# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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- 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-4149-25`
- 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-4149-25
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4149-25
- 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 平成一四年三月三一日財務省令第二五号
<sup>suppl-4149-25 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25 · https://japanlaw.org/l/340M50000040011/suppl-4149-25</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4149-25/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-1</sup>

**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、目次の改正規定、第一編第三章の章名の改正規定、第三条の二の改正規定、第三条の三（見出しを含む。）の改正規定、第三条の四第三項第二号の改正規定、第三条の五（見出しを含む。）の改正規定、第三条の六の見出しの改正規定、同条の改正規定、第三条の七の改正規定、第三条の八第二項、第三条の十一第一号及び第三条の十二第三項第一号の改正規定、第一編第四章の章名の改正規定、第四条の改正規定、第六条第二項第二号の改正規定、第六条の二（見出しを含む。）の改正規定、第七条の見出しの改正規定、同条の改正規定、第八条の二から第十三条まで及び第十五条の二第一項の改正規定、第八十一条の六第一項第一号の改正規定、第八十一条の七第一項第一号の改正規定、第八十二条第二項第一号の改正規定、第八十三条第二項第四号の改正規定、別表第一（一）の改正規定、別表第一（三）の改正規定、別表第二（一）から別表第二（三）まで及び別表第二（六）の改正規定並びに別表第三（一）の改正規定（「老人等」を「障害者等」に改める部分に限る。）並びに附則第三条第一項並びに第四条第一項及び第三項の規定は、平成十八年一月一日から施行する。
<sup>suppl-4149-25/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2002; provided, however, that the provisions amending the table of contents, the provisions amending the chapter title of Part I, Chapter III, the provisions amending Article 3-2, the provisions amending Article 3-3 (including its heading), the provisions amending Article 3-4, paragraph (3), item (ii), the provisions amending Article 3-5 (including its heading), the provisions amending the heading of Article 3-6, the provisions amending that Article, the provisions amending Article 3-7, the provisions amending Article 3-8, paragraph (2), Article 3-11, item (i) and Article 3-12, paragraph (3), item (i), the provisions amending the chapter title of Part I, Chapter IV, the provisions amending Article 4, the provisions amending Article 6, paragraph (2), item (ii), the provisions amending Article 6-2 (including its heading), the provisions amending the heading of Article 7, the provisions amending that Article, the provisions amending Article 8-2 through Article 13 and Article 15-2, paragraph (1), the provisions amending Article 81-6, paragraph (1), item (i), the provisions amending Article 81-7, paragraph (1), item (i), the provisions amending Article 82, paragraph (2), item (i), the provisions amending Article 83, paragraph (2), item (iv), the provisions amending Appended Table I (1), the provisions amending Appended Table I (3), the provisions amending Appended Table II (1) through Appended Table II (3) and Appended Table II (6), and the provisions amending Appended Table III (1) (limited to the part that amends "elderly persons, etc." to "persons with a disability or other eligible persons"), as well as the provisions of Article 3, paragraph (1) and Article 4, paragraphs (1) and (3) of the Supplementary Provisions, come into effect as of January 1, 2006.
<sup>machine translation, not official</sup>

### 第二条（障害者等の郵便貯金の利子所得の非課税に関する経過措置） — Transitional Measures Concerning the Nontaxability of Interest Income from Postal Savings Held by Persons with Disabilities and Other Eligible Persons
<sup>caption: machine translation, not official</sup>
<sup>suppl-4149-25/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-2</sup>

**第一項**  所得税法施行令の一部を改正する政令（平成十四年政令第百三号。以下「改正令」という。）附則第三条第三項（障害者等の郵便貯金の利子所得の非課税に関する経過措置）に規定する財務省令で定める事項は、次に掲げる事項とする。
<sup>suppl-4149-25/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-2/par-1</sup>
The matters specified by Ministry of Finance Order as prescribed in Article 3, paragraph (3) of the Supplementary Provisions (Transitional Measures Concerning Exemption from Taxation of Interest Income from Postal Savings of Persons with a Disability and Other Eligible Persons) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 103 of 2002; hereinafter referred to as the "Amending Order") are the following matters:
<sup>machine translation, not official</sup>

  **一**  改正令附則第三条第三項の申請書（以下この条において「障害者等確認申請書」という。）を提出する者の氏名、生年月日及び住所
  <sup>suppl-4149-25/art-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-2/par-1/item-1</sup>
  the name, date of birth and domicile of the person who submits the written application prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Amending Order (hereinafter referred to as the "application for confirmation as a Person with a Disability or other eligible person" in this Article);
  <sup>machine translation, not official</sup>

  **二**  改正令附則第三条第三項に規定する障害者等に該当する事実
  <sup>suppl-4149-25/art-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-2/par-1/item-2</sup>
  the fact that the person falls under the category of Person with a Disability or other eligible person prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Amending Order; and
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>suppl-4149-25/art-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-2/par-1/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  郵便貯金の受入れをする者は、改正令附則第三条第三項に規定する取扱郵便局から送付を受けた障害者等確認申請書を各人別に整理し、郵便貯金法（昭和二十二年法律第百四十四号）第十九条（貯金原簿）に規定する貯金原簿所管庁その他これに準ずる場所において、当該障害者等確認申請書を受理した日から五年間保存しなければならない。
<sup>suppl-4149-25/art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-2/par-2</sup>
A person who accepts postal savings must organize the application for confirmation as a Person with a Disability or other eligible person received from the post office handling the matter prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Amending Order, by individual, and retain it for five years from the date on which that application for confirmation as a Person with a Disability or other eligible person was accepted, at the postal savings ledger authority prescribed in Article 19 (Savings Ledger) of the Postal Savings Act (Act No. 144 of 1947) or at another place equivalent thereto.
<sup>machine translation, not official</sup>

### 第三条（障害者等の少額預金の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning the Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons
<sup>caption: machine translation, not official</sup>
<sup>suppl-4149-25/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3</sup>

**第一項**  改正令附則第四条第一項（障害者等の少額預金の利子所得等の非課税に関する経過措置）に規定する財務省令で定めるものは、貯蓄預金及び貯蓄貯金並びに改正令による改正後の所得税法施行令第三十二条第二号又は第三号に掲げる者が受入れをする預貯金で普通預金又は普通貯金に相当するものとする。
<sup>suppl-4149-25/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-1</sup>
What is specified by Ministry of Finance Order as prescribed in Article 4, paragraph (1) (Transitional Measures Concerning Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits of Persons with a Disability and Other Eligible Persons) of the Supplementary Provisions of the Amending Order is savings-type deposits and savings-type postal savings, and Deposits and Savings that a person listed in Article 32, item (ii) or (iii) of the Order for Enforcement of the Income Tax Act as amended by the Amending Order accepts and that are equivalent to ordinary deposits or ordinary savings.
<sup>machine translation, not official</sup>

**第二項**  改正令附則第四条第四項に規定する財務省令で定める事項は、次に掲げる事項とする。
<sup>suppl-4149-25/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-2</sup>
The matters specified by Ministry of Finance Order as prescribed in Article 4, paragraph (4) of the Supplementary Provisions of the Amending Order are the following matters:
<sup>machine translation, not official</sup>

  **一**  改正令附則第四条第四項の申請書（以下この条において「障害者等確認申請書」という。）を提出する者の氏名、生年月日及び住所
  <sup>suppl-4149-25/art-3/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-2/item-1</sup>
  the name, date of birth and domicile of the person who submits the written application prescribed in Article 4, paragraph (4) of the Supplementary Provisions of the Amending Order (hereinafter referred to as the "application for confirmation as a Person with a Disability or other eligible person" in this Article);
  <sup>machine translation, not official</sup>

  **二**  改正令附則第四条第四項に規定する障害者等（以下この条において「障害者等」という。）に該当する事実
  <sup>suppl-4149-25/art-3/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-2/item-2</sup>
  the fact that the person falls under the category of Person with a Disability or other eligible person prescribed in Article 4, paragraph (4) of the Supplementary Provisions of the Amending Order (hereinafter referred to as the "Person with a Disability or other eligible person" in this Article);
  <sup>machine translation, not official</sup>

  **三**  その金融機関の営業所等（改正令附則第四条第四項に規定する金融機関の営業所等をいう。以下この条において同じ。）を経由して提出した所得税法第十条第三項（老人等の少額預金の利子所得等の非課税）に規定する非課税貯蓄申告書に記載した同項第三号に掲げる最高限度額（当該申告書につき既に同条第四項に規定する非課税貯蓄限度額変更申告書を提出している場合には、当該申告書に記載した変更後の最高限度額）
  <sup>suppl-4149-25/art-3/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-2/item-3</sup>
  the maximum limitation entered in the tax-exempt savings statement prescribed in Article 10, paragraph (3) of the Income Tax Act (Exemption from Taxation of Interest Income, etc. from Small Amounts of Deposits of Elderly Persons, etc.) that was submitted via the business office of the financial institution or other such place (meaning the business office of a financial institution or other such place prescribed in Article 4, paragraph (4) of the Supplementary Provisions of the Amending Order; the same applies hereinafter in this Article), as listed in item (iii) of that paragraph (or, if the statement of change in the tax-exempt savings limit prescribed in paragraph (4) of that Article has already been submitted with respect to that statement, the maximum limitation after the change entered in that statement); and
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>suppl-4149-25/art-3/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-2/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第三項**  改正令附則第四条第七項に規定する財務省令で定める事項は、次に掲げる事項とする。
<sup>suppl-4149-25/art-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-3</sup>
The matters specified by Ministry of Finance Order as prescribed in Article 4, paragraph (7) of the Supplementary Provisions of the Amending Order are the following matters:
<sup>machine translation, not official</sup>

  **一**  その障害者等確認申請書を提出した者の氏名、生年月日及び住所
  <sup>suppl-4149-25/art-3/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-3/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-3/item-1</sup>
  the name, date of birth and domicile of the person who submitted the application for confirmation as a Person with a Disability or other eligible person;
  <sup>machine translation, not official</sup>

  **二**  その障害者等確認申請書を提出した者が障害者等に該当する事実
  <sup>suppl-4149-25/art-3/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-3/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-3/item-2</sup>
  the fact that the person who submitted the application for confirmation as a Person with a Disability or other eligible person falls under the category of Person with a Disability or other eligible person;
  <sup>machine translation, not official</sup>

  **三**  障害者等確認申請書を提出した者の前項第三号に掲げる事項
  <sup>suppl-4149-25/art-3/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-3/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-3/item-3</sup>
  the matters listed in item (iii) of the preceding paragraph concerning the person who submitted the application for confirmation as a Person with a Disability or other eligible person; and
  <sup>machine translation, not official</sup>

  **四**  障害者等確認申請書の提出年月日
  <sup>suppl-4149-25/art-3/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-3/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-3/item-4</sup>
  the date of submission of the written application for confirmation as a Person with a Disability or other eligible person.
  <sup>machine translation, not official</sup>

  **五**  その他参考となるべき事項
  <sup>suppl-4149-25/art-3/par-3/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-3/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-3/item-5</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第四項**  金融機関の営業所等の長は、その提出を受けた障害者等確認申請書又はその写しを各人別に整理し、当該障害者等確認申請書を受理した日の属する年の翌年から五年間保存しなければならない。
<sup>suppl-4149-25/art-3/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-4</sup>
The head of the business office of a financial institution or other such place must organize, by individual, the application for confirmation as a Person with a Disability or other eligible person submitted to that head, or a copy thereof, and retain it for five years starting from the year following the year that includes the date on which that application for confirmation as a Person with a Disability or other eligible person was accepted.
<sup>machine translation, not official</sup>

### 第四条（書式に関する経過措置） — Transitional Measures Concerning Forms
<sup>caption: machine translation, not official</sup>
<sup>suppl-4149-25/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4</sup>

**第一項**  新規則別表第一（一）、別表第一（三）、別表第二（一）から別表第二（三）まで及び別表第二（六）に定める書式は、平成十八年一月一日以後に提出する新規則第三条の十三（非課税郵便貯金申込書等の書式）及び第十五条（非課税貯蓄申告書等の書式）に規定する申込書又は申告書について適用し、同日前に提出したこれらの申込書又は申告書については、なお従前の例による。
<sup>suppl-4149-25/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-1</sup>
The forms specified in Appended Table I (1), Appended Table I (3), Appended Table II (1) through Appended Table II (3) and Appended Table II (6) of the New Regulation apply to the application forms or statements prescribed in Article 3-13 (Form of Application for Tax-Exempt Postal Savings, etc.) and Article 15 (Form of Statement of Tax-Exempt Savings, etc.) of the New Regulation that are submitted on or after January 1, 2006, and the provisions then in force continue to govern those application forms or statements submitted before that date.
<sup>machine translation, not official</sup>

**第二項**  別表第三（一）の改正規定（「老人等」を「障害者等」に改める部分を除く。）による改正後の所得税法施行規則別表第三（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）の規定により添付する同条に規定する計算書について適用し、同日前に添付した当該計算書については、なお従前の例による。
<sup>suppl-4149-25/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-2</sup>
The form specified in Appended Table III (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions amending Appended Table III (1) (excluding the part that amends "elderly person, etc." to "Person with a Disability or other eligible person") applies to the statement prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the Income Tax Act that is attached pursuant to that Article on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern that statement attached before that date.
<sup>machine translation, not official</sup>

**第三項**  別表第三（一）の改正規定（「老人等」を「障害者等」に改める部分に限る。）による改正後の所得税法施行規則別表第三（一）に定める書式は、平成十八年一月一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）の規定により添付する同条に規定する計算書について適用し、同日前に添付した当該計算書については、なお従前の例による。
<sup>suppl-4149-25/art-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-3</sup>
The form specified in Appended Table III (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions amending Appended Table III (1) (limited to the part that amends "elderly person, etc." to "Person with a Disability or other eligible person") applies to the statement prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the Income Tax Act that is attached pursuant to that Article on or after January 1, 2006, and the provisions then in force continue to govern that statement attached before that date.
<sup>machine translation, not official</sup>

**第四項**  前三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申込書、申告書又は計算書に、新規則別表第一（一）、別表第一（三）、別表第二（一）から別表第二（三）まで、別表第二（六）及び別表第三（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。
<sup>suppl-4149-25/art-4/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-4</sup>
For the time being, the forms prescribed in the preceding three paragraphs may be replaced by application forms, tax-exempt statements or statements 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 I (1), Appended Table I (3), Appended Table II (1) through Appended Table II (3), Appended Table II (6) and Appended Table III (1) of the New Regulation.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4149-25/art-1/par-1: 附則第三条第一項 → 所得税法施行規則 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4149-25/art-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-1
- suppl-4149-25/art-1/par-1: 第四条第一項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4149-25/art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-1
- suppl-4149-25/art-1/par-1: 第三項 → 所得税法施行規則 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4149-25/art-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-3
- suppl-4149-25/art-2/par-1/item-1: この条 → 所得税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-4149-25/art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-2
- suppl-4149-25/art-3/par-2/item-1: この条 → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-4149-25/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3
- suppl-4149-25/art-3/par-2/item-2: この条 → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-4149-25/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3
- suppl-4149-25/art-3/par-2/item-3: この条 → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-4149-25/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3
- suppl-4149-25/art-3/par-2/item-3: 所得税法第十条第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/ja/income-tax-act/art-10/par-3 · https://japanlaw.org/l/340AC0000000033/art-10/par-3
- suppl-4149-25/art-3/par-2/item-3: 同項第三号 → 所得税法 第十条第三項第三号 (Article 10, paragraph (3), item (iii)), art-10/par-3/item-3 — https://japanlaw.org/ja/income-tax-act/art-10/par-3/item-3 · https://japanlaw.org/l/340AC0000000033/art-10/par-3/item-3
- suppl-4149-25/art-3/par-2/item-3: 同条第四項 → 所得税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/income-tax-act/art-10/par-4 · https://japanlaw.org/l/340AC0000000033/art-10/par-4
- suppl-4149-25/art-3/par-3/item-3: 前項第三号 → 所得税法施行規則 附則第三条第二項第三号 (Supplementary Provisions, Article 3, paragraph (2), item (iii)), suppl-4149-25/art-3/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-2/item-3
- suppl-4149-25/art-4/par-2: 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-4149-25/art-4/par-3: 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-4149-25/art-4/par-4: 前三項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4149-25/art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-1
- suppl-4149-25/art-4/par-4: 前三項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4149-25/art-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-2
- suppl-4149-25/art-4/par-4: 前三項 → 所得税法施行規則 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4149-25/art-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-3

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 附則第一条第一項（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-1/par-1
- 所得税法施行規則 附則第二条第一項第一号（障害者等の郵便貯金の利子所得の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-2/par-1/item-1
- 所得税法施行規則 附則第三条第二項第一号（障害者等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-2/item-1
- 所得税法施行規則 附則第三条第二項第二号（障害者等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-2/item-2
- 所得税法施行規則 附則第三条第二項第三号（障害者等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-2/item-3
- 所得税法施行規則 附則第三条第三項第三号（障害者等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-3/par-3/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-3/par-3/item-3
- 所得税法施行規則 附則第四条第四項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4149-25/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4149-25/art-4/par-4

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## 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 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-092, 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