# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387. 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: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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-3622-387` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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 昭和六二年一二月一日政令第三八七号 suppl-3622-387 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3622-387/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-1 **第一項** この政令は、昭和六十三年四月一日から施行する。 suppl-3622-387/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-1/par-1 This Cabinet Order comes into effect as of April 1, 1988. machine translation, not official ### 第二条（内国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置） — Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Compensation for Periodic Deposits or Similar Amounts Received by a Domestic Corporation caption: machine translation, not official suppl-3622-387/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2 **第一項** 所得税法等の一部を改正する法律（昭和六十二年法律第九十六号。以下「所得税法等改正法」という。）附則第三条第一項（内国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置）に規定する政令で定めるものは、普通貯金、租税特別措置法（昭和三十二年法律第二十六号）第五条第二項（納税準備預金の利子の非課税）に規定する納税準備預金（以下「納税準備預金」という。）、納税貯蓄組合法（昭和二十六年法律第百四十五号）第二条第二項（定義）に規定する納税貯蓄組合預金（以下「納税貯蓄組合預金」という。）その他これらに類するものとして大蔵省令で定めるものとする。 suppl-3622-387/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-1 The items specified by Cabinet Order prescribed in Article 3, paragraph (1) (Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Compensation for Periodic Deposits or Similar Amounts Received by a Domestic Corporation) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987; hereinafter referred to as the "Income Tax Act Amendment Act") are ordinary savings deposits, tax payment reserve deposits prescribed in Article 5, paragraph (2) (Tax Exemption on Interest on Tax Payment Reserve Deposits) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (hereinafter referred to as "tax payment reserve deposits"), tax fund saving partnership deposits prescribed in Article 2, paragraph (2) (Definitions) of the Tax Fund Saving Partnership Act (Act No. 145 of 1951) (hereinafter referred to as "tax fund saving partnership deposits"), and other items similar to these that are specified by Ministry of Finance Order. machine translation, not official **第二項** 所得税法等改正法附則第三条第一項に規定する政令で定める日は、同項に規定する普通預金等に係る同項に規定する利子等の昭和六十三年四月一日を含む計算期間の末日の翌日とする。 suppl-3622-387/art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-2 The date specified by Cabinet Order prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act is the day following the last day of the calculation period, including April 1, 1988, of the interest and similar income prescribed in that paragraph pertaining to the ordinary deposits and similar deposits prescribed in that paragraph. machine translation, not official **第三項** 所得税法等改正法附則第三条第二項（所得税法等改正法附則第四条第二項（外国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置）において準用する場合を含む。）に規定する政令で定めるところにより計算した金額は、所得税法等改正法附則第三条第二項又は第四条第二項に規定する利子等の次の各号に掲げる区分に応じ当該各号に定める金額とする。 suppl-3622-387/art-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-3 The amount calculated as provided by Cabinet Order prescribed in Article 3, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 4, paragraph (2) (Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Compensation for Periodic Deposits or Similar Amounts Received by a Foreign Corporation) of the Supplementary Provisions of the Income Tax Act Amendment Act) is, for the interest and similar income prescribed in Article 3, paragraph (2) or Article 4, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, the amount specified in each of the following items for the category set forth in that item. machine translation, not official **一** 郵便貯金の利子以外の利子等　当該利子等の昭和六十三年四月一日を含む計算期間に対応するものの額に当該計算期間の初日から同年三月三十一日までの期間の日数を乗じた額を当該計算期間の日数で除して計算した金額 suppl-3622-387/art-2/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-3/item-1 For interest and similar income other than interest on postal savings: the amount calculated by dividing the amount obtained by multiplying the amount of that interest and similar income corresponding to the calculation period including April 1, 1988 by the number of days in the period from the first day of that calculation period to March 31 of the same year, by the number of days in that calculation period; machine translation, not official **二** 郵便貯金の利子　当該利子の昭和六十三年四月一日を含む計算期間に対応するものの額に当該利子に係る郵便貯金の預入の日の属する月から同年三月までの月数を乗じた額を預入の日の属する月から払戻しの日の属する月の前月までの月数で除して計算した金額 suppl-3622-387/art-2/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-3/item-2 For interest on postal savings: the amount calculated by dividing the amount obtained by multiplying the amount of that interest corresponding to the calculation period including April 1, 1988 by the number of months from the month that includes the day of deposit of the postal savings pertaining to that interest to March of the same year, by the number of months from the month that includes the day of deposit to the month preceding the month that includes the day of withdrawal. machine translation, not official **第四項** 所得税法等改正法附則第三条第三項に規定する政令で定める期間は、同条第一項に規定する給付補てん金等の次の各号に掲げる区分に応じ当該各号に定める期間とする。 suppl-3622-387/art-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4 The period specified by Cabinet Order prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act is, for the compensation for periodic deposits or similar amounts prescribed in paragraph (1) of that Article, the period specified in each of the following items for the category set forth in that item. machine translation, not official **一** 所得税法等改正法第二条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第百七十四条第三号及び第四号（内国法人に係る所得税の課税標準）に掲げる給付補てん金　これらの規定に規定する契約に基づき最初に掛金を支払うべき日から当該給付補てん金等の支払を受けるべき日までの期間 suppl-3622-387/art-2/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4/item-1 For the compensation for periodic deposits listed in Article 174, items (iii) and (iv) (Tax Base for a Domestic Corporation's Income Taxes) of the Income Tax Act as amended by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Income Tax Act Amendment Act (hereinafter referred to as the "New Act"): the period from the first day on which an installment is to be paid under the contract prescribed in those provisions to the day on which that compensation for periodic deposits or similar amounts is to be received; machine translation, not official **二** 新法第百七十四条第五号に掲げる利息　同号に規定する契約に定められた当該利息の計算期間 suppl-3622-387/art-2/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4/item-2 For the interest listed in Article 174, item (v) of the New Act: the calculation period for that interest provided for in the contract prescribed in that item; machine translation, not official **三** 新法第百七十四条第六号に掲げる利益　同号に規定する契約に基づき同号に規定する金その他の貴金属の買入れをした日から売戻しをした日までの期間 suppl-3622-387/art-2/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4/item-3 For the profit listed in Article 174, item (vi) of the New Act: the period from the day on which the gold or other precious metals prescribed in that item were purchased to the day on which they were sold back under the contract prescribed in that item; machine translation, not official **四** 新法第百七十四条第七号に掲げる差益　同号に規定する預貯金の預入の日から当該預貯金に係る契約の解約の日の前日までの期間 suppl-3622-387/art-2/par-4/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4/item-4 For the gain listed in Article 174, item (vii) of the New Act: the period from the day of deposit of the Deposits and Savings prescribed in that item to the day preceding the day of cancellation of the contract pertaining to those Deposits and Savings; machine translation, not official **五** 新法第百七十四条第八号に掲げる差益　同号に規定する契約に係る同号に規定する保険期間等（当該保険期間等の中途において当該契約が解約されたときは、当該保険期間等の初日から当該解約の日までの期間） suppl-3622-387/art-2/par-4/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4/item-5 For the gain listed in Article 174, item (viii) of the New Act: the term of coverage prescribed in that item pertaining to the contract prescribed in that item (where that contract is canceled in the course of that term of coverage, the period from the first day of that term of coverage to the day of that cancellation). machine translation, not official **第五項** 所得税法等改正法附則第三条第三項（所得税法等改正法附則第四条第三項において準用する場合を含む。）に規定する政令で定めるところにより計算した金額は、所得税法等改正法附則第三条第一項又は第四条第一項に規定する給付補てん金等で当該給付補てん金等の昭和六十三年四月一日を含む前項に規定する期間（以下この項において「計算期間」という。）に対応するものの額に当該計算期間の初日から同年三月三十一日までの期間の日数を乗じた額を当該計算期間の日数で除して計算した金額とする。 suppl-3622-387/art-2/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-5 The amount calculated as provided by Cabinet Order prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 4, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act) is the amount calculated by dividing the amount obtained by multiplying the amount of the compensation for periodic deposits or similar amounts prescribed in Article 3, paragraph (1) or Article 4, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act that corresponds to the period of that compensation for periodic deposits or similar amounts, prescribed in the preceding paragraph, that includes April 1, 1988 (hereinafter referred to as the "calculation period" in this paragraph) by the number of days in the period from the first day of that calculation period to March 31 of the same year, by the number of days in that calculation period. machine translation, not official ### 第三条（外国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置） — Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Compensation for Periodic Deposits or Similar Amounts Received by a Foreign Corporation caption: machine translation, not official suppl-3622-387/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-3 **第一項** 前条第一項の規定は、所得税法等改正法附則第四条第一項（外国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置）に規定する政令で定めるものについて、前条第二項の規定は、所得税法等改正法附則第四条第一項に規定する政令で定める日について、前条第四項の規定は、所得税法等改正法附則第四条第三項に規定する政令で定める期間について、それぞれ準用する。 suppl-3622-387/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-3/par-1 The provisions of paragraph (1) of the preceding Article apply mutatis mutandis to the items specified by Cabinet Order prescribed in Article 4, paragraph (1) (Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Compensation for Periodic Deposits or Similar Amounts Received by a Foreign Corporation) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the date specified by Cabinet Order prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, and the provisions of paragraph (4) of the preceding Article apply mutatis mutandis to the period specified by Cabinet Order prescribed in Article 4, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act, respectively. machine translation, not official ### 第四条（老人等の郵便貯金の利子所得の非課税等に関する経過措置） — Transitional Measures Concerning Nontaxability, etc. of Interest Income from Postal Savings of Elderly Persons or Similar Persons caption: machine translation, not official suppl-3622-387/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-4 **第一項** この政令の施行の日（以下「施行日」という。）前に受理し、又は作成した改正前の所得税法施行令（以下「旧令」という。）第三十条の十三第一項（郵便貯金の受入れをする者の書類の整理保存）に規定する預入申込書等及び書類の写し並びに同条第二項に規定する帳簿及び申請書並びに書面の保存については、なお従前の例による。 suppl-3622-387/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-4/par-1 With regard to the retention of the application forms for deposit, etc. and the copies of documents prescribed in Article 30-13, paragraph (1) (Organization and Retention of Documents by Persons Accepting Postal Savings) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order"), and of the books, written applications and written documents prescribed in paragraph (2) of that Article, that were received or prepared before the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern. machine translation, not official **第二項** 所得税法等改正法附則第六条第二項第二号（老人等の郵便貯金の利子所得の非課税等に関する経過措置）に規定する政令で定めるところにより計算した金額は、郵便貯金の利子で昭和六十三年四月一日を含む利子の計算期間に対応するものの額にその利子に係る郵便貯金の預入の日の属する月から同年三月までの月数を乗じた額を当該預入の日の属する月から払戻しの日の属する月の前月までの月数で除して計算した金額とする。 suppl-3622-387/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-4/par-2 The amount calculated as provided by Cabinet Order prescribed in Article 6, paragraph (2), item (ii) (Transitional Measures Concerning Nontaxability, etc. of Interest Income from Postal Savings of Elderly Persons or Similar Persons) of the Supplementary Provisions of the Income Tax Act Amendment Act is the amount calculated by dividing the amount obtained by multiplying the amount of interest on postal savings that corresponds to the interest calculation period that includes April 1, 1988 by the number of months from the month that includes the day of deposit of the postal savings pertaining to that interest to March of the same year, by the number of months from the month that includes that day of deposit to the month preceding the month that includes the day of withdrawal. machine translation, not official **第三項** 国内に住所を有する個人で昭和六十三年四月一日において新法第九条の二第一項（老人等の郵便貯金の利子所得の非課税）に規定する老人等（次条第六項において「老人等」という。）に該当するものが、同日前に預入をした郵便貯金法（昭和二十二年法律第百四十四号）第七条第一項第一号（郵便貯金の種類）に規定する通常郵便貯金（以下「通常郵便貯金」という。）で同日の前日において所得税法等改正法第二条（所得税法の一部改正）の規定による改正前の所得税法（以下「旧法」という。）第九条の二第一項本文（郵便貯金の利子所得の非課税）の規定に該当するものを有する場合において、昭和六十三年四月一日から同日以後当該通常郵便貯金の利子（同日以後支払を受けるべきものに限る。）につき最初に支払を受ける日（その日が昭和六十四年三月三十一日後である場合には、同日とし、昭和六十三年四月一日以後これらの日前に新法第九条の二第一項に規定する取扱郵便局において通常郵便貯金で同項の規定の適用を受けようとするものの預入（当該通常郵便貯金に対する恩給及び年金の振替預入その他の大蔵省令で定める預入並びに郵便局に設置された自動預払機による預入その他の大蔵省令で定める預入を除く。）をする場合には、その最初に当該預入をする日とする。）までに、同項に規定する非課税郵便貯金申込書を当該取扱郵便局に提出し、かつ、その提出をする際に、同条第二項に規定する書類を提示して同項の規定に準じて告知をし、及び証印を受けたときは、当該利子については、当該通常郵便貯金は同年四月一日に当該取扱郵便局において預入をしたものと、当該申込書は同日に提出されたものと、それぞれみなして同条の規定を適用する。 suppl-3622-387/art-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-4/par-3 Where an individual who has a domicile in Japan and who, as of April 1, 1988, falls under an elderly person or similar person prescribed in Article 9-2, paragraph (1) (Nontaxability of Interest Income from Postal Savings of Elderly Persons or Similar Persons) of the New Act (referred to as "elderly person or similar person" in paragraph (6) of the following Article) holds ordinary postal savings prescribed in Article 7, paragraph (1), item (i) (Types of Postal Savings) of the Postal Savings Act (Act No. 144 of 1947) (hereinafter referred to as "ordinary postal savings") that were deposited before that date and that, on the day preceding that date, fall under the main clause of Article 9-2, paragraph (1) (Nontaxability of Interest Income from Postal Savings) of the Income Tax Act prior to amendment by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Income Tax Act Amendment Act (hereinafter referred to as the "Former Act"), then if, during the period from April 1, 1988 until the day on which interest on that ordinary postal savings (limited to interest to be received on or after that date) is first received on or after that date (where that day is after March 31, 1989, that March 31, 1989; and where, on or after April 1, 1988 and before those days, a deposit is made at the handling post office prescribed in Article 9-2, paragraph (1) of the New Act of ordinary postal savings for which the individual seeks the application of the provisions of Article 9-2, paragraph (1) of the New Act (excluding a deposit by transfer of pensions and annuities to that ordinary postal savings and other deposits specified by Ministry of Finance Order, and a deposit through an automated teller machine installed at a post office and other deposits specified by Ministry of Finance Order), the day on which that deposit is first made), the individual submits the application to exempt postal savings from taxation prescribed in Article 9-2, paragraph (1) of the New Act to that handling post office and, upon submitting it, presents the documents prescribed in Article 9-2, paragraph (2) of the New Act, gives notice in accordance with the provisions of Article 9-2, paragraph (2) of the New Act and receives a seal, Article 9-2 of the New Act applies to that interest by treating that ordinary postal savings as having been deposited at that handling post office on April 1 of that year, and that application form as having been submitted on that day. machine translation, not official **第四項** 所得税法等改正法附則第六条第三項の規定又は前項の規定により提出するこれらの規定に規定する非課税郵便貯金申込書には、新法第九条の二第一項の規定の適用を受けようとする旨及び改正後の所得税法施行令（以下「新令」という。）第三十条の四第一項各号（非課税郵便貯金申込書の記載事項及び提出）に掲げる事項のほか、所得税法等改正法附則第六条第三項の規定又は前項の規定により提出するものである旨を記載しなければならない。 suppl-3622-387/art-4/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-4/par-4 The application to exempt postal savings from taxation prescribed in Article 6, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act or in the preceding paragraph, which is submitted pursuant to the provisions of Article 6, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act or the preceding paragraph, must state, in addition to the statement to the effect that the person seeks the application of Article 9-2, paragraph (1) of the New Act and the matters listed in the items of Article 30-4, paragraph (1) (Required Particulars of and Submission of Application to Exempt Postal Savings from Taxation) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order"), the fact that it is submitted pursuant to the provisions of Article 6, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act or the preceding paragraph. machine translation, not official ### 第五条（老人等の少額預金の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Nontaxability of Interest Income, etc. from Small Amounts of Deposits Held by Elderly Persons or Similar Persons caption: machine translation, not official suppl-3622-387/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5 **第一項** 新令第三十二条第五号（金融機関等の範囲）及び第四十二条第一項第一号（同一金融機関の営業所等を経由して重ねて提出できる非課税貯蓄申告書の範囲）の規定は、施行日以後に預入、信託又は購入をする新法第十条第一項（老人等の少額預金の利子所得等の非課税）に規定する預貯金等について適用する。 suppl-3622-387/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-1 The provisions of Article 32, item (v) (Scope of Financial Institutions, etc.) and Article 42, paragraph (1), item (i) (Scope of Statements of Tax-Exempt Savings That May Be Submitted Repeatedly via the business office of the Same Financial Institution or Other Such Place) of the New Order apply to the deposits and similar savings prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income, etc. from Small Amounts of Deposits Held by Elderly Persons or Similar Persons) of the New Act for which deposit, entrustment or purchase is made on or after the Effective Date. machine translation, not official **第二項** 施行日（第四項の普通預金等にあつては、同項に定める日）前に受理し、又は作成した旧令第四十八条第一項（金融機関の営業所等における非課税貯蓄に関する帳簿書類の整理保存等）に規定する申込書、同条第三項に規定する帳簿、同条第四項に規定する申告書及び書類の写し、同条第五項に規定する帳簿、申請書及び届出書並びに同条第六項に規定する書面及び帳簿の保存については、なお従前の例による。 suppl-3622-387/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-2 With regard to the retention of the application forms prescribed in Article 48, paragraph (1) (Organization and Retention, etc. of Books and Documents Concerning Tax-Exempt Savings at the business office of a Financial Institution or Other Such Place) of the Former Order, the books prescribed in paragraph (3) of that Article, the copies of the return forms and documents prescribed in paragraph (4) of that Article, the books, written applications and written notices prescribed in paragraph (5) of that Article, and the written documents and books prescribed in paragraph (6) of that Article, that were received or prepared before the Effective Date (for the ordinary deposits and similar deposits referred to in paragraph (4), before the day provided for in that paragraph), the provisions then in force continue to govern. machine translation, not official **第三項** 所得税法等改正法附則第七条第一項（老人等の少額預金の利子所得等の非課税に関する経過措置）に規定する政令で定めるものは、普通貯金、納税準備預金、納税貯蓄組合預金その他これらに類するものとして大蔵省令で定めるものとする。 suppl-3622-387/art-5/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-3 The items specified by Cabinet Order prescribed in Article 7, paragraph (1) (Transitional Measures Concerning Nontaxability of Interest Income, etc. from Small Amounts of Deposits Held by Elderly Persons or Similar Persons) of the Supplementary Provisions of the Income Tax Act Amendment Act are ordinary savings deposits, tax payment reserve deposits, tax fund saving partnership deposits, and other items similar to these that are specified by Ministry of Finance Order. machine translation, not official **第四項** 所得税法等改正法附則第七条第一項に規定する政令で定める日は、同項に規定する普通預金等（以下この条において「普通預金等」という。）に係る新法第二十三条第一項（利子所得）に規定する利子等の昭和六十三年四月一日を含む計算期間の末日の翌日とする。 suppl-3622-387/art-5/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-4 The date specified by Cabinet Order prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act is the day following the last day of the calculation period, including April 1, 1988, of the interest and similar income prescribed in Article 23, paragraph (1) (Interest Income) of the New Act pertaining to the ordinary deposits and similar deposits prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act (hereinafter referred to as "ordinary deposits and similar deposits" in this Article). machine translation, not official **第五項** 所得税法等改正法附則第七条第二項第二号に規定する政令で定めるところにより計算した金額は、同項に規定する預貯金等（以下この条において「預貯金等」という。）の利子又は収益の分配で昭和六十三年四月一日を含む利子又は収益の分配の計算期間に対応するものの額に当該計算期間の初日から同年三月三十一日までの期間の日数を乗じた額を当該計算期間の日数で除して計算した金額とする。 suppl-3622-387/art-5/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-5 The amount calculated as provided by Cabinet Order prescribed in Article 7, paragraph (2), item (ii) of the Supplementary Provisions of the Income Tax Act Amendment Act is the amount calculated by dividing the amount obtained by multiplying the amount of interest on, or distributions of proceeds from, the deposits and similar savings prescribed in Article 7, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act (hereinafter referred to as "deposits and similar savings" in this Article) that corresponds to the calculation period of the interest or distribution of proceeds that includes April 1, 1988 by the number of days in the period from the first day of that calculation period to March 31 of the same year, by the number of days in that calculation period. machine translation, not official **第六項** 国内に住所を有する個人で第四項に定める日において老人等に該当するものが、同日前に預入をした普通預金等で同日の前日において旧法第十条（少額預金の利子所得等の非課税）に規定する要件を満たすものを有する場合において、同項に定める日から同日以後当該普通預金等の利子（同日以後支払を受けるべきものに限る。）につき最初に支払を受ける日（その日が昭和六十四年三月三十一日後である場合には、同日とし、同項に定める日以後これらの日前に新法第十条第一項に規定する金融機関の営業所等において預貯金等で同項の規定の適用を受けようとするものの同項に規定する預入等（当該普通預金等に対する恩給及び年金の振替預入その他の大蔵省令で定める預入並びに金融機関の営業所等に設置された自動預払機による預入その他の大蔵省令で定める預入を除く。）をする場合には、その最初に当該預入等をする日とする。）までに、同条第三項に規定する非課税貯蓄申告書を当該金融機関の営業所等を経由して同項に規定する税務署長に、当該普通預金等に係る同条第一項に規定する非課税貯蓄申込書を当該金融機関の営業所等に、それぞれ提出し、かつ、その提出をする際に、同条第五項に規定する書類を提示して同項の規定に準じて告知をし、及び証印を受けたときは、当該利子については、当該普通預金等は第四項に定める日に当該金融機関の営業所等において預入をしたものと、これらの申告書及び申込書は同日に提出されたものと、それぞれみなして同条の規定を適用する。 suppl-3622-387/art-5/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-6 Where an individual who has a domicile in Japan and who falls under an elderly person or similar person on the day provided for in paragraph (4) holds ordinary deposits and similar deposits that were deposited before that day and that, on the day preceding that day, satisfy the requirements prescribed in Article 10 (Nontaxability of Interest Income, etc. from Small Deposits) of the Former Act, then if, during the period from the day provided for in paragraph (4) until the day on which interest on those ordinary deposits and similar deposits (limited to interest to be received on or after that day) is first received on or after that day (where that day is after March 31, 1989, that March 31, 1989; and where, on or after the day provided for in paragraph (4) and before those days, placement is made, at the business office of a financial institution or other such place prescribed in Article 10, paragraph (1) of the New Act, of deposits and similar savings for which the individual seeks the application of the provisions of Article 10, paragraph (1) of the New Act, as prescribed in that paragraph (excluding a deposit by transfer of pensions and annuities to those ordinary deposits and similar deposits and other deposits specified by Ministry of Finance Order, and a deposit through an automated teller machine installed at the business office of a financial institution or other such place and other deposits specified by Ministry of Finance Order), the day on which that placement is first made), the individual submits the statement of tax-exempt savings prescribed in Article 10, paragraph (3) of the New Act, through that business office of a financial institution or other such place, to the district director prescribed in that paragraph, and submits the application to exempt savings from taxation prescribed in Article 10, paragraph (1) of the New Act pertaining to those ordinary deposits and similar deposits to that business office of a financial institution or other such place, and, upon submitting them, presents the documents prescribed in Article 10, paragraph (5) of the New Act, gives notice in accordance with the provisions of that paragraph and receives a seal, Article 10 of the New Act applies to that interest by treating those ordinary deposits and similar deposits as having been deposited at that business office of a financial institution or other such place on the day provided for in paragraph (4), and that statement and application form as having been submitted on that day. machine translation, not official **第七項** 所得税法等改正法附則第七条第三項の規定又は前項の規定により提出するこれらの規定に規定する非課税貯蓄申告書及び非課税貯蓄申込書には、新法第十条第三項各号に掲げる事項並びに同条第一項の規定の適用を受けようとする旨及び新令第三十四条第一項各号（非課税貯蓄申込書の記載事項及び提出）に掲げる事項のほか、所得税法等改正法附則第七条第三項の規定又は前項の規定により提出するものである旨を記載しなければならない。 suppl-3622-387/art-5/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-7 The statement of tax-exempt savings and the application to exempt savings from taxation prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act or in the preceding paragraph, which are submitted pursuant to the provisions of Article 7, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act or the preceding paragraph, must state, in addition to the matters listed in the items of Article 10, paragraph (3) of the New Act, the statement to the effect that the person seeks the application of Article 10, paragraph (1) of the New Act, and the matters listed in the items of Article 34, paragraph (1) (Required Particulars of and Submission of Application to Exempt Savings from Taxation) of the New Order, the fact that they are submitted pursuant to the provisions of Article 7, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act or the preceding paragraph. machine translation, not official ### 第六条（公共法人等及び公益信託に係る非課税に関する経過措置） — Transitional Measures Concerning Nontaxability of Public Corporations, etc. and Public Interest Trusts caption: machine translation, not official suppl-3622-387/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-6 **第一項** 所得税法等改正法附則第八条第二項（公共法人等及び公益信託に係る非課税に関する経過措置）に規定する政令で定めるところにより計算した金額は、同項に規定する公社債等の利子又は収益の分配で昭和六十三年四月一日を含む当該公社債等の利子又は収益の分配の計算期間に対応するものの額に当該計算期間の初日から同年三月三十一日までの期間の日数を乗じた額を当該計算期間の日数で除して計算した金額とする。 suppl-3622-387/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-6/par-1 The amount calculated as provided by Cabinet Order prescribed in Article 8, paragraph (2) (Transitional Measures Concerning Nontaxability of Public Corporations, etc. and Public Interest Trusts) of the Supplementary Provisions of the Income Tax Act Amendment Act is the amount calculated by dividing the amount obtained by multiplying the amount of interest on, or distributions of proceeds from, the public and corporate bonds, etc. prescribed in that paragraph that corresponds to the calculation period of the interest or distribution of proceeds from those public and corporate bonds, etc. that includes April 1, 1988 by the number of days in the period from the first day of that calculation period to March 31 of the same year, by the number of days in that calculation period. machine translation, not official **第二項** 所得税法等改正法附則第八条第二項に規定する公社債等の利子又は収益の分配で昭和六十三年四月一日を含む当該公社債等の利子又は収益の分配の計算期間に対応するものの額に係る新令第五十一条（公社債等の利子又は収益の分配のうち公共法人等が引き続き所有していた期間の金額）の規定の適用については、同条第一号中「計算期間を通じて」とあるのは「昭和六十三年四月一日を含む計算期間のうち同日から当該計算期間の末日までの期間（次号において「新法適用期間」という。）を通じて」と、「利子又は収益の分配の額」とあるのは「利子又は収益の分配の額のうち、所得税法施行令の一部を改正する政令（昭和六十二年政令第三百八十七号）附則第六条第一項（公共法人等及び公益信託に係る非課税に関する経過措置）の規定により計算した金額以外の部分の金額（次号において「新法適用期間対応利子等の額」という。）」と、同条第二号中「利子又は収益の分配の計算期間」とあるのは「新法適用期間」と、「当該計算期間の終了の日」とあるのは「新法適用期間の終了の日」と、「当該計算期間に対応する利子又は収益の分配の額」とあるのは「新法適用期間対応利子等の額」と、「当該計算期間の日数」とあるのは「新法適用期間の日数」とする。 suppl-3622-387/art-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-6/par-2 With regard to the application of Article 51 (Amount of Interest or Distributions of Proceeds from Public and Corporate Bonds, etc. for the Period of Continued Ownership by a Public Corporation, etc.) of the New Order to the amount of interest on, or distributions of proceeds from, the public and corporate bonds, etc. prescribed in Article 8, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act that corresponds to the calculation period of the interest or distribution of proceeds from those public and corporate bonds, etc. that includes April 1, 1988, the phrase "throughout the calculation period" in item (i) of Article 51 of the New Order is deemed to be replaced with "throughout the period, out of the calculation period that includes April 1, 1988, from that date to the last day of that calculation period (referred to as the "period under the new law" in the following item)", the phrase "the amount of interest or distribution of proceeds" in item (i) of Article 51 of the New Order is deemed to be replaced with "the portion of the amount of interest or distribution of proceeds other than the amount calculated pursuant to the provisions of Article 6, paragraph (1) (Transitional Measures Concerning Nontaxability of Public Corporations, etc. and Public Interest Trusts) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 387 of 1987) (referred to as the "amount of interest, etc. corresponding to the period under the new law" in the following item)", and in item (ii) of Article 51 of the New Order, the phrase "calculation period of the interest or distribution of proceeds" is deemed to be replaced with "period under the new law", the phrase "the last day of that calculation period" with "the last day of the period under the new law", the phrase "the amount of interest or distribution of proceeds corresponding to that calculation period" with "the amount of interest, etc. corresponding to the period under the new law", and the phrase "the number of days in that calculation period" with "the number of days in the period under the new law". machine translation, not official ### 第七条（国内源泉所得に対する所得税に関する経過措置） — Transitional Measures Concerning Income Tax on Domestic Source Income caption: machine translation, not official suppl-3622-387/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-7 **第一項** 附則第二条第一項（内国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置）の規定は、所得税法等改正法附則第十六条第一項（国内源泉所得に対する所得税に関する経過措置）に規定する政令で定めるものについて、附則第二条第二項の規定は、所得税法等改正法附則第十六条第一項に規定する政令で定める日について、附則第二条第三項の規定は、所得税法等改正法附則第十六条第二項に規定する政令で定めるところにより計算した金額について、附則第二条第四項の規定は、所得税法等改正法附則第十六条第三項に規定する政令で定める期間について、附則第二条第五項の規定は、所得税法等改正法附則第十六条第三項に規定する政令で定めるところにより計算した金額について、それぞれ準用する。 suppl-3622-387/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-7/par-1 The provisions of Article 2, paragraph (1) (Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Compensation for Periodic Deposits or Similar Amounts Received by a Domestic Corporation) of the Supplementary Provisions apply mutatis mutandis to the items specified by Cabinet Order prescribed in Article 16, paragraph (1) (Transitional Measures Concerning Income Tax on Domestic Source Income) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions of Article 2, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the date specified by Cabinet Order prescribed in Article 16, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions of Article 2, paragraph (3) of the Supplementary Provisions apply mutatis mutandis to the amount calculated as provided by Cabinet Order prescribed in Article 16, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions of Article 2, paragraph (4) of the Supplementary Provisions apply mutatis mutandis to the period specified by Cabinet Order prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act, and the provisions of Article 2, paragraph (5) of the Supplementary Provisions apply mutatis mutandis to the amount calculated as provided by Cabinet Order prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act, respectively. machine translation, not official ### 第八条（利子所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding from Interest Income caption: machine translation, not official suppl-3622-387/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-8 **第一項** 附則第二条第一項（内国法人が支払を受ける利子等に対する所得税の課税に関する経過措置）の規定は、所得税法等改正法附則第十七条第一項（利子所得に係る源泉徴収に関する経過措置）に規定する政令で定めるものについて、附則第二条第二項の規定は、所得税法等改正法附則第十七条第一項に規定する政令で定める日について、附則第二条第三項の規定は、所得税法等改正法附則第十七条第二項に規定する政令で定めるところにより計算した金額について、それぞれ準用する。 suppl-3622-387/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-8/par-1 The provisions of Article 2, paragraph (1) (Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income Received by a Domestic Corporation) of the Supplementary Provisions apply mutatis mutandis to the items specified by Cabinet Order prescribed in Article 17, paragraph (1) (Transitional Measures Concerning Withholding from Interest Income) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions of Article 2, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the date specified by Cabinet Order prescribed in Article 17, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, and the provisions of Article 2, paragraph (3) of the Supplementary Provisions apply mutatis mutandis to the amount calculated as provided by Cabinet Order prescribed in Article 17, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, respectively. machine translation, not official ### 第九条（定期積金の給付補てん金等に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding from Compensation for Periodic Deposits or Similar Amounts of Installment Savings caption: machine translation, not official suppl-3622-387/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-9 **第一項** 附則第二条第四項（内国法人が支払を受ける給付補てん金等に対する所得税の課税に関する経過措置）の規定は、所得税法等改正法附則第二十二条第二項（定期積金の給付補てん金等に係る源泉徴収に関する経過措置）に規定する政令で定める期間について、附則第二条第五項の規定は、所得税法等改正法附則第二十二条第二項（所得税法等改正法附則第二十三条第三項（非居住者又は法人の所得に係る源泉徴収に関する経過措置）において準用する場合を含む。）に規定する政令で定めるところにより計算した金額について、それぞれ準用する。 suppl-3622-387/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-9/par-1 The provisions of Article 2, paragraph (4) of the Supplementary Provisions (Transitional Measures Concerning Taxation of Income Tax on Compensation for Periodic Deposits or Similar Amounts Received by Domestic Corporations) apply mutatis mutandis to the period specified by Cabinet Order prescribed in Article 22, paragraph (2) (Transitional Measures Concerning Withholding on Compensation for Periodic Deposits or Similar Amounts of Installment Savings) of the Supplementary Provisions of the Income Tax Act Amendment Act, and the provisions of Article 2, paragraph (5) of the Supplementary Provisions apply mutatis mutandis to the amount calculated as specified by Cabinet Order prescribed in Article 22, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 23, paragraph (3) (Transitional Measures Concerning Withholding on the Income of Nonresidents or Corporations) of the Supplementary Provisions of that Act), respectively. machine translation, not official ### 第十条（非居住者又は法人の所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on the Income of Nonresidents or Corporations caption: machine translation, not official suppl-3622-387/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-10 **第一項** 附則第二条第一項（内国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置）の規定は、所得税法等改正法附則第二十三条第一項（非居住者又は法人の所得に係る源泉徴収に関する経過措置）に規定する政令で定めるものについて、附則第二条第二項の規定は、所得税法等改正法附則第二十三条第一項に規定する政令で定める日について、附則第二条第三項の規定は、所得税法等改正法附則第二十三条第二項に規定する政令で定めるところにより計算した金額について、附則第二条第四項の規定は、所得税法等改正法附則第二十三条第三項に規定する政令で定める期間について、それぞれ準用する。 suppl-3622-387/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-10/par-1 The provisions of Article 2, paragraph (1) of the Supplementary Provisions (Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Compensation for Periodic Deposits or Similar Amounts Received by Domestic Corporations) apply mutatis mutandis to what is specified by Cabinet Order prescribed in Article 23, paragraph (1) (Transitional Measures Concerning Withholding on the Income of Nonresidents or Corporations) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions of Article 2, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the date specified by Cabinet Order prescribed in Article 23, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions of Article 2, paragraph (3) of the Supplementary Provisions apply mutatis mutandis to the amount calculated as specified by Cabinet Order prescribed in Article 23, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, and the provisions of Article 2, paragraph (4) of the Supplementary Provisions apply mutatis mutandis to the period specified by Cabinet Order prescribed in Article 23, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act, respectively. machine translation, not official ### 第十一条（利子、配当等の受領者の告知に関する経過措置） — Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, etc. caption: machine translation, not official suppl-3622-387/art-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-11 **第一項** 新令第三百三十五条第一項（告知義務のない利子等及び公共法人等の範囲）、第三百三十六条第一項、第二項及び第五項（預貯金、株式等に係る利子、配当等の受領者の告知）並びに第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）の規定は、施行日以後に支払の確定する新法第二百二十四条第一項（利子、配当等の受領者の告知）に規定する利子等又は配当等について適用し、施行日前に支払の確定した旧法第二百二十四条第一項（利子、配当等の受領者の告知）に規定する利子等又は配当等については、なお従前の例による。 suppl-3622-387/art-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-11/par-1 The provisions of Article 335, paragraph (1) (Scope of Interest and Similar Income Not Subject to the Notice Requirement and of Public Corporations, etc.), Article 336, paragraphs (1), (2) and (5) (Notice by Persons Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) and Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice) of the New Order apply to the interest and similar income or dividends and similar income prescribed in Article 224, paragraph (1) (Notice by Recipients of Interest, Dividends, and Similar Income) of the New Act the payment of which is finalized on or after the Effective Date, and for the interest and similar income or dividends and similar income prescribed in Article 224, paragraph (1) (Notice by Recipients of Interest, Dividends, and Similar Income) of the Former Act the payment of which was finalized before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新令第三百三十九条第七項及び第八項（無記名公社債の利子等に係る告知書等の提出等）の規定は、施行日以後に支払を受ける同条第一項に規定する無記名公社債等の同項に規定する利子等について適用し、施行日前に支払を受けた旧令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する無記名公社債等の同項に規定する利子等については、なお従前の例による。 suppl-3622-387/art-11/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-11/par-2 The provisions of Article 339, paragraphs (7) and (8) (Submission, etc. of Paper-Based Notices, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order apply to the interest and similar income prescribed in paragraph (1) of that Article from the bearer public and corporate bonds, etc. prescribed in that paragraph that is received on or after the Effective Date, and for the interest and similar income prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notices, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order from the bearer public and corporate bonds, etc. prescribed in that paragraph that was received before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第十二条（支払調書の提出に関する経過措置） — Transitional Measures Concerning Submission of Payment Reports caption: machine translation, not official suppl-3622-387/art-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-12 **第一項** 新令第三百四十一条第一項第一号及び第三号並びに第二項（生命保険金に類する給付等）の規定は、施行日以後に支払うべきこれらの規定に規定する保険金、共済金及び解約返戻金又は満期返戻金等について適用し、施行日前に支払うべき旧令第三百四十一条第一項第一号及び第三号並びに第二項（生命保険金に類する給付等）に規定する保険金、共済金及び解約返戻金又は満期返戻金等については、なお従前の例による。 suppl-3622-387/art-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-12/par-1 The provisions of Article 341, paragraph (1), items (i) and (iii) and paragraph (2) (Benefits Similar to Life Insurance Proceeds) of the New Order apply to the insurance proceeds, mutual aid benefits and cancellation refunds or maturity refunds, etc. prescribed in those provisions that are payable on or after the Effective Date, and for the insurance proceeds, mutual aid benefits and cancellation refunds or maturity refunds, etc. prescribed in Article 341, paragraph (1), items (i) and (iii) and paragraph (2) (Benefits Similar to Life Insurance Proceeds) of the Former Order that are payable before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 附則第二条第四項（内国法人が支払を受ける給付補てん金等に対する所得税の課税に関する経過措置）の規定は、所得税法等改正法附則第二十四条第二項（支払調書等の提出に関する経過措置）に規定する政令で定める期間について準用する。 suppl-3622-387/art-12/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-12/par-2 The provisions of Article 2, paragraph (4) of the Supplementary Provisions (Transitional Measures Concerning Taxation of Income Tax on Compensation for Periodic Deposits or Similar Amounts Received by Domestic Corporations) apply mutatis mutandis to the period specified by Cabinet Order prescribed in Article 24, paragraph (2) (Transitional Measures Concerning Submission of Payment Reports, etc.) of the Supplementary Provisions of the Income Tax Act Amendment Act. machine translation, not official **第三項** 所得税法等改正法附則第二十四条第二項に規定する政令で定めるところにより計算した金額は、同条第一項に規定する給付補てん金等で当該給付補てん金等の昭和六十三年四月一日を含む附則第二条第五項に規定する計算期間に対応するものの額に同日から当該計算期間の末日までの期間の日数を乗じた額を当該計算期間の日数で除して計算した金額とする。 suppl-3622-387/art-12/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-12/par-3 The amount calculated as specified by Cabinet Order prescribed in Article 24, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act is to be the amount calculated by dividing the amount obtained by multiplying the amount of the compensation for periodic deposits or similar amounts prescribed in paragraph (1) of that Article that corresponds to the calculation period prescribed in Article 2, paragraph (5) of the Supplementary Provisions that includes April 1, 1988, by the number of days in the period from that date to the last day of that calculation period, by the number of days in that calculation period. machine translation, not official --- ## Cites - suppl-3622-387/art-2/par-1: 租税特別措置法（昭和三十二年法律第二十六号）第五条第二項 → 租税特別措置法 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-5/par-2 (e-Gov law ID 332AC0000000026) - suppl-3622-387/art-2/par-1: 納税貯蓄組合法（昭和二十六年法律第百四十五号）第二条第二項 → e-Gov law 326AC1000000145, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - suppl-3622-387/art-2/par-4/item-1: 第百七十四条第三号 → 所得税法 第百七十四条第一項第三号 (Article 174, paragraph (1), item (iii)), art-174/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-3 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-2/par-4/item-1: 第四号 → 所得税法 第百七十四条第一項第四号 (Article 174, paragraph (1), item (iv)), art-174/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-4 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-2/par-4/item-2: 新法第百七十四条第五号 → 所得税法 第百七十四条第一項第五号 (Article 174, paragraph (1), item (v)), art-174/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-5 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-2/par-4/item-3: 新法第百七十四条第六号 → 所得税法 第百七十四条第一項第六号 (Article 174, paragraph (1), item (vi)), art-174/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-6 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-2/par-4/item-4: 新法第百七十四条第七号 → 所得税法 第百七十四条第一項第七号 (Article 174, paragraph (1), item (vii)), art-174/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-7 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-2/par-4/item-5: 新法第百七十四条第八号 → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-8 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-2/par-5: 前項 → 所得税法施行令 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-3622-387/art-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4 - suppl-3622-387/art-2/par-5: この項 → 所得税法施行令 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-3622-387/art-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-5 - suppl-3622-387/art-3/par-1: 前条第一項 → 所得税法施行令 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3622-387/art-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-1 - suppl-3622-387/art-3/par-1: 前条第二項 → 所得税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3622-387/art-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-2 - suppl-3622-387/art-3/par-1: 前条第四項 → 所得税法施行令 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-3622-387/art-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4 - suppl-3622-387/art-4/par-3: 次条第六項 → 所得税法施行令 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-3622-387/art-5/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-6 - suppl-3622-387/art-4/par-4: 前項 → 所得税法施行令 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3622-387/art-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-4/par-3 - suppl-3622-387/art-5/par-1: 新令第三十二条第五号 → 所得税法施行令 第三十二条第一項第五号 (Article 32, paragraph (1), item (v)), art-32/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32/par-1/item-5 - suppl-3622-387/art-5/par-1: 第四十二条第一項第一号 → 所得税法施行令 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-42/par-1/item-1 - suppl-3622-387/art-5/par-1: 新法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-5/par-2: 第四項 → 所得税法施行令 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-3622-387/art-5/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-4 - suppl-3622-387/art-5/par-4: この条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-3622-387/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5 - suppl-3622-387/art-5/par-4: 新法第二十三条第一項 → 所得税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/income-tax-act/art-23/par-1 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-5/par-5: この条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-3622-387/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5 - suppl-3622-387/art-5/par-6: 第四項 → 所得税法施行令 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-3622-387/art-5/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-4 - suppl-3622-387/art-5/par-6: 新法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-5/par-6: 同条第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/ja/income-tax-act/art-10/par-3 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-5/par-6: 同条第五項 → 所得税法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/ja/income-tax-act/art-10/par-5 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-5/par-6: 同条 → 所得税法 第十条 (Article 10), art-10 — https://japanlaw.org/ja/income-tax-act/art-10 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-5/par-7: 前項 → 所得税法施行令 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-3622-387/art-5/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-6 - suppl-3622-387/art-5/par-7: 新法第十条第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/ja/income-tax-act/art-10/par-3 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-5/par-7: 同条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-5/par-7: 新令第三十四条第一項 → 所得税法施行令 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-34/par-1 - suppl-3622-387/art-6/par-2: 新令第五十一条 → 所得税法施行令 第五十一条 (Article 51), art-51 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51 - suppl-3622-387/art-6/par-2: 同条第一号 → 所得税法施行令 第五十一条第一項第一号 (Article 51, paragraph (1), item (i)), art-51/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51/par-1/item-1 - suppl-3622-387/art-6/par-2: 次号 → 所得税法施行令 第五十一条第一項第二号 (Article 51, paragraph (1), item (ii)), art-51/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51/par-1/item-2 - suppl-3622-387/art-6/par-2: 所得税法施行令の一部を改正する政令（昭和六十二年政令第三百八十七号）附則第六条第一項 → 所得税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3622-387/art-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-6/par-1 - suppl-3622-387/art-7/par-1: 附則第二条第一項 → 所得税法施行令 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3622-387/art-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-1 - suppl-3622-387/art-7/par-1: 附則第二条第二項 → 所得税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3622-387/art-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-2 - suppl-3622-387/art-7/par-1: 附則第二条第三項 → 所得税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-3622-387/art-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-3 - suppl-3622-387/art-7/par-1: 附則第二条第四項 → 所得税法施行令 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-3622-387/art-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4 - suppl-3622-387/art-7/par-1: 附則第二条第五項 → 所得税法施行令 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-3622-387/art-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-5 - suppl-3622-387/art-8/par-1: 附則第二条第一項 → 所得税法施行令 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3622-387/art-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-1 - suppl-3622-387/art-8/par-1: 附則第二条第二項 → 所得税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3622-387/art-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-2 - suppl-3622-387/art-8/par-1: 附則第二条第三項 → 所得税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-3622-387/art-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-3 - suppl-3622-387/art-9/par-1: 附則第二条第四項 → 所得税法施行令 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-3622-387/art-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4 - suppl-3622-387/art-9/par-1: 附則第二条第五項 → 所得税法施行令 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-3622-387/art-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-5 - suppl-3622-387/art-10/par-1: 附則第二条第一項 → 所得税法施行令 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3622-387/art-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-1 - suppl-3622-387/art-10/par-1: 附則第二条第二項 → 所得税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3622-387/art-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-2 - suppl-3622-387/art-10/par-1: 附則第二条第三項 → 所得税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-3622-387/art-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-3 - suppl-3622-387/art-10/par-1: 附則第二条第四項 → 所得税法施行令 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-3622-387/art-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4 - suppl-3622-387/art-11/par-1: 新令第三百三十五条第一項 → 所得税法施行令 第三百三十五条第一項 (Article 335, paragraph (1)), art-335/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-335/par-1 - suppl-3622-387/art-11/par-1: 第三百三十六条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-1 - suppl-3622-387/art-11/par-1: 第二項 → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-2 - suppl-3622-387/art-11/par-1: 第五項 → 所得税法施行令 第三百三十六条第五項 (Article 336, paragraph (5)), art-336/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-5 - suppl-3622-387/art-11/par-1: 第三百三十七条第三項 → 所得税法施行令 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-337/par-5 - suppl-3622-387/art-11/par-1: 新法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act/art-224/par-1 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-11/par-2: 新令第三百三十九条第七項 → 所得税法施行令 第三百三十九条第七項 (Article 339, paragraph (7)), art-339/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-7 - suppl-3622-387/art-11/par-2: 第八項 → 所得税法施行令 第三百三十九条第八項 (Article 339, paragraph (8)), art-339/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-8 - suppl-3622-387/art-11/par-2: 同条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-1 - suppl-3622-387/art-12/par-2: 附則第二条第四項 → 所得税法施行令 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-3622-387/art-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4 - suppl-3622-387/art-12/par-3: 附則第二条第五項 → 所得税法施行令 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-3622-387/art-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-5 ## Cited by 16 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第二条第五項（内国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-5 - 所得税法施行令 附則第三条第一項（外国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-3/par-1 - 所得税法施行令 附則第四条第三項（老人等の郵便貯金の利子所得の非課税等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-4/par-3 - 所得税法施行令 附則第四条第四項（老人等の郵便貯金の利子所得の非課税等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-4/par-4 - 所得税法施行令 附則第五条第二項（老人等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-2 - 所得税法施行令 附則第五条第四項（老人等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-4 - 所得税法施行令 附則第五条第五項（老人等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-5 - 所得税法施行令 附則第五条第六項（老人等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-6 - 所得税法施行令 附則第五条第七項（老人等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-5/par-7 - 所得税法施行令 附則第六条第二項（公共法人等及び公益信託に係る非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-6/par-2 - 所得税法施行令 附則第七条第一項（国内源泉所得に対する所得税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-7/par-1 - 所得税法施行令 附則第八条第一項（利子所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-8/par-1 - 所得税法施行令 附則第九条第一項（定期積金の給付補てん金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-9/par-1 - 所得税法施行令 附則第十条第一項（非居住者又は法人の所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-10/par-1 - 所得税法施行令 附則第十二条第二項（支払調書の提出に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-12/par-2 - 所得税法施行令 附則第十二条第三項（支払調書の提出に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-12/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-135, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-135, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-093, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-107, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-108, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-108, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06