# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附 則 (Supplementary Provisions)
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- 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-4269-53`
- 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-4269-53
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53
- 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.
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## 附 則 平成二六年七月九日財務省令第五三号
suppl-4269-53 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53 · https://japanlaw.org/l/340M50000040011/suppl-4269-53
### 第一条（施行期日） — Effective Date
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suppl-4269-53/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-1
**第一項** この省令は、行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）附則第一条第四号に掲げる規定の施行の日から施行する。
suppl-4269-53/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-1/par-1
This Ministerial Order comes into effect as of the date of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
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### 第二条（非課税貯蓄申込書の特例が認められる預貯金等の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Deposits and Savings, etc. for Which Special Provisions on the Application Form for Tax-Exempt Savings Are Recognized
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suppl-4269-53/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/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。）第六条第二項（非課税貯蓄申込書の特例が認められる預貯金等の範囲等）の規定は、この省令の施行の日（以下「施行日」という。）以後に提出する行政手続における特定の個人を識別するための番号の利用等に関する法律及び行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律の施行に伴う財務省関係政令の整備に関する政令（以下「番号利用法整備令」という。）第十五条（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（以下「新令」という。）第三十五条第四項（普通預金契約等についての非課税貯蓄申込書の特例）の届出書について適用し、施行日前に提出した番号利用法整備令第十五条の規定による改正前の所得税法施行令（以下「旧令」という。）第三十五条第四項（普通預金契約等についての非課税貯蓄申込書の特例）の届出書については、なお従前の例による。
suppl-4269-53/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-2/par-1
The provisions of Article 6, paragraph (2) (Scope, etc. of Deposits and Savings, etc. for Which Special Provisions on the Application Form for Tax-Exempt Savings Are Recognized) of the Regulation for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Regulation") apply to the written notification under Article 35, paragraph (4) (Special Provisions on the Application Form for Tax-Exempt Savings Concerning Ordinary Deposit Contracts, etc.) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 15 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order on Arrangement of Cabinet Orders Related to the Ministry of Finance Incidental to the Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (hereinafter referred to as the "Number Use Arrangement Order") (hereinafter referred to as the "New Order") that is submitted 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 the written notification under Article 35, paragraph (4) (Special Provisions on the Application Form for Tax-Exempt Savings Concerning Ordinary Deposit Contracts, etc.) of the Order for Enforcement of the Income Tax Act prior to the amendment by the provisions of Article 15 of the Number Use Arrangement Order (hereinafter referred to as the "Former Order") that was submitted before the Effective Date.
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### 第三条（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
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suppl-4269-53/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-3
**第一項** 行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律（平成二十五年法律第二十八号。以下「番号利用法整備法」という。）第十九条（住民基本台帳法の一部改正）の規定による改正前の住民基本台帳法（昭和四十二年法律第八十一号。以下この項及び附則第四十七条（貯蓄取扱機関等の営業所の長に提示する書類の範囲に関する経過措置）において「旧住民基本台帳法」という。）第三十条の四十四第三項（住民基本台帳カードの交付）の規定により交付された同条第一項に規定する住民基本台帳カードで、番号利用法整備法第二十条第一項（住民基本台帳法の一部改正に伴う経過措置）の規定によりなお従前の例によることとされたもの（以下この項及び附則第四十七条において「住民基本台帳カード」という。）が旧住民基本台帳法第三十条の四十四第九項の規定によりその効力を失う時又は当該住民基本台帳カードの交付を受けた者が行政手続における特定の個人を識別するための番号の利用等に関する法律第十七条第一項（個人番号カードの交付等）の規定により同法第二条第七項（定義）に規定する個人番号カードの交付を受ける時のいずれか早い時までの間における所得税法施行規則第七条第二項（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、同項中「掲げる書類（」とあるのは、「掲げる書類又は所得税法施行規則の一部を改正する省令（平成二十六年財務省令第五十三号）附則第三条第一項（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）に規定する住民基本台帳カードで告知等の日において有効なもの（」とする。
suppl-4269-53/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-3/par-1
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 during the period until the earlier of the time when a Basic Resident Register card, being a card issued pursuant to Article 30-44, paragraph (3) (Issuance of Basic Resident Register Cards) of the Residential Basic Book Act (Act No. 81 of 1967; hereinafter referred to as the "Former Residential Basic Book Act" in this paragraph and Article 47 (Transitional Measures Concerning the Scope of Documents to Be Presented to the Head of a business office of a Savings Institution, etc.) of the Supplementary Provisions) prior to the amendment by the provisions of Article 19 (Partial Amendment of the Residential Basic Book Act) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013; hereinafter referred to as the "Number Use Arrangement Act"), which is a Basic Resident Register card prescribed in paragraph (1) of that Article and which the provisions then in force continue to govern pursuant to Article 20, paragraph (1) (Transitional Measures Accompanying Partial Amendment of the Residential Basic Book Act) of the Number Use Arrangement Act (hereinafter referred to as the "Basic Resident Register card" in this paragraph and Article 47 of the Supplementary Provisions), ceases to be effective pursuant to Article 30-44, paragraph (9) of the Former Residential Basic Book Act and the time when the person who was issued that Basic Resident Register card is issued an Individual Number Card prescribed in Article 2, paragraph (7) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures pursuant to Article 17, paragraph (1) (Issuance, etc. of Individual Number Cards) of that Act, "documents listed (" in Article 7, paragraph (2) of the Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "documents listed or a Basic Resident Register card prescribed in Article 3, paragraph (1) (Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 53 of 2014) that is valid on the date of notice, etc. (".
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**第二項** 新規則第七条第六項の規定は、施行日以後に同項の規定により提出する届出書について適用し、施行日前に改正前の所得税法施行規則（以下「旧規則」という。）第七条第五項（障害者等に該当する旨を証する書類の範囲等）の規定により提出した届出書については、なお従前の例による。
suppl-4269-53/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-3/par-2
The provisions of Article 7, paragraph (6) of the New Regulation apply to the written notification submitted pursuant to that paragraph on or after the Effective Date, and the provisions then in force continue to govern the written notification submitted before the Effective Date pursuant to Article 7, paragraph (5) (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").
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### 第四条（金融機関等において事業譲渡等があった場合に提出すべき書類の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in Documents to Be Submitted When a Transfer of Business, etc. Occurs at a Financial Institution, etc.
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suppl-4269-53/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-4
**第一項** 新規則第八条の三（金融機関等において事業譲渡等があった場合に提出すべき書類の記載事項）の規定は、施行日以後に提出する新令第四十四条第一項（金融機関等において事業譲渡等があった場合の申告）の書類について適用し、施行日前に提出した旧令第四十四条第一項（金融機関等において事業譲渡等があった場合の申告）の書類については、なお従前の例による。
suppl-4269-53/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-4/par-1
The provisions of Article 8-3 (Matters to Be Stated in Documents to Be Submitted When a Transfer of Business, etc. Occurs at a Financial Institution, etc.) of the New Regulation apply to the documents under Article 44, paragraph (1) (Statement When a Transfer of Business, etc. Occurs at a Financial Institution, etc.) of the New Order that are submitted on or after the Effective Date, and the provisions then in force continue to govern the documents under Article 44, paragraph (1) (Statement When a Transfer of Business, etc. Occurs at a Financial Institution, etc.) of the Former Order that were submitted before the Effective Date.
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### 第五条（非課税貯蓄廃止申告書等の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in Statements of Discontinuance of Tax-Exempt Savings, etc.
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suppl-4269-53/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-5
**第一項** 新規則第九条第一項（非課税貯蓄廃止申告書等の記載事項）の規定は、施行日以後に提出する新令第四十五条第一項（非課税貯蓄廃止申告書）に規定する非課税貯蓄廃止申告書について適用し、施行日前に提出した旧令第四十五条第一項（非課税貯蓄廃止申告書）に規定する非課税貯蓄廃止申告書については、なお従前の例による。
suppl-4269-53/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-5/par-1
The provisions of Article 9, paragraph (1) (Matters to Be Stated in Statements of Discontinuance of Tax-Exempt Savings, etc.) of the New Regulation apply to the statement of discontinuance of tax-exempt savings prescribed in Article 45, paragraph (1) (Statement of Discontinuance of Tax-Exempt Savings) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern the statement of discontinuance of tax-exempt savings prescribed in Article 45, paragraph (1) (Statement of Discontinuance of Tax-Exempt Savings) of the Former Order that was submitted before the Effective Date.
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**第二項** 新規則第九条第二項の規定は、施行日以後に提出する新令第四十五条第五項の書類について適用し、施行日前に提出した旧令第四十五条第五項の書類については、なお従前の例による。
suppl-4269-53/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-5/par-2
The provisions of Article 9, paragraph (2) of the New Regulation apply to the documents under Article 45, paragraph (5) of the New Order that are submitted on or after the Effective Date, and the provisions then in force continue to govern the documents under Article 45, paragraph (5) of the Former Order that were submitted before the Effective Date.
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### 第六条（非課税貯蓄者死亡届出書の記載事項等に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in a Notification of the Death of a Tax-Exempt Saver, etc.
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suppl-4269-53/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-6
**第一項** 新規則第十条第二項（非課税貯蓄者死亡届出書の記載事項等）の規定は、施行日以後に新令第四十六条第二項（非課税貯蓄者死亡届出書等）の規定により提出する書類について適用し、施行日前に旧令第四十六条第二項（非課税貯蓄者死亡届出書等）の規定により提出した書類については、なお従前の例による。
suppl-4269-53/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-6/par-1
The provisions of Article 10, paragraph (2) (Matters to Be Stated in a Notification of the Death of a Tax-Exempt Saver, etc.) of the New Regulation apply to documents submitted on or after the Effective Date pursuant to the provisions of Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the New Order, and the provisions then in force continue to govern documents submitted before the Effective Date pursuant to the provisions of Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the Former Order.
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**第二項** 新令第四十六条第二項の金融機関の営業所等の長が同項の規定により書類を提出する場合において、当該書類を提出する日までに新規則第十条第二項第一号に規定する被相続人等から番号利用法整備法第十四条（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。）第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する非課税貯蓄申込書その他の書類で当該被相続人等の個人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第五項（定義）に規定する個人番号をいう。以下同じ。）を記載したものが提出されていない場合には、当該金融機関の営業所等の長については、同号のうち当該被相続人等の個人番号に係る部分の規定は、適用しない。
suppl-4269-53/art-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-6/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-6/par-2
In the case where the head of a business office, etc. of a financial institution under Article 46, paragraph (2) of the New Order submits documents pursuant to the provisions of that paragraph, if, by the day on which those documents are submitted, no application form for tax-exempt savings prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act as amended by the provisions of Article 14 (Partial Amendment of the Income Tax Act) of the Number Use Arrangement Act (hereinafter referred to as the "New Act"), or other document stating the individual number (meaning the individual number prescribed in Article 2, paragraph (5) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures; the same applies hereinafter) of the decedent, etc. has been submitted by the decedent, etc. prescribed in Article 10, paragraph (2), item (i) of the New Regulation, the provisions of that item, in so far as they pertain to the individual number of that decedent, etc., do not apply to the head of that business office, etc. of the financial institution.
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### 第七条（非課税貯蓄相続申込書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in an Application for Succession to Tax-Exempt Savings
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suppl-4269-53/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-7 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-7
**第一項** 新規則第十一条（非課税貯蓄相続申込書の記載事項）の規定は、施行日以後に提出する新令第四十七条第一項（非課税貯蓄相続申込書）に規定する非課税貯蓄相続申込書について適用し、施行日前に提出した旧令第四十七条第一項（非課税貯蓄相続申込書）に規定する非課税貯蓄相続申込書については、なお従前の例による。
suppl-4269-53/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-7/par-1
The provisions of Article 11 (Matters to Be Stated in an Application for Succession to Tax-Exempt Savings) of the New Regulation apply to an application for succession to tax-exempt savings prescribed in Article 47, paragraph (1) (Application for Succession to Tax-Exempt Savings) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern an application for succession to tax-exempt savings prescribed in Article 47, paragraph (1) (Application for Succession to Tax-Exempt Savings) of the Former Order that was submitted before the Effective Date.
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### 第八条（金融機関の営業所等の届出に関する経過措置） — Transitional Measures Regarding Notification of Business Offices, etc. of Financial Institutions
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suppl-4269-53/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-8 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-8
**第一項** 新規則第十五条の二（金融機関の営業所等の届出）の規定は、施行日以後に同条第一項又は第二項の規定により提出する届出書について適用し、施行日前に旧規則第十五条の二第一項又は第二項（金融機関の営業所等の届出）の規定により提出した届出書については、なお従前の例による。
suppl-4269-53/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-8/par-1
The provisions of Article 15-2 (Notification of Business Offices, etc. of Financial Institutions) of the New Regulation apply to a written notification submitted on or after the Effective Date pursuant to the provisions of paragraph (1) or (2) of that Article, and the provisions then in force continue to govern a written notification submitted before the Effective Date pursuant to the provisions of Article 15-2, paragraph (1) or (2) (Notification of Business Offices, etc. of Financial Institutions) of the Former Regulation.
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### 第九条（公共法人等及び公益信託等に係る非課税申告書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in a Return for Exemption from Taxation Pertaining to Public Corporations, etc. and Public Interest Trusts, etc.
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suppl-4269-53/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-9 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-9
**第一項** 新規則第十六条の二（公共法人等及び公益信託等に係る非課税申告書の記載事項）の規定は、施行日以後に提出する新法第十一条第三項（公共法人等及び公益信託等に係る非課税）の申告書について適用し、施行日前に提出した番号利用法整備法第十四条（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。）第十一条第三項（公共法人等及び公益信託等に係る非課税）の申告書については、なお従前の例による。
suppl-4269-53/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-9/par-1
The provisions of Article 16-2 (Matters to Be Stated in a Return for Exemption from Taxation Pertaining to Public Corporations, etc. and Public Interest Trusts, etc.) of the New Regulation apply to a return under Article 11, paragraph (3) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the New Act that is submitted on or after the Effective Date, and the provisions then in force continue to govern a return under Article 11, paragraph (3) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Income Tax Act as it stood before amendment by the provisions of Article 14 (Partial Amendment of the Income Tax Act) of the Number Use Arrangement Act (hereinafter referred to as the "Former Act") that was submitted before the Effective Date.
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### 第十条（納税地を変更するための提出書類の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in Documents Submitted to Change the Place for Tax Payment
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suppl-4269-53/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-10 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-10
**第一項** 新規則第十七条（納税地を変更するための提出書類の記載事項）の規定は、施行日以後に提出する新法第十六条第三項から第五項まで（納税地の特例）の書類について適用し、施行日前に提出した旧法第十六条第三項から第五項まで（納税地の特例）の書類については、なお従前の例による。
suppl-4269-53/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-10/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-10/par-1
The provisions of Article 17 (Matters to Be Stated in Documents Submitted to Change the Place for Tax Payment) of the New Regulation apply to documents under Article 16, paragraphs (3) through (5) (Special Provisions on the Place for Tax Payment) of the New Act that are submitted on or after the Effective Date, and the provisions then in force continue to govern documents under Article 16, paragraphs (3) through (5) (Special Provisions on the Place for Tax Payment) of the Former Act that were submitted before the Effective Date.
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### 第十一条（特定退職金共済団体の承認申請書の記載事項等に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in a Written Application for Approval of a Specified Retirement Allowance Mutual Aid Organization, etc.
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suppl-4269-53/art-11 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-11 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-11
**第一項** 新規則第十九条第一項（特定退職金共済団体の承認申請書の記載事項等）の規定は、施行日以後に提出する新令第七十四条第一項（特定退職金共済団体の承認）の申請書について適用し、施行日前に提出した旧令第七十四条第一項（特定退職金共済団体の承認）の申請書については、なお従前の例による。
suppl-4269-53/art-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-11/par-1
The provisions of Article 19, paragraph (1) (Matters to Be Stated in a Written Application for Approval of a Specified Retirement Allowance Mutual Aid Organization, etc.) of the New Regulation apply to a written application under Article 74, paragraph (1) (Approval of a Specified Retirement Allowance Mutual Aid Organization) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 74, paragraph (1) (Approval of a Specified Retirement Allowance Mutual Aid Organization) of the Former Order that was submitted before the Effective Date.
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### 第十二条（特別な評価の方法の承認申請書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in a Written Application for Approval of a Special Valuation Method
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suppl-4269-53/art-12 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-12 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-12
**第一項** 新規則第二十二条（特別な評価の方法の承認申請書の記載事項）の規定は、施行日以後に提出する新令第九十九条の二第二項（棚卸資産の特別な評価の方法）の申請書について適用し、施行日前に提出した旧令第九十九条の二第二項（棚卸資産の特別な評価の方法）の申請書については、なお従前の例による。
suppl-4269-53/art-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-12/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-12/par-1
The provisions of Article 22 (Matters to Be Stated in a Written Application for Approval of a Special Valuation Method) of the New Regulation apply to a written application under Article 99-2, paragraph (2) (Special Valuation Method for Inventory) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 99-2, paragraph (2) (Special Valuation Method for Inventory) of the Former Order that was submitted before the Effective Date.
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### 第十三条（棚卸資産の評価の方法の変更申請書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in a Written Application for Change of the Valuation Method for Inventory
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suppl-4269-53/art-13 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-13 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-13
**第一項** 新規則第二十三条（棚卸資産の評価の方法の変更申請書の記載事項）の規定は、施行日以後に提出する新令第百一条第二項（棚卸資産の評価の方法の変更手続）の申請書について適用し、施行日前に提出した旧令第百一条第二項（棚卸資産の評価の方法の変更手続）の申請書については、なお従前の例による。
suppl-4269-53/art-13/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-13/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-13/par-1
The provisions of Article 23 (Matters to Be Stated in a Written Application for Change of the Valuation Method for Inventory) of the New Regulation apply to a written application under Article 101, paragraph (2) (Procedure for Changing the Valuation Method for Inventory) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 101, paragraph (2) (Procedure for Changing the Valuation Method for Inventory) of the Former Order that was submitted before the Effective Date.
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### 第十四条（特別な償却方法の承認申請書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in a Written Application for Approval of a Special Depreciation Method
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suppl-4269-53/art-14 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-14 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-14
**第一項** 新規則第二十四条（特別な償却方法の承認申請書の記載事項）の規定は、施行日以後に提出する新令第百二十条の三第二項（減価償却資産の特別な償却の方法）の申請書について適用し、施行日前に提出した旧令第百二十条の三第二項（減価償却資産の特別な償却の方法）の申請書については、なお従前の例による。
suppl-4269-53/art-14/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-14/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-14/par-1
The provisions of Article 24 (Matters to Be Stated in a Written Application for Approval of a Special Depreciation Method) of the New Regulation apply to a written application under Article 120-3, paragraph (2) (Special Depreciation Method for Depreciable Assets) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 120-3, paragraph (2) (Special Depreciation Method for Depreciable Assets) of the Former Order that was submitted before the Effective Date.
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### 第十五条（取替法を採用する場合の承認申請書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in a Written Application for Approval When Adopting the Replacement Method
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suppl-4269-53/art-15 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-15 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-15
**第一項** 新規則第二十五条（取替法を採用する場合の承認申請書の記載事項）の規定は、施行日以後に提出する新令第百二十一条第四項（取替資産に係る償却の方法の特例）の申請書について適用し、施行日前に提出した旧令第百二十一条第四項（取替資産に係る償却の方法の特例）の申請書については、なお従前の例による。
suppl-4269-53/art-15/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-15/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-15/par-1
The provisions of Article 25 (Matters to Be Stated in a Written Application for Approval When Adopting the Replacement Method) of the New Regulation apply to a written application under Article 121, paragraph (4) (Special Provisions on the Depreciation Method for Replacement Assets) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 121, paragraph (4) (Special Provisions on the Depreciation Method for Replacement Assets) of the Former Order that was submitted before the Effective Date.
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### 第十六条（旧リース期間定額法を採用する場合の届出書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in a Written Notification When Adopting the Former Straight-Line Method over the Lease Period
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suppl-4269-53/art-16 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-16 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-16
**第一項** 新規則第二十五条の二（旧リース期間定額法を採用する場合の届出書の記載事項）の規定は、施行日以後に提出する新令第百二十一条の二第二項（リース賃貸資産の償却の方法の特例）の届出書について適用し、施行日前に提出した旧令第百二十一条の二第二項（リース賃貸資産の償却の方法の特例）の届出書については、なお従前の例による。
suppl-4269-53/art-16/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-16/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-16/par-1
The provisions of Article 25-2 (Matters to Be Stated in a Written Notification When Adopting the Former Straight-Line Method over the Lease Period) of the New Regulation apply to a written notification under Article 121-2, paragraph (2) (Special Provisions on the Depreciation Method for Assets Leased Out) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 121-2, paragraph (2) (Special Provisions on the Depreciation Method for Assets Leased Out) of the Former Order that was submitted before the Effective Date.
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### 第十七条（特別な償却率の認定申請書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in a Written Application for Certification of a Special Depreciation Rate
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suppl-4269-53/art-17 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-17 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-17
**第一項** 新規則第二十七条（特別な償却率の認定申請書の記載事項）の規定は、施行日以後に提出する新令第百二十二条第二項（特別な償却率による償却の方法）の申請書について適用し、施行日前に提出した旧令第百二十二条第二項（特別な償却率による償却の方法）の申請書については、なお従前の例による。
suppl-4269-53/art-17/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-17/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-17/par-1
The provisions of Article 27 (Matters to Be Stated in a Written Application for Certification of a Special Depreciation Rate) of the New Regulation apply to a written application under Article 122, paragraph (2) (Depreciation Method Using a Special Depreciation Rate) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 122, paragraph (2) (Depreciation Method Using a Special Depreciation Rate) of the Former Order that was submitted before the Effective Date.
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### 第十八条（減価償却資産の償却の方法の変更申請書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in a Written Application for Change of the Depreciation Method for Depreciable Assets
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suppl-4269-53/art-18 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-18 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-18
**第一項** 新規則第二十九条（減価償却資産の償却の方法の変更申請書の記載事項）の規定は、施行日以後に提出する新令第百二十四条第二項（減価償却資産の償却の方法の変更手続）の申請書について適用し、施行日前に提出した旧令第百二十四条第二項（減価償却資産の償却の方法の変更手続）の申請書については、なお従前の例による。
suppl-4269-53/art-18/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-18/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-18/par-1
The provisions of Article 29 (Matters to Be Stated in a Written Application for Change of the Depreciation Method for Depreciable Assets) of the New Regulation apply to a written application under Article 124, paragraph (2) (Procedure for Changing the Depreciation Method for Depreciable Assets) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 124, paragraph (2) (Procedure for Changing the Depreciation Method for Depreciable Assets) of the Former Order that was submitted before the Effective Date.
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### 第十九条（耐用年数短縮の承認申請書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in a Written Application for Approval of Shortened Useful Life
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suppl-4269-53/art-19 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-19 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-19
**第一項** 新規則第三十一条（耐用年数短縮の承認申請書の記載事項）の規定は、施行日以後に提出する新令第百三十条第二項（耐用年数の短縮）の申請書について適用し、施行日前に提出した旧令第百三十条第二項（耐用年数の短縮）の申請書については、なお従前の例による。
suppl-4269-53/art-19/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-19/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-19/par-1
The provisions of Article 31 (Matters to Be Stated in a Written Application for Approval of Shortened Useful Life) of the New Regulation apply to a written application under Article 130, paragraph (2) (Shortening of Useful Life) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 130, paragraph (2) (Shortening of Useful Life) of the Former Order that was submitted before the Effective Date.
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### 第二十条（耐用年数短縮が届出により認められる資産の更新の場合等に関する経過措置） — Transitional Measures Regarding Cases of Renewal, etc. of Assets for Which Shortened Useful Life Is Recognized by Notification
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suppl-4269-53/art-20 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-20 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-20
**第一項** 新規則第三十二条第二項及び第四項（耐用年数短縮が届出により認められる資産の更新の場合等）の規定は、施行日以後に提出する新令第百三十条第七項又は第八項（耐用年数の短縮）の届出書について適用し、施行日前に提出した旧令第百三十条第七項又は第八項（耐用年数の短縮）の届出書については、なお従前の例による。
suppl-4269-53/art-20/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-20/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-20/par-1
The provisions of Article 32, paragraphs (2) and (4) of the New Regulation (Cases of Renewal of Assets for Which Shortening of Useful Life Is Approved upon Notification, etc.) apply to a written notification under Article 130, paragraph (7) or (8) of the New Order (Shortening of Useful Life) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 130, paragraph (7) or (8) of the Former Order (Shortening of Useful Life) that was submitted before the Effective Date.
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### 第二十一条（増加償却割合の計算等に関する経過措置） — Transitional Measures Concerning the Calculation of the Additional Depreciation Ratio, etc.
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suppl-4269-53/art-21 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-21 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-21
**第一項** 新規則第三十四条第三項（増加償却割合の計算等）の規定は、施行日以後に提出する新令第百三十三条（通常の使用時間を超えて使用される機械及び装置の償却費の特例）の書類について適用し、施行日前に提出した旧令第百三十三条（通常の使用時間を超えて使用される機械及び装置の償却費の特例）の書類については、なお従前の例による。
suppl-4269-53/art-21/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-21/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-21/par-1
The provisions of Article 34, paragraph (3) of the New Regulation (Calculation of the Additional Depreciation Ratio, etc.) apply to documents under Article 133 of the New Order (Special Provisions on Depreciation Allowances for Machinery and Equipment Used for Longer than Normal Hours of Use) that are submitted on or after the Effective Date, and the provisions then in force continue to govern documents under Article 133 of the Former Order (Special Provisions on Depreciation Allowances for Machinery and Equipment Used for Longer than Normal Hours of Use) that were submitted before the Effective Date.
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### 第二十二条（青色専従者給与に関する届出書の記載事項等に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in a Written Notification Regarding Salary of Relatives Employed Only by a Blue-Return Filer, etc.
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suppl-4269-53/art-22 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-22 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-22
**第一項** 新規則第三十六条の四第二項（青色専従者給与に関する届出書の記載事項等）の規定は、施行日以後に同項の規定により提出する書類について適用し、施行日前に旧規則第三十六条の四第二項（青色専従者給与に関する届出書の記載事項等）の規定により提出した書類については、なお従前の例による。
suppl-4269-53/art-22/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-22/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-22/par-1
The provisions of Article 36-4, paragraph (2) of the New Regulation (Matters to Be Stated in a Written Notification on Salary for a relative employed only by a blue-return filer, etc.) apply to documents submitted on or after the Effective Date under that paragraph, and the provisions then in force continue to govern documents submitted before the Effective Date under Article 36-4, paragraph (2) of the Former Regulation (Matters to Be Stated in a Written Notification on Salary for a relative employed only by a blue-return filer, etc.).
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### 第二十三条（再び小規模事業者の収入及び費用の帰属時期の特例の適用を受ける場合の手続に関する経過措置） — Transitional Measures Concerning Procedures in Cases of Again Receiving Application of the Special Provisions on the Timing of Attribution of Revenue and Expenses of a Small Enterprise
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suppl-4269-53/art-23 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-23 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-23
**第一項** 新規則第三十九条の二第一項（再び小規模事業者の収入及び費用の帰属時期の特例の適用を受ける場合の手続）の規定は、施行日以後に同項の規定により提出する申請書について適用し、施行日前に旧規則第三十九条の二第一項（再び小規模事業者の収入及び費用の帰属時期の特例の適用を受ける場合の手続）の規定により提出した申請書については、なお従前の例による。
suppl-4269-53/art-23/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-23/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-23/par-1
The provisions of Article 39-2, paragraph (1) of the New Regulation (Procedures in Cases of Again Receiving Application of the Special Provisions on the Timing of Attribution of Revenue and Expenses of a Small Enterprise) apply to a written application submitted on or after the Effective Date under that paragraph, and the provisions then in force continue to govern a written application submitted before the Effective Date under Article 39-2, paragraph (1) of the Former Regulation (Procedures in Cases of Again Receiving Application of the Special Provisions on the Timing of Attribution of Revenue and Expenses of a Small Enterprise).
machine translation, not official
### 第二十四条（小規模事業者の収入及び費用の帰属時期の特例の適用に関する届出書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Written Notification on Application of the Special Provisions on the Timing of Attribution of Revenue and Expenses of a Small Enterprise
caption: machine translation, not official
suppl-4269-53/art-24 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-24 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-24
**第一項** 新規則第四十条の二（小規模事業者の収入及び費用の帰属時期の特例の適用に関する届出書の記載事項）の規定は、施行日以後に提出する新令第百九十七条第一項又は第二項（収入及び費用の帰属時期の特例を受けるための手続等）の届出書について適用し、施行日前に提出した旧令第百九十七条第一項又は第二項（収入及び費用の帰属時期の特例を受けるための手続等）の届出書については、なお従前の例による。
suppl-4269-53/art-24/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-24/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-24/par-1
The provisions of Article 40-2 of the New Regulation (Matters to Be Stated in a Written Notification on Application of the Special Provisions on the Timing of Attribution of Revenue and Expenses of a Small Enterprise) apply to a written notification under Article 197, paragraph (1) or (2) of the New Order (Procedures, etc. for Receiving the Special Provisions on the Timing of Attribution of Revenue and Expenses) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 197, paragraph (1) or (2) of the Former Order (Procedures, etc. for Receiving the Special Provisions on the Timing of Attribution of Revenue and Expenses) that was submitted before the Effective Date.
machine translation, not official
### 第二十五条（社会保険料控除の対象となる互助会の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Mutual Aid Associations Eligible for the Social Insurance Premium Deduction
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suppl-4269-53/art-25 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-25 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-25
**第一項** 新規則第四十条の四（社会保険料控除の対象となる互助会の範囲）の規定は、施行日以後に同条の規定により提出する申請書について適用し、施行日前に旧規則第四十条の四（社会保険料控除の対象となる互助会の範囲）の規定により提出した申請書については、なお従前の例による。
suppl-4269-53/art-25/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-25/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-25/par-1
The provisions of Article 40-4 of the New Regulation (Scope of Mutual Aid Associations Eligible for the Social Insurance Premium Deduction) apply to a written application submitted on or after the Effective Date under that Article, and the provisions then in force continue to govern a written application submitted before the Effective Date under Article 40-4 of the Former Regulation (Scope of Mutual Aid Associations Eligible for the Social Insurance Premium Deduction).
machine translation, not official
### 第二十六条（特別農業所得者の申請書に記載すべき事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Written Application by a Special Farming Income Earner
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suppl-4269-53/art-26 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-26 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-26
**第一項** 新規則第四十五条（特別農業所得者の申請書に記載すべき事項）の規定は、施行日以後に提出する新法第百十条第二項（特別農業所得者の申請）の申請書について適用し、施行日前に提出した旧法第百十条第二項（特別農業所得者の申請）の申請書については、なお従前の例による。
suppl-4269-53/art-26/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-26/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-26/par-1
The provisions of Article 45 of the New Regulation (Matters to Be Stated in a Written Application by a Special Farming Income Earner) apply to a written application under Article 110, paragraph (2) of the New Act (Application by a Special Farming Income Earner) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 110, paragraph (2) of the Former Act (Application by a Special Farming Income Earner) that was submitted before the Effective Date.
machine translation, not official
### 第二十七条（予定納税額減額承認申請書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Written Application for Approval of Reduction of the Estimated Tax Amount
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suppl-4269-53/art-27 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-27 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-27
**第一項** 新規則第四十六条（予定納税額減額承認申請書の記載事項）の規定は、施行日以後に提出する新法第百十二条第一項（予定納税額の減額の承認の申請手続）の申請書について適用し、施行日前に提出した旧法第百十二条第一項（予定納税額の減額の承認の申請手続）の申請書については、なお従前の例による。
suppl-4269-53/art-27/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-27/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-27/par-1
The provisions of Article 46 of the New Regulation (Matters to Be Stated in a Written Application for Approval of Reduction of the Estimated Tax Amount) apply to a written application under Article 112, paragraph (1) of the New Act (Procedures for Application for Approval of Reduction of the Estimated Tax Amount) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 112, paragraph (1) of the Former Act (Procedures for Application for Approval of Reduction of the Estimated Tax Amount) that was submitted before the Effective Date.
machine translation, not official
### 第二十八条（確定所得申告書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Final Return Showing Income
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suppl-4269-53/art-28 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-28 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-28
**第一項** 新規則第四十七条（確定所得申告書の記載事項）の規定は、施行日が属する年分以後の所得税について適用し、施行日が属する年分前の所得税については、なお従前の例による。
suppl-4269-53/art-28/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-28/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-28/par-1
The provisions of Article 47 of the New Regulation (Matters to Be Stated in a Final Return Showing Income) apply to income tax for the year in which the Effective Date falls and subsequent years, and the provisions then in force continue to govern income tax for years before the year in which the Effective Date falls.
machine translation, not official
### 第二十九条（確定損失申告書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Final Return Showing Losses
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suppl-4269-53/art-29 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-29 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-29
**第一項** 新規則第四十八条（確定損失申告書の記載事項）の規定は、施行日が属する年分以後の所得税について適用し、施行日が属する年分前の所得税については、なお従前の例による。
suppl-4269-53/art-29/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-29/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-29/par-1
The provisions of Article 48 of the New Regulation (Matters to Be Stated in a Final Return Showing Losses) apply to income tax for the year in which the Effective Date falls and subsequent years, and the provisions then in force continue to govern income tax for years before the year in which the Effective Date falls.
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### 第三十条（死亡の場合の確定申告書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Tax Return in the Case of Death
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suppl-4269-53/art-30 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-30 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-30
**第一項** 新規則第四十九条（死亡の場合の確定申告書の記載事項）の規定は、施行日が属する年分以後の所得税について適用し、施行日が属する年分前の所得税については、なお従前の例による。
suppl-4269-53/art-30/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-30/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-30/par-1
The provisions of Article 49 of the New Regulation (Matters to Be Stated in a Tax Return in the Case of Death) apply to income tax for the year in which the Effective Date falls and subsequent years, and the provisions then in force continue to govern income tax for years before the year in which the Effective Date falls.
machine translation, not official
### 第三十一条（延納届出書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Tax Payment Deferment Notice
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suppl-4269-53/art-31 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-31 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-31
**第一項** 新規則第五十条（延納届出書の記載事項）の規定は、施行日以後に提出する新法第百三十一条第二項（確定申告税額の延納）に規定する延納届出書について適用し、施行日前に提出した旧法第百三十一条第二項（確定申告税額の延納）に規定する延納届出書については、なお従前の例による。
suppl-4269-53/art-31/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-31/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-31/par-1
The provisions of Article 50 of the New Regulation (Matters to Be Stated in a Tax Payment Deferment Notice) apply to a tax payment deferment notice prescribed in Article 131, paragraph (2) of the New Act (Deferment of Payment of the Tax Amount Under a Tax Return) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a tax payment deferment notice prescribed in Article 131, paragraph (2) of the Former Act (Deferment of Payment of the Tax Amount Under a Tax Return) that was submitted before the Effective Date.
machine translation, not official
### 第三十二条（延払条件付譲渡に係る所得税額の延納申請書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Written Application for Deferment of Payment of Income Tax on a Transfer on Deferred Payment Terms
caption: machine translation, not official
suppl-4269-53/art-32 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-32 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-32
**第一項** 新規則第五十一条（延払条件付譲渡に係る所得税額の延納申請書の記載事項）の規定は、施行日以後に提出する新法第百三十三条第一項（延払条件付譲渡に係る所得税額の延納の手続等）の申請書について適用し、施行日前に提出した旧法第百三十三条第一項（延払条件付譲渡に係る所得税額の延納の手続等）の申請書については、なお従前の例による。
suppl-4269-53/art-32/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-32/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-32/par-1
The provisions of Article 51 of the New Regulation (Matters to Be Stated in a Written Application for Deferment of Payment of Income Tax on a Transfer on Deferred Payment Terms) apply to a written application under Article 133, paragraph (1) of the New Act (Procedures, etc. for Deferment of Payment of Income Tax on a Transfer on Deferred Payment Terms) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 133, paragraph (1) of the Former Act (Procedures, etc. for Deferment of Payment of Income Tax on a Transfer on Deferred Payment Terms) that was submitted before the Effective Date.
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### 第三十三条（延払条件付譲渡に係る所得税額の延納条件の変更の申請書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Written Application for Change of the Conditions of Deferment of Payment of Income Tax on a Transfer on Deferred Payment Terms
caption: machine translation, not official
suppl-4269-53/art-33 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-33 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-33
**第一項** 新規則第五十二条（延払条件付譲渡に係る所得税額の延納条件の変更の申請書の記載事項）の規定は、施行日以後に提出する新法第百三十四条第一項（延払条件付譲渡に係る所得税額の延納条件の変更）の申請書について適用し、施行日前に提出した旧法第百三十四条第一項（延払条件付譲渡に係る所得税額の延納条件の変更）の申請書については、なお従前の例による。
suppl-4269-53/art-33/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-33/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-33/par-1
The provisions of Article 52 of the New Regulation (Matters to Be Stated in a Written Application for Change of the Conditions of Deferment of Payment of Income Tax on a Transfer on Deferred Payment Terms) apply to a written application under Article 134, paragraph (1) of the New Act (Change of the Conditions of Deferment of Payment of Income Tax on a Transfer on Deferred Payment Terms) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 134, paragraph (1) of the Former Act (Change of the Conditions of Deferment of Payment of Income Tax on a Transfer on Deferred Payment Terms) that was submitted before the Effective Date.
machine translation, not official
### 第三十四条（純損失の繰戻しによる還付請求書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Claim for a Refund by Carryback of Net Loss
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suppl-4269-53/art-34 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-34 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-34
**第一項** 新規則第五十四条（純損失の繰戻しによる還付請求書の記載事項）の規定は、施行日以後に提出する新法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ついて適用し、施行日前に提出した旧法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ついては、なお従前の例による。
suppl-4269-53/art-34/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-34/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-34/par-1
The provisions of Article 54 of the New Regulation (Matters to Be Stated in a Claim for a Refund by Carryback of Net Loss) apply to a claim for a refund prescribed in Article 142, paragraph (1) of the New Act (Procedures, etc. for a Refund by Carryback of Net Loss) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a claim for a refund prescribed in Article 142, paragraph (1) of the Former Act (Procedures, etc. for a Refund by Carryback of Net Loss) that was submitted before the Effective Date.
machine translation, not official
### 第三十五条（青色申告承認申請書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Written Application for Approval to File a Blue Return
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suppl-4269-53/art-35 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-35 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-35
**第一項** 新規則第五十五条（青色申告承認申請書の記載事項）の規定は、施行日以後に提出する新法第百四十四条（青色申告の承認の申請）の申請書について適用し、施行日前に提出した旧法第百四十四条（青色申告の承認の申請）の申請書については、なお従前の例による。
suppl-4269-53/art-35/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-35/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-35/par-1
The provisions of Article 55 of the New Regulation (Matters to Be Stated in a Written Application for Approval to File a Blue Return) apply to a written application under Article 144 of the New Act (Application for Approval to File a Blue Return) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 144 of the Former Act (Application for Approval to File a Blue Return) that was submitted before the Effective Date.
machine translation, not official
### 第三十六条（青色申告をやめようとする場合の届出に関する経過措置） — Transitional Measures Concerning Notification When Intending to Discontinue Filing a Blue Return
caption: machine translation, not official
suppl-4269-53/art-36 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-36 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-36
**第一項** 新規則第六十六条（青色申告をやめようとする場合の届出）の規定は、施行日以後に提出する新法第百五十一条第一項（青色申告の取りやめ等）の届出書について適用し、施行日前に提出した旧法第百五十一条第一項（青色申告の取りやめ等）の届出書については、なお従前の例による。
suppl-4269-53/art-36/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-36/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-36/par-1
The provisions of Article 66 of the New Regulation (Notification When Intending to Discontinue Filing a Blue Return) apply to a written notification under Article 151, paragraph (1) of the New Act (Discontinuation of Filing a Blue Return, etc.) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 151, paragraph (1) of the Former Act (Discontinuation of Filing a Blue Return, etc.) that was submitted before the Effective Date.
machine translation, not official
### 第三十七条（給与所得者の扶養控除等申告書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Salary Income Earner's Return for Deduction for Dependents, etc.
caption: machine translation, not official
suppl-4269-53/art-37 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-37 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-37
**第一項** 新規則第七十三条第三項（給与所得者の扶養控除等申告書の記載事項）の規定は、施行日以後に提出する新法第百九十四条第四項（給与所得者の扶養控除等申告書）に規定する給与所得者の扶養控除等申告書について適用する。
suppl-4269-53/art-37/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-37/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-37/par-1
The provisions of Article 73, paragraph (3) of the New Regulation (Matters to Be Stated in a Salary Income Earner's Return for Deduction for Dependents, etc.) apply to a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (4) of the New Act (Salary Income Earner's Return for Deduction for Dependents, etc.) that is submitted on or after the Effective Date.
machine translation, not official
### 第三十八条（従たる給与についての扶養控除等申告書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Return for Deduction for Dependents, etc. Regarding Secondary Salaries
caption: machine translation, not official
suppl-4269-53/art-38 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-38 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-38
**第一項** 新規則第七十四条第三項（従たる給与についての扶養控除等申告書の記載事項）の規定は、施行日以後に提出する新法第百九十五条第四項（従たる給与についての扶養控除等申告書）に規定する従たる給与についての扶養控除等申告書について適用する。
suppl-4269-53/art-38/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-38/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-38/par-1
The provisions of Article 74, paragraph (3) of the New Regulation (Matters to Be Stated in a Return for Deduction for Dependents, etc. Regarding Secondary Salaries) apply to a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (4) of the New Act (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) that is submitted on or after the Effective Date.
machine translation, not official
### 第三十九条（給与所得者の配偶者特別控除申告書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Salary Income Earner's Return for Special Spousal Deduction
caption: machine translation, not official
suppl-4269-53/art-39 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-39 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-39
**第一項** 新規則第七十四条の二第二項（給与所得者の配偶者特別控除申告書の記載事項）の規定は、施行日以後に提出する新法第百九十五条の二第二項（給与所得者の配偶者特別控除申告書）に規定する給与所得者の配偶者特別控除申告書について適用する。
suppl-4269-53/art-39/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-39/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-39/par-1
The provisions of Article 74-2, paragraph (2) of the New Regulation (Matters to Be Stated in a Salary Income Earner's Return for Special Spousal Deduction) apply to a salary income earner's return for special spousal deduction prescribed in Article 195-2, paragraph (2) of the New Act (Salary Income Earner's Return for Special Spousal Deduction) that is submitted on or after the Effective Date.
machine translation, not official
### 第四十条（給与所得者の保険料控除申告書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction
caption: machine translation, not official
suppl-4269-53/art-40 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-40 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-40
**第一項** 新規則第七十五条（給与所得者の保険料控除申告書の記載事項）の規定は、施行日以後に提出する新法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書について適用し、施行日前に提出した旧法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書については、なお従前の例による。
suppl-4269-53/art-40/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-40/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-40/par-1
The provisions of Article 75 of the New Regulation (Matters to Be Stated in a Salary Income Earner's Return for Insurance Premium Deduction) apply to a salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) of the New Act (Salary Income Earner's Return for Insurance Premium Deduction) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) of the Former Act (Salary Income Earner's Return for Insurance Premium Deduction) that was submitted before the Effective Date.
machine translation, not official
### 第四十一条（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供に関する経過措置） — Transitional Measures Concerning Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return Concerning Withholding by a Salary Income Earner
caption: machine translation, not official
suppl-4269-53/art-41 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-41 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-41
**第一項** 新規則第七十六条の二第四項及び第五項（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供）（これらの規定を新規則第七十七条第二項（退職所得の受給に関する申告書の記載事項等）又は第七十七条の四第三項（公的年金等の受給者の扶養親族等申告書の記載事項等）において準用する場合を含む。）の規定は、施行日以後に提出する新令第三百十九条の二第一項又は第五項（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）（これらの規定を新令第三百十九条の四（退職所得の受給に関する申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）又は第三百十九条の十一（公的年金等の受給者の扶養親族等申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）において準用する場合を含む。）の申請書又は届出書について適用し、施行日前に提出した旧令第三百十九条の二第一項又は第五項（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）（これらの規定を旧令第三百十九条の四（退職所得の受給に関する申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）又は第三百十九条の十一（公的年金等の受給者の扶養親族等申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）において準用する場合を含む。）の申請書又は届出書については、なお従前の例による。
suppl-4269-53/art-41/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-41/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-41/par-1
The provisions of Article 76-2, paragraphs (4) and (5) of the New Regulation (Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return Concerning Withholding by a Salary Income Earner) (including where these provisions apply mutatis mutandis under Article 77, paragraph (2) of the New Regulation (Matters to Be Stated in a Return for Receipt of Retirement Income, etc.) or Article 77-4, paragraph (3) of the New Regulation (Matters to Be Stated in a Return for Dependents, etc. of a Recipient of a public pension or retirement package, etc.)) apply to a written application or written notification under Article 319-2, paragraph (1) or (5) of the New Order (Procedures for Approval, etc. Concerning Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return Concerning Withholding by a Salary Income Earner) (including where these provisions apply mutatis mutandis under Article 319-4 of the New Order (Procedures for Approval, etc. Concerning Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return for Receipt of Retirement Income) or Article 319-11 of the New Order (Procedures for Approval, etc. Concerning Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return for Dependents, etc. of a Recipient of a public pension or retirement package)) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application or written notification under Article 319-2, paragraph (1) or (5) of the Former Order (Procedures for Approval, etc. Concerning Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return Concerning Withholding by a Salary Income Earner) (including where these provisions apply mutatis mutandis under Article 319-4 of the Former Order (Procedures for Approval, etc. Concerning Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return for Receipt of Retirement Income) or Article 319-11 of the Former Order (Procedures for Approval, etc. Concerning Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return for Dependents, etc. of a Recipient of a public pension or retirement package)) that was submitted before the Effective Date.
machine translation, not official
### 第四十二条（退職所得の受給に関する申告書の記載事項等に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Return for Receipt of Retirement Income, etc.
caption: machine translation, not official
suppl-4269-53/art-42 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-42 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-42
**第一項** 新規則第七十七条第一項及び第四項（退職所得の受給に関する申告書の記載事項等）の規定は、施行日以後に提出する新法第二百三条第八項（退職所得の受給に関する申告書）に規定する退職所得の受給に関する申告書について適用し、施行日前に提出した旧法第二百三条第八項（退職所得の受給に関する申告書）に規定する退職所得の受給に関する申告書については、なお従前の例による。
suppl-4269-53/art-42/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-42/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-42/par-1
The provisions of Article 77, paragraphs (1) and (4) of the New Regulation (Matters to Be Stated in a Return for Receipt of Retirement Income, etc.) apply to a return for receipt of retirement income prescribed in Article 203, paragraph (8) of the New Act (Return for Receipt of Retirement Income) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a return for receipt of retirement income prescribed in Article 203, paragraph (8) of the Former Act (Return for Receipt of Retirement Income) that was submitted before the Effective Date.
machine translation, not official
### 第四十三条（公的年金等の受給者の扶養親族等申告書の記載事項等に関する経過措置） — Transitional Measures Concerning Matters to Be Stated, etc. in a Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package
caption: machine translation, not official
suppl-4269-53/art-43 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-43 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-43
**第一項** 新規則第七十七条の四第二項（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、施行日以後に提出する新法第二百三条の五第八項（公的年金等の受給者の扶養親族等申告書）に規定する公的年金等の受給者の扶養親族等申告書について適用する。
suppl-4269-53/art-43/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-43/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-43/par-1
The provisions of Article 77-4, paragraph (2) of the New Regulation (Matters to Be Stated in a Return for Dependents, etc. of a Recipient of a public pension or retirement package, etc.) apply to a return for Dependents, etc. of a recipient of a public pension or retirement package prescribed in Article 203-5, paragraph (8) of the New Act (Return for Dependents, etc. of a Recipient of a public pension or retirement package) that is submitted on or after the Effective Date.
machine translation, not official
### 第四十四条（簡易な公的年金等の受給者の扶養親族等申告書の承認申請書の記載事項等に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Written Application for Approval of a Simplified Return for Dependents, etc. of a Recipient of a Public Pension or Retirement Package, etc.
caption: machine translation, not official
suppl-4269-53/art-44 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-44 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-44
**第一項** 新規則第七十七条の五第一項（簡易な公的年金等の受給者の扶養親族等申告書の承認申請書の記載事項等）の規定は、施行日以後に提出する新令第三百十九条の十第一項（簡易な公的年金等の受給者の扶養親族等申告書の提出に係る国税庁長官の承認に関する手続）の申請書について適用し、施行日前に提出した旧令第三百十九条の十第一項（簡易な公的年金等の受給者の扶養親族等申告書の提出に係る国税庁長官の承認に関する手続）の申請書については、なお従前の例による。
suppl-4269-53/art-44/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-44/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-44/par-1
The provisions of Article 77-5, paragraph (1) of the New Regulation (Matters to Be Stated in a Written Application for Approval of a Simplified Return for Dependents, etc. of a Recipient of a public pension or retirement package, etc.) apply to a written application under Article 319-10, paragraph (1) of the New Order (Procedures Concerning Approval of the Commissioner of the National Tax Agency for Submission of a Simplified Return for Dependents, etc. of a Recipient of a public pension or retirement package) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 319-10, paragraph (1) of the Former Order (Procedures Concerning Approval of the Commissioner of the National Tax Agency for Submission of a Simplified Return for Dependents, etc. of a Recipient of a public pension or retirement package) that was submitted before the Effective Date.
machine translation, not official
### 第四十五条（納期の特例に関する承認の申請書に関する経過措置） — Transitional Measures Concerning a Written Application for Approval of the Special Provisions on the Due Date for Payment
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suppl-4269-53/art-45 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-45 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-45
**第一項** 新規則第七十八条（納期の特例に関する承認の申請書）の規定は、施行日以後に提出する新法第二百十七条第一項（納期の特例に関する承認の申請等）の申請書について適用し、施行日前に提出した旧法第二百十七条第一項（納期の特例に関する承認の申請等）の申請書については、なお従前の例による。
suppl-4269-53/art-45/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-45/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-45/par-1
The provisions of Article 78 of the New Regulation (Written Application for Approval of the Special Provisions on the Due Date for Payment) apply to a written application under Article 217, paragraph (1) of the New Act (Application for Approval of the Special Provisions on the Due Date for Payment, etc.) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 217, paragraph (1) of the Former Act (Application for Approval of the Special Provisions on the Due Date for Payment, etc.) that was submitted before the Effective Date.
machine translation, not official
### 第四十六条（納期の特例の要件を欠いた場合の届出書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Written Notification in the Case of Failure to Satisfy the Requirements for the Special Provisions on the Due Date for Payment
caption: machine translation, not official
suppl-4269-53/art-46 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-46 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-46
**第一項** 新規則第七十九条（納期の特例の要件を欠いた場合の届出書の記載事項）の規定は、施行日以後に提出する新法第二百十八条（納期の特例の要件を欠いた場合の届出）の届出書について適用し、施行日前に提出した旧法第二百十八条（納期の特例の要件を欠いた場合の届出）の届出書については、なお従前の例による。
suppl-4269-53/art-46/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-46/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-46/par-1
The provisions of Article 79 of the New Regulation (Matters to Be Stated in a Written Notification in the Case of Failure to Satisfy the Requirements for the Special Provisions on the Due Date for Payment) apply to a written notification under Article 218 of the New Act (Notification in the Case of Failure to Satisfy the Requirements for the Special Provisions on the Due Date for Payment) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 218 of the Former Act (Notification in the Case of Failure to Satisfy the Requirements for the Special Provisions on the Due Date for Payment) that was submitted before the Effective Date.
machine translation, not official
### 第四十七条（貯蓄取扱機関等の営業所の長に提示する書類の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Documents to Be Presented to the Head of a Business Office of a Savings Institution, etc.
caption: machine translation, not official
suppl-4269-53/art-47 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-47 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-47
**第一項** 住民基本台帳カードが旧住民基本台帳法第三十条の四十四第九項（住民基本台帳カードの交付）の規定によりその効力を失う時又は当該住民基本台帳カードの交付を受けた者が行政手続における特定の個人を識別するための番号の利用等に関する法律第十七条第一項（個人番号カードの交付等）の規定により同法第二条第七項（定義）に規定する個人番号カードの交付を受ける時のいずれか早い時までの間における所得税法施行規則第八十一条の六第二項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定の適用については、同項中「掲げる書類（」とあるのは、「掲げる書類又は所得税法施行規則の一部を改正する省令（平成二十六年財務省令第五十三号）附則第四十七条（貯蓄取扱機関等の営業所の長に提示する書類の範囲に関する経過措置）に規定する住民基本台帳カードで貯蓄取扱機関等の営業所の長に提示する日において有効なもの（」とする。
suppl-4269-53/art-47/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-47/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-47/par-1
With regard to the application of Article 81-6, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) during the period until the earlier of the time when a Basic Resident Register card ceases to be effective under Article 30-44, paragraph (9) of the Former Residential Basic Book Act (Delivery of a Basic Resident Register Card) and the time when the person who received delivery of that Basic Resident Register card receives delivery of the Individual Number Card prescribed in Article 2, paragraph (7) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (Definitions) under Article 17, paragraph (1) of that Act (Delivery of the Individual Number Card), the words "documents listed below (" in Article 81-6, paragraph (2) of the Regulation for Enforcement of the Income Tax Act are deemed to be replaced with "documents listed below or a Basic Resident Register card prescribed in Article 47 (Transitional Measures Concerning the Scope of Documents to Be Presented to the Head of the Business Office of a Savings Institution, etc.) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 53 of 2014) that is valid on the day of presentation to the head of the business office of a savings institution, etc. (".
machine translation, not official
### 第四十八条（支払事務取扱者等に提示する書類の範囲） — Scope of Documents to Be Presented to Persons Handling Payment Work, etc.
caption: machine translation, not official
suppl-4269-53/art-48 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-48 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-48
**第一項** 番号利用法整備令第十六条第五項（所得税法施行令の一部改正に伴う経過措置）に規定する財務省令で定める書類は、所得税法施行規則第八十一条の六第一項第一号若しくは第二号（ロに係る部分に限る。）又は第三項第一号若しくは第三号（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）に掲げる者の区分に応じこれらの号に定める書類とする。
suppl-4269-53/art-48/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-48/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-48/par-1
The documents specified by Ministry of Finance Order as prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) are the documents specified in the relevant items, according to the category of persons listed in Article 81-6, paragraph (1), item (i) or (ii) (limited to the part pertaining to (b)) or paragraph (3), item (i) or (iii) of the Regulation for Enforcement of the Income Tax Act (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.).
machine translation, not official
### 第四十九条（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income
caption: machine translation, not official
suppl-4269-53/art-49 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-49 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49
**第一項** 新規則第八十一条の七第二項（利子等の受領者の申請により作成する帳簿の記載事項）の規定は、施行日以後に受理する新令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）の申請書について適用し、施行日前に受理した旧令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）の申請書については、なお従前の例による。
suppl-4269-53/art-49/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-1
The provisions of Article 81-7, paragraph (2) of the New Regulation (Matters to Be Stated in a Ledger Prepared upon Application by a Person Receiving Interest, etc.) apply to a written application under Article 337, paragraph (3) of the New Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice) that is accepted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 337, paragraph (3) of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice) that was accepted before the Effective Date.
machine translation, not official
**第二項** 施行日前に旧令第三百三十七条第三項の申請書を提出した者で施行日以後に旧令第三百三十六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する利子等又は配当等の支払を受けるものは、施行日から六年を経過した日（以下「経過日」という。）以後最初に当該利子等又は配当等の支払を受ける日（同日において個人番号及び所得税法施行規則第八十一条の七第三項第一号（利子等の受領者の申請により作成する帳簿の記載事項）に規定する法人番号（以下「法人番号」という。）を有しない者にあっては、行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により同日以後に個人番号又は法人番号が初めて通知された日（以下「番号通知日」という。）から一月を経過する日。以下この項において「支払日」という。）までに、当該申請書を受理した所得税法施行令第三百三十七条第一項（告知に係る住民票の写しその他の書類の提示等）に規定する貯蓄取扱機関等の営業所の長（以下この項及び次項において「貯蓄取扱機関等の営業所の長」という。）に、その者の同条第二項各号に掲げる者の区分に応じ当該各号に定める書類（次項並びに附則第五十一条及び第五十四条から第五十九条まで（金地金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関する経過措置等）において「確認書類」という。）を提示し、又は番号利用法整備法第八条第三項（租税特別措置法の一部改正に伴う経過措置）に規定する署名用電子証明書等（以下「署名用電子証明書等」という。）を送信して個人番号又は法人番号を告知しなければならない。この場合において、当該利子等又は配当等の支払を受ける者が支払日までに当該告知をしないときは、当該支払日以後に支払を受けるべき当該利子等又は配当等で当該貯蓄取扱機関等の営業所の長がその支払の取扱いをするものについては、前項の規定にかかわらず、同令第三百三十七条第五項及び所得税法施行規則第八十一条の七第三項の規定を適用する。
suppl-4269-53/art-49/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-2
A person who submitted the written application under Article 337, paragraph (3) of the Former Order before the Effective Date and who receives payment, on or after the Effective Date, of the interest, etc. or dividends, etc. prescribed in Article 336, paragraph (1) of the Former Order (Notice by a Recipient of Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) must, by the date on which the person first receives payment of that interest, etc. or those dividends, etc. on or after the day on which six years have elapsed from the Effective Date (hereinafter referred to as the "lapse date") (in the case of a person who does not have an individual number or a corporate number prescribed in Article 81-7, paragraph (3), item (i) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated in a Ledger Prepared upon Application by a Recipient of Interest, etc.) (hereinafter referred to as a "corporate number") on that date, the day on which one month has elapsed from the day on which an individual number or corporate number is first notified on or after that date under the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (hereinafter referred to as the "number notification date"); hereinafter referred to as the "payment date" in this paragraph), present to the head of the business office of a savings institution, etc. prescribed in Article 337, paragraph (1) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice) who accepted that written application (hereinafter referred to as the "head of the business office of a savings institution, etc." in this paragraph and the following paragraph) the documents specified in each item of Article 337, paragraph (2) of that Order according to the category of persons listed in that item that apply to that person (hereinafter referred to as "verification documents" in the following paragraph and in Article 51 and Articles 54 through 59 (Transitional Measures, etc. Concerning Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Recipient of Consideration for Transferring Gold Bullion, etc.) of the Supplementary Provisions), or transmit an electronic certificate for signature or similar record prescribed in Article 8, paragraph (3) of the Number Use Arrangement Act (Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation) (hereinafter referred to as "electronic certificate for signature or similar record"), and give notice of the individual number or corporate number. In this case, if the person receiving payment of that interest, etc. or those dividends, etc. does not give that notice by the payment date, then with respect to that interest, etc. or those dividends, etc. that the person is to receive on or after that payment date and the payment of which is handled by the head of the business office of a savings institution, etc., Article 337, paragraph (5) of the Order for Enforcement of the Income Tax Act and Article 81-7, paragraph (3) of the Regulation for Enforcement of the Income Tax Act apply notwithstanding the provisions of the preceding paragraph.
machine translation, not official
**第三項** 前項の規定による告知（以下この項において「告知」という。）を受けた貯蓄取扱機関等の営業所の長は、旧規則第八十一条の七第二項（利子等の受領者の申請により作成する帳簿の記載事項）の規定により作成した帳簿に当該告知のあった者の個人番号又は法人番号及び当該告知の際に提示を受けた確認書類の名称又は当該告知の際に署名用電子証明書等の送信を受けた旨を記載しなければならない。
suppl-4269-53/art-49/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-3
The head of the business office of a savings institution, etc. who has received the notice under the preceding paragraph (hereinafter referred to as the "notice" in this paragraph) must enter, in the ledger prepared under Article 81-7, paragraph (2) of the Former Regulation (Matters to Be Stated in a Ledger Prepared upon Application by a Person Receiving Interest, etc.), the individual number or corporate number of the person who gave the notice and either the name of the verification documents presented at the time of that notice or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice.
machine translation, not official
**第四項** 新規則第八十一条の七第三項の規定は、施行日以後に同項の規定により提出する届出書について適用し、施行日前に旧規則第八十一条の七第三項の規定により提出した届出書については、なお従前の例による。
suppl-4269-53/art-49/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-4
The provisions of Article 81-7, paragraph (3) of the New Regulation apply to a written notification submitted on or after the Effective Date under that paragraph, and the provisions then in force continue to govern a written notification submitted before the Effective Date under Article 81-7, paragraph (3) of the Former Regulation.
machine translation, not official
### 第五十条（支払事務取扱者等の確認事項の記録及び帳簿書類の保存等） — Recording of Matters Confirmed by Persons Handling Payment Work, etc., Preservation of Books and Documents, etc.
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suppl-4269-53/art-50 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50
**第一項** 番号利用法整備令第十六条第八項（所得税法施行令の一部改正に伴う経過措置）に規定する支払事務取扱者等（以下この条において「支払事務取扱者等」という。）は、同条第六項の規定による確認をした場合には、同条第八項に規定する帳簿に、同条第五項の規定による告知の際に提示された同項に規定する確認書類の名称又は当該告知の際に署名用電子証明書等の送信を受けた旨を記載することにより、当該確認をした旨を明らかにしておかなければならない。
suppl-4269-53/art-50/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-1
A person handling payment work, etc. prescribed in Article 16, paragraph (8) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) (hereinafter referred to as a "person handling payment work, etc." in this Article) who has made the confirmation under Article 16, paragraph (6) of that Order must make clear that the confirmation has been made, by entering, in the books prescribed in Article 16, paragraph (8) of that Order, the name of the verification documents prescribed in Article 16, paragraph (5) of that Order that were presented at the time of the notice under Article 16, paragraph (5) of that Order, or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice.
machine translation, not official
**第二項** 番号利用法整備令第十六条第七項に規定する登録の取扱いをした者又は同項に規定する振替口座簿に記載若しくは記録をした者若しくは同項に規定する保管の委託を受けた者は、同項の規定による通知を受けた場合には、当該登録又は振替若しくは保管の委託に関する帳簿（これに類する帳簿を含む。）に、当該通知を受けた個人番号又は法人番号及びその旨を記載することにより、当該通知を受けた事実を明らかにしておかなければならない。
suppl-4269-53/art-50/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-2
A person who has handled the registration prescribed in Article 16, paragraph (7) of the Number Use Arrangement Order, a person who has made an entry or record in the transfer account book prescribed in that paragraph, or a person who has been entrusted with the custody prescribed in that paragraph must, if the person has received the notice under that paragraph, make clear the fact of having received that notice by entering the individual number or corporate number notified and a statement to that effect in the books concerning that registration, transfer or entrustment of custody (including similar books).
machine translation, not official
**第三項** 支払事務取扱者等及び前項に規定する登録の取扱いをした者又は同項に規定する振替口座簿に記載若しくは記録をした者若しくは同項に規定する保管の委託を受けた者は、番号利用法整備令第十六条第八項に規定する帳簿又は前項に規定する登録若しくは振替若しくは保管の委託に関する帳簿を、これらの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-4269-53/art-50/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-3
A person handling payment work, etc., and a person who has handled the registration prescribed in the preceding paragraph, a person who has made an entry or record in the transfer account book prescribed in that paragraph, or a person who has been entrusted with the custody prescribed in that paragraph must preserve the books prescribed in Article 16, paragraph (8) of the Number Use Arrangement Order, or the books concerning registration, transfer or entrustment of custody prescribed in the preceding paragraph, for five years from the year following the year that includes the day on which those books are closed.
machine translation, not official
**第四項** 第二項に規定する登録の取扱いをした者又は同項に規定する振替口座簿に記載若しくは記録をした者若しくは同項に規定する保管の委託を受けた者は、その受けた番号利用法整備令第十六条第七項の規定による通知の内容を記載した書類を、当該通知を受けた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-4269-53/art-50/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-4
A person who has handled the registration prescribed in paragraph (2), a person who has made an entry or record in the transfer account book prescribed in that paragraph, or a person who has been entrusted with the custody prescribed in that paragraph must preserve documents stating the content of the notice received under Article 16, paragraph (7) of the Number Use Arrangement Order for five years from the year following the year that includes the day on which the person received that notice.
machine translation, not official
**第五項** 第一項又は第三項の場合において、支払事務取扱者等が郵便貯金銀行（郵政民営化法（平成十七年法律第九十七号）第九十四条（定義）に規定する郵便貯金銀行をいう。以下この項において同じ。）の営業所の長である場合には、番号利用法整備令第十六条第八項に規定する帳簿については、郵便貯金銀行が当該営業所の所在地以外の場所においてこれを保存することができるものとする。
suppl-4269-53/art-50/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-5
In the case of paragraph (1) or (3), if the person handling payment work, etc. is the head of the business office of a postal savings bank (meaning the postal savings bank prescribed in Article 94 (Definitions) of the Postal Service Privatization Act (Act No. 97 of 2005); the same applies hereinafter in this paragraph), the postal savings bank may preserve the books prescribed in Article 16, paragraph (8) of the Number Use Arrangement Order at a place other than the location of that business office.
machine translation, not official
### 第五十一条（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — Transitional Measures Concerning Matters to Be Stated, etc. in a Paper-Based Notice by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds
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suppl-4269-53/art-51 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51
**第一項** 新規則第八十一条の九（無記名公社債の利子等の受領者の告知書の記載事項等）、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）及び第八十一条の十二（無記名公社債の利子等の支払の取扱者等の確認事項の記録及び帳簿書類の保存等）（これらの規定のうち、新令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に係る部分に限る。）の規定は、施行日以後に支払を受けるべき同項に規定する無記名公社債等の同項に規定する利子等について適用し、施行日前に支払を受けるべき旧令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する無記名公社債等（以下この条において「無記名公社債等」という。）の同項に規定する利子等（以下この条において「利子等」という。）については、なお従前の例による。
suppl-4269-53/art-51/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-1
The provisions of Article 81-9 (Matters to Be Stated, etc. in a Paper-Based Notice by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds), Article 81-10 (Scope of Documents to Be Presented to the Head of the business office of a Savings Institution, etc. in Relation to Bearer Public and Corporate Bonds) and Article 81-12 (Recording of Matters Confirmed by Persons Handling Payment of Interest and Similar Income from Bearer Public and Corporate Bonds, etc., Preservation of Books and Documents, etc.) of the New Regulation (limited, as to these provisions, to the part pertaining to Article 339, paragraph (1) of the New Order (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds)) apply to the interest and similar income prescribed in Article 339, paragraph (1) of the New Order from the bearer public and corporate bonds, etc. prescribed in that paragraph that is to be paid on or after the Effective Date, and the provisions then in force continue to govern the interest and similar income (hereinafter referred to as "interest and similar income" in this Article) prescribed in Article 339, paragraph (1) of the Former Order (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) from the bearer public and corporate bonds, etc. prescribed in that paragraph (hereinafter referred to as "bearer public and corporate bonds, etc." in this Article) that is to be paid before the Effective Date.
machine translation, not official
**第二項** 新規則第八十一条の九、第八十一条の十及び第八十一条の十二（これらの規定のうち、新令第三百三十九条第三項に係る部分に限る。）の規定は、施行日以後に提出する同項の告知書について適用し、施行日前に提出した旧令第三百三十九条第三項の告知書については、なお従前の例による。
suppl-4269-53/art-51/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-2
The provisions of Article 81-9, Article 81-10 and Article 81-12 of the New Regulation (limited, as to these provisions, to the part pertaining to Article 339, paragraph (3) of the New Order) apply to a paper-based notice under Article 339, paragraph (3) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern a paper-based notice under Article 339, paragraph (3) of the Former Order that was submitted before the Effective Date.
machine translation, not official
**第三項** 施行日前に旧令第三百三十九条第三項の規定による告知書を提出した者で施行日以後に無記名公社債等の利子等の支払を受けるものは、経過日以後最初に当該無記名公社債等の利子等の支払を受ける日（同日において個人番号及び法人番号を有しない者にあっては、番号通知日から一月を経過する日。以下この項において「支払日」という。）までに、当該告知書を受理した所得税法施行令第三百三十九条第三項（無記名公社債の利子等に係る告知書等の提出等）に規定する金融機関の営業所等の長（以下この条及び次条において「金融機関の営業所等の長」という。）に、その者の確認書類を提示し、又は署名用電子証明書等を送信して個人番号又は法人番号を告知しなければならない。この場合において、当該無記名公社債等の利子等の支払を受ける者が支払日までに当該告知をしないときは、当該支払日以後に支払を受けるべき当該無記名公社債等の利子等で当該金融機関の営業所等の長がその支払の取扱いをするものについては、前項の規定にかかわらず、同令第三百三十九条第三項及び所得税法施行規則第八十一条の九第三項（無記名公社債の利子等の受領者の告知書の記載事項等）の規定を適用する。
suppl-4269-53/art-51/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3
A person who submitted a paper-based notice under Article 339, paragraph (3) of the Former Order before the Effective Date and who receives payment, on or after the Effective Date, of interest and similar income from bearer public and corporate bonds, etc. must, by the date on which the person first receives payment of that interest and similar income from bearer public and corporate bonds, etc. on or after the lapse date (in the case of a person who has neither an individual number nor a corporate number on that date, the day on which one month has elapsed from the number notification date; hereinafter referred to as the "payment date" in this paragraph), present the person's verification documents, or transmit an electronic certificate for signature or similar record, to the head of the business office of a financial institution or other such place prescribed in Article 339, paragraph (3) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) who accepted that paper-based notice (hereinafter referred to as the "head of the business office of a financial institution or other such place" in this Article and the following Article), and give notice of the individual number or corporate number. In this case, if the person receiving payment of that interest and similar income from bearer public and corporate bonds, etc. does not give that notice by the payment date, then with respect to that interest and similar income from bearer public and corporate bonds, etc. that is to be paid on or after that payment date and the payment of which is handled by that head of the business office of a financial institution or other such place, Article 339, paragraph (3) of that Order and Article 81-9, paragraph (3) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Paper-Based Notice by a Recipient of Interest and Similar Income from Bearer Public and Corporate Bonds) apply notwithstanding the provisions of the preceding paragraph.
machine translation, not official
**第四項** 金融機関の営業所等の長は、前項の規定による告知（以下この条において「告知」という。）があった場合には、当該告知があった個人番号又は法人番号が、当該告知の際に提示を受けた確認書類又は送信を受けた署名用電子証明書等に記載又は記録がされた個人番号又は法人番号と同じであるかどうかを確認しなければならない。
suppl-4269-53/art-51/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-4
If notice has been given under the preceding paragraph (hereinafter referred to as "notice" in this Article), the head of the business office of a financial institution or other such place must confirm whether the individual number or corporate number so notified is the same as the individual number or corporate number stated or recorded in the verification documents presented, or the electronic certificate for signature or similar record received, at the time of that notice.
machine translation, not official
**第五項** 金融機関の営業所等の長は、告知に係る無記名公社債等につき国債に関する法律（明治三十九年法律第三十四号）の規定による登録の取次ぎをしている場合又は告知に係る無記名公社債等につき保管の委託の取次ぎをしている場合には、その告知後、当該登録の取扱いをした者又は当該保管の委託を受けた者に対し、前項の確認をした個人番号又は法人番号及び当該確認をした旨を、通知しなければならない。
suppl-4269-53/art-51/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-5
If the head of the business office of a financial institution or other such place acts as intermediary for registration under the provisions of the Act on National Government Bonds (Act No. 34 of 1906) with respect to the bearer public and corporate bonds, etc. concerned in the notice, or acts as intermediary for entrustment of custody with respect to the bearer public and corporate bonds, etc. concerned in the notice, the head must, after that notice, notify the person who handled that registration or the person who has been entrusted with that custody of the individual number or corporate number confirmed under the preceding paragraph and the fact that the confirmation has been made.
machine translation, not official
**第六項** 金融機関の営業所等の長は、第四項の規定による確認をした場合には、当該確認に係る所得税法施行令第三百三十九条第九項において準用する同令第三百三十八条第四項（貯蓄取扱機関等の営業所の長の確認等）の預貯金又は合同運用信託の受入れに関する帳簿、株主名簿その他の有価証券の発行に関する帳簿（これらに類する帳簿又は書類を含む。）に、告知の際に提示された確認書類の名称又は当該告知の際に署名用電子証明書等の送信を受けた旨を記載することにより、当該確認をした旨を明らかにしておかなければならない。
suppl-4269-53/art-51/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-6
If the head of the business office of a financial institution or other such place has made the confirmation under paragraph (4), the head must make clear that the confirmation has been made, by entering the name of the verification documents presented at the time of the notice or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice in the books concerning the acceptance of Deposits and Savings or jointly managed trusts, the shareholder register and other books concerning the issuance of Securities (including similar books or documents) that are prescribed in Article 338, paragraph (4) of the Order for Enforcement of the Income Tax Act (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) as applied mutatis mutandis pursuant to Article 339, paragraph (9) of that Order and that relate to that confirmation.
machine translation, not official
**第七項** 第五項に規定する登録の取扱いをした者又は同項に規定する保管の委託を受けた者は、同項の規定による通知を受けた場合には、当該登録又は保管の委託に関する帳簿（これに類する帳簿を含む。）に、当該通知を受けた個人番号又は法人番号及びその旨を記載することにより、当該通知を受けた事実を明らかにしておかなければならない。
suppl-4269-53/art-51/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-7
A person who has handled the registration prescribed in paragraph (5) or a person who has been entrusted with the custody prescribed in that paragraph must, if the person has received the notification under that paragraph, make clear the fact of having received that notification by entering the individual number or corporate number notified and a statement to that effect in the books concerning that registration or entrustment of custody (including similar books).
machine translation, not official
**第八項** 金融機関の営業所等の長及び第五項に規定する登録の取扱いをした者又は同項に規定する保管の委託を受けた者は、第六項に規定する帳簿又は前項に規定する登録若しくは保管の委託に関する帳簿を、これらの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。この場合においては、前条第五項の規定は、金融機関の営業所等の長が同項に規定する郵便貯金銀行の営業所の長であるときについて準用する。
suppl-4269-53/art-51/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-8 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-8
The head of the business office of a financial institution or other such place, and a person who has handled the registration prescribed in paragraph (5) or a person who has been entrusted with the custody prescribed in that paragraph, must preserve the books prescribed in paragraph (6), or the books concerning registration or entrustment of custody prescribed in the preceding paragraph, for five years from the year following the year that includes the day on which those books are closed. In this case, the provisions of paragraph (5) of the preceding Article apply mutatis mutandis where the head of the business office of a financial institution or other such place is the head of the business office of a postal savings bank prescribed in that paragraph.
machine translation, not official
**第九項** 金融機関の営業所等の長及び第五項に規定する登録の取扱いをした者又は同項に規定する保管の委託を受けた者は、その受けた同項の規定による通知の内容を記載した書類を、当該通知を受けた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-4269-53/art-51/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-9 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-9
The head of the business office of a financial institution or other such place, and a person who has handled the registration prescribed in paragraph (5) or a person who has been entrusted with the custody prescribed in that paragraph, must preserve documents stating the content of the notification received under that paragraph for five years from the year following the year that includes the day on which the notification was received.
machine translation, not official
### 第五十二条（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds
caption: machine translation, not official
suppl-4269-53/art-52 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-52 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-52
**第一項** 新規則第八十一条の十一第二項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項）の規定は、施行日以後に提出する新令第三百三十九条第九項（無記名公社債の利子等に係る告知書等の提出等）において準用する新令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）の申請書について適用し、施行日前に提出した旧令第三百三十九条第九項（無記名公社債の利子等に係る告知書等の提出等）において準用する旧令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）の申請書については、なお従前の例による。
suppl-4269-53/art-52/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-52/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-52/par-1
The provisions of Article 81-11, paragraph (2) of the New Regulation (Matters to Be Stated in a Ledger Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) apply to a written application under Article 337, paragraph (3) of the New Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice) as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the New Order (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 337, paragraph (3) of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice) as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Former Order (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) that was submitted before the Effective Date.
machine translation, not official
**第二項** 施行日前に旧令第三百三十九条第九項において準用する旧令第三百三十七条第三項の申請書を提出した者で施行日以後に旧令第三百三十九条第一項に規定する無記名公社債等の同項に規定する利子等の支払を受けるものは、経過日以後最初に当該無記名公社債等の利子等の支払を受ける日（同日において個人番号及び法人番号を有しない者にあっては、番号通知日から一月を経過する日。以下この項において「支払日」という。）までに、当該申請書を受理した金融機関の営業所等の長に、その者の確認書類を提示し、又は署名用電子証明書等を送信して個人番号又は法人番号を告知しなければならない。この場合において、当該無記名公社債等の利子等の支払を受ける者が支払日までに当該告知をしないときは、当該支払日以後に支払を受けるべき当該無記名公社債等の利子等で当該金融機関の営業所等の長がその支払の取扱いをするものについては、前項の規定にかかわらず、所得税法施行令第三百三十九条第九項（無記名公社債の利子等に係る告知書等の提出等）において準用する同令第三百三十七条第五項（告知に係る住民票の写しその他の書類の提示等）及び所得税法施行規則第八十一条の十一第三項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項）の規定を適用する。
suppl-4269-53/art-52/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-52/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-52/par-2
A person who, before the Effective Date, submitted the written application under Article 337, paragraph (3) of the Former Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Former Order and who receives payment, on or after the Effective Date, of the interest and similar income prescribed in Article 339, paragraph (1) of the Former Order from the bearer public and corporate bonds, etc. prescribed in that paragraph must, by the date on which the person first receives payment of that interest and similar income from bearer public and corporate bonds, etc. on or after the lapse date (in the case of a person who has neither an individual number nor a corporate number on that date, the day on which one month has elapsed from the number notification date; hereinafter referred to as the "payment date" in this paragraph), present the person's verification documents, or transmit an electronic certificate for signature or similar record, to the head of the business office of a financial institution or other such place who accepted that written application, and give notice of the individual number or corporate number. In this case, if the person receiving payment of that interest and similar income from bearer public and corporate bonds, etc. does not give that notice by the payment date, then with respect to that interest and similar income from bearer public and corporate bonds, etc. that is to be paid on or after that payment date and the payment of which is handled by that head of the business office of a financial institution or other such place, Article 337, paragraph (5) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice) as applied mutatis mutandis pursuant to Article 339, paragraph (9) of that Order (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) and Article 81-11, paragraph (3) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated in a Ledger Prepared upon Application by a Recipient of Interest and Similar Income from Bearer Public and Corporate Bonds) apply notwithstanding the provisions of the preceding paragraph.
machine translation, not official
**第三項** 前項の場合において、同項の規定による告知（以下この項において「告知」という。）を受けた金融機関の営業所等の長は、旧規則第八十一条の十一第二項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項）の規定により作成した帳簿に当該告知のあった者の個人番号又は法人番号及び当該告知の際に提示を受けた確認書類の名称又は当該告知の際に署名用電子証明書等の送信を受けた旨を記載しなければならない。
suppl-4269-53/art-52/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-52/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-52/par-3
In the case of the preceding paragraph, the head of the business office of a financial institution or other such place who has received the notice under that paragraph (hereinafter referred to as the "notice" in this paragraph) must enter, in the ledger prepared under Article 81-11, paragraph (2) of the Former Regulation (Matters to Be Stated in a Ledger Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds), the individual number or corporate number of the person who gave the notice and either the name of the verification documents presented at the time of that notice or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice.
machine translation, not official
**第四項** 新規則第八十一条の十一第三項の規定は、施行日以後に同項の規定により提出する届出書について適用し、施行日前に旧規則第八十一条の十一第三項の規定により提出した届出書については、なお従前の例による。
suppl-4269-53/art-52/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-52/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-52/par-4
The provisions of Article 81-11, paragraph (3) of the New Regulation apply to a written notification submitted on or after the Effective Date under that paragraph, and the provisions then in force continue to govern a written notification submitted before the Effective Date under Article 81-11, paragraph (3) of the Former Regulation.
machine translation, not official
### 第五十三条（譲渡性預金の譲渡等に関する告知書に関する経過措置） — Transitional Measures Concerning Paper-Based Notices on the Transfer of Negotiable Deposits
caption: machine translation, not official
suppl-4269-53/art-53 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-53 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-53
**第一項** 新規則第八十一条の十七第一項及び第三項（譲渡性預金の譲渡等に関する告知書）の規定は、施行日以後に行われる新法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）に規定する譲渡性預金の譲渡又は譲受けについて適用し、施行日前に行われた旧法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）に規定する譲渡性預金の譲渡又は譲受けについては、なお従前の例による。
suppl-4269-53/art-53/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-53/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-53/par-1
The provisions of Article 81-17, paragraphs (1) and (3) of the New Regulation (Paper-Based Notice Regarding Transfer of Negotiable Deposits) apply to a transfer or acquisition of negotiable deposits prescribed in Article 224-2 of the New Act (Notice of the Transfer of Negotiable Deposits) that takes place on or after the Effective Date, and the provisions then in force continue to govern a transfer or acquisition of negotiable deposits prescribed in Article 224-2 of the Former Act (Notice of the Transfer of Negotiable Deposits) that took place before the Effective Date.
machine translation, not official
### 第五十四条（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関する経過措置） — Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.
caption: machine translation, not official
suppl-4269-53/art-54 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54
**第一項** 新規則第八十一条の二十一第一項（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）（新規則第八十一条の二十六（交付金銭等の受領者の申請により作成する帳簿の記載事項等）又は第八十一条の三十（償還金等の受領者の申請により作成する帳簿の記載事項等）において準用する場合を含む。）の規定は、施行日以後に提出する新令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）（新令第三百四十五条第六項（交付金銭等の受領者の告知等）又は第三百四十六条第六項（償還金等の受領者の告知等）において準用する場合を含む。）の申請書について適用し、施行日前に提出した旧令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）（旧令第三百四十五条第六項（交付金銭等の受領者の告知等）又は第三百四十六条第六項（償還金等の受領者の告知等）において準用する場合を含む。）の申請書については、なお従前の例による。
suppl-4269-53/art-54/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-1
The provisions of Article 81-21, paragraph (1) of the New Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) (including where applied mutatis mutandis under Article 81-26 (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Delivered Money, etc.) or Article 81-30 (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset) of the New Regulation) apply to a written application under Article 343, paragraph (3) of the New Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) (including where applied mutatis mutandis under Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) or Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the New Order) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 343, paragraph (3) of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) (including where applied mutatis mutandis under Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) or Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the Former Order) that was submitted before the Effective Date.
machine translation, not official
**第二項** 施行日前に旧令第三百四十三条第三項の申請書を提出した者で施行日以後に旧令第三百四十二条第一項（株式等の譲渡の対価の受領者の告知）に規定する株式等の譲渡の対価の支払を受けるものは、経過日以後最初に当該株式等の譲渡の対価の支払を受ける日（同日において個人番号及び法人番号を有しない者にあっては、番号通知日の属する月の翌月末日。以下この項において「支払日」という。）までに、当該申請書を受理した所得税法施行規則第八十一条の二十一第二項（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）に規定する株式等の譲渡の対価の支払者（以下この項及び次項において「株式等の譲渡の対価の支払者」という。）に、その者の確認書類を提示し、又は署名用電子証明書等を送信して個人番号又は法人番号を告知しなければならない。この場合において、当該株式等の譲渡の対価の支払を受ける者が支払日までに当該告知をしないときは、当該支払日以後に支払を受けるべき当該株式等の譲渡の対価で当該株式等の譲渡の対価の支払者に係るものについては、前項の規定にかかわらず、所得税法施行令第三百四十三条第五項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）及び所得税法施行規則第八十一条の二十一第二項の規定を適用する。
suppl-4269-53/art-54/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-2
A person who submitted the written application under Article 343, paragraph (3) of the Former Order before the Effective Date and who, on or after the Effective Date, receives payment of the price for a transfer of shares, etc. prescribed in Article 342, paragraph (1) of the Former Order (Notice by a Recipient of the Price for a Transfer of Shares, etc.) must, by the date on which the person first receives payment of the price for a transfer of shares, etc. on or after the lapse date (in the case of a person who has neither an individual number nor a corporate number on that date, the last day of the month following the month that includes the number notification date; hereinafter referred to as the "payment date" in this paragraph), present the person's verification documents, or transmit an electronic certificate for signature or similar record, to the payer of the price for a transfer of shares, etc. prescribed in Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Recipient of the Price for a Transfer of Shares, etc.) who accepted that written application (hereinafter referred to as the "payer of the price for a transfer of shares, etc." in this paragraph and the following paragraph), and give notice of the individual number or corporate number. In this case, if the person receiving payment of the price for a transfer of shares, etc. does not give that notice by the payment date, then with respect to that price for a transfer of shares, etc. that is to be paid on or after that payment date and that relates to that payer of the price for a transfer of shares, etc., Article 343, paragraph (5) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Recipient of the Price for a Transfer of Shares, etc.) and Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act apply notwithstanding the provisions of the preceding paragraph.
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**第三項** 前項の規定による告知（以下この項において「告知」という。）を受けた株式等の譲渡の対価の支払者は、旧規則第八十一条の二十一第一項（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）の規定により作成した帳簿に当該告知のあった者の個人番号又は法人番号及び当該告知の際に提示を受けた確認書類の名称又は当該告知の際に署名用電子証明書等の送信を受けた旨を記載しなければならない。
suppl-4269-53/art-54/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-3
The payer of the price for a transfer of shares, etc. who has received the notice under the preceding paragraph (hereinafter referred to as the "notice" in this paragraph) must enter, in the ledger prepared under Article 81-21, paragraph (1) of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.), the individual number or corporate number of the person who gave the notice and either the name of the verification documents presented at the time of that notice or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice.
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**第四項** 新規則第八十一条の二十一第二項（新規則第八十一条の二十六又は第八十一条の三十において準用する場合を含む。）の規定は、施行日以後に同項の規定により提出する届出書について適用し、施行日前に旧規則第八十一条の二十一第二項（旧規則第八十一条の二十六又は第八十一条の三十において準用する場合を含む。）の規定により提出した届出書については、なお従前の例による。
suppl-4269-53/art-54/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-4
The provisions of Article 81-21, paragraph (2) of the New Regulation (including where applied mutatis mutandis under Article 81-26 or Article 81-30 of the New Regulation) apply to a written notification submitted on or after the Effective Date under that paragraph, and the provisions then in force continue to govern a written notification submitted before the Effective Date under Article 81-21, paragraph (2) of the Former Regulation (including where applied mutatis mutandis under Article 81-26 or Article 81-30 of the Former Regulation).
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### 第五十五条（交付金銭等の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.
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suppl-4269-53/art-55 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-55 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-55
**第一項** 前条第二項及び第三項の規定は、施行日前に旧令第三百四十五条第六項（交付金銭等の受領者の告知等）において準用する旧令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の申請書を提出した者で施行日以後に旧令第三百四十五条第三項に規定する交付金銭等の交付を受ける者について準用する。この場合において、前条第二項中「旧令第三百四十三条第三項」とあるのは「旧令第三百四十五条第六項において準用する旧令第三百四十三条第三項」と、「旧令第三百四十二条第一項（株式等の譲渡の対価の受領者の告知）」とあるのは「旧令第三百四十五条第三項」と、「株式等の譲渡の対価の支払を」とあるのは「交付金銭等の交付を」と、「支払日」とあるのは「交付日」と、「所得税法施行規則第八十一条の二十一第二項（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）に」とあるのは「所得税法施行規則第八十一条の二十六（交付金銭等の受領者の申請により作成する帳簿の記載事項等）に」と、「株式等の譲渡の対価の支払者」とあるのは「交付金銭等の交付者」と、「支払を受けるべき当該株式等の譲渡の対価」とあるのは「交付を受けるべき当該交付金銭等」と、「所得税法施行令第三百四十三条第五項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）及び所得税法施行規則第八十一条の二十一第二項」とあるのは「所得税法施行令第三百四十五条第六項（交付金銭等の受領者の告知等）において準用する同令第三百四十三条第五項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）及び所得税法施行規則第八十一条の二十六において準用する同令第八十一条の二十一第二項（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）」と、同条第三項中「株式等の譲渡の対価の支払者」とあるのは「交付金銭等の交付者」と、「旧規則第八十一条の二十一第一項（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）」とあるのは「旧規則第八十一条の二十六（交付金銭等の受領者の申請により作成する帳簿の記載事項等）において準用する旧規則第八十一条の二十一第一項（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）」と読み替えるものとする。
suppl-4269-53/art-55/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-55/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-55/par-1
The provisions of paragraphs (2) and (3) of the preceding Article apply mutatis mutandis to a person who, before the Effective Date, submitted the written application under Article 343, paragraph (3) of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Former Order (Notice, etc. by a Person Receiving Delivered Money, etc.) and who receives, on or after the Effective Date, delivery of the delivered money, etc. prescribed in Article 345, paragraph (3) of the Former Order. In this case, the words "Article 343, paragraph (3) of the Former Order" in paragraph (2) of the preceding Article are deemed to be replaced with "Article 343, paragraph (3) of the Former Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Former Order", "Article 342, paragraph (1) of the Former Order (Notice by a Person Receiving the Price for a Transfer of Shares, etc.)" with "Article 345, paragraph (3) of the Former Order", "payment of the price for a transfer of shares, etc." with "delivery of delivered money, etc.", "payment date" with "delivery date", "Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.)" with "Article 81-26 of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Delivered Money, etc.)", "payer of the price for a transfer of shares, etc." with "deliverer of delivered money, etc.", "that price for a transfer of shares, etc. that is to be paid" with "that delivered money, etc. that is to be delivered", and "Article 343, paragraph (5) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) and Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act" with "Article 343, paragraph (5) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 345, paragraph (6) of that Order (Notice, etc. by a Person Receiving Delivered Money, etc.) and Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 81-26 of the Regulation for Enforcement of the Income Tax Act", and the words "payer of the price for a transfer of shares, etc." in paragraph (3) of the preceding Article are deemed to be replaced with "deliverer of delivered money, etc.", and "Article 81-21, paragraph (1) of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.)" with "Article 81-21, paragraph (1) of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 81-26 of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Delivered Money, etc.)".
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### 第五十六条（償還金等の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset
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suppl-4269-53/art-56 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-56 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-56
**第一項** 附則第五十四条第二項及び第三項（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に関する経過措置）の規定は、施行日前に旧令第三百四十六条第六項（償還金等の受領者の告知等）において準用する旧令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の申請書を提出した者で施行日以後に旧令第三百四十六条第三項に規定する償還金等の交付を受ける者について準用する。この場合において、附則第五十四条第二項中「旧令第三百四十三条第三項」とあるのは「旧令第三百四十六条第六項において準用する旧令第三百四十三条第三項」と、「旧令第三百四十二条第一項（株式等の譲渡の対価の受領者の告知）」とあるのは「旧令第三百四十六条第三項」と、「株式等の譲渡の対価の支払を」とあるのは「償還金等の交付を」と、「支払日」とあるのは「交付日」と、「所得税法施行規則第八十一条の二十一第二項（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）に」とあるのは「所得税法施行規則第八十一条の三十（償還金等の受領者の申請により作成する帳簿の記載事項等）に」と、「株式等の譲渡の対価の支払者」とあるのは「償還金等の交付者」と、「支払を受けるべき当該株式等の譲渡の対価」とあるのは「交付を受けるべき当該償還金等」と、「所得税法施行令第三百四十三条第五項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）及び所得税法施行規則第八十一条の二十一第二項」とあるのは「所得税法施行令第三百四十六条第六項（償還金等の受領者の告知等）において準用する同令第三百四十三条第五項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）及び所得税法施行規則第八十一条の三十において準用する同令第八十一条の二十一第二項（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）」と、同条第三項中「株式等の譲渡の対価の支払者」とあるのは「償還金等の交付者」と、「旧規則第八十一条の二十一第一項（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）」とあるのは「旧規則第八十一条の三十（償還金等の受領者の申請により作成する帳簿の記載事項等）において準用する旧規則第八十一条の二十一第一項（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）」と読み替えるものとする。
suppl-4269-53/art-56/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-56/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-56/par-1
The provisions of Article 54 (Transitional Measures Concerning Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.), paragraphs (2) and (3) of the Supplementary Provisions apply mutatis mutandis to a person who, before the Effective Date, submitted the written application under Article 343, paragraph (3) of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 346, paragraph (6) of the Former Order (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) and who receives, on or after the Effective Date, delivery of the redemption money or a similar asset prescribed in Article 346, paragraph (3) of the Former Order. In this case, the words "Article 343, paragraph (3) of the Former Order" in Article 54, paragraph (2) of the Supplementary Provisions are deemed to be replaced with "Article 343, paragraph (3) of the Former Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) of the Former Order", "Article 342, paragraph (1) of the Former Order (Notice by a Person Receiving the Price for a Transfer of Shares, etc.)" with "Article 346, paragraph (3) of the Former Order", "payment of the price for a transfer of shares, etc." with "delivery of redemption money or a similar asset", "payment date" with "delivery date", "Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.)" with "Article 81-30 of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset)", "payer of the price for a transfer of shares, etc." with "deliverer of redemption money or a similar asset", "that price for a transfer of shares, etc. that is to be paid" with "that redemption money or a similar asset that is to be delivered", and "Article 343, paragraph (5) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) and Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act" with "Article 343, paragraph (5) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 346, paragraph (6) of that Order (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) and Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 81-30 of the Regulation for Enforcement of the Income Tax Act", and the words "payer of the price for a transfer of shares, etc." in Article 54, paragraph (3) of the Supplementary Provisions are deemed to be replaced with "deliverer of redemption money or a similar asset", and "Article 81-21, paragraph (1) of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.)" with "Article 81-21, paragraph (1) of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 81-30 of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset)".
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### 第五十七条（信託受益権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関する経過措置） — Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust
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suppl-4269-53/art-57 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-57 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-57
**第一項** 新規則第八十一条の三十四第一項（信託受益権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、施行日以後に提出する新令第三百四十九条第三項（信託受益権の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の申請書について適用し、施行日前に提出した旧令第三百四十九条第三項（信託受益権の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の申請書については、なお従前の例による。
suppl-4269-53/art-57/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-57/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-57/par-1
The provisions of Article 81-34, paragraph (1) of the New Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Consideration for Transferring a Beneficial Interest in a Trust) apply to a written application under Article 349, paragraph (3) of the New Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Consideration for Transferring a Beneficial Interest in a Trust) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 349, paragraph (3) of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Consideration for Transferring a Beneficial Interest in a Trust) that was submitted before the Effective Date.
machine translation, not official
**第二項** 施行日前に旧令第三百四十九条第三項の申請書を提出した者で施行日以後に旧令第三百四十八条第一項（信託受益権の譲渡の対価の受領者の告知）に規定する信託受益権の譲渡の対価の支払を受けるものは、経過日以後最初に当該信託受益権の譲渡の対価の支払を受ける日（同日において個人番号及び法人番号を有しない者にあっては、番号通知日の属する年の翌年一月三十一日。以下この項において「支払日」という。）までに、当該申請書を受理した所得税法施行規則第八十一条の三十四第二項（信託受益権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）に規定する信託受益権の譲渡の対価の支払者（以下この項及び次項において「信託受益権の譲渡の対価の支払者」という。）に、その者の確認書類を提示し、又は署名用電子証明書等を送信して個人番号又は法人番号を告知しなければならない。この場合において、当該信託受益権の譲渡の対価の支払を受ける者が支払日までに当該告知をしないときは、当該支払日以後に支払を受けるべき当該信託受益権の譲渡の対価で当該信託受益権の譲渡の対価の支払者に係るものについては、前項の規定にかかわらず、所得税法施行令第三百四十九条第五項（信託受益権の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）及び所得税法施行規則第八十一条の三十四第二項の規定を適用する。
suppl-4269-53/art-57/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-57/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-57/par-2
A person who submitted the written application under Article 349, paragraph (3) of the Former Order before the Effective Date and who, on or after the Effective Date, receives payment of the consideration for transferring a beneficial interest in a trust prescribed in Article 348, paragraph (1) of the Former Order (Notice by a Recipient of the Consideration for Transferring a Beneficial Interest in a Trust) must, by the date on which the person first receives payment of the consideration for transferring a beneficial interest in a trust on or after the lapse date (in the case of a person who has neither an individual number nor a corporate number on that date, January 31 of the year following the year that includes the number notification date; hereinafter referred to as the "payment date" in this paragraph), present the person's verification documents, or transmit an electronic certificate for signature or similar record, to the payer of the consideration for transferring a beneficial interest in a trust prescribed in Article 81-34, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Recipient of the Consideration for Transferring a Beneficial Interest in a Trust) who accepted that written application (hereinafter referred to as the "payer of the consideration for transferring a beneficial interest in a trust" in this paragraph and the following paragraph), and give notice of the individual number or corporate number. In this case, if the person receiving payment of the consideration for transferring a beneficial interest in a trust does not give that notice by the payment date, then with respect to the consideration for transferring a beneficial interest in a trust that is to be paid on or after that payment date and that relates to that payer of the consideration for transferring a beneficial interest in a trust, Article 349, paragraph (5) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Recipient of the Consideration for Transferring a Beneficial Interest in a Trust) and Article 81-34, paragraph (2) of the Regulation for Enforcement of the Income Tax Act apply notwithstanding the provisions of the preceding paragraph.
machine translation, not official
**第三項** 前項の規定による告知（以下この項において「告知」という。）を受けた信託受益権の譲渡の対価の支払者は、旧規則第八十一条の三十四第一項（信託受益権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）の規定により作成した帳簿に当該告知のあった者の個人番号又は法人番号及び当該告知の際に提示を受けた確認書類の名称又は当該告知の際に署名用電子証明書等の送信を受けた旨を記載しなければならない。
suppl-4269-53/art-57/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-57/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-57/par-3
The payer of the consideration for transferring a beneficial interest in a trust who has received the notice under the preceding paragraph (hereinafter referred to as the "notice" in this paragraph) must enter, in the ledger prepared under Article 81-34, paragraph (1) of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Consideration for Transferring a Beneficial Interest in a Trust), the individual number or corporate number of the person who gave the notice and either the name of the verification documents presented at the time of that notice or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice.
machine translation, not official
**第四項** 新規則第八十一条の三十四第二項の規定は、施行日以後に同項の規定により提出する届出書について適用し、施行日前に旧規則第八十一条の三十四第二項の規定により提出した届出書については、なお従前の例による。
suppl-4269-53/art-57/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-57/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-57/par-4
The provisions of Article 81-34, paragraph (2) of the New Regulation apply to a written notification submitted on or after the Effective Date under that paragraph, and the provisions then in force continue to govern a written notification submitted before the Effective Date under Article 81-34, paragraph (2) of the Former Regulation.
machine translation, not official
### 第五十八条（先物取引の差金等決済をする者の告知に関する経過措置） — Transitional Measures Concerning Notice by the Person Settling a Futures Contract
caption: machine translation, not official
suppl-4269-53/art-58 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-58 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-58
**第一項** 新規則第八十一条の三十六第三項（先物取引の差金等決済をする者の告知）の規定は、施行日以後に提出する新令第三百五十条の四第三項（先物取引の差金等決済をする者の告知に係る住民票の写しその他の書類の提示等）の申請書について適用し、施行日前に提出した旧令第三百五十条の四第三項（先物取引の差金等決済をする者の告知に係る住民票の写しその他の書類の提示等）の申請書については、なお従前の例による。
suppl-4269-53/art-58/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-58/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-58/par-1
The provisions of Article 81-36, paragraph (3) of the New Regulation (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) apply to a written application under Article 350-4, paragraph (3) of the New Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 350-4, paragraph (3) of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) that was submitted before the Effective Date.
machine translation, not official
**第二項** 施行日前に旧令第三百五十条の四第三項の申請書を提出した者で施行日以後に旧令第三百五十条の三第一項（先物取引の差金等決済をする者の告知）に規定する先物取引の同項に規定する差金等決済（以下この項において「差金等決済」という。）をするものは、経過日以後最初に当該先物取引の差金等決済をする日（同日において個人番号及び法人番号を有しない者にあっては、番号通知日の属する月の翌月末日。以下この項において「決済日」という。）までに、当該申請書を受理した所得税法施行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）に規定する商品先物取引業者等（以下この項及び次項において「商品先物取引業者等」という。）に、その者の確認書類を提示し、又は署名用電子証明書等を送信して個人番号又は法人番号を告知しなければならない。この場合において、当該先物取引の差金等決済をする者が決済日までに当該告知をしないときは、当該決済日以後にする当該先物取引の差金等決済で当該商品先物取引業者等に係るものについては、前項の規定にかかわらず、所得税法施行令第三百五十条の四第五項（先物取引の差金等決済をする者の告知に係る住民票の写しその他の書類の提示等）及び所得税法施行規則第八十一条の三十六第五項の規定を適用する。
suppl-4269-53/art-58/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-58/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-58/par-2
A person who submitted the written application under Article 350-4, paragraph (3) of the Former Order before the Effective Date and who, on or after the Effective Date, makes the cash settlement, etc. prescribed in Article 350-3, paragraph (1) of the Former Order (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) (hereinafter referred to as the "cash settlement, etc." in this paragraph) of a futures transaction prescribed in that paragraph must, by the date on which the person first makes the cash settlement, etc. of that futures transaction on or after the lapse date (in the case of a person who has neither an individual number nor a corporate number on that date, the last day of the month following the month that includes the number notification date; hereinafter referred to as the "settlement date" in this paragraph), present the person's verification documents, or transmit an electronic certificate for signature or similar record, to the futures commission merchant or similar party prescribed in Article 81-36, paragraph (5) of the Regulation for Enforcement of the Income Tax Act (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) who accepted that written application (hereinafter referred to as the "futures commission merchant or similar party" in this paragraph and the following paragraph), and give notice of the individual number or corporate number. In this case, if the person making the cash settlement, etc. of that futures transaction does not give that notice by the settlement date, then with respect to the cash settlement, etc. of that futures transaction made on or after that settlement date and relating to that futures commission merchant or similar party, Article 350-4, paragraph (5) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) and Article 81-36, paragraph (5) of the Regulation for Enforcement of the Income Tax Act apply notwithstanding the provisions of the preceding paragraph.
machine translation, not official
**第三項** 前項の規定による告知（以下この項において「告知」という。）を受けた商品先物取引業者等は、旧規則第八十一条の三十六第三項（先物取引の差金等決済をする者の告知）の規定により作成した帳簿に当該告知のあった者の個人番号又は法人番号及び当該告知の際に提示を受けた確認書類の名称又は当該告知の際に署名用電子証明書等の送信を受けた旨を記載しなければならない。
suppl-4269-53/art-58/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-58/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-58/par-3
The futures commission merchant or similar party who has received the notice under the preceding paragraph (hereinafter referred to as the "notice" in this paragraph) must enter, in the ledger prepared under Article 81-36, paragraph (3) of the Former Regulation (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract), the individual number or corporate number of the person who gave the notice and either the name of the verification documents presented at the time of that notice or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice.
machine translation, not official
**第四項** 新規則第八十一条の三十六第四項の規定は、施行日以後に同項の規定により提出する届出書について適用し、施行日前に旧規則第八十一条の三十六第四項の規定により提出した届出書については、なお従前の例による。
suppl-4269-53/art-58/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-58/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-58/par-4
The provisions of Article 81-36, paragraph (4) of the New Regulation apply to a written notification submitted on or after the Effective Date under that paragraph, and the provisions then in force continue to govern a written notification submitted before the Effective Date under Article 81-36, paragraph (4) of the Former Regulation.
machine translation, not official
### 第五十九条（金地金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関する経過措置） — Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.
caption: machine translation, not official
suppl-4269-53/art-59 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-59 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-59
**第一項** 新規則第八十一条の三十九第一項（金地金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、施行日以後に提出する新令第三百五十条の九第三項（金地金等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の申請書について適用し、施行日前に提出した旧令第三百五十条の九第三項（金地金等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の申請書については、なお従前の例による。
suppl-4269-53/art-59/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-59/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-59/par-1
The provisions of Article 81-39, paragraph (1) of the New Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Consideration for Transferring Gold Bullion, etc.) apply to a written application under Article 350-9, paragraph (3) of the New Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Consideration for Transferring Gold Bullion, etc.) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 350-9, paragraph (3) of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Consideration for Transferring Gold Bullion, etc.) that was submitted before the Effective Date.
machine translation, not official
**第二項** 施行日前に旧令第三百五十条の九第三項の申請書を提出した者で施行日以後に旧令第三百五十条の八第一項（金地金等の譲渡の対価の受領者の告知）に規定する金地金等の譲渡の同項に規定する対価の支払を受けるものは、経過日以後最初に同項に規定する金地金等の譲渡の同項に規定する対価の支払を受ける日（同日において個人番号及び法人番号を有しない者にあっては、番号通知日の属する月の翌月末日。以下この項において「支払日」という。）までに、当該申請書を受理した所得税法施行規則第八十一条の三十九第二項（金地金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）に規定する金地金等の譲渡の対価の支払者（以下この項及び次項において「金地金等の譲渡の対価の支払者」という。）に、その者の確認書類を提示し、又は署名用電子証明書等を送信して個人番号又は法人番号を告知しなければならない。この場合において、当該金地金等の譲渡の対価の支払を受ける者が支払日までに当該告知をしないときは、当該支払日以後に支払を受けるべき当該金地金等の譲渡の対価で当該金地金等の譲渡の対価の支払者に係るものについては、前項の規定にかかわらず、所得税法施行令第三百五十条の九第五項（金地金等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）及び所得税法施行規則第八十一条の三十九第二項の規定を適用する。
suppl-4269-53/art-59/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-59/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-59/par-2
A person who submitted the written application under Article 350-9, paragraph (3) of the Former Order before the Effective Date and who, on or after the Effective Date, receives payment of the consideration prescribed in Article 350-8, paragraph (1) of the Former Order (Notice by a Person Receiving the Consideration for Transferring Gold Bullion, etc.) for transferring gold bullion, etc. prescribed in that paragraph must, by the date on which the person first receives payment of the consideration prescribed in that paragraph for transferring gold bullion, etc. prescribed in that paragraph on or after the lapse date (in the case of a person who has neither an individual number nor a corporate number on that date, the last day of the month following the month that includes the number notification date; hereinafter referred to as the "payment date" in this paragraph), present the person's verification documents, or transmit an electronic certificate for signature or similar record, to the payer of the consideration for transferring gold bullion, etc. prescribed in Article 81-39, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Consideration for Transferring Gold Bullion, etc.) who accepted that written application (hereinafter referred to as the "payer of the consideration for transferring gold bullion, etc." in this paragraph and the following paragraph), and give notice of the individual number or corporate number. In this case, if the person receiving payment of that consideration for transferring gold bullion, etc. does not give that notice by the payment date, then with respect to the consideration for transferring gold bullion, etc. that is to be paid on or after that payment date and that relates to that payer of the consideration for transferring gold bullion, etc., Article 350-9, paragraph (5) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Consideration for Transferring Gold Bullion, etc.) and Article 81-39, paragraph (2) of the Regulation for Enforcement of the Income Tax Act apply notwithstanding the provisions of the preceding paragraph.
machine translation, not official
**第三項** 前項の規定による告知（以下この項において「告知」という。）を受けた金地金等の譲渡の対価の支払者は、旧規則第八十一条の三十九第一項（金地金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）の規定により作成した帳簿に当該告知のあった者の個人番号又は法人番号及び当該告知の際に提示を受けた確認書類の名称又は当該告知の際に署名用電子証明書等の送信を受けた旨を記載しなければならない。
suppl-4269-53/art-59/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-59/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-59/par-3
The payer of the consideration for transferring gold bullion, etc. who has received the notice under the preceding paragraph (hereinafter referred to as the "notice" in this paragraph) must enter, in the ledger prepared under Article 81-39, paragraph (1) of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Consideration for Transferring Gold Bullion, etc.), the individual number or corporate number of the person who gave the notice and either the name of the verification documents presented at the time of that notice or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice.
machine translation, not official
**第四項** 新規則第八十一条の三十九第二項の規定は、施行日以後に同項の規定により提出する届出書について適用し、施行日前に旧規則第八十一条の三十九第二項の規定により提出した届出書については、なお従前の例による。
suppl-4269-53/art-59/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-59/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-59/par-4
The provisions of Article 81-39, paragraph (2) of the New Regulation apply to a written notification submitted on or after the Effective Date under that paragraph, and the provisions then in force continue to govern a written notification submitted before the Effective Date under Article 81-39, paragraph (2) of the Former Regulation.
machine translation, not official
### 第六十条（利子等の支払調書及び配当等の支払調書に関する経過措置等） — Transitional Measures, etc. Concerning Payment Reports on Interest and Similar Income and Payment Reports on Dividends and Similar Income
caption: machine translation, not official
suppl-4269-53/art-60 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-60 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60
**第一項** 新規則第八十二条第一項（利子等の支払調書）及び第八十三条第一項（配当等の支払調書）の規定は、新法第二百二十五条第一項（支払調書）に規定する支払の確定した日が施行日以後である新規則第八十二条第一項に規定する利子等又は新規則第八十三条第一項に規定する配当等について適用し、旧法第二百二十五条第一項（支払調書）に規定する支払の確定した日が施行日前である旧規則第八十二条第一項（利子等の支払調書）に規定する利子等又は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-4269-53/art-60/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-60/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60/par-1
The provisions of Article 82, paragraph (1) of the New Regulation (Payment Report on Interest and Similar Income) and Article 83, paragraph (1) of the New Regulation (Payment Report on Dividends and Similar Income) apply to the interest and similar income prescribed in Article 82, paragraph (1) of the New Regulation or the dividends and similar income prescribed in Article 83, paragraph (1) of the New Regulation for which the date on which payment was finalized, as prescribed in Article 225, paragraph (1) of the New Act (Payment Reports), is on or after the Effective Date, and the provisions then in force continue to govern the interest and similar income prescribed in Article 82, paragraph (1) of the Former Regulation (Payment Report on Interest and Similar Income) or the dividends and similar income prescribed in Article 83, paragraph (1) of the Former Regulation (Payment Report on Dividends and Similar Income) for which the date on which payment was finalized, as prescribed in Article 225, paragraph (1) of the Former Act (Payment Reports), is before the Effective Date.
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**第二項** 施行日前に旧令第三百三十六条第二項各号（預貯金、株式等に係る利子、配当等の受領者の告知）の告知をした者に対して施行日以後に当該各号に定める利子等又は配当等の支払をする者（所得税法施行規則第八十二条第一項（利子等の支払調書）又は第八十三条第一項（配当等の支払調書）に規定する支払をする者をいう。次項において同じ。）が、当該利子等又は配当等のうちその支払を受ける者が番号利用法整備令第十六条第五項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日）までに支払の確定するものにつき所得税法施行規則第八十二条第一項又は第八十三条第一項の規定により提出する調書については、同令第八十二条第一項第一号又は第八十三条第一項第一号イ、第二号イ若しくは第三号イのうちその支払を受ける者の個人番号又は法人番号に係る部分の規定は、適用しない。
suppl-4269-53/art-60/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-60/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60/par-2
With respect to a report submitted under Article 82, paragraph (1) (Payment Report on Interest and Similar Income) or Article 83, paragraph (1) (Payment Report on Dividends and Similar Income) of the Regulation for Enforcement of the Income Tax Act by a person making the payment (meaning a person who makes the payment prescribed in Article 82, paragraph (1) or Article 83, paragraph (1) of that Regulation; the same applies in the following paragraph) who, on or after the Effective Date, pays the interest and similar income or dividends and similar income specified in the items of Article 336, paragraph (2) of the Former Order (Notice by a Recipient of Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) to a person who gave the notice under those items before the Effective Date, in respect of that interest and similar income or those dividends and similar income of which payment is finalized by the date on which the person receiving the payment gives the notice under Article 16, paragraph (5) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) (or, where that person does not give that notice by the payment date prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order, that payment date), the provisions of Article 82, paragraph (1), item (i) or Article 83, paragraph (1), item (i), (a), item (ii), (a) or item (iii), (a) of the Regulation for Enforcement of the Income Tax Act (limited to the part pertaining to the individual number or corporate number of the person receiving the payment) do not apply.
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**第三項** 施行日前に旧令第三百三十九条第三項（無記名公社債の利子等に係る告知書等の提出等）の告知書を提出した者に対して施行日以後に同条第一項に規定する無記名公社債等の同項に規定する利子等の支払をする者が、当該利子等のうちその支払を受ける者が附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日）までに支払をするものにつき所得税法施行規則第八十二条第一項又は第八十三条第一項の規定により提出する調書については、同令第八十二条第一項第一号又は第八十三条第一項第一号イ、第二号イ若しくは第三号イのうちその支払を受ける者の個人番号又は法人番号に係る部分の規定は、適用しない。
suppl-4269-53/art-60/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-60/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60/par-3
With respect to a report submitted under Article 82, paragraph (1) or Article 83, paragraph (1) of the Regulation for Enforcement of the Income Tax Act by a person making the payment who, on or after the Effective Date, pays the interest and similar income prescribed in Article 339, paragraph (1) of the Former Order from the bearer public and corporate bonds, etc. prescribed in that paragraph to a person who submitted the paper-based notice under Article 339, paragraph (3) of the Former Order (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) before the Effective Date, in respect of that interest and similar income of which payment is made by the date on which the person receiving the payment gives the notice under Article 51, paragraph (3) (Transitional Measures Concerning Matters to Be Stated, etc. in a Paper-Based Notice by a Recipient of Interest and Similar Income from Bearer Public and Corporate Bonds) of the Supplementary Provisions (or, where that person does not give that notice by the payment date prescribed in Article 51, paragraph (3) of the Supplementary Provisions, that payment date), the provisions of Article 82, paragraph (1), item (i) or Article 83, paragraph (1), item (i), (a), item (ii), (a) or item (iii), (a) of the Regulation for Enforcement of the Income Tax Act (limited to the part pertaining to the individual number or corporate number of the person receiving the payment) do not apply.
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### 第六十一条（報酬、料金等の支払調書に関する経過措置） — Transitional Measures Concerning Payment Reports on Remuneration, Fees, etc.
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suppl-4269-53/art-61 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-61 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-61
**第一項** 新規則第八十四条第一項（報酬、料金等の支払調書）の規定は、施行日以後に支払の確定する同項に規定する報酬等について適用し、施行日前に支払の確定した旧規則第八十四条第一項（報酬、料金等の支払調書）に規定する報酬等については、なお従前の例による。
suppl-4269-53/art-61/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-61/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-61/par-1
The provisions of Article 84, paragraph (1) of the New Regulation (Payment Report on Remuneration, Fees, etc.) apply to the remuneration, fees, etc. prescribed in that paragraph for which payment is finalized on or after the Effective Date, and the provisions then in force continue to govern the remuneration, fees, etc. prescribed in Article 84, paragraph (1) of the Former Regulation (Payment Report on Remuneration, Fees, etc.) for which payment was finalized before the Effective Date.
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### 第六十二条（定期積金の給付補塡金等の支払調書に関する経過措置） — Transitional Measures Concerning Payment Reports on Compensation for Periodic Deposits, etc. for Installment Savings
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suppl-4269-53/art-62 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-62 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-62
**第一項** 新規則第八十四条の二第一項（定期積金の給付補塡金等の支払調書）の規定は、施行日以後に支払の確定する同項に規定する給付補塡金等について適用し、施行日前に支払の確定した旧規則第八十四条の二第一項（定期積金の給付補てん金等の支払調書）に規定する給付補てん金等については、なお従前の例による。
suppl-4269-53/art-62/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-62/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-62/par-1
The provisions of Article 84-2, paragraph (1) of the New Regulation (Payment Report on Compensation for Periodic Deposits, etc. for Installment Savings) apply to the compensation for periodic deposits, etc. prescribed in that paragraph for which payment is finalized on or after the Effective Date, and the provisions then in force continue to govern the compensation for periodic deposits, etc. prescribed in Article 84-2, paragraph (1) of the Former Regulation (Payment Report on Compensation for Periodic Deposits, etc. for Installment Savings) for which payment was finalized before the Effective Date.
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### 第六十三条（匿名組合契約等の利益の分配の支払調書に関する経過措置） — Transitional Measures Concerning Payment Reports on Distribution of Proceeds under Silent Partnership Agreements, etc.
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suppl-4269-53/art-63 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-63 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-63
**第一項** 新規則第八十五条第一項（匿名組合契約等の利益の分配の支払調書）の規定は、施行日以後に支払の確定する同項に規定する利益の分配について適用し、施行日前に支払の確定した旧規則第八十五条第一項（匿名組合契約等の利益の分配の支払調書）に規定する利益の分配については、なお従前の例による。
suppl-4269-53/art-63/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-63/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-63/par-1
The provisions of Article 85, paragraph (1) of the New Regulation (Payment Report on Distribution of Proceeds under Silent Partnership Agreements, etc.) apply to the distribution of proceeds prescribed in that paragraph for which payment is finalized on or after the Effective Date, and the provisions then in force continue to govern the distribution of proceeds prescribed in Article 85, paragraph (1) of the Former Regulation (Payment Report on Distribution of Proceeds under Silent Partnership Agreements, etc.) for which payment was finalized before the Effective Date.
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### 第六十四条（生命保険金等の支払調書に関する経過措置） — Transitional Measures Concerning Payment Reports on Life Insurance Proceeds, etc.
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suppl-4269-53/art-64 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-64 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-64
**第一項** 新規則第八十六条第一項（生命保険金等の支払調書）の規定は、施行日以後に支払の確定する同項に規定する生命保険金等について適用し、施行日前に支払の確定した旧規則第八十六条第一項（生命保険金等の支払調書）に規定する生命保険金等については、なお従前の例による。
suppl-4269-53/art-64/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-64/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-64/par-1
The provisions of Article 86, paragraph (1) (Payment Report on Life Insurance Proceeds, etc.) of the New Regulation apply to the life insurance benefits, etc. prescribed in that paragraph for which payment is fixed on or after the Effective Date, and the provisions then in force continue to govern the life insurance benefits, etc. prescribed in Article 86, paragraph (1) (Payment Report on Life Insurance Proceeds, etc.) of the Former Regulation for which payment was fixed before the Effective Date.
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### 第六十五条（損害保険等給付の支払調書に関する経過措置） — Transitional Measures Regarding Payment Reports on Casualty Insurance Benefits, etc.
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suppl-4269-53/art-65 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-65 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-65
**第一項** 新規則第八十七条第一項（損害保険等給付の支払調書）の規定は、施行日以後に支払の確定する同項に規定する損害保険等給付について適用し、施行日前に支払の確定した旧規則第八十七条第一項（損害保険等給付の支払調書）に規定する損害保険等給付については、なお従前の例による。
suppl-4269-53/art-65/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-65/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-65/par-1
The provisions of Article 87, paragraph (1) (Payment Report on Casualty Insurance Benefits, etc.) of the New Regulation apply to the casualty insurance benefits, etc. prescribed in that paragraph for which payment is fixed on or after the Effective Date, and the provisions then in force continue to govern the casualty insurance benefits, etc. prescribed in Article 87, paragraph (1) (Payment Report on Casualty Insurance Benefits, etc.) of the Former Regulation for which payment was fixed before the Effective Date.
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### 第六十六条（保険等代理報酬の支払調書に関する経過措置） — Transitional Measures Regarding Payment Reports on Insurance Agency Fees, etc.
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suppl-4269-53/art-66 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-66 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-66
**第一項** 新規則第八十八条第一項（保険等代理報酬の支払調書）の規定は、施行日以後に支払の確定する同項に規定する報酬について適用し、施行日前に支払の確定した旧規則第八十八条第一項（保険等代理報酬の支払調書）に規定する報酬については、なお従前の例による。
suppl-4269-53/art-66/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-66/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-66/par-1
The provisions of Article 88, paragraph (1) (Payment Report on Insurance Agency Fees, etc.) of the New Regulation apply to the remuneration prescribed in that paragraph for which payment is fixed on or after the Effective Date, and the provisions then in force continue to govern the remuneration prescribed in Article 88, paragraph (1) (Payment Report on Insurance Agency Fees, etc.) of the Former Regulation for which payment was fixed before the Effective Date.
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### 第六十七条（非居住者等の所得の支払調書に関する経過措置） — Transitional Measures Regarding Payment Reports on Income of Nonresidents, etc.
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suppl-4269-53/art-67 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-67 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-67
**第一項** 新規則第八十九条第一項及び第二項（非居住者等の所得の支払調書）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利益又は同条第二項に規定する国内源泉所得について適用し、施行日前に支払の確定した旧規則第八十九条第一項（非居住者等の所得の支払調書）に規定する利益又は同条第二項に規定する国内源泉所得については、なお従前の例による。
suppl-4269-53/art-67/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-67/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-67/par-1
The provisions of Article 89, paragraphs (1) and (2) (Payment Report on Income of Nonresidents, etc.) of the New Regulation apply to the profits prescribed in paragraph (1) of that Article or the domestic source income prescribed in paragraph (2) of that Article for which payment is fixed on or after the Effective Date, and the provisions then in force continue to govern the profits prescribed in Article 89, paragraph (1) (Payment Report on Income of Nonresidents, etc.) of the Former Regulation or the domestic source income prescribed in paragraph (2) of that Article for which payment was fixed before the Effective Date.
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### 第六十八条（不動産所得等の支払調書に関する経過措置） — Transitional Measures Regarding Payment Reports on Real Property Income, etc.
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suppl-4269-53/art-68 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-68 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-68
**第一項** 新規則第九十条第一項及び第二項（不動産所得等の支払調書）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対価若しくは手数料又は同条第二項に規定する対価について適用し、施行日前に支払の確定した旧規則第九十条第一項（不動産所得等の支払調書）に規定する対価若しくは手数料又は同条第二項に規定する対価については、なお従前の例による。
suppl-4269-53/art-68/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-68/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-68/par-1
The provisions of Article 90, paragraphs (1) and (2) (Payment Report on Real Property Income, etc.) of the New Regulation apply to the consideration or fees prescribed in paragraph (1) of that Article or the consideration prescribed in paragraph (2) of that Article for which payment is fixed on or after the Effective Date, and the provisions then in force continue to govern the consideration or fees prescribed in Article 90, paragraph (1) (Payment Report on Real Property Income, etc.) of the Former Regulation or the consideration prescribed in paragraph (2) of that Article for which payment was fixed before the Effective Date.
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### 第六十九条（株式等の譲渡の対価等の支払調書に関する経過措置） — Transitional Measures Regarding Payment Reports on Consideration for Transferring Shares, etc.
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suppl-4269-53/art-69 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69
**第一項** 新規則第九十条の二第一項及び第二項（株式等の譲渡の対価等の支払調書）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株式等の譲渡の対価若しくは償還金等又は同条第二項に規定する割引債の償還金等について適用し、施行日前に支払の確定した旧規則第九十条の二第一項（株式等の譲渡の対価等の支払調書）に規定する株式等の譲渡の対価若しくは償還金等又は同条第二項に規定する割引債の償還金等については、なお従前の例による。
suppl-4269-53/art-69/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-1
The provisions of Article 90-2, paragraphs (1) and (2) (Payment Report on Consideration for Transferring Shares, etc.) of the New Regulation apply to the consideration for transferring shares, etc. or redemption money or a similar asset prescribed in paragraph (1) of that Article, or the redemption money or a similar asset of a discount bond prescribed in paragraph (2) of that Article, for which payment is fixed on or after the Effective Date, and the provisions then in force continue to govern the consideration for transferring shares, etc. or redemption money or a similar asset prescribed in Article 90-2, paragraph (1) (Payment Report on Consideration for Transferring Shares, etc.) of the Former Regulation, or the redemption money or a similar asset of a discount bond prescribed in paragraph (2) of that Article, for which payment was fixed before the Effective Date.
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**第二項** 施行日前に旧令第三百四十二条第二項各号（株式等の譲渡の対価の受領者の告知）の告知をした者に対して施行日以後に当該各号に定める株式等の譲渡の対価の支払をする者が、当該株式等の譲渡の対価のうちその支払を受ける者が番号利用法整備令第十六条第十三項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日）までに支払の確定するものにつき所得税法施行規則第九十条の二第一項（第一号に係る部分に限る。）（株式等の譲渡の対価等の支払調書）の規定により提出する調書については、同項第一号イのうちその支払を受ける者の個人番号に係る部分の規定は、適用しない。
suppl-4269-53/art-69/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-2
With respect to a record that a person who pays, on or after the Effective Date, the consideration for transferring shares, etc. specified in each item of Article 342, paragraph (2) (Notice by Recipients of Consideration for Transferring Shares, etc.) of the Former Order to a person who gave the notice under those items before the Effective Date submits pursuant to the provisions of Article 90-2, paragraph (1) (limited to the part pertaining to item (i)) (Payment Report on Consideration for Transferring Shares, etc.) of the Regulation for Enforcement of the Income Tax Act, in respect of that consideration for transferring shares, etc. for which payment is fixed by the day on which the person receiving the payment gives notice pursuant to the provisions of Article 16, paragraph (13) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that person does not give that notice by the payment date prescribed in that paragraph, that payment date), the provisions of Article 90-2, paragraph (1), item (i), (a) of the Regulation for Enforcement of the Income Tax Act, in so far as they pertain to the individual number of the person receiving the payment, do not apply.
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**第三項** 施行日以後に次の各号に掲げる者に対して償還金等（所得税法施行規則第九十条の二第一項に規定する償還金等及び同条第二項に規定する割引債の償還金等をいう。以下この項において同じ。）の交付をする者が、当該償還金等のうち当該各号に掲げる者の区分に応じ当該各号に定める日までに交付をするものにつき同条第一項（第二号に係る部分に限る。）又は第二項の規定により提出する調書については、同条第一項第二号イ及び同条第二項第一号のうちその交付を受ける者の個人番号又は法人番号に係る部分の規定は、適用しない。
suppl-4269-53/art-69/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-3
With respect to a record that a person who, on or after the Effective Date, delivers redemption money or a similar asset (meaning the redemption money or a similar asset prescribed in Article 90-2, paragraph (1) of the Regulation for Enforcement of the Income Tax Act and the redemption money or a similar asset of a discount bond prescribed in paragraph (2) of that Article; the same applies hereinafter in this paragraph) to a person listed in the following items submits pursuant to the provisions of paragraph (1) of that Article (limited to the part pertaining to item (ii)) or paragraph (2) of that Article, in respect of that redemption money or a similar asset delivered by the date specified in each of the following items in accordance with the category of person listed in that item, the provisions of paragraph (1), item (ii), (a) and paragraph (2), item (i) of that Article, in so far as they pertain to the individual number or corporate number of the person receiving the delivery, do not apply:
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**一** 当該償還金等の交付の基因となった旧令第三百四十六条第四項（償還金等の受領者の告知等）に規定する投資信託等の受益権、社債的受益権若しくは公社債又は分離利子公社債につき、施行日前に旧令第三百三十六条第二項第一号から第四号まで（預貯金、株式等に係る利子、配当等の受領者の告知）の告知をこれらの規定に規定する金融機関の営業所等の長にした者 当該告知をした者が当該金融機関の営業所等の長に番号利用法整備令第十六条第五項の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日）
suppl-4269-53/art-69/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-3/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-3/item-1
a person who, before the Effective Date, gave the notice under Article 336, paragraph (2), items (i) through (iv) (Notice by Persons Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Former Order to the head of a business office, etc. of a financial institution prescribed in those provisions, in respect of the beneficial interest in an Investment Trust, etc., bond-type beneficial interest, public and corporate bond, or public and corporate bond with separated interest prescribed in Article 346, paragraph (4) (Notice by Persons Receiving Redemption Money, etc.) of the Former Order that gave rise to the delivery of that redemption money or a similar asset: the day on which the person who gave that notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (5) of the Number Use Arrangement Order (or, if that person does not give that notice by the payment date prescribed in that paragraph, that payment date);
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**二** 当該償還金等の交付の基因となった旧令第三百四十六条第四項に規定する投資信託等の受益権、社債的受益権若しくは公社債又は分離利子公社債の旧令第三百三十九条第三項（無記名公社債の利子等に係る告知書等の提出等）に規定する保管の委託に係る契約の締結の際に、当該契約を締結した同項に規定する金融機関の営業所等の長に同項の告知書を提出した者 当該告知書を提出した者が当該金融機関の営業所等の長に附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日）
suppl-4269-53/art-69/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-3/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-3/item-2
a person who, at the time of concluding a contract pertaining to custody prescribed in Article 339, paragraph (3) (Submission, etc. of Paper-Based Notices, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order for the beneficial interest in an Investment Trust, etc., bond-type beneficial interest, public and corporate bond, or public and corporate bond with separated interest prescribed in Article 346, paragraph (4) of the Former Order that gave rise to the delivery of that redemption money or a similar asset, submitted the paper-based notice under that paragraph to the head of the business office, etc. of the financial institution prescribed in that paragraph with which the contract was concluded: the day on which the person who submitted that paper-based notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 51, paragraph (3) (Transitional Measures Regarding Matters to Be Stated in Paper-Based Notices by Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.) of the Supplementary Provisions (or, if that person does not give that notice by the payment date prescribed in that paragraph, that payment date);
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**三** 当該償還金等とともに交付を受ける金銭その他の資産で所得税法施行令第三百四十六条第四項（償還金等の受領者の告知等）に規定する利子等又は配当等に該当するものの受領につき、旧令第三百三十六条第二項第一号から第四号までに掲げる場合（施行日前にこれらの規定に規定する預入等、開設又は名義の変更若しくは書換えの請求をしている場合に限る。）に該当してこれらの規定に規定する金融機関の営業所等の長に同条第一項の告知をしたものとみなされる者 当該告知をした者が当該金融機関の営業所等の長に番号利用法整備令第十六条第五項の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日）
suppl-4269-53/art-69/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-3/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-3/item-3
a person who, in respect of the receipt of money or other assets delivered together with that redemption money or a similar asset that fall under the interest and similar income or dividends and similar income prescribed in Article 346, paragraph (4) (Notice by Persons Receiving Redemption Money, etc.) of the Order for Enforcement of the Income Tax Act, falls under a case set forth in Article 336, paragraph (2), items (i) through (iv) of the Former Order (limited to the case where the person has, before the Effective Date, made the deposit, etc., the opening of an account, or the request for a change of name or rewriting prescribed in those provisions) and is deemed to have given the notice under paragraph (1) of that Article to the head of the business office, etc. of the financial institution prescribed in those provisions: the day on which the person who gave that notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (5) of the Number Use Arrangement Order (or, if that person does not give that notice by the payment date prescribed in that paragraph, that payment date);
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**四** 当該償還金等とともに交付を受ける金銭その他の資産で所得税法施行令第三百四十六条第四項に規定する利子等又は配当等に該当するものの受領につき、旧令第三百三十九条第三項に規定する場合（施行日前に同項に規定する保管の委託に係る契約を締結している場合に限る。）に該当して同項に規定する金融機関の営業所等の長に同条第一項の規定による告知書の提出があったものとみなされる者 当該告知書を提出した者が当該金融機関の営業所等の長に附則第五十一条第三項の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日）
suppl-4269-53/art-69/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-3/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-3/item-4
a person who, in respect of the receipt of money or other assets delivered together with that redemption money or a similar asset that fall under the interest and similar income or dividends and similar income prescribed in Article 346, paragraph (4) of the Order for Enforcement of the Income Tax Act, falls under the case prescribed in Article 339, paragraph (3) of the Former Order (limited to the case where the person has, before the Effective Date, concluded a contract pertaining to custody prescribed in that paragraph) and is deemed to have submitted, to the head of the business office, etc. of the financial institution prescribed in that paragraph, the paper-based notice under paragraph (1) of that Article: the day on which the person who submitted that paper-based notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 51, paragraph (3) of the Supplementary Provisions (or, if that person does not give that notice by the payment date prescribed in that paragraph, that payment date).
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### 第七十条（交付金銭等の支払調書に関する経過措置） — Transitional Measures Regarding Payment Reports on Delivered Money, etc.
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suppl-4269-53/art-70 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-70 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70
**第一項** 新規則第九十条の三第一項（交付金銭等の支払調書）の規定は、施行日以後に行われる同項に規定する交付金銭等（次項において「交付金銭等」という。）の交付について適用し、施行日前に行われた旧規則第九十条の三第一項（交付金銭等の支払調書）に規定する交付金銭等の交付については、なお従前の例による。
suppl-4269-53/art-70/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-1
The provisions of Article 90-3, paragraph (1) (Payment Report on Delivered Money, etc.) of the New Regulation apply to the delivery of the delivered money, etc. prescribed in that paragraph (referred to as "delivered money, etc." in the following paragraph) made on or after the Effective Date, and the provisions then in force continue to govern the delivery of the delivered money, etc. prescribed in Article 90-3, paragraph (1) (Payment Report on Delivered Money, etc.) of the Former Regulation made before the Effective Date.
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**第二項** 施行日以後に次の各号に掲げる者に対して交付金銭等の交付をする者が、当該交付金銭等のうち当該各号に掲げる者の区分に応じ当該各号に定める日までに交付をするものにつき所得税法施行規則第九十条の三第一項（交付金銭等の支払調書）の規定により提出する調書については、同項第一号のうちその交付を受ける者の個人番号又は法人番号に係る部分の規定は、適用しない。
suppl-4269-53/art-70/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2
With respect to a record that a person who, on or after the Effective Date, delivers delivered money, etc. to a person listed in the following items submits pursuant to the provisions of Article 90-3, paragraph (1) (Payment Report on Delivered Money, etc.) of the Regulation for Enforcement of the Income Tax Act, in respect of that delivered money, etc. delivered by the date specified in each of the following items in accordance with the category of person listed in that item, the provisions of item (i) of that paragraph, in so far as they pertain to the individual number or corporate number of the person receiving the delivery, do not apply:
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**一** 当該交付金銭等の交付の基因となった株式（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十四項（定義）に規定する投資口を含む。次号において同じ。）又は出資につき、施行日前に旧令第三百三十六条第二項第六号又は第七号（預貯金、株式等に係る利子、配当等の受領者の告知）の告知をこれらの規定に規定する支払事務取扱者又は金融機関の営業所等の長にした者 当該告知をした者が当該支払事務取扱者又は金融機関の営業所等の長に番号利用法整備令第十六条第五項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日）
suppl-4269-53/art-70/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-1
a person who, before the Effective Date, gave the notice under Article 336, paragraph (2), item (vi) or (vii) (Notice by Persons Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Former Order to the person handling payment affairs or the head of a business office, etc. of a financial institution prescribed in those provisions, in respect of the shares (including investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951); the same applies in the following item) or contributions that gave rise to the delivery of that delivered money, etc.: the day on which the person who gave that notice gives notice to that person handling payment affairs or the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (5) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that person does not give that notice by the payment date prescribed in that paragraph, that payment date);
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**二** 当該交付金銭等の交付の基因となった株式又は出資の旧令第三百三十九条第三項（無記名公社債の利子等に係る告知書等の提出等）に規定する保管の委託に係る契約の締結の際に、当該契約を締結した同項に規定する金融機関の営業所等の長に同項の告知書を提出した者 当該告知書を提出した者が当該金融機関の営業所等の長に附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日）
suppl-4269-53/art-70/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-2
a person who, at the time of concluding a contract pertaining to custody prescribed in Article 339, paragraph (3) (Submission, etc. of Paper-Based Notices, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order for the shares or contributions that gave rise to the delivery of that delivered money, etc., submitted the paper-based notice under that paragraph to the head of the business office, etc. of the financial institution prescribed in that paragraph with which the contract was concluded: the day on which the person who submitted that paper-based notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 51, paragraph (3) (Transitional Measures Regarding Matters to Be Stated in Paper-Based Notices by Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.) of the Supplementary Provisions (or, if that person does not give that notice by the payment date prescribed in that paragraph, that payment date);
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**三** 当該交付金銭等とともに交付を受ける金銭その他の資産で所得税法施行令第三百四十五条第四項（交付金銭等の受領者の告知等）に規定する配当等に該当するものの受領につき、旧令第三百三十六条第二項第六号又は第七号に掲げる場合（施行日前にこれらの規定に規定する名義の変更若しくは書換えの請求又は開設をしている場合に限る。）に該当してこれらの規定に規定する支払事務取扱者又は金融機関の営業所等の長に同条第一項の告知をしたものとみなされる者 当該告知をした者が当該支払事務取扱者又は金融機関の営業所等の長に番号利用法整備令第十六条第五項の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日）
suppl-4269-53/art-70/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-3
a person who, in respect of the receipt of money or other assets delivered together with that delivered money, etc. that fall under the dividends and similar income prescribed in Article 345, paragraph (4) (Notice by Persons Receiving Delivered Money, etc.) of the Order for Enforcement of the Income Tax Act, falls under a case set forth in Article 336, paragraph (2), item (vi) or (vii) of the Former Order (limited to the case where the person has, before the Effective Date, made the request for a change of name or rewriting, or the opening of an account, prescribed in those provisions) and is deemed to have given the notice under paragraph (1) of that Article to the person handling payment affairs or the head of the business office, etc. of the financial institution prescribed in those provisions: the day on which the person who gave that notice gives notice to that person handling payment affairs or the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (5) of the Number Use Arrangement Order (or, if that person does not give that notice by the payment date prescribed in that paragraph, that payment date);
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**四** 当該交付金銭等とともに交付を受ける金銭その他の資産で所得税法施行令第三百四十五条第四項に規定する配当等に該当するものの受領につき、旧令第三百三十九条第三項に規定する場合（施行日前に同項に規定する保管の委託に係る契約を締結している場合に限る。）に該当して同項に規定する金融機関の営業所等の長に同条第一項の規定による告知書の提出があったものとみなされる者 当該告知書を提出した者が当該金融機関の営業所等の長に附則第五十一条第三項の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日）
suppl-4269-53/art-70/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-4
a person who, in respect of the receipt of money or other assets delivered together with that delivered money, etc. that fall under the dividends and similar income prescribed in Article 345, paragraph (4) of the Order for Enforcement of the Income Tax Act, falls under the case prescribed in Article 339, paragraph (3) of the Former Order (limited to the case where the person has, before the Effective Date, concluded a contract pertaining to custody prescribed in that paragraph) and is deemed to have submitted, to the head of the business office, etc. of the financial institution prescribed in that paragraph, the paper-based notice under paragraph (1) of that Article: the day on which the person who submitted that paper-based notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 51, paragraph (3) of the Supplementary Provisions (or, if that person does not give that notice by the payment date prescribed in that paragraph, that payment date).
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### 第七十一条（信託受益権の譲渡の対価の支払調書に関する経過措置） — Transitional Measures Regarding Payment Reports on Consideration for Transferring a Beneficial Interest in a Trust
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suppl-4269-53/art-71 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-71 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-71
**第一項** 新規則第九十条の四第一項（信託受益権の譲渡の対価の支払調書）の規定は、施行日以後に支払の確定する同項に規定する信託受益権の譲渡の対価について適用し、施行日前に支払の確定した旧規則第九十条の四第一項（信託受益権の譲渡の対価の支払調書）に規定する信託受益権の譲渡の対価については、なお従前の例による。
suppl-4269-53/art-71/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-71/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-71/par-1
The provisions of Article 90-4, paragraph (1) (Payment Report on Consideration for Transferring a Beneficial Interest in a Trust) of the New Regulation apply to the consideration for transferring a beneficial interest in a trust prescribed in that paragraph for which payment is fixed on or after the Effective Date, and the provisions then in force continue to govern the consideration for transferring a beneficial interest in a trust prescribed in Article 90-4, paragraph (1) (Payment Report on Consideration for Transferring a Beneficial Interest in a Trust) of the Former Regulation for which payment was fixed before the Effective Date.
machine translation, not official
**第二項** 施行日前に旧令第三百四十八条第二項各号（信託受益権の譲渡の対価の受領者の告知）の告知をした者に対して施行日以後に当該各号に定める信託受益権の譲渡の対価の支払をする者が、当該信託受益権の譲渡の対価のうちその支払を受ける者が番号利用法整備令第十六条第十七項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日）までに支払の確定するものにつき所得税法施行規則第九十条の四第一項（信託受益権の譲渡の対価の支払調書）の規定により提出する調書については、同項第一号のうちその支払を受ける者の個人番号に係る部分の規定は、適用しない。
suppl-4269-53/art-71/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-71/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-71/par-2
With respect to a record that a person who pays, on or after the Effective Date, the consideration for transferring a beneficial interest in a trust specified in each item of Article 348, paragraph (2) (Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust) of the Former Order to a person who gave the notice under those items before the Effective Date submits pursuant to the provisions of Article 90-4, paragraph (1) (Payment Report on Consideration for Transferring a Beneficial Interest in a Trust) of the Regulation for Enforcement of the Income Tax Act, in respect of that consideration for transferring a beneficial interest in a trust for which payment is fixed by the day on which the person receiving the payment gives notice pursuant to the provisions of Article 16, paragraph (17) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that person does not give that notice by the payment date prescribed in that paragraph, that payment date), the provisions of Article 90-4, paragraph (1), item (i) of the Regulation for Enforcement of the Income Tax Act, in so far as they pertain to the individual number of the person receiving the payment, do not apply.
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### 第七十二条（先物取引に関する支払調書に関する経過措置） — Transitional Measures Concerning Payment Reports on Futures Transactions
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suppl-4269-53/art-72 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-72 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-72
**第一項** 新規則第九十条の五（先物取引に関する支払調書）の規定は、同条に規定する先物取引に係る同条に規定する差金等決済で施行日以後に行われるものについて適用し、旧規則第九十条の五（先物取引に関する支払調書）に規定する先物取引に係る同条に規定する差金等決済で施行日前に行われたものについては、なお従前の例による。
suppl-4269-53/art-72/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-72/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-72/par-1
The provisions of Article 90-5 (Payment Report on Futures Transactions) of the New Regulation apply to the cash settlement, etc. prescribed in that Article pertaining to the futures transactions prescribed in that Article that is carried out on or after the Effective Date, and the provisions then in force continue to govern the cash settlement, etc. prescribed in Article 90-5 (Payment Report on Futures Transactions) of the Former Regulation pertaining to the futures transactions prescribed in that Article that was carried out before the Effective Date.
machine translation, not official
**第二項** 施行日前に旧令第三百五十条の三第二項各号（先物取引の差金等決済をする者の告知）の告知をした者が行う当該各号に定める先物取引の同条第一項に規定する差金等決済で施行日以後に行うものに係る所得税法施行規則第九十条の五（先物取引に関する支払調書）に規定する商品先物取引業者等が、当該差金等決済のうちその差金等決済を行う者が番号利用法整備令第十六条第二十一項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項に規定する決済日までに当該告知をしないときは、当該決済日）までに行うものにつき所得税法施行規則第九十条の五の規定により提出する調書については、同条第一号イ、第二号イ又は第三号イのうちその差金等決済をする者の個人番号に係る部分の規定は、適用しない。
suppl-4269-53/art-72/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-72/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-72/par-2
With respect to a record that a commodity futures business operator, etc. prescribed in Article 90-5 (Payment Report on Futures Transactions) of the Regulation for Enforcement of the Income Tax Act, in relation to the cash settlement, etc. prescribed in Article 350-3, paragraph (1) of the Former Order that is carried out on or after the Effective Date, for the futures transactions specified in each item of paragraph (2) (Notice by Persons Settling a Futures Contract) of that Article, by a person who gave the notice under those items before the Effective Date, submits pursuant to the provisions of Article 90-5 of that Regulation, in respect of those cash settlements, etc. carried out by the day on which the person carrying out the settlement gives notice pursuant to the provisions of Article 16, paragraph (21) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that person does not give that notice by the settlement date prescribed in that paragraph, that settlement date), the provisions of item (i), (a), item (ii), (a) or item (iii), (a) of Article 90-5 of the Regulation for Enforcement of the Income Tax Act, in so far as they pertain to the individual number of the person carrying out the settlement, do not apply.
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### 第七十三条（金地金等の譲渡の対価の支払調書に関する経過措置） — Transitional Measures Concerning Payment Reports on the Consideration for Transferring Gold Bullion, etc.
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suppl-4269-53/art-73 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-73 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-73
**第一項** 新規則第九十条の六（金地金等の譲渡の対価の支払調書）の規定は、施行日以後に支払の確定する同条に規定する金地金等の譲渡の同条に規定する対価について適用し、施行日前に支払の確定した旧規則第九十条の六（金地金等の譲渡の対価の支払調書）に規定する金地金等の譲渡の同条に規定する対価については、なお従前の例による。
suppl-4269-53/art-73/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-73/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-73/par-1
The provisions of Article 90-6 of the New Regulation (Payment Report on Consideration for Transferring Gold Bullion and Similar Items) apply to the consideration prescribed in that Article for transferring gold bullion, etc. prescribed in that Article, for which payment is finalized on or after the Effective Date, and the provisions then in force continue to govern the consideration prescribed in Article 90-6 of the Former Regulation (Payment Report on Consideration for Transferring Gold Bullion and Similar Items) for transferring gold bullion, etc. prescribed in that Article, for which payment was finalized before the Effective Date.
machine translation, not official
**第二項** 施行日前に旧令第三百五十条の八第二項（金地金等の譲渡の対価の受領者の告知）の告知をした者に対して施行日以後に同条第一項に規定する金地金等の譲渡の同項に規定する対価の支払をする者が、当該金地金等の譲渡の対価のうちその支払を受ける者が番号利用法整備令第十六条第二十五項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日）までに支払の確定するものにつき所得税法施行規則第九十条の六（金地金等の譲渡の対価の支払調書）の規定により提出する調書については、同条第一号の規定のうちその支払を受ける者の個人番号に係る部分の規定は、適用しない。
suppl-4269-53/art-73/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-73/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-73/par-2
With respect to a report submitted under Article 90-6 of the Regulation for Enforcement of the Income Tax Act (Payment Report on Consideration for Transferring Gold Bullion and Similar Items) by a person who, on or after the Effective Date, pays the consideration prescribed in Article 350-8, paragraph (1) of the Former Order for transferring gold bullion, etc. prescribed in that paragraph to a person who gave the notice under Article 350-8, paragraph (2) of the Former Order (Notice by a Person Receiving the Consideration for Transferring Gold Bullion, etc.) before the Effective Date, in respect of that consideration for transferring gold bullion, etc. of which payment is finalized by the date on which the person receiving the payment gives the notice under Article 16, paragraph (25) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) (or, where that person does not give that notice by the payment date prescribed in that paragraph, that payment date), the provisions of Article 90-6, item (i) of the Regulation for Enforcement of the Income Tax Act (limited to the part pertaining to the individual number of the person receiving the payment) do not apply.
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### 第七十四条（給与等の源泉徴収票に関する経過措置） — Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages
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suppl-4269-53/art-74 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-74 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-74
**第一項** 新規則第九十三条第一項（給与等の源泉徴収票）の規定は、施行日以後に支払うべき同項に規定する給与等について適用し、施行日前に支払うべき旧規則第九十三条第一項（給与等の源泉徴収票）に規定する給与等については、なお従前の例による。
suppl-4269-53/art-74/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-74/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-74/par-1
The provisions of Article 93, paragraph (1) of the New Regulation (Withholding Receipt for a salary or other wage) apply to the salaries or other wages prescribed in that paragraph that are to be paid on or after the Effective Date, and the provisions then in force continue to govern the salaries or other wages prescribed in Article 93, paragraph (1) of the Former Regulation (Withholding Receipt for a salary or other wage) that are to be paid before the Effective Date.
machine translation, not official
**第二項** 新規則第九十三条第三項（新規則第九十四条第三項（退職手当等の源泉徴収票）又は第九十四条の二第三項（公的年金等の源泉徴収票）において準用する場合を含む。以下この項において同じ。）の規定は、施行日以後に新規則第九十三条第三項の規定により提出する申請書について適用し、施行日前に旧規則第九十三条第三項（旧規則第九十四条第三項（退職手当等の源泉徴収票）又は第九十四条の二第三項（公的年金等の源泉徴収票）において準用する場合を含む。）の規定により提出する申請書については、なお従前の例による。
suppl-4269-53/art-74/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-74/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-74/par-2
The provisions of Article 93, paragraph (3) of the New Regulation (including where applied mutatis mutandis under Article 94, paragraph (3) (Withholding Receipt for Severance Pay or Other Such Compensation) or Article 94-2, paragraph (3) (Withholding Receipt for a public pension or retirement package) of the New Regulation; the same applies hereinafter in this paragraph) apply to a written application submitted on or after the Effective Date under Article 93, paragraph (3) of the New Regulation, and the provisions then in force continue to govern a written application submitted before the Effective Date under Article 93, paragraph (3) of the Former Regulation (including where applied mutatis mutandis under Article 94, paragraph (3) (Withholding Receipt for Severance Pay or Other Such Compensation) or Article 94-2, paragraph (3) (Withholding Receipt for a public pension or retirement package) of the Former Regulation).
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### 第七十五条（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
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suppl-4269-53/art-75 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-75 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-75
**第一項** 新規則第九十四条第一項（退職手当等の源泉徴収票）の規定は、施行日以後に支払うべき同項に規定する退職手当等について適用し、施行日前に支払うべき旧規則第九十四条第一項（退職手当等の源泉徴収票）に規定する退職手当等については、なお従前の例による。
suppl-4269-53/art-75/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-75/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-75/par-1
The provisions of Article 94, paragraph (1) of the New Regulation (Withholding Receipt for Severance Pay or Other Such Compensation) apply to the severance pay or other such compensation prescribed in that paragraph that is to be paid on or after the Effective Date, and the provisions then in force continue to govern the severance pay or other such compensation prescribed in Article 94, paragraph (1) of the Former Regulation (Withholding Receipt for Severance Pay or Other Such Compensation) that is to be paid before the Effective Date.
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### 第七十六条（公的年金等の源泉徴収票に関する経過措置） — Transitional Measures Regarding Withholding Receipts for Public Pensions or Retirement Packages
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suppl-4269-53/art-76 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-76 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-76
**第一項** 新規則第九十四条の二第一項（公的年金等の源泉徴収票）の規定は、施行日以後に支払うべき同項に規定する公的年金等について適用し、施行日前に支払うべき旧規則第九十四条の二第一項（公的年金等の源泉徴収票）に規定する公的年金等については、なお従前の例による。
suppl-4269-53/art-76/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-76/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-76/par-1
The provisions of Article 94-2, paragraph (1) of the New Regulation (Withholding Receipt for a public pension or retirement package) apply to the public pension or retirement package prescribed in that paragraph that is to be paid on or after the Effective Date, and the provisions then in force continue to govern the public pension or retirement package prescribed in Article 94-2, paragraph (1) of the Former Regulation (Withholding Receipt for a public pension or retirement package) that is to be paid before the Effective Date.
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### 第七十七条（信託の計算書に関する経過措置） — Transitional Measures Concerning Trust Accounting Statements
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suppl-4269-53/art-77 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-77 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-77
**第一項** 新規則第九十六条第一項（信託の計算書）の規定は、新法第二百二十七条（信託の計算書）に規定する信託会社が施行日以後に開始する事業年度に係る同条の規定により提出する同条に規定する計算書（同条に規定する信託会社以外の受託者にあっては、施行日の属する年の翌年一月一日以後に提出する同条に規定する計算書）について適用し、旧法第二百二十七条（信託の計算書）に規定する信託会社が施行日前に開始した事業年度に係る同条の規定により提出した同条に規定する計算書（同条に規定する信託会社以外の受託者にあっては、施行日の属する年の翌年一月一日前に提出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-4269-53/art-77/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-77/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-77/par-1
The provisions of Article 96, paragraph (1) of the New Regulation (Trust Accounting Statement) apply to the statement prescribed in Article 227 of the New Act (Trust Accounting Statement) that a trust company prescribed in that Article submits under that Article for a business year beginning on or after the Effective Date (in the case of a trustee other than a trust company prescribed in that Article, the statement prescribed in that Article that is submitted on or after January 1 of the year following the year that includes the Effective Date), and the provisions then in force continue to govern the statement prescribed in Article 227 of the Former Act (Trust Accounting Statement) that a trust company prescribed in that Article submitted under that Article for a business year beginning before the Effective Date (in the case of a trustee other than a trust company prescribed in that Article, the statement prescribed in that Article that was submitted before January 1 of the year following the year that includes the Effective Date).
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### 第七十八条（有限責任事業組合等に係る組合員所得に関する計算書に関する経過措置） — Transitional Measures Concerning Statements of Partner Income from Limited Liability Business Partnerships and Similar Partnerships
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suppl-4269-53/art-78 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-78 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-78
**第一項** 新規則第九十六条の二第一項（有限責任事業組合等に係る組合員所得に関する計算書）の規定は、施行日の属する年の翌年一月一日以後に新法第二百二十七条の二（有限責任事業組合等に係る組合員所得に関する計算書）の規定により提出する同条に規定する計算書について適用し、施行日の属する年の翌年一月一日前に旧法第二百二十七条の二（有限責任事業組合等に係る組合員所得に関する計算書）の規定により提出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-4269-53/art-78/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-78/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-78/par-1
The provisions of Article 96-2, paragraph (1) of the New Regulation (Statement of Partner Income from Limited Liability Business Partnerships and Similar Partnerships) apply to the statement prescribed in Article 227-2 of the New Act (Statement of Partner Income from Limited Liability Business Partnerships and Similar Partnerships) that is submitted under that Article on or after January 1 of the year following the year that includes the Effective Date, and the provisions then in force continue to govern the statement prescribed in Article 227-2 of the Former Act (Statement of Partner Income from Limited Liability Business Partnerships and Similar Partnerships) that was submitted under that Article before January 1 of the year following the year that includes the Effective Date.
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### 第七十九条（名義人受領の配当所得等の調書に関する経過措置） — Transitional Measures Concerning Reports on Dividend Income, etc. Received by the Person of Record
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suppl-4269-53/art-79 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-79 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-79
**第一項** 新規則第九十七条第一項（名義人受領の配当所得等の調書）の規定は、施行日以後に支払を受ける同項に規定する利子等又は配当等について適用し、施行日前に支払を受けた旧規則第九十七条第一項（名義人受領の配当所得等の調書）に規定する利子等又は配当等については、なお従前の例による。
suppl-4269-53/art-79/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-79/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-79/par-1
The provisions of Article 97, paragraph (1) of the New Regulation (Report on Dividend Income, etc. Received by the Person of Record) apply to the interest and similar income or dividends and similar income prescribed in that paragraph for which payment is received on or after the Effective Date, and the provisions then in force continue to govern the interest and similar income or dividends and similar income prescribed in Article 97, paragraph (1) of the Former Regulation (Report on Dividend Income, etc. Received by the Person of Record) for which payment was received before the Effective Date.
machine translation, not official
**第二項** 新規則第九十七条第五項の規定は、施行日以後に同項に規定する支払を受ける同項に規定する株式等の譲渡の対価について適用し、施行日前に旧規則第九十七条第五項に規定する支払を受けた同項に規定する株式等の譲渡の対価については、なお従前の例による。
suppl-4269-53/art-79/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-79/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-79/par-2
The provisions of Article 97, paragraph (5) of the New Regulation apply to the price for a transfer of shares, etc. prescribed in that paragraph for which the payment prescribed in that paragraph is received on or after the Effective Date, and the provisions then in force continue to govern the price for a transfer of shares, etc. prescribed in Article 97, paragraph (5) of the Former Regulation for which the payment prescribed in that paragraph was received before the Effective Date.
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### 第八十条（新株予約権の行使に関する調書に関する経過措置） — Transitional Measures Concerning Reports on the Exercise of Share Options
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suppl-4269-53/art-80 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-80 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-80
**第一項** 新規則第九十七条の二第一項（新株予約権の行使に関する調書）の規定は、施行日以後の同項に規定する新株予約権の行使について適用し、施行日前の旧規則第九十七条の二第一項（新株予約権の行使に関する調書）に規定する新株予約権の行使については、なお従前の例による。
suppl-4269-53/art-80/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-80/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-80/par-1
The provisions of Article 97-2, paragraph (1) of the New Regulation (Report on the Exercise of Share Options) apply to the exercise of share options prescribed in that paragraph on or after the Effective Date, and the provisions then in force continue to govern the exercise of share options prescribed in Article 97-2, paragraph (1) of the Former Regulation (Report on the Exercise of Share Options) before the Effective Date.
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### 第八十一条（株式無償割当てに関する調書に関する経過措置） — Transitional Measures Concerning Reports on Allotment of Shares without Contribution
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suppl-4269-53/art-81 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-81 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-81
**第一項** 新規則第九十七条の三第一項（株式無償割当てに関する調書）の規定は、同項に規定する株式無償割当てで施行日以後にその効力が生ずるものについて適用し、旧規則第九十七条の三第一項（株式無償割当てに関する調書）に規定する株式無償割当てで施行日前にその効力が生じたものについては、なお従前の例による。
suppl-4269-53/art-81/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-81/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-81/par-1
The provisions of Article 97-3, paragraph (1) of the New Regulation (Report on Allotment of Shares without Contribution) apply to an allotment of shares without contribution prescribed in that paragraph that takes effect on or after the Effective Date, and the provisions then in force continue to govern an allotment of shares without contribution prescribed in Article 97-3, paragraph (1) of the Former Regulation (Report on Allotment of Shares without Contribution) that took effect before the Effective Date.
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### 第八十二条（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書に関する経過措置） — Transitional Measures Concerning Reports on Economic Benefits Provided or Otherwise Given by Foreign Parent Companies or Similar Entities to Officers or Similar Persons in Japan
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suppl-4269-53/art-82 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-82 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-82
**第一項** 新規則第九十七条の三の二第一項（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書）の規定は、同項に規定する役員等が施行日以後に受ける経済的利益の同項に規定する供与等について適用し、旧規則第九十七条の三の二第一項（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書）に規定する役員等が施行日前に受けた経済的利益の同項に規定する供与等については、なお従前の例による。
suppl-4269-53/art-82/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-82/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-82/par-1
The provisions of Article 97-3-2, paragraph (1) of the New Regulation (Report on Economic Benefits Provided or Otherwise Given by Foreign Parent Companies or Similar Entities to Officers or Similar Persons in Japan) apply to the provision or similar transfer, as prescribed in that paragraph, of economic benefits that the officers or similar persons prescribed in that paragraph receive on or after the Effective Date, and the provisions then in force continue to govern the provision or similar transfer, as prescribed in that paragraph, of economic benefits that the officers or similar persons prescribed in Article 97-3-2, paragraph (1) of the Former Regulation (Report on Economic Benefits Provided or Otherwise Given by Foreign Parent Companies or Similar Entities to Officers or Similar Persons in Japan) received before the Effective Date.
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### 第八十三条（支払調書等の提出の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Submission of Payment Reports and Similar Documents
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suppl-4269-53/art-83 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-83 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-83
**第一項** 新規則第九十七条の四第五項（支払調書等の提出の特例）の規定は、施行日以後に提出する新令第三百五十五条第一項（支払調書等の提出の特例）の申請書について適用し、施行日前に提出した旧令第三百五十五条第一項（支払調書等の提出の特例）の申請書については、なお従前の例による。
suppl-4269-53/art-83/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-83/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-83/par-1
The provisions of Article 97-4, paragraph (5) of the New Regulation (Special Provisions on the Submission of Payment Reports and Similar Documents) apply to a written application under Article 355, paragraph (1) of the New Order (Special Provisions on the Submission of Payment Reports and Similar Documents) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written application under Article 355, paragraph (1) of the Former Order (Special Provisions on the Submission of Payment Reports and Similar Documents) that was submitted before the Effective Date.
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### 第八十四条（開業等の届出書に関する経過措置） — Transitional Measures Concerning Written Notification of Business Commencement, etc.
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suppl-4269-53/art-84 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-84 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-84
**第一項** 新規則第九十八条第二項（開業等の届出書）の規定は、施行日以後に提出する新法第二百二十九条（開業等の届出）の届出書について適用し、施行日前に提出した旧法第二百二十九条（開業等の届出）の届出書については、なお従前の例による。
suppl-4269-53/art-84/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-84/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-84/par-1
The provisions of Article 98, paragraph (2) of the New Regulation (Written Notification of Business Commencement, etc.) apply to a written notification under Article 229 of the New Act (Notification of Business Commencement, etc.) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 229 of the Former Act (Notification of Business Commencement, etc.) that was submitted before the Effective Date.
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### 第八十五条（給与等の支払をする事務所の開設等の届出に関する経過措置） — Transitional Measures Regarding the Report on the Establishment of an Office Paying Salary or Other Wages and Related Matters
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suppl-4269-53/art-85 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-85 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-85
**第一項** 新規則第九十九条（給与等の支払をする事務所の開設等の届出）の規定は、施行日以後に同条の規定により提出する届出書について適用し、施行日前に旧規則第九十九条（給与等の支払をする事務所の開設等の届出）の規定により提出した届出書については、なお従前の例による。
suppl-4269-53/art-85/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-85/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-85/par-1
The provisions of Article 99 of the New Regulation (Notification of the Opening, etc. of an Office that Pays Salaries or Other Wages) apply to a written notification submitted on or after the Effective Date under that Article, and the provisions then in force continue to govern a written notification submitted before the Effective Date under Article 99 of the Former Regulation (Notification of the Opening, etc. of an Office that Pays Salaries or Other Wages).
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### 第八十六条（事業所得等に係る総収入金額報告書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Report of Gross Revenues from Business Income, etc.
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suppl-4269-53/art-86 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-86 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-86
**第一項** 新規則第百三条（事業所得等に係る総収入金額報告書の記載事項）の規定は、施行日が属する年分以後の所得税について適用し、施行日が属する年分前の所得税については、なお従前の例による。
suppl-4269-53/art-86/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-86/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-86/par-1
The provisions of Article 103 of the New Regulation (Matters to Be Stated in a Report of Gross Revenues from Business Income, etc.) apply to income tax for the year that includes the Effective Date and subsequent years, and the provisions then in force continue to govern income tax for years before the year that includes the Effective Date.
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### 第八十七条（個人番号を確認した場合の特例） — Special Provisions in the Case Where the Individual Number Is Confirmed
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suppl-4269-53/art-87 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87
**第一項** 附則第四十九条第二項（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置）に規定する貯蓄取扱機関等の営業所の長、附則第五十四条第二項（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に関する経過措置）に規定する株式等の譲渡の対価の支払者、附則第五十五条（交付金銭等の受領者の申請により作成する帳簿の記載事項等に関する経過措置）に規定する交付金銭等の交付者、附則第五十六条（償還金等の受領者の申請により作成する帳簿の記載事項等に関する経過措置）に規定する償還金等の交付者、附則第五十七条第二項（信託受益権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関する経過措置）に規定する信託受益権の譲渡の対価の支払者、附則第五十八条第二項（先物取引の差金等決済をする者の告知に関する経過措置）に規定する商品先物取引業者等又は附則第五十九条第二項（金地金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関する経過措置）に規定する金地金等の譲渡の対価の支払者（以下この項において「貯蓄取扱機関等の営業所の長等」という。）が附則第四十九条第二項に規定する利子等若しくは配当等の支払を受ける者、附則第五十四条第二項に規定する株式等の譲渡の対価の支払を受ける者、附則第五十五条に規定する交付金銭等の交付を受ける者、附則第五十六条に規定する償還金等の交付を受ける者、附則第五十七条第二項に規定する信託受益権の譲渡の対価の支払を受ける者、附則第五十八条第二項に規定する先物取引の差金等決済をする者又は附則第五十九条第二項に規定する金地金等の譲渡の対価の支払を受ける者でこれらの規定による個人番号の告知をしていない者（以下この項において「番号未告知者」という。）の個人番号を国税通則法（昭和三十七年法律第六十六号）第七十四条の十三の四第二項（振替機関の加入者情報の管理等）の規定による同項に規定する番号等（以下この条において「番号等」という。）の提供を受けて確認した場合には、当該番号未告知者から当該貯蓄取扱機関等の営業所の長等に附則第四十九条第二項、第五十四条第二項（附則第五十五条又は第五十六条において準用する場合を含む。）、第五十七条第二項、第五十八条第二項又は第五十九条第二項の規定による個人番号の告知があったものとみなす。この場合における附則第四十九条第三項、第五十四条第三項（附則第五十五条又は第五十六条において準用する場合を含む。）、第五十七条第三項、第五十八条第三項及び第五十九条第三項の規定の適用については、これらの規定中「当該告知のあった者の個人番号又は法人番号及び当該告知の際に提示を受けた確認書類の名称又は当該告知の際に署名用電子証明書等の送信を受けた旨」とあるのは、「附則第八十七条第一項（個人番号を確認した場合の特例）の規定により同項に規定する番号未告知者の個人番号を確認した旨及びその確認した個人番号」とする。
suppl-4269-53/art-87/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-1
If the head of the business office of a savings institution, etc. prescribed in Article 49, paragraph (2) (Transitional Measures Concerning Matters to Be Stated in a Ledger Prepared upon Application by a Person Receiving Interest, etc.) of the Supplementary Provisions, the payer of the price for a transfer of shares, etc. prescribed in Article 54, paragraph (2) (Transitional Measures Concerning Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) of the Supplementary Provisions, the deliverer of delivered money, etc. prescribed in Article 55 (Transitional Measures Concerning Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Delivered Money, etc.) of the Supplementary Provisions, the deliverer of redemption money or a similar asset prescribed in Article 56 (Transitional Measures Concerning Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset) of the Supplementary Provisions, the payer of the consideration for transferring a beneficial interest in a trust prescribed in Article 57, paragraph (2) (Transitional Measures Concerning Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Consideration for Transferring a Beneficial Interest in a Trust) of the Supplementary Provisions, the futures commission merchant or similar party prescribed in Article 58, paragraph (2) (Transitional Measures Concerning Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of the Supplementary Provisions, or the payer of the consideration for transferring gold bullion, etc. prescribed in Article 59, paragraph (2) (Transitional Measures Concerning Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Consideration for Transferring Gold Bullion, etc.) of the Supplementary Provisions (hereinafter referred to as the "head of the business office of a savings institution or other payer" in this paragraph) has, upon being provided with the identification number, etc. (meaning the number, etc. prescribed in Article 74-13-4, paragraph (2) (Management of Participant Information by Book-Entry Transfer Institutions, etc.) of the Act on General Rules for National Taxes (Act No. 66 of 1962) under that paragraph; hereinafter referred to as the "identification number, etc." in this Article), confirmed the individual number of a person receiving payment of the interest and similar income or dividends and similar income prescribed in Article 49, paragraph (2) of the Supplementary Provisions, a person receiving payment of the price for a transfer of shares, etc. prescribed in Article 54, paragraph (2) of the Supplementary Provisions, a person receiving delivery of delivered money, etc. prescribed in Article 55 of the Supplementary Provisions, a person receiving delivery of redemption money or a similar asset prescribed in Article 56 of the Supplementary Provisions, a person receiving payment of the consideration for transferring a beneficial interest in a trust prescribed in Article 57, paragraph (2) of the Supplementary Provisions, a person settling a futures contract prescribed in Article 58, paragraph (2) of the Supplementary Provisions, or a person receiving payment of the consideration for transferring gold bullion, etc. prescribed in Article 59, paragraph (2) of the Supplementary Provisions who has not given the notice of the individual number under those provisions (hereinafter referred to as a "person who has not notified the individual number" in this paragraph), the person who has not notified the individual number is deemed to have given the head of the business office of a savings institution or other payer the notice of the individual number under Article 49, paragraph (2), Article 54, paragraph (2) (including where applied mutatis mutandis under Article 55 or Article 56), Article 57, paragraph (2), Article 58, paragraph (2) or Article 59, paragraph (2) of the Supplementary Provisions. In this case, for the application of Article 49, paragraph (3), Article 54, paragraph (3) (including where applied mutatis mutandis under Article 55 or Article 56), Article 57, paragraph (3), Article 58, paragraph (3) and Article 59, paragraph (3) of the Supplementary Provisions, the words "the individual number or corporate number of the person who gave the notice and either the name of the verification documents presented at the time of that notice or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice" in these provisions are deemed to be replaced with "the fact that the individual number of the person who has not notified the individual number prescribed in Article 87, paragraph (1) (Special Provisions in the Case Where the Individual Number Is Confirmed) of the Supplementary Provisions was confirmed under that paragraph and the individual number so confirmed".
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**第二項** 支払事務取扱者等（番号利用法整備令第十六条第二十七項（所得税法施行令の一部改正に伴う経過措置）に規定する支払事務取扱者等をいう。以下この条において同じ。）が同項の規定により同項に規定する番号未告知者の個人番号を確認した場合における附則第五十条第一項（支払事務取扱者等の確認事項の記録及び帳簿書類の保存等）、第六十条第二項（利子等の支払調書及び配当等の支払調書に関する経過措置等）、第六十九条第二項（株式等の譲渡の対価等の支払調書に関する経過措置）、第七十一条第二項（信託受益権の譲渡の対価の支払調書に関する経過措置）、第七十二条第二項（先物取引に関する支払調書に関する経過措置）及び第七十三条第二項（金地金等の譲渡の対価の支払調書に関する経過措置）の規定の適用については、附則第五十条第一項中「同条第五項の規定による告知の際に提示された同項に規定する確認書類の名称又は当該告知の際に署名用電子証明書等の送信を受けた」とあるのは「同条第二十七項の規定により同項に規定する番号未告知者の個人番号を確認した」と、附則第六十条第二項中「が番号利用法整備令第十六条第五項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項」とあるのは「の個人番号を番号利用法整備令第十六条第二十七項（所得税法施行令の一部改正に伴う経過措置）の規定により確認した日（同日が同条第五項」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、附則第六十九条第二項中「が番号利用法整備令第十六条第十三項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項」とあるのは「の個人番号を番号利用法整備令第十六条第二十七項（所得税法施行令の一部改正に伴う経過措置）の規定により確認した日（同日が同条第十三項」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、附則第七十一条第二項中「が番号利用法整備令第十六条第十七項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項」とあるのは「の個人番号を番号利用法整備令第十六条第二十七項（所得税法施行令の一部改正に伴う経過措置）の規定により確認した日（同日が同条第十七項」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、附則第七十二条第二項中「が番号利用法整備令第十六条第二十一項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項」とあるのは「の個人番号を番号利用法整備令第十六条第二十七項（所得税法施行令の一部改正に伴う経過措置）の規定により確認した日（同日が同条第二十一項」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、附則第七十三条第二項中「が番号利用法整備令第十六条第二十五項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項」とあるのは「の個人番号を番号利用法整備令第十六条第二十七項（所得税法施行令の一部改正に伴う経過措置）の規定により確認した日（同日が同条第二十五項」と、「までに当該告知をしないときは」とあるのは「後である場合には」とする。
suppl-4269-53/art-87/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-2
In the case where a person handling payment work, etc. (meaning a person handling payment work, etc. prescribed in Article 16, paragraph (27) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act); hereinafter the same in this Article) has confirmed, under Article 16, paragraph (27) of the Number Use Arrangement Order, the individual number of a person who has not notified the individual number prescribed in that paragraph, for the application of Article 50 (Recording of Matters Confirmed by Persons Handling Payment Work, etc., Preservation of Books and Documents, etc.), paragraph (1), Article 60 (Transitional Measures, etc. Concerning Payment Reports on Interest and Similar Income and Payment Reports on Dividends and Similar Income), paragraph (2), Article 69 (Transitional Measures Concerning Payment Reports on the Price, etc. for a Transfer of Shares, etc.), paragraph (2), Article 71 (Transitional Measures Concerning Payment Reports on the Consideration for Transferring a Beneficial Interest in a Trust), paragraph (2), Article 72 (Transitional Measures Concerning Payment Reports on Futures Transactions), paragraph (2) and Article 73 (Transitional Measures Concerning Payment Reports on the Consideration for Transferring Gold Bullion, etc.), paragraph (2) of the Supplementary Provisions, in Article 50, paragraph (1) of the Supplementary Provisions, the words "the name of the verification documents prescribed in Article 16, paragraph (5) of that Order that were presented at the time of the notice under Article 16, paragraph (5) of that Order, or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice" are deemed to be replaced with "the fact that the individual number of the person who has not notified the individual number prescribed in Article 16, paragraph (27) of the Number Use Arrangement Order was confirmed under that paragraph"; in Article 60, paragraph (2) of the Supplementary Provisions, the words "the person receiving the payment gives the notice under Article 16, paragraph (5) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) (or, where that person" are deemed to be replaced with "the individual number of the person receiving the payment is confirmed under Article 16, paragraph (27) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) (or, where that day", and the words "does not give that notice by the payment date prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order" with "is after the payment date prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order"; in Article 69, paragraph (2) of the Supplementary Provisions, the words "the person receiving the payment gives notice pursuant to the provisions of Article 16, paragraph (13) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that person" are deemed to be replaced with "the individual number of the person receiving the payment is confirmed pursuant to the provisions of Article 16, paragraph (27) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 16, paragraph (13) of the Number Use Arrangement Order"; in Article 71, paragraph (2) of the Supplementary Provisions, the words "the person receiving the payment gives notice pursuant to the provisions of Article 16, paragraph (17) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that person" are deemed to be replaced with "the individual number of the person receiving the payment is confirmed pursuant to the provisions of Article 16, paragraph (27) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 16, paragraph (17) of the Number Use Arrangement Order"; in Article 72, paragraph (2) of the Supplementary Provisions, the words "the person carrying out the settlement gives notice pursuant to the provisions of Article 16, paragraph (21) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that person" are deemed to be replaced with "the individual number of the person carrying out the settlement is confirmed pursuant to the provisions of Article 16, paragraph (27) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that day", and the words "does not give that notice by the settlement date prescribed in that paragraph" with "is after the settlement date prescribed in Article 16, paragraph (21) of the Number Use Arrangement Order"; and in Article 73, paragraph (2) of the Supplementary Provisions, the words "the person receiving the payment gives the notice under Article 16, paragraph (25) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) (or, where that person" are deemed to be replaced with "the individual number of the person receiving the payment is confirmed under Article 16, paragraph (27) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) (or, where that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 16, paragraph (25) of the Number Use Arrangement Order".
machine translation, not official
**第三項** 附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）に規定する金融機関の営業所等の長（以下この条において「金融機関の営業所等の長」という。）が、同項又は附則第五十二条第二項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置）に規定する利子等の支払を受ける者でこれらの規定による個人番号の告知をしていない者（以下この項及び次項において「番号未告知者」という。）の個人番号を国税通則法第七十四条の十三の四第二項の規定による番号等の提供を受けて確認した場合には、当該番号未告知者から当該金融機関の営業所等の長に附則第五十一条第三項又は第五十二条第二項の規定による個人番号の告知があったものとみなし、当該金融機関の営業所等の長は附則第五十一条第四項の規定による確認をしたものとみなす。この場合における附則第五十一条（第一項及び第二項を除く。）及び第五十二条第三項の規定の適用については、附則第五十一条第六項中「告知の際に提示された確認書類の名称又は当該告知の際に署名用電子証明書等の送信を受けた」とあるのは「附則第八十七条第三項（個人番号を確認した場合の特例）の規定により同項に規定する番号未告知者の個人番号を確認した」と、附則第五十二条第三項中「当該告知のあった者の個人番号又は法人番号及び当該告知の際に提示を受けた確認書類の名称又は当該告知の際に署名用電子証明書等の送信を受けた旨」とあるのは「附則第八十七条第三項（個人番号を確認した場合の特例）の規定により同項に規定する番号未告知者の個人番号を確認した旨及びその確認した個人番号」とする。
suppl-4269-53/art-87/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-3
If the head of the business office of a financial institution or other such place prescribed in Article 51, paragraph (3) (Transitional Measures Concerning Matters to Be Stated, etc. in a Paper-Based Notice by a Recipient of Interest and Similar Income from Bearer Public and Corporate Bonds) of the Supplementary Provisions (hereinafter referred to as the "head of the business office of a financial institution or other such place" in this Article) has, upon being provided with the identification number, etc. under Article 74-13-4, paragraph (2) of the Act on General Rules for National Taxes, confirmed the individual number of a person receiving payment of the interest and similar income prescribed in Article 51, paragraph (3) of the Supplementary Provisions or Article 52, paragraph (2) (Transitional Measures Concerning Matters to Be Stated in a Ledger Prepared upon Application by a Recipient of Interest and Similar Income from Bearer Public and Corporate Bonds) of the Supplementary Provisions who has not given the notice of the individual number under those provisions (hereinafter referred to as a "person who has not notified the individual number" in this paragraph and the following paragraph), the person who has not notified the individual number is deemed to have given the head of the business office of a financial institution or other such place the notice of the individual number under Article 51, paragraph (3) or Article 52, paragraph (2) of the Supplementary Provisions, and the head of the business office of a financial institution or other such place is deemed to have made the confirmation under Article 51, paragraph (4) of the Supplementary Provisions. In this case, for the application of Article 51 of the Supplementary Provisions (excluding paragraphs (1) and (2)) and Article 52, paragraph (3) of the Supplementary Provisions, in Article 51, paragraph (6) of the Supplementary Provisions, the words "the name of the verification documents presented at the time of the notice or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice" are deemed to be replaced with "the fact that the individual number of the person who has not notified the individual number prescribed in Article 87, paragraph (3) (Special Provisions in the Case Where the Individual Number Is Confirmed) of the Supplementary Provisions was confirmed under that paragraph", and in Article 52, paragraph (3) of the Supplementary Provisions, the words "the individual number or corporate number of the person who gave the notice and either the name of the verification documents presented at the time of that notice or the fact that an electronic certificate for signature or similar record was transmitted at the time of that notice" are deemed to be replaced with "the fact that the individual number of the person who has not notified the individual number prescribed in Article 87, paragraph (3) (Special Provisions in the Case Where the Individual Number Is Confirmed) of the Supplementary Provisions was confirmed under that paragraph and the individual number so confirmed".
machine translation, not official
**第四項** 金融機関の営業所等の長が前項の規定により番号未告知者の個人番号を確認した場合における附則第六十条第三項の規定の適用については、同項中「が附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）の規定による告知をする日（その者が同項」とあるのは「の個人番号を附則第八十七条第三項（個人番号を確認した場合の特例）の規定により確認した日（同日が附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）」と、「までに当該告知をしないときは」とあるのは「後である場合には」とする。
suppl-4269-53/art-87/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-4
In the case where the head of the business office of a financial institution or other such place has confirmed the individual number of a person who has not notified the individual number under the preceding paragraph, for the application of Article 60, paragraph (3) of the Supplementary Provisions, in that paragraph, the words "the person receiving the payment gives the notice under Article 51 (Transitional Measures Concerning Matters to Be Stated, etc. in a Paper-Based Notice by a Recipient of Interest and Similar Income from Bearer Public and Corporate Bonds), paragraph (3) of the Supplementary Provisions (or, where that person" are deemed to be replaced with "the individual number of the person receiving the payment is confirmed under Article 87 (Special Provisions in the Case Where the Individual Number Is Confirmed), paragraph (3) of the Supplementary Provisions (or, where that day", and the words "does not give that notice by the payment date prescribed in Article 51, paragraph (3) of the Supplementary Provisions" with "is after the payment date prescribed in Article 51 (Transitional Measures Concerning Matters to Be Stated, etc. in a Paper-Based Notice by a Recipient of Interest and Similar Income from Bearer Public and Corporate Bonds), paragraph (3) of the Supplementary Provisions".
machine translation, not official
**第五項** 支払事務取扱者等が番号利用法整備令第十六条第二十七項の規定により同項に規定する番号未告知者の個人番号を確認した場合又は金融機関の営業所等の長が第三項の規定により同項に規定する番号未告知者の個人番号を確認した場合における附則第六十九条第三項及び第七十条第二項（交付金銭等の支払調書に関する経過措置）の規定の適用については、附則第六十九条第三項第一号中「が当該金融機関の営業所等の長に番号利用法整備令第十六条第五項の規定による告知をする日（その者が同項」とあるのは「の個人番号を当該金融機関の営業所等の長が番号利用法整備令第十六条第二十七項の規定により確認した日（同日が同条第五項」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、同項第二号中「が当該金融機関の営業所等の長に附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）の規定による告知をする日（その者が同項」とあるのは「の個人番号を当該金融機関の営業所等の長が附則第八十七条第三項（個人番号を確認した場合の特例）の規定により確認した日（同日が附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、同項第三号中「が当該金融機関の営業所等の長に番号利用法整備令第十六条第五項の規定による告知をする日（その者が同項」とあるのは「の個人番号を当該金融機関の営業所等の長が番号利用法整備令第十六条第二十七項の規定により確認した日（同日が同条第五項」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、同項第四号中「が当該金融機関の営業所等の長に附則第五十一条第三項の規定による告知をする日（その者が同項」とあるのは「の個人番号を当該金融機関の営業所等の長が附則第八十七条第三項の規定により確認した日（同日が附則第五十一条第三項」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、附則第七十条第二項第一号中「が当該支払事務取扱者又は金融機関の営業所等の長に番号利用法整備令第十六条第五項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項」とあるのは「の個人番号を当該支払事務取扱者又は金融機関の営業所等の長が番号利用法整備令第十六条第二十七項（所得税法施行令の一部改正に伴う経過措置）の規定により確認した日（同日が同条第五項」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、同項第二号中「が当該金融機関の営業所等の長に附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）の規定による告知をする日（その者が同項」とあるのは「の個人番号を当該金融機関の営業所等の長が附則第八十七条第三項（個人番号を確認した場合の特例）の規定により確認した日（同日が附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、同項第三号中「が当該支払事務取扱者又は金融機関の営業所等の長に番号利用法整備令第十六条第五項の規定による告知をする日（その者が同項」とあるのは「の個人番号を当該支払事務取扱者又は金融機関の営業所等の長が番号利用法整備令第十六条第二十七項の規定により確認した日（同日が同条第五項」と、「までに当該告知をしないときは」とあるのは「後である場合には」と、同項第四号中「が当該金融機関の営業所等の長に附則第五十一条第三項の規定による告知をする日（その者が同項」とあるのは「の個人番号を当該金融機関の営業所等の長が附則第八十七条第三項の規定により確認した日（同日が附則第五十一条第三項」と、「までに当該告知をしないときは」とあるのは「後である場合には」とする。
suppl-4269-53/art-87/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-5
In the case where a person handling payment work, etc. has confirmed, under Article 16, paragraph (27) of the Number Use Arrangement Order, the individual number of a person who has not notified the individual number prescribed in that paragraph, or the head of the business office of a financial institution or other such place has confirmed, under paragraph (3), the individual number of a person who has not notified the individual number prescribed in that paragraph, for the application of Article 69, paragraph (3) and Article 70, paragraph (2) (Transitional Measures Concerning Payment Reports on Delivered Money, etc.) of the Supplementary Provisions, in Article 69, paragraph (3), item (i) of the Supplementary Provisions, the words "the person who gave that notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (5) of the Number Use Arrangement Order (or, if that person" are deemed to be replaced with "the individual number of the person who gave that notice is confirmed by the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (27) of the Number Use Arrangement Order (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order"; in item (ii) of that paragraph, the words "the person who submitted that paper-based notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 51, paragraph (3) (Transitional Measures Regarding Matters to Be Stated in Paper-Based Notices by Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.) of the Supplementary Provisions (or, if that person" are deemed to be replaced with "the individual number of the person who submitted that paper-based notice is confirmed by the head of that business office, etc. of the financial institution pursuant to the provisions of Article 87, paragraph (3) (Special Provisions in the Case Where the Individual Number Is Confirmed) of the Supplementary Provisions (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 51, paragraph (3) (Transitional Measures Regarding Matters to Be Stated in Paper-Based Notices by Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.) of the Supplementary Provisions"; in item (iii) of that paragraph, the words "the person who gave that notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (5) of the Number Use Arrangement Order (or, if that person" are deemed to be replaced with "the individual number of the person who gave that notice is confirmed by the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (27) of the Number Use Arrangement Order (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order"; in item (iv) of that paragraph, the words "the person who submitted that paper-based notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 51, paragraph (3) of the Supplementary Provisions (or, if that person" are deemed to be replaced with "the individual number of the person who submitted that paper-based notice is confirmed by the head of that business office, etc. of the financial institution pursuant to the provisions of Article 87, paragraph (3) of the Supplementary Provisions (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 51, paragraph (3) of the Supplementary Provisions"; in Article 70, paragraph (2), item (i) of the Supplementary Provisions, the words "the person who gave that notice gives notice to that person handling payment affairs or the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (5) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that person" are deemed to be replaced with "the individual number of the person who gave that notice is confirmed by that person handling payment affairs or the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (27) (Transitional Measures Accompanying Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Number Use Arrangement Order (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order"; in item (ii) of that paragraph, the words "the person who submitted that paper-based notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 51, paragraph (3) (Transitional Measures Regarding Matters to Be Stated in Paper-Based Notices by Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.) of the Supplementary Provisions (or, if that person" are deemed to be replaced with "the individual number of the person who submitted that paper-based notice is confirmed by the head of that business office, etc. of the financial institution pursuant to the provisions of Article 87, paragraph (3) (Special Provisions in the Case Where the Individual Number Is Confirmed) of the Supplementary Provisions (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 51, paragraph (3) (Transitional Measures Regarding Matters to Be Stated in Paper-Based Notices by Persons Receiving Interest and Similar Income from Bearer Public and Corporate Bonds, etc.) of the Supplementary Provisions"; in item (iii) of that paragraph, the words "the person who gave that notice gives notice to that person handling payment affairs or the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (5) of the Number Use Arrangement Order (or, if that person" are deemed to be replaced with "the individual number of the person who gave that notice is confirmed by that person handling payment affairs or the head of that business office, etc. of the financial institution pursuant to the provisions of Article 16, paragraph (27) of the Number Use Arrangement Order (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order"; and in item (iv) of that paragraph, the words "the person who submitted that paper-based notice gives notice to the head of that business office, etc. of the financial institution pursuant to the provisions of Article 51, paragraph (3) of the Supplementary Provisions (or, if that person" are deemed to be replaced with "the individual number of the person who submitted that paper-based notice is confirmed by the head of that business office, etc. of the financial institution pursuant to the provisions of Article 87, paragraph (3) of the Supplementary Provisions (or, if that day", and the words "does not give that notice by the payment date prescribed in that paragraph" with "is after the payment date prescribed in Article 51, paragraph (3) of the Supplementary Provisions".
machine translation, not official
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## Cites
- suppl-4269-53/art-2/par-1: 第六条第二項 → 所得税法施行規則 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-6/par-2 · https://japanlaw.org/l/340M50000040011/art-6/par-2
- suppl-4269-53/art-3/par-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律（平成二十五年法律第二十八号。以下「番号利用法整備法」という。）第十九条 → e-Gov law 425AC0000000028, 第十九条 (Article 19), art-19 — not held in this collection
- suppl-4269-53/art-3/par-1: この項 → 所得税法施行規則 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4269-53/art-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-3/par-1
- suppl-4269-53/art-3/par-1: 附則第四十七条 → 所得税法施行規則 附則第四十七条 (Supplementary Provisions, Article 47), suppl-4269-53/art-47 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-47 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-47
- suppl-4269-53/art-3/par-1: 番号利用法整備法第二十条第一項 → e-Gov law 425AC0000000028, 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — not held in this collection
- suppl-4269-53/art-3/par-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律第十七条第一項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/my-number-act/art-17/par-1 · https://japanlaw.org/l/425AC0000000027/art-17/par-1
- suppl-4269-53/art-3/par-1: 同法第二条第七項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — https://japanlaw.org/ja/my-number-act/art-2/par-7 · https://japanlaw.org/l/425AC0000000027/art-2/par-7
- suppl-4269-53/art-3/par-1: 所得税法施行規則第七条第二項 → 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-4269-53/art-3/par-2: 新規則第七条第六項 → 所得税法施行規則 第七条第六項 (Article 7, paragraph (6)), art-7/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-6 · https://japanlaw.org/l/340M50000040011/art-7/par-6
- suppl-4269-53/art-4/par-1: 新規則第八条の三 → 所得税法施行規則 第八条の三 (Article 8-3), art-8-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-8-3 · https://japanlaw.org/l/340M50000040011/art-8-3
- suppl-4269-53/art-5/par-1: 新規則第九条第一項 → 所得税法施行規則 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-9/par-1 · https://japanlaw.org/l/340M50000040011/art-9/par-1
- suppl-4269-53/art-5/par-2: 新規則第九条第二項 → 所得税法施行規則 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-9/par-2 · https://japanlaw.org/l/340M50000040011/art-9/par-2
- suppl-4269-53/art-6/par-1: 新規則第十条第二項 → 所得税法施行規則 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10/par-2 · https://japanlaw.org/l/340M50000040011/art-10/par-2
- suppl-4269-53/art-6/par-2: 新規則第十条第二項第一号 → 所得税法施行規則 第十条第二項第一号 (Article 10, paragraph (2), item (i)), art-10/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-10/par-2/item-1
- suppl-4269-53/art-6/par-2: 番号利用法整備法第十四条 → e-Gov law 425AC0000000028, 第十四条 (Article 14), art-14 — not held in this collection
- suppl-4269-53/art-6/par-2: 第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 · https://japanlaw.org/l/340AC0000000033/art-10/par-1
- suppl-4269-53/art-6/par-2: 行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第五項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/ja/my-number-act/art-2/par-5 · https://japanlaw.org/l/425AC0000000027/art-2/par-5
- suppl-4269-53/art-7/par-1: 新規則第十一条 → 所得税法施行規則 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-11 · https://japanlaw.org/l/340M50000040011/art-11
- suppl-4269-53/art-8/par-1: 新規則第十五条の二 → 所得税法施行規則 第十五条の二 (Article 15-2), art-15-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-15-2 · https://japanlaw.org/l/340M50000040011/art-15-2
- suppl-4269-53/art-8/par-1: 同条第一項 → 所得税法施行規則 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-15-2/par-1 · https://japanlaw.org/l/340M50000040011/art-15-2/par-1
- suppl-4269-53/art-8/par-1: 第二項 → 所得税法施行規則 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-15-2/par-2 · https://japanlaw.org/l/340M50000040011/art-15-2/par-2
- suppl-4269-53/art-9/par-1: 新規則第十六条の二 → 所得税法施行規則 第十六条の二 (Article 16-2), art-16-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2 · https://japanlaw.org/l/340M50000040011/art-16-2
- suppl-4269-53/art-9/par-1: 番号利用法整備法第十四条 → e-Gov law 425AC0000000028, 第十四条 (Article 14), art-14 — not held in this collection
- suppl-4269-53/art-11/par-1: 新規則第十九条第一項 → 所得税法施行規則 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-19/par-1 · https://japanlaw.org/l/340M50000040011/art-19/par-1
- suppl-4269-53/art-12/par-1: 新規則第二十二条 → 所得税法施行規則 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-22 · https://japanlaw.org/l/340M50000040011/art-22
- suppl-4269-53/art-13/par-1: 新規則第二十三条 → 所得税法施行規則 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-23 · https://japanlaw.org/l/340M50000040011/art-23
- suppl-4269-53/art-14/par-1: 新規則第二十四条 → 所得税法施行規則 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-24 · https://japanlaw.org/l/340M50000040011/art-24
- suppl-4269-53/art-15/par-1: 新規則第二十五条 → 所得税法施行規則 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-25 · https://japanlaw.org/l/340M50000040011/art-25
- suppl-4269-53/art-16/par-1: 新規則第二十五条の二 → 所得税法施行規則 第二十五条の二 (Article 25-2), art-25-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-25-2 · https://japanlaw.org/l/340M50000040011/art-25-2
- suppl-4269-53/art-17/par-1: 新規則第二十七条 → 所得税法施行規則 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-27 · https://japanlaw.org/l/340M50000040011/art-27
- suppl-4269-53/art-18/par-1: 新規則第二十九条 → 所得税法施行規則 第二十九条 (Article 29), art-29 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-29 · https://japanlaw.org/l/340M50000040011/art-29
- suppl-4269-53/art-19/par-1: 新規則第三十一条 → 所得税法施行規則 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-31 · https://japanlaw.org/l/340M50000040011/art-31
- suppl-4269-53/art-20/par-1: 新規則第三十二条第二項 → 所得税法施行規則 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-2 · https://japanlaw.org/l/340M50000040011/art-32/par-2
- suppl-4269-53/art-20/par-1: 第四項 → 所得税法施行規則 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-4 · https://japanlaw.org/l/340M50000040011/art-32/par-4
- suppl-4269-53/art-21/par-1: 新規則第三十四条第三項 → 所得税法施行規則 第三十四条第三項 (Article 34, paragraph (3)), art-34/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-3 · https://japanlaw.org/l/340M50000040011/art-34/par-3
- suppl-4269-53/art-22/par-1: 新規則第三十六条の四第二項 → 所得税法施行規則 第三十六条の四第二項 (Article 36-4, paragraph (2)), art-36-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-36-4/par-2 · https://japanlaw.org/l/340M50000040011/art-36-4/par-2
- suppl-4269-53/art-23/par-1: 新規則第三十九条の二第一項 → 所得税法施行規則 第三十九条の二第一項 (Article 39-2, paragraph (1)), art-39-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-39-2/par-1 · https://japanlaw.org/l/340M50000040011/art-39-2/par-1
- suppl-4269-53/art-24/par-1: 新規則第四十条の二 → 所得税法施行規則 第四十条の二 (Article 40-2), art-40-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-2 · https://japanlaw.org/l/340M50000040011/art-40-2
- suppl-4269-53/art-25/par-1: 新規則第四十条の四 → 所得税法施行規則 第四十条の四 (Article 40-4), art-40-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-4 · https://japanlaw.org/l/340M50000040011/art-40-4
- suppl-4269-53/art-26/par-1: 新規則第四十五条 → 所得税法施行規則 第四十五条 (Article 45), art-45 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-45 · https://japanlaw.org/l/340M50000040011/art-45
- suppl-4269-53/art-27/par-1: 新規則第四十六条 → 所得税法施行規則 第四十六条 (Article 46), art-46 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46 · https://japanlaw.org/l/340M50000040011/art-46
- suppl-4269-53/art-28/par-1: 新規則第四十七条 → 所得税法施行規則 第四十七条 (Article 47), art-47 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47 · https://japanlaw.org/l/340M50000040011/art-47
- suppl-4269-53/art-29/par-1: 新規則第四十八条 → 所得税法施行規則 第四十八条 (Article 48), art-48 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-48 · https://japanlaw.org/l/340M50000040011/art-48
- suppl-4269-53/art-30/par-1: 新規則第四十九条 → 所得税法施行規則 第四十九条 (Article 49), art-49 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-49 · https://japanlaw.org/l/340M50000040011/art-49
- suppl-4269-53/art-31/par-1: 新規則第五十条 → 所得税法施行規則 第五十条 (Article 50), art-50 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-50 · https://japanlaw.org/l/340M50000040011/art-50
- suppl-4269-53/art-32/par-1: 新規則第五十一条 → 所得税法施行規則 第五十一条 (Article 51), art-51 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-51 · https://japanlaw.org/l/340M50000040011/art-51
- suppl-4269-53/art-33/par-1: 新規則第五十二条 → 所得税法施行規則 第五十二条 (Article 52), art-52 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52 · https://japanlaw.org/l/340M50000040011/art-52
- suppl-4269-53/art-34/par-1: 新規則第五十四条 → 所得税法施行規則 第五十四条 (Article 54), art-54 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-54 · https://japanlaw.org/l/340M50000040011/art-54
- suppl-4269-53/art-35/par-1: 新規則第五十五条 → 所得税法施行規則 第五十五条 (Article 55), art-55 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55 · https://japanlaw.org/l/340M50000040011/art-55
- suppl-4269-53/art-36/par-1: 新規則第六十六条 → 所得税法施行規則 第六十六条 (Article 66), art-66 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66 · https://japanlaw.org/l/340M50000040011/art-66
- suppl-4269-53/art-37/par-1: 新規則第七十三条第三項 → 所得税法施行規則 第七十三条第三項 (Article 73, paragraph (3)), art-73/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73/par-3 · https://japanlaw.org/l/340M50000040011/art-73/par-3
- suppl-4269-53/art-38/par-1: 新規則第七十四条第三項 → 所得税法施行規則 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74/par-3 · https://japanlaw.org/l/340M50000040011/art-74/par-3
- suppl-4269-53/art-40/par-1: 新規則第七十五条 → 所得税法施行規則 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75 · https://japanlaw.org/l/340M50000040011/art-75
- suppl-4269-53/art-41/par-1: 新規則第七十六条の二第四項 → 所得税法施行規則 第七十六条の二第四項 (Article 76-2, paragraph (4)), art-76-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-4 · https://japanlaw.org/l/340M50000040011/art-76-2/par-4
- suppl-4269-53/art-41/par-1: 新規則第七十七条第二項 → 所得税法施行規則 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77/par-2 · https://japanlaw.org/l/340M50000040011/art-77/par-2
- suppl-4269-53/art-41/par-1: 第七十七条の四第三項 → 所得税法施行規則 第七十七条の四第三項 (Article 77-4, paragraph (3)), art-77-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-4/par-3 · https://japanlaw.org/l/340M50000040011/art-77-4/par-3
- suppl-4269-53/art-42/par-1: 新規則第七十七条第一項 → 所得税法施行規則 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77/par-1 · https://japanlaw.org/l/340M50000040011/art-77/par-1
- suppl-4269-53/art-42/par-1: 第四項 → 所得税法施行規則 第七十七条第四項 (Article 77, paragraph (4)), art-77/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77/par-4 · https://japanlaw.org/l/340M50000040011/art-77/par-4
- suppl-4269-53/art-43/par-1: 新規則第七十七条の四第二項 → 所得税法施行規則 第七十七条の四第二項 (Article 77-4, paragraph (2)), art-77-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-4/par-2 · https://japanlaw.org/l/340M50000040011/art-77-4/par-2
- suppl-4269-53/art-44/par-1: 新規則第七十七条の五第一項 → 所得税法施行規則 第七十七条の五第一項 (Article 77-5, paragraph (1)), art-77-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-5/par-1 · https://japanlaw.org/l/340M50000040011/art-77-5/par-1
- suppl-4269-53/art-45/par-1: 新規則第七十八条 → 所得税法施行規則 第七十八条 (Article 78), art-78 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-78 · https://japanlaw.org/l/340M50000040011/art-78
- suppl-4269-53/art-46/par-1: 新規則第七十九条 → 所得税法施行規則 第七十九条 (Article 79), art-79 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-79 · https://japanlaw.org/l/340M50000040011/art-79
- suppl-4269-53/art-47/par-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律第十七条第一項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/my-number-act/art-17/par-1 · https://japanlaw.org/l/425AC0000000027/art-17/par-1
- suppl-4269-53/art-47/par-1: 同法第二条第七項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — https://japanlaw.org/ja/my-number-act/art-2/par-7 · https://japanlaw.org/l/425AC0000000027/art-2/par-7
- suppl-4269-53/art-47/par-1: 所得税法施行規則第八十一条の六第二項 → 所得税法施行規則 第八十一条の六第二項 (Article 81-6, paragraph (2)), art-81-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2
- suppl-4269-53/art-48/par-1: 所得税法施行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-4269-53/art-48/par-1: 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-4269-53/art-48/par-1: 第三項第一号 → 所得税法施行規則 第八十一条の六第三項第一号 (Article 81-6, paragraph (3), item (i)), art-81-6/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-3/item-1
- suppl-4269-53/art-48/par-1: 第三号 → 所得税法施行規則 第八十一条の六第三項第三号 (Article 81-6, paragraph (3), item (iii)), art-81-6/par-3/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-3/item-3 · https://japanlaw.org/l/340M50000040011/art-81-6/par-3/item-3
- suppl-4269-53/art-49/par-1: 新規則第八十一条の七第二項 → 所得税法施行規則 第八十一条の七第三項 (Article 81-7, paragraph (3)), art-81-7/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-3 · https://japanlaw.org/l/340M50000040011/art-81-7/par-3
- suppl-4269-53/art-49/par-2: 所得税法施行規則第八十一条の七第三項第一号 → 所得税法施行規則 第八十一条の七第四項第一号 (Article 81-7, paragraph (4), item (i)), art-81-7/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4/item-1
- suppl-4269-53/art-49/par-2: この項 → 所得税法施行規則 附則第四十九条第二項 (Supplementary Provisions, Article 49, paragraph (2)), suppl-4269-53/art-49/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-2
- suppl-4269-53/art-49/par-2: 次項 → 所得税法施行規則 附則第四十九条第三項 (Supplementary Provisions, Article 49, paragraph (3)), suppl-4269-53/art-49/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-3
- suppl-4269-53/art-49/par-2: 附則第五十一条 → 所得税法施行規則 附則第五十一条 (Supplementary Provisions, Article 51), suppl-4269-53/art-51 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51
- suppl-4269-53/art-49/par-2: 第五十四条から第五十九条まで → 所得税法施行規則 附則第五十四条 (Supplementary Provisions, Article 54), suppl-4269-53/art-54 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54
- suppl-4269-53/art-49/par-2: 第五十四条から第五十九条まで → 所得税法施行規則 附則第五十五条 (Supplementary Provisions, Article 55), suppl-4269-53/art-55 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-55 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-55
- suppl-4269-53/art-49/par-2: 第五十四条から第五十九条まで → 所得税法施行規則 附則第五十六条 (Supplementary Provisions, Article 56), suppl-4269-53/art-56 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-56 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-56
- suppl-4269-53/art-49/par-2: 第五十四条から第五十九条まで → 所得税法施行規則 附則第五十七条 (Supplementary Provisions, Article 57), suppl-4269-53/art-57 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-57 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-57
- suppl-4269-53/art-49/par-2: 第五十四条から第五十九条まで → 所得税法施行規則 附則第五十八条 (Supplementary Provisions, Article 58), suppl-4269-53/art-58 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-58 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-58
- suppl-4269-53/art-49/par-2: 第五十四条から第五十九条まで → 所得税法施行規則 附則第五十九条 (Supplementary Provisions, Article 59), suppl-4269-53/art-59 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-59 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-59
- suppl-4269-53/art-49/par-2: 番号利用法整備法第八条第三項 → e-Gov law 425AC0000000028, 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — not held in this collection
- suppl-4269-53/art-49/par-2: 前項 → 所得税法施行規則 附則第四十九条第一項 (Supplementary Provisions, Article 49, paragraph (1)), suppl-4269-53/art-49/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-1
- suppl-4269-53/art-49/par-2: 所得税法施行規則第八十一条の七第三項 → 所得税法施行規則 第八十一条の七第四項 (Article 81-7, paragraph (4)), art-81-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-4 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4
- suppl-4269-53/art-49/par-3: 前項 → 所得税法施行規則 附則第四十九条第二項 (Supplementary Provisions, Article 49, paragraph (2)), suppl-4269-53/art-49/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-2
- suppl-4269-53/art-49/par-3: この項 → 所得税法施行規則 附則第四十九条第三項 (Supplementary Provisions, Article 49, paragraph (3)), suppl-4269-53/art-49/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-3
- suppl-4269-53/art-49/par-4: 新規則第八十一条の七第三項 → 所得税法施行規則 第八十一条の七第四項 (Article 81-7, paragraph (4)), art-81-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-4 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4
- suppl-4269-53/art-50/par-1: この条 → 所得税法施行規則 附則第五十条 (Supplementary Provisions, Article 50), suppl-4269-53/art-50 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50
- suppl-4269-53/art-50/par-3: 前項 → 所得税法施行規則 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-4269-53/art-50/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-2
- suppl-4269-53/art-50/par-4: 第二項 → 所得税法施行規則 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-4269-53/art-50/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-2
- suppl-4269-53/art-50/par-5: 第一項 → 所得税法施行規則 附則第五十条第一項 (Supplementary Provisions, Article 50, paragraph (1)), suppl-4269-53/art-50/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-1
- suppl-4269-53/art-50/par-5: 第三項 → 所得税法施行規則 附則第五十条第三項 (Supplementary Provisions, Article 50, paragraph (3)), suppl-4269-53/art-50/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-3
- suppl-4269-53/art-50/par-5: 郵政民営化法（平成十七年法律第九十七号）第九十四条 → e-Gov law 417AC0000000097, 第九十四条 (Article 94), art-94 — not held in this collection
- suppl-4269-53/art-50/par-5: この項 → 所得税法施行規則 附則第五十条第五項 (Supplementary Provisions, Article 50, paragraph (5)), suppl-4269-53/art-50/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-5
- suppl-4269-53/art-51/par-1: 新規則第八十一条の九 → 所得税法施行規則 第八十一条の九 (Article 81-9), art-81-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-9 · https://japanlaw.org/l/340M50000040011/art-81-9
- suppl-4269-53/art-51/par-1: 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-4269-53/art-51/par-1: 第八十一条の十二 → 所得税法施行規則 第八十一条の十二 (Article 81-12), art-81-12 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-12 · https://japanlaw.org/l/340M50000040011/art-81-12
- suppl-4269-53/art-51/par-1: この条 → 所得税法施行規則 附則第五十一条 (Supplementary Provisions, Article 51), suppl-4269-53/art-51 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51
- suppl-4269-53/art-51/par-2: 新規則第八十一条の九 → 所得税法施行規則 第八十一条の九 (Article 81-9), art-81-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-9 · https://japanlaw.org/l/340M50000040011/art-81-9
- suppl-4269-53/art-51/par-2: 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-4269-53/art-51/par-2: 第八十一条の十二 → 所得税法施行規則 第八十一条の十二 (Article 81-12), art-81-12 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-12 · https://japanlaw.org/l/340M50000040011/art-81-12
- suppl-4269-53/art-51/par-3: この項 → 所得税法施行規則 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-4269-53/art-51/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3
- suppl-4269-53/art-51/par-3: この条 → 所得税法施行規則 附則第五十一条 (Supplementary Provisions, Article 51), suppl-4269-53/art-51 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51
- suppl-4269-53/art-51/par-3: 次条 → 所得税法施行規則 附則第五十二条 (Supplementary Provisions, Article 52), suppl-4269-53/art-52 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-52 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-52
- suppl-4269-53/art-51/par-3: 前項 → 所得税法施行規則 附則第五十一条第二項 (Supplementary Provisions, Article 51, paragraph (2)), suppl-4269-53/art-51/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-2
- suppl-4269-53/art-51/par-3: 所得税法施行規則第八十一条の九第三項 → 所得税法施行規則 第八十一条の九第三項 (Article 81-9, paragraph (3)), art-81-9/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-9/par-3 · https://japanlaw.org/l/340M50000040011/art-81-9/par-3
- suppl-4269-53/art-51/par-4: 前項 → 所得税法施行規則 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-4269-53/art-51/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3
- suppl-4269-53/art-51/par-4: この条 → 所得税法施行規則 附則第五十一条 (Supplementary Provisions, Article 51), suppl-4269-53/art-51 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51
- suppl-4269-53/art-51/par-5: 前項 → 所得税法施行規則 附則第五十一条第四項 (Supplementary Provisions, Article 51, paragraph (4)), suppl-4269-53/art-51/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-4
- suppl-4269-53/art-51/par-6: 第四項 → 所得税法施行規則 附則第五十一条第四項 (Supplementary Provisions, Article 51, paragraph (4)), suppl-4269-53/art-51/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-4
- suppl-4269-53/art-51/par-7: 第五項 → 所得税法施行規則 附則第五十一条第五項 (Supplementary Provisions, Article 51, paragraph (5)), suppl-4269-53/art-51/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-5
- suppl-4269-53/art-51/par-8: 第五項 → 所得税法施行規則 附則第五十一条第五項 (Supplementary Provisions, Article 51, paragraph (5)), suppl-4269-53/art-51/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-5
- suppl-4269-53/art-51/par-8: 第六項 → 所得税法施行規則 附則第五十一条第六項 (Supplementary Provisions, Article 51, paragraph (6)), suppl-4269-53/art-51/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-6
- suppl-4269-53/art-51/par-8: 前項 → 所得税法施行規則 附則第五十一条第七項 (Supplementary Provisions, Article 51, paragraph (7)), suppl-4269-53/art-51/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-7
- suppl-4269-53/art-51/par-8: 前条第五項 → 所得税法施行規則 附則第五十条第五項 (Supplementary Provisions, Article 50, paragraph (5)), suppl-4269-53/art-50/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-5
- suppl-4269-53/art-51/par-9: 第五項 → 所得税法施行規則 附則第五十一条第五項 (Supplementary Provisions, Article 51, paragraph (5)), suppl-4269-53/art-51/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-5
- suppl-4269-53/art-52/par-1: 新規則第八十一条の十一第二項 → 所得税法施行規則 第八十一条の十一第三項 (Article 81-11, paragraph (3)), art-81-11/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-11/par-3 · https://japanlaw.org/l/340M50000040011/art-81-11/par-3
- suppl-4269-53/art-52/par-2: この項 → 所得税法施行規則 附則第五十二条第二項 (Supplementary Provisions, Article 52, paragraph (2)), suppl-4269-53/art-52/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-52/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-52/par-2
- suppl-4269-53/art-52/par-2: 前項 → 所得税法施行規則 附則第五十二条第一項 (Supplementary Provisions, Article 52, paragraph (1)), suppl-4269-53/art-52/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-52/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-52/par-1
- suppl-4269-53/art-52/par-2: 所得税法施行規則第八十一条の十一第三項 → 所得税法施行規則 第八十一条の十一第四項 (Article 81-11, paragraph (4)), art-81-11/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-11/par-4 · https://japanlaw.org/l/340M50000040011/art-81-11/par-4
- suppl-4269-53/art-52/par-3: 前項 → 所得税法施行規則 附則第五十二条第二項 (Supplementary Provisions, Article 52, paragraph (2)), suppl-4269-53/art-52/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-52/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-52/par-2
- suppl-4269-53/art-52/par-3: この項 → 所得税法施行規則 附則第五十二条第三項 (Supplementary Provisions, Article 52, paragraph (3)), suppl-4269-53/art-52/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-52/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-52/par-3
- suppl-4269-53/art-52/par-4: 新規則第八十一条の十一第三項 → 所得税法施行規則 第八十一条の十一第四項 (Article 81-11, paragraph (4)), art-81-11/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-11/par-4 · https://japanlaw.org/l/340M50000040011/art-81-11/par-4
- suppl-4269-53/art-53/par-1: 新規則第八十一条の十七第一項 → 所得税法施行規則 第八十一条の十七第一項 (Article 81-17, paragraph (1)), art-81-17/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-17/par-1 · https://japanlaw.org/l/340M50000040011/art-81-17/par-1
- suppl-4269-53/art-53/par-1: 第三項 → 所得税法施行規則 第八十一条の十七第四項 (Article 81-17, paragraph (4)), art-81-17/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-17/par-4 · https://japanlaw.org/l/340M50000040011/art-81-17/par-4
- suppl-4269-53/art-54/par-1: 新規則第八十一条の二十一第一項 → 所得税法施行規則 第八十一条の二十一第二項 (Article 81-21, paragraph (2)), art-81-21/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-21/par-2 · https://japanlaw.org/l/340M50000040011/art-81-21/par-2
- suppl-4269-53/art-54/par-1: 新規則第八十一条の二十六 → 所得税法施行規則 第八十一条の二十六 (Article 81-26), art-81-26 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-26 · https://japanlaw.org/l/340M50000040011/art-81-26
- suppl-4269-53/art-54/par-1: 第八十一条の三十 → 所得税法施行規則 第八十一条の三十 (Article 81-30), art-81-30 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-30 · https://japanlaw.org/l/340M50000040011/art-81-30
- suppl-4269-53/art-54/par-2: この項 → 所得税法施行規則 附則第五十四条第二項 (Supplementary Provisions, Article 54, paragraph (2)), suppl-4269-53/art-54/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-2
- suppl-4269-53/art-54/par-2: 所得税法施行規則第八十一条の二十一第二項 → 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-4269-53/art-54/par-2: 次項 → 所得税法施行規則 附則第五十四条第三項 (Supplementary Provisions, Article 54, paragraph (3)), suppl-4269-53/art-54/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-3
- suppl-4269-53/art-54/par-2: 前項 → 所得税法施行規則 附則第五十四条第一項 (Supplementary Provisions, Article 54, paragraph (1)), suppl-4269-53/art-54/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-1
- suppl-4269-53/art-54/par-3: 前項 → 所得税法施行規則 附則第五十四条第二項 (Supplementary Provisions, Article 54, paragraph (2)), suppl-4269-53/art-54/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-2
- suppl-4269-53/art-54/par-3: この項 → 所得税法施行規則 附則第五十四条第三項 (Supplementary Provisions, Article 54, paragraph (3)), suppl-4269-53/art-54/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-3
- suppl-4269-53/art-54/par-4: 新規則第八十一条の二十一第二項 → 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-4269-53/art-54/par-4: 新規則第八十一条の二十六 → 所得税法施行規則 第八十一条の二十六 (Article 81-26), art-81-26 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-26 · https://japanlaw.org/l/340M50000040011/art-81-26
- suppl-4269-53/art-54/par-4: 第八十一条の三十 → 所得税法施行規則 第八十一条の三十 (Article 81-30), art-81-30 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-30 · https://japanlaw.org/l/340M50000040011/art-81-30
- suppl-4269-53/art-55/par-1: 前条第二項 → 所得税法施行規則 附則第五十四条第二項 (Supplementary Provisions, Article 54, paragraph (2)), suppl-4269-53/art-54/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-2
- suppl-4269-53/art-55/par-1: 第三項 → 所得税法施行規則 附則第五十四条第三項 (Supplementary Provisions, Article 54, paragraph (3)), suppl-4269-53/art-54/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-3
- suppl-4269-53/art-55/par-1: 所得税法施行規則第八十一条の二十一第二項 → 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-4269-53/art-55/par-1: 所得税法施行規則第八十一条の二十六 → 所得税法施行規則 第八十一条の二十六 (Article 81-26), art-81-26 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-26 · https://japanlaw.org/l/340M50000040011/art-81-26
- suppl-4269-53/art-56/par-1: 附則第五十四条第二項 → 所得税法施行規則 附則第五十四条第二項 (Supplementary Provisions, Article 54, paragraph (2)), suppl-4269-53/art-54/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-2
- suppl-4269-53/art-56/par-1: 第三項 → 所得税法施行規則 附則第五十四条第三項 (Supplementary Provisions, Article 54, paragraph (3)), suppl-4269-53/art-54/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-3
- suppl-4269-53/art-56/par-1: 所得税法施行規則第八十一条の二十一第二項 → 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-4269-53/art-56/par-1: 所得税法施行規則第八十一条の三十 → 所得税法施行規則 第八十一条の三十 (Article 81-30), art-81-30 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-30 · https://japanlaw.org/l/340M50000040011/art-81-30
- suppl-4269-53/art-57/par-1: 新規則第八十一条の三十四第一項 → 所得税法施行規則 第八十一条の三十四第二項 (Article 81-34, paragraph (2)), art-81-34/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-34/par-2 · https://japanlaw.org/l/340M50000040011/art-81-34/par-2
- suppl-4269-53/art-57/par-2: この項 → 所得税法施行規則 附則第五十七条第二項 (Supplementary Provisions, Article 57, paragraph (2)), suppl-4269-53/art-57/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-57/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-57/par-2
- suppl-4269-53/art-57/par-2: 所得税法施行規則第八十一条の三十四第二項 → 所得税法施行規則 第八十一条の三十四第三項 (Article 81-34, paragraph (3)), art-81-34/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-34/par-3 · https://japanlaw.org/l/340M50000040011/art-81-34/par-3
- suppl-4269-53/art-57/par-2: 次項 → 所得税法施行規則 附則第五十七条第三項 (Supplementary Provisions, Article 57, paragraph (3)), suppl-4269-53/art-57/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-57/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-57/par-3
- suppl-4269-53/art-57/par-2: 前項 → 所得税法施行規則 附則第五十七条第一項 (Supplementary Provisions, Article 57, paragraph (1)), suppl-4269-53/art-57/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-57/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-57/par-1
- suppl-4269-53/art-57/par-3: 前項 → 所得税法施行規則 附則第五十七条第二項 (Supplementary Provisions, Article 57, paragraph (2)), suppl-4269-53/art-57/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-57/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-57/par-2
- suppl-4269-53/art-57/par-3: この項 → 所得税法施行規則 附則第五十七条第三項 (Supplementary Provisions, Article 57, paragraph (3)), suppl-4269-53/art-57/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-57/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-57/par-3
- suppl-4269-53/art-57/par-4: 新規則第八十一条の三十四第二項 → 所得税法施行規則 第八十一条の三十四第三項 (Article 81-34, paragraph (3)), art-81-34/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-34/par-3 · https://japanlaw.org/l/340M50000040011/art-81-34/par-3
- suppl-4269-53/art-58/par-1: 新規則第八十一条の三十六第三項 → 所得税法施行規則 第八十一条の三十六第四項 (Article 81-36, paragraph (4)), art-81-36/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-4 · https://japanlaw.org/l/340M50000040011/art-81-36/par-4
- suppl-4269-53/art-58/par-2: この項 → 所得税法施行規則 附則第五十八条第二項 (Supplementary Provisions, Article 58, paragraph (2)), suppl-4269-53/art-58/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-58/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-58/par-2
- suppl-4269-53/art-58/par-2: 所得税法施行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-4269-53/art-58/par-2: 次項 → 所得税法施行規則 附則第五十八条第三項 (Supplementary Provisions, Article 58, paragraph (3)), suppl-4269-53/art-58/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-58/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-58/par-3
- suppl-4269-53/art-58/par-2: 前項 → 所得税法施行規則 附則第五十八条第一項 (Supplementary Provisions, Article 58, paragraph (1)), suppl-4269-53/art-58/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-58/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-58/par-1
- suppl-4269-53/art-58/par-3: 前項 → 所得税法施行規則 附則第五十八条第二項 (Supplementary Provisions, Article 58, paragraph (2)), suppl-4269-53/art-58/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-58/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-58/par-2
- suppl-4269-53/art-58/par-3: この項 → 所得税法施行規則 附則第五十八条第三項 (Supplementary Provisions, Article 58, paragraph (3)), suppl-4269-53/art-58/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-58/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-58/par-3
- suppl-4269-53/art-58/par-4: 新規則第八十一条の三十六第四項 → 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
- suppl-4269-53/art-59/par-1: 新規則第八十一条の三十九第一項 → 所得税法施行規則 第八十一条の三十九第二項 (Article 81-39, paragraph (2)), art-81-39/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-39/par-2 · https://japanlaw.org/l/340M50000040011/art-81-39/par-2
- suppl-4269-53/art-59/par-2: この項 → 所得税法施行規則 附則第五十九条第二項 (Supplementary Provisions, Article 59, paragraph (2)), suppl-4269-53/art-59/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-59/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-59/par-2
- suppl-4269-53/art-59/par-2: 所得税法施行規則第八十一条の三十九第二項 → 所得税法施行規則 第八十一条の三十九第三項 (Article 81-39, paragraph (3)), art-81-39/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-39/par-3 · https://japanlaw.org/l/340M50000040011/art-81-39/par-3
- suppl-4269-53/art-59/par-2: 次項 → 所得税法施行規則 附則第五十九条第三項 (Supplementary Provisions, Article 59, paragraph (3)), suppl-4269-53/art-59/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-59/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-59/par-3
- suppl-4269-53/art-59/par-2: 前項 → 所得税法施行規則 附則第五十九条第一項 (Supplementary Provisions, Article 59, paragraph (1)), suppl-4269-53/art-59/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-59/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-59/par-1
- suppl-4269-53/art-59/par-3: 前項 → 所得税法施行規則 附則第五十九条第二項 (Supplementary Provisions, Article 59, paragraph (2)), suppl-4269-53/art-59/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-59/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-59/par-2
- suppl-4269-53/art-59/par-3: この項 → 所得税法施行規則 附則第五十九条第三項 (Supplementary Provisions, Article 59, paragraph (3)), suppl-4269-53/art-59/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-59/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-59/par-3
- suppl-4269-53/art-59/par-4: 新規則第八十一条の三十九第二項 → 所得税法施行規則 第八十一条の三十九第三項 (Article 81-39, paragraph (3)), art-81-39/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-39/par-3 · https://japanlaw.org/l/340M50000040011/art-81-39/par-3
- suppl-4269-53/art-60/par-1: 新規則第八十二条第一項 → 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-4269-53/art-60/par-1: 第八十三条第一項 → 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-4269-53/art-60/par-2: 所得税法施行規則第八十二条第一項 → 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-4269-53/art-60/par-2: 第八十三条第一項 → 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-4269-53/art-60/par-2: 次項 → 所得税法施行規則 附則第六十条第三項 (Supplementary Provisions, Article 60, paragraph (3)), suppl-4269-53/art-60/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-60/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60/par-3
- suppl-4269-53/art-60/par-3: 附則第五十一条第三項 → 所得税法施行規則 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-4269-53/art-51/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3
- suppl-4269-53/art-60/par-3: 所得税法施行規則第八十二条第一項 → 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-4269-53/art-60/par-3: 第八十三条第一項 → 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-4269-53/art-61/par-1: 新規則第八十四条第一項 → 所得税法施行規則 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84/par-1 · https://japanlaw.org/l/340M50000040011/art-84/par-1
- suppl-4269-53/art-62/par-1: 新規則第八十四条の二第一項 → 所得税法施行規則 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-1 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1
- suppl-4269-53/art-63/par-1: 新規則第八十五条第一項 → 所得税法施行規則 第八十五条第一項 (Article 85, paragraph (1)), art-85/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85/par-1 · https://japanlaw.org/l/340M50000040011/art-85/par-1
- suppl-4269-53/art-64/par-1: 新規則第八十六条第一項 → 所得税法施行規則 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1 · https://japanlaw.org/l/340M50000040011/art-86/par-1
- suppl-4269-53/art-65/par-1: 新規則第八十七条第一項 → 所得税法施行規則 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-87/par-1 · https://japanlaw.org/l/340M50000040011/art-87/par-1
- suppl-4269-53/art-66/par-1: 新規則第八十八条第一項 → 所得税法施行規則 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-88/par-1 · https://japanlaw.org/l/340M50000040011/art-88/par-1
- suppl-4269-53/art-67/par-1: 新規則第八十九条第一項 → 所得税法施行規則 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-89/par-1 · https://japanlaw.org/l/340M50000040011/art-89/par-1
- suppl-4269-53/art-67/par-1: 第二項 → 所得税法施行規則 第八十九条第二項 (Article 89, paragraph (2)), art-89/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-89/par-2 · https://japanlaw.org/l/340M50000040011/art-89/par-2
- suppl-4269-53/art-68/par-1: 新規則第九十条第一項 → 所得税法施行規則 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90/par-1 · https://japanlaw.org/l/340M50000040011/art-90/par-1
- suppl-4269-53/art-68/par-1: 第二項 → 所得税法施行規則 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90/par-2 · https://japanlaw.org/l/340M50000040011/art-90/par-2
- suppl-4269-53/art-69/par-1: 新規則第九十条の二第一項 → 所得税法施行規則 第九十条の二第一項 (Article 90-2, paragraph (1)), art-90-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1
- suppl-4269-53/art-69/par-1: 第二項 → 所得税法施行規則 第九十条の二第二項 (Article 90-2, paragraph (2)), art-90-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-2 · https://japanlaw.org/l/340M50000040011/art-90-2/par-2
- suppl-4269-53/art-69/par-2: 所得税法施行規則第九十条の二第一項 → 所得税法施行規則 第九十条の二第一項 (Article 90-2, paragraph (1)), art-90-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1
- suppl-4269-53/art-69/par-2: 第一号 → 所得税法施行規則 第九十条の二第一項第一号 (Article 90-2, paragraph (1), item (i)), art-90-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-1
- suppl-4269-53/art-69/par-3: 所得税法施行規則第九十条の二第一項 → 所得税法施行規則 第九十条の二第一項 (Article 90-2, paragraph (1)), art-90-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1
- suppl-4269-53/art-69/par-3: 同条第二項 → 所得税法施行規則 第九十条の二第二項 (Article 90-2, paragraph (2)), art-90-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-2 · https://japanlaw.org/l/340M50000040011/art-90-2/par-2
- suppl-4269-53/art-69/par-3: この項 → 所得税法施行規則 附則第六十九条第三項 (Supplementary Provisions, Article 69, paragraph (3)), suppl-4269-53/art-69/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-3
- suppl-4269-53/art-69/par-3: 第二号 → 所得税法施行規則 第九十条の二第一項第二号 (Article 90-2, paragraph (1), item (ii)), art-90-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-90-2/par-1/item-2
- suppl-4269-53/art-69/par-3: 同条第二項第一号 → 所得税法施行規則 第九十条の二第二項第一号 (Article 90-2, paragraph (2), item (i)), art-90-2/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-90-2/par-2/item-1
- suppl-4269-53/art-69/par-3/item-2: 附則第五十一条第三項 → 所得税法施行規則 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-4269-53/art-51/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3
- suppl-4269-53/art-69/par-3/item-4: 附則第五十一条第三項 → 所得税法施行規則 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-4269-53/art-51/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3
- suppl-4269-53/art-70/par-1: 新規則第九十条の三第一項 → 所得税法施行規則 第九十条の三第一項 (Article 90-3, paragraph (1)), art-90-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-3/par-1 · https://japanlaw.org/l/340M50000040011/art-90-3/par-1
- suppl-4269-53/art-70/par-1: 次項 → 所得税法施行規則 附則第七十条第二項 (Supplementary Provisions, Article 70, paragraph (2)), suppl-4269-53/art-70/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2
- suppl-4269-53/art-70/par-2: 所得税法施行規則第九十条の三第一項 → 所得税法施行規則 第九十条の三第一項 (Article 90-3, paragraph (1)), art-90-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-3/par-1 · https://japanlaw.org/l/340M50000040011/art-90-3/par-1
- suppl-4269-53/art-70/par-2: 同項第一号 → 所得税法施行規則 第九十条の三第一項第一号 (Article 90-3, paragraph (1), item (i)), art-90-3/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-3/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90-3/par-1/item-1
- suppl-4269-53/art-70/par-2/item-1: 投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- suppl-4269-53/art-70/par-2/item-1: 次号 → 所得税法施行規則 附則第七十条第二項第二号 (Supplementary Provisions, Article 70, paragraph (2), item (ii)), suppl-4269-53/art-70/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-2
- suppl-4269-53/art-70/par-2/item-2: 附則第五十一条第三項 → 所得税法施行規則 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-4269-53/art-51/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3
- suppl-4269-53/art-70/par-2/item-4: 附則第五十一条第三項 → 所得税法施行規則 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-4269-53/art-51/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3
- suppl-4269-53/art-71/par-1: 新規則第九十条の四第一項 → 所得税法施行規則 第九十条の四第一項 (Article 90-4, paragraph (1)), art-90-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4/par-1 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1
- suppl-4269-53/art-71/par-2: 所得税法施行規則第九十条の四第一項 → 所得税法施行規則 第九十条の四第一項 (Article 90-4, paragraph (1)), art-90-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4/par-1 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1
- suppl-4269-53/art-71/par-2: 同項第一号 → 所得税法施行規則 第九十条の四第一項第一号 (Article 90-4, paragraph (1), item (i)), art-90-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90-4/par-1/item-1
- suppl-4269-53/art-72/par-1: 新規則第九十条の五 → 所得税法施行規則 第九十条の五 (Article 90-5), art-90-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5 · https://japanlaw.org/l/340M50000040011/art-90-5
- suppl-4269-53/art-72/par-2: 所得税法施行規則第九十条の五 → 所得税法施行規則 第九十条の五 (Article 90-5), art-90-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5 · https://japanlaw.org/l/340M50000040011/art-90-5
- suppl-4269-53/art-72/par-2: 同条第一号 → 所得税法施行規則 第九十条の五第一項第一号 (Article 90-5, paragraph (1), item (i)), art-90-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-1
- suppl-4269-53/art-72/par-2: 第二号 → 所得税法施行規則 第九十条の五第一項第二号 (Article 90-5, paragraph (1), item (ii)), art-90-5/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-2
- suppl-4269-53/art-72/par-2: 第三号 → 所得税法施行規則 第九十条の五第一項第四号 (Article 90-5, paragraph (1), item (iv)), art-90-5/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-4
- suppl-4269-53/art-73/par-1: 新規則第九十条の六 → 所得税法施行規則 第九十条の六 (Article 90-6), art-90-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-6 · https://japanlaw.org/l/340M50000040011/art-90-6
- suppl-4269-53/art-73/par-2: 所得税法施行規則第九十条の六 → 所得税法施行規則 第九十条の六 (Article 90-6), art-90-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-6 · https://japanlaw.org/l/340M50000040011/art-90-6
- suppl-4269-53/art-73/par-2: 同条第一号 → 所得税法施行規則 第九十条の六第一項第一号 (Article 90-6, paragraph (1), item (i)), art-90-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-90-6/par-1/item-1
- suppl-4269-53/art-74/par-1: 新規則第九十三条第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1
- suppl-4269-53/art-74/par-2: 新規則第九十三条第三項 → 所得税法施行規則 第九十三条第三項 (Article 93, paragraph (3)), art-93/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-3 · https://japanlaw.org/l/340M50000040011/art-93/par-3
- suppl-4269-53/art-74/par-2: 新規則第九十四条第三項 → 所得税法施行規則 第九十四条第二項 (Article 94, paragraph (2)), art-94/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-2 · https://japanlaw.org/l/340M50000040011/art-94/par-2
- suppl-4269-53/art-74/par-2: 第九十四条の二第三項 → 所得税法施行規則 第九十四条の二第三項 (Article 94-2, paragraph (3)), art-94-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94-2/par-3 · https://japanlaw.org/l/340M50000040011/art-94-2/par-3
- suppl-4269-53/art-74/par-2: この項 → 所得税法施行規則 附則第七十四条第二項 (Supplementary Provisions, Article 74, paragraph (2)), suppl-4269-53/art-74/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-74/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-74/par-2
- suppl-4269-53/art-75/par-1: 新規則第九十四条第一項 → 所得税法施行規則 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-1 · https://japanlaw.org/l/340M50000040011/art-94/par-1
- suppl-4269-53/art-76/par-1: 新規則第九十四条の二第一項 → 所得税法施行規則 第九十四条の二第一項 (Article 94-2, paragraph (1)), art-94-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94-2/par-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1
- suppl-4269-53/art-77/par-1: 新規則第九十六条第一項 → 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-4269-53/art-78/par-1: 新規則第九十六条の二第一項 → 所得税法施行規則 第九十六条の二第一項 (Article 96-2, paragraph (1)), art-96-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96-2/par-1 · https://japanlaw.org/l/340M50000040011/art-96-2/par-1
- suppl-4269-53/art-79/par-1: 新規則第九十七条第一項 → 所得税法施行規則 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-1 · https://japanlaw.org/l/340M50000040011/art-97/par-1
- suppl-4269-53/art-79/par-2: 新規則第九十七条第五項 → 所得税法施行規則 第九十七条第五項 (Article 97, paragraph (5)), art-97/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97/par-5 · https://japanlaw.org/l/340M50000040011/art-97/par-5
- suppl-4269-53/art-80/par-1: 新規則第九十七条の二第一項 → 所得税法施行規則 第九十七条の二第一項 (Article 97-2, paragraph (1)), art-97-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-2/par-1 · https://japanlaw.org/l/340M50000040011/art-97-2/par-1
- suppl-4269-53/art-81/par-1: 新規則第九十七条の三第一項 → 所得税法施行規則 第九十七条の三第一項 (Article 97-3, paragraph (1)), art-97-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3/par-1 · https://japanlaw.org/l/340M50000040011/art-97-3/par-1
- suppl-4269-53/art-82/par-1: 新規則第九十七条の三の二第一項 → 所得税法施行規則 第九十七条の三の二第一項 (Article 97-3-2, paragraph (1)), art-97-3-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3-2/par-1 · https://japanlaw.org/l/340M50000040011/art-97-3-2/par-1
- suppl-4269-53/art-83/par-1: 新規則第九十七条の四第五項 → 所得税法施行規則 第九十七条の四第六項 (Article 97-4, paragraph (6)), art-97-4/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-4/par-6 · https://japanlaw.org/l/340M50000040011/art-97-4/par-6
- suppl-4269-53/art-85/par-1: 新規則第九十九条 → 所得税法施行規則 第九十九条 (Article 99), art-99 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-99 · https://japanlaw.org/l/340M50000040011/art-99
- suppl-4269-53/art-86/par-1: 新規則第百三条 → 所得税法施行規則 第百三条 (Article 103), art-103 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-103 · https://japanlaw.org/l/340M50000040011/art-103
- suppl-4269-53/art-87/par-1: 附則第四十九条第二項 → 所得税法施行規則 附則第四十九条第二項 (Supplementary Provisions, Article 49, paragraph (2)), suppl-4269-53/art-49/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-2
- suppl-4269-53/art-87/par-1: 附則第五十四条第二項 → 所得税法施行規則 附則第五十四条第二項 (Supplementary Provisions, Article 54, paragraph (2)), suppl-4269-53/art-54/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-2
- suppl-4269-53/art-87/par-1: 附則第五十五条 → 所得税法施行規則 附則第五十五条 (Supplementary Provisions, Article 55), suppl-4269-53/art-55 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-55 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-55
- suppl-4269-53/art-87/par-1: 附則第五十六条 → 所得税法施行規則 附則第五十六条 (Supplementary Provisions, Article 56), suppl-4269-53/art-56 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-56 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-56
- suppl-4269-53/art-87/par-1: 附則第五十七条第二項 → 所得税法施行規則 附則第五十七条第二項 (Supplementary Provisions, Article 57, paragraph (2)), suppl-4269-53/art-57/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-57/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-57/par-2
- suppl-4269-53/art-87/par-1: 附則第五十八条第二項 → 所得税法施行規則 附則第五十八条第二項 (Supplementary Provisions, Article 58, paragraph (2)), suppl-4269-53/art-58/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-58/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-58/par-2
- suppl-4269-53/art-87/par-1: 附則第五十九条第二項 → 所得税法施行規則 附則第五十九条第二項 (Supplementary Provisions, Article 59, paragraph (2)), suppl-4269-53/art-59/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-59/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-59/par-2
- suppl-4269-53/art-87/par-1: この項 → 所得税法施行規則 附則第八十七条第一項 (Supplementary Provisions, Article 87, paragraph (1)), suppl-4269-53/art-87/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-1
- suppl-4269-53/art-87/par-1: 国税通則法（昭和三十七年法律第六十六号）第七十四条の十三の四第二項 → 国税通則法 第七十四条の十三の四第二項 (Article 74-13-4, paragraph (2)), art-74-13-4/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13-4/par-2 · https://japanlaw.org/l/337AC0000000066/art-74-13-4/par-2
- suppl-4269-53/art-87/par-1: この条 → 所得税法施行規則 附則第八十七条 (Supplementary Provisions, Article 87), suppl-4269-53/art-87 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87
- suppl-4269-53/art-87/par-1: 附則第四十九条第三項 → 所得税法施行規則 附則第四十九条第三項 (Supplementary Provisions, Article 49, paragraph (3)), suppl-4269-53/art-49/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-3
- suppl-4269-53/art-87/par-1: 第五十四条第三項 → 所得税法施行規則 附則第五十四条第三項 (Supplementary Provisions, Article 54, paragraph (3)), suppl-4269-53/art-54/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-3
- suppl-4269-53/art-87/par-1: 第五十七条第三項 → 所得税法施行規則 附則第五十七条第三項 (Supplementary Provisions, Article 57, paragraph (3)), suppl-4269-53/art-57/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-57/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-57/par-3
- suppl-4269-53/art-87/par-1: 第五十八条第三項 → 所得税法施行規則 附則第五十八条第三項 (Supplementary Provisions, Article 58, paragraph (3)), suppl-4269-53/art-58/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-58/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-58/par-3
- suppl-4269-53/art-87/par-1: 第五十九条第三項 → 所得税法施行規則 附則第五十九条第三項 (Supplementary Provisions, Article 59, paragraph (3)), suppl-4269-53/art-59/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-59/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-59/par-3
- suppl-4269-53/art-87/par-2: この条 → 所得税法施行規則 附則第八十七条 (Supplementary Provisions, Article 87), suppl-4269-53/art-87 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87
- suppl-4269-53/art-87/par-2: 附則第五十条第一項 → 所得税法施行規則 附則第五十条第一項 (Supplementary Provisions, Article 50, paragraph (1)), suppl-4269-53/art-50/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-1
- suppl-4269-53/art-87/par-2: 第六十条第二項 → 所得税法施行規則 附則第六十条第二項 (Supplementary Provisions, Article 60, paragraph (2)), suppl-4269-53/art-60/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-60/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60/par-2
- suppl-4269-53/art-87/par-2: 第六十九条第二項 → 所得税法施行規則 附則第六十九条第二項 (Supplementary Provisions, Article 69, paragraph (2)), suppl-4269-53/art-69/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-2
- suppl-4269-53/art-87/par-2: 第七十一条第二項 → 所得税法施行規則 附則第七十一条第二項 (Supplementary Provisions, Article 71, paragraph (2)), suppl-4269-53/art-71/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-71/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-71/par-2
- suppl-4269-53/art-87/par-2: 第七十二条第二項 → 所得税法施行規則 附則第七十二条第二項 (Supplementary Provisions, Article 72, paragraph (2)), suppl-4269-53/art-72/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-72/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-72/par-2
- suppl-4269-53/art-87/par-2: 第七十三条第二項 → 所得税法施行規則 附則第七十三条第二項 (Supplementary Provisions, Article 73, paragraph (2)), suppl-4269-53/art-73/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-73/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-73/par-2
- suppl-4269-53/art-87/par-3: 附則第五十一条第三項 → 所得税法施行規則 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-4269-53/art-51/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3
- suppl-4269-53/art-87/par-3: この条 → 所得税法施行規則 附則第八十七条 (Supplementary Provisions, Article 87), suppl-4269-53/art-87 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87
- suppl-4269-53/art-87/par-3: 附則第五十二条第二項 → 所得税法施行規則 附則第五十二条第二項 (Supplementary Provisions, Article 52, paragraph (2)), suppl-4269-53/art-52/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-52/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-52/par-2
- suppl-4269-53/art-87/par-3: この項 → 所得税法施行規則 附則第八十七条第三項 (Supplementary Provisions, Article 87, paragraph (3)), suppl-4269-53/art-87/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-3
- suppl-4269-53/art-87/par-3: 次項 → 所得税法施行規則 附則第八十七条第四項 (Supplementary Provisions, Article 87, paragraph (4)), suppl-4269-53/art-87/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-4
- suppl-4269-53/art-87/par-3: 国税通則法第七十四条の十三の四第二項 → 国税通則法 第七十四条の十三の四第二項 (Article 74-13-4, paragraph (2)), art-74-13-4/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-13-4/par-2 · https://japanlaw.org/l/337AC0000000066/art-74-13-4/par-2
- suppl-4269-53/art-87/par-3: 附則第五十一条第四項 → 所得税法施行規則 附則第五十一条第四項 (Supplementary Provisions, Article 51, paragraph (4)), suppl-4269-53/art-51/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-4
- suppl-4269-53/art-87/par-3: 附則第五十一条 → 所得税法施行規則 附則第五十一条 (Supplementary Provisions, Article 51), suppl-4269-53/art-51 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51
- suppl-4269-53/art-87/par-3: 第一項 → 所得税法施行規則 附則第五十一条第一項 (Supplementary Provisions, Article 51, paragraph (1)), suppl-4269-53/art-51/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-1
- suppl-4269-53/art-87/par-3: 第二項 → 所得税法施行規則 附則第五十一条第二項 (Supplementary Provisions, Article 51, paragraph (2)), suppl-4269-53/art-51/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-2
- suppl-4269-53/art-87/par-3: 第五十二条第三項 → 所得税法施行規則 附則第五十二条第三項 (Supplementary Provisions, Article 52, paragraph (3)), suppl-4269-53/art-52/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-52/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-52/par-3
- suppl-4269-53/art-87/par-3: 附則第五十一条第六項 → 所得税法施行規則 附則第五十一条第六項 (Supplementary Provisions, Article 51, paragraph (6)), suppl-4269-53/art-51/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-6
- suppl-4269-53/art-87/par-4: 前項 → 所得税法施行規則 附則第八十七条第三項 (Supplementary Provisions, Article 87, paragraph (3)), suppl-4269-53/art-87/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-3
- suppl-4269-53/art-87/par-4: 附則第六十条第三項 → 所得税法施行規則 附則第六十条第三項 (Supplementary Provisions, Article 60, paragraph (3)), suppl-4269-53/art-60/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-60/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60/par-3
- suppl-4269-53/art-87/par-4: 附則第五十一条第三項 → 所得税法施行規則 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-4269-53/art-51/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3
- suppl-4269-53/art-87/par-5: 第三項 → 所得税法施行規則 附則第八十七条第三項 (Supplementary Provisions, Article 87, paragraph (3)), suppl-4269-53/art-87/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-3
- suppl-4269-53/art-87/par-5: 附則第六十九条第三項 → 所得税法施行規則 附則第六十九条第三項 (Supplementary Provisions, Article 69, paragraph (3)), suppl-4269-53/art-69/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-3
- suppl-4269-53/art-87/par-5: 第七十条第二項 → 所得税法施行規則 附則第七十条第二項 (Supplementary Provisions, Article 70, paragraph (2)), suppl-4269-53/art-70/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2
- suppl-4269-53/art-87/par-5: 附則第六十九条第三項第一号 → 所得税法施行規則 附則第六十九条第三項第一号 (Supplementary Provisions, Article 69, paragraph (3), item (i)), suppl-4269-53/art-69/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-3/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-3/item-1
- suppl-4269-53/art-87/par-5: 同項第二号 → 所得税法施行規則 附則第六十九条第三項第二号 (Supplementary Provisions, Article 69, paragraph (3), item (ii)), suppl-4269-53/art-69/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-3/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-3/item-2
- suppl-4269-53/art-87/par-5: 附則第五十一条第三項 → 所得税法施行規則 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-4269-53/art-51/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3
- suppl-4269-53/art-87/par-5: 同項第三号 → 所得税法施行規則 附則第六十九条第三項第三号 (Supplementary Provisions, Article 69, paragraph (3), item (iii)), suppl-4269-53/art-69/par-3/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-3/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-3/item-3
- suppl-4269-53/art-87/par-5: 同項第四号 → 所得税法施行規則 附則第六十九条第三項第四号 (Supplementary Provisions, Article 69, paragraph (3), item (iv)), suppl-4269-53/art-69/par-3/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-3/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-3/item-4
- suppl-4269-53/art-87/par-5: 附則第七十条第二項第一号 → 所得税法施行規則 附則第七十条第二項第一号 (Supplementary Provisions, Article 70, paragraph (2), item (i)), suppl-4269-53/art-70/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-1
- suppl-4269-53/art-87/par-5: 同項第二号 → 所得税法施行規則 附則第七十条第二項第二号 (Supplementary Provisions, Article 70, paragraph (2), item (ii)), suppl-4269-53/art-70/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-2
- suppl-4269-53/art-87/par-5: 同項第三号 → 所得税法施行規則 附則第七十条第二項第三号 (Supplementary Provisions, Article 70, paragraph (2), item (iii)), suppl-4269-53/art-70/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-3
- suppl-4269-53/art-87/par-5: 同項第四号 → 所得税法施行規則 附則第七十条第二項第四号 (Supplementary Provisions, Article 70, paragraph (2), item (iv)), suppl-4269-53/art-70/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-4
## Cited by
42 provisions cite this one. No official source publishes this direction.
- 所得税法施行規則 附則第三条第一項（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-4269-53/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-3/par-1
- 所得税法施行規則 附則第四十九条第二項（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-2
- 所得税法施行規則 附則第四十九条第三項（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-3
- 所得税法施行規則 附則第五十条第一項（支払事務取扱者等の確認事項の記録及び帳簿書類の保存等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-1
- 所得税法施行規則 附則第五十条第三項（支払事務取扱者等の確認事項の記録及び帳簿書類の保存等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-3
- 所得税法施行規則 附則第五十条第四項（支払事務取扱者等の確認事項の記録及び帳簿書類の保存等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-4
- 所得税法施行規則 附則第五十条第五項（支払事務取扱者等の確認事項の記録及び帳簿書類の保存等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-50/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-50/par-5
- 所得税法施行規則 附則第五十一条第一項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-1
- 所得税法施行規則 附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3
- 所得税法施行規則 附則第五十一条第四項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-4
- 所得税法施行規則 附則第五十一条第五項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-5
- 所得税法施行規則 附則第五十一条第六項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-6
- 所得税法施行規則 附則第五十一条第七項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-7
- 所得税法施行規則 附則第五十一条第八項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-8 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-8
- 所得税法施行規則 附則第五十一条第九項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-9 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-9
- 所得税法施行規則 附則第五十二条第二項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-52/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-52/par-2
- 所得税法施行規則 附則第五十二条第三項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-52/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-52/par-3
- 所得税法施行規則 附則第五十四条第二項（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に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-2
- 所得税法施行規則 附則第五十四条第三項（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に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-3
- 所得税法施行規則 附則第五十五条第一項（交付金銭等の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-55/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-55/par-1
- 所得税法施行規則 附則第五十六条第一項（償還金等の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-56/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-56/par-1
- 所得税法施行規則 附則第五十七条第二項（信託受益権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関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-57/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-57/par-2
- 所得税法施行規則 附則第五十七条第三項（信託受益権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関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-57/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-57/par-3
- 所得税法施行規則 附則第五十八条第二項（先物取引の差金等決済をする者の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-58/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-58/par-2
- 所得税法施行規則 附則第五十八条第三項（先物取引の差金等決済をする者の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-58/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-58/par-3
- 所得税法施行規則 附則第五十九条第二項（金地金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関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-59/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-59/par-2
- 所得税法施行規則 附則第五十九条第三項（金地金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関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-59/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-59/par-3
- 所得税法施行規則 附則第六十条第二項（利子等の支払調書及び配当等の支払調書に関する経過措置等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-60/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60/par-2
- 所得税法施行規則 附則第六十条第三項（利子等の支払調書及び配当等の支払調書に関する経過措置等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-60/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60/par-3
- 所得税法施行規則 附則第六十九条第三項（株式等の譲渡の対価等の支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-3
- 所得税法施行規則 附則第六十九条第三項第二号（株式等の譲渡の対価等の支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-3/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-3/item-2
- 所得税法施行規則 附則第六十九条第三項第四号（株式等の譲渡の対価等の支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-69/par-3/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-69/par-3/item-4
- 所得税法施行規則 附則第七十条第一項（交付金銭等の支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-1
- 所得税法施行規則 附則第七十条第二項第一号（交付金銭等の支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-1
- 所得税法施行規則 附則第七十条第二項第二号（交付金銭等の支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-2
- 所得税法施行規則 附則第七十条第二項第四号（交付金銭等の支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-70/par-2/item-4
- 所得税法施行規則 附則第七十四条第二項（給与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-4269-53/art-74/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-74/par-2
- 所得税法施行規則 附則第八十七条第一項（個人番号を確認した場合の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-1
- 所得税法施行規則 附則第八十七条第二項（個人番号を確認した場合の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-2
- 所得税法施行規則 附則第八十七条第三項（個人番号を確認した場合の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-3
- 所得税法施行規則 附則第八十七条第四項（個人番号を確認した場合の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-4
- 所得税法施行規則 附則第八十七条第五項（個人番号を確認した場合の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/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
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-105, translated 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-106, 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-20261027T143811-106, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-107, 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-20261027T143811-107, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-108, 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-20261027T143811-108, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-109, 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-20261027T143811-109, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-110, 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-20261027T143811-110, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-111, 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-20261027T143811-111, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-112, 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-20261027T143811-112, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-006, 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-20261027T153227-006, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-007, 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-20261027T153227-007, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T153227-008, 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-20261027T153227-008, 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-20261027T153227-009, 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