# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（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） — address `suppl-5029-11/art-9` - 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-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-9 - 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. caption: machine translation, not official 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 **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。 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 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"). machine translation, not official --- ## Cites - 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 --- ## 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