# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十四条 (Supplementary Provisions, Article 24) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-24. 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: 第二十四条 (Supplementary Provisions, Article 24)（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） — address `suppl-4269-53/art-24` - 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-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-24 - 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 --- ## Cites - 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 --- ## 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