# 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-3479-54. 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-3479-54` - 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-3479-54 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3479-54 - 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 昭和四七年六月一九日大蔵省令第五四号 suppl-3479-54 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3479-54 · https://japanlaw.org/l/340M50000040011/suppl-3479-54 **第一項** この省令は、公布の日から施行する。 suppl-3479-54/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3479-54/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3479-54/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。）第三十四条第一項（増加償却割合の計算等）の規定は、昭和四十七年分以後の所得税について適用し、昭和四十六年分以前の所得税については、なお従前の例による。 suppl-3479-54/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3479-54/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3479-54/par-2 The provisions of Article 34, paragraph (1) (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 1972 and subsequent years, and the provisions then in force continue to govern income tax for 1971 and earlier years. machine translation, not official **第三項** 新規則第六十三条第一項（帳簿書類の整理保存）の規定は、この省令の施行の日（以下「施行日」という。）以後に同項に規定する保存をする場合について適用する。 suppl-3479-54/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3479-54/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3479-54/par-3 The provisions of Article 63, paragraph (1) (Organization and Retention of Books and Documents) of the New Regulation apply to the case where the retention prescribed in that paragraph is made on or after the day this Ministerial Order comes into effect (hereinafter referred to as the "Effective Date"). machine translation, not official **第四項** 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一（四）、別表第三（一）、別表第三（四）、別表第五（十七）及び別表第六（一）に定める書式は、施行日以後に所得税法施行令の一部を改正する政令（昭和四十七年政令第二百二十七号）による改正後の所得税法施行令（以下「新令」という。）第四十一条第二項の規定により提出する申告書並びに所得税法（以下「法」という。）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、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支払調書及び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、又は交付する当該申告書、計算書、支払調書及び源泉徴収票については、なお従前の例による。 suppl-3479-54/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3479-54/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3479-54/par-4 The provisions of Article 93 (Withholding Receipt for a salary or other wage) of the New Regulation, and the forms prescribed in Appended Table I (4), Appended Table III (1), Appended Table III (4), Appended Table V (17) and Appended Table VI (1), apply to the return that is submitted pursuant to the provisions of Article 41, paragraph (2) of the Order for Enforcement of the Income Tax Act as amended by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 227 of 1972) (hereinafter referred to as the "New Order"), the statement set forth in Article 220 (Procedures for Payment of Withheld Income Taxes) of the Income Tax Act (hereinafter referred to as the "Act") that is attached pursuant to the provisions of that Article, the payment report set forth in Article 225, paragraph (1) (Payment Reports) of the 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 the Act that is submitted or delivered pursuant to the provisions of that paragraph, on or after the Effective Date, and the provisions then in force continue to govern those returns, statements, payment reports and Withholding receipts that are attached, submitted or delivered before that day. machine translation, not official **第五項** 所得税法の一部を改正する法律（昭和四十七年法律第七十六号）による改正後の所得税法第二百四条第一項第一号（源泉徴収義務）又は新令第三百二十条第一項（報酬、料金、契約金又は賞金に係る源泉徴収）若しくは第三項に規定する工業所有権その他の技術に関する権利、特別の技術による生産方式若しくはこれらに準ずるものの使用料又は写真製版用写真原板の修整、写真植字、雑誌、広告その他の印刷物に掲載するための写真若しくはプロボウラーの報酬若しくは料金に係る新規則別表第三（五）及び別表第五（九）に定める書式は、昭和四十七年八月一日以後に支払うべきこれらの報酬又は料金について適用する。 suppl-3479-54/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3479-54/par-5 · https://japanlaw.org/l/340M50000040011/suppl-3479-54/par-5 The forms prescribed in Appended Table III (5) and Appended Table V (9) of the New Regulation pertaining to the royalties for industrial property rights and other rights concerning technology, production methods based on special technology, or anything equivalent to these, or the remuneration or fees for retouching of original photographic plates for photoengraving, for phototypesetting, for photographs to be published in magazines, advertisements and other printed matter, or for professional bowlers, that are prescribed in Article 204, paragraph (1), item (i) (Obligation to Withhold Taxes) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act (Act No. 76 of 1972) or in Article 320, paragraph (1) (Withholding of Taxes on Remuneration, Fees, Contract Money, or Prizes) or paragraph (3) of the New Order apply to such remuneration or fees that are to be paid on or after August 1, 1972. machine translation, not official --- ## Cites - suppl-3479-54/par-2: 第三十四条第一項 → 所得税法施行規則 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-1 · https://japanlaw.org/l/340M50000040011/art-34/par-1 - suppl-3479-54/par-3: 新規則第六十三条第一項 → 所得税法施行規則 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-63/par-1 · https://japanlaw.org/l/340M50000040011/art-63/par-1 - suppl-3479-54/par-4: 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-3479-54/par-4: 別表第一 → 所得税法施行規則 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/appdx-1 · https://japanlaw.org/l/340M50000040011/appdx-1 - suppl-3479-54/par-4: 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-3479-54/par-4: 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-3479-54/par-4: 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-3479-54/par-5: 所得税法第二百四条第一項第一号 → 所得税法 第二百四条第一項第一号 (Article 204, paragraph (1), item (i)), art-204/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-204/par-1/item-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