# 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-3449-24. 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-3449-24` - 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-3449-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3449-24 - 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 昭和四四年四月八日大蔵省令第二四号 suppl-3449-24 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3449-24 · https://japanlaw.org/l/340M50000040011/suppl-3449-24 **第一項** この省令は、公布の日から施行する。 suppl-3449-24/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3449-24/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3449-24/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（以下「新規則」という。）第三十四条第二項（増加償却割合の計算等）の規定は、昭和四十四年分以後の所得税について適用し、昭和四十三年分以前の所得税については、なお従前の例による。 suppl-3449-24/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3449-24/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3449-24/par-2 The provisions of Article 34, paragraph (2) (Calculation of Additional Depreciation Ratio, etc.) of the amended Regulation for Enforcement of the Income Tax Act (hereinafter referred to as the "New Regulation") apply to income tax for 1969 and subsequent years, and the provisions then in force continue to govern income tax for 1968 and earlier years. machine translation, not official **第三項** 新規則第九十三条（給与等の源泉徴収票）の規定並びに別表第三（一）及び別表第六（一）に定める書式は、この省令の施行の日以後に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）の規定により添附する同条の計算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、又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、又は交付する当該計算書及び源泉徴収票については、なお従前の例による。 suppl-3449-24/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3449-24/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3449-24/par-3 The provisions of Article 93 (Withholding Receipt for a salary or other wage) of the New Regulation, and the forms prescribed in Appended Table III (1) 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 that is attached pursuant to the provisions of that Article 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, and the provisions then in force continue to govern those statements and Withholding receipts that are attached, submitted or delivered before that day. machine translation, not official --- ## Cites - suppl-3449-24/par-2: 第三十四条第二項 → 所得税法施行規則 第三十四条第二項 (Article 34, paragraph (2)), art-34/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-2 · https://japanlaw.org/l/340M50000040011/art-34/par-2 - suppl-3449-24/par-3: 新規則第九十三条 → 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-3449-24/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-3449-24/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 --- ## 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