# 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-3629-68/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)（支払調書の提出に関する経過措置） — address `suppl-3629-68/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-3629-68/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-3629-68/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（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 --- ## Cites - 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 --- ## 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 - 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