# 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-3629-68. 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-3629-68` - 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-3629-68 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3629-68 - 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 昭和六二年一二月三日大蔵省令第六八号 suppl-3629-68 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68 · https://japanlaw.org/l/340M50000040011/suppl-3629-68 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3629-68/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-1 **第一項** この省令は、昭和六十三年四月一日から施行する。 suppl-3629-68/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-1/par-1 This Ministerial Order comes into effect as of April 1, 1988. machine translation, not official ### 第二条（内国法人が支払を受ける利子等に対する所得税の課税に関する経過措置） — Transitional Measures Concerning Imposition of Income Tax on Interest, etc. Received by Domestic Corporations caption: machine translation, not official suppl-3629-68/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-2 **第一項** 所得税法施行令の一部を改正する政令（昭和六十二年政令第三百八十七号。以下「改正令」という。）附則第二条第一項（内国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置）に規定する大蔵省令で定めるものは、改正後の所得税法施行令第三十二条第二号又は第三号（金融機関等の範囲）に掲げる者が受入れをする預貯金で普通預金又は普通貯金に相当するものとする。 suppl-3629-68/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-2/par-1 The matter specified by Ministry of Finance Order as prescribed in Article 2, paragraph (1) (Transitional Measures Concerning Imposition of Income Tax on Interest, etc. or Compensation for Periodic Deposits, etc. Received by Domestic Corporations) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 387 of 1987; hereinafter referred to as the "Amending Order") is Deposits and Savings, accepted by a person listed in Article 32, item (ii) or (iii) (Scope of Financial Institutions, etc.) of the Order for Enforcement of the Income Tax Act after the amendment, that correspond to ordinary deposits or ordinary savings. machine translation, not official ### 第三条（児童又は生徒の預貯金の利子等につき課税を受けないための手続等に関する経過措置） — Transitional Measures Concerning Procedures, etc. for Not Being Taxed on Interest and Similar Income from Deposits and Savings of Children or Students caption: machine translation, not official suppl-3629-68/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-3 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-3 **第一項** 改正後の所得税法施行規則（以下「新規則」という。）第二条第一項（児童又は生徒の預貯金の利子等につき課税を受けないための手続等）の規定は、この省令の施行の日（以下「施行日」という。）以後に同項に規定する預貯金等の同項に規定する預入等をする場合について適用し、施行日前に改正前の所得税法施行規則（以下「旧規則」という。）第二条第一項（児童又は生徒の預貯金の利子等につき課税を受けないための手続等）に規定する預貯金等の同項に規定する預入等をした場合については、なお従前の例による。 suppl-3629-68/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-3/par-1 The provisions of Article 2, paragraph (1) (Procedures, etc. for Not Being Taxed on Interest, etc. on Deposits and Savings of Children or Students) of the amended Regulation for Enforcement of the Income Tax Act (hereinafter referred to as the "New Regulation") apply to the case where the placement, etc. prescribed in that paragraph of the deposits and similar savings prescribed in that paragraph is made on or after the day this Ministerial Order comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the case where the placement, etc. prescribed in Article 2, paragraph (1) (Procedures, etc. for Not Being Taxed on Interest, etc. on Deposits and Savings of Children or Students) of the Regulation for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Regulation") of the deposits and similar savings prescribed in that paragraph was made before the Effective Date. machine translation, not official ### 第四条（老人等の郵便貯金の利子所得の非課税等に関する経過措置） — Transitional Measures Concerning Nontaxability, etc. of Interest Income from Postal Savings of Elderly Persons or Similar Persons caption: machine translation, not official suppl-3629-68/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-4 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-4 **第一項** 新規則別表第一（一）から別表第一（三）までに定める書式は、施行日以後に提出する新規則第三条の十三（非課税郵便貯金申込書等の書式）に規定する申込書又は届出書について適用する。 suppl-3629-68/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-4/par-1 The forms prescribed in Appended Table I (1) through Appended Table I (3) of the New Regulation apply to the application form or written notification prescribed in Article 3-13 (Forms of Applications for Tax-Exempt Postal Savings, etc.) of the New Regulation that is submitted on or after the Effective Date. machine translation, not official **第二項** 改正令附則第四条第三項（老人等の郵便貯金の利子所得の非課税等に関する経過措置）に規定する大蔵省令で定める預入は、次の各号のいずれかに該当する預入とする。 suppl-3629-68/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-4/par-2 The placement specified by Ministry of Finance Order as prescribed in Article 4, paragraph (3) (Transitional Measures Concerning Nontaxability, etc. of Interest Income from Postal Savings of Elderly Persons or Similar Persons) of the Supplementary Provisions of the Amending Order is a placement that falls under any of the following items: machine translation, not official **一** 恩給及び年金の振替預入その他現金又は郵便貯金法（昭和二十二年法律第百四十四号）第三十四条第一項（証券等による預入）に規定する証券若しくは証書をもつてする預入以外の預入 suppl-3629-68/art-4/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-4/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-4/par-2/item-1 Placements by transfer of retirement packages and pensions and other placements other than those made in cash or with the Securities or certificates prescribed in Article 34, paragraph (1) (Placement by Securities, etc.) of the Postal Savings Act (Act No. 144 of 1947); machine translation, not official **二** 郵便貯金規則（昭和二十三年逓信省令第十七号）第五十条の二第一項（給与の支払をする者による預入）の規定による同項の給与金の預入 suppl-3629-68/art-4/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-4/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-4/par-2/item-2 The placement of the salary prescribed in Article 50-2, paragraph (1) (Placement by a Person Who Pays Salary) of the Postal Savings Regulations (Ministry of Communications Order No. 17 of 1948) pursuant to the provisions of that paragraph. machine translation, not official **第三項** 改正令附則第四条第三項に規定する大蔵省令で定める預入は、郵便貯金規則第四十一条第一項（機械預入）に規定する自動預払機による預入とする。 suppl-3629-68/art-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-4/par-3 The placement specified by Ministry of Finance Order as prescribed in Article 4, paragraph (3) of the Supplementary Provisions of the Amending Order is a placement made by the automated teller machine prescribed in Article 41, paragraph (1) (Machine Placement) of the Postal Savings Regulations. machine translation, not official ### 第五条（老人等の少額預金の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits Held by Elderly Persons or Similar Persons caption: machine translation, not official suppl-3629-68/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-5 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-5 **第一項** 新規則別表第二（一）から別表第二（六）までに定める書式は、施行日以後に提出する新規則第十五条（非課税貯蓄申告書等の書式）に規定する申告書又は申込書について適用する。この場合において、これらの申告書又は申込書の書式を旧規則に定める当該申告書又は申込書の書式によることにつきやむを得ない事情があるときは、新規則別表第二（一）から別表第二（六）までに準じて記載した当該申告書又は申込書をもつてこれに代えることができる。 suppl-3629-68/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-5/par-1 The forms prescribed in Appended Table II (1) through Appended Table II (6) of the New Regulation apply to the statement or application form prescribed in Article 15 (Forms of Statements of Tax-Exempt Savings, etc.) of the New Regulation that is submitted on or after the Effective Date. In this case, where there are unavoidable circumstances for using the form of such statement or application form prescribed in the Former Regulation, the statement or application form in which entries have been made in accordance with Appended Table II (1) through Appended Table II (6) of the New Regulation may be used in place of it. machine translation, not official **第二項** 附則第二条（内国法人が支払を受ける利子等に対する所得税の課税に関する経過措置）の規定は、改正令附則第五条第三項（老人等の少額預金の利子所得等の非課税に関する経過措置）に規定する大蔵省令で定めるものについて準用する。 suppl-3629-68/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-5/par-2 The provisions of Article 2 (Transitional Measures Concerning Imposition of Income Tax on Interest, etc. Received by Domestic Corporations) of the Supplementary Provisions apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 5, paragraph (3) (Transitional Measures Concerning Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits Held by Elderly Persons or Similar Persons) of the Supplementary Provisions of the Amending Order. machine translation, not official **第三項** 改正令附則第五条第六項に規定する大蔵省令で定める預入は、前条第二項又は第三項に規定する預入に相当する預入等とする。 suppl-3629-68/art-5/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-5/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-5/par-3 The placements specified by Ministry of Finance Order as prescribed in Article 5, paragraph (6) of the Supplementary Provisions of the Amending Order are placements, etc. equivalent to the placements prescribed in paragraph (2) or (3) of the preceding Article. machine translation, not official ### 第六条（支払調書の提出に関する経過措置） — Transitional Measures Concerning Submission of Payment Reports caption: machine translation, not official suppl-3629-68/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-6 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-6 **第一項** 新規則第八十二条（利子等の支払調書）並びに第八十三条第二項及び第三項（配当等の支払調書）の規定は、施行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）第二条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第二百二十五条第一項（支払調書）の規定により提出する調書について適用し、施行日前に提出した調書については、なお従前の例による。 suppl-3629-68/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-6/par-1 The provisions of Article 82 (Payment Report on Interest and Similar Income) and Article 83, paragraphs (2) and (3) (Payment Report on Dividends and Similar Income) of the New Regulation apply to the reports that are submitted on or after the Effective Date pursuant to the provisions of Article 225, paragraph (1) (Payment Reports) of the Income Tax Act as amended by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987) (hereinafter referred to as the "New Act"), and the provisions then in force continue to govern the reports that were submitted before the Effective Date. machine translation, not official ### 第七条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-3629-68/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-7 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-7 **第一項** 新規則別表第三（一）から別表第三（六）まで、別表第五（一）、別表第五（二）、別表第五（四）及び別表第五（十一）から別表第五（二十六）までに定める書式は、施行日以後に新法第二百二十条（源泉徴収に係る所得税の納付手続）及び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、施行日前に添付し、又は提出した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-3629-68/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-7/par-1 The forms prescribed in Appended Table III (1) through Appended Table III (6), Appended Table V (1), Appended Table V (2), Appended Table V (4) and Appended Table V (11) through Appended Table V (26) of the New Regulation apply to the statements and reports set forth in Article 220 (Procedures for Payment of Withheld Income Taxes) and Article 225, paragraph (1) (Payment Reports) of the New Act that are attached or submitted pursuant to those provisions on or after the Effective Date, and the provisions then in force continue to govern those statements and reports that were attached or submitted before the Effective Date. machine translation, not official **第二項** 前項に規定する書式は、当分の間、旧規則の相当の規定に定める計算書又は調書に新規則別表第三（一）から別表第三（五）まで、別表第五（一）、別表第五（二）、別表第五（四）、別表第五（十一）及び別表第五（十三）から別表第五（二十六）までに準じて、記載したものをもつてこれに代えることができる。 suppl-3629-68/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-7/par-2 The forms prescribed in the preceding paragraph may, for the time being, be replaced with the statement or report prescribed in the corresponding provision of the Former Regulation, with entries made in accordance with Appended Table III (1) through Appended Table III (5), Appended Table V (1), Appended Table V (2), Appended Table V (4), Appended Table V (11) and Appended Table V (13) through Appended Table V (26) of the New Regulation. machine translation, not official --- ## Cites - suppl-3629-68/art-3/par-1: 第二条第一項 → 所得税法施行規則 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2/par-1 · https://japanlaw.org/l/340M50000040011/art-2/par-1 - suppl-3629-68/art-4/par-1: 新規則別表第一 → 所得税法施行規則 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/appdx-1 · https://japanlaw.org/l/340M50000040011/appdx-1 - suppl-3629-68/art-5/par-1: 新規則第十五条 → 所得税法施行規則 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-15 · https://japanlaw.org/l/340M50000040011/art-15 - suppl-3629-68/art-5/par-2: 附則第二条 → 所得税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-3629-68/art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-2 - suppl-3629-68/art-5/par-3: 前条第二項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3629-68/art-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-4/par-2 - suppl-3629-68/art-5/par-3: 第三項 → 所得税法施行規則 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3629-68/art-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-4/par-3 - suppl-3629-68/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-3629-68/art-6/par-1: 第八十三条第二項 → 所得税法施行規則 第八十三条第二項 (Article 83, paragraph (2)), art-83/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-2 · https://japanlaw.org/l/340M50000040011/art-83/par-2 - suppl-3629-68/art-6/par-1: 第三項 → 所得税法施行規則 第八十三条第三項 (Article 83, paragraph (3)), art-83/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-3 · https://japanlaw.org/l/340M50000040011/art-83/par-3 - suppl-3629-68/art-6/par-1: 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-3629-68/art-7/par-2: 前項 → 所得税法施行規則 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3629-68/art-7/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-7/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第五条第二項（老人等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-5/par-2 - 所得税法施行規則 附則第五条第三項（老人等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-5/par-3 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-5/par-3 - 所得税法施行規則 附則第七条第二項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3629-68/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3629-68/art-7/par-2 --- ## 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-20261027T143811-085, 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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-005, 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-20261027T153227-005, 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