# 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-4179-31. 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-4179-31` - 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-4179-31 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4179-31 - 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 平成一七年三月三一日財務省令第三一号 suppl-4179-31 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31 · https://japanlaw.org/l/340M50000040011/suppl-4179-31 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4179-31/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-1 **第一項** この省令は、平成十七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4179-31/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2005; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items. machine translation, not official **一** 第九十七条の三の改正規定　平成十七年七月一日 suppl-4179-31/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-1/par-1/item-1 the provisions amending Article 97-3: July 1, 2005 machine translation, not official **二** 別表第五（九）の改正規定及び附則第四条第二項の規定　平成十八年一月一日 suppl-4179-31/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-1/par-1/item-2 the provisions amending Appended Table V (9) and the provisions of Article 4, paragraph (2) of the Supplementary Provisions: January 1, 2006 machine translation, not official **三** 第三条の三第二十五号の改正規定　水防法及び土砂災害警戒区域等における土砂災害防止対策の推進に関する法律の一部を改正する法律（平成十七年法律第三十七号）の施行の日 suppl-4179-31/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-1/par-1/item-3 the provisions amending Article 3-3, item (xxv): the date of enforcement of the Act Partially Amending the Flood Control Act and the Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas (Act No. 37 of 2005) machine translation, not official **四** 第九十六条第三項の改正規定、同条の次に一条を加える改正規定、別表第七を別表第七（一）とする改正規定及び同表の次に一表を加える改正規定　有限責任事業組合契約に関する法律（平成十七年法律第四十号）の施行の日 suppl-4179-31/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-1/par-1/item-4 the provisions amending Article 96, paragraph (3), the provisions adding one Article following that Article, the provisions changing Appended Table VII to Appended Table VII (1), and the provisions adding one table following that table: the date of enforcement of the Limited Liability Partnership Act (Act No. 40 of 2005) machine translation, not official ### 第二条（個人年金保険契約等の対象となる共済に係る契約の要件の細目に関する経過措置） — Transitional Measures Concerning Details of Requirements for Contracts Relating to Mutual Aid Covered by Individual Annuity Insurance Policies, etc. caption: machine translation, not official suppl-4179-31/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-2 **第一項** 改正後の所得税法施行規則（以下「新規則」という。）第四十条の六（個人年金保険契約等の対象となる共済に係る契約の要件の細目）の規定は、個人がこの省令の施行の日（以下「施行日」という。）以後に支払うべき所得税法等の一部を改正する法律（平成十七年法律第二十一号）第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第七十六条第二項（生命保険料控除）に規定する掛金に係る同条第四項に規定する個人年金保険契約等について適用し、個人が施行日前に支払うべき当該掛金に係る当該個人年金保険契約等については、なお従前の例による。 suppl-4179-31/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-2/par-1 The provisions of Article 40-6 (Details of Requirements for Contracts Pertaining to Mutual Aid That Are Subject to Individual Annuity Insurance Policies, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to the individual annuity insurance policy, etc. prescribed in Article 76, paragraph (4) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 21 of 2005) (hereinafter referred to as the "New Act") that pertains to the contribution prescribed in paragraph (2) of that Article (Life Insurance Premium Deduction) that an individual is to pay 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 the individual annuity insurance policy, etc. pertaining to that contribution that an individual is to pay before the Effective Date. machine translation, not official ### 第三条（確定申告書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Entered in a Tax Return caption: machine translation, not official suppl-4179-31/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-3 **第一項** 新規則第四十七条（確定所得申告書の記載事項）及び第四十八条（確定損失申告書の記載事項）（これらの規定を新規則第六十七条（申告、納付及び還付）において準用する場合を含む。）の規定は、平成十七年分以後の所得税に係る確定申告書を施行日以後に提出する場合について適用し、施行日前に当該確定申告書を提出した場合については、なお従前の例による。 suppl-4179-31/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-3/par-1 The provisions of Article 47 (Matters to Be Stated in a Final Return Showing Income) and Article 48 (Matters to Be Stated in a Final Return Showing Losses) of the New Regulation (including the case where they apply mutatis mutandis pursuant to Article 67 (Filing, Payment and Refund) of the New Regulation) apply to the case where a Tax Return for income tax for 2005 or any subsequent year is submitted on or after the Effective Date, and the provisions then in force continue to govern the case where that Tax Return was submitted before the Effective Date. 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-4179-31/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-4 **第一項** 新規則別表第三（四）、別表第五（十八）から別表第五（三十）まで及び別表第六（一）に定める書式は、施行日以後に新法第二百二十条（源泉徴収に係る所得税の納付手続）、第二百二十五条第一項（支払調書）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、調書及び源泉徴収票については、なお従前の例による。 suppl-4179-31/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-4/par-1 The forms specified in Appended Table III (4), Appended Table V (18) through Appended Table V (30) and Appended Table VI (1) of the New Regulation apply to the statements, reports and Withholding receipts prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding), Article 225, paragraph (1) (Payment Reports) or Article 226, paragraph (1) (Withholding Receipts) of the New Act that are attached, submitted or delivered pursuant to those provisions on or after the Effective Date, and the provisions then in force continue to govern those statements, reports and Withholding receipts that were attached, submitted or delivered before the Effective Date. machine translation, not official **第二項** 新規則別表第五（九）に定める書式は、平成十八年一月一日以後に新法第二百二十五条第一項の規定により提出する同項に規定する調書について適用し、同日前に提出した当該調書については、なお従前の例による。 suppl-4179-31/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-4/par-2 The form specified in Appended Table V (9) of the New Regulation applies to the report prescribed in Article 225, paragraph (1) of the New Act that is submitted pursuant to that paragraph on or after January 1, 2006, and the provisions then in force continue to govern that report submitted before that date. machine translation, not official **第三項** 前二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、調書又は源泉徴収票に、新規則別表第三（四）、別表第五（九）、別表第五（十八）から別表第五（三十）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-4179-31/art-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-4/par-3 For the time being, the forms prescribed in the preceding two paragraphs may be replaced by the statements, reports or Withholding receipts 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 (4), Appended Table V (9), Appended Table V (18) through Appended Table V (30) and Appended Table VI (1) of the New Regulation. machine translation, not official --- ## Cites - suppl-4179-31/art-1/par-1/item-2: 附則第四条第二項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4179-31/art-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-4/par-2 - suppl-4179-31/art-2/par-1: 第四十条の六 → 所得税法施行規則 第四十条の六 (Article 40-6), art-40-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-6 · https://japanlaw.org/l/340M50000040011/art-40-6 - suppl-4179-31/art-2/par-1: 第七十六条第二項 → 所得税法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/ja/income-tax-act/art-76/par-2 · https://japanlaw.org/l/340AC0000000033/art-76/par-2 - suppl-4179-31/art-2/par-1: 同条第四項 → 所得税法 第七十六条第四項 (Article 76, paragraph (4)), art-76/par-4 — https://japanlaw.org/ja/income-tax-act/art-76/par-4 · https://japanlaw.org/l/340AC0000000033/art-76/par-4 - suppl-4179-31/art-3/par-1: 新規則第四十七条 → 所得税法施行規則 第四十七条 (Article 47), art-47 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47 · https://japanlaw.org/l/340M50000040011/art-47 - suppl-4179-31/art-3/par-1: 第四十八条 → 所得税法施行規則 第四十八条 (Article 48), art-48 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-48 · https://japanlaw.org/l/340M50000040011/art-48 - suppl-4179-31/art-3/par-1: 新規則第六十七条 → 所得税法施行規則 第六十七条 (Article 67), art-67 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-67 · https://japanlaw.org/l/340M50000040011/art-67 - suppl-4179-31/art-4/par-3: 前二項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4179-31/art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-4/par-1 - suppl-4179-31/art-4/par-3: 前二項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4179-31/art-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-4/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-1/par-1/item-2 - 所得税法施行規則 附則第四条第三項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4179-31/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4179-31/art-4/par-3 --- ## 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-20261027T143811-093, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-094, 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-20261027T143811-094, 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