# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6)

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- 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: 第六条 (Supplementary Provisions, Article 6)（信託の計算書に関する経過措置） — address `suppl-4219-17/art-6`
- 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/art-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-6
- 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.

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### 第六条（信託の計算書に関する経過措置） — Transitional Measures Concerning Trust Accounting Statements
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

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## Cites
- 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

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## 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
- 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