# 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-4119-51. 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-4119-51` - 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-4119-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4119-51 - 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 平成一一年四月一五日大蔵省令第五一号 suppl-4119-51 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4119-51 · https://japanlaw.org/l/340M50000040011/suppl-4119-51 **第一項** この省令は、都市基盤整備公団法（平成十一年法律第七十六号）附則第一条ただし書に規定する日から施行する。ただし、第七十二条第一項の改正規定は、公布の日から施行する。 suppl-4119-51/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4119-51/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4119-51/par-1 This Ministerial Order comes into effect as of the date specified in the proviso of Article 1 of the Supplementary Provisions of the Urban Infrastructure Development Corporation Act (Act No. 76 of 1999); provided, however, that the provisions amending Article 72, paragraph (1) come 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。）第七十二条第一項（死亡保険金額等）の規定は、平成十一年四月一日以後に締結する所得税法第百七十四条第八号（内国法人に係る所得税の課税標準）に規定する契約について適用し、同日前に締結した当該契約については、なお従前の例による。 suppl-4119-51/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4119-51/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4119-51/par-2 The provisions of Article 72, paragraph (1) (Amount of Death Insurance Benefit, etc.) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to contracts prescribed in Article 174, item (viii) (Tax Base for a Domestic Corporation's Income Taxes) of the Income Tax Act that are concluded on or after April 1, 1999, and the provisions then in force continue to govern such contracts concluded before that date. machine translation, not official **第三項** 新規則第八十八条の二の規定並びに新規則別表第四（四）及び別表第五（十九）に定める書式は、都市基盤整備公団法附則第一条ただし書に規定する日以後に所得税法第二百二十四条第四項（償還金の受領者の告知）及び第二百二十五条第一項（支払調書）の規定により提出する告知書及び調書について適用する。 suppl-4119-51/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4119-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4119-51/par-3 The provisions of Article 88-2 of the New Regulation and the forms specified in Appended Table IV (4) and Appended Table V (19) of the New Regulation apply to the paper-based notices and reports submitted pursuant to Article 224, paragraph (4) (Notice by Persons Receiving Redemption Money) and Article 225, paragraph (1) (Payment Reports) of the Income Tax Act on or after the date specified in the proviso of Article 1 of the Supplementary Provisions of the Urban Infrastructure Development Corporation Act. machine translation, not official **第四項** 新規則別表第四（五）及び別表第五（二十）から別表第五（三十）までに定める書式は、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告知書又は調書に新規則別表第四（五）及び別表第五（二十）から別表第五（三十）までに準じて、記載したものをもってこれに代えることができる。 suppl-4119-51/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4119-51/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4119-51/par-4 The forms specified in Appended Table IV (5) and Appended Table V (20) through Appended Table V (30) of the New Regulation may, for the time being, be replaced with a paper-based notice 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 IV (5) and Appended Table V (20) through Appended Table V (30) of the New Regulation. machine translation, not official --- ## Cites - suppl-4119-51/par-2: 第七十二条第一項 → 所得税法施行規則 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72/par-1 · https://japanlaw.org/l/340M50000040011/art-72/par-1 - suppl-4119-51/par-2: 所得税法第百七十四条第八号 → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-8 - suppl-4119-51/par-3: 所得税法第二百二十四条第四項 → 所得税法 第二百二十四条第四項 (Article 224, paragraph (4)), art-224/par-4 — https://japanlaw.org/ja/income-tax-act/art-224/par-4 · https://japanlaw.org/l/340AC0000000033/art-224/par-4 - suppl-4119-51/par-3: 第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/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-20261027T143811-089, 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