# 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-4109-44. 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-4109-44` - 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-4109-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4109-44 - 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 平成一〇年三月三一日大蔵省令第四四号 suppl-4109-44 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-44 · https://japanlaw.org/l/340M50000040011/suppl-4109-44 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4109-44/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-44/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4109-44/art-1 **第一項** この省令は、平成十年四月一日から施行する。ただし、第六十三条第五項、第百二条第五項及び第百三条第三項の改正規定は、同年七月一日から施行する。 suppl-4109-44/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-44/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4109-44/art-1/par-1 This Ministerial Order comes into effect as of April 1, 1998; provided, however, that the provisions amending Article 63, paragraph (5), Article 102, paragraph (5) and Article 103, paragraph (3) come into effect as of July 1 of the same year. machine translation, not official ### 第二条（特別修繕引当金に関する経過措置） — Transitional Measures Concerning Special Repair Reserves caption: machine translation, not official suppl-4109-44/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-44/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4109-44/art-2 **第一項** 所得税法施行令の一部を改正する政令（平成十年政令第百四号。以下この条において「改正令」という。）附則第十二条第一項（特別修繕引当金に関する経過措置）の規定によりなおその効力を有するものとされる改正令による改正前の所得税法施行令第百六十条（特別修繕引当金の対象資産及び特別の修繕の範囲）及び第百六十一条（特別修繕引当金勘定への繰入限度額）の規定の適用については、改正前の所得税法施行規則（以下「旧規則」という。）第三十六条の二（特別修繕引当金の対象資産及び特別の修繕の範囲）及び第三十六条の三（特別修繕引当金勘定への繰入限度額の計算等）の規定並びに附則第四条の規定による改正前の所得税法施行規則の一部を改正する省令（平成八年大蔵省令第十九号）附則第二条の規定は、なおその効力を有する。この場合において、旧規則第三十六条の二及び第三十六条の三中「大蔵省令」とあるのは、「財務省令」とする。 suppl-4109-44/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-44/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4109-44/art-2/par-1 With respect to the application of Article 160 (Assets Covered by Special Repair Reserves and Scope of Special Repairs) and Article 161 (Limit for Transfer to Special Repair Reserve Account) of the Order for Enforcement of the Income Tax Act before amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 104 of 1998; hereinafter in this Article referred to as the "Amending Order"), which remain in force pursuant to Article 12, paragraph (1) (Transitional Measures Concerning Special Repair Reserves) of the Supplementary Provisions of the Amending Order, the provisions of Article 36-2 (Assets Covered by Special Repair Reserves and Scope of Special Repairs) and Article 36-3 (Calculation, etc. of Limit for Transfer to Special Repair Reserve Account) of the Regulation for Enforcement of the Income Tax Act before amendment (hereinafter referred to as the "Former Regulation") and the provisions of Article 2 of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 19 of 1996) before amendment by the provisions of Article 4 of the Supplementary Provisions of this Ministerial Order remain in force. In this case, the phrase "大蔵省令" (Ministry of Finance Order, under the Ministry's name before 2001) in Article 36-2 and Article 36-3 of the Former Regulation is deemed to be replaced with "財務省令" (Ministry of Finance Order, under the Ministry's present name). machine translation, not official ### 第三条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-4109-44/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-44/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4109-44/art-3 **第一項** 改正後の所得税法施行規則（以下この条において「新規則」という。）別表第三（二）、別表第三（四）、別表第三（五）、別表第五（三）、別表第五（七）、別表第五（九）、別表第五（十五）から別表第五（二十九）まで及び別表第六（一）に定める書式は、この省令の施行の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）又は第二百二十六条第一項（源泉徴収票）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、通知書及び源泉徴収票について適用し、同日前に添付し、提出し、又は交付したこれらの計算書、調書、通知書及び源泉徴収票については、なお従前の例による。 suppl-4109-44/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-44/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4109-44/art-3/par-1 The forms specified in Appended Table III (2), Appended Table III (4), Appended Table III (5), Appended Table V (3), Appended Table V (7), Appended Table V (9), Appended Table V (15) through Appended Table V (29) and Appended Table VI (1) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter in this Article referred to as the "New Regulation") apply to the statements, reports, written notices and Withholding receipts prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes), Article 225 (Payment Reports and Notice of Payment) or Article 226, paragraph (1) (Withholding Receipts) 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, and the provisions then in force continue to govern such statements, reports, written notices and Withholding receipts attached, submitted or delivered before that date. machine translation, not official **第二項** 前項に規定する書式は、当分の間、旧規則の相当の規定に定める計算書、調書、通知書又は源泉徴収票に新規則別表第三（二）、別表第三（四）、別表第三（五）、別表第五（三）、別表第五（七）、別表第五（九）、別表第五（十五）から別表第五（二十九）まで及び別表第六（一）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-4109-44/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-44/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4109-44/art-3/par-2 The forms prescribed in the preceding paragraph may, for the time being, be replaced with a statement, report, written notice or Withholding receipt specified in the corresponding provisions of the Former Regulation on which entries have been made in accordance with Appended Table III (2), Appended Table III (4), Appended Table III (5), Appended Table V (3), Appended Table V (7), Appended Table V (9), Appended Table V (15) through Appended Table V (29) and Appended Table VI (1) of the New Regulation. machine translation, not official --- ## Cites - suppl-4109-44/art-3/par-1: この条 → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-4109-44/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-44/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4109-44/art-3 - suppl-4109-44/art-3/par-1: 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-4109-44/art-3/par-1: 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-4109-44/art-3/par-1: 第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1 - suppl-4109-44/art-3/par-2: 前項 → 所得税法施行規則 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4109-44/art-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-44/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4109-44/art-3/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第三条第一項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-44/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4109-44/art-3/par-1 - 所得税法施行規則 附則第三条第二項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4109-44/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4109-44/art-3/par-2 --- ## 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-20261027T143811-089, 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-20261027T143811-089, 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