# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（譲渡性預金の譲渡等に関する告知書に関する経過措置） — address `suppl-5029-11/art-15` - 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-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-15 - 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 caption: machine translation, not official 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 **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。 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 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. machine translation, not official **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。 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 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. machine translation, not official **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。 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 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. machine translation, not official --- ## Cites - 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 --- ## 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 - 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 - 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