# 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-4269-20. 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-4269-20`
- 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-4269-20
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-20
- 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 平成二六年三月三一日財務省令第二〇号
<sup>suppl-4269-20 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-20 · https://japanlaw.org/l/340M50000040011/suppl-4269-20</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4269-20/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-20/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-20/art-1</sup>

**第一項**  この省令は、平成二十六年四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。
<sup>suppl-4269-20/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-20/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-20/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2014; provided, however, that the provisions set forth in the following items come into effect as of the dates prescribed respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中所得税法施行規則第九十条の二の改正規定　平成二十八年一月一日
  <sup>suppl-4269-20/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-20/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-20/art-1/par-1/item-1</sup>
  The provisions amending Article 90-2 of the Regulation for Enforcement of the Income Tax Act in Article 1: January 1, 2016
  <sup>machine translation, not official</sup>

  **二**  第一条中所得税法施行規則第八十一条の五第一項第一号ニの改正規定　金融商品取引法等の一部を改正する法律（平成二十五年法律第四十五号）附則第一条第三号に掲げる規定の施行の日
  <sup>suppl-4269-20/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-20/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-20/art-1/par-1/item-2</sup>
  The provisions amending Article 81-5, paragraph (1), item (i), (d) of the Regulation for Enforcement of the Income Tax Act in Article 1: the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 45 of 2013)
  <sup>machine translation, not official</sup>

### 第二条（給与等の支払者による証明等に関する経過措置） — Transitional Measures Concerning Certification, etc. by Payers of a Salary or Other Wage
<sup>caption: machine translation, not official</sup>
<sup>suppl-4269-20/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-20/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-20/art-2</sup>

**第一項**  第一条の規定による改正後の所得税法施行規則（以下「新規則」という。）第三十六条の五第二項（給与等の支払者による証明等）の規定は、個人がこの省令の施行の日（以下「施行日」という。）以後にする所得税法施行令等の一部を改正する政令（平成二十六年政令第百三十七号。以下「改正令」という。）第一条（所得税法施行令の一部改正）の規定による改正後の所得税法施行令第百六十七条の三第一項第一号（給与所得者の特定支出の範囲）に規定する料金の支出について適用し、個人が施行日前にした改正令第一条の規定による改正前の所得税法施行令第百六十七条の三第一項第一号（給与所得者の特定支出の範囲）に規定する料金の支出については、なお従前の例による。
<sup>suppl-4269-20/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-20/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-20/art-2/par-1</sup>
The provisions of Article 36-5, paragraph (2) (Certification, etc. by Payers of a salary or other wage) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Regulation") apply to expenditures on charges prescribed in Article 167-3, paragraph (1), item (i) (Scope of Specific Expenses of Salary Income Earners) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 137 of 2014; hereinafter referred to as the "Amending Order") that an individual makes 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 expenditures on charges prescribed in Article 167-3, paragraph (1), item (i) (Scope of Specific Expenses of Salary Income Earners) of the Order for Enforcement of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Amending Order that an individual made before the Effective Date.
<sup>machine translation, not official</sup>

### 第三条（告知に関する経過措置） — Transitional Measures Concerning Notice
<sup>caption: machine translation, not official</sup>
<sup>suppl-4269-20/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-20/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-20/art-3</sup>

**第一項**  新規則第八十一条の二十一第三項（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）の規定は、施行日以後に同条第二項の届出書を提出する場合について適用する。
<sup>suppl-4269-20/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-20/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-20/art-3/par-1</sup>
The provisions of Article 81-21, paragraph (3) (Matters to Be Stated in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the New Regulation apply to the case of submitting the written notification under paragraph (2) of that Article on or after the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新規則第八十一条の三十六第五項（先物取引の差金等決済をする者の告知）の規定は、施行日以後に同条第四項の届出書を提出する場合について適用する。
<sup>suppl-4269-20/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-20/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-20/art-3/par-2</sup>
The provisions of Article 81-36, paragraph (5) (Notice by a Person Settling a Futures Contract) of the New Regulation apply to the case of submitting the written notification under paragraph (4) of that Article on or after the Effective Date.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4269-20/art-2/par-1: 第三十六条の五第二項 → 所得税法施行規則 第三十六条の五第三項 (Article 36-5, paragraph (3)), art-36-5/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-5/par-3 · https://japanlaw.org/l/340M50000040011/art-36-5/par-3
- suppl-4269-20/art-2/par-1: 以後にする所得税法施行令等の一部を改正する政令（平成二十六年政令第百三十七号。以下「改正令」という。）第一条 → e-Gov law 426CO0000000137, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4269-20/art-3/par-1: 新規則第八十一条の二十一第三項 → 所得税法施行規則 第八十一条の二十一第四項 (Article 81-21, paragraph (4)), art-81-21/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-21/par-4 · https://japanlaw.org/l/340M50000040011/art-81-21/par-4
- suppl-4269-20/art-3/par-1: 同条第二項 → 所得税法施行規則 第八十一条の二十一第三項 (Article 81-21, paragraph (3)), art-81-21/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-21/par-3 · https://japanlaw.org/l/340M50000040011/art-81-21/par-3
- suppl-4269-20/art-3/par-2: 新規則第八十一条の三十六第五項 → 所得税法施行規則 第八十一条の三十六第六項 (Article 81-36, paragraph (6)), art-81-36/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-6 · https://japanlaw.org/l/340M50000040011/art-81-36/par-6
- suppl-4269-20/art-3/par-2: 同条第四項 → 所得税法施行規則 第八十一条の三十六第五項 (Article 81-36, paragraph (5)), art-81-36/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-5 · https://japanlaw.org/l/340M50000040011/art-81-36/par-5

---

## 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-20261027T143811-104, 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-20261027T143811-104, 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