# 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-4039-15. 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-4039-15` - 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-4039-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4039-15 - 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 平成三年三月三〇日大蔵省令第一五号 suppl-4039-15 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4039-15 · https://japanlaw.org/l/340M50000040011/suppl-4039-15 **第一項** この省令は、平成三年四月一日から施行する。 suppl-4039-15/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4039-15/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4039-15/par-1 This Ministerial Order comes into effect as of April 1, 1991. 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。）第九十条第二項の規定並びに別表第三（四）、別表第五（一）、別表第五（九）、別表第五（十四）、別表第五（二十七）及び別表第五（二十八）に定める書式は、この省令の施行の日（以下「施行日」という。）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）又は第二百二十五条（支払調書）の規定により添付し、提出し、又は交付するこれらの規定に規定する計算書、調書及び通知書について適用し、施行日前に添付し、提出し、又は交付したこれらの計算書、調書及び通知書については、なお従前の例による。 suppl-4039-15/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4039-15/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4039-15/par-2 The provisions of Article 90, paragraph (2) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") and the forms specified in Appended Table III (4), Appended Table V (1), Appended Table V (9), Appended Table V (14), Appended Table V (27) and Appended Table V (28) of the New Regulation apply to the statements, reports and written notices prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes) or Article 225 (Payment Reports) of the Income Tax Act that are attached, submitted or delivered pursuant to those provisions on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern such statements, reports and written notices attached, submitted or delivered before the Effective Date. machine translation, not official **第三項** 前項に規定する書式は、当分の間、改正前の所得税法施行規則の相当の規定に定める計算書、調書又は通知書に新規則別表第三（四）、別表第五（一）、別表第五（九）、別表第五（十四）、別表第五（二十七）及び別表第五（二十八）に準じて、記載したものをもってこれに代えることができる。 suppl-4039-15/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4039-15/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4039-15/par-3 The forms prescribed in the preceding paragraph may, for the time being, be replaced with a statement, report or written notice specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act before amendment on which entries have been made in accordance with Appended Table III (4), Appended Table V (1), Appended Table V (9), Appended Table V (14), Appended Table V (27) and Appended Table V (28) of the New Regulation. machine translation, not official --- ## Cites - suppl-4039-15/par-2: 第九十条第二項 → 所得税法施行規則 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90/par-2 · https://japanlaw.org/l/340M50000040011/art-90/par-2 - suppl-4039-15/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-4039-15/par-2: 第二百二十五条 → 所得税法 第二百二十五条 (Article 225), art-225 — https://japanlaw.org/ja/income-tax-act/art-225 · https://japanlaw.org/l/340AC0000000033/art-225 - suppl-4039-15/par-3: 前項 → 所得税法施行規則 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-4039-15/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4039-15/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4039-15/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第三項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4039-15/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4039-15/par-3 --- ## 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-20261027T143811-086, 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