# 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-4259-35. 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-4259-35` - 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-4259-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4259-35 - 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 平成二五年五月三一日財務省令第三五号 suppl-4259-35 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35 · https://japanlaw.org/l/340M50000040011/suppl-4259-35 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4259-35/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-1 **第一項** この省令は、平成二十八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-4259-35/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-1/par-1 This Ministerial Order comes into effect as of January 1, 2016; 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** 別表第六（一）の改正規定並びに附則第五条第二項及び第三項の規定　平成二十六年一月一日 suppl-4259-35/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-1/par-1/item-1 The provisions amending Appended Table VI (1), and the provisions of Article 5, paragraphs (2) and (3) of the Supplementary Provisions: January 1, 2014 machine translation, not official **二** 附則第三条の規定　平成二十七年一月一日 suppl-4259-35/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-1/par-1/item-2 The provisions of Article 3 of the Supplementary Provisions: January 1, 2015 machine translation, not official ### 第二条（還付を受ける場合の源泉徴収税額等の明細書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in the Statement of Details of Withheld Tax Amounts, etc. in the Case of Receiving a Refund caption: machine translation, not official suppl-4259-35/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/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。）第五十三条（還付を受ける場合の源泉徴収税額等の明細書の記載事項）の規定は、平成二十八年分以後の所得税について適用し、平成二十七年分以前の所得税については、なお従前の例による。 suppl-4259-35/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-2/par-1 The provisions of Article 53 (Matters to Be Stated in the Statement of Details of Withheld Tax Amounts, etc. in the Case of Receiving a Refund) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to income tax for 2016 and thereafter, and the provisions then in force continue to govern income tax for 2015 or earlier. machine translation, not official ### 第三条（平成二十七年分の純損失の繰戻しによる還付請求書の記載事項の特例） — Special Provisions on Matters to Be Stated in a Claim for a Refund by Carryback of Net Loss for 2015 caption: machine translation, not official suppl-4259-35/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3 **第一項** 所得税法等の一部を改正する法律（平成二十五年法律第五号。以下「改正法」という。）附則第六条（平成二十七年分の純損失の繰戻しによる還付に係る特例）の規定又は所得税法施行令の一部を改正する政令（平成二十五年政令第百六十五号。次条において「改正令」という。）附則第五条第一項（平成二十七年分の純損失の繰戻しによる還付に係る特例）の規定の適用がある場合における改正法第一条（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。）第百四十二条第一項（純損失の繰戻しによる還付の手続等）に規定する還付請求書には、同項に規定する事項（新規則第五十四条第一項第二号（純損失の繰戻しによる還付請求書の記載事項）に掲げる事項を除く。）のほか、平成二十六年分の同号に規定する総所得金額、退職所得金額又は山林所得金額に係る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。）第二編第三章第一節（税率）の規定及び旧法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）の規定を適用して計算した所得税の額を記載しなければならない。 suppl-4259-35/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3/par-1 In the case where the provisions of Article 6 (Special Provisions on Refund by Carryback of Net Loss for 2015) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013; hereinafter referred to as the "Amending Act") or Article 5, paragraph (1) (Special Provisions on Refund by Carryback of Net Loss for 2015) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 165 of 2013; hereinafter referred to as the "Amending Order" in the following Article) apply, the claim for a refund prescribed in Article 142, paragraph (1) (Procedures, etc. for Refund by Carryback of Net Loss) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "New Act") must state, in addition to the matters prescribed in that paragraph (excluding the matters listed in Article 54, paragraph (1), item (ii) (Matters to Be Stated in a Claim for a Refund by Carryback of Net Loss) of the New Regulation), the amount of income tax calculated by applying the provisions of Part II, Chapter III, Section 1 (Tax Rates) of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") and the provisions of Article 165 (Calculation of the Tax Base, Amount of Tax, etc. of Income Tax on Comprehensive Taxation) of the Former Act to the gross income, the amount of retirement income or the amount of timber income for 2014 prescribed in that item. machine translation, not official ### 第三条の二（株式等の譲渡の対価の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice, etc. by a Person Receiving Consideration for Transferring Shares, etc. caption: machine translation, not official suppl-4259-35/art-3-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2 **第一項** 改正令附則第八条第二項（株式等の譲渡の対価の受領者の告知等に関する経過措置）に規定する公社債等（以下この条において「公社債等」という。）の譲渡の対価の同項に規定する支払者（以下この条において「支払者」という。）は、同項に規定する書類（以下この条において「確認書類」という。）の提示を受けた場合（平成二十七年十二月三十一日までに当該提示を受けた場合に限る。）には、同項に規定する帳簿に、当該確認書類の名称並びに当該確認書類に記載された氏名又は名称及び住所（国内に住所を有しない者にあつては、新規則第八十一条の二十一第一項第一号（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）に規定する場所）を記載しておかなければならない。 suppl-4259-35/art-3-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-1 A payer, as prescribed in Article 8, paragraph (2) (Transitional Measures Concerning Notice, etc. by a Person Receiving Consideration for Transferring Shares, etc.) of the Supplementary Provisions of the Amending Order, of consideration for the transfer of public and corporate bond or similar interest prescribed in that paragraph (hereinafter referred to as "public and corporate bond or similar interest" in this Article) (hereinafter referred to as the "payer" in this Article) must, when presented with the documents prescribed in that paragraph (hereinafter referred to as "verification documents" in this Article) (limited to the case where the presentation is made by December 31, 2015), record in the books prescribed in that paragraph the name of the verification documents, and the name or title and domicile stated in the verification documents (for a person who does not have a domicile in Japan, the place prescribed in Article 81-21, paragraph (1), item (i) (Matters to Be Stated in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the New Regulation). machine translation, not official **第二項** 前項の確認書類の提示をした者が、その提示をした日から平成二十七年十二月三十一日までの間に、その氏名若しくは名称又は住所を変更した場合には、その者は、遅滞なく、当該書類の提示をした公社債等の譲渡の対価の支払者に、その変更前の氏名又は名称及び住所並びに変更後の氏名又は名称及び住所が記載された確認書類を提示しなければならない。当該確認書類を提示した日から平成二十七年十二月三十一日までの間に、再び当該提示をした確認書類に記載された氏名若しくは名称又は住所を変更した場合も、同様とする。 suppl-4259-35/art-3-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-2 If a person who has presented the verification documents under the preceding paragraph changes the person's name or title or domicile during the period from the date of that presentation to December 31, 2015, the person must, without delay, present to the payer of consideration for the transfer of the public and corporate bond or similar interest for which those documents were presented, verification documents stating the name or title and domicile before the change and the name or title and domicile after the change. The same applies if, during the period from the date on which those verification documents were presented to December 31, 2015, the person again changes the name or title or domicile stated in the verification documents so presented. machine translation, not official **第三項** 第一項の規定により同項の帳簿を作成した公社債等の譲渡の対価の支払者は、前項の確認書類の提示を受けた場合には、当該帳簿の第一項に規定する事項を、当該確認書類に記載されている事項に訂正しておかなければならない。 suppl-4259-35/art-3-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-3 A payer of consideration for the transfer of public and corporate bond or similar interest who has prepared the books prescribed in paragraph (1) pursuant to that paragraph must, when presented with the verification documents under the preceding paragraph, correct the matters prescribed in paragraph (1) in those books to the matters stated in those verification documents. machine translation, not official **第四項** 公社債等の譲渡の対価の支払者は、第一項に規定する帳簿を、当該帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。 suppl-4259-35/art-3-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-4 A payer of consideration for the transfer of public and corporate bond or similar interest must retain the books prescribed in paragraph (1) for five years from the year following the year that includes the date of closing of those books. machine translation, not official ### 第四条（支払調書の提出等に関する経過措置） — Transitional Measures Concerning Submission, etc. of Payment Reports caption: machine translation, not official suppl-4259-35/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-4 **第一項** 新規則第八十二条第二項第一号（利子等の支払調書）の規定は、この省令の施行の日（以下「施行日」という。）以後に支払の確定する同条第一項に規定する利子等について適用し、施行日前に支払の確定した改正前の所得税法施行規則（以下「旧規則」という。）第八十二条第一項（利子等の支払調書）に規定する利子等については、なお従前の例による。 suppl-4259-35/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-4/par-1 The provisions of Article 82, paragraph (2), item (i) (Payment Report on Interest and Similar Income) of the New Regulation apply to interest and similar income prescribed in paragraph (1) of that Article for which payment is finalized on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern interest and similar income prescribed in Article 82, paragraph (1) (Payment Report on Interest and Similar Income) of the Regulation for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Regulation") for which payment was finalized before the Effective Date. machine translation, not official **第二項** 新規則第八十三条第二項第五号（配当等の支払調書）の規定は、施行日以後に支払の確定する同条第一項に規定する配当等について適用し、施行日前に支払の確定した旧規則第八十三条第一項（配当等の支払調書）に規定する配当等については、なお従前の例による。 suppl-4259-35/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-4/par-2 The provisions of Article 83, paragraph (2), item (v) (Payment Report on Dividends and Similar Income) of the New Regulation apply to dividends and similar income prescribed in paragraph (1) of that Article for which payment is finalized on or after the Effective Date, and the provisions then in force continue to govern dividends and similar income prescribed in Article 83, paragraph (1) (Payment Report on Dividends and Similar Income) of the Former Regulation for which payment was finalized before the Effective Date. machine translation, not official **第三項** 施行日前に支払又は交付の確定した旧規則第九十条の二第二項（株式等の譲渡の対価等の支払調書）の株式等の譲渡の対価及び償還金等については、なお従前の例による。 suppl-4259-35/art-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-4/par-3 The provisions then in force continue to govern consideration for the transfer of shares, etc. and redemption money or a similar asset under Article 90-2, paragraph (2) (Payment Report on Consideration, etc. for Transfer of Shares, etc.) of the Former Regulation for which payment or delivery was finalized before the Effective Date. machine translation, not official **第四項** 施行日前に交付の確定した旧規則第九十条の三第二項（交付金銭等の支払調書）の交付金銭等については、なお従前の例による。 suppl-4259-35/art-4/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-4/par-4 The provisions then in force continue to govern delivered money, etc. under Article 90-3, paragraph (2) (Payment Report on Delivered Money, etc.) of the Former Regulation for which delivery was finalized before the Effective Date. machine translation, not official **第五項** 新規則第九十六条第三項（信託の計算書）（同項第二号に規定する特定割引債の償還金及び国外割引債の償還金に係る部分に限る。）の規定は、これらの償還金が施行日以後に信託財産の収益に帰せられる同条第一項の信託について適用する。 suppl-4259-35/art-4/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-4/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-4/par-5 The provisions of Article 96, paragraph (3) (Trust Accounting Statement) of the New Regulation (limited to the portion pertaining to redemption money of specified discount bonds and redemption money of foreign discount bonds prescribed in item (ii) of that paragraph) apply to trusts prescribed in Article 96, paragraph (1) of the New Regulation for which that redemption money is attributed to the income of the trust property on or after the Effective Date. machine translation, not official **第六項** 施行日前に旧規則第九十七条第五項（名義人受領の株式等の譲渡の対価の調書）に規定する支払を受けるべき同条第六項の株式等の譲渡の対価については、なお従前の例による。 suppl-4259-35/art-4/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-4/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-4/par-6 The provisions then in force continue to govern consideration for the transfer of shares, etc. under Article 97, paragraph (6) of the Former Regulation for which the payment prescribed in Article 97, paragraph (5) (Report on Consideration for Transfer of Shares, etc. Received by the Person of Record) of the Former Regulation is to be received before the Effective Date. machine translation, not official ### 第五条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-4259-35/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-5 **第一項** 新規則別表第三（一）、別表第三（二）及び別表第三（四）に定める書式は、施行日以後に新法第二百二十条（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、施行日前に旧法第二百二十条（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-4259-35/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-5/par-1 The forms prescribed in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation apply to the statements prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the New Act that are attached pursuant to that Article on or after the Effective Date, and the provisions then in force continue to govern the statements prescribed in Article 220 (Procedures for Payment of Income Tax Pertaining to Withholding) of the Former Act that were attached pursuant to that Article before the Effective Date. machine translation, not official **第二項** 新規則別表第六（一）に定める書式は、平成二十六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、平成二十五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-4259-35/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-5/par-2 The form prescribed in Appended Table VI (1) of the New Regulation applies to the Withholding receipts prescribed in Article 226, paragraph (1) (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 a salary or other wage prescribed in Article 226, paragraph (1) of the New Act for which payment was finalized in each year from 2014 on, and the provisions then in force continue to govern the Withholding receipts prescribed in Article 226, paragraph (1) (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 a salary or other wage prescribed in Article 226, paragraph (1) of the Former Act for which payment was finalized in each year in 2013 or earlier. machine translation, not official **第三項** 前二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計算書又は源泉徴収票に、新規則別表第三（一）、別表第三（二）、別表第三（四）及び別表第六（一）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-4259-35/art-5/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-5/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-5/par-3 The forms prescribed in the preceding two paragraphs may, for the time being, be replaced with the statements or Withholding receipts prescribed in the corresponding provisions of the Former Regulation, with entries made in accordance with Appended Table III (1), Appended Table III (2), Appended Table III (4) and Appended Table VI (1) of the New Regulation. machine translation, not official --- ## Cites - suppl-4259-35/art-1/par-1/item-1: 附則第五条第二項 → 所得税法施行規則 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4259-35/art-5/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-5/par-2 - suppl-4259-35/art-1/par-1/item-1: 第三項 → 所得税法施行規則 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4259-35/art-5/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-5/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-5/par-3 - suppl-4259-35/art-1/par-1/item-2: 附則第三条 → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-4259-35/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3 - suppl-4259-35/art-2/par-1: 第五十三条 → 所得税法施行規則 第五十三条 (Article 53), art-53 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-53 · https://japanlaw.org/l/340M50000040011/art-53 - suppl-4259-35/art-3/par-1: 次条 → 所得税法施行規則 附則第三条の二 (Supplementary Provisions, Article 3-2), suppl-4259-35/art-3-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2 - suppl-4259-35/art-3/par-1: 第百四十二条第一項 → 所得税法 第百四十二条第一項 (Article 142, paragraph (1)), art-142/par-1 — https://japanlaw.org/ja/income-tax-act/art-142/par-1 · https://japanlaw.org/l/340AC0000000033/art-142/par-1 - suppl-4259-35/art-3/par-1: 新規則第五十四条第一項第二号 → 所得税法施行規則 第五十四条第一項第二号 (Article 54, paragraph (1), item (ii)), art-54/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-54/par-1/item-2 - suppl-4259-35/art-3-2/par-1: この条 → 所得税法施行規則 附則第三条の二 (Supplementary Provisions, Article 3-2), suppl-4259-35/art-3-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2 - suppl-4259-35/art-3-2/par-1: 新規則第八十一条の二十一第一項第一号 → 所得税法施行規則 第八十一条の二十一第二項第一号 (Article 81-21, paragraph (2), item (i)), art-81-21/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-21/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-81-21/par-2/item-1 - suppl-4259-35/art-3-2/par-2: 前項 → 所得税法施行規則 附則第三条の二第一項 (Supplementary Provisions, Article 3-2, paragraph (1)), suppl-4259-35/art-3-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-1 - suppl-4259-35/art-3-2/par-3: 第一項 → 所得税法施行規則 附則第三条の二第一項 (Supplementary Provisions, Article 3-2, paragraph (1)), suppl-4259-35/art-3-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-1 - suppl-4259-35/art-3-2/par-3: 前項 → 所得税法施行規則 附則第三条の二第二項 (Supplementary Provisions, Article 3-2, paragraph (2)), suppl-4259-35/art-3-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-2 - suppl-4259-35/art-3-2/par-4: 第一項 → 所得税法施行規則 附則第三条の二第一項 (Supplementary Provisions, Article 3-2, paragraph (1)), suppl-4259-35/art-3-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-1 - suppl-4259-35/art-4/par-1: 新規則第八十二条第二項第一号 → 所得税法施行規則 第八十二条第二項第一号 (Article 82, paragraph (2), item (i)), art-82/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-82/par-2/item-1 - suppl-4259-35/art-4/par-1: 同条第一項 → 所得税法施行規則 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1 · https://japanlaw.org/l/340M50000040011/art-82/par-1 - suppl-4259-35/art-4/par-2: 新規則第八十三条第二項第五号 → 所得税法施行規則 第八十三条第二項第五号 (Article 83, paragraph (2), item (v)), art-83/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-2/item-5 · https://japanlaw.org/l/340M50000040011/art-83/par-2/item-5 - suppl-4259-35/art-4/par-2: 同条第一項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1 - suppl-4259-35/art-4/par-5: 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 - suppl-4259-35/art-4/par-5: 同項第二号 → 所得税法施行規則 第九十六条第三項第二号 (Article 96, paragraph (3), item (ii)), art-96/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96/par-3/item-2 · https://japanlaw.org/l/340M50000040011/art-96/par-3/item-2 - suppl-4259-35/art-4/par-5: 同条第一項 → 所得税法施行規則 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96/par-1 · https://japanlaw.org/l/340M50000040011/art-96/par-1 - suppl-4259-35/art-5/par-3: 前二項 → 所得税法施行規則 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4259-35/art-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-5/par-1 - suppl-4259-35/art-5/par-3: 前二項 → 所得税法施行規則 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4259-35/art-5/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-5/par-2 ## 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一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-1/par-1/item-1 - 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-4259-35/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-1/par-1/item-2 - 所得税法施行規則 附則第三条第一項（平成二十七年分の純損失の繰戻しによる還付請求書の記載事項の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3/par-1 - 所得税法施行規則 附則第三条の二第一項（株式等の譲渡の対価の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-1 - 所得税法施行規則 附則第三条の二第二項（株式等の譲渡の対価の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-2 - 所得税法施行規則 附則第三条の二第三項（株式等の譲渡の対価の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-3 - 所得税法施行規則 附則第三条の二第四項（株式等の譲渡の対価の受領者の告知等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-3-2/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-3-2/par-4 - 所得税法施行規則 附則第五条第三項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4259-35/art-5/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4259-35/art-5/par-3 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-104, 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