# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4249-24/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（退職手当等の源泉徴収票に関する経過措置） — address `suppl-4249-24/art-5` - 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/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4249-24/art-5 - 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-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 1 provision cites this one. No official source publishes this direction. - 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-20261027T143811-103, 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