# 所得税法施行規則 / Regulation 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-regulation/suppl-3429-53. 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: 附　則 (Supplementary Provisions) — address `suppl-3429-53` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3429-53 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3429-53 - 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. --- ## 附　則 昭和四二年八月三一日大蔵省令第五三号 suppl-3429-53 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3429-53 · https://japanlaw.org/l/340M50000040011/suppl-3429-53 **第一項** この省令は、公布の日から施行する。 suppl-3429-53/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3429-53/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3429-53/par-1 This Ministerial Order comes into effect as of the date of promulgation. machine translation, not official **第二項** 改正後の所得税法施行規則第八十四条から第八十六条まで（報酬、料金等の支払調書等）、第八十八条から第九十条まで（損害保険代理報酬の支払調書等）、第九十三条（給与等の源泉徴収票）、第九十四条（退職手当等の源泉徴収票）及び第九十六条（信託の計算書）の規定並びに別表第五（十一）の書式は、この省令施行の日以後に提出するこれらの規定に規定する支払調書、源泉徴収票又は計算書について適用し、同日前に提出する当該支払調書、源泉徴収票又は計算書については、なお従前の例による。 suppl-3429-53/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3429-53/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3429-53/par-2 The provisions of Articles 84 through 86 (Payment Reports on Remuneration, Fees, etc.), Articles 88 through 90 (Payment Reports on Casualty Insurance Agency Fees, etc.), Article 93 (Withholding Receipts for Salary or Other Wage), Article 94 (Withholding Receipts for Severance Pay or Other Such Compensation), and Article 96 (Trust Accounting Statements) of the Regulation for Enforcement of the Income Tax Act as amended, and the form of Appended Table V (11), apply to the payment reports, Withholding receipts, or statements prescribed in those provisions that are submitted on or after the date this Ministerial Order comes into effect, and for those payment reports, Withholding receipts, or statements that are submitted before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3429-53/par-2: 所得税法施行規則第八十四条から第八十六条まで → 所得税法施行規則 第八十四条 (Article 84), art-84 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84 · https://japanlaw.org/l/340M50000040011/art-84 - suppl-3429-53/par-2: 所得税法施行規則第八十四条から第八十六条まで → 所得税法施行規則 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2 · https://japanlaw.org/l/340M50000040011/art-84-2 - suppl-3429-53/par-2: 所得税法施行規則第八十四条から第八十六条まで → 所得税法施行規則 第八十五条 (Article 85), art-85 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85 · https://japanlaw.org/l/340M50000040011/art-85 - suppl-3429-53/par-2: 所得税法施行規則第八十四条から第八十六条まで → 所得税法施行規則 第八十六条 (Article 86), art-86 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86 · https://japanlaw.org/l/340M50000040011/art-86 - suppl-3429-53/par-2: 第八十八条から第九十条まで → 所得税法施行規則 第八十八条 (Article 88), art-88 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-88 · https://japanlaw.org/l/340M50000040011/art-88 - suppl-3429-53/par-2: 第八十八条から第九十条まで → 所得税法施行規則 第八十九条 (Article 89), art-89 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-89 · https://japanlaw.org/l/340M50000040011/art-89 - suppl-3429-53/par-2: 第八十八条から第九十条まで → 所得税法施行規則 第九十条 (Article 90), art-90 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90 · https://japanlaw.org/l/340M50000040011/art-90 - suppl-3429-53/par-2: 第九十三条 → 所得税法施行規則 第九十三条 (Article 93), art-93 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93 · https://japanlaw.org/l/340M50000040011/art-93 - suppl-3429-53/par-2: 第九十四条 → 所得税法施行規則 第九十四条 (Article 94), art-94 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94 · https://japanlaw.org/l/340M50000040011/art-94 - suppl-3429-53/par-2: 第九十六条 → 所得税法施行規則 第九十六条 (Article 96), art-96 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96 · https://japanlaw.org/l/340M50000040011/art-96 --- ## 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-20261027T143811-079, 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