# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十三条 (Supplementary Provisions, Article 23) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-23. 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: 第二十三条 (Supplementary Provisions, Article 23)（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） — address `suppl-4269-53/art-23` - 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-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-23 - 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 caption: machine translation, not official 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 --- ## Cites - 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 --- ## 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-20261027T143811-106, 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