# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（書式に関する経過措置） — address `suppl-4229-12/art-3` - 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-4229-12/art-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3 - 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. --- ### 第三条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-4229-12/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3 **第一項** 別表第三（四）の改正規定（附則第一条第三号の二（施行期日）に規定する同表の改正規定に限る。）による改正後の所得税法施行規則（以下「新規則」という。）別表第三（四）に定める書式は、平成二十六年一月一日以後に所得税法等の一部を改正する法律（平成二十二年法律第六号。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、同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-4229-12/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-1 The form prescribed in Appended Table III (4) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions amending Appended Table III (4) (limited to the provisions amending that table prescribed in Article 1, item (iii)-2 (Effective Date) of the Supplementary Provisions) (hereinafter referred to as the "New Regulation") applies to the statement prescribed in Article 220 (Procedures for Payment of Withheld Income Taxes) 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 2010; hereinafter referred to as the "Amending Act") (the Income Tax Act as so amended is hereinafter referred to as the "New Act") that is attached pursuant to the provisions of that Article on or after January 1, 2014, and the provisions then in force continue to govern the statement prescribed in that Article that was attached before that day pursuant to the provisions of Article 220 (Procedures for Payment of Withheld Income Taxes) of the Income Tax Act before the amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act"). machine translation, not official **第二項** 新規則別表第四（一）に定める書式は、この省令の施行の日（以下「施行日」という。）以後に新法第二百二十四条第二項（利子、配当、償還金等の受領者の告知）の規定により提出する同項に規定する告知書について適用し、施行日前に旧法第二百二十四条第二項（利子、配当、償還金等の受領者の告知）の規定により提出した同項に規定する告知書については、なお従前の例による。 suppl-4229-12/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-2 The form prescribed in Appended Table IV (1) of the New Regulation applies to the paper-based notice prescribed in Article 224, paragraph (2) (Notice of Persons Receiving Interest, Dividends, Redemption Money, etc.) of the New Act that is submitted pursuant to the provisions of that paragraph on or after the day this Ministerial Order comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the paper-based notice prescribed in that paragraph that was submitted before the Effective Date pursuant to the provisions of Article 224, paragraph (2) (Notice of Persons Receiving Interest, Dividends, Redemption Money, etc.) of the Former Act. machine translation, not official **第三項** 新規則別表第五（一）及び別表第五（十五）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-4229-12/art-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-3 The forms prescribed in Appended Table V (1) and Appended Table V (15) of the New Regulation apply to the reports prescribed in Article 225, paragraph (1) (Payment Reports) of the New Act that are submitted pursuant to the provisions of that paragraph on or after the Effective Date, and the provisions then in force continue to govern the reports prescribed in that paragraph that were submitted before the Effective Date pursuant to the provisions of Article 225, paragraph (1) (Payment Reports) of the Former Act. machine translation, not official **第四項** 別表第五（三十一）の改正規定（附則第一条第二号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（三十一）に定める書式は、平成二十三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-4229-12/art-3/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-4 The form prescribed in Appended Table V (31) of the New Regulation as amended by the provisions amending Appended Table V (31) (limited to the provisions amending that table prescribed in Article 1, item (ii) of the Supplementary Provisions), applies to the reports prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to the provisions of that paragraph on or after January 1, 2011, and the provisions then in force continue to govern the reports prescribed in that paragraph that were submitted before that day pursuant to the provisions of Article 225, paragraph (1) of the Former Act. machine translation, not official **第五項** 別表第五（三十一）の改正規定（附則第一条第四号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（三十一）に定める書式は、同号に定める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-4229-12/art-3/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-5 The form prescribed in Appended Table V (31) of the New Regulation as amended by the provisions amending Appended Table V (31) (limited to the provisions amending that table prescribed in Article 1, item (iv) of the Supplementary Provisions), applies to the reports prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to the provisions of that paragraph on or after the date specified in that item, and the provisions then in force continue to govern the reports prescribed in that paragraph that were submitted before that date pursuant to the provisions of Article 225, paragraph (1) of the Former Act. machine translation, not official **第六項** 別表第六（一）の改正規定（附則第一条第二号に規定する同表の改正規定に限る。）による新規則別表第六（一）に定める書式は、平成二十三年以後の各年において支払の確定した新法第二百二十六条第一項（源泉徴収票）に規定する給与等について同項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、平成二十二年以前の各年において支払の確定した旧法第二百二十六条第一項（源泉徴収票）に規定する給与等について同項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は、なお従前の例による。 suppl-4229-12/art-3/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-6 The form prescribed in Appended Table VI (1) of the New Regulation as amended by the provisions amending Appended Table VI (1) (limited to the provisions amending that table prescribed in Article 1, item (ii) of the Supplementary Provisions), applies to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the New Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in Article 226, paragraph (1) of the New Act for which payment was finalized in each year from 2011 on, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Former Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in that paragraph for which payment was finalized in each year in 2010 or earlier. machine translation, not official **第七項** 別表第六（一）の改正規定（附則第一条第三号に規定する同表の改正規定に限る。）による新規則別表第六（一）に定める書式は、平成二十四年以後の各年において支払の確定した新法第二百二十六条第一項に規定する給与等について同項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、平成二十三年以前の各年において支払の確定した旧法第二百二十六条第一項に規定する給与等について同項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は、なお従前の例による。 suppl-4229-12/art-3/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-7 The form prescribed in Appended Table VI (1) of the New Regulation as amended by the provisions amending Appended Table VI (1) (limited to the provisions amending that table prescribed in Article 1, item (iii) of the Supplementary Provisions), applies to the Withholding receipt prescribed in Article 226, paragraph (1) of the New Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in Article 226, paragraph (1) of the New Act for which payment was finalized in each year from 2012 on, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (1) of the Former Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in that paragraph for which payment was finalized in each year in 2011 or earlier. machine translation, not official **第八項** 新規則別表第六（三）に定める書式は、平成二十三年以後の各年において支払の確定した新法第二百二十六条第三項に規定する公的年金等について同項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三項に規定する源泉徴収票について適用し、平成二十二年以前の各年において支払の確定した旧法第二百二十六条第三項に規定する公的年金等について同項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三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-4229-12/art-3/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-8 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-8 The form prescribed in Appended Table VI (3) of the New Regulation applies to the Withholding receipt prescribed in Article 226, paragraph (3) of the New Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the public pension or retirement package prescribed in Article 226, paragraph (3) of the New Act for which payment was finalized in each year from 2011 on, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (3) of the Former Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the public pension or retirement package prescribed in that paragraph for which payment was finalized in each year in 2010 or earlier. machine translation, not official **第九項** 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、告知書、調書又は源泉徴収票に、新規則別表第三（四）、別表第四（一）、別表第五（一）、別表第五（十五）、別表第五（三十一）、別表第六（一）及び別表第六（三）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-4229-12/art-3/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-9 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-9 The forms prescribed in the preceding paragraphs may, for the time being, be replaced with the statement, paper-based notice, report or Withholding receipt prescribed in the corresponding provision of the Regulation for Enforcement of the Income Tax Act before the amendment, with entries made in accordance with Appended Table III (4), Appended Table IV (1), Appended Table V (1), Appended Table V (15), Appended Table V (31), Appended Table VI (1) and Appended Table VI (3) of the New Regulation. machine translation, not official --- ## Cites - suppl-4229-12/art-3/par-1: 附則第一条第三号の二 → 所得税法施行規則 附則第一条第一項第三号の二 (Supplementary Provisions, Article 1, paragraph (1), item (iii-2)), suppl-4229-12/art-1/par-1/item-3-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-3-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-3-2 - suppl-4229-12/art-3/par-1: 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-4229-12/art-3/par-4: 附則第一条第二号 → 所得税法施行規則 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4229-12/art-1/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-2 - suppl-4229-12/art-3/par-5: 附則第一条第四号 → 所得税法施行規則 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4229-12/art-1/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-4 - suppl-4229-12/art-3/par-6: 附則第一条第二号 → 所得税法施行規則 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4229-12/art-1/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-2 - suppl-4229-12/art-3/par-7: 附則第一条第三号 → 所得税法施行規則 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4229-12/art-1/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-3 - suppl-4229-12/art-3/par-9: 前各項 → 所得税法施行規則 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4229-12/art-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-1 - suppl-4229-12/art-3/par-9: 前各項 → 所得税法施行規則 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4229-12/art-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-2 - suppl-4229-12/art-3/par-9: 前各項 → 所得税法施行規則 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4229-12/art-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-3 - suppl-4229-12/art-3/par-9: 前各項 → 所得税法施行規則 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-4229-12/art-3/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-4 - suppl-4229-12/art-3/par-9: 前各項 → 所得税法施行規則 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-4229-12/art-3/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-5 - suppl-4229-12/art-3/par-9: 前各項 → 所得税法施行規則 附則第三条第六項 (Supplementary Provisions, Article 3, paragraph (6)), suppl-4229-12/art-3/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-6 - suppl-4229-12/art-3/par-9: 前各項 → 所得税法施行規則 附則第三条第七項 (Supplementary Provisions, Article 3, paragraph (7)), suppl-4229-12/art-3/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-7 - suppl-4229-12/art-3/par-9: 前各項 → 所得税法施行規則 附則第三条第八項 (Supplementary Provisions, Article 3, paragraph (8)), suppl-4229-12/art-3/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-8 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-8 ## Cited by 5 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二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-2 - 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-4229-12/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-3 - 所得税法施行規則 附則第一条第一項第三号の二（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-3-2 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-3-2 - 所得税法施行規則 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-1/par-1/item-4 - 所得税法施行規則 附則第三条第九項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4229-12/art-3/par-9 · https://japanlaw.org/l/340M50000040011/suppl-4229-12/art-3/par-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-20261027T143811-100, 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-20261027T143811-100, 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