# 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-4109-157. 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-4109-157` - 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-4109-157 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4109-157 - 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 平成一〇年一一月三〇日大蔵省令第一五七号 suppl-4109-157 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-157 · https://japanlaw.org/l/340M50000040011/suppl-4109-157 **第一項** この省令は、金融システム改革のための関係法律の整備等に関する法律の施行の日（平成十年十二月一日）から施行する。 suppl-4109-157/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-157/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4109-157/par-1 This Ministerial Order comes into effect as of the date of enforcement of the Act on Arrangement, etc. of Related Acts for Financial System Reform (December 1, 1998). 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（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、この省令の施行の日（以下「施行日」という。）以後に購入をする所得税法第十条第一項（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-4109-157/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-157/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4109-157/par-2 The provisions of Article 6, paragraph (1) (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 that are purchased on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"). machine translation, not official **第三項** 金融システム改革のための関係法律の整備等に関する法律の施行に伴う関係政令の整備等に関する政令（平成十年政令第三百六十九号）第二十五条（所得税法施行令の一部改正）の規定による改正後の所得税法施行令第五十一条の二第二項（公社債等に係る有価証券の保管の委託又は登録）に規定する証券投資信託委託業者の営業所がした同項に規定する公社債等の保管の委託の取次ぎが、当該証券投資信託委託業者の営業所において同条に定めるところにより保管の委託（以下この項において「直前の保管の委託」という。）がされていた当該公社債等に係る有価証券の当該直前の保管の委託の終了後直ちに行われる保管の委託（同条第一項第二号に掲げる方法により行われるものに限る。）に係る保管の委託の取次ぎである場合における当該公社債等に係る新規則第十六条（公社債等に係る有価証券の保管の委託又は登録等）の規定の適用については、同条第一項第七号中「その他参考となるべき事項」とあるのは「その保管の委託の取次ぎが所得税法施行規則の一部を改正する省令（平成十年大蔵省令第百五十七号）附則第三項の保管の委託の取次ぎに該当するものである旨、同項に規定する直前の保管の委託を受けた日、同項に規定する直前の保管の委託の終了の日その他参考となるべき事項」とする。 suppl-4109-157/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-157/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4109-157/par-3 In the case where the intermediation of entrustment for custody of public and corporate bonds, etc. prescribed in Article 51-2, paragraph (2) (Entrustment for Custody or Registration of Securities Relating to Public and Corporate Bonds, etc.) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 25 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order on Development, etc. of Related Cabinet Orders Accompanying Enforcement of the Act on Arrangement, etc. of Related Acts for Financial System Reform (Cabinet Order No. 369 of 1998), made by a business office of a Securities Investment Trust management company prescribed in that paragraph, is the intermediation of entrustment for custody relating to an entrustment for custody (limited to one made by the method listed in Article 51-2, paragraph (1), item (ii) of that Order) made immediately after the termination of the entrustment for custody of the Securities relating to those public and corporate bonds, etc. that had been made at that business office as provided in Article 51-2 of that Order (hereinafter in this paragraph referred to as the "immediately preceding entrustment for custody"), then for the application of the provisions of Article 16 (Entrustment for Custody or Registration, etc. of Securities Relating to Public and Corporate Bonds, etc.) of the New Regulation with respect to those public and corporate bonds, etc., the phrase "any other matters for reference" in Article 16, paragraph (1), item (vii) of the New Regulation is deemed to be replaced with "a statement that the intermediation of entrustment for custody falls under the intermediation of entrustment for custody under paragraph (3) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 157 of 1998), the date on which the immediately preceding entrustment for custody prescribed in that paragraph was received, the date of termination of the immediately preceding entrustment for custody prescribed in that paragraph, and any other matters for reference". machine translation, not official **第四項** 新規則第八十一条の四第九号（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、施行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-4109-157/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-157/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4109-157/par-4 The provisions of Article 81-4, item (ix) (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 the Effective Date. machine translation, not official **第五項** 新規則別表第三（一）、別表第三（二）、別表第三（四）、別表第五（三）、別表第五（四）、別表第五（七）、別表第五（九）、別表第五（十）、別表第五（二十九）及び別表第八（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）、第二百二十五条（支払調書及び支払通知書）又は第二百二十八条（名義人受領の配当所得等の調書）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、調書及び通知書について適用し、同日前に添付し又は提出したこれらの計算書、調書及び通知書については、なお従前の例による。 suppl-4109-157/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-157/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4109-157/par-5 The forms specified in Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table V (3), Appended Table V (4), Appended Table V (7), Appended Table V (9), Appended Table V (10), Appended Table V (29) and Appended Table VIII (2) of the New Regulation apply to the statements, reports and written notices prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes), Article 225 (Payment Reports and Notice of Payment) or Article 228 (Report on Dividend Income Received by the Person of Record) 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, reports and written notices attached or submitted before the Effective Date. machine translation, not official **第六項** 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（一）、別表第三（二）、別表第三（四）、別表第五（三）、別表第五（四）、別表第五（七）、別表第五（九）、別表第五（十）、別表第五（二十九）及び別表第八（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-4109-157/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-157/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4109-157/par-6 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 (1), Appended Table III (2), Appended Table III (4), Appended Table V (3), Appended Table V (4), Appended Table V (7), Appended Table V (9), Appended Table V (10), Appended Table V (29) and Appended Table VIII (2) of the New Regulation. machine translation, not official --- ## Cites - suppl-4109-157/par-2: 第六条第一項 → 所得税法施行規則 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-6/par-1 · https://japanlaw.org/l/340M50000040011/art-6/par-1 - suppl-4109-157/par-2: 所得税法第十条第一項 → 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-4109-157/par-3: 改革のための関係法律の整備等に関する法律の施行に伴う関係政令の整備等に関する政令（平成十年政令第三百六十九号）第二十五条 → e-Gov law 410CO0000000369, 第二十五条 (Article 25), art-25 — not held in this collection - suppl-4109-157/par-3: この項 → 所得税法施行規則 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-4109-157/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-157/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4109-157/par-3 - suppl-4109-157/par-3: 新規則第十六条 → 所得税法施行規則 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16 · https://japanlaw.org/l/340M50000040011/art-16 - suppl-4109-157/par-4: 新規則第八十一条の四第九号 → 所得税法施行規則 第八十一条の四第一項第九号 (Article 81-4, paragraph (1), item (ix)), art-81-4/par-1/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-4/par-1/item-9 · https://japanlaw.org/l/340M50000040011/art-81-4/par-1/item-9 - suppl-4109-157/par-4: 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 - suppl-4109-157/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-4109-157/par-5: 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-4109-157/par-5: 第二百二十八条 → 所得税法 第二百二十八条 (Article 228), art-228 — https://japanlaw.org/ja/income-tax-act/art-228 · https://japanlaw.org/l/340AC0000000033/art-228 - suppl-4109-157/par-6: 前項 → 所得税法施行規則 附則第五項 (Supplementary Provisions, paragraph (5)), suppl-4109-157/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-157/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4109-157/par-5 ## Cited by 2 provisions cite 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-4109-157/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4109-157/par-3 - 所得税法施行規則 附則第六項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-157/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4109-157/par-6 --- ## 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-20261027T143811-089, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-005, 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