# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-12. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十二条 (Supplementary Provisions, Article 12)（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） — address `suppl-4269-53/art-12` - 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/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-12 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十二条（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 caption: machine translation, not official 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. machine translation, not official --- ## Cites - 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 --- ## 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-20261027T143811-105, translated 2026-10-27 - 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