# 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-3439-17. 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-3439-17` - 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-3439-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3439-17 - 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 昭和四三年四月二〇日大蔵省令第一七号 suppl-3439-17 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3439-17 · https://japanlaw.org/l/340M50000040011/suppl-3439-17 **第一項** この省令は、公布の日から施行する。 suppl-3439-17/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3439-17/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3439-17/par-1 This Ministerial Order comes into effect as of the date of promulgation. machine translation, not official **第二項** 別段の定めがあるものを除き、改正後の所得税法施行規則（以下「新規則」という。）の規定（新規則第十四条（有価証券の保管者等の帳簿書類の整理保存）の規定を除く。）は、昭和四十三年分以後の所得税について適用し、昭和四十二年分以前の所得税については、なお従前の例による。 suppl-3439-17/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3439-17/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3439-17/par-2 Except as otherwise provided, the provisions of the amended Regulation for Enforcement of the Income Tax Act (hereinafter referred to as the "New Regulation") (excluding the provisions of Article 14 (Organization and Retention of Books and Documents of Custodians of Securities, etc.) of the New Regulation) apply to income tax for 1968 and subsequent years, and the provisions then in force continue to govern income tax for 1967 and earlier years. machine translation, not official **第三項** 新規則第九十条（不動産所得等の支払調書）及び第九十三条（給与等の源泉徴収票）の規定並びに別表第三（一）、（三）及び（四）、別表第五（十七）並びに別表第六（一）に定める書式は、この省令の施行の日（以下「施行日」という。）以後に所得税法の一部を改正する法律（昭和四十三年法律第二十一号）による改正後の所得税法第二百二十条（源泉徴収に係る所得税の納付手続）の規定により添附をする同条の計算書、同法第二百二十五条第一項（支払調書）の規定により提出する同項の調書及び同法第二百二十六条第一項（給与所得の源泉徴収票）の規定により提出し、若しくは交付する同項の源泉徴収票について適用し、同日前に添附し、提出し、又は交付するこれらの計算書、調書及び源泉徴収票については、なお従前の例による。 suppl-3439-17/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3439-17/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3439-17/par-3 The provisions of Article 90 (Payment Report on Real Property Income, etc.) and Article 93 (Withholding Receipt for a salary or other wage) of the New Regulation, and the forms prescribed in Appended Table III (1), (3) and (4), Appended Table V (17) and Appended Table VI (1), apply to the statement set forth in Article 220 (Procedures for Payment of Withheld Income Taxes) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act (Act No. 21 of 1968) that is attached pursuant to the provisions of that Article, the report set forth in Article 225, paragraph (1) (Payment Reports) of that Act that is submitted pursuant to the provisions of that paragraph, and the Withholding receipt set forth in Article 226, paragraph (1) (Withholding Receipt for Salary Income) of that Act that is submitted or delivered pursuant to the provisions of that paragraph, on or after the day this Ministerial Order comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those statements, reports and Withholding receipts that are attached, submitted or delivered before that day. machine translation, not official **第四項** 施行日以後に提出する昭和四十三年分の給与所得に係る前項の源泉徴収票については、新規則別表第六（一）の備考２（１０）（イ）中「法第８４条第２項」とあるのは、「所得税法の一部を改正する法律（昭和４３年法律第２１号）附則第３条第１項の規定により読み替えられた法第８４条第２項第１号又は第２号」とする。 suppl-3439-17/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3439-17/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3439-17/par-4 With respect to the Withholding receipt set forth in the preceding paragraph for salary income for 1968 that is submitted on or after the Effective Date, the phrase "Article 84, paragraph (2) of the Act" in Note 2 (10) (a) of the Remarks to Appended Table VI (1) of the New Regulation is deemed to be replaced with "Article 84, paragraph (2), item (i) or (ii) of the Act as read pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act (Act No. 21 of 1968)". machine translation, not official --- ## Cites - suppl-3439-17/par-2: 新規則第十四条 → 所得税法施行規則 第十四条 (Article 14), art-14 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-14 · https://japanlaw.org/l/340M50000040011/art-14 - suppl-3439-17/par-3: 新規則第九十条 → 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-3439-17/par-3: 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-3439-17/par-3: 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/ja/income-tax-act/art-220 · https://japanlaw.org/l/340AC0000000033/art-220 - suppl-3439-17/par-3: 同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/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1 - suppl-3439-17/par-3: 同法第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1 - suppl-3439-17/par-4: 前項 → 所得税法施行規則 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-3439-17/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3439-17/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3439-17/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3439-17/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3439-17/par-4 --- ## 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-20261027T143811-080, 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-20261027T143811-080, 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