# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第四十七条 (Supplementary Provisions, Article 47) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-47. 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: 第四十七条 (Supplementary Provisions, Article 47)（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） — address `suppl-4269-53/art-47` - 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-47 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-47 - 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 --- ## Cites - 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 ## Cited by 1 provision cites 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 --- ## 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 - 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 - 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