# 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-4239-76. 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-4239-76` - 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-4239-76 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4239-76 - 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 平成二三年一一月二二日財務省令第七六号 suppl-4239-76 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-76 · https://japanlaw.org/l/340M50000040011/suppl-4239-76 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4239-76/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-76/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-76/art-1 **第一項** この省令は、資本市場及び金融業の基盤強化のための金融商品取引法等の一部を改正する法律（平成二十三年法律第四十九号）附則第一条第二号に定める日（平成二十三年十一月二十四日）から施行する。 suppl-4239-76/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-76/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-76/art-1/par-1 This Ministerial Order comes into effect as of the date prescribed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. for Strengthening the Foundations of Capital Markets and the Financial Industry (Act No. 49 of 2011) (November 24, 2011). machine translation, not official ### 第二条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-4239-76/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-76/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-76/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。）別表第四（二）及び別表第五（三）に定める書式は、この省令の施行の日以後に所得税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）及び第二百二十五条第一項（支払調書）の規定により提出するこれらの規定に規定する告知書及び調書について適用し、同日前に提出した当該告知書及び調書については、なお従前の例による。 suppl-4239-76/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-76/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-76/art-2/par-1 The forms prescribed in Appended Table IV (2) and Appended Table V (3) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to the paper-based notices and reports prescribed in Article 224, paragraph (2) (Notice by a Person Receiving Interest, Dividends, Redemption Money or a Similar Asset, etc.) and Article 225, paragraph (1) (Payment Reports) of the Income Tax Act that are submitted pursuant to those provisions on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern those paper-based notices and reports that were submitted before that date. machine translation, not official **第二項** 前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告知書又は調書に、新規則別表第四（二）及び別表第五（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-4239-76/art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-76/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-76/art-2/par-2 The forms prescribed in the preceding paragraph may, for the time being, be replaced with the paper-based notices or reports 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 IV (2) and Appended Table V (3) of the New Regulation. machine translation, not official --- ## Cites - suppl-4239-76/art-2/par-1: 所得税法第二百二十四条第二項 → 所得税法 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/ja/income-tax-act/art-224/par-2 · https://japanlaw.org/l/340AC0000000033/art-224/par-2 - suppl-4239-76/art-2/par-1: 第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1 - suppl-4239-76/art-2/par-2: 前項 → 所得税法施行規則 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4239-76/art-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-76/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4239-76/art-2/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第二条第二項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4239-76/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4239-76/art-2/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-20261027T143811-101, 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