# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-12/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（生命保険金等の支払調書に関する経過措置） — address `suppl-4199-12/art-5` - 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/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4199-12/art-5 - 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. --- ### 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 --- ## Cites - 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 ## Cited by 1 provision cites 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 --- ## 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-20261027T143811-096, 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