# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-14. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十四条 (Supplementary Provisions, Article 14)（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） — address `suppl-5029-11/art-14` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-14 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十四条（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. caption: machine translation, not official 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 **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。 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 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. machine translation, not official --- ## Cites - 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 --- ## 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-20261027T143811-121, 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