# 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-4199-12. 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-4199-12` - 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-4199-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4199-12 - 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 平成一九年三月三〇日財務省令第一二号 suppl-4199-12 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12 · https://japanlaw.org/l/340M50000040011/suppl-4199-12 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4199-12/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1 **第一項** この省令は、平成十九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-4199-12/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2007; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items. machine translation, not official **一** 目次の改正規定（「第二十三条の二」を「第二十三条の二―第二十三条の四」に改める部分に限る。）、第二編第一章第三節第一款の二中第二十三条の二を第二十三条の四とし、同条の前に二条を加える改正規定、別表第五（七）の改正規定（同表の備考２（２）（ロ）に係る部分（「第２条第２１項」を「第２条第１４項」に改める部分を除く。）及び同表の備考２（２）（ハ）に係る部分に限る。）及び別表第五（二十九）の改正規定（同表の備考２（２）（ロ）に係る部分（「第２条第２１項」を「第２条第１４項」に改める部分を除く。）及び同表の備考２（２）（ハ）に係る部分に限る。）並びに附則第七条第四項の規定　平成十九年五月一日 suppl-4199-12/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-1 The provisions amending the table of contents (limited to the portion replacing "Article 23-2" with "Article 23-2 through Article 23-4"), the provisions that, in Part II, Chapter I, Section 3, Subsection 1-2, redesignate Article 23-2 as Article 23-4 and add two Articles before that Article, the provisions amending Appended Table V (7) (limited to the portion pertaining to Note 2 (2) (b) of that table (excluding the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)") and the portion pertaining to Note 2 (2) (c) of that table), the provisions amending Appended Table V (29) (limited to the portion pertaining to Note 2 (2) (b) of that table (excluding the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)") and the portion pertaining to Note 2 (2) (c) of that table), and the provisions of Article 7, paragraph (4) of the Supplementary Provisions: May 1, 2007; machine translation, not official **二** 目次の改正規定（「第七十六条」を「第七十六条の二」に改める部分に限る。）、第四編第一章中第七十六条の次に一条を加える改正規定、第七十七条（見出しを含む。）の改正規定、第七十七条の二の改正規定、第七十七条の三（見出しを含む。）の改正規定、第七十七条の四の改正規定、別表第三（五）の改正規定（同表の備考４中「翻訳」の次に「、通訳」を加える部分に限る。）及び別表第五（八）の改正規定　平成十九年七月一日 suppl-4199-12/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-2 The provisions amending the table of contents (limited to the portion replacing "Article 76" with "Article 76-2"), the provisions adding one Article after Article 76 in Part IV, Chapter I, the provisions amending Article 77 (including its heading), the provisions amending Article 77-2, the provisions amending Article 77-3 (including its heading), the provisions amending Article 77-4, the provisions amending Appended Table III (5) (limited to the portion adding ", interpretation" after "translation" in Note 4 of that table) and the provisions amending Appended Table V (8): July 1, 2007; machine translation, not official **三** 第二十五条の次に一条を加える改正規定、第五十三条第二項の改正規定、第九十二条の改正規定、同条の次に二条を加える改正規定、第九十三条第一項の改正規定、第九十四条の改正規定、第九十四条の二の改正規定、第九十五条の二を削る改正規定、第九十五条の三（見出しを含む。）の改正規定、第九十六条の二（見出しを含む。）の改正規定、第九十七条の改正規定（同条第一項第三号に係る部分及び同条第二項に係る部分を除く。）、第百条の改正規定、別表第五（六）の改正規定（同表の備考２（１０）を同表の備考２（１１）とする部分及び同表の備考２（９）を同表の備考２（１０）とし、同表の備考２（８）を同表の備考２（９）とし、同表の備考２（７）を同表の備考２（８）とし、同表の備考２（６）の次に次のように加える部分に限る。）、別表第六（一）から別表第六（三）までの改正規定、別表第七（二）の改正規定、別表第八（三）の改正規定及び別表第八（二）の次に一表を加える改正規定並びに附則第七条第二項、第五項及び第七項の規定　平成二十年一月一日 suppl-4199-12/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-3 The provisions adding one Article after Article 25, the provisions amending Article 53, paragraph (2), the provisions amending Article 92, the provisions adding two Articles after that Article, the provisions amending Article 93, paragraph (1), the provisions amending Article 94, the provisions amending Article 94-2, the provisions deleting Article 95-2, the provisions amending Article 95-3 (including its heading), the provisions amending Article 96-2 (including its heading), the provisions amending Article 97 (excluding the portion pertaining to paragraph (1), item (iii) of that Article and the portion pertaining to paragraph (2) of that Article), the provisions amending Article 100, the provisions amending Appended Table V (6) (limited to the portion redesignating Note 2 (10) of that table as Note 2 (11) of that table, and the portion redesignating Note 2 (9) of that table as Note 2 (10) of that table, redesignating Note 2 (8) of that table as Note 2 (9) of that table, redesignating Note 2 (7) of that table as Note 2 (8) of that table, and adding the following after Note 2 (6) of that table), the provisions amending Appended Table VI (1) through Appended Table VI (3), the provisions amending Appended Table VII (2), the provisions amending Appended Table VIII (3) and the provisions adding one table after Appended Table VIII (2), and the provisions of Article 7, paragraphs (2), (5) and (7) of the Supplementary Provisions: January 1, 2008; machine translation, not official **四** 第四十七条第十三号の改正規定　平成二十年四月一日 suppl-4199-12/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-4 The provisions amending Article 47, item (xiii): April 1, 2008; machine translation, not official **五** 目次の改正規定（「第二十三条の二」を「第二十三条の二―第二十三条の四」に、「第七十六条」を「第七十六条の二」に改める部分を除く。）、第一条第一項の改正規定、第一編第一章の次に一章を加える改正規定、第六条の二第一項の改正規定、第五十三条第一項第一号の改正規定（「第二条第二十一項」を「第二条第十四項」に改める部分を除く。）、第六十六条の二の改正規定（「第二百九十一条第十項第一号」を「第二百九十一条第九項第一号」に改める部分に限る。）、第七十二条の二（見出しを含む。）の改正規定、第七十二条の三の改正規定、第七十二条の六（見出しを含む。）の改正規定、第八十一条の四第九号の改正規定（「受益証券」を「受益権」に改める部分を除く。）、同条第十一号の改正規定（「又は特定目的信託」を「、特定目的信託又は特定受益証券発行信託」に改める部分に限る。）、第八十一条の六第二項の改正規定、第八十一条の九第三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、第八十三条第一項の改正規定（同項各号列記以外の部分中「受益証券」を「受益権」に改める部分、同項第一号ニ中「第二条第二十一項」を「第二条第十四項」に改める部分及び同項第二号ニ中「受益証券」を「受益権」に改める部分を除く。）、同条第二項の改正規定（同項第五号中「受益証券」を「受益権」に、「証券業者等」を「金融商品取引業者等」に改める部分を除く。）、同条第三項の改正規定（「受益証券」を「受益権」に改める部分を除く。）、第九十六条の改正規定、第九十七条第一項第三号の改正規定（「投資口」の下に「、公募公社債等運用投資信託以外の公社債等運用投資信託及び社債的受益権」を加え、「特定目的信託」を「特定受益証券発行信託」に改める部分に限る。）、第百五条第二項の改正規定（同項第一号中「第二条第二十一項」を「第二条第十四項」に改める部分を除く。）、別表第三（一）の改正規定、別表第三（二）の改正規定、別表第三（四）の改正規定（同表の備考９中「受益証券」を「受益権」に改める部分及び同表の備考１０中「受益証券」を「受益権」に改める部分を除く。）、別表第四（二）の改正規定、別表第四（三）の改正規定、別表第五（三）の改正規定（同表の備考２（２）中「第２条第２１項」を「第２条第１４項」に改める部分を除く。）、別表第五（四）の改正規定、別表第五（五）の改正規定（同表の備考２（２）中「受益証券」を「受益権」に改める部分を除く。）、別表第五（七）の改正規定（同表の備考２（２）に係る部分及び同表の備考２（３）に係る部分を除く。）、別表第五（二十九）の改正規定（同表の備考２（２）に係る部分を除く。）、別表第七（一）の改正規定、別表第八（二）の改正規定（同表の備考２（２）中「第２条第２１項」を「第２条第１４項」に、「）の受益証券」を「）の受益権」に改める部分を除く。）及び別表第十の改正規定並びに附則第六条並びに第七条第一項、第三項及び第六項の規定　信託法（平成十八年法律第百八号）の施行の日 suppl-4199-12/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-5 The provisions amending the table of contents (excluding the portion replacing "Article 23-2" with "Article 23-2 through Article 23-4" and "Article 76" with "Article 76-2"), the provisions amending Article 1, paragraph (1), the provisions adding one Chapter after Part I, Chapter I, the provisions amending Article 6-2, paragraph (1), the provisions amending Article 53, paragraph (1), item (i) (excluding the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)"), the provisions amending Article 66-2 (limited to the portion replacing "Article 291, paragraph (10), item (i)" with "Article 291, paragraph (9), item (i)"), the provisions amending Article 72-2 (including its heading), the provisions amending Article 72-3, the provisions amending Article 72-6 (including its heading), the provisions amending Article 81-4, item (ix) (excluding the portion replacing "beneficiary certificate" with "beneficial interest"), the provisions amending item (xi) of that Article (limited to the portion replacing "or specified-purpose trust" with ", specified-purpose trust or Specified Trust That Issues Beneficiary Certificates"), the provisions amending Article 81-6, paragraph (2), the provisions amending Article 81-9, paragraph (3), item (i), the provisions amending Article 82, paragraph (2), item (i), the provisions amending Article 83, paragraph (1) (excluding the portion replacing "beneficiary certificate" with "beneficial interest" in the part of that paragraph other than the items, the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)" in item (i), (d) of that paragraph, and the portion replacing "beneficiary certificate" with "beneficial interest" in item (ii), (d) of that paragraph), the provisions amending paragraph (2) of that Article (excluding the portion replacing "beneficiary certificate" with "beneficial interest" and "Securities firm, etc." with "financial instruments business operator, etc." in item (v) of that paragraph), the provisions amending paragraph (3) of that Article (excluding the portion replacing "beneficiary certificate" with "beneficial interest"), the provisions amending Article 96, the provisions amending Article 97, paragraph (1), item (iii) (limited to the portion adding ", bond-based Investment Trusts other than a Bond-Based Investment Trust Under Public Offering, and bond-type beneficial interests" after "investment units" and replacing "specified-purpose trust" with "Specified Trust That Issues Beneficiary Certificates"), the provisions amending Article 105, paragraph (2) (excluding the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)" in item (i) of that paragraph), the provisions amending Appended Table III (1), the provisions amending Appended Table III (2), the provisions amending Appended Table III (4) (excluding the portion replacing "beneficiary certificate" with "beneficial interest" in Note 9 of that table and the portion replacing "beneficiary certificate" with "beneficial interest" in Note 10 of that table), the provisions amending Appended Table IV (2), the provisions amending Appended Table IV (3), the provisions amending Appended Table V (3) (excluding the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)" in Note 2 (2) of that table), the provisions amending Appended Table V (4), the provisions amending Appended Table V (5) (excluding the portion replacing "beneficiary certificate" with "beneficial interest" in Note 2 (2) of that table), the provisions amending Appended Table V (7) (excluding the portion pertaining to Note 2 (2) of that table and the portion pertaining to Note 2 (3) of that table), the provisions amending Appended Table V (29) (excluding the portion pertaining to Note 2 (2) of that table), the provisions amending Appended Table VII (1), the provisions amending Appended Table VIII (2) (excluding the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)" and ")'s beneficiary certificate" with ")'s beneficial interest" in Note 2 (2) of that table) and the provisions amending Appended Table X, and the provisions of Article 6 and Article 7, paragraphs (1), (3) and (6) of the Supplementary Provisions: the date of enforcement of the Trust Act (Act No. 108 of 2006); machine translation, not official **六** 第三条の三第三十三号の改正規定　執行官法の一部を改正する法律（平成十九年法律第十八号）の施行の日 suppl-4199-12/art-1/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-6 The provisions amending Article 3-3, item (xxxiii): the date of enforcement of the Act Partially Amending the Court Enforcement Officer Act (Act No. 18 of 2007); machine translation, not official **七** 第五条第一項の改正規定、第六条第一項第九号の改正規定、第十四条第一項の改正規定、第十六条第二項第四号の改正規定、第十六条の二の改正規定、第四十条の九第一項の改正規定、第五十三条第一項第一号の改正規定（「第二条第二十一項」を「第二条第十四項」に改める部分に限る。）、第六十六条の二の改正規定（「第二百九十一条第十項第一号」を「第二百九十一条第九項第一号」に改める部分を除く。）、第七十二条の四の改正規定、第八十一条の三第二号の改正規定、第八十一条の三第三号の改正規定、第八十一条の四第九号の改正規定（「受益証券」を「受益権」に改める部分に限る。）、第八十一条の五の改正規定、第八十一条の六第四項の改正規定、第八十一条の九第二項の改正規定、第八十一条の二十五第三項の改正規定、第八十二条第一項の改正規定、同条第三項の改正規定、第八十三条第一項の改正規定（同項各号列記以外の部分中「受益証券」を「受益権」に改める部分、同項第一号ニ中「第二条第二十一項」を「第二条第十四項」に改める部分及び同項第二号ニ中「受益証券」を「受益権」に改める部分に限る。）、同条第二項の改正規定（同項第五号中「受益証券」を「受益権」に、「証券業者等」を「金融商品取引業者等」に改める部分に限る。）、同条第三項の改正規定（「受益証券」を「受益権」に改める部分に限る。）、第九十条の三第一項第二号の改正規定、第九十七条第一項第三号の改正規定（「投資口」の下に「、公募公社債等運用投資信託以外の公社債等運用投資信託及び社債的受益権」を加え、「特定目的信託」を「特定受益証券発行信託」に改める部分を除く。）、同条第二項の改正規定、第百五条第二項第一号の改正規定（「第二条第二十一項」を「第二条第十四項」に改める部分に限る。）、別表第三（四）の改正規定（同表の備考９中「受益証券」を「受益権」に改める部分及び同表の備考１０中「受益証券」を「受益権」に改める部分に限る。）、別表第三（五）の改正規定（同表の備考４中「翻訳」の次に「、通訳」を加える部分を除く。）、別表第五（二）の改正規定、別表第五（三）の改正規定（同表の備考２（２）中「第２条第２１項」を「第２条第１４項」に改める部分に限る。）、別表第五（五）の改正規定（同表の備考２（２）中「受益証券」を「受益権」に改める部分に限る。）、別表第五（六）の改正規定（同表の備考２（１０）を同表の備考２（１１）とする部分及び同表の備考２（９）を同表の備考２（１０）とし、同表の備考２（８）を同表の備考２（９）とし、同表の備考２（７）を同表の備考２（８）とし、同表の備考２（６）の次に次のように加える部分を除く。）、別表第五（七）の改正規定（同表の備考２（２）（ロ）中「第２条第２１項」を「第２条第１４項」に改める部分に限る。）、別表第五（二十八）の改正規定、別表第五（二十九）の改正規定（同表の備考２（２）（ロ）中「第２条第２１項」を「第２条第１４項」に改める部分に限る。）、別表第八（一）の改正規定及び別表第八（二）の改正規定（同表の備考２（２）中「第２条第２１項」を「第２条第１４項」に、「）の受益証券」を「）の受益権」に改める部分に限る。）　証券取引法等の一部を改正する法律（平成十八年法律第六十五号）の施行の日 suppl-4199-12/art-1/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-7 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-7 The provisions amending Article 5, paragraph (1), the provisions amending Article 6, paragraph (1), item (ix), the provisions amending Article 14, paragraph (1), the provisions amending Article 16, paragraph (2), item (iv), the provisions amending Article 16-2, the provisions amending Article 40-9, paragraph (1), the provisions amending Article 53, paragraph (1), item (i) (limited to the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)"), the provisions amending Article 66-2 (excluding the portion replacing "Article 291, paragraph (10), item (i)" with "Article 291, paragraph (9), item (i)"), the provisions amending Article 72-4, the provisions amending Article 81-3, item (ii), the provisions amending Article 81-3, item (iii), the provisions amending Article 81-4, item (ix) (limited to the portion replacing "beneficiary certificate" with "beneficial interest"), the provisions amending Article 81-5, the provisions amending Article 81-6, paragraph (4), the provisions amending Article 81-9, paragraph (2), the provisions amending Article 81-25, paragraph (3), the provisions amending Article 82, paragraph (1), the provisions amending paragraph (3) of that Article, the provisions amending Article 83, paragraph (1) (limited to the portion replacing "beneficiary certificate" with "beneficial interest" in the part of that paragraph other than the items, the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)" in item (i), (d) of that paragraph, and the portion replacing "beneficiary certificate" with "beneficial interest" in item (ii), (d) of that paragraph), the provisions amending paragraph (2) of that Article (limited to the portion replacing "beneficiary certificate" with "beneficial interest" and "Securities firm, etc." with "financial instruments business operator, etc." in item (v) of that paragraph), the provisions amending paragraph (3) of that Article (limited to the portion replacing "beneficiary certificate" with "beneficial interest"), the provisions amending Article 90-3, paragraph (1), item (ii), the provisions amending Article 97, paragraph (1), item (iii) (excluding the portion adding ", bond-based Investment Trusts other than a Bond-Based Investment Trust Under Public Offering, and bond-type beneficial interests" after "investment units" and replacing "specified-purpose trust" with "Specified Trust That Issues Beneficiary Certificates"), the provisions amending paragraph (2) of that Article, the provisions amending Article 105, paragraph (2), item (i) (limited to the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)"), the provisions amending Appended Table III (4) (limited to the portion replacing "beneficiary certificate" with "beneficial interest" in Note 9 of that table and the portion replacing "beneficiary certificate" with "beneficial interest" in Note 10 of that table), the provisions amending Appended Table III (5) (excluding the portion adding ", interpretation" after "translation" in Note 4 of that table), the provisions amending Appended Table V (2), the provisions amending Appended Table V (3) (limited to the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)" in Note 2 (2) of that table), the provisions amending Appended Table V (5) (limited to the portion replacing "beneficiary certificate" with "beneficial interest" in Note 2 (2) of that table), the provisions amending Appended Table V (6) (excluding the portion redesignating Note 2 (10) of that table as Note 2 (11) of that table, and the portion redesignating Note 2 (9) of that table as Note 2 (10) of that table, redesignating Note 2 (8) of that table as Note 2 (9) of that table, redesignating Note 2 (7) of that table as Note 2 (8) of that table, and adding the following after Note 2 (6) of that table), the provisions amending Appended Table V (7) (limited to the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)" in Note 2 (2) (b) of that table), the provisions amending Appended Table V (28), the provisions amending Appended Table V (29) (limited to the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)" in Note 2 (2) (b) of that table), the provisions amending Appended Table VIII (1) and the provisions amending Appended Table VIII (2) (limited to the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)" and ")'s beneficiary certificate" with ")'s beneficial interest" in Note 2 (2) of that table): the date of enforcement of the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006); machine translation, not official **八** 第六条第一項第十号の改正規定、第十六条第一項の改正規定及び第八十一条の四第八号の改正規定並びに附則第三条の規定　株式等の取引に係る決済の合理化を図るための社債等の振替に関する法律等の一部を改正する法律（平成十六年法律第八十八号）の施行の日 suppl-4199-12/art-1/par-1/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-8 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-8 The provisions amending Article 6, paragraph (1), item (x), the provisions amending Article 16, paragraph (1) and the provisions amending Article 81-4, item (viii), and the provisions of Article 3 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Book-Entry Transfer of Corporate Bonds, etc. and Other Acts to Rationalize Settlement of Transactions of Shares, etc. (Act No. 88 of 2004); machine translation, not official **九** 第八十六条第二項第二号の改正規定及び附則第五条の規定　雇用保険法等の一部を改正する法律（平成十九年法律第三十号）の施行の日 suppl-4199-12/art-1/par-1/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-9 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-9 The provisions amending Article 86, paragraph (2), item (ii) and the provisions of Article 5 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007). machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4199-12/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-2 **第一項** 別段の定めがあるものを除き、改正後の所得税法施行規則（以下「新規則」という。）の規定は、平成十九年分以後の所得税について適用し、平成十八年分以前の所得税については、なお従前の例による。 suppl-4199-12/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-2/par-1 Except as otherwise provided, the provisions of the amended Regulation for Enforcement of the Income Tax Act (hereinafter referred to as the "New Regulation") apply to income tax for 2007 and subsequent years, and the provisions then in force continue to govern income tax for 2006 and earlier years. machine translation, not official ### 第三条（公社債等に係る有価証券の記録等に関する経過措置） — Transitional Measures Concerning Records of Securities Pertaining to Public and Corporate Bonds or Similar Interest, etc. caption: machine translation, not official suppl-4199-12/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-3 **第一項** 新規則第十六条第一項（公社債等に係る有価証券の記録等）の規定は、所得税法等の一部を改正する法律（平成十九年法律第六号。以下「改正法」という。）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。）第十一条第四項（公共法人等及び公益信託等に係る非課税）に規定する内国法人若しくは外国法人又は公益信託若しくは加入者保護信託の受託者が附則第一条第八号（施行期日）に定める日以後に支払を受けるべき同項に規定する公社債等の利子等について適用し、改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第十一条第四項（公共法人等及び公益信託等に係る非課税）に規定する内国法人若しくは外国法人又は公益信託若しくは加入者保護信託の受託者が、同日前に支払を受けるべき同項に規定する公社債等の利子等については、なお従前の例による。 suppl-4199-12/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-3/par-1 The provisions of Article 16, paragraph (1) (Records of Securities Pertaining to Public and Corporate Bonds or Similar Interest, etc.) of the New Regulation apply to interest and similar income on public and corporate bonds or similar interest that a Domestic Corporation or Foreign Corporation prescribed in Article 11, paragraph (4) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) 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. 6 of 2007; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), or the trustee of a public interest trust or participant protection trust, is to receive on or after the date prescribed in Article 1, item (viii) of the Supplementary Provisions (Effective Date), as prescribed in that paragraph, and the provisions then in force continue to govern interest and similar income on public and corporate bonds or similar interest that a Domestic Corporation or Foreign Corporation prescribed in Article 11, paragraph (4) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act"), or the trustee of a public interest trust or participant protection trust, is to receive before that date, as prescribed in that paragraph. machine translation, not official ### 第四条（減価償却資産の償却の方法等に関する経過措置） — Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets caption: machine translation, not official suppl-4199-12/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-4 **第一項** 所得税法施行令の一部を改正する政令（平成十九年政令第八十二号。以下「改正令」という。）附則第十二条第三項（減価償却資産の償却の方法等に関する経過措置）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。 suppl-4199-12/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-4/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 12, paragraph (3) of the Supplementary Provisions (Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 82 of 2007; hereinafter referred to as the "Amending Order") are the following matters: machine translation, not official **一** 改正令附則第十二条第三項に規定する届出書を提出する者の氏名及び住所（国内に住所がない場合には、居所） suppl-4199-12/art-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-4/par-1/item-1 the name and domicile (or residence, if the person has no domicile in Japan) of the person who submits the written notification prescribed in Article 12, paragraph (3) of the Supplementary Provisions of the Amending Order; machine translation, not official **二** その償却の方法を変更しようとする減価償却資産の種類及び構造若しくは用途、細目又は設備の種類の区分（二以上の事業所又は船舶を有する個人で事業所又は船舶ごとに償却の方法を選定していないものが事業所又は船舶ごとに償却の方法を選定しようとする場合には、事業所又は船舶ごとのこれらの区分） suppl-4199-12/art-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-4/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-4/par-1/item-2 the type and structure or use, detailed classification, or classification by type of equipment of the Depreciable Asset for which the method of depreciation is to be changed (or, where an individual who has two or more places of business or ships and has not selected a method of depreciation for each place of business or ship intends to select a method of depreciation for each place of business or ship, those classifications for each place of business or ship); machine translation, not official **三** 現によっている償却の方法及びその償却の方法を採用した年月日 suppl-4199-12/art-4/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-4/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-4/par-1/item-3 the method of depreciation currently in use and the date on which that method of depreciation was adopted; and machine translation, not official **四** その他参考となるべき事項 suppl-4199-12/art-4/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-4/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-4/par-1/item-4 any other matters for reference. machine translation, not official ### 第五条（生命保険金等の支払調書に関する経過措置） — Transitional Measures Concerning Payment Reports on Life Insurance Proceeds, etc. caption: machine translation, not official suppl-4199-12/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-5 **第一項** 雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第八十八条第三項（勤労者財産形成促進法の一部改正に伴う経過措置）の規定によりなお従前の例によることとされる場合における同法附則第八十七条（勤労者財産形成促進法の一部改正）の規定による改正前の勤労者財産形成促進法（昭和四十六年法律第九十二号）第八条の二第三号（勤労者財産形成助成金等）に規定する事業主から支払を受ける同号に規定する財産形成貯蓄活用給付金については、改正前の所得税法施行規則（以下「旧規則」という。）第八十六条第二項第二号（生命保険金等の支払調書）の規定は、なおその効力を有する。この場合において、同号中「令第三百五十一条第一項第九号」とあるのは、「所得税法施行令の一部を改正する政令（平成十九年政令第八十二号）附則第二十四条第二項の規定によりなお効力を有するものとされる同令による改正前の令第三百五十一条第一項第九号」とする。 suppl-4199-12/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-5/par-1 In the case where the provisions then in force continue to govern pursuant to the provisions of Article 88, paragraph (3) of the Supplementary Provisions (Transitional Measures Accompanying the Partial Amendment of the Workers' Property Accumulation Promotion Act) of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), with respect to the property accumulation savings utilization benefit prescribed in Article 8-2, item (iii) (Workers' Property Accumulation Subsidies, etc.) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) prior to amendment by the provisions of Article 87 (Partial Amendment of the Workers' Property Accumulation Promotion Act) of the Supplementary Provisions of that Act that is received from the employer prescribed in that item, the provisions of Article 86, paragraph (2), item (ii) (Payment Reports on Life Insurance Proceeds, etc.) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation") remain in force. In this case, in Article 86, paragraph (2), item (ii) of the Former Regulation, "Article 351, paragraph (1), item (ix) of the Order" is deemed to be replaced with "Article 351, paragraph (1), item (ix) of the Order prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 82 of 2007), which remains in force pursuant to the provisions of Article 24, paragraph (2) of the Supplementary Provisions of that Cabinet Order". machine translation, not official ### 第六条（信託の計算書に関する経過措置） — Transitional Measures Concerning Trust Accounting Statements caption: machine translation, not official suppl-4199-12/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-6 **第一項** 新法第二百二十七条（信託の計算書）に規定する信託会社（以下「信託会社」という。）が附則第一条第五号（施行期日）に定める日（以下「信託法施行日」という。）前に開始する事業年度に係る新法第二百二十七条に規定する計算書で信託法施行日以後に提出するもの（信託会社以外の受託者にあっては、信託法施行日から平成二十一年一月一日前に提出するもの）に係る新規則第九十六条（信託の計算書）の規定の適用については、同条第一項第一号中「居所（国内に居所を有しない者にあつては、国外におけるその住所）」とあるのは「居所」と、同項第三号中「資産及び負債の内訳並びに資産及び負債の額」とあるのは「財産の種類及び現在額」と、同項第四号中「資産」とあるのは「財産」と、「信託財産に帰せられる収益及び費用」とあるのは「信託に関する収入及び支出」とする。 suppl-4199-12/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-6/par-1 With regard to the application of the provisions of Article 96 (Trust Accounting Statements) of the New Regulation to the statement prescribed in Article 227 of the New Act that is submitted on or after the date prescribed in Article 1, item (v) of the Supplementary Provisions (Effective Date) (hereinafter referred to as the "Effective Date of the Trust Act") and that pertains to a business year starting before the Effective Date of the Trust Act of a trust company prescribed in Article 227 (Trust Accounting Statements) of the New Act (hereinafter referred to as the "trust company") (or, in the case of a trustee other than a trust company, a statement submitted during the period from the Effective Date of the Trust Act to before January 1, 2009), in Article 96, paragraph (1), item (i) of the New Regulation, "residence (or, for a person who has no residence in Japan, the domicile abroad)" is deemed to be replaced with "residence", in item (iii) of that paragraph, "the breakdown of assets and liabilities and the amounts of assets and liabilities" is deemed to be replaced with "the types and current amounts of property", and in item (iv) of that paragraph, "assets" is deemed to be replaced with "property", and "revenue and expenses attributable to trust property" is deemed to be replaced with "income and expenditure relating to the trust". machine translation, not official ### 第七条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-4199-12/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7 **第一項** 新規則別表第三（一）、別表第三（二）、別表第三（四）、別表第四（二）、別表第四（三）、別表第五（三）、別表第五（四）、別表第五（五）及び別表第八（二）に定める書式は、信託法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）、第二百二十四条第二項（配当等の受領者の告知）、第二百二十五条第一項（支払調書及び支払通知書）又は第二百二十八条第一項（名義人受領の配当所得等の調書）の規定により添付し、又は提出するこれらの規定に規定する計算書、告知書及び調書について適用し、信託法施行日前に旧法第二百二十条（源泉徴収に係る所得税の納付手続）、第二百二十四条第二項（配当等の受領者の告知）、第二百二十五条第一項（支払調書及び支払通知書）又は第二百二十八条第一項（名義人受領の配当所得等の調書）の規定により添付し、又は提出したこれらの規定に規定する計算書、告知書及び調書については、なお従前の例による。 suppl-4199-12/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-1 The forms specified in Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table IV (2), Appended Table IV (3), Appended Table V (3), Appended Table V (4), Appended Table V (5) and Appended Table VIII (2) of the New Regulation apply to the statements, paper-based notices and reports prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding), Article 224, paragraph (2) (Notice by a Person Receiving Dividends, etc.), Article 225, paragraph (1) (Payment Reports and Notices of Payment) or Article 228, paragraph (1) (Reports on Dividend Income, etc. Received by the Person of Record) of the New Act that are attached or submitted pursuant to those provisions on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern the statements, paper-based notices and reports prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding), Article 224, paragraph (2) (Notice by a Person Receiving Dividends, etc.), Article 225, paragraph (1) (Payment Reports and Notices of Payment) or Article 228, paragraph (1) (Reports on Dividend Income, etc. Received by the Person of Record) of the Former Act that were attached or submitted pursuant to those provisions before the Effective Date of the Trust Act. machine translation, not official **第二項** 別表第五（六）の改正規定（同表の備考２（１０）を同表の備考２（１１）とする部分及び同表の備考２（９）を同表の備考２（１０）とし、同表の備考２（８）を同表の備考２（９）とし、同表の備考２（７）を同表の備考２（８）とし、同表の備考２（６）の次に次のように加える部分に限る。）による新規則別表第五（六）に定める書式は、平成二十年一月一日以後に新法第二百二十五条第二項又は第三項ただし書の規定により交付する同条第二項に規定する通知書について適用し、同日前に旧法第二百二十五条第二項の規定により交付した同項に規定する通知書については、なお従前の例による。 suppl-4199-12/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-2 The form specified in Appended Table V (6) of the New Regulation as amended by the provisions amending Appended Table V (6) (limited to the part that changes Note 2 (10) of the Remarks to that table to Note 2 (11), and the part that changes Note 2 (9) of the Remarks to that table to Note 2 (10), Note 2 (8) to Note 2 (9) and Note 2 (7) to Note 2 (8), and adds the following after Note 2 (6) of the Remarks to that table) applies to the written notice prescribed in Article 225, paragraph (2) of the New Act that is delivered pursuant to Article 225, paragraph (2) of the New Act or the proviso to paragraph (3) of that Article on or after January 1, 2008, and the provisions then in force continue to govern the written notice prescribed in Article 225, paragraph (2) of the Former Act that was delivered pursuant to that paragraph before that date. machine translation, not official **第三項** 別表第五（七）の改正規定（同表の備考２（２）に係る部分及び同表の備考２（３）に係る部分を除く。）及び別表第五（二十九）の改正規定（同表の備考２（２）に係る部分を除く。）による新規則別表第五（七）及び別表第五（二十九）に定める書式は、信託法施行日以後に新法第二百二十五条第一項又は第二項の規定により提出し、又は交付する同条第一項又は第二項に規定する調書及び通知書について適用し、信託法施行日前に旧法第二百二十五条第一項又は第二項の規定により提出し、又は交付した同条第一項又は第二項に規定する調書及び通知書については、なお従前の例による。 suppl-4199-12/art-7/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-3 The forms specified in Appended Table V (7) and Appended Table V (29) of the New Regulation as amended by the provisions amending Appended Table V (7) (excluding the part pertaining to Note 2 (2) of the Remarks to that table and the part pertaining to Note 2 (3) of the Remarks to that table) and the provisions amending Appended Table V (29) (excluding the part pertaining to Note 2 (2) of the Remarks to that table) apply to the reports and written notices prescribed in Article 225, paragraph (1) or (2) of the New Act that are submitted or delivered pursuant to Article 225, paragraph (1) or (2) of the New Act on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern the reports and written notices prescribed in Article 225, paragraph (1) or (2) of the Former Act that were submitted or delivered pursuant to Article 225, paragraph (1) or (2) of the Former Act before the Effective Date of the Trust Act. machine translation, not official **第四項** 別表第五（七）の改正規定（同表の備考２（２）に係る部分及び同表の備考２（３）に係る部分に限る。）及び別表第五（二十九）の改正規定（同表の備考２（２）に係る部分に限る。）による新規則別表第五（七）及び別表第五（二十九）に定める書式は、平成十九年五月一日以後に新法第二百二十五条第一項又は第二項の規定により提出し、又は交付する同条第一項又は第二項に規定する調書及び通知書について適用し、同日前に旧法第二百二十五条第一項又は第二項の規定により提出し、又は交付した同条第一項又は第二項に規定する調書及び通知書については、なお従前の例による。 suppl-4199-12/art-7/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-4 The forms specified in Appended Table V (7) and Appended Table V (29) of the New Regulation as amended by the provisions amending Appended Table V (7) (limited to the part pertaining to Note 2 (2) of the Remarks to that table and the part pertaining to Note 2 (3) of the Remarks to that table) and the provisions amending Appended Table V (29) (limited to the part pertaining to Note 2 (2) of the Remarks to that table) apply to the reports and written notices prescribed in Article 225, paragraph (1) or (2) of the New Act that are submitted or delivered pursuant to Article 225, paragraph (1) or (2) of the New Act on or after May 1, 2007, and the provisions then in force continue to govern the reports and written notices prescribed in Article 225, paragraph (1) or (2) of the Former Act that were submitted or delivered pursuant to Article 225, paragraph (1) or (2) of the Former Act before that date. machine translation, not official **第五項** 新規則別表第六（一）から別表第六（三）までに定める書式は、平成二十年一月一日以後に新法第二百二十六条第一項から第三項まで（源泉徴収票）の規定により提出し、又はこれらの規定若しくは同条第四項ただし書の規定により交付する同条第一項から第三項までに規定する源泉徴収票について適用し、同日前に旧法第二百二十六条第一項から第三項まで（源泉徴収票）の規定により提出し、又は交付した同条第一項から第三項までに規定する源泉徴収票については、なお従前の例による。 suppl-4199-12/art-7/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-5 The forms specified in Appended Table VI (1) through Appended Table VI (3) of the New Regulation apply to the Withholding receipts prescribed in Article 226, paragraphs (1) through (3) (Withholding Receipts) of the New Act that are submitted pursuant to those provisions, or delivered pursuant to those provisions or the proviso to paragraph (4) of that Article, on or after January 1, 2008, and the provisions then in force continue to govern the Withholding receipts prescribed in Article 226, paragraphs (1) through (3) (Withholding Receipts) of the Former Act that were submitted or delivered pursuant to those provisions before that date. machine translation, not official **第六項** 新規則別表第七（一）に定める書式は、信託会社が信託法施行日以後に開始する事業年度に係る新法第二百二十七条（信託の計算書）に規定する計算書（信託会社以外の受託者にあっては平成二十一年一月一日以後に提出する同条に規定する計算書）について適用し、信託法施行日前に開始した事業年度に係る旧法第二百二十七条（信託に関する計算書）に規定する計算書（信託会社以外の受託者にあっては平成二十一年一月一日前に提出する同条に規定する計算書）については、なお従前の例による。 suppl-4199-12/art-7/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-6 The form specified in Appended Table VII (1) of the New Regulation applies to the statement prescribed in Article 227 (Trust Accounting Statements) of the New Act pertaining to a business year of a trust company that starts on or after the Effective Date of the Trust Act (or, in the case of a trustee other than a trust company, the statement prescribed in that Article that is submitted on or after January 1, 2009), and the provisions then in force continue to govern the statement prescribed in Article 227 (Statements Concerning Trusts) of the Former Act pertaining to a business year that started before the Effective Date of the Trust Act (or, in the case of a trustee other than a trust company, the statement prescribed in that Article that is submitted before January 1, 2009). machine translation, not official **第七項** 新規則別表第七（二）及び別表第八（三）に定める書式は、平成二十年一月一日以後に新法第二百二十七条の二（有限責任事業組合等に係る組合員所得に関する計算書）又は第二百二十八条第二項の規定により提出するこれらの規定に規定する計算書及び調書について適用し、同日前に提出した旧法第二百二十七条の二（有限責任事業組合等に係る組合員所得に関する計算書）の規定により提出した同条に規定する計算書については、なお従前の例による。 suppl-4199-12/art-7/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-7 The forms specified in Appended Table VII (2) and Appended Table VIII (3) of the New Regulation apply to the statements and reports prescribed in Article 227-2 (Statement Concerning Partner Income from Limited Liability Partnerships, etc.) or Article 228, paragraph (2) of the New Act that are submitted pursuant to those provisions on or after January 1, 2008, and the provisions then in force continue to govern the statement prescribed in Article 227-2 (Statement Concerning Partner Income from Limited Liability Partnerships, etc.) of the Former Act that was submitted pursuant to that Article before that date. machine translation, not official **第八項** 前各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、告知書、調書、通知書又は源泉徴収票に、新規則別表第三（一）、別表第三（二）、別表第三（四）、別表第四（二）、別表第四（三）、別表第五（三）から別表第五（七）まで、別表第五（二十九）、別表第六（一）から別表第六（三）まで、別表第七（一）、別表第七（二）又は別表第八（二）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-4199-12/art-7/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-8 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-8 For the time being, the forms prescribed in the preceding paragraphs may be replaced by the statements, paper-based notices, reports, written notices or Withholding receipts specified in the corresponding provisions of the Former Regulation, with entries made in them in accordance with Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table IV (2), Appended Table IV (3), Appended Table V (3) through Appended Table V (7), Appended Table V (29), Appended Table VI (1) through Appended Table VI (3), Appended Table VII (1), Appended Table VII (2) or Appended Table VIII (2) of the New Regulation. machine translation, not official --- ## Cites - suppl-4199-12/art-1/par-1/item-1: 附則第七条第四項 → 所得税法施行規則 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4199-12/art-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-4 - suppl-4199-12/art-1/par-1/item-3: 附則第七条第二項 → 所得税法施行規則 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4199-12/art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-2 - suppl-4199-12/art-1/par-1/item-3: 第五項 → 所得税法施行規則 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-4199-12/art-7/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-5 - suppl-4199-12/art-1/par-1/item-3: 第七項 → 所得税法施行規則 附則第七条第七項 (Supplementary Provisions, Article 7, paragraph (7)), suppl-4199-12/art-7/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-7 - suppl-4199-12/art-1/par-1/item-5: 附則第六条 → 所得税法施行規則 附則第六条 (Supplementary Provisions, Article 6), suppl-4199-12/art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-6 - suppl-4199-12/art-1/par-1/item-5: 第七条第一項 → 所得税法施行規則 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4199-12/art-7/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-1 - suppl-4199-12/art-1/par-1/item-5: 第三項 → 所得税法施行規則 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4199-12/art-7/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-3 - suppl-4199-12/art-1/par-1/item-5: 第六項 → 所得税法施行規則 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-4199-12/art-7/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-6 - suppl-4199-12/art-1/par-1/item-8: 附則第三条 → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-4199-12/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-3 - suppl-4199-12/art-1/par-1/item-9: 附則第五条 → 所得税法施行規則 附則第五条 (Supplementary Provisions, Article 5), suppl-4199-12/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-5 - suppl-4199-12/art-3/par-1: 新規則第十六条第一項 → 所得税法施行規則 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16/par-1 · https://japanlaw.org/l/340M50000040011/art-16/par-1 - suppl-4199-12/art-3/par-1: 第十一条第四項 → 所得税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/income-tax-act/art-11/par-4 · https://japanlaw.org/l/340AC0000000033/art-11/par-4 - suppl-4199-12/art-3/par-1: 附則第一条第八号 → 所得税法施行規則 附則第一条第一項第八号 (Supplementary Provisions, Article 1, paragraph (1), item (viii)), suppl-4199-12/art-1/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-8 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-8 - suppl-4199-12/art-5/par-1: 令第三百五十一条第一項第九号 → e-Gov law 340CO0000000096, 第三百五十一条第一項第九号 (Article 351, paragraph (1), item (ix)), art-351/par-1/item-9 — not held in this collection - suppl-4199-12/art-6/par-1: 附則第一条第五号 → 所得税法施行規則 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4199-12/art-1/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-5 - suppl-4199-12/art-6/par-1: 新規則第九十六条 → 所得税法施行規則 第九十六条 (Article 96), art-96 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96 · https://japanlaw.org/l/340M50000040011/art-96 - suppl-4199-12/art-6/par-1: 同条第一項第一号 → 所得税法施行規則 第九十六条第一項第一号 (Article 96, paragraph (1), item (i)), art-96/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-1 - suppl-4199-12/art-6/par-1: 同項第三号 → 所得税法施行規則 第九十六条第一項第三号 (Article 96, paragraph (1), item (iii)), art-96/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-3 - suppl-4199-12/art-6/par-1: 同項第四号 → 所得税法施行規則 第九十六条第一項第四号 (Article 96, paragraph (1), item (iv)), art-96/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-4 - suppl-4199-12/art-7/par-8: 前各項 → 所得税法施行規則 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4199-12/art-7/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-1 - suppl-4199-12/art-7/par-8: 前各項 → 所得税法施行規則 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4199-12/art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-2 - suppl-4199-12/art-7/par-8: 前各項 → 所得税法施行規則 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4199-12/art-7/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-3 - suppl-4199-12/art-7/par-8: 前各項 → 所得税法施行規則 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4199-12/art-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-4 - suppl-4199-12/art-7/par-8: 前各項 → 所得税法施行規則 附則第七条第五項 (Supplementary Provisions, Article 7, paragraph (5)), suppl-4199-12/art-7/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-5 - suppl-4199-12/art-7/par-8: 前各項 → 所得税法施行規則 附則第七条第六項 (Supplementary Provisions, Article 7, paragraph (6)), suppl-4199-12/art-7/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-6 - suppl-4199-12/art-7/par-8: 前各項 → 所得税法施行規則 附則第七条第七項 (Supplementary Provisions, Article 7, paragraph (7)), suppl-4199-12/art-7/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-7 ## Cited by 8 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一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-1 - 所得税法施行規則 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-3 - 所得税法施行規則 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-5 - 所得税法施行規則 附則第一条第一項第八号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-8 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-8 - 所得税法施行規則 附則第一条第一項第九号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-1/par-1/item-9 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-1/par-1/item-9 - 所得税法施行規則 附則第三条第一項（公社債等に係る有価証券の記録等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-3/par-1 - 所得税法施行規則 附則第六条第一項（信託の計算書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-6/par-1 - 所得税法施行規則 附則第七条第八項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-7/par-8 · https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-7/par-8 --- ## 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-20261027T143811-095, 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-20261027T143811-095, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-096, 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-20261027T153227-006, 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