# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九条 (Supplementary Provisions, Article 9)

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- 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: 第九条 (Supplementary Provisions, Article 9)（書式に関する経過措置） — address `suppl-5069-14/art-9`
- 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-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9
- 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.

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### 第九条（書式に関する経過措置） — Transitional Measures Concerning Forms
<sup>caption: machine translation, not official</sup>
<sup>suppl-5069-14/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-9 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9</sup>

**第一項**  新規則別表第三（五）、別表第四（二）、別表第五（三）及び別表第五（八）に定める書式は、施行日以後に所得税法第二百二十条、第二百二十四条第二項及び第二百二十五条第一項の規定により添付し、又は提出するこれらの規定に規定する計算書、告知書及び調書について適用し、施行日前にこれらの規定により添付し、又は提出したこれらの規定に規定する計算書、告知書及び調書については、なお従前の例による。
<sup>suppl-5069-14/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-1</sup>
The forms prescribed in Appended Table III (5), Appended Table IV (2), Appended Table V (3) and Appended Table V (8) of the New Regulation apply to the statements, paper-based notices and reports prescribed in Article 220, Article 224, paragraph (2) and Article 225, paragraph (1) of the Income Tax Act that are attached or submitted under those provisions on or after the Effective Date, and the provisions then in force continue to govern the statements, paper-based notices and reports prescribed in those provisions that were attached or submitted under those provisions before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新規則別表第七（一）に定める書式は、附則第一条第四号に定める日以後に所得税法第二百二十七条の規定により提出する同条に規定する計算書について適用し、同日前に同条の規定により提出した同条に規定する計算書については、なお従前の例による。
<sup>suppl-5069-14/art-9/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-2</sup>
The form prescribed in Appended Table VII (1) of the New Regulation applies to the statement prescribed in Article 227 of the Income Tax Act that is submitted under that Article on or after the date specified in Article 1, item (iv) of the Supplementary Provisions of this Ministerial Order, and the provisions then in force continue to govern the statement prescribed in that Article that was submitted under that Article before that date.
<sup>machine translation, not official</sup>

**第三項**  前二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計算書、告知書又は調書に、新規則別表第三（五）、別表第四（二）、別表第五（三）、別表第五（八）及び別表第七（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。
<sup>suppl-5069-14/art-9/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-3</sup>
The forms prescribed in the preceding two paragraphs may, for the time being, be replaced by a statement, paper-based notice or report prescribed in the corresponding provision of the Former Regulation, with entries made in it in accordance with Appended Table III (5), Appended Table IV (2), Appended Table V (3), Appended Table V (8) and Appended Table VII (1) of the New Regulation.
<sup>machine translation, not official</sup>

**第四項**  改正法附則第三条第一項の規定の適用がある場合において、所得税法第二百二十七条に規定する信託が租税特別措置法（昭和三十二年法律第二十六号）第四条の五第一項に規定する特定寄附信託であるときにおける所得税法第二百二十七条に規定する計算書についての新規則別表第七（一）に定める書式の適用については、同表の備考２（９）ヘ（ｉｉｉ）中「規定する公益信託」とあるのは「規定する公益信託若しくは所得税法等の一部を改正する法律（令和６年法律第８号）附則第３条第１項に規定する特定公益信託」と、「当該公益信託」とあるのは「当該公益信託又は特定公益信託」とする。
<sup>suppl-5069-14/art-9/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-4</sup>
In the case where the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Amending Act apply, if the trust prescribed in Article 227 of the Income Tax Act is a specified donation trust prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), with respect to the application of the form prescribed in Appended Table VII (1) of the New Regulation to the statement prescribed in Article 227 of the Income Tax Act, the phrase "prescribed public interest trust" in Note 2 (9), (f), (iii) of the Remarks to that table is deemed to be replaced with "prescribed public interest trust or specified public interest trust prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)", and the phrase "the relevant public interest trust" is deemed to be replaced with "the relevant public interest trust or specified public interest trust".
<sup>machine translation, not official</sup>

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## Cites
- suppl-5069-14/art-9/par-1: 所得税法第二百二十条 → 所得税法 第二百二十条 (Article 220), art-220 — https://japanlaw.org/en/income-tax-act/art-220 · https://japanlaw.org/l/340AC0000000033/art-220
- suppl-5069-14/art-9/par-1: 第二百二十四条第二項 → 所得税法 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/en/income-tax-act/art-224/par-2 · https://japanlaw.org/l/340AC0000000033/art-224/par-2
- suppl-5069-14/art-9/par-1: 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-5069-14/art-9/par-2: 附則第一条第四号 → 所得税法施行規則 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5069-14/art-1/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1/par-1/item-4
- suppl-5069-14/art-9/par-2: 所得税法第二百二十七条 → 所得税法 第二百二十七条 (Article 227), art-227 — https://japanlaw.org/en/income-tax-act/art-227 · https://japanlaw.org/l/340AC0000000033/art-227
- suppl-5069-14/art-9/par-3: 前二項 → 所得税法施行規則 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-5069-14/art-9/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-1
- suppl-5069-14/art-9/par-3: 前二項 → 所得税法施行規則 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-5069-14/art-9/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-2
- suppl-5069-14/art-9/par-4: 所得税法第二百二十七条 → 所得税法 第二百二十七条 (Article 227), art-227 — https://japanlaw.org/en/income-tax-act/art-227 · https://japanlaw.org/l/340AC0000000033/art-227
- suppl-5069-14/art-9/par-4: 租税特別措置法（昭和三十二年法律第二十六号）第四条の五第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-5/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四号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1/par-1/item-4
- 所得税法施行規則 附則第九条第三項（書式に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-3

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## 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-20261027T143811-126, 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