# 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-5059-12. 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-5059-12` - 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-5059-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5059-12 - 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 令和五年三月三一日財務省令第一二号 suppl-5059-12 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12 · https://japanlaw.org/l/340M50000040011/suppl-5059-12 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5059-12/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1 **第一項** この省令は、令和五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。 suppl-5059-12/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2023; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items: machine translation, not official **一** 第四十七条の二の改正規定及び第七十三条の二の改正規定並びに附則第四条及び第七条の規定　令和六年一月一日 suppl-5059-12/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-1 the provisions amending Article 47-2, the provisions amending Article 73-2, and the provisions of Articles 4 and 7 of the Supplementary Provisions: January 1, 2024; machine translation, not official **二** 第七十五条第一項の改正規定及び附則第八条の規定　令和六年十月一日 suppl-5059-12/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-2 the provisions amending Article 75, paragraph (1) and the provisions of Article 8 of the Supplementary Provisions: October 1, 2024; machine translation, not official **三** 第七十三条の改正規定、第七十四条の改正規定、第九十三条第一項第二号の改正規定（「第百九十四条第七項」を「第百九十四条第八項」に改める部分に限る。）及び同項第六号の改正規定　令和七年一月一日 suppl-5059-12/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-3 the provisions amending Article 73, the provisions amending Article 74, the provisions amending Article 93, paragraph (1), item (ii) (limited to the part replacing "Article 194, paragraph (7)" with "Article 194, paragraph (8)"), and the provisions amending item (vi) of that paragraph: January 1, 2025; machine translation, not official **四** 第六十六条の改正規定及び第九十八条の改正規定並びに附則第六条及び第十三条の規定　令和八年一月一日 suppl-5059-12/art-1/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-4 the provisions amending Article 66, the provisions amending Article 98, and the provisions of Articles 6 and 13 of the Supplementary Provisions: January 1, 2026; machine translation, not official **五** 第三十六条の四第一項の改正規定、第五十五条の改正規定、第七十八条の改正規定、第九十三条第一項第二号の改正規定（「及び次項第三号」を削る部分に限る。）、同条第二項の改正規定、第九十四条の二の改正規定、第九十五条の二の次に一条を加える改正規定及び第九十九条の改正規定並びに次条並びに附則第五条、第九条から第十一条まで及び第十四条の規定　令和九年一月一日 suppl-5059-12/art-1/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-5 the provisions amending Article 36-4, paragraph (1), the provisions amending Article 55, the provisions amending Article 78, the provisions amending Article 93, paragraph (1), item (ii) (limited to the part deleting "and item (iii) of the following paragraph"), the provisions amending paragraph (2) of that Article, the provisions amending Article 94-2, the provisions adding one Article after Article 95-2, and the provisions amending Article 99, as well as the following Article and the provisions of Article 5, Articles 9 through 11 and Article 14 of the Supplementary Provisions: January 1, 2027; machine translation, not official **六** 第七条の改正規定並びに附則第十六条及び第十七条の規定　デジタル社会の形成を図るための関係法律の整備に関する法律（令和三年法律第三十七号）附則第一条第七号に掲げる規定（同法第四十九条の規定に限る。）の施行の日 suppl-5059-12/art-1/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-6 the provisions amending Article 7 and the provisions of Articles 16 and 17 of the Supplementary Provisions: the date of enforcement of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions of the Act on the Arrangement of Related Acts for the Formation of a Digital Society (Act No. 37 of 2021) (limited to the provisions of Article 49 of that Act); machine translation, not official **七** 第八十一条の二十第二項の改正規定、第八十一条の三十三第二項の改正規定、第九十条の四第一項の改正規定、第九十条の五の改正規定及び別表第五（三十）の表の備考１の改正規定並びに附則第十五条の規定　安定的かつ効率的な資金決済制度の構築を図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（令和四年法律第六十一号）の施行の日 suppl-5059-12/art-1/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1/item-7 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-7 the provisions amending Article 81-20, paragraph (2), the provisions amending Article 81-33, paragraph (2), the provisions amending Article 90-4, paragraph (1), the provisions amending Article 90-5, the provisions amending Note 1 of the Remarks to the table of Appended Table V (30), and the provisions of Article 15 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Payment Services Act, etc. to Establish a Stable and Efficient Funds Settlement System (Act No. 61 of 2022). machine translation, not official ### 第三条（給与等の支払者による証明等に関する経過措置） — Transitional Measures Concerning Certification, etc. by Payers of a Salary or Other Wage caption: machine translation, not official suppl-5059-12/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-3 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-3 **第一項** 新規則第三十六条の五第一項の規定は、この省令の施行の日（以下「施行日」という。）以後にされる同項に規定する申出に基づき同項の証明が行われる場合について適用し、施行日前にされた改正前の所得税法施行規則（以下「旧規則」という。）第三十六条の五第一項に規定する書面による申出に基づき同項の書面による証明が行われた場合については、なお従前の例による。 suppl-5059-12/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-3/par-1 The provisions of Article 36-5, paragraph (1) of the New Regulation apply to cases where a certification under that paragraph is made based on a request prescribed in that paragraph made on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern cases where a certification in writing under Article 36-5, paragraph (1) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation") was made based on a request in writing prescribed in that paragraph that was made before the Effective Date. machine translation, not official ### 第四条（確定申告書に添付すべき書類等に関する経過措置） — Transitional Measures Concerning Documents, etc. to Be Attached to a Tax Return caption: machine translation, not official suppl-5059-12/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-4 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-4 **第一項** 新規則第四十七条の二第六項第三号及び第八項第三号の規定は、令和六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する。 suppl-5059-12/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-4/par-1 The provisions of Article 47-2, paragraph (6), item (iii) and paragraph (8), item (iii) of the New Regulation apply to cases where a Tax Return for income tax for the year 2024 or any subsequent year is submitted. machine translation, not official ### 第六条（青色申告をやめようとする場合の届出に関する経過措置） — Transitional Measures Concerning Notification When Intending to Discontinue Filing a Blue Return caption: machine translation, not official suppl-5059-12/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-6 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-6 **第一項** 新規則第六十六条（所得税法施行規則第六十七条において準用する場合を含む。）の規定は、令和八年分以後の所得税につき青色申告書の提出をやめようとする場合について適用し、令和七年分以前の所得税につき青色申告書の提出をやめようとする場合については、なお従前の例による。 suppl-5059-12/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-6/par-1 The provisions of Article 66 of the New Regulation (including as applied mutatis mutandis pursuant to Article 67 of the Regulation for Enforcement of the Income Tax Act) apply to cases where a person intends to discontinue submitting a Blue Return with respect to income tax for the year 2026 or any subsequent year, and the provisions then in force continue to govern cases where a person intends to discontinue submitting a Blue Return with respect to income tax for the year 2025 or any earlier year. machine translation, not official ### 第七条（給与所得者の扶養控除等申告書等に添付すべき書類等に関する経過措置） — Transitional Measures Concerning Documents, etc. to Be Attached to a Salary Income Earner's Return for Deduction for Dependents, etc. and Similar Returns caption: machine translation, not official suppl-5059-12/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-7 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-7 **第一項** 新規則第七十三条の二第三項第三号及び所得税法施行規則第七十四条の四（新規則第四十七条の二第六項第三号に係る部分に限る。）の規定は、令和六年一月一日以後に支払を受けるべき所得税法第百八十三条第一項に規定する給与等について提出する同法第百九十四条第七項に規定する給与所得者の扶養控除等申告書及び同法第百九十五条の二第三項に規定する給与所得者の配偶者控除等申告書について適用する。 suppl-5059-12/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-7/par-1 The provisions of Article 73-2, paragraph (3), item (iii) of the New Regulation and Article 74-4 of the Regulation for Enforcement of the Income Tax Act (limited to the part relating to Article 47-2, paragraph (6), item (iii) of the New Regulation) apply to a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) of the Income Tax Act and a salary income earner's return for spousal deduction, etc. prescribed in Article 195-2, paragraph (3) of that Act, that are submitted for salary or other wage prescribed in Article 183, paragraph (1) of the Income Tax Act for which payment is to be received on or after January 1, 2024. machine translation, not official ### 第八条（給与所得者の保険料控除申告書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction caption: machine translation, not official suppl-5059-12/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-8 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-8 **第一項** 新規則第七十五条第一項の規定は、令和六年十月一日以後に提出する所得税法第百九十六条第三項に規定する給与所得者の保険料控除申告書について適用し、同日前に提出した同項に規定する給与所得者の保険料控除申告書については、なお従前の例による。 suppl-5059-12/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-8/par-1 The provisions of Article 75, paragraph (1) of the New Regulation apply to a salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) of the Income Tax Act that is submitted on or after October 1, 2024, and the provisions then in force continue to govern a salary income earner's return for insurance premium deduction prescribed in that paragraph that was submitted before that day. machine translation, not official ### 第十二条（源泉徴収票に係る電磁的方法による提供の承諾に関する経過措置） — Transitional Measures Regarding Consent to Provision by Electronic or Magnetic Means Concerning Withholding Receipts caption: machine translation, not official suppl-5059-12/art-12 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-12 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-12 **第一項** 新規則第九十五条の二第二項（所得税法施行規則第百条第四項において準用する場合を含む。以下この条において同じ。）の規定は、新規則第九十五条の二第二項の給与等の支払をする者が施行日以後に行う同項に規定する通知について適用する。 suppl-5059-12/art-12/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-12/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-12/par-1 The provisions of Article 95-2, paragraph (2) of the New Regulation (including as applied mutatis mutandis pursuant to Article 100, paragraph (4) of the Regulation for Enforcement of the Income Tax Act; the same applies hereinafter in this Article) apply to the notice prescribed in that paragraph given on or after the Effective Date by a person who pays the salary or other wage under Article 95-2, paragraph (2) of the New Regulation. machine translation, not official ### 第十三条（開業等の届出に関する経過措置） — Transitional Measures Regarding Notification of Business Commencement, etc. caption: machine translation, not official suppl-5059-12/art-13 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-13 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-13 **第一項** 新規則第九十八条の規定は、令和八年一月一日以後に生ずる所得税法等の一部を改正する法律（令和五年法律第三号。以下「改正法」という。）第一条の規定による改正後の所得税法（以下「新法」という。）第二百二十九条に規定する事実について適用し、同日前に生じた改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第二百二十九条に規定する事実については、なお従前の例による。 suppl-5059-12/art-13/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-13/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-13/par-1 The provisions of Article 98 of the New Regulation apply to the facts prescribed in Article 229 of the Income Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") that arise on or after January 1, 2026, and the provisions then in force continue to govern the facts prescribed in Article 229 of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") that arose before that day. machine translation, not official ### 第十五条（信託受益権の譲渡の対価の支払調書の書式に関する経過措置） — Transitional Measures Regarding the Form of the Payment Report on Consideration for Transferring a Beneficial Interest in a Trust caption: machine translation, not official suppl-5059-12/art-15 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-15 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-15 **第一項** 新規則別表第五（三十）に定める書式は、附則第一条第七号に定める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、同日前に同項の規定により提出した同項に規定する調書については、なお従前の例による。 suppl-5059-12/art-15/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-15/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-15/par-1 The form specified in Appended Table V (30) of the New Regulation applies to the record prescribed in Article 225, paragraph (1) of the Income Tax Act that is submitted pursuant to the provisions of that paragraph on or after the date specified in Article 1, item (vii) of the Supplementary Provisions, and the provisions then in force continue to govern the record prescribed in that paragraph that was submitted pursuant to the provisions of that paragraph before that date. machine translation, not official **第二項** 前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に、新規則別表第五（三十）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。 suppl-5059-12/art-15/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-15/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-15/par-2 The form prescribed in the preceding paragraph may, for the time being, be replaced by a record prescribed in the corresponding provisions of the Former Regulation, in which entries have been made in accordance with Appended Table V (30) of the New Regulation. machine translation, not official --- ## Cites - suppl-5059-12/art-1/par-1/item-1: 附則第四条 → 所得税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-5059-12/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-4 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-4 - suppl-5059-12/art-1/par-1/item-1: 第七条 → 所得税法施行規則 附則第七条 (Supplementary Provisions, Article 7), suppl-5059-12/art-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-7 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-7 - suppl-5059-12/art-1/par-1/item-2: 附則第八条 → 所得税法施行規則 附則第八条 (Supplementary Provisions, Article 8), suppl-5059-12/art-8 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-8 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-8 - suppl-5059-12/art-1/par-1/item-4: 附則第六条 → 所得税法施行規則 附則第六条 (Supplementary Provisions, Article 6), suppl-5059-12/art-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-6 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-6 - suppl-5059-12/art-1/par-1/item-4: 第十三条 → 所得税法施行規則 附則第十三条 (Supplementary Provisions, Article 13), suppl-5059-12/art-13 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-13 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-13 - suppl-5059-12/art-1/par-1/item-6: 同法第四十九条 → e-Gov law 503AC0000000037, 第四十九条 (Article 49), art-49 — not held in this collection - suppl-5059-12/art-1/par-1/item-7: 附則第十五条 → 所得税法施行規則 附則第十五条 (Supplementary Provisions, Article 15), suppl-5059-12/art-15 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-15 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-15 - suppl-5059-12/art-6/par-1: 所得税法施行規則第六十七条 → 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-5059-12/art-7/par-1: 所得税法施行規則第七十四条の四 → 所得税法施行規則 第七十四条の四 (Article 74-4), art-74-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-74-4 · https://japanlaw.org/l/340M50000040011/art-74-4 - suppl-5059-12/art-7/par-1: 所得税法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/en/income-tax-act/art-183/par-1 · https://japanlaw.org/l/340AC0000000033/art-183/par-1 - suppl-5059-12/art-7/par-1: 同法第百九十四条第七項 → 所得税法 第百九十四条第七項 (Article 194, paragraph (7)), art-194/par-7 — https://japanlaw.org/en/income-tax-act/art-194/par-7 · https://japanlaw.org/l/340AC0000000033/art-194/par-7 - suppl-5059-12/art-7/par-1: 同法第百九十五条の二第三項 → 所得税法 第百九十五条の二第三項 (Article 195-2, paragraph (3)), art-195-2/par-3 — https://japanlaw.org/en/income-tax-act/art-195-2/par-3 · https://japanlaw.org/l/340AC0000000033/art-195-2/par-3 - suppl-5059-12/art-8/par-1: 所得税法第百九十六条第三項 → 所得税法 第百九十六条第三項 (Article 196, paragraph (3)), art-196/par-3 — https://japanlaw.org/en/income-tax-act/art-196/par-3 · https://japanlaw.org/l/340AC0000000033/art-196/par-3 - suppl-5059-12/art-12/par-1: 所得税法施行規則第百条第四項 → 所得税法施行規則 第百条第四項 (Article 100, paragraph (4)), art-100/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-100/par-4 · https://japanlaw.org/l/340M50000040011/art-100/par-4 - suppl-5059-12/art-12/par-1: この条 → 所得税法施行規則 附則第十二条 (Supplementary Provisions, Article 12), suppl-5059-12/art-12 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-12 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-12 - suppl-5059-12/art-13/par-1: 所得税法等の一部を改正する法律（令和五年法律第三号。以下「改正法」という。）第一条 → e-Gov law 505AC0000000003, 第一条 (Article 1), art-1 — not held in this collection - suppl-5059-12/art-13/par-1: 第二百二十九条 → 所得税法 第二百二十九条 (Article 229), art-229 — https://japanlaw.org/en/income-tax-act/art-229 · https://japanlaw.org/l/340AC0000000033/art-229 - suppl-5059-12/art-15/par-1: 附則第一条第七号 → 所得税法施行規則 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-5059-12/art-1/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1/item-7 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-7 - suppl-5059-12/art-15/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-5059-12/art-15/par-2: 前項 → 所得税法施行規則 附則第十五条第一項 (Supplementary Provisions, Article 15, paragraph (1)), suppl-5059-12/art-15/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-15/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-15/par-1 ## Cited by 7 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-5059-12/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-1 - 所得税法施行規則 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-2 - 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-5059-12/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-4 - 所得税法施行規則 附則第一条第一項第七号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1/item-7 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-7 - 所得税法施行規則 附則第十二条第一項（源泉徴収票に係る電磁的方法による提供の承諾に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-12/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-12/par-1 - 所得税法施行規則 附則第十五条第一項（信託受益権の譲渡の対価の支払調書の書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-15/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-15/par-1 - 所得税法施行規則 附則第十五条第二項（信託受益権の譲渡の対価の支払調書の書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-15/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-15/par-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-20261027T143811-124, 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-20261027T143811-124, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-125, 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-20261027T143811-125, 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