提出する場合について適用し、同日前に申告書を提出した場合及び同日以後に令和二年分以前の申告書を提出する場合については、なお従前の例による。
<sup>suppl-5029-11/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-7/par-1</sup>
The provisions of Article 71, paragraph (1) of the New Regulation apply to cases where a return (meaning a return under Article 173, paragraph (1) of the Income Tax Act; the same applies hereinafter in this Article) for the year 2021 or any subsequent year is submitted on or after January 1, 2022, and the provisions then in force continue to govern cases where a return is submitted before that date and cases where a return for the year 2020 or any earlier year is submitted on or after that date.
<sup>machine translation, not official</sup>

### 第八条（給与所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Salary Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-8 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-8</sup>

**第一項**  所得税法等の一部を改正する法律（令和二年法律第八号。以下「改正法」という。）附則第八条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。
<sup>suppl-5029-11/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-8/par-1</sup>
The matters specified by Ministry of Finance Order as prescribed in Article 8, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Amending Act") are the following matters:
<sup>machine translation, not official</sup>

  **一**  改正法附則第八条第三項の規定による申告書を提出する者の氏名及び住所
  <sup>suppl-5029-11/art-8/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-8/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-8/par-1/item-1</sup>
  name and domicile of the person who submits the return under Article 8, paragraph (3) of the Supplementary Provisions of the Amending Act;
  <sup>machine translation, not official</sup>

  **二**  改正法附則第八条第三項に規定する給与等の支払者の氏名又は名称
  <sup>suppl-5029-11/art-8/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-8/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-8/par-1/item-2</sup>
  name or title of the payer of the salary or other wage prescribed in Article 8, paragraph (3) of the Supplementary Provisions of the Amending Act;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>suppl-5029-11/art-8/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-8/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-8/par-1/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  改正法附則第八条第四項に規定する財務省令で定める事項は、次に掲げる事項とする。
<sup>suppl-5029-11/art-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-8/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-8/par-2</sup>
The matters specified by Ministry of Finance Order as prescribed in Article 8, paragraph (4) of the Supplementary Provisions of the Amending Act are the following matters:
<sup>machine translation, not official</sup>

  **一**  改正法附則第八条第四項の規定による申告書を提出する者の氏名及び住所
  <sup>suppl-5029-11/art-8/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-8/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-8/par-2/item-1</sup>
  name and domicile of the person who submits the return under Article 8, paragraph (4) of the Supplementary Provisions of the Amending Act;
  <sup>machine translation, not official</sup>

  **二**  改正法附則第八条第四項に規定する給与等の支払者の氏名又は名称
  <sup>suppl-5029-11/art-8/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-8/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-8/par-2/item-2</sup>
  name or title of the payer of the salary or other wage prescribed in Article 8, paragraph (4) of the Supplementary Provisions of the Amending Act;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>suppl-5029-11/art-8/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-8/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-8/par-2/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

### 第九条（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Head of a Business Office of a Savings Institution, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-9 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-9</sup>

**第一項**  新規則第八十一条の六第五項の規定は、この省令の施行の日（以下「施行日」という。）以後に所得税法施行令及び災害被害者に対する租税の減免、徴収猶予等に関する法律の施行に関する政令の一部を改正する政令（令和二年政令第百十一号）第一条の規定による改正後の所得税法施行令（以下「新令」という。）第三百三十六条第一項から第三項までの規定による告知をする場合について適用する。
<sup>suppl-5029-11/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-9/par-1</sup>
The provisions of Article 81-6, paragraph (5) of the New Regulation apply to cases of giving notice, on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), under Article 336, paragraphs (1) through (3) of the Order for Enforcement of the Income Tax Act as amended by Article 1 of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Cabinet Order on Enforcement of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Cabinet Order No. 111 of 2020) (hereinafter referred to as the "New Order").
<sup>machine translation, not official</sup>

### 第十条（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） — Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-10 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-10 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-10</sup>

**第一項**  新規則第八十一条の七第四項の規定は、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改正前の所得税法施行規則（以下「旧規則」という。）第八十一条の七第四項に規定する届出書については、なお従前の例による。
<sup>suppl-5029-11/art-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-10/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-10/par-1</sup>
The provisions of Article 81-7, paragraph (4) 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 81-7, paragraph (4) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation") that was submitted before the Effective Date.
<sup>machine translation, not official</sup>

### 第十一条（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） — Transitional Measures Concerning Matters to Be Stated, etc. in a Paper-Based Notice by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-11 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-11 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-11</sup>

**第一項**  新規則第八十一条の九第一項の規定は、施行日以後に支払を受けるべき同項に規定する無記名公社債等の同項に規定する利子等について適用し、施行日前に支払を受けるべき旧規則第八十一条の九第一項に規定する無記名公社債等の同項に規定する利子等については、なお従前の例による。
<sup>suppl-5029-11/art-11/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-11/par-1</sup>
The provisions of Article 81-9, paragraph (1) of the New Regulation apply to the interest and similar income prescribed in that paragraph from the bearer public and corporate bonds, etc. prescribed in that paragraph for which payment is to be received on or after the Effective Date, and the provisions then in force continue to govern the interest and similar income prescribed in Article 81-9, paragraph (1) of the Former Regulation from the bearer public and corporate bonds, etc. prescribed in that paragraph for which payment is to be received before the Effective Date.
<sup>machine translation, not official</sup>

### 第十二条（無記名公社債に係る貯蓄取扱機関等の営業所の長に提示する書類の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Documents to Be Presented to the Head of the Business Office of a Savings Institution, etc. in Relation to Bearer Public and Corporate Bonds
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-12 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-12 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-12</sup>

**第一項**  新規則第八十一条の十の規定により読み替えて適用する新規則第八十一条の六第五項の規定は、施行日以後に新令第三百三十九条第一項に規定する告知書の提出若しくは同条第三項の規定による告知書の提出又は同条第四項に規定する書類の提出をする場合について適用する。
<sup>suppl-5029-11/art-12/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-12/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-12/par-1</sup>
The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply with terms replaced pursuant to Article 81-10 of the New Regulation, apply to cases where, on or after the Effective Date, a paper-based notice prescribed in Article 339, paragraph (1) of the New Order is submitted, a paper-based notice is submitted under paragraph (3) of that Article, or the documents prescribed in paragraph (4) of that Article are submitted.
<sup>machine translation, not official</sup>

### 第十三条（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に関する経過措置） — 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
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-13 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-13 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-13</sup>

**第一項**  新規則第八十一条の十一第四項の規定は、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四項に規定する届出書については、なお従前の例による。
<sup>suppl-5029-11/art-13/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-13/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-13/par-1</sup>
The provisions of Article 81-11, paragraph (4) 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 (4) of the Former Regulation that was submitted before the Effective Date.
<sup>machine translation, not official</sup>

### 第十四条（無記名公社債の利子等の支払の取扱者等の確認事項の記録及び帳簿書類の保存等に関する経過措置） — Transitional Measures Concerning Records of Matters Confirmed by Handlers of Payment of Interest and Similar Income from Bearer Public and Corporate Bonds and Retention of Books and Documents, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-14 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-14 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-14</sup>

**第一項**  新規則第八十一条の十二第一項において準用する新規則第八十一条の六第五項の規定は、施行日以後に新令第三百三十九条第一項に規定する告知書の提出若しくは同条第三項の規定による告知書の提出又は同条第四項に規定する書類の提出をする場合について適用する。
<sup>suppl-5029-11/art-14/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-14/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-14/par-1</sup>
The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply mutatis mutandis under Article 81-12, paragraph (1) of the New Regulation, apply to cases where, on or after the Effective Date, a paper-based notice prescribed in Article 339, paragraph (1) of the New Order is submitted, a paper-based notice is submitted under paragraph (3) of that Article, or the documents prescribed in paragraph (4) of that Article are submitted.
<sup>machine translation, not official</sup>

### 第十五条（譲渡性預金の譲渡等に関する告知書に関する経過措置） — Transitional Measures Concerning Paper-Based Notices on the Transfer of Negotiable Deposits
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-15 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-15 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-15</sup>

**第一項**  新規則第八十一条の十七第二項の規定により読み替えて適用する新規則第八十一条の六第五項の規定は、施行日以後に行われる所得税法第二百二十四条の二に規定する譲渡性預金の譲渡又は譲受けについて適用する。
<sup>suppl-5029-11/art-15/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-15/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-15/par-1</sup>
The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply with terms replaced pursuant to Article 81-17, paragraph (2) of the New Regulation, apply to the transfer or acquisition of negotiable deposits prescribed in Article 224-2 of the Income Tax Act that takes place on or after the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新規則第八十一条の十七第三項の規定は、施行日以後に行われる所得税法第二百二十四条の二に規定する譲渡性預金の譲渡又は譲受けについて適用する。
<sup>suppl-5029-11/art-15/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-15/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-15/par-2</sup>
The provisions of Article 81-17, paragraph (3) of the New Regulation apply to the transfer or acquisition of negotiable deposits prescribed in Article 224-2 of the Income Tax Act that takes place on or after the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  新規則第八十一条の十七第六項の規定は、施行日以後に行われる所得税法第二百二十四条の二に規定する譲渡性預金の譲渡又は譲受けについて適用し、施行日前に行われた当該譲渡性預金の譲渡又は譲受けについては、なお従前の例による。
<sup>suppl-5029-11/art-15/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-15/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-15/par-3</sup>
The provisions of Article 81-17, paragraph (6) of the New Regulation apply to the transfer or acquisition of negotiable deposits prescribed in Article 224-2 of the Income Tax Act that takes place on or after the Effective Date, and the provisions then in force continue to govern the transfer or acquisition of such negotiable deposits that took place before the Effective Date.
<sup>machine translation, not official</sup>

### 第十六条（株式等の譲渡の対価の支払者に提示する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Payer of Consideration for the Transfer of Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-16 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-16 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-16</sup>

**第一項**  新規則第八十一条の二十第一項において準用する新規則第八十一条の六第五項の規定は、施行日以後に新令第三百四十二条の規定による告知をする場合について適用する。
<sup>suppl-5029-11/art-16/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-16/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-16/par-1</sup>
The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply mutatis mutandis under Article 81-20, paragraph (1) of the New Regulation, apply to cases of giving notice under Article 342 of the New Order on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十七条（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） — Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-17 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-17 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-17</sup>

**第一項**  新規則第八十一条の二十一第三項の規定は、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二十一第三項に規定する届出書については、なお従前の例による。
<sup>suppl-5029-11/art-17/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-17/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-17/par-1</sup>
The provisions of Article 81-21, paragraph (3) 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 81-21, paragraph (3) of the Former Regulation that was submitted before the Effective Date.
<sup>machine translation, not official</sup>

### 第十八条（交付金銭等の交付者に提示する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Person Delivering Money, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-18 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-18 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-18</sup>

**第一項**  新規則第八十一条の二十五第一項において準用する新規則第八十一条の六第五項の規定は、施行日以後に新令第三百四十五条第三項の規定による告知をする場合について適用する。
<sup>suppl-5029-11/art-18/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-18/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-18/par-1</sup>
The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply mutatis mutandis under Article 81-25, paragraph (1) of the New Regulation, apply to cases of giving notice under Article 345, paragraph (3) of the New Order on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十九条（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.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-19 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-19 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-19</sup>

**第一項**  新規則第八十一条の二十六において準用する新規則第八十一条の二十一第三項の規定は、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二十六において準用する旧規則第八十一条の二十一第三項に規定する届出書については、なお従前の例による。
<sup>suppl-5029-11/art-19/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-19/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-19/par-1</sup>
The provisions of Article 81-21, paragraph (3) of the New Regulation, which apply mutatis mutandis under Article 81-26 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 81-21, paragraph (3) of the Former Regulation, which applies mutatis mutandis under Article 81-26 of the Former Regulation, that was submitted before the Effective Date.
<sup>machine translation, not official</sup>

### 第二十条（償還金等の交付者に提示する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Person Delivering Redemption Money or a Similar Asset
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-20 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-20 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-20</sup>

**第一項**  新規則第八十一条の二十九第一項において準用する新規則第八十一条の六第五項の規定は、施行日以後に新令第三百四十六条第三項の規定による告知をする場合について適用する。
<sup>suppl-5029-11/art-20/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-20/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-20/par-1</sup>
The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply mutatis mutandis under Article 81-29, paragraph (1) of the New Regulation, apply to cases of giving notice under Article 346, paragraph (3) of the New Order on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第二十一条（償還金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 Redemption Money or a Similar Asset
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-21 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-21 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-21</sup>

**第一項**  新規則第八十一条の三十において準用する新規則第八十一条の二十一第三項の規定は、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三十において準用する旧規則第八十一条の二十一第三項に規定する届出書については、なお従前の例による。
<sup>suppl-5029-11/art-21/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-21/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-21/par-1</sup>
The provisions of Article 81-21, paragraph (3) of the New Regulation, which apply mutatis mutandis under Article 81-30 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 81-21, paragraph (3) of the Former Regulation, which applies mutatis mutandis under Article 81-30 of the Former Regulation, that was submitted before the Effective Date.
<sup>machine translation, not official</sup>

### 第二十二条（信託受益権の譲渡の対価の支払者に提示する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Payer of Consideration for Transferring a Beneficial Interest in a Trust
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-22 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-22 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-22</sup>

**第一項**  新規則第八十一条の三十三第一項において準用する新規則第八十一条の六第五項の規定は、施行日以後に新令第三百四十八条の規定による告知をする場合について適用する。
<sup>suppl-5029-11/art-22/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-22/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-22/par-1</sup>
The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply mutatis mutandis under Article 81-33, paragraph (1) of the New Regulation, apply to cases of giving notice under Article 348 of the New Order on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第二十三条（信託受益権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 a Beneficial Interest in a Trust
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-23 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-23 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-23</sup>

**第一項**  新規則第八十一条の三十四第三項の規定は、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三十四第三項に規定する届出書については、なお従前の例による。
<sup>suppl-5029-11/art-23/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-23/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-23/par-1</sup>
The provisions of Article 81-34, paragraph (3) 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 81-34, paragraph (3) of the Former Regulation that was submitted before the Effective Date.
<sup>machine translation, not official</sup>

### 第二十四条（先物取引の差金等決済をする者の告知に関する経過措置） — Transitional Measures Concerning Notice by the Person Settling a Futures Contract
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-24 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-24 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-24</sup>

**第一項**  新規則第八十一条の三十六第二項において準用する新規則第八十一条の六第五項の規定は、施行日以後に新令第三百五十条の三の規定による告知をする場合について適用する。
<sup>suppl-5029-11/art-24/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-24/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-24/par-1</sup>
The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply mutatis mutandis under Article 81-36, paragraph (2) of the New Regulation, apply to cases of giving notice under Article 350-3 of the New Order on or after the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新規則第八十一条の三十六第六項の規定は、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三十六第六項に規定する届出書については、なお従前の例による。
<sup>suppl-5029-11/art-24/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-24/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-24/par-2</sup>
The provisions of Article 81-36, paragraph (6) 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 81-36, paragraph (6) of the Former Regulation that was submitted before the Effective Date.
<sup>machine translation, not official</sup>

### 第二十五条（金地金等の譲渡の対価の支払者に提示する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Payer of Consideration for Transferring Gold Bullion, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-25 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-25 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-25</sup>

**第一項**  新規則第八十一条の三十八第一項において準用する新規則第八十一条の六第五項の規定は、施行日以後に新令第三百五十条の八の規定による告知をする場合について適用する。
<sup>suppl-5029-11/art-25/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-25/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-25/par-1</sup>
The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply mutatis mutandis under Article 81-38, paragraph (1) of the New Regulation, apply to cases of giving notice under Article 350-8 of the New Order on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第二十六条（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.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-26 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-26 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-26</sup>

**第一項**  新規則第八十一条の三十九第三項の規定は、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三十九第三項に規定する届出書については、なお従前の例による。
<sup>suppl-5029-11/art-26/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-26/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-26/par-1</sup>
The provisions of Article 81-39, paragraph (3) 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 (3) of the Former Regulation that was submitted before the Effective Date.
<sup>machine translation, not official</sup>

### 第二十七条（先物取引に関する支払調書に関する経過措置） — Transitional Measures Concerning Payment Reports on Futures Transactions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-27 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-27 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-27</sup>

**第一項**  新規則第九十条の五（第三号に係る部分に限る。）の規定は、同号に規定する暗号資産デリバティブ取引の同条に規定する差金等決済で令和三年一月一日以後に行われるものについて適用する。
<sup>suppl-5029-11/art-27/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-27/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-27/par-1</sup>
The provisions of Article 90-5 of the New Regulation (limited to the part relating to item (iii) of that Article) apply to cash settlements, etc. prescribed in that Article of crypto-asset derivative transactions prescribed in that item that take place on or after January 1, 2021.
<sup>machine translation, not official</sup>

### 第二十八条（給与等の源泉徴収票に関する経過措置） — Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-28 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-28 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-28</sup>

**第一項**  新規則第九十三条第一項（第六号に係る部分に限る。）の規定は、令和五年一月一日以後に支払うべき同項に規定する給与等について適用し、同日前に支払うべき旧規則第九十三条第一項に規定する給与等については、なお従前の例による。
<sup>suppl-5029-11/art-28/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-28/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-28/par-1</sup>
The provisions of Article 93, paragraph (1) of the New Regulation (limited to the part relating to item (vi)) apply to salary or other wage prescribed in that paragraph that is to be paid on or after January 1, 2023, and the provisions then in force continue to govern salary or other wage prescribed in Article 93, paragraph (1) of the Former Regulation that is to be paid before that date.
<sup>machine translation, not official</sup>

**第二項**  新規則第九十三条第一項（第九号に係る部分に限る。）の規定は、令和二年中に支払うべき同項に規定する給与等でその最後に支払をする日が施行日以後であるものについて適用し、同年中に支払うべき旧規則第九十三条第一項に規定する給与等でその最後に支払をする日が施行日前であるものについては、なお従前の例による。
<sup>suppl-5029-11/art-28/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-28/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-28/par-2</sup>
The provisions of Article 93, paragraph (1) of the New Regulation (limited to the part relating to item (ix)) apply to salary or other wage prescribed in that paragraph that is to be paid during 2020 and for which the date of the last payment is on or after the Effective Date, and the provisions then in force continue to govern salary or other wage prescribed in Article 93, paragraph (1) of the Former Regulation that is to be paid during that year and for which the date of the last payment is before the Effective Date.
<sup>machine translation, not official</sup>

**第三項**  令和二年中に支払うべき新規則第九十三条第一項に規定する給与等でその最後に支払をする日が施行日以後であるものであって改正法第一条の規定による改正後の所得税法（以下「新法」という。）第百九十条の規定の適用を受けないものについての同項の規定の適用については、同項第九号中「寡婦、ひとり親」とあるのは、「所得税法等の一部を改正する法律（令和二年法律第八号。以下「改正法」という。）第十五条の規定による改正前の租税特別措置法第四十一条の十七第一項（寡婦控除の特例）の規定に該当する寡婦若しくはその他の改正法第一条の規定による改正前の法第二条第一項第三十号（定義）に規定する寡婦、同項第三十一号に規定する寡夫」とする。
<sup>suppl-5029-11/art-28/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-28/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-28/par-3</sup>
With respect to the application of Article 93, paragraph (1) of the New Regulation to salary or other wage prescribed in that paragraph that is to be paid during 2020, for which the date of the last payment is on or after the Effective Date, and to which the provisions of Article 190 of the Income Tax Act as amended by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "New Act") do not apply, the phrase "widow, single parent" in item (ix) of that paragraph is deemed to be replaced with "a widow falling under the provisions of Article 41-17, paragraph (1) (Special Provisions on Widow Deduction) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Amending Act"), or any other widow prescribed in Article 2, paragraph (1), item (xxx) (Definitions) of the Act prior to amendment by the provisions of Article 1 of the Amending Act, or a widower prescribed in item (xxxi) of that paragraph".
<sup>machine translation, not official</sup>

### 第二十九条（公的年金等の源泉徴収票に関する経過措置） — Transitional Measures Regarding Withholding Receipts for Public Pensions or Retirement Packages
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-29 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-29 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-29</sup>

**第一項**  新規則第九十四条の二第一項（第五号に係る部分に限る。）の規定は、令和三年一月一日以後に支払うべき同項に規定する公的年金等について適用し、同日前に支払うべき旧規則第九十四条の二第一項に規定する公的年金等については、なお従前の例による。
<sup>suppl-5029-11/art-29/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-29/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-29/par-1</sup>
The provisions of Article 94-2, paragraph (1) of the New Regulation (limited to the part relating to item (v)) apply to public pension or retirement package prescribed in that paragraph that is to be paid on or after January 1, 2021, and the provisions then in force continue to govern public pension or retirement package prescribed in Article 94-2, paragraph (1) of the Former Regulation that is to be paid before that date.
<sup>machine translation, not official</sup>

**第二項**  新規則第九十四条の二第一項（第七号に係る部分に限る。）の規定は、令和五年一月一日以後に支払うべき同項に規定する公的年金等について適用し、同日前に支払うべき旧規則第九十四条の二第一項に規定する公的年金等については、なお従前の例による。
<sup>suppl-5029-11/art-29/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-29/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-29/par-2</sup>
The provisions of Article 94-2, paragraph (1) of the New Regulation (limited to the part relating to item (vii)) apply to public pension or retirement package prescribed in that paragraph that is to be paid on or after January 1, 2023, and the provisions then in force continue to govern public pension or retirement package prescribed in Article 94-2, paragraph (1) of the Former Regulation that is to be paid before that date.
<sup>machine translation, not official</sup>

### 第三十条（書式に関する経過措置） — Transitional Measures Concerning Forms
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-30 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-30 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30</sup>

**第一項**  新規則別表第五（三十一）に定める書式は、令和三年一月一日以後に所得税法第二百二十五条第一項の規定により提出する同項に規定する調書について適用し、同日前に提出した当該調書については、なお従前の例による。
<sup>suppl-5029-11/art-30/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-1</sup>
The form prescribed in Appended Table V (31) of the New Regulation applies to the report prescribed in Article 225, paragraph (1) of the Income Tax Act that is submitted under that paragraph on or after January 1, 2021, and the provisions then in force continue to govern the report prescribed in that paragraph that was submitted before that date.
<sup>machine translation, not official</sup>

**第二項**  新規則別表第六（一）（同表の備考２（１６）に係る部分に限る。）に定める書式は、令和五年一月一日以後に支払うべき所得税法第二百二十六条第一項に規定する給与等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第一項に規定する源泉徴収票について適用し、同日前に支払うべき当該給与等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した当該源泉徴収票については、なお従前の例による。
<sup>suppl-5029-11/art-30/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-2</sup>
The form prescribed in Appended Table VI (1) of the New Regulation (limited to the part relating to Note 2 (16) of the Remarks to that table) applies to the Withholding receipts prescribed in Article 226, paragraph (1) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for salary or other wage prescribed in that paragraph that is to be paid on or after January 1, 2023, and the provisions then in force continue to govern the Withholding receipts that were submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such salary or other wage that is to be paid before that date.
<sup>machine translation, not official</sup>

**第三項**  新規則別表第六（一）（同表の備考２（１７）に係る部分に限る。）に定める書式は、令和二年中に支払うべき所得税法第二百二十六条第一項に規定する給与等でその最後に支払をする日が施行日以後であるものについて同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第一項に規定する源泉徴収票について適用し、同年中に支払うべき当該給与等でその最後に支払をする日が施行日前であるものについて同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した当該源泉徴収票については、なお従前の例による。
<sup>suppl-5029-11/art-30/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-3</sup>
The form prescribed in Appended Table VI (1) of the New Regulation (limited to the part relating to Note 2 (17) of the Remarks to that table) applies to the Withholding receipts prescribed in Article 226, paragraph (1) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for salary or other wage prescribed in that paragraph that is to be paid during 2020 and for which the date of the last payment is on or after the Effective Date, and the provisions then in force continue to govern the Withholding receipts that were submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such salary or other wage that is to be paid during that year and for which the date of the last payment is before the Effective Date.
<sup>machine translation, not official</sup>

**第四項**  新規則別表第六（三）（同表の表及び同表の備考２（５）に係る部分に限る。）に定める書式は、令和三年一月一日以後に支払うべき所得税法第二百二十六条第三項に規定する公的年金等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第三項に規定する源泉徴収票について適用し、同日前に支払うべき当該公的年金等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した当該源泉徴収票については、なお従前の例による。
<sup>suppl-5029-11/art-30/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-4</sup>
The form prescribed in Appended Table VI (3) of the New Regulation (limited to the part relating to the table in that Appended Table and Note 2 (5) of the Remarks to that Appended Table) applies to the Withholding receipts prescribed in Article 226, paragraph (3) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for public pension or retirement package prescribed in paragraph (3) of that Article that is to be paid on or after January 1, 2021, and the provisions then in force continue to govern the Withholding receipts that were submitted under paragraph (3) of that Article, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such public pension or retirement package that is to be paid before that date.
<sup>machine translation, not official</sup>

**第五項**  新規則別表第六（三）（同表の備考２（１０）に係る部分に限る。）に定める書式は、令和五年一月一日以後に支払うべき所得税法第二百二十六条第三項に規定する公的年金等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第三項に規定する源泉徴収票について適用し、同日前に支払うべき当該公的年金等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した当該源泉徴収票については、なお従前の例による。
<sup>suppl-5029-11/art-30/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-5 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-5</sup>
The form prescribed in Appended Table VI (3) of the New Regulation (limited to the part relating to Note 2 (10) of the Remarks to that table) applies to the Withholding receipts prescribed in Article 226, paragraph (3) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for public pension or retirement package prescribed in paragraph (3) of that Article that is to be paid on or after January 1, 2023, and the provisions then in force continue to govern the Withholding receipts that were submitted under paragraph (3) of that Article, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such public pension or retirement package that is to be paid before that date.
<sup>machine translation, not official</sup>

**第六項**  前各項に規定する書式は、当分の間、旧規則の相当の規定に定める調書又は源泉徴収票に、新規則別表第五（三十一）、別表第六（一）及び別表第六（三）に準じて、記載したものをもってこれに代えることができる。
<sup>suppl-5029-11/art-30/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-6 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-6</sup>
The forms prescribed in the preceding paragraphs may, for the time being, be replaced by a report or Withholding receipt prescribed in the corresponding provision of the Former Regulation, with entries made in it in accordance with Appended Table V (31), Appended Table VI (1) and Appended Table VI (3) of the New Regulation.
<sup>machine translation, not official</sup>

**第七項**  令和二年中に支払うべき所得税法第二百二十六条第一項に規定する給与等でその最後に支払をする日が施行日以後であるものであって新法第百九十条の規定の適用を受けないものにつき同項の規定により提出し、又は同項若しくは所得税法第二百二十六条第四項ただし書の規定により交付する同条第一項に規定する源泉徴収票についての新規則別表第六（一）に定める書式の適用については、同表の備考２（１７）（ヘ）中「寡婦、ひとり親」とあるのは、「所得税法等の一部を改正する法律（令和２年法律第８号。以下「改正法」という。）第１５条の規定による改正前の租税特別措置法第４１条の１７第１項の規定に該当する寡婦若しくはその他の改正法第１条の規定による改正前の法第２条第１項第３０号に規定する寡婦、同項第３１号に規定する寡夫」とする。
<sup>suppl-5029-11/art-30/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-7 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-7</sup>
With respect to the application of the form prescribed in Appended Table VI (1) of the New Regulation to the Withholding receipts prescribed in Article 226, paragraph (1) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to Article 226, paragraph (4) of the Income Tax Act, for salary or other wage prescribed in Article 226, paragraph (1) of the Income Tax Act that is to be paid during 2020, for which the date of the last payment is on or after the Effective Date and to which the provisions of Article 190 of the New Act do not apply, the phrase "widow, single parent" in Note 2 (17), (f) of the Remarks to that table is deemed to be replaced with "a widow falling under the provisions of Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Amending Act"), or any other widow prescribed in Article 2, paragraph (1), item (xxx) of the Act prior to amendment by the provisions of Article 1 of the Amending Act, or a widower prescribed in item (xxxi) of that paragraph".
<sup>machine translation, not official</sup>

---

## Cites
- suppl-5029-11/art-1/par-1/item-1: 附則第二十七条 → 所得税法施行規則 附則第二十七条 (Supplementary Provisions, Article 27), suppl-5029-11/art-27 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-27 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-27
- suppl-5029-11/art-1/par-1/item-1: 第二十九条第一項 → 所得税法施行規則 附則第二十九条第一項 (Supplementary Provisions, Article 29, paragraph (1)), suppl-5029-11/art-29/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-29/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-29/par-1
- suppl-5029-11/art-1/par-1/item-1: 第三十条第一項 → 所得税法施行規則 附則第三十条第一項 (Supplementary Provisions, Article 30, paragraph (1)), suppl-5029-11/art-30/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-1
- suppl-5029-11/art-1/par-1/item-1: 第四項 → 所得税法施行規則 附則第三十条第四項 (Supplementary Provisions, Article 30, paragraph (4)), suppl-5029-11/art-30/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-4
- suppl-5029-11/art-1/par-1/item-3: 次条から附則第七条まで → 所得税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-5029-11/art-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-2
- suppl-5029-11/art-1/par-1/item-3: 次条から附則第七条まで → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-5029-11/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-3
- suppl-5029-11/art-1/par-1/item-3: 次条から附則第七条まで → 所得税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-5029-11/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-4 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-4
- suppl-5029-11/art-1/par-1/item-3: 次条から附則第七条まで → 所得税法施行規則 附則第五条 (Supplementary Provisions, Article 5), suppl-5029-11/art-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-5 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-5
- suppl-5029-11/art-1/par-1/item-3: 次条から附則第七条まで → 所得税法施行規則 附則第六条 (Supplementary Provisions, Article 6), suppl-5029-11/art-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-6 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-6
- suppl-5029-11/art-1/par-1/item-3: 次条から附則第七条まで → 所得税法施行規則 附則第七条 (Supplementary Provisions, Article 7), suppl-5029-11/art-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-7 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-7
- suppl-5029-11/art-1/par-1/item-4: 附則第二十八条第一項 → 所得税法施行規則 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-5029-11/art-28/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-28/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-28/par-1
- suppl-5029-11/art-1/par-1/item-4: 第二十九条第二項 → 所得税法施行規則 附則第二十九条第二項 (Supplementary Provisions, Article 29, paragraph (2)), suppl-5029-11/art-29/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-29/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-29/par-2
- suppl-5029-11/art-1/par-1/item-4: 第三十条第二項 → 所得税法施行規則 附則第三十条第二項 (Supplementary Provisions, Article 30, paragraph (2)), suppl-5029-11/art-30/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-2
- suppl-5029-11/art-1/par-1/item-4: 第五項 → 所得税法施行規則 附則第三十条第五項 (Supplementary Provisions, Article 30, paragraph (5)), suppl-5029-11/art-30/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-5 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-5
- suppl-5029-11/art-2/par-1: 第四十七条第三項 → 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-5029-11/art-2/par-1: 第三号 → 所得税法施行規則 第四十七条第三項第三号 (Article 47, paragraph (3), item (iii)), art-47/par-3/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-3
- suppl-5029-11/art-2/par-1: 新規則第六十七条 → 所得税法施行規則 第六十七条 (Article 67), art-67 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-67 · https://japanlaw.org/l/340M50000040011/art-67
- suppl-5029-11/art-3/par-1: 新規則第四十七条の二第三項 → 所得税法施行規則 第四十七条の二第三項 (Article 47-2, paragraph (3)), art-47-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3
- suppl-5029-11/art-3/par-1: 第一号 → 所得税法施行規則 第四十七条の二第三項第一号 (Article 47-2, paragraph (3), item (i)), art-47-2/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1
- suppl-5029-11/art-3/par-1: 新規則第六十七条 → 所得税法施行規則 第六十七条 (Article 67), art-67 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-67 · https://japanlaw.org/l/340M50000040011/art-67
- suppl-5029-11/art-3/par-2: 新規則第四十七条の二第十三項 → 所得税法施行規則 第四十七条の二第十三項 (Article 47-2, paragraph (13)), art-47-2/par-13 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2/par-13 · https://japanlaw.org/l/340M50000040011/art-47-2/par-13
- suppl-5029-11/art-4/par-1: 新規則第四十八条第一項 → 所得税法施行規則 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-48/par-1 · https://japanlaw.org/l/340M50000040011/art-48/par-1
- suppl-5029-11/art-4/par-1: 第三号 → 所得税法施行規則 第四十八条第一項第三号 (Article 48, paragraph (1), item (iii)), art-48/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-48/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-48/par-1/item-3
- suppl-5029-11/art-4/par-1: 新規則第六十七条 → 所得税法施行規則 第六十七条 (Article 67), art-67 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-67 · https://japanlaw.org/l/340M50000040011/art-67
- suppl-5029-11/art-5/par-1: 新規則第五十三条第一項 → 所得税法施行規則 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-53/par-1 · https://japanlaw.org/l/340M50000040011/art-53/par-1
- suppl-5029-11/art-6/par-1: 新規則第六十九条第一項 → 所得税法施行規則 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-69/par-1 · https://japanlaw.org/l/340M50000040011/art-69/par-1
- suppl-5029-11/art-6/par-1: 第二号 → 所得税法施行規則 第六十九条第一項第二号 (Article 69, paragraph (1), item (ii)), art-69/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-69/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-69/par-1/item-2
- suppl-5029-11/art-6/par-1: 所得税法第百七十二条第一項 → 所得税法 第百七十二条第一項 (Article 172, paragraph (1)), art-172/par-1 — https://japanlaw.org/en/income-tax-act/art-172/par-1 · https://japanlaw.org/l/340AC0000000033/art-172/par-1
- suppl-5029-11/art-6/par-1: この条 → 所得税法施行規則 附則第六条 (Supplementary Provisions, Article 6), suppl-5029-11/art-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-6 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-6
- suppl-5029-11/art-7/par-1: 新規則第七十一条第一項 → 所得税法施行規則 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-71/par-1 · https://japanlaw.org/l/340M50000040011/art-71/par-1
- suppl-5029-11/art-7/par-1: 所得税法第百七十三条第一項 → 所得税法 第百七十三条第一項 (Article 173, paragraph (1)), art-173/par-1 — https://japanlaw.org/en/income-tax-act/art-173/par-1 · https://japanlaw.org/l/340AC0000000033/art-173/par-1
- suppl-5029-11/art-7/par-1: この条 → 所得税法施行規則 附則第七条 (Supplementary Provisions, Article 7), suppl-5029-11/art-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-7 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-7
- suppl-5029-11/art-9/par-1: 新規則第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-5 · https://japanlaw.org/l/340M50000040011/art-81-6/par-5
- suppl-5029-11/art-9/par-1: 徴収猶予等に関する法律の施行に関する政令の一部を改正する政令（令和二年政令第百十一号）第一条 → e-Gov law 502CO0000000111, 第一条 (Article 1), art-1 — not held in this collection
- suppl-5029-11/art-10/par-1: 新規則第八十一条の七第四項 → 所得税法施行規則 第八十一条の七第四項 (Article 81-7, paragraph (4)), art-81-7/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-7/par-4 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4
- suppl-5029-11/art-11/par-1: 新規則第八十一条の九第一項 → 所得税法施行規則 第八十一条の九第一項 (Article 81-9, paragraph (1)), art-81-9/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-9/par-1 · https://japanlaw.org/l/340M50000040011/art-81-9/par-1
- suppl-5029-11/art-12/par-1: 新規則第八十一条の十 → 所得税法施行規則 第八十一条の十 (Article 81-10), art-81-10 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-10 · https://japanlaw.org/l/340M50000040011/art-81-10
- suppl-5029-11/art-12/par-1: 新規則第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-5 · https://japanlaw.org/l/340M50000040011/art-81-6/par-5
- suppl-5029-11/art-13/par-1: 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-5029-11/art-14/par-1: 新規則第八十一条の十二第一項 → 所得税法施行規則 第八十一条の十二第一項 (Article 81-12, paragraph (1)), art-81-12/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-12/par-1 · https://japanlaw.org/l/340M50000040011/art-81-12/par-1
- suppl-5029-11/art-14/par-1: 新規則第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-5 · https://japanlaw.org/l/340M50000040011/art-81-6/par-5
- suppl-5029-11/art-15/par-1: 新規則第八十一条の十七第二項 → 所得税法施行規則 第八十一条の十七第二項 (Article 81-17, paragraph (2)), art-81-17/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-17/par-2 · https://japanlaw.org/l/340M50000040011/art-81-17/par-2
- suppl-5029-11/art-15/par-1: 新規則第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-5 · https://japanlaw.org/l/340M50000040011/art-81-6/par-5
- suppl-5029-11/art-15/par-1: 所得税法第二百二十四条の二 → 所得税法 第二百二十四条の二 (Article 224-2), art-224-2 — https://japanlaw.org/en/income-tax-act/art-224-2 · https://japanlaw.org/l/340AC0000000033/art-224-2
- suppl-5029-11/art-15/par-2: 新規則第八十一条の十七第三項 → 所得税法施行規則 第八十一条の十七第三項 (Article 81-17, paragraph (3)), art-81-17/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-17/par-3 · https://japanlaw.org/l/340M50000040011/art-81-17/par-3
- suppl-5029-11/art-15/par-2: 所得税法第二百二十四条の二 → 所得税法 第二百二十四条の二 (Article 224-2), art-224-2 — https://japanlaw.org/en/income-tax-act/art-224-2 · https://japanlaw.org/l/340AC0000000033/art-224-2
- suppl-5029-11/art-15/par-3: 新規則第八十一条の十七第六項 → 所得税法施行規則 第八十一条の十七第六項 (Article 81-17, paragraph (6)), art-81-17/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-17/par-6 · https://japanlaw.org/l/340M50000040011/art-81-17/par-6
- suppl-5029-11/art-15/par-3: 所得税法第二百二十四条の二 → 所得税法 第二百二十四条の二 (Article 224-2), art-224-2 — https://japanlaw.org/en/income-tax-act/art-224-2 · https://japanlaw.org/l/340AC0000000033/art-224-2
- suppl-5029-11/art-16/par-1: 新規則第八十一条の二十第一項 → 所得税法施行規則 第八十一条の二十第一項 (Article 81-20, paragraph (1)), art-81-20/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-20/par-1 · https://japanlaw.org/l/340M50000040011/art-81-20/par-1
- suppl-5029-11/art-16/par-1: 新規則第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-5 · https://japanlaw.org/l/340M50000040011/art-81-6/par-5
- suppl-5029-11/art-17/par-1: 新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-5029-11/art-18/par-1: 新規則第八十一条の二十五第一項 → 所得税法施行規則 第八十一条の二十五第一項 (Article 81-25, paragraph (1)), art-81-25/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-25/par-1 · https://japanlaw.org/l/340M50000040011/art-81-25/par-1
- suppl-5029-11/art-18/par-1: 新規則第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-5 · https://japanlaw.org/l/340M50000040011/art-81-6/par-5
- suppl-5029-11/art-19/par-1: 新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
- suppl-5029-11/art-19/par-1: 新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-5029-11/art-20/par-1: 新規則第八十一条の二十九第一項 → 所得税法施行規則 第八十一条の二十九第一項 (Article 81-29, paragraph (1)), art-81-29/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-29/par-1 · https://japanlaw.org/l/340M50000040011/art-81-29/par-1
- suppl-5029-11/art-20/par-1: 新規則第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-5 · https://japanlaw.org/l/340M50000040011/art-81-6/par-5
- suppl-5029-11/art-21/par-1: 新規則第八十一条の三十 → 所得税法施行規則 第八十一条の三十 (Article 81-30), art-81-30 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-30 · https://japanlaw.org/l/340M50000040011/art-81-30
- suppl-5029-11/art-21/par-1: 新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-5029-11/art-22/par-1: 新規則第八十一条の三十三第一項 → 所得税法施行規則 第八十一条の三十三第一項 (Article 81-33, paragraph (1)), art-81-33/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-33/par-1 · https://japanlaw.org/l/340M50000040011/art-81-33/par-1
- suppl-5029-11/art-22/par-1: 新規則第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-5 · https://japanlaw.org/l/340M50000040011/art-81-6/par-5
- suppl-5029-11/art-23/par-1: 新規則第八十一条の三十四第三項 → 所得税法施行規則 第八十一条の三十四第三項 (Article 81-34, paragraph (3)), art-81-34/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-34/par-3 · https://japanlaw.org/l/340M50000040011/art-81-34/par-3
- suppl-5029-11/art-24/par-1: 新規則第八十一条の三十六第二項 → 所得税法施行規則 第八十一条の三十六第二項 (Article 81-36, paragraph (2)), art-81-36/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-36/par-2 · https://japanlaw.org/l/340M50000040011/art-81-36/par-2
- suppl-5029-11/art-24/par-1: 新規則第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-5 · https://japanlaw.org/l/340M50000040011/art-81-6/par-5
- suppl-5029-11/art-24/par-2: 新規則第八十一条の三十六第六項 → 所得税法施行規則 第八十一条の三十六第六項 (Article 81-36, paragraph (6)), art-81-36/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-36/par-6 · https://japanlaw.org/l/340M50000040011/art-81-36/par-6
- suppl-5029-11/art-25/par-1: 新規則第八十一条の三十八第一項 → 所得税法施行規則 第八十一条の三十八第一項 (Article 81-38, paragraph (1)), art-81-38/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-38/par-1 · https://japanlaw.org/l/340M50000040011/art-81-38/par-1
- suppl-5029-11/art-25/par-1: 新規則第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-5 · https://japanlaw.org/l/340M50000040011/art-81-6/par-5
- suppl-5029-11/art-26/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-5029-11/art-27/par-1: 新規則第九十条の五 → 所得税法施行規則 第九十条の五 (Article 90-5), art-90-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-5 · https://japanlaw.org/l/340M50000040011/art-90-5
- suppl-5029-11/art-27/par-1: 第三号 → 所得税法施行規則 第九十条の五第一項第三号 (Article 90-5, paragraph (1), item (iii)), art-90-5/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-90-5/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-3
- suppl-5029-11/art-28/par-1: 新規則第九十三条第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1
- suppl-5029-11/art-28/par-1: 第六号 → 所得税法施行規則 第九十三条第一項第六号 (Article 93, paragraph (1), item (vi)), art-93/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-6
- suppl-5029-11/art-28/par-2: 新規則第九十三条第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1
- suppl-5029-11/art-28/par-2: 第九号 → 所得税法施行規則 第九十三条第一項第十号 (Article 93, paragraph (1), item (x)), art-93/par-1/item-10 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-1/item-10 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-10
- suppl-5029-11/art-28/par-3: 新規則第九十三条第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1
- suppl-5029-11/art-28/par-3: 改正法第一条 → e-Gov law 502AC0000000008, 第一条 (Article 1), art-1 — not held in this collection
- suppl-5029-11/art-28/par-3: 第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190
- suppl-5029-11/art-28/par-3: 同項第九号 → 所得税法施行規則 第九十三条第一項第十号 (Article 93, paragraph (1), item (x)), art-93/par-1/item-10 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-1/item-10 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-10
- suppl-5029-11/art-28/par-3: 所得税法等の一部を改正する法律（令和二年法律第八号。以下「改正法」という。）第十五条 → e-Gov law 502AC0000000008, 第十五条 (Article 15), art-15 — not held in this collection
- suppl-5029-11/art-29/par-1: 新規則第九十四条の二第一項 → 所得税法施行規則 第九十四条の二第一項 (Article 94-2, paragraph (1)), art-94-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1
- suppl-5029-11/art-29/par-1: 第五号 → 所得税法施行規則 第九十四条の二第一項第五号 (Article 94-2, paragraph (1), item (v)), art-94-2/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-5
- suppl-5029-11/art-29/par-2: 新規則第九十四条の二第一項 → 所得税法施行規則 第九十四条の二第一項 (Article 94-2, paragraph (1)), art-94-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1
- suppl-5029-11/art-29/par-2: 第七号 → 所得税法施行規則 第九十四条の二第一項第七号 (Article 94-2, paragraph (1), item (vii)), art-94-2/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-7
- suppl-5029-11/art-30/par-1: 所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/en/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1
- suppl-5029-11/art-30/par-2: 所得税法第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/en/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1
- suppl-5029-11/art-30/par-2: 同条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/en/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4
- suppl-5029-11/art-30/par-3: 所得税法第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/en/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1
- suppl-5029-11/art-30/par-3: 同条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/en/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4
- suppl-5029-11/art-30/par-4: 所得税法第二百二十六条第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/en/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3
- suppl-5029-11/art-30/par-4: 同条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/en/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4
- suppl-5029-11/art-30/par-5: 所得税法第二百二十六条第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/en/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3
- suppl-5029-11/art-30/par-5: 同条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/en/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4
- suppl-5029-11/art-30/par-6: 前各項 → 所得税法施行規則 附則第三十条第一項 (Supplementary Provisions, Article 30, paragraph (1)), suppl-5029-11/art-30/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-1
- suppl-5029-11/art-30/par-6: 前各項 → 所得税法施行規則 附則第三十条第二項 (Supplementary Provisions, Article 30, paragraph (2)), suppl-5029-11/art-30/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-2
- suppl-5029-11/art-30/par-6: 前各項 → 所得税法施行規則 附則第三十条第三項 (Supplementary Provisions, Article 30, paragraph (3)), suppl-5029-11/art-30/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-3
- suppl-5029-11/art-30/par-6: 前各項 → 所得税法施行規則 附則第三十条第四項 (Supplementary Provisions, Article 30, paragraph (4)), suppl-5029-11/art-30/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-4
- suppl-5029-11/art-30/par-6: 前各項 → 所得税法施行規則 附則第三十条第五項 (Supplementary Provisions, Article 30, paragraph (5)), suppl-5029-11/art-30/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-5 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-5
- suppl-5029-11/art-30/par-7: 所得税法第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/en/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1
- suppl-5029-11/art-30/par-7: 所得税法第二百二十六条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/en/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4

## Cited by

6 provisions cite 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-5029-11/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1/item-1
- 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-5029-11/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1/item-3
- 所得税法施行規則 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1/item-4
- 所得税法施行規則 附則第六条第一項（給与等につき源泉徴収を受けない場合の申告書の記載事項に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-6/par-1
- 所得税法施行規則 附則第七条第一項（退職所得の選択課税による還付のための申告書への添附書類に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-7/par-1
- 所得税法施行規則 附則第三十条第六項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-6 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-6

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## 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-20261027T143811-120, 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-20261027T143811-120, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-121, 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-20261027T143811-121, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-122, 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-20261027T143811-122, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-123, 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-20261027T153227-009, 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