# 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-3509-8. 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-3509-8` - 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-3509-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3509-8 - 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 昭和五〇年三月三一日大蔵省令第八号 suppl-3509-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3509-8 · https://japanlaw.org/l/340M50000040011/suppl-3509-8 **第一項** この省令は、昭和五十年四月一日から施行する。 suppl-3509-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3509-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3509-8/par-1 This Ministerial Order comes into effect as of April 1, 1975. 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、昭和五十年分以後の所得税について適用し、昭和四十九年分以前の所得税については、なお従前の例による。 suppl-3509-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3509-8/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3509-8/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 1975 and thereafter, and for income tax for 1974 and earlier, the provisions then in force continue to govern. machine translation, not official **第三項** 所得税法施行令の一部を改正する政令（昭和五十年政令第五十七号）附則第六条（特定の損失等に充てるための負担金の必要経費算入）に規定する大蔵省令で定めるものは、改正前の所得税法施行規則（以下「旧規則」という。）第三十六条の四第一項（農畜産物の価格安定等のための負担金）の規定により国税庁長官の認定を受けた法人の同項の規定に規定する業務に係る資金とする。 suppl-3509-8/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3509-8/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3509-8/par-3 The item specified by Ministry of Finance Order as prescribed in Article 6 (Inclusion in Necessary Expenses of Contributions to Cover Specified Losses, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 57 of 1975) is the funds pertaining to the business prescribed in Article 36-4, paragraph (1) (Contributions for Stabilization, etc. of Prices of Agricultural and Livestock Products) of the Regulation for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as "the Former Regulation") of a corporation that has received certification from the Commissioner of the National Tax Agency under that paragraph. machine translation, not official **第四項** 新規則第八十四条第二項（報酬、料金等の支払調書）、第八十六条第二項（生命保険金等の支払調書）、第八十七条第二項（損害保険の満期返戻金等の支払調書）、第八十八条第二項（損害保険代理報酬の支払調書）、第八十九条第二項（非居住者等の所得の支払調書）及び第九十条第二項（不動産所得等の支払調書）並びに第九十三条第二項（給与等の源泉徴収票）の規定は、この省令の施行の日（以下「施行日」という。）以後に所得税法第二百二十五条第一項（支払調書）又は第二百二十六条第一項（源泉徴収票）の規定により提出し、又は交付するこれらの規定に規定する調書又は源泉徴収票について適用し、施行日前に提出し、又は交付したこれらの調書又は源泉徴収票については、なお従前の例による。 suppl-3509-8/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3509-8/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3509-8/par-4 The provisions of Article 84, paragraph (2) (Payment Reports on Remuneration, Fees, etc.), Article 86, paragraph (2) (Payment Reports on Life Insurance Proceeds, etc.), Article 87, paragraph (2) (Payment Reports on Maturity Refunds, etc. of Casualty Insurance), Article 88, paragraph (2) (Payment Reports on Casualty Insurance Agency Fees), Article 89, paragraph (2) (Payment Reports on Income of Nonresidents, etc.), and Article 90, paragraph (2) (Payment Reports on Real Property Income, etc.), and Article 93, paragraph (2) (Withholding Receipts for Salary or Other Wage) of the New Regulation apply to the reports or Withholding receipts prescribed in Article 225, paragraph (1) (Payment Reports) or Article 226, paragraph (1) (Withholding Receipts) of the Income Tax Act that are submitted or delivered pursuant to those provisions on or after the date this Ministerial Order comes into effect (hereinafter referred to as "the Effective Date"), and for those reports or Withholding receipts that were submitted or delivered before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第五項** 新規則別表第三（二）、別表第三（四）、別表第三（五）、別表第四（二）、別表第五（二）、別表第五（十六）及び別表第七に定める書式は、施行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）、第二百二十四条第一項（無記名公社債の利子等の受領者の告知）、第二百二十五条第一項（支払調書）及び第二百二十七条（信託に関する計算書）の規定により添付し、又は提出するこれらの規定に規定する計算書、告知書及び調書について適用し、施行日前に添付し、又は提出したこれらの計算書、告知書及び調書については、なお従前の例による。 suppl-3509-8/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3509-8/par-5 · https://japanlaw.org/l/340M50000040011/suppl-3509-8/par-5 The forms prescribed in Appended Table III (2), Appended Table III (4), Appended Table III (5), Appended Table IV (2), Appended Table V (2), Appended Table V (16), and Appended Table VII of the New Regulation apply to the statements, paper-based notices, and reports prescribed in Article 220 (Procedures for Payment of Income Taxes Subject to Withholding), Article 224, paragraph (1) (Notice by Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds), Article 225, paragraph (1) (Payment Reports), and Article 227 (Statements on Trusts) of the Income Tax Act that are attached or submitted pursuant to those provisions on or after the Effective Date, and for those statements, paper-based notices, and reports that were attached or submitted before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3509-8/par-4: 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-3509-8/par-4: 第八十六条第二項 → 所得税法施行規則 第八十六条第二項 (Article 86, paragraph (2)), art-86/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-2 · https://japanlaw.org/l/340M50000040011/art-86/par-2 - suppl-3509-8/par-4: 第八十七条第二項 → 所得税法施行規則 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-87/par-2 · https://japanlaw.org/l/340M50000040011/art-87/par-2 - suppl-3509-8/par-4: 第八十八条第二項 → 所得税法施行規則 第八十八条第二項 (Article 88, paragraph (2)), art-88/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-88/par-2 · https://japanlaw.org/l/340M50000040011/art-88/par-2 - suppl-3509-8/par-4: 第八十九条第二項 → 所得税法施行規則 第八十九条第二項 (Article 89, paragraph (2)), art-89/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-89/par-2 · https://japanlaw.org/l/340M50000040011/art-89/par-2 - suppl-3509-8/par-4: 第九十条第二項 → 所得税法施行規則 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90/par-2 · https://japanlaw.org/l/340M50000040011/art-90/par-2 - suppl-3509-8/par-4: 第九十三条第二項 → 所得税法施行規則 第九十三条第二項 (Article 93, paragraph (2)), art-93/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-2 · https://japanlaw.org/l/340M50000040011/art-93/par-2 - suppl-3509-8/par-4: 所得税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-3509-8/par-4: 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-3509-8/par-5: 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-3509-8/par-5: 第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act/art-224/par-1 · https://japanlaw.org/l/340AC0000000033/art-224/par-1 - suppl-3509-8/par-5: 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-3509-8/par-5: 第二百二十七条 → 所得税法 第二百二十七条 (Article 227), art-227 — https://japanlaw.org/ja/income-tax-act/art-227 · https://japanlaw.org/l/340AC0000000033/art-227 --- ## 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