# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-46. 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: 附　則 (Supplementary Provisions) — address `suppl-5029-46` - 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-5029-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5029-46 - 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 令和二年五月一一日財務省令第四六号 suppl-5029-46 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-46 · https://japanlaw.org/l/340M50000040011/suppl-5029-46 **第一項** この省令は、情報通信技術の活用による行政手続等に係る関係者の利便性の向上並びに行政運営の簡素化及び効率化を図るための行政手続等における情報通信の技術の利用に関する法律等の一部を改正する法律（令和元年法律第十六号。以下「改正法」という。）附則第一条第六号に掲げる規定の施行の日（令和二年五月二十五日）から施行する。 suppl-5029-46/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-46/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-46/par-1 This Ministerial Order comes into effect as of the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions of the Act Partially Amending the Act on Use of Information and Communications Technology in Administrative Procedures, etc., and Other Acts to Improve Convenience for Persons Concerned in Administrative Procedures, etc. and to Simplify and Streamline Administrative Operations through the Use of Information and Communications Technology (Act No. 16 of 2019; hereinafter referred to as the "Amending Act") (May 25, 2020). machine translation, not official **第三項** 通知カード所持者が施行日以後に提示する当該通知カード所持者に係る通知カード及び所得税法施行令（昭和四十年政令第九十六号）第四十一条の二第一項又は所得税法施行規則第八十一条の六第二項に規定する住所等確認書類に係る第二条の規定による改正前の所得税法施行規則第七条第四項及び第八十一条の六第一項（同令第八十一条の十及び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場合並びに同令第八十一条の二十第一項、第八十一条の二十五第一項、第八十一条の二十九第一項、第八十一条の三十三第一項、第八十一条の三十六第二項及び第八十一条の三十八第一項並びに第一条の規定による改正前の租税特別措置法施行規則第三条の十七第七項において準用する場合を含む。）の規定の適用については、なお従前の例による。 suppl-5029-46/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-46/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-46/par-3 With respect to a notification card that a notification card holder presents on or after the Effective Date and a document confirming domicile, etc. prescribed in Article 41-2, paragraph (1) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) or Article 81-6, paragraph (2) of the Regulation for Enforcement of the Income Tax Act, the provisions then in force continue to govern the application of Article 7, paragraph (4) and Article 81-6, paragraph (1) of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 2 (including as applied with terms replaced pursuant to Article 81-10 and Article 81-17, paragraph (2) of that Regulation, and as applied mutatis mutandis pursuant to Article 81-20, paragraph (1), Article 81-25, paragraph (1), Article 81-29, paragraph (1), Article 81-33, paragraph (1), Article 81-36, paragraph (2) and Article 81-38, paragraph (1) of that Regulation and Article 3-17, paragraph (7) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 1). machine translation, not official **第五項** 通知カード所持者であって、施行日前に当該通知カード所持者に係る通知カードに係る記載事項に変更があったものが、改正法第四条の規定による改正前の行政手続における特定の個人を識別するための番号の利用等に関する法律第七条第四項後段（同条第五項後段において準用する場合を含む。）の規定による措置を受けていない場合には、前三項の規定は、適用しない。 suppl-5029-46/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-46/par-5 · https://japanlaw.org/l/340M50000040011/suppl-5029-46/par-5 In the case where a notification card holder for whom there was, before the Effective Date, a change in the matters entered on that holder's notification card has not received the measure under the latter part of Article 7, paragraph (4) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures prior to amendment by the provisions of Article 4 of the Amending Act (including as applied mutatis mutandis pursuant to the latter part of paragraph (5) of that Article), the provisions of the preceding three paragraphs do not apply. machine translation, not official --- ## Cites - suppl-5029-46/par-3: 持者が施行日以後に提示する当該通知カード所持者に係る通知カード及び所得税法施行令（昭和四十年政令第九十六号）第四十一条の二第一項 → e-Gov law 340CO0000000096, 第四十一条の二第一項 (Article 41-2, paragraph (1)), art-41-2/par-1 — not held in this collection - suppl-5029-46/par-3: 所得税法施行規則第八十一条の六第二項 → 所得税法施行規則 第八十一条の六第二項 (Article 81-6, paragraph (2)), art-81-6/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-6/par-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2 - suppl-5029-46/par-5: 改正法第四条 → e-Gov law 501AC0000000016, 第四条 (Article 4), art-4 — not held in this collection - suppl-5029-46/par-5: 前三項 → 所得税法施行規則 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-5029-46/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-46/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-46/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第五項 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-46/par-5 · https://japanlaw.org/l/340M50000040011/suppl-5029-46/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-20261027T143811-123, 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-20261027T143811-123, 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