# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-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: 第六条 (Supplementary Provisions, Article 6)（利子、配当等の支払調書の提出に関する経過措置） — address `suppl-3609-30/art-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-3609-30/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-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. --- ### 第六条（利子、配当等の支払調書の提出に関する経過措置） — Transitional Measures on the Submission of Payment Reports on Interest, Dividends, and Similar Income caption: machine translation, not official suppl-3609-30/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-6 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-6 **第一項** 新規則第八十二条（利子等の支払調書）及び第八十三条（配当等の支払調書）の規定は、施行日以後に支払の確定する新法第二百二十四条第一項及び第二項（利子、配当等の受領者の告知）に規定する利子等又は配当等（同項に規定する無記名の公社債の利子、無記名の株式の利益の配当又は無記名の貸付信託若しくは証券投資信託の受益証券に係る収益の分配にあつては、施行日以後に支払をする当該利子、利益の配当又は収益の分配）に係る新法第二百二十五条第一項（支払調書）に規定する調書について適用し、施行日前に支払の確定した改正法第二条（所得税法の一部改正）の規定による改正前の所得税法（以下「旧法」という。）第二百二十四条第一項及び第二項（利子、配当等の受領者の告知）に規定する利子等又は配当等（同項に規定する無記名の公社債の利子、無記名の株式の利益の配当又は無記名の貸付信託若しくは証券投資信託の受益証券に係る収益の分配にあつては、施行日前に支払をした当該利子、利益の配当又は収益の分配）に係る旧法第二百二十五条第一項（支払調書）に規定する調書については、なお従前の例による。 suppl-3609-30/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3609-30/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3609-30/art-6/par-1 The provisions of Article 82 (Payment Reports on Interest and Similar Income) and Article 83 (Payment Reports on Dividends and Similar Income) of the New Regulation apply to the reports prescribed in Article 225, paragraph (1) (Payment Reports) of the New Act relating to interest and similar income or dividends and similar income prescribed in Article 224, paragraphs (1) and (2) (Notice by Persons Receiving Interest, Dividends, and Similar Income) of the New Act for which payment is fixed on or after the Effective Date (in the case of interest on bearer public and corporate bonds, dividend of profits on bearer shares, or distribution of proceeds relating to beneficiary certificates of a bearer Loan Trust or Securities Investment Trust prescribed in Article 224, paragraph (2) of the New Act, that interest, dividend of profits or distribution of proceeds paid on or after the Effective Date), and the provisions then in force continue to govern the reports prescribed in Article 225, paragraph (1) (Payment Reports) of the Income Tax Act before amendment by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "Former Act") relating to interest and similar income or dividends and similar income prescribed in Article 224, paragraphs (1) and (2) (Notice by Persons Receiving Interest, Dividends, and Similar Income) of the Former Act for which payment was fixed before the Effective Date (in the case of interest on bearer public and corporate bonds, dividend of profits on bearer shares, or distribution of proceeds relating to beneficiary certificates of a bearer Loan Trust or Securities Investment Trust prescribed in Article 224, paragraph (2) of the Former Act, that interest, dividend of profits or distribution of proceeds paid before the Effective Date). machine translation, not official --- ## Cites - suppl-3609-30/art-6/par-1: 新規則第八十二条 → 所得税法施行規則 第八十二条 (Article 82), art-82 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82 · https://japanlaw.org/l/340M50000040011/art-82 - suppl-3609-30/art-6/par-1: 第八十三条 → 所得税法施行規則 第八十三条 (Article 83), art-83 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83 · https://japanlaw.org/l/340M50000040011/art-83 --- ## 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-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