# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（給与等の源泉徴収票に関する経過措置） — address `suppl-5069-14/art-5` - 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-5069-14/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-5 - 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. --- ### 第五条（給与等の源泉徴収票に関する経過措置） — Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages caption: machine translation, not official suppl-5069-14/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-5 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-5 **第一項** 新規則第九十三条第一項の規定及び新規則別表第六（一）に定める書式は、令和六年以後に支払うべき同年以後に支払の確定した所得税法第百八十三条第一項に規定する給与等でその最後に支払をする日が同年六月一日以後であるものについて適用し、同年以前に支払うべき同年以前に支払の確定した同項に規定する給与等でその最後に支払をする日が同年六月一日前であるものについては、なお従前の例による。 suppl-5069-14/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-5/par-1 The provisions of Article 93, paragraph (1) of the New Regulation and the form specified in Appended Table VI (1) of the New Regulation apply to the salary or other wage prescribed in Article 183, paragraph (1) of the Income Tax Act that is to be paid in or after 2024 and for which payment is fixed in or after that year, and for which the last payment date is on or after June 1 of that year, and the provisions then in force continue to govern the salary or other wage prescribed in that paragraph that is to be paid in or before that year and for which payment is fixed in or before that year, and for which the last payment date is before June 1 of that year. machine translation, not official **第二項** 前項に規定する書式は、当分の間、改正前の所得税法施行規則（以下「旧規則」という。）の相当の規定に定める源泉徴収票に、新規則別表第六（一）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-5069-14/art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-5/par-2 The form prescribed in the preceding paragraph may, for the time being, be replaced by a Withholding receipt prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation"), in which entries have been made in accordance with Appended Table VI (1) of the New Regulation. machine translation, not official --- ## Cites - suppl-5069-14/art-5/par-1: 新規則第九十三条第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1 - suppl-5069-14/art-5/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-5069-14/art-5/par-2: 前項 → 所得税法施行規則 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-5069-14/art-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-5/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一号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1/par-1/item-1 - 所得税法施行規則 附則第五条第二項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-5/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-20261027T143811-125, 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