# 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-3629-44. 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-3629-44` - 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-3629-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3629-44 - 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 昭和六二年九月二九日大蔵省令第四四号 suppl-3629-44 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-44 · https://japanlaw.org/l/340M50000040011/suppl-3629-44 **第一項** この省令は、昭和六十二年十月一日から施行する。 suppl-3629-44/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-44/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-44/par-1 This Ministerial Order comes into effect as of October 1, 1987. 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、昭和六十二年分以後の所得税について適用し、昭和六十一年分以前の所得税については、なお従前の例による。 suppl-3629-44/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-44/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-44/par-2 The provisions of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") apply, except as otherwise provided, to income tax for 1987 and thereafter, and the provisions then in force continue to govern income tax for 1986 and earlier. machine translation, not official **第三項** 新規則第九十三条第一項（給与等の源泉徴収票）の規定並びに新規則別表第三（三）及び別表第六（一）に定める書式は、この省令の施行の日以後に所得税法等の一部を改正する法律（昭和六十二年法律第九十六号）による改正後の所得税法（以下「新法」という。）第二百二十条（源泉徴収に係る所得税の納付）の規定により添付する同条の計算書及び新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、又は交付する同項の源泉徴収票について適用し、同日前に添付し、提出し、又は交付した当該計算書及び源泉徴収票については、なお従前の例による。 suppl-3629-44/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-44/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3629-44/par-3 The provisions of Article 93, paragraph (1) (Withholding Receipts for Salaries or Other Wages) of the New Regulation and the forms specified in Appended Table III (3) and Appended Table VI (1) of the New Regulation apply to the statement under Article 220 (Payment of Income Tax Relating to Withholding) of the Income Tax Act as amended by the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987) (hereinafter referred to as the "New Act") that is attached pursuant to the provisions of Article 220 of the New Act, and to the Withholding receipt under Article 226, paragraph (1) (Withholding Receipts) of the New Act that is submitted or delivered 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 Withholding receipts that were attached, submitted or delivered before that date. machine translation, not official **第四項** 昭和六十二年分の所得税に係る新規則別表第六（一）に定める書式は、改正前の所得税法施行規則別表第六（一）に定める書式をもつてこれに代えることができる。この場合において、新法第百九十条第二号（年末調整）の規定により給与所得控除後の給与等の金額から控除した同号ニに規定する配偶者特別控除の額に相当する金額があるときは、当該書式の摘要の欄に当該金額及び同号ニに規定する配偶者の合計所得金額又はその見積額のうち新法第八十三条の二第一項第一号ロに規定する給与所得等の金額又はその見積額を記載するものとする。 suppl-3629-44/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-44/par-4 · https://japanlaw.org/l/340M50000040011/suppl-3629-44/par-4 The form prescribed in Appended Table VI (1) of the New Regulation for income tax for 1987 may be replaced with the form prescribed in Appended Table VI (1) of the Regulation for Enforcement of the Income Tax Act before the amendment. In this case, if there is an amount corresponding to the amount of the special spousal deduction prescribed in Article 190, item (ii), (d) (Year-End Adjustment) of the New Act that has been deducted pursuant to the provisions of that item from the amount of the salary or other wage after the salary income deduction, that amount, and, of the total income of the spouse prescribed in (d) of that item or its estimated amount, the amount of income from salary, etc. prescribed in Article 83-2, paragraph (1), item (i), (b) of the New Act or its estimated amount, are to be entered in the Description column of that form. machine translation, not official --- ## Cites - suppl-3629-44/par-3: 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-3629-44/par-3: 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 --- ## 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-20261027T143811-084, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-085, 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