# 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-4219-17. 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-4219-17` - 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-4219-17 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4219-17 - 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 平成二一年三月三一日財務省令第一七号 suppl-4219-17 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17 · https://japanlaw.org/l/340M50000040011/suppl-4219-17 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4219-17/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-1 **第一項** この省令は、平成二十一年四月一日から施行する。ただし、目次の改正規定、第二編第一章第三節第一款の款名の改正規定、第二十二条の改正規定、第六十条の改正規定、第九十条の五の改正規定（「第八十一条の三十二第一項」を「第八十一条の三十六第一項」に改める部分を除く。）、別表第五（二十八）の表の改正規定（「平成　　年分　株式等の譲渡の対価の支払調書」を「平成　　年分　株式等の譲渡の対価等の支払調書」に、「支払を受ける者」を「支払又は交付を受ける者」に、「銘柄」を「銘柄又は名称」に、「支払金額」を「支払金額又は交付金額」に、「支払確定年月日」を「支払又は交付確定年月日」に改める部分を除く。）、同表の備考２に次のように加える改正規定及び別表第五（三十一）の改正規定並びに附則第四条、第五条及び第七条第三項の規定は、平成二十二年一月一日から施行する。 suppl-4219-17/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2009; provided, however, that the provisions amending the table of contents, the provisions amending the title of Part II, Chapter I, Section 3, Subsection 1, the provisions amending Article 22, the provisions amending Article 60, the provisions amending Article 90-5 (excluding the portion amending "Article 81-32, paragraph (1)" to "Article 81-36, paragraph (1)"), the provisions amending the table of Appended Table V (28) (excluding the portions amending "Heisei __ Payment Report on Consideration for Transfer of Shares, etc." to "Heisei __ Payment Report on Consideration, etc. for Transfer of Shares, etc.", "person receiving payment" to "person receiving payment or delivery", "issue" to "issue or name", "amount paid" to "amount paid or amount delivered", and "date of finalization of payment" to "date of finalization of payment or delivery"), the provisions adding the following to Note 2 of that table, and the provisions amending Appended Table V (31), and the provisions of Articles 4 and 5 and Article 7, paragraph (3) of the Supplementary Provisions, come into effect as of January 1, 2010. machine translation, not official ### 第二条（障害者等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Persons with Disabilities, etc. caption: machine translation, not official suppl-4219-17/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/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。）第四条第三十六号（障害者等の範囲）の規定は、この省令の施行の日（以下「施行日」という。）以後に所得税法等の一部を改正する法律（平成二十一年法律第十三号。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。）第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する預入等をする同項に規定する預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券について適用し、施行日前に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。）第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する預入等をした同項に規定する預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券については、なお従前の例による。 suppl-4219-17/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-2/par-1 The provisions of Article 4, item (xxxvi) (Scope of Persons with Disabilities, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to Deposits and Savings, jointly managed trusts, Specified Bond-Based Investment Trusts Under Public Offering or Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. on Small Deposits of Persons with Disabilities, 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. 13 of 2009; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") for which the deposit, etc. prescribed in that paragraph is made 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 Deposits and Savings, jointly managed trusts, Specified Bond-Based Investment Trusts Under Public Offering or Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. on Small Deposits of Persons with Disabilities, etc.) of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") for which the deposit, etc. prescribed in that paragraph was made before the Effective Date. machine translation, not official ### 第三条（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person caption: machine translation, not official suppl-4219-17/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-3 **第一項** 新規則第七条第一項第四十三号（障害者等に該当する旨を証する書類の範囲等）の規定は、施行日以後に新法第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知又は所得税法施行令の一部を改正する政令（平成二十一年政令第百四号。以下「改正令」という。）による改正後の所得税法施行令（以下「新令」という。）第四十三条第一項（非課税貯蓄に関する異動申告書）の規定による同項の申告書の提出若しくは新令第四十七条第二項（非課税貯蓄相続申込書）の規定による同項の非課税貯蓄相続申込書の提出の際に提示するこれらの規定に規定する書類について適用し、施行日前に旧法第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知又は改正令による改正前の所得税法施行令（以下「旧令」という。）第四十三条第一項（非課税貯蓄に関する異動申告書）の規定による同項の申告書の提出若しくは旧令第四十七条第二項（非課税貯蓄相続申込書）の規定による同項の非課税貯蓄相続申込書の提出の際に提示したこれらの規定に規定する書類については、なお従前の例による。 suppl-4219-17/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-3/par-1 The provisions of Article 7, paragraph (1), item (xliii) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the New Regulation apply to the documents prescribed in those provisions that are presented, on or after the Effective Date, at the time of giving notice pursuant to Article 10, paragraph (5) (Exemption from Taxation of Interest Income, etc. on Small Deposits of Persons with Disabilities, etc.) of the New Act, of submitting the statement under Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act as amended by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 104 of 2009; hereinafter referred to as the "Amending Order") (hereinafter referred to as the "New Order") pursuant to that paragraph, or of submitting the application for succession to tax-exempt savings under Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the New Order pursuant to that paragraph, and the provisions then in force continue to govern the documents prescribed in those provisions that were presented, before the Effective Date, at the time of giving notice pursuant to Article 10, paragraph (5) (Exemption from Taxation of Interest Income, etc. on Small Deposits of Persons with Disabilities, etc.) of the Former Act, of submitting the statement under Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to the amendment by the Amending Order (hereinafter referred to as the "Former Order") pursuant to that paragraph, or of submitting the application for succession to tax-exempt savings under Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the Former Order pursuant to that paragraph. machine translation, not official ### 第四条（特別な評価方法の承認申請書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Written Application for Approval of a Special Method of Valuation caption: machine translation, not official suppl-4219-17/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-4 **第一項** 新規則第二十二条（特別な評価方法の承認申請書の記載事項）の規定は、個人が平成二十二年一月一日以後に提出する新令第九十九条の二第二項（たな卸資産の特別な評価の方法）の申請書について適用し、個人が同日前に提出した旧令第九十九条の二第二項（たな卸資産の特別な評価の方法）の申請書については、なお従前の例による。 suppl-4219-17/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-4/par-1 The provisions of Article 22 (Matters to Be Stated in a Written Application for Approval of a Special Method of Valuation) of the New Regulation apply to a written application under Article 99-2, paragraph (2) (Special Method of Valuation of Inventory) of the New Order that an individual submits on or after January 1, 2010, and the provisions then in force continue to govern a written application under Article 99-2, paragraph (2) (Special Method of Valuation of Inventory) of the Former Order that an individual submitted before that date. machine translation, not official ### 第五条（棚卸資産の評価の方法等に関する経過措置） — Transitional Measures Concerning Methods of Valuation of Inventory, etc. caption: machine translation, not official suppl-4219-17/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-5 **第一項** 改正令附則第四条第五項（棚卸資産の評価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、同条第四項の規定の適用を受けようとする棚卸資産に係る事業の種類及び資産の区分（同条第一項に規定する事業の種類及び資産の区分をいう。）その他参考となるべき事項とする。 suppl-4219-17/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-5/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 4, paragraph (5) (Transitional Measures Concerning Methods of Valuation of Inventory, etc.) of the Supplementary Provisions of the Amending Order are the type of business and classification of assets (meaning the type of business and classification of assets prescribed in paragraph (1) of that Article) pertaining to the Inventory for which application of paragraph (4) of that Article is sought, and any other matters for reference. machine translation, not official **第二項** 改正令附則第四条第一項に規定する旧評価方法適用者が平成二十二年十二月三十一日（その者が年の中途において死亡し、又は出国をした場合には、その死亡又は出国の時）において有する棚卸資産につき棚卸表を作成する場合の当該棚卸表に係る新規則第六十条第三項（決算）の規定の適用については、同項中「第九十九条（棚卸資産の評価の方法）」とあるのは、「第九十九条（棚卸資産の評価の方法）若しくは所得税法施行令の一部を改正する政令（平成二十一年政令第百四号）附則第四条第一項（棚卸資産の評価の方法等に関する経過措置）の規定によりなおその効力を有するものとされる同令による改正前の所得税法施行令第九十九条（棚卸資産の評価の方法）」とする。 suppl-4219-17/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-5/par-2 In the case where a person to whom the former valuation method applies as prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Amending Order prepares an inventory list for Inventory held as of December 31, 2010 (or, if the person dies or becomes Absent From Japan in the middle of the year, at the time of the death or Absence From Japan), with respect to the application of the provisions of Article 60, paragraph (3) (Closing of Accounts) of the New Regulation to that inventory list, "Article 99 (Methods of Valuation of Inventory)" in that paragraph is deemed to be replaced with "Article 99 (Methods of Valuation of Inventory) or Article 99 (Methods of Valuation of Inventory) of the Order for Enforcement of the Income Tax Act prior to the amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 104 of 2009), which remains in force pursuant to the provisions of Article 4, paragraph (1) (Transitional Measures Concerning Methods of Valuation of Inventory, etc.) 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-4219-17/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-6 **第一項** 新規則第九十六条第三項（信託の計算書）の規定は、施行日以後に新法第二百二十七条（信託の計算書）の規定により提出する同条に規定する計算書について適用する。 suppl-4219-17/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-6/par-1 The provisions of Article 96, paragraph (3) (Trust Accounting Statement) of the New Regulation apply to the statement prescribed in Article 227 (Trust Accounting Statement) of the New Act that is submitted pursuant to that Article on or after the Effective Date. 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-4219-17/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-7 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7 **第一項** 新規則別表第三（一）、別表第三（二）及び別表第三（四）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）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、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）の規定により添付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-4219-17/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-1 The forms prescribed in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation apply to the statements prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the New Act that are attached pursuant to that Article on or after the Effective Date, and the provisions then in force continue to govern the statements prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the Former Act that were attached pursuant to that Article before the Effective Date. machine translation, not official **第二項** 新規則別表第五（十七）に定める書式は、施行日以後に新法第二百二十五条第一項（支払調書）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、施行日前に旧法第二百二十五条第一項（支払調書）の規定により提出した同項に規定する調書については、なお従前の例による。 suppl-4219-17/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-2 The form prescribed in Appended Table V (17) of the New Regulation applies to the report prescribed in Article 225, paragraph (1) (Payment Reports) of the New Act that is submitted pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern the report prescribed in Article 225, paragraph (1) (Payment Reports) of the Former Act that was submitted pursuant to that paragraph before the Effective Date. machine translation, not official **第三項** 別表第五（二十八）の改正規定（附則第一条ただし書（施行期日）に規定する同表の改正規定に限る。）による新規則別表第五（二十八）に定める書式は、平成二十二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、同日前に旧法第二百二十五条第一項の規定により提出した同項に規定する調書については、なお従前の例による。 suppl-4219-17/art-7/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-3 The form prescribed in Appended Table V (28) of the New Regulation as amended by the provisions amending Appended Table V (28) (limited to the provisions amending that table prescribed in the proviso to Article 1 (Effective Date) of the Supplementary Provisions) applies to the reports prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to that paragraph on or after January 1, 2010, and the provisions then in force continue to govern the reports prescribed in Article 225, paragraph (1) of the Former Act that were submitted pursuant to that paragraph before that date. machine translation, not official **第四項** 新規則別表第六（一）に定める書式は、施行日以後に新法第二百二十六条第一項（源泉徴収票）の規定により提出し、又は同項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に規定する源泉徴収票について適用し、施行日前に旧法第二百二十六条第一項（源泉徴収票）の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した同条第一項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-4219-17/art-7/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-4 The form prescribed in Appended Table VI (1) of the New Regulation applies to the Withholding receipts prescribed in Article 226, paragraph (1) (Withholding Receipts) of the New Act that are submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, on or after the Effective Date, and the provisions then in force continue to govern the Withholding receipts prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Former Act that were submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, before the Effective Date. machine translation, not official **第五項** 新規則別表第七（二）に定める書式は、施行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）の規定により提出する同条に規定する計算書について適用し、施行日前に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-4219-17/art-7/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-5 The form prescribed in Appended Table VII (2) of the New Regulation applies to the statement prescribed in Article 227-2 (Statement of Partner Income from a Limited Liability Business Partnership, etc.) of the New Act that is submitted pursuant to that Article on or after the Effective Date, and the provisions then in force continue to govern the statement prescribed in Article 227-2 (Statement of Partner Income from a Limited Liability Business Partnership, etc.) of the Former Act that was submitted pursuant to that Article before the Effective Date. machine translation, not official **第六項** 前各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（一）、別表第三（二）、別表第三（四）、別表第五（十七）、別表第五（二十八）、別表第六（一）及び別表第七（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-4219-17/art-7/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-6 The forms prescribed in the preceding paragraphs may, for the time being, be replaced with the statements, reports or Withholding receipts prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to the amendment, with entries made in accordance with Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table V (17), Appended Table V (28), Appended Table VI (1) and Appended Table VII (2) of the New Regulation. machine translation, not official **第七項** 施行日から平成二十一年十二月三十一日までの間における新規則第九十条の二（株式等の譲渡の対価等の支払調書）の規定及び新規則別表第五（二十八）に定める書式の適用については、同条第一項第二号中「令第三百四十六条第一項第一号」とあるのは「所得税法施行令の一部を改正する政令（平成二十一年政令第百四号）附則第十条（株式等証券投資信託等の償還金等の受領者の告知等に関する経過措置）の規定により読み替えられた令第三百四十六条第一項第一号」と、「株式等証券投資信託等」とあるのは「公募株式等証券投資信託」と、新規則別表第五（二十八）の表の備考２（４）中「株式等証券投資信託等」とあるのは「公募株式等証券投資信託」と、「令第３４６条第１項第１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２１年政令第１０４号）附則第１０条の規定により読み替えられた令第３４６条第１項第１号」と、「若しくは一部の解約又は特定受益証券発行信託に係る信託の分割」とあるのは「又は一部の解約」とする。 suppl-4219-17/art-7/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-7 With regard to the application of the provisions of Article 90-2 (Payment Report on Consideration, etc. for Transfer of Shares, etc.) of the New Regulation and the form prescribed in Appended Table V (28) of the New Regulation during the period from the Effective Date to December 31, 2009, in paragraph (1), item (ii) of that Article, "Article 346, paragraph (1), item (i) of the Order" is deemed to be replaced with "Article 346, paragraph (1), item (i) of the Order as replaced pursuant to the provisions of Article 10 (Transitional Measures Concerning Notice, etc. by Persons Receiving Redemption Money or a Similar Asset, etc. of Stock-Type Securities Investment Trusts, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 104 of 2009)", and "stock-type Securities Investment Trust, etc." is deemed to be replaced with "publicly offered stock-type Securities Investment Trust"; and in Note 2 (4) of the Remarks to the table of Appended Table V (28) of the New Regulation, "stock-type Securities Investment Trust, etc." is deemed to be replaced with "publicly offered stock-type Securities Investment Trust", "Article 346, paragraph (1), item (i) of the Order" is deemed to be replaced with "Article 346, paragraph (1), item (i) of the Order as replaced pursuant to the provisions of Article 10 of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 104 of 2009)", and "or partial cancellation, or a trust split pertaining to a Specified Trust That Issues Beneficiary Certificates" is deemed to be replaced with "or partial cancellation". machine translation, not official --- ## Cites - suppl-4219-17/art-1/par-1: 附則第四条 → 所得税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4219-17/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-4 - suppl-4219-17/art-1/par-1: 第五条 → 所得税法施行規則 附則第五条 (Supplementary Provisions, Article 5), suppl-4219-17/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-5 - suppl-4219-17/art-1/par-1: 第七条第三項 → 所得税法施行規則 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4219-17/art-7/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-3 - suppl-4219-17/art-2/par-1: 第四条第三十六号 → 所得税法施行規則 第四条第一項第三十六号 (Article 4, paragraph (1), item (xxxvi)), art-4/par-1/item-36 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-4/par-1/item-36 · https://japanlaw.org/l/340M50000040011/art-4/par-1/item-36 - suppl-4219-17/art-2/par-1: 第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/art-10/par-1 - suppl-4219-17/art-3/par-1: 新規則第七条第一項第四十三号 → 所得税法施行規則 第七条第一項第四十三号 (Article 7, paragraph (1), item (xliii)), art-7/par-1/item-43 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-1/item-43 · https://japanlaw.org/l/340M50000040011/art-7/par-1/item-43 - suppl-4219-17/art-4/par-1: 新規則第二十二条 → 所得税法施行規則 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-22 · https://japanlaw.org/l/340M50000040011/art-22 - suppl-4219-17/art-5/par-2: 新規則第六十条第三項 → 所得税法施行規則 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-60/par-3 · https://japanlaw.org/l/340M50000040011/art-60/par-3 - suppl-4219-17/art-5/par-2: 第九十九条 → 所得税法施行規則 第九十九条 (Article 99), art-99 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-99 · https://japanlaw.org/l/340M50000040011/art-99 - suppl-4219-17/art-6/par-1: 新規則第九十六条第三項 → 所得税法施行規則 第九十六条第三項 (Article 96, paragraph (3)), art-96/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96/par-3 · https://japanlaw.org/l/340M50000040011/art-96/par-3 - suppl-4219-17/art-7/par-3: 附則第一条 → 所得税法施行規則 附則第一条 (Supplementary Provisions, Article 1), suppl-4219-17/art-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-1 - suppl-4219-17/art-7/par-6: 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-4219-17/art-7/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-1 - suppl-4219-17/art-7/par-6: 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-4219-17/art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-2 - suppl-4219-17/art-7/par-6: 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-4219-17/art-7/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-3 - suppl-4219-17/art-7/par-6: 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-4219-17/art-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-4 - suppl-4219-17/art-7/par-6: 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-4219-17/art-7/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-5 - suppl-4219-17/art-7/par-7: 新規則第九十条の二 → 所得税法施行規則 第九十条の二 (Article 90-2), art-90-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2 · https://japanlaw.org/l/340M50000040011/art-90-2 - suppl-4219-17/art-7/par-7: 同条第一項第二号 → 所得税法施行規則 第九十条の二第一項第二号 (Article 90-2, paragraph (1), item (ii)), art-90-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-2 - suppl-4219-17/art-7/par-7: 令第三百四十六条第一項第一号 → e-Gov law 340CO0000000096, 第三百四十六条第一項第一号 (Article 346, paragraph (1), item (i)), art-346/par-1/item-1 — not held in this collection ## Cited by 3 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-4219-17/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-1/par-1 - 所得税法施行規則 附則第七条第三項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-3 - 所得税法施行規則 附則第七条第六項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4219-17/art-7/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-7/par-6 --- ## 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-20261027T143811-099, 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-20261027T143811-099, 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