# 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-4199-55. 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-4199-55` - 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-4199-55 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4199-55 - 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 平成一九年九月二八日財務省令第五五号 suppl-4199-55 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55 · https://japanlaw.org/l/340M50000040011/suppl-4199-55 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4199-55/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-1 **第一項** この省令は、郵政民営化法（平成十七年法律第九十七号）の施行の日から施行する。 suppl-4199-55/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-1/par-1 This Ministerial Order comes into effect as of the date of enforcement of the Postal Service Privatization Act (Act No. 97 of 2005). machine translation, not official ### 第四条（児童又は生徒の預貯金の利子等につき課税を受けないための手続等に関する経過措置） — Transitional Measures Concerning Procedures, etc. for Not Being Taxed on Interest and Similar Income from Deposits and Savings of Children or Students caption: machine translation, not official suppl-4199-55/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-4 **第一項** 第二条の規定による改正後の所得税法施行規則（以下「新所得税法施行規則」という。）第二条第一項の規定は、施行日以後に同項に規定する預入等をする同項に規定する預貯金等について適用し、施行日前に第二条の規定による改正前の所得税法施行規則（以下「旧所得税法施行規則」という。）第二条第一項に規定する預入等をした同項に規定する預貯金等については、なお従前の例による。 suppl-4199-55/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-4/par-1 The provisions of Article 2, paragraph (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Regulation for Enforcement of the Income Tax Act") apply to the deposits and similar savings prescribed in that paragraph into which a placement prescribed in that paragraph is made on or after the Effective Date, and the provisions then in force continue to govern the deposits and similar savings prescribed in Article 2, paragraph (1) of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 2 (hereinafter referred to as the "Former Regulation for Enforcement of the Income Tax Act") into which a placement prescribed in that paragraph was made before the Effective Date. machine translation, not official ### 第五条（生命保険料控除に関する証明事項等に関する経過措置） — Transitional Measures Concerning the Matters to Be Certified, etc. Concerning the Life Insurance Premium Deduction caption: machine translation, not official suppl-4199-55/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-5 **第一項** 施行日前に旧所得税法施行規則第四十七条の二第一項第一号に規定する郵便振替又は同号に規定する払込書を用いて行う銀行振込を利用して払い込んだ保険料又は掛金に係る所得税法施行令第二百六十二条第一項第五号に掲げる書類については、なお従前の例による。 suppl-4199-55/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-5/par-1 The provisions then in force continue to govern the documents listed in Article 262, paragraph (1), item (v) of the Order for Enforcement of the Income Tax Act pertaining to insurance premiums or contributions that were paid, before the Effective Date, by postal transfer prescribed in Article 47-2, paragraph (1), item (i) of the Former Regulation for Enforcement of the Income Tax Act or by bank transfer made using a payment slip prescribed in that item. machine translation, not official ### 第六条（保険料控除申告書に関する書類の提出又は提示により証明する事項に関する経過措置） — Transitional Measures Concerning Matters Certified by Submission or Presentation of Documents Pertaining to the Return for Insurance Premium Deduction caption: machine translation, not official suppl-4199-55/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-6 **第一項** 施行日前に旧所得税法施行規則第七十六条第一号に規定する郵便振替又は同号に規定する払込書を用いて行う銀行振込を利用して払い込んだ保険料又は掛金に係る所得税法施行令第三百十九条第三号に掲げる書類については、なお従前の例による。 suppl-4199-55/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-6/par-1 The provisions then in force continue to govern the documents listed in Article 319, item (iii) of the Order for Enforcement of the Income Tax Act pertaining to insurance premiums or contributions that were paid, before the Effective Date, by postal transfer prescribed in Article 76, item (i) of the Former Regulation for Enforcement of the Income Tax Act or by bank transfer made using a payment slip prescribed in that item. machine translation, not official ### 第七条（反復して預貯金等の預入等をすることを約する契約の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Contracts to Make Deposits or Savings, etc. Repeatedly caption: machine translation, not official suppl-4199-55/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55/art-7 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-7 **第一項** 旧所得税法施行規則第八十一条の四第五号又は第六号に掲げる契約に基づき施行日前に預入をしたこれらの規定に規定する定額郵便貯金又は定期郵便貯金につき支払を受ける所得税法第二百二十四条第一項に規定する利子等については、なお従前の例による。 suppl-4199-55/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-7/par-1 The provisions then in force continue to govern interest and similar income prescribed in Article 224, paragraph (1) of the Income Tax Act that is received on the fixed-amount postal savings or time postal savings prescribed in Article 81-4, item (v) or (vi) of the Former Regulation for Enforcement of the Income Tax Act that were placed before the Effective Date under the contract listed in those items. machine translation, not official ### 第八条（支払調書の提出に関する経過措置） — Transitional Measures Concerning Submission of Payment Reports caption: machine translation, not official suppl-4199-55/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55/art-8 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-8 **第一項** 新所得税法施行規則第八十二条第二項第二号の規定は、施行日以後に支払うべき同号の規定に該当する同号に規定する利子等について適用し、施行日前に支払うべき旧所得税法施行規則第八十二条第二項第二号の規定に該当する同号に規定する利子等については、なお従前の例による。 suppl-4199-55/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-8/par-1 The provisions of Article 82, paragraph (2), item (ii) of the New Regulation for Enforcement of the Income Tax Act apply to the interest and similar income prescribed in that item that falls under the provisions of that item and is to be paid on or after the Effective Date, and the provisions then in force continue to govern the interest and similar income prescribed in that item that falls under the provisions of Article 82, paragraph (2), item (ii) of the Former Regulation for Enforcement of the Income Tax Act and is to be paid before the Effective Date. machine translation, not official ### 第九条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-4199-55/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55/art-9 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-9 **第一項** 新所得税法施行規則別表第三（一）及び別表第五（一）に定める書式は、施行日以後に所得税法第二百二十条又は第二百二十五条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及び調書について適用し、施行日前に添付し、又は提出したこれらの計算書及び調書については、なお従前の例による。 suppl-4199-55/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-9/par-1 The forms specified in Appended Table III (1) and Appended Table V (1) of the New Regulation for Enforcement of the Income Tax Act apply to the statements and reports prescribed in Article 220 or Article 225 of the Income Tax Act that are attached or submitted pursuant to those provisions on or after the Effective Date, and the provisions then in force continue to govern those statements and reports that were attached or submitted before the Effective Date. machine translation, not official **第二項** 前項に規定する書式は、当分の間、旧所得税法施行規則の相当の規定に定める計算書又は調書に、新所得税法施行規則別表第三（一）及び別表第五（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-4199-55/art-9/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55/art-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-9/par-2 For the time being, the forms prescribed in the preceding paragraph may be replaced by the statements or reports specified in the corresponding provisions of the Former Regulation for Enforcement of the Income Tax Act, with entries made in them in accordance with Appended Table III (1) and Appended Table V (1) of the New Regulation for Enforcement of the Income Tax Act. machine translation, not official --- ## Cites - suppl-4199-55/art-4/par-1: 第二条第一項 → 所得税法施行規則 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-2/par-1 · https://japanlaw.org/l/340M50000040011/art-2/par-1 - suppl-4199-55/art-7/par-1: 所得税法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/ja/income-tax-act/art-224/par-1 · https://japanlaw.org/l/340AC0000000033/art-224/par-1 - suppl-4199-55/art-8/par-1: 新所得税法施行規則第八十二条第二項第二号 → 所得税法施行規則 第八十二条第二項第二号 (Article 82, paragraph (2), item (ii)), art-82/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-82/par-2/item-2 - suppl-4199-55/art-9/par-1: 所得税法第二百二十条 → 所得税法 第二百二十条 (Article 220), art-220 — https://japanlaw.org/ja/income-tax-act/art-220 · https://japanlaw.org/l/340AC0000000033/art-220 - suppl-4199-55/art-9/par-1: 第二百二十五条 → 所得税法 第二百二十五条 (Article 225), art-225 — https://japanlaw.org/ja/income-tax-act/art-225 · https://japanlaw.org/l/340AC0000000033/art-225 - suppl-4199-55/art-9/par-2: 前項 → 所得税法施行規則 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4199-55/art-9/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-9/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第九条第二項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4199-55/art-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-9/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-096, 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-20261027T143811-096, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-097, 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