# 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-4059-44. 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-4059-44` - 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-4059-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4059-44 - 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 平成五年三月三一日大蔵省令第四四号 suppl-4059-44 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4059-44 · https://japanlaw.org/l/340M50000040011/suppl-4059-44 **第一項** この省令は、平成五年四月一日から施行する。ただし、第三条の四の改正規定及び第八十一条の四第六号の改正規定並びに次項及び附則第三項の規定は、同年五月六日から施行する。 suppl-4059-44/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4059-44/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4059-44/par-1 This Ministerial Order comes into effect as of April 1, 1993; provided, however, that the provisions amending Article 3-4 and the provisions amending Article 81-4, item (vi), and the provisions of the following paragraph and paragraph (3) of the Supplementary Provisions come into effect as of May 6 of the same year. 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。）第三条の四第一項第三号及び第二項（非課税郵便貯金申込書の特例が認められる郵便貯金の範囲等）の規定は、平成五年五月六日以後に預入をする郵便貯金について適用し、同日前に預入をした郵便貯金については、なお従前の例による。 suppl-4059-44/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4059-44/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4059-44/par-2 The provisions of Article 3-4, paragraph (1), item (iii) and paragraph (2) (Scope, etc. of Postal Savings for Which Special Provisions on Application Forms for Tax-Exempt Postal Savings Are Permitted) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to postal savings deposited on or after May 6, 1993, and the provisions then in force continue to govern postal savings deposited before that date. machine translation, not official **第三項** 新規則第八十一条の四第六号（反復して預貯金等の預入等をすることを約する契約の範囲等）の規定は、平成五年五月六日以後に支払の確定する郵便貯金の利子について適用し、同日前に支払の確定した郵便貯金の利子については、なお従前の例による。 suppl-4059-44/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4059-44/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4059-44/par-3 The provisions of Article 81-4, item (vi) (Scope, etc. of Contracts Agreeing to Repeatedly Make Deposits, etc. of Deposits and Savings, etc.) of the New Regulation apply to interest on postal savings for which payment is fixed on or after May 6, 1993, and the provisions then in force continue to govern interest on postal savings for which payment was fixed before that date. machine translation, not official **第四項** 新規則第百六条（申告書の公示の方法）の規定は、この省令の施行の日（以下「施行日」という。）以後に所得税法第二百三十三条（申告書の公示）の規定による公示をする場合について適用する。 suppl-4059-44/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4059-44/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4059-44/par-4 The provisions of Article 106 (Method of Public Notice of Returns) of the New Regulation apply where public notice is given pursuant to Article 233 (Public Notice of Returns) of the Income Tax Act on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"). machine translation, not official **第五項** 新規則別表第三（二）、別表第三（六）及び別表第五（十二）に定める書式は、施行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）又は第二百二十五条第一項第三号（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-4059-44/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4059-44/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4059-44/par-5 The forms specified in Appended Table III (2), Appended Table III (6) and Appended Table V (12) of the New Regulation apply to the statements and reports prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes) or Article 225, paragraph (1), item (iii) (Payment Reports) of the Income Tax 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 such statements and reports attached or submitted before the Effective Date. machine translation, not official **第六項** 新規則別表第三（五）及び別表第五（十一）に定める書式は、平成五年五月一日以後に所得税法第二百二十条又は第二百二十五条第一項第三号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、同日前に添付し、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-4059-44/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4059-44/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4059-44/par-6 The forms specified in Appended Table III (5) and Appended Table V (11) of the New Regulation apply to the statements and reports prescribed in Article 220 or Article 225, paragraph (1), item (iii) of the Income Tax Act that are attached or submitted pursuant to those provisions on or after May 1, 1993, and the provisions then in force continue to govern such statements and reports attached or submitted before that date. machine translation, not official **第七項** 前二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又は調書に新規則別表第三（二）、別表第三（五）、別表第三（六）、別表第五（十一）及び別表第五（十二）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-4059-44/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4059-44/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4059-44/par-7 The forms prescribed in the preceding two paragraphs may, for the time being, be replaced with a statement or report 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 (2), Appended Table III (5), Appended Table III (6), Appended Table V (11) and Appended Table V (12) of the New Regulation. machine translation, not official --- ## Cites - suppl-4059-44/par-1: 次項 → 所得税法施行規則 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-4059-44/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4059-44/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4059-44/par-2 - suppl-4059-44/par-1: 附則第三項 → 所得税法施行規則 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-4059-44/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4059-44/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4059-44/par-3 - suppl-4059-44/par-3: 新規則第八十一条の四第六号 → 所得税法施行規則 第八十一条の四第一項第六号 (Article 81-4, paragraph (1), item (vi)), art-81-4/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-6 - suppl-4059-44/par-4: 所得税法第二百三十三条 → 所得税法 第二百三十三条 (Article 233), art-233 — https://japanlaw.org/ja/income-tax-act/art-233 · https://japanlaw.org/l/340AC0000000033/art-233 - suppl-4059-44/par-5: 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-4059-44/par-5: 第二百二十五条第一項第三号 → 所得税法 第二百二十五条第一項第三号 (Article 225, paragraph (1), item (iii)), art-225/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-3 - suppl-4059-44/par-6: 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-4059-44/par-6: 第二百二十五条第一項第三号 → 所得税法 第二百二十五条第一項第三号 (Article 225, paragraph (1), item (iii)), art-225/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-3 - suppl-4059-44/par-7: 前二項 → 所得税法施行規則 附則第五項 (Supplementary Provisions, paragraph (5)), suppl-4059-44/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4059-44/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4059-44/par-5 - suppl-4059-44/par-7: 前二項 → 所得税法施行規則 附則第六項 (Supplementary Provisions, paragraph (6)), suppl-4059-44/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4059-44/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4059-44/par-6 ## 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-4059-44/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4059-44/par-1 - 所得税法施行規則 附則第七項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4059-44/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4059-44/par-7 --- ## 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 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-087, 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