# 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-4249-24. 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-4249-24` - 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-4249-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4249-24 - 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 平成二四年三月三一日財務省令第二四号 suppl-4249-24 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24 · https://japanlaw.org/l/340M50000040011/suppl-4249-24 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4249-24/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1 **第一項** この省令は、平成二十五年一月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4249-24/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1/par-1 This Ministerial Order comes into effect as of January 1, 2013; provided, however, that the provisions set forth in the following items come into effect as of the dates prescribed respectively in those items: machine translation, not official **一** 第七条の改正規定（同条第二項第五号に係る部分に限る。）、第四十条の三第一項第一号の改正規定、第八十一条の六の改正規定（同条第一項第一号ニ及びホに係る部分に限る。）、第九十七条の二第一項の改正規定及び第九十七条の三第一項の改正規定　平成二十四年四月一日 suppl-4249-24/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1/par-1/item-1 The provisions amending Article 7 (limited to the portion pertaining to paragraph (2), item (v) of that Article), the provisions amending Article 40-3, paragraph (1), item (i), the provisions amending Article 81-6 (limited to the portion pertaining to paragraph (1), item (i), (d) and (e) of that Article), the provisions amending Article 97-2, paragraph (1) and the provisions amending Article 97-3, paragraph (1): April 1, 2012 machine translation, not official **二** 第九十七条の四第一項及び第百六条の改正規定（同項に係る部分に限る。）　平成二十六年一月一日 suppl-4249-24/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1/par-1/item-2 The provisions amending Article 97-4, paragraph (1) and Article 106 (limited to the portion pertaining to that paragraph): January 1, 2014 machine translation, not official **三** 第七条の改正規定（同条第二項第五号に係る部分を除く。）、第十三条第一項第七号の改正規定、第八十一条の六の改正規定（同条第一項第一号ニ及びホに係る部分を除く。）、第八十一条の十の改正規定、第八十一条の十四の改正規定、第八十一条の二十の改正規定、第八十一条の二十五の改正規定、第八十一条の二十九の改正規定、第八十一条の三十三の改正規定、第八十一条の三十六の改正規定及び第八十一条の三十八第二項を削る改正規定並びに次条及び附則第四条の規定　出入国管理及び難民認定法及び日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法の一部を改正する等の法律（平成二十一年法律第七十九号。以下「入管法等改正法」という。）の施行の日（平成二十四年七月九日） suppl-4249-24/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1/par-1/item-3 The provisions amending Article 7 (excluding the portion pertaining to paragraph (2), item (v) of that Article), the provisions amending Article 13, paragraph (1), item (vii), the provisions amending Article 81-6 (excluding the portion pertaining to paragraph (1), item (i), (d) and (e) of that Article), the provisions amending Article 81-10, the provisions amending Article 81-14, the provisions amending Article 81-20, the provisions amending Article 81-25, the provisions amending Article 81-29, the provisions amending Article 81-33, the provisions amending Article 81-36 and the provisions deleting Article 81-38, paragraph (2), and the provisions of the following Article and Article 4 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Immigration Control and Refugee Recognition Act and the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, etc. (Act No. 79 of 2009; hereinafter referred to as the "Immigration Control Act Amendment Act") (July 9, 2012) machine translation, not official ### 第二条（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-4249-24/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2 **第一項** 改正前の所得税法施行規則（以下「旧規則」という。）第七条第三項（障害者等に該当する旨を証する書類の範囲等）の国内に住所を有する個人が、前条第三号に定める日前に租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号。以下「改正法」という。）第二条（所得税法の一部改正）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（平成二十四年政令第百号。以下「改正令」という。）による改正前の所得税法施行令第四十三条第一項（非課税貯蓄に関する異動申告書）の規定による申告書の提出若しくは同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-4249-24/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2/par-1 The provisions then in force continue to govern the documents prescribed in those provisions that an individual who has a domicile in Japan, as referred to in Article 7, paragraph (3) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Regulation"), presented, before the date prescribed in item (iii) of the preceding Article, 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 Income Tax Act prior to the amendment by the provisions of Article 2 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act"), of submitting the statement pursuant to 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 Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 100 of 2012; hereinafter referred to as the "Amending Order"), or of submitting the application for succession to tax-exempt savings pursuant to Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to that amendment. machine translation, not official **第二項** 入管法等改正法附則第十五条第二項（入管法の一部改正に伴う経過措置等）に規定する中長期在留者の同項各号に掲げる者の区分に応じ当該各号に定める日が経過するまでの期間における改正後の所得税法施行規則（以下「新規則」という。）第七条第二項（障害者等に該当する旨を証する書類の範囲等）の規定の適用については、同項第七号中「在留カード又は」とあるのは「在留カード、」と、「特別永住者証明書」とあるのは「特別永住者証明書又は出入国管理及び難民認定法及び日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法の一部を改正する等の法律（平成二十一年法律第七十九号）附則第十五条第一項（入管法の一部改正に伴う経過措置等）に規定する外国人登録証明書」とする。 suppl-4249-24/art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2/par-2 With regard to the application of the provisions of Article 7, paragraph (2) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") to a mid- to long-term Resident prescribed in Article 15, paragraph (2) (Transitional Measures Accompanying Partial Amendment of the Immigration Control Act, etc.) of the Supplementary Provisions of the Immigration Control Act Amendment Act during the period until the day prescribed in the relevant item of that paragraph, according to the category of persons listed in the items of that paragraph, has elapsed, in Article 7, paragraph (2), item (vii) of the New Regulation, "residence card or" is deemed to be replaced with "residence card," and "special permanent Resident certificate" is deemed to be replaced with "special permanent Resident certificate or the alien registration certificate prescribed in Article 15, paragraph (1) (Transitional Measures Accompanying Partial Amendment of the Immigration Control Act, etc.) of the Supplementary Provisions of the Act Partially Amending the Immigration Control and Refugee Recognition Act and the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan, etc. (Act No. 79 of 2009)". machine translation, not official **第三項** 前項の規定は、入管法等改正法附則第二十八条第二項（特例法の一部改正に伴う経過措置等）に規定する特別永住者の同項各号に掲げる者の区分に応じ当該各号に定める日が経過するまでの期間における新規則第七条第二項の規定の適用について準用する。 suppl-4249-24/art-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2/par-3 The provisions of the preceding paragraph apply mutatis mutandis to the application of Article 7, paragraph (2) of the New Regulation to a special permanent Resident prescribed in Article 28, paragraph (2) (Transitional Measures Accompanying Partial Amendment of the Special Act, etc.) of the Supplementary Provisions of the Immigration Control Act Amendment Act during the period until the day prescribed in the relevant item of that paragraph, according to the category of persons listed in the items of that paragraph, has elapsed. machine translation, not official **第四項** 改正法第二条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）若しくは第四十七条第二項（非課税貯蓄相続申込書）の規定による提示をする個人で国内に住所を有するものが、前条第三号に定める日の前日において住民票に記載されていない者である場合には、同号に定める日以後六月を経過する日までの間は、その者の外国人登録原票の写し、外国人登録原票の記載事項証明書（地方公共団体の長の外国人登録原票に登録された事項を証する書類をいう。附則第四条第四項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置）において同じ。）又は官公署から発行され、若しくは発給された書類その他これらに類するもの（いずれもその者の氏名、生年月日及び住所の記載があるもので当該告知又は提示をする日前六月以内に作成されたものに限る。）は、新規則第七条第二項第一号に規定する書類とみなす。 suppl-4249-24/art-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2/par-4 In the case where an individual who has a domicile in Japan and who gives notice pursuant to Article 10, paragraph (5) (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 2 of the Amending Act (hereinafter referred to as the "New Act"), or makes the presentation pursuant to Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) or Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act as amended by the Amending Order (hereinafter referred to as the "New Order"), is a person who is not recorded in a certificate of residence on the day before the date prescribed in item (iii) of the preceding Article, then from the date prescribed in that item until the day on which six months have elapsed, a copy of that person's alien registration record, a certificate of recorded particulars of the alien registration record (meaning a document certifying the particulars registered in the alien registration record by the head of a local government; the same applies in Article 4, paragraph (4) (Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the Supplementary Provisions), or a document issued or granted by a public agency or a similar document (limited, in each case, to one that bears that person's name, date of birth and domicile and was prepared within six months before the day on which that notice or presentation is made) is deemed to be a document prescribed in Article 7, paragraph (2), item (i) of the New Regulation. machine translation, not official ### 第三条（給与所得者の源泉徴収に関する申告書の保存等に関する経過措置） — Transitional Measures Concerning Retention, etc. of Returns Concerning Withholding for Salary Income Earners caption: machine translation, not official suppl-4249-24/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-3 **第一項** 新規則第七十六条の三（給与所得者の源泉徴収に関する申告書の保存）の規定は、同条に規定する給与等の支払者がこの省令の施行の日（以下「施行日」という。）以後に同条に規定する居住者から受理する同条に規定する申告書等について適用する。 suppl-4249-24/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-3/par-1 The provisions of Article 76-3 (Retention of Returns Concerning Withholding for Salary Income Earners) of the New Regulation apply to the returns, etc. prescribed in that Article that a payer of a salary or other wage prescribed in that Article accepts from a Resident prescribed in that Article on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"). machine translation, not official **第二項** 新規則第七十七条第三項（退職所得の受給に関する申告書の記載事項等）の規定は、同項に規定する退職手当等の支払者が施行日以後に同項に規定する居住者から受理する同項に規定する申告書について適用する。 suppl-4249-24/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-3/par-2 The provisions of Article 77, paragraph (3) (Matters to Be Stated in a Return Form for Receiving Retirement Income, etc.) of the New Regulation apply to the returns prescribed in that paragraph that a payer of severance pay or other such compensation prescribed in that paragraph accepts from a Resident prescribed in that paragraph on or after the Effective Date. machine translation, not official **第三項** 新規則第七十七条の三第三項（公的年金等の受給者の扶養親族等申告書の記載事項等）の規定は、同項に規定する公的年金等の支払者が施行日以後に同項に規定する居住者から受理する同項に規定する申告書について適用する。 suppl-4249-24/art-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-3/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-3/par-3 The provisions of Article 77-3, paragraph (3) (Matters to Be Stated in the Return for Dependents, etc. by a Recipient of a public pension or retirement package, etc.) of the New Regulation apply to the returns prescribed in that paragraph that a payer of public pensions or retirement packages prescribed in that paragraph accepts from a Resident prescribed in that paragraph on or after the Effective Date. machine translation, not official ### 第四条（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Head of a Business Office of a Savings Institution, etc. caption: machine translation, not official suppl-4249-24/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4 **第一項** 新規則第八十一条の六第一項第二号（貯蓄取扱機関等の営業所の長に提示する書類の範囲）（新規則第八十一条の十（無記名公社債に係る貯蓄取扱機関等の営業所の長に提示する書類の範囲）及び第八十一条の十四（無記名割引債に係る貯蓄取扱機関等の営業所等の長に提示する書類の範囲）において読み替えて適用する場合並びに新規則第八十一条の二十第一項（株式等の譲渡の対価の支払者に提示する書類の範囲）、第八十一条の二十五第一項（交付金銭等の交付者に提示する書類の範囲）、第八十一条の二十九第一項（株式等証券投資信託等の償還金等の交付者に提示する書類の範囲）、第八十一条の三十三第一項（信託受益権の譲渡の対価の支払者に提示する書類の範囲）、第八十一条の三十六第二項（先物取引の差金等決済をする者の告知）及び第八十一条の三十八（金地金等の譲渡の対価の支払者に提示する書類の範囲）において準用する場合を含む。次項及び第三項において同じ。）の規定は、附則第一条第三号（施行期日）に定める日以後に新法第二百二十四条第一項（利子、配当、償還金等の受領者の告知）、第二百二十四条の三第一項（株式等の譲渡の対価の受領者等の告知）（同条第三項及び第四項において準用する場合を含む。）、第二百二十四条の四（信託受益権の譲渡の対価の受領者の告知）、第二百二十四条の五第一項（先物取引の差金等決済をする者の告知）若しくは第二百二十四条の六（金地金等の譲渡の対価の受領者の告知）の規定による告知又は新法第二百二十四条第二項若しくは第四項若しくは第二百二十四条の二（譲渡性預金の譲渡等に関する告知）の規定による告知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、同日前に旧法第二百二十四条第一項（利子、配当、償還金等の受領者の告知）、第二百二十四条の三第一項（株式等の譲渡の対価の受領者等の告知）（同条第三項及び第四項において準用する場合を含む。）、第二百二十四条の四（信託受益権の譲渡の対価の受領者の告知）、第二百二十四条の五第一項（先物取引の差金等決済をする者の告知）若しくは第二百二十四条の六（金地金等の譲渡の対価の受領者の告知）の規定による告知又は旧法第二百二十四条第二項若しくは第四項若しくは第二百二十四条の二（譲渡性預金の譲渡等に関する告知）の規定による告知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-4249-24/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-1 The provisions of Article 81-6, paragraph (1), item (ii) (Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the New Regulation (including the case where they apply with replacement of terms under Article 81-10 (Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc. Concerning Bearer Public and Corporate Bonds) and Article 81-14 (Scope of Documents to Be Presented to the Head of a business office, etc. of a Savings Institution, etc. Concerning Bearer Discount Bonds) of the New Regulation, and the case where they apply mutatis mutandis under Article 81-20, paragraph (1) (Scope of Documents to Be Presented to the Payer of Consideration for Transfer of Shares, etc.), Article 81-25, paragraph (1) (Scope of Documents to Be Presented to the Deliverer of Money, etc. Delivered), Article 81-29, paragraph (1) (Scope of Documents to Be Presented to the Deliverer of Redemption Money or a Similar Asset, etc. of Stock-Type Securities Investment Trusts, etc.), Article 81-33, paragraph (1) (Scope of Documents to Be Presented to the Payer of Consideration for Transferring a Beneficial Interest in a Trust), Article 81-36, paragraph (2) (Notice by a Person Settling a Futures Contract) and Article 81-38 (Scope of Documents to Be Presented to the Payer of Consideration for Transferring Gold Bullion, etc.) of the New Regulation; the same applies in the following paragraph and paragraph (3)) apply to the documents prescribed in those provisions that are presented, on or after the date prescribed in Article 1, item (iii) (Effective Date) of the Supplementary Provisions, at the time of giving notice pursuant to Article 224, paragraph (1) (Notice by a Person Receiving Interest, Dividends, Redemption Money or a Similar Asset, etc.), Article 224-3, paragraph (1) (Notice by a Person Receiving Consideration for Transferring Shares, etc.) (including as applied mutatis mutandis under paragraphs (3) and (4) of that Article), Article 224-4 (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust), Article 224-5, paragraph (1) (Notice by a Person Settling a Futures Contract) or Article 224-6 (Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the New Act, or of submitting a paper-based notice pursuant to Article 224, paragraph (2) or (4) or Article 224-2 (Notice Concerning Transfer of Negotiable Deposits) of the New Act, and the provisions then in force continue to govern the documents prescribed in those provisions that were presented, before that date, at the time of giving notice pursuant to Article 224, paragraph (1) (Notice by a Person Receiving Interest, Dividends, Redemption Money or a Similar Asset, etc.), Article 224-3, paragraph (1) (Notice by a Person Receiving Consideration for Transferring Shares, etc.) (including as applied mutatis mutandis under paragraphs (3) and (4) of that Article), Article 224-4 (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust), Article 224-5, paragraph (1) (Notice by a Person Settling a Futures Contract) or Article 224-6 (Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Former Act, or of submitting a paper-based notice pursuant to Article 224, paragraph (2) or (4) or Article 224-2 (Notice Concerning Transfer of Negotiable Deposits) of the Former Act. machine translation, not official **第二項** 入管法等改正法附則第十五条第二項（入管法の一部改正に伴う経過措置等）に規定する中長期在留者の同項各号に掲げる者の区分に応じ当該各号に定める日が経過するまでの期間における新規則第八十一条の六第一項の規定の適用については、同項第一号ト中「又は特別永住者証明書」とあるのは、「、特別永住者証明書又は外国人登録証明書」とする。 suppl-4249-24/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-2 With regard to the application of the provisions of Article 81-6, paragraph (1) of the New Regulation to a mid- to long-term Resident prescribed in Article 15, paragraph (2) (Transitional Measures Accompanying Partial Amendment of the Immigration Control Act, etc.) of the Supplementary Provisions of the Immigration Control Act Amendment Act during the period until the day prescribed in the relevant item of that paragraph, according to the category of persons listed in the items of that paragraph, has elapsed, in Article 81-6, paragraph (1), item (i), (g) of the New Regulation, "or special permanent Resident certificate" is deemed to be replaced with ", special permanent Resident certificate or alien registration certificate". machine translation, not official **第三項** 前項の規定は、入管法等改正法附則第二十八条第二項（特例法の一部改正に伴う経過措置等）に規定する特別永住者の同項各号に掲げる者の区分に応じ当該各号に定める日が経過するまでの期間における新規則第八十一条の六第一項の規定の適用について準用する。 suppl-4249-24/art-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-3 The provisions of the preceding paragraph apply mutatis mutandis to the application of Article 81-6, paragraph (1) of the New Regulation to a special permanent Resident prescribed in Article 28, paragraph (2) (Transitional Measures Accompanying Partial Amendment of the Special Act, etc.) of the Supplementary Provisions of the Immigration Control Act Amendment Act during the period until the day prescribed in the relevant item of that paragraph, according to the category of persons listed in the items of that paragraph, has elapsed. machine translation, not official **第四項** 次の各号に掲げる個人で国内に住所を有するものが、附則第一条第三号に定める日の前日において住民票に記載されていない者である場合には、同号に定める日以後六月を経過する日までの間は、その者の外国人登録原票の写し、外国人登録原票の記載事項証明書又は官公署から発行され、若しくは発給された書類その他これらに類するもの（いずれもその者の氏名及び住所の記載があるもので当該各号に規定する告知又は告知書若しくは書類の提出をする日前六月以内に作成されたものに限る。）は、当該各号に掲げる個人の区分に応じ当該各号に定める書類とみなす。 suppl-4249-24/art-4/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4 In the case where an individual who has a domicile in Japan and who is listed in the following items is a person who is not recorded in a certificate of residence on the day before the date prescribed in Article 1, item (iii) of the Supplementary Provisions, then from the date prescribed in that item until the day on which six months have elapsed, a copy of that person's alien registration record, a certificate of recorded particulars of the alien registration record, or a document issued or granted by a public agency or a similar document (limited, in each case, to one that bears that person's name and domicile and was prepared within six months before the day on which the notice prescribed in each of the following items is given or the paper-based notice or documents are submitted) is deemed to be the document prescribed in the relevant item, according to the category of individuals listed in each of the following items: machine translation, not official **一** 新令第三百三十六条第一項から第三項まで（預貯金、株式等に係る利子、配当等の受領者の告知）の規定による告知又は新法第二百二十四条の二の規定による告知書の提出をする個人　新規則第八十一条の六第一項第一号に規定する書類 suppl-4249-24/art-4/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-1 An individual who gives notice pursuant to Article 336, paragraphs (1) through (3) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order or submits a paper-based notice pursuant to Article 224-2 of the New Act: the documents prescribed in Article 81-6, paragraph (1), item (i) of the New Regulation machine translation, not official **二** 新令第三百三十九条第一項若しくは第三項（無記名公社債の利子等に係る告知書等の提出等）又は同条第四項（同条第五項において準用する場合を含む。）の規定による告知書又は書類の提出をする個人　新規則第八十一条の十の規定により読み替えられた新規則第八十一条の六第一項第一号に規定する書類 suppl-4249-24/art-4/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-2 An individual who submits a paper-based notice or documents pursuant to Article 339, paragraph (1) or (3) (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order, or paragraph (4) of that Article (including as applied mutatis mutandis under paragraph (5) of that Article): the documents prescribed in Article 81-6, paragraph (1), item (i) of the New Regulation as replaced pursuant to the provisions of Article 81-10 of the New Regulation machine translation, not official **三** 新令第三百三十九条の二第一項若しくは第二項（無記名割引債の償還金に係る告知書等の提出等）又は同条第三項（同条第四項において準用する場合を含む。）の規定による告知書又は書類の提出をする個人　新規則第八十一条の十四の規定により読み替えられた新規則第八十一条の六第一項第一号に規定する書類 suppl-4249-24/art-4/par-4/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-3 An individual who submits a paper-based notice or documents pursuant to Article 339-2, paragraph (1) or (2) (Submission, etc. of Paper-Based Notices, etc. Concerning Redemption Money of Bearer Discount Bonds) of the New Order, or paragraph (3) of that Article (including as applied mutatis mutandis under paragraph (4) of that Article): the documents prescribed in Article 81-6, paragraph (1), item (i) of the New Regulation as replaced pursuant to the provisions of Article 81-14 of the New Regulation machine translation, not official **四** 新令第三百四十二条第一項から第三項まで（株式等の譲渡の対価の受領者の告知）の規定による告知をする個人　新規則第八十一条の二十第一項において準用する新規則第八十一条の六第一項第一号に規定する書類 suppl-4249-24/art-4/par-4/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-4 An individual who gives notice pursuant to Article 342, paragraphs (1) through (3) (Notice by a Person Receiving Consideration for Transferring Shares, etc.) of the New Order: the documents prescribed in Article 81-6, paragraph (1), item (i) of the New Regulation as applied mutatis mutandis under Article 81-20, paragraph (1) of the New Regulation machine translation, not official **五** 新令第三百四十五条第三項（交付金銭等の受領者の告知等）の規定による告知をする個人　新規則第八十一条の二十五第一項において準用する新規則第八十一条の六第一項第一号に規定する書類 suppl-4249-24/art-4/par-4/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-5 An individual who gives notice pursuant to Article 345, paragraph (3) (Notice, etc. by a Person Receiving Money, etc. Delivered) of the New Order: the documents prescribed in Article 81-6, paragraph (1), item (i) of the New Regulation as applied mutatis mutandis under Article 81-25, paragraph (1) of the New Regulation machine translation, not official **六** 新令第三百四十六条第三項（株式等証券投資信託等の償還金等の受領者の告知等）の規定による告知をする個人　新規則第八十一条の二十九第一項において準用する新規則第八十一条の六第一項第一号に規定する書類 suppl-4249-24/art-4/par-4/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-6 An individual who gives notice pursuant to Article 346, paragraph (3) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset, etc. of Stock-Type Securities Investment Trusts, etc.) of the New Order: the documents prescribed in Article 81-6, paragraph (1), item (i) of the New Regulation as applied mutatis mutandis under Article 81-29, paragraph (1) of the New Regulation machine translation, not official **七** 新令第三百四十八条（信託受益権の譲渡の対価の受領者の告知）の規定による告知をする個人　新規則第八十一条の三十三第一項において準用する新規則第八十一条の六第一項第一号に規定する書類 suppl-4249-24/art-4/par-4/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-7 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-7 An individual who gives notice pursuant to Article 348 (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the New Order: the documents prescribed in Article 81-6, paragraph (1), item (i) of the New Regulation as applied mutatis mutandis under Article 81-33, paragraph (1) of the New Regulation machine translation, not official **八** 新令第三百五十条の三（先物取引の差金等決済をする者の告知）の規定による告知をする個人　新規則第八十一条の三十六第二項において準用する新規則第八十一条の六第一項第一号に規定する書類 suppl-4249-24/art-4/par-4/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-8 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-8 An individual who gives notice pursuant to Article 350-3 (Notice by a Person Settling a Futures Contract) of the New Order: the documents prescribed in Article 81-6, paragraph (1), item (i) of the New Regulation as applied mutatis mutandis under Article 81-36, paragraph (2) of the New Regulation machine translation, not official **九** 新令第三百五十条の八（金地金等の譲渡の対価の受領者の告知）の規定による告知をする個人　新規則第八十一条の三十八において準用する新規則第八十一条の六第一項第一号に規定する書類 suppl-4249-24/art-4/par-4/item-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4/item-9 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4/item-9 An individual who gives notice pursuant to Article 350-8 (Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the New Order: the documents prescribed in Article 81-6, paragraph (1), item (i) of the New Regulation as applied mutatis mutandis under Article 81-38 of the New Regulation machine translation, not official ### 第五条（退職手当等の源泉徴収票に関する経過措置） — Transitional Measures Concerning Withholding Receipts for Severance Pay or Other Such Compensation caption: machine translation, not official suppl-4249-24/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-5 **第一項** 新規則第九十四条（退職手当等の源泉徴収票）の規定及び別表第六（二）に定める書式は、平成二十五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二項（源泉徴収票）に規定する退職手当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二項に規定する源泉徴収票について適用し、平成二十四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二項（源泉徴収票）に規定する退職手当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二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-4249-24/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-5/par-1 The provisions of Article 94 (Withholding Receipt for Severance Pay or Other Such Compensation) of the New Regulation and the form prescribed in Appended Table VI (2) apply to the Withholding receipts prescribed in Article 226, paragraph (2) (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, with respect to severance pay or other such compensation prescribed in Article 226, paragraph (2) of the New Act for which payment was finalized in each year from 2013 on, and the provisions then in force continue to govern the Withholding receipts prescribed in Article 226, paragraph (2) (Withholding Receipts) of the Former Act that are submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to severance pay or other such compensation prescribed in Article 226, paragraph (2) of the Former Act for which payment was finalized in each year in 2012 or earlier. machine translation, not official **第二項** 前項に規定する書式は、当分の間、旧規則の相当の規定に定める源泉徴収票に、新規則別表第六（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-4249-24/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-5/par-2 The form prescribed in the preceding paragraph may, for the time being, be replaced with the Withholding receipt prescribed in the corresponding provision of the Former Regulation, with entries made in accordance with Appended Table VI (2) of the New Regulation. machine translation, not official --- ## Cites - suppl-4249-24/art-1/par-1/item-3: 次条 → 所得税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-4249-24/art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2 - suppl-4249-24/art-1/par-1/item-3: 附則第四条 → 所得税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4249-24/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4 - suppl-4249-24/art-2/par-1: 前条第三号 → 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-4249-24/art-1/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1/par-1/item-3 - suppl-4249-24/art-2/par-2: 第七条第二項 → 所得税法施行規則 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-2 · https://japanlaw.org/l/340M50000040011/art-7/par-2 - suppl-4249-24/art-2/par-2: 同項第七号 → 所得税法施行規則 第七条第二項第六号 (Article 7, paragraph (2), item (vi)), art-7/par-2/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-2/item-6 · https://japanlaw.org/l/340M50000040011/art-7/par-2/item-6 - suppl-4249-24/art-2/par-3: 前項 → 所得税法施行規則 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4249-24/art-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2/par-2 - suppl-4249-24/art-2/par-3: 新規則第七条第二項 → 所得税法施行規則 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-2 · https://japanlaw.org/l/340M50000040011/art-7/par-2 - suppl-4249-24/art-2/par-4: 第十条第五項 → 所得税法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/ja/income-tax-act/art-10/par-5 · https://japanlaw.org/l/340AC0000000033/art-10/par-5 - suppl-4249-24/art-2/par-4: 前条第三号 → 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-4249-24/art-1/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1/par-1/item-3 - suppl-4249-24/art-2/par-4: 附則第四条第四項 → 所得税法施行規則 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4249-24/art-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4 - suppl-4249-24/art-2/par-4: 新規則第七条第二項第一号 → 所得税法施行規則 第七条第二項第一号 (Article 7, paragraph (2), item (i)), art-7/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-7/par-2/item-1 - suppl-4249-24/art-3/par-1: 新規則第七十六条の三 → 所得税法施行規則 第七十六条の三 (Article 76-3), art-76-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-3 · https://japanlaw.org/l/340M50000040011/art-76-3 - suppl-4249-24/art-3/par-2: 新規則第七十七条第三項 → 所得税法施行規則 第七十七条第三項 (Article 77, paragraph (3)), art-77/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77/par-3 · https://japanlaw.org/l/340M50000040011/art-77/par-3 - suppl-4249-24/art-3/par-3: 新規則第七十七条の三第三項 → 所得税法施行規則 第七十七条の三第三項 (Article 77-3, paragraph (3)), art-77-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-3/par-3 · https://japanlaw.org/l/340M50000040011/art-77-3/par-3 - suppl-4249-24/art-4/par-1: 新規則第八十一条の六第一項第二号 → 所得税法施行規則 第八十一条の六第一項第二号 (Article 81-6, paragraph (1), item (ii)), art-81-6/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-2 - suppl-4249-24/art-4/par-1: 新規則第八十一条の十 → 所得税法施行規則 第八十一条の十 (Article 81-10), art-81-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-10 · https://japanlaw.org/l/340M50000040011/art-81-10 - suppl-4249-24/art-4/par-1: 新規則第八十一条の二十第一項 → 所得税法施行規則 第八十一条の二十第一項 (Article 81-20, paragraph (1)), art-81-20/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-20/par-1 · https://japanlaw.org/l/340M50000040011/art-81-20/par-1 - suppl-4249-24/art-4/par-1: 第八十一条の二十五第一項 → 所得税法施行規則 第八十一条の二十五第一項 (Article 81-25, paragraph (1)), art-81-25/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-25/par-1 · https://japanlaw.org/l/340M50000040011/art-81-25/par-1 - suppl-4249-24/art-4/par-1: 第八十一条の二十九第一項 → 所得税法施行規則 第八十一条の二十九第一項 (Article 81-29, paragraph (1)), art-81-29/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-29/par-1 · https://japanlaw.org/l/340M50000040011/art-81-29/par-1 - suppl-4249-24/art-4/par-1: 第八十一条の三十三第一項 → 所得税法施行規則 第八十一条の三十三第一項 (Article 81-33, paragraph (1)), art-81-33/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-33/par-1 · https://japanlaw.org/l/340M50000040011/art-81-33/par-1 - suppl-4249-24/art-4/par-1: 第八十一条の三十六第二項 → 所得税法施行規則 第八十一条の三十六第二項 (Article 81-36, paragraph (2)), art-81-36/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-2 · https://japanlaw.org/l/340M50000040011/art-81-36/par-2 - suppl-4249-24/art-4/par-1: 第八十一条の三十八 → 所得税法施行規則 第八十一条の三十八 (Article 81-38), art-81-38 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-38 · https://japanlaw.org/l/340M50000040011/art-81-38 - suppl-4249-24/art-4/par-1: 次項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4249-24/art-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-2 - suppl-4249-24/art-4/par-1: 第三項 → 所得税法施行規則 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4249-24/art-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-3 - suppl-4249-24/art-4/par-1: 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-4249-24/art-1/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1/par-1/item-3 - suppl-4249-24/art-4/par-2: 新規則第八十一条の六第一項 → 所得税法施行規則 第八十一条の六第一項 (Article 81-6, paragraph (1)), art-81-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1 - suppl-4249-24/art-4/par-2: 同項第一号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 - suppl-4249-24/art-4/par-3: 前項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4249-24/art-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-2 - suppl-4249-24/art-4/par-3: 新規則第八十一条の六第一項 → 所得税法施行規則 第八十一条の六第一項 (Article 81-6, paragraph (1)), art-81-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1 - suppl-4249-24/art-4/par-4: 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-4249-24/art-1/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1/par-1/item-3 - suppl-4249-24/art-4/par-4/item-1: 新規則第八十一条の六第一項第一号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 - suppl-4249-24/art-4/par-4/item-2: 新規則第八十一条の十 → 所得税法施行規則 第八十一条の十 (Article 81-10), art-81-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-10 · https://japanlaw.org/l/340M50000040011/art-81-10 - suppl-4249-24/art-4/par-4/item-2: 新規則第八十一条の六第一項第一号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 - suppl-4249-24/art-4/par-4/item-3: 新規則第八十一条の六第一項第一号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 - suppl-4249-24/art-4/par-4/item-4: 新規則第八十一条の二十第一項 → 所得税法施行規則 第八十一条の二十第一項 (Article 81-20, paragraph (1)), art-81-20/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-20/par-1 · https://japanlaw.org/l/340M50000040011/art-81-20/par-1 - suppl-4249-24/art-4/par-4/item-4: 新規則第八十一条の六第一項第一号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 - suppl-4249-24/art-4/par-4/item-5: 新規則第八十一条の二十五第一項 → 所得税法施行規則 第八十一条の二十五第一項 (Article 81-25, paragraph (1)), art-81-25/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-25/par-1 · https://japanlaw.org/l/340M50000040011/art-81-25/par-1 - suppl-4249-24/art-4/par-4/item-5: 新規則第八十一条の六第一項第一号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 - suppl-4249-24/art-4/par-4/item-6: 新規則第八十一条の二十九第一項 → 所得税法施行規則 第八十一条の二十九第一項 (Article 81-29, paragraph (1)), art-81-29/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-29/par-1 · https://japanlaw.org/l/340M50000040011/art-81-29/par-1 - suppl-4249-24/art-4/par-4/item-6: 新規則第八十一条の六第一項第一号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 - suppl-4249-24/art-4/par-4/item-7: 新規則第八十一条の三十三第一項 → 所得税法施行規則 第八十一条の三十三第一項 (Article 81-33, paragraph (1)), art-81-33/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-33/par-1 · https://japanlaw.org/l/340M50000040011/art-81-33/par-1 - suppl-4249-24/art-4/par-4/item-7: 新規則第八十一条の六第一項第一号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 - suppl-4249-24/art-4/par-4/item-8: 新規則第八十一条の三十六第二項 → 所得税法施行規則 第八十一条の三十六第二項 (Article 81-36, paragraph (2)), art-81-36/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-2 · https://japanlaw.org/l/340M50000040011/art-81-36/par-2 - suppl-4249-24/art-4/par-4/item-8: 新規則第八十一条の六第一項第一号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 - suppl-4249-24/art-4/par-4/item-9: 新規則第八十一条の三十八 → 所得税法施行規則 第八十一条の三十八 (Article 81-38), art-81-38 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-38 · https://japanlaw.org/l/340M50000040011/art-81-38 - suppl-4249-24/art-4/par-4/item-9: 新規則第八十一条の六第一項第一号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 - suppl-4249-24/art-5/par-1: 新規則第九十四条 → 所得税法施行規則 第九十四条 (Article 94), art-94 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94 · https://japanlaw.org/l/340M50000040011/art-94 - suppl-4249-24/art-5/par-2: 前項 → 所得税法施行規則 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4249-24/art-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-5/par-1 ## Cited by 8 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三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-1/par-1/item-3 - 所得税法施行規則 附則第二条第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2/par-1 - 所得税法施行規則 附則第二条第三項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2/par-3 - 所得税法施行規則 附則第二条第四項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-2/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-2/par-4 - 所得税法施行規則 附則第四条第一項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-1 - 所得税法施行規則 附則第四条第三項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-3 - 所得税法施行規則 附則第四条第四項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-4/par-4 - 所得税法施行規則 附則第五条第二項（退職手当等の源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-5/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-20261027T143811-102, 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-20261027T143811-102, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-103, 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