# 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-5059-12/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)（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） — address `suppl-5059-12/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-5059-12/art-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5059-12/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（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-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 2 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, 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