# 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-4049-11. 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-4049-11` - 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-4049-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4049-11 - 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 平成四年三月三一日大蔵省令第一一号 suppl-4049-11 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4049-11 · https://japanlaw.org/l/340M50000040011/suppl-4049-11 **第一項** この省令は、平成四年四月一日から施行する。ただし、別表第三（三）の改正規定及び次項の規定は、平成五年一月一日から施行する。 suppl-4049-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4049-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4049-11/par-1 This Ministerial Order comes into effect as of April 1, 1992; provided, however, that the provisions amending Appended Table III (3) and the provisions of the following paragraph come into effect as of January 1, 1993. 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。）別表第三（三）に定める書式は、平成五年一月一日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）の規定により添付する同条に規定する計算書について適用し、同日前に添付した当該計算書については、なお従前の例による。 suppl-4049-11/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4049-11/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4049-11/par-2 The form specified in Appended Table III (3) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") applies to the statement prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes) of the Income Tax Act that is attached pursuant to the provisions of that Article on or after January 1, 1993, and the provisions then in force continue to govern such statements attached before that date. machine translation, not official **第三項** 新規則別表第三（四）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の規定により添付する同条に規定する計算書について適用し、施行日前に添付した当該計算書については、なお従前の例による。 suppl-4049-11/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4049-11/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4049-11/par-3 The form specified in Appended Table III (4) of the New Regulation applies to the statement prescribed in Article 220 of the Income Tax Act that is attached pursuant to the provisions of that Article 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 attached before the Effective Date. machine translation, not official **第四項** 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に新規則別表第三（四）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-4049-11/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4049-11/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4049-11/par-4 The form prescribed in the preceding paragraph may, for the time being, be replaced with a statement 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) of the New Regulation. machine translation, not official --- ## Cites - suppl-4049-11/par-1: 次項 → 所得税法施行規則 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-4049-11/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4049-11/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4049-11/par-2 - suppl-4049-11/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-4049-11/par-3: 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-4049-11/par-4: 前項 → 所得税法施行規則 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-4049-11/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4049-11/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4049-11/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第一項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4049-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4049-11/par-1 - 所得税法施行規則 附則第四項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4049-11/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4049-11/par-4 --- ## 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