# 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-3499-25. 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-3499-25` - 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-3499-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3499-25 - 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 昭和四九年三月三〇日大蔵省令第二五号 suppl-3499-25 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3499-25 · https://japanlaw.org/l/340M50000040011/suppl-3499-25 **第一項** この省令は、昭和四十九年四月一日から施行する。 suppl-3499-25/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3499-25/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3499-25/par-1 This Ministerial Order comes into effect as of April 1, 1974. 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。）の規定は、別段の定めがあるものを除き、昭和四十九年分以後の所得税について適用し、昭和四十八年分以前の所得税については、なお従前の例による。 suppl-3499-25/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3499-25/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3499-25/par-2 Except as otherwise provided, the provisions of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as "the New Regulation") apply to income tax for 1974 and thereafter, and for income tax for 1973 and earlier, the provisions then in force continue to govern. machine translation, not official **第三項** 新規則第三十六条の三第三項（青色専従者給与に関する届出書の記載事項等）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青色事業専従者を有することとなつた場合について適用し、同日前に当該青色事業専従者を有することとなつた場合については、なお従前の例による。 suppl-3499-25/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3499-25/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3499-25/par-3 The provisions of Article 36-3, paragraph (3) (Matters to Be Stated in the Written Notification Concerning Salary of Relatives Employed Only by a Blue-Return Filer, etc.) of the New Regulation apply to the case where a person has come to have a relative employed only by a blue-return filer prescribed in that paragraph on or after the date this Ministerial Order comes into effect (hereinafter referred to as "the Effective Date"), and for the case where a person has come to have that relative employed only by a blue-return filer before that date, the provisions then in force continue to govern. machine translation, not official **第四項** 新規則第五十五条第四号（青色申告承認申請書の記載事項）の規定は、昭和五十年一月一日以後に所得税法第百四十四条（青色申告の承認の申請）の規定により提出する同条に規定する申請書について適用し、同日前に提出する当該申請書については、なお従前の例による。 suppl-3499-25/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3499-25/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3499-25/par-4 The provisions of Article 55, item (iv) (Matters to Be Stated in the Written Application for Approval to File a Blue Return) of the New Regulation apply to the written application prescribed in Article 144 (Application for Approval to File a Blue Return) of the Income Tax Act that is submitted pursuant to that Article on or after January 1, 1975, and for those written applications that are submitted before that date, the provisions then in force continue to govern. machine translation, not official **第五項** 昭和四十九年分の所得税につき所得税法及び災害被害者の租税の減免、徴収猶予等に関する法律の一部を改正する法律（昭和四十九年法律第十五号）附則第三条第二項（昭和四十九年分の所得税の所得控除等及び税額の計算に係る特例）の規定により読み替えられた所得税法第八十四条第一項（扶養控除）に規定する二十二万五千円の控除の適用を受ける者（以下「扶養控除額の特例適用者」という。）が同法第百九十四条第一項（給与所得者の扶養控除等申告書）の規定により提出する同項の申告書には、同項各号に掲げる事項のほか、その適用を受ける旨を記載するものとする。 suppl-3499-25/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3499-25/par-5 · https://japanlaw.org/l/340M50000040011/suppl-3499-25/par-5 With respect to income tax for 1974, in the return prescribed in Article 194, paragraph (1) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Income Tax Act that is submitted pursuant to that paragraph by a person who is subject to the deduction of 225,000 yen prescribed in Article 84, paragraph (1) (Deduction for Dependents) of the Income Tax Act as read pursuant to Article 3, paragraph (2) (Special Provisions on Income Deductions, etc. and the Calculation of Tax Amounts for Income Tax for 1974) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act and the Act on Reduction, Exemption, Deferment of Collection, etc. of Taxes of Disaster Victims (Act No. 15 of 1974) (hereinafter referred to as "person eligible for the special dependent deduction amount"), a statement to the effect that the deduction applies is to be made, in addition to the matters set forth in the items of Article 194, paragraph (1) of the Income Tax Act. machine translation, not official **第六項** 新規則第八十四条第二項（報酬、料金の支払調書）及び第八十五条第二項（匿名組合契約等の利益の分配の支払調書）の規定は、施行日以後に所得税法第二百二十五条第一項第三号及び第七号（支払調書）の規定により提出する同項の調書について適用し、同日前に提出する当該調書については、なお従前の例による。 suppl-3499-25/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3499-25/par-6 · https://japanlaw.org/l/340M50000040011/suppl-3499-25/par-6 The provisions of Article 84, paragraph (2) (Payment Reports on Remuneration and Fees) and Article 85, paragraph (2) (Payment Reports on Distribution of Proceeds Under Silent Partnership Contracts, etc.) of the New Regulation apply to the reports prescribed in Article 225, paragraph (1) of the Income Tax Act that are submitted pursuant to Article 225, paragraph (1), items (iii) and (vii) (Payment Reports) of the Income Tax Act on or after the Effective Date, and for those reports that are submitted before that date, the provisions then in force continue to govern. machine translation, not official **第七項** 新規則第九十三条第一項（給与等の源泉徴収票）の規定及び別表第六の（一）に定める書式は、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）の規定により提出し、若しくは交付する同項の源泉徴収票（以下「源泉徴収票」という。）について適用し、同日前に提出し、又は交付する源泉徴収票については、なお従前の例による。 suppl-3499-25/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3499-25/par-7 · https://japanlaw.org/l/340M50000040011/suppl-3499-25/par-7 The provisions of Article 93, paragraph (1) (Withholding Receipts for Salary or Other Wage) of the New Regulation and the form prescribed in Appended Table VI (1) apply to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Income Tax Act that is submitted or delivered pursuant to that paragraph on or after the Effective Date (hereinafter referred to as "Withholding receipt"), and for Withholding receipts that are submitted or delivered before that date, the provisions then in force continue to govern. machine translation, not official **第八項** 扶養控除額の特例適用者の昭和四十九年分の所得税に係る源泉徴収票には、新規則第九十三条第一項各号に掲げる事項のほか、扶養控除額の特例適用者である旨を記載するものとする。 suppl-3499-25/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3499-25/par-8 · https://japanlaw.org/l/340M50000040011/suppl-3499-25/par-8 In the Withholding receipt of a person eligible for the special dependent deduction amount pertaining to income tax for 1974, a statement to the effect that the person is a person eligible for the special dependent deduction amount is to be made, in addition to the matters set forth in the items of Article 93, paragraph (1) of the New Regulation. machine translation, not official **第九項** 新規則第九十七条第二項（名義人受領の配当所得の調書）の規定は、施行日以後に所得税法第二百二十八条（名義人受領の配当所得の調書）の規定により提出する同条の調書について適用し、同日前に提出する当該調書については、なお従前の例による。 suppl-3499-25/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3499-25/par-9 · https://japanlaw.org/l/340M50000040011/suppl-3499-25/par-9 The provisions of Article 97, paragraph (2) (Reports on Dividend Income Received by the Person of Record) of the New Regulation apply to the report prescribed in Article 228 (Reports on Dividend Income Received by the Person of Record) of the Income Tax Act that is submitted pursuant to that Article on or after the Effective Date, and for those reports that are submitted before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3499-25/par-4: 新規則第五十五条第四号 → 所得税法施行規則 第五十五条第一項第四号 (Article 55, paragraph (1), item (iv)), art-55/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-55/par-1/item-4 - suppl-3499-25/par-4: 所得税法第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/ja/income-tax-act/art-144 · https://japanlaw.org/l/340AC0000000033/art-144 - suppl-3499-25/par-5: 所得税法第八十四条第一項 → 所得税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act/art-84/par-1 · https://japanlaw.org/l/340AC0000000033/art-84/par-1 - suppl-3499-25/par-5: 同法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/ja/income-tax-act/art-194/par-1 · https://japanlaw.org/l/340AC0000000033/art-194/par-1 - suppl-3499-25/par-6: 新規則第八十四条第二項 → 所得税法施行規則 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84/par-2 · https://japanlaw.org/l/340M50000040011/art-84/par-2 - suppl-3499-25/par-6: 第八十五条第二項 → 所得税法施行規則 第八十五条第二項 (Article 85, paragraph (2)), art-85/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85/par-2 · https://japanlaw.org/l/340M50000040011/art-85/par-2 - suppl-3499-25/par-6: 所得税法第二百二十五条第一項第三号 → 所得税法 第二百二十五条第一項第三号 (Article 225, paragraph (1), item (iii)), art-225/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-3 - suppl-3499-25/par-6: 第七号 → 所得税法 第二百二十五条第一項第七号 (Article 225, paragraph (1), item (vii)), art-225/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-7 - suppl-3499-25/par-6: 同項 → 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-3499-25/par-7: 新規則第九十三条第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1 - suppl-3499-25/par-7: 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 - suppl-3499-25/par-8: 新規則第九十三条第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1 - suppl-3499-25/par-9: 新規則第九十七条第二項 → 所得税法施行規則 第九十七条第二項 (Article 97, paragraph (2)), art-97/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-2 · https://japanlaw.org/l/340M50000040011/art-97/par-2 - suppl-3499-25/par-9: 所得税法第二百二十八条 → 所得税法 第二百二十八条 (Article 228), art-228 — https://japanlaw.org/ja/income-tax-act/art-228 · https://japanlaw.org/l/340AC0000000033/art-228 --- ## 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-20261027T143811-081, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-004, 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