# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5059-12/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（開業等の届出に関する経過措置） — address `suppl-5059-12/art-13` - 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/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-13 - 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 --- ## Cites - 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 ## Cited by 1 provision cites 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 --- ## 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-20261027T143811-125, 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