# 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-3579-57. 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-3579-57` - 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-3579-57 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3579-57 - 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 昭和五七年一〇月一日大蔵省令第五七号 suppl-3579-57 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3579-57 · https://japanlaw.org/l/340M50000040011/suppl-3579-57 **第一項** この省令は、公布の日から施行する。 suppl-3579-57/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3579-57/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3579-57/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別表第三（一）並びに別表第五（一）及び別表第五（十一）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）の規定により添付する同条の計算書及び同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調書について適用し、同日前に添付し、又は提出した当該計算書及び調書については、なお従前の例による。 suppl-3579-57/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3579-57/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3579-57/par-2 The forms specified in Appended Table III (1), Appended Table V (1) and Appended Table V (11) of the Regulation for Enforcement of the Income Tax Act as amended apply to the statement under Article 220 (Procedures for Payment of Income Taxes Subject to Withholding) of the Income Tax Act that is attached pursuant to the provisions of that Article, and to the report under Article 225, paragraph (1) (Payment Reports) of the Income Tax Act that is submitted pursuant to the provisions of that paragraph, on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern such statements and reports attached or submitted before that date. machine translation, not official --- ## Cites - suppl-3579-57/par-2: 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-3579-57/par-2: 同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 --- ## 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-20261027T143811-083, 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