# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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- 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-3489-22`
- 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-3489-22
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3489-22
- 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.

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## 附　則 昭和四八年四月七日大蔵省令第二二号
<sup>suppl-3489-22 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3489-22 · https://japanlaw.org/l/340M50000040011/suppl-3489-22</sup>

**第一項**  この省令は、公布の日から施行する。
<sup>suppl-3489-22/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3489-22/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3489-22/par-1</sup>
This Ministerial Order comes into effect as of the date of promulgation.
<sup>machine translation, not official</sup>

**第二項**  改正後の所得税法施行規則（以下「新規則」という。）の規定は、別段の定めがあるものを除き、昭和四十八年分以後の所得税について適用し、昭和四十七年分以前の所得税については、なお従前の例による。
<sup>suppl-3489-22/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3489-22/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3489-22/par-2</sup>
Except as otherwise provided, the provisions of the amended Regulation for Enforcement of the Income Tax Act (hereinafter referred to as the "New Regulation") apply to income tax for 1973 and subsequent years, and the provisions then in force continue to govern income tax for 1972 and earlier years.
<sup>machine translation, not official</sup>

**第三項**  新規則第百二条（申告書の公示の方法）の規定は、この省令の施行の日（以下「施行日」という。）以後に公示をする場合について適用する。
<sup>suppl-3489-22/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3489-22/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3489-22/par-3</sup>
The provisions of Article 102 (Method of Public Notice of Returns) of the New Regulation apply to the case where public notice is given on or after the day this Ministerial Order comes into effect (hereinafter referred to as the "Effective Date").
<sup>machine translation, not official</sup>

**第四項**  新規則第九十三条（給与等の源泉徴収票）の規定は、施行日以後に所得税法第二百二十六条第一項（源泉徴収票）の規定により提出する同項の源泉徴収票について適用し、同日前に提出する当該源泉徴収票については、なお従前の例による。
<sup>suppl-3489-22/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3489-22/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3489-22/par-4</sup>
The provisions of Article 93 (Withholding Receipts for Salary or Other Wage) of the New Regulation apply to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Income Tax Act that is submitted pursuant to that paragraph on or after the Effective Date, and for those Withholding receipts that are submitted before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3489-22/par-3: 新規則第百二条 → 所得税法施行規則 第百二条 (Article 102), art-102 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-102 · https://japanlaw.org/l/340M50000040011/art-102
- suppl-3489-22/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-3489-22/par-4: 所得税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

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## 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 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-081, 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