# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十一条 (Supplementary Provisions, Article 41) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-41. 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: 第四十一条 (Supplementary Provisions, Article 41)（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） — address `suppl-4269-53/art-41` - 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-41 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-41 - 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 --- ## Cites - 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 --- ## 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-20261027T143811-107, 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