# 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-3519-6. 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-3519-6` - 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-3519-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3519-6 - 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 昭和五一年三月三一日大蔵省令第六号 suppl-3519-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3519-6 · https://japanlaw.org/l/340M50000040011/suppl-3519-6 **第一項** この省令は、昭和五十一年四月一日から施行する。 suppl-3519-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3519-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3519-6/par-1 This Ministerial Order comes into effect as of April 1, 1976. 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。）第四十七条の二の規定は、昭和五十一年分以後の所得税について適用し、昭和五十年分以前の所得税については、なお従前の例による。 suppl-3519-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3519-6/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3519-6/par-2 The provisions of Article 47-2 of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as "the New Regulation") apply to income tax for 1976 and thereafter, and for income tax for 1975 and earlier, the provisions then in force continue to govern. machine translation, not official **第三項** 新規則別表第三（一）から別表第三（五）まで及び別表第五（十六）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）又は第二百二十五条第一項（支払調書）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及び調書について適用し、同日前に添付し、又は提出するこれらの計算書及び調書については、なお従前の例による。 suppl-3519-6/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3519-6/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3519-6/par-3 The forms prescribed in Appended Table III (1) through Appended Table III (5) and Appended Table V (16) of the New Regulation apply to the statements and reports prescribed in Article 220 (Procedures for Payment of Income Taxes Subject to Withholding) or Article 225, paragraph (1) (Payment Reports) of the Income Tax Act that are attached or submitted pursuant to those provisions on or after the date this Ministerial Order comes into effect, and for those statements and reports that are attached or submitted before that date, the provisions then in force continue to govern. machine translation, not official **第四項** 前項に規定する書式は、当分の間、改正前の所得税法施行規則の相当の規定に定める書式をもつてこれに代えることができる。 suppl-3519-6/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3519-6/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3519-6/par-4 For the time being, the forms prescribed in the preceding paragraph may be replaced with the forms prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act before the amendment. machine translation, not official --- ## Cites - suppl-3519-6/par-2: 第四十七条の二 → 所得税法施行規則 第四十七条の二 (Article 47-2), art-47-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2 · https://japanlaw.org/l/340M50000040011/art-47-2 - suppl-3519-6/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-3519-6/par-3: 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-3519-6/par-4: 前項 → 所得税法施行規則 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-3519-6/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3519-6/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3519-6/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3519-6/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3519-6/par-4 --- ## 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