# 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-4089-32. 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-4089-32` - 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-4089-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4089-32 - 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 平成八年五月三一日大蔵省令第三二号 suppl-4089-32 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-32 · https://japanlaw.org/l/340M50000040011/suppl-4089-32 **第一項** この省令は、公布の日から施行する。 suppl-4089-32/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-32/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4089-32/par-1 This Ministerial Order comes into effect as of the date of promulgation. 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。）第六条第一項第十号（非課税貯蓄申込書の特例が認められる預貯金等の範囲等）の規定は、平成八年四月一日以後に購入をする所得税法（昭和四十年法律第三十三号）第十条第一項（老人等の少額預金の利子所得等の非課税）に規定する有価証券について適用する。 suppl-4089-32/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-32/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4089-32/par-2 The provisions of Article 6, paragraph (1), item (x) (Scope, etc. of Deposits and Savings, etc. for Which Special Provisions on Tax-Exempt Savings Application Forms Are Permitted) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. from Small Deposits of the Elderly, etc.) of the Income Tax Act (Act No. 33 of 1965) that are purchased on or after April 1, 1996. machine translation, not official **第三項** 新規則第八十一条の四第十号（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、平成八年四月一日以後に支払の確定する所得税法第二百二十四条第一項（利子等の受領者の告知）に規定する利子等について適用する。 suppl-4089-32/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4089-32/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4089-32/par-3 The provisions of Article 81-4, item (x) (Scope, etc. of Contracts Agreeing to Repeatedly Make Deposits, etc. of Deposits and Savings, etc.) of the New Regulation apply to interest and similar income prescribed in Article 224, paragraph (1) (Notice by Persons Receiving Interest and Similar Income) of the Income Tax Act for which payment is fixed on or after April 1, 1996. machine translation, not official --- ## Cites - suppl-4089-32/par-2: 第六条第一項第十号 → 所得税法施行規則 第六条第一項第十号 (Article 6, paragraph (1), item (x)), art-6/par-1/item-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-6/par-1/item-10 · https://japanlaw.org/l/340M50000040011/art-6/par-1/item-10 - suppl-4089-32/par-2: 所得税法（昭和四十年法律第三十三号）第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/art-10/par-1 - suppl-4089-32/par-3: 所得税法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act/art-224/par-1 · https://japanlaw.org/l/340AC0000000033/art-224/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-20261027T143811-088, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, 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