# 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-4149-10. 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-4149-10` - 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-4149-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4149-10 - 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 平成一四年三月一八日財務省令第一〇号 suppl-4149-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10 · https://japanlaw.org/l/340M50000040011/suppl-4149-10 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4149-10/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-1 **第一項** この省令は、平成十四年四月一日から施行する。ただし、第一条中所得税法施行規則第八十一条の二十三の改正規定及び第五条中租税特別措置法施行規則第二条の三の改正規定は、公布の日から施行する。 suppl-4149-10/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2002; provided, however, that the provisions amending Article 81-23 of the Regulation for Enforcement of the Income Tax Act in Article 1 and the provisions amending Article 2-3 of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation in Article 5 come into effect as of the date of promulgation. machine translation, not official ### 第二条（公的年金等の金額から控除する金額の調整等に関する経過措置） — Transitional Measures Concerning Adjustment of the Amount to Be Deducted from the Amount of Public Pension or Retirement Package, etc. caption: machine translation, not official suppl-4149-10/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-2 **第一項** 所得税法施行令等の一部を改正する政令（平成十三年政令第三百七十五号）附則第二条の規定により読み替えて適用される同令第一条の規定による改正後の所得税法施行令第三百十九条の四第二号に規定する財務省令で定める退職共済年金は、厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律（平成十三年法律第百一号）附則第二十四条第一項の規定によりなお従前の例によることとされる同法第一条の規定による廃止前の農林漁業団体職員共済組合法（昭和三十三年法律第九十九号）附則第七条若しくは附則第十三条の規定により支給される退職共済年金又は厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律附則第十六条の規定によりなおその効力を有するものとされる農林漁業団体職員共済組合法の一部を改正する法律（昭和六十年法律第百七号）附則第十五条第四項の規定により加算することとされている金額を加算して支給される退職共済年金とする。 suppl-4149-10/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-2/par-1 The retirement mutual aid pension specified by Ministry of Finance Order as prescribed in Article 319-4, item (ii) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 375 of 2001), which applies as deemed to be replaced pursuant to the provisions of Article 2 of the Supplementary Provisions of that Cabinet Order, is a retirement mutual aid pension paid pursuant to the provisions of Article 7 or Article 13 of the Supplementary Provisions of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 99 of 1958) prior to its repeal by the provisions of Article 1 of the Act to Abolish, etc. the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. for the Purpose of Integrating the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 101 of 2001), which the provisions then in force continue to govern pursuant to the provisions of Article 24, paragraph (1) of the Supplementary Provisions of that Act, or a retirement mutual aid pension paid with the addition of the amount that is to be added pursuant to the provisions of Article 15, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 107 of 1985), which is to remain in force pursuant to the provisions of Article 16 of the Supplementary Provisions of the Act to Abolish, etc. the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. for the Purpose of Integrating the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations. machine translation, not official ### 第三条（特定株式投資信託の要件に関する経過措置） — Transitional Measures Concerning Requirements for Specified Stock Investment Trusts caption: machine translation, not official suppl-4149-10/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-3 **第一項** 第一条の規定による改正後の所得税法施行規則（次条において「新所得税法施行規則」という。）第八十一条の二十三の規定は、附則第一条ただし書に規定する日以後に設定される所得税法第二百二十四条の三第二項第五号に規定する特定株式投資信託について適用する。 suppl-4149-10/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-3/par-1 The provisions of Article 81-23 of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (referred to as the "New Regulation for Enforcement of the Income Tax Act" in the following Article) apply to a specified stock Investment Trust prescribed in Article 224-3, paragraph (2), item (v) of the Income Tax Act that is established on or after the date prescribed in the proviso to Article 1 of the Supplementary Provisions. machine translation, not official ### 第四条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-4149-10/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-4 **第一項** 新所得税法施行規則別表第三（五）、別表第六（三）及び別表第七に定める書式は、この省令の施行の日（以下「施行日」という。）以後に所得税法第二百二十条、第二百二十六条第三項又は第二百二十七条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及び源泉徴収票について適用し、施行日前に添付し、提出し、又は交付したこれらの計算書及び源泉徴収票については、なお従前の例による。 suppl-4149-10/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-4/par-1 The forms specified in Appended Table III (5), Appended Table VI (3) and Appended Table VII of the New Regulation for Enforcement of the Income Tax Act apply to the statements and Withholding slips prescribed in Article 220, Article 226, paragraph (3) or Article 227 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 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern those statements and Withholding slips that were attached, submitted or delivered before the Effective Date. machine translation, not official **第二項** 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又は源泉徴収票に、新所得税法施行規則別表第三（五）、別表第六（三）及び別表第七に準じて、記載したものをもってこれに代えることができる。 suppl-4149-10/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-4/par-2 For the time being, the forms prescribed in the preceding paragraph may be replaced by statements or Withholding slips specified in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to the amendment, with entries made in them in accordance with Appended Table III (5), Appended Table VI (3) and Appended Table VII of the New Regulation for Enforcement of the Income Tax Act. machine translation, not official --- ## Cites - suppl-4149-10/art-3/par-1: 次条 → 所得税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4149-10/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-4 - suppl-4149-10/art-3/par-1: 第八十一条の二十三 → 所得税法施行規則 第八十一条の二十三 (Article 81-23), art-81-23 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-23 · https://japanlaw.org/l/340M50000040011/art-81-23 - suppl-4149-10/art-3/par-1: 附則第一条 → 所得税法施行規則 附則第一条 (Supplementary Provisions, Article 1), suppl-4149-10/art-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-1 - suppl-4149-10/art-3/par-1: 所得税法第二百二十四条の三第二項第五号 → 所得税法 第二百二十四条の三第二項第五号 (Article 224-3, paragraph (2), item (v)), art-224-3/par-2/item-5 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2/item-5 · https://japanlaw.org/l/340AC0000000033/art-224-3/par-2/item-5 - suppl-4149-10/art-4/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-4149-10/art-4/par-1: 第二百二十六条第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/ja/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3 - suppl-4149-10/art-4/par-1: 第二百二十七条 → 所得税法 第二百二十七条 (Article 227), art-227 — https://japanlaw.org/ja/income-tax-act/art-227 · https://japanlaw.org/l/340AC0000000033/art-227 - suppl-4149-10/art-4/par-2: 前項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4149-10/art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-4/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（特定株式投資信託の要件に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-3/par-1 - 所得税法施行規則 附則第四条第二項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-10/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-10/art-4/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-20261027T143811-091, 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-20261027T143811-091, 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