# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五十五条 (Supplementary Provisions, Article 55) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-55. 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: 第五十五条 (Supplementary Provisions, Article 55)（交付金銭等の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — address `suppl-4269-53/art-55` - 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-55 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-55 - 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. --- ### 第五十五条（交付金銭等の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc. caption: machine translation, not official suppl-4269-53/art-55 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-55 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-55 **第一項** 前条第二項及び第三項の規定は、施行日前に旧令第三百四十五条第六項（交付金銭等の受領者の告知等）において準用する旧令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の申請書を提出した者で施行日以後に旧令第三百四十五条第三項に規定する交付金銭等の交付を受ける者について準用する。この場合において、前条第二項中「旧令第三百四十三条第三項」とあるのは「旧令第三百四十五条第六項において準用する旧令第三百四十三条第三項」と、「旧令第三百四十二条第一項（株式等の譲渡の対価の受領者の告知）」とあるのは「旧令第三百四十五条第三項」と、「株式等の譲渡の対価の支払を」とあるのは「交付金銭等の交付を」と、「支払日」とあるのは「交付日」と、「所得税法施行規則第八十一条の二十一第二項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）に」とあるのは「所得税法施行規則第八十一条の二十六（交付金銭等の受領者の申請により作成する帳簿の記載事項等）に」と、「株式等の譲渡の対価の支払者」とあるのは「交付金銭等の交付者」と、「支払を受けるべき当該株式等の譲渡の対価」とあるのは「交付を受けるべき当該交付金銭等」と、「所得税法施行令第三百四十三条第五項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）及び所得税法施行規則第八十一条の二十一第二項」とあるのは「所得税法施行令第三百四十五条第六項（交付金銭等の受領者の告知等）において準用する同令第三百四十三条第五項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）及び所得税法施行規則第八十一条の二十六において準用する同令第八十一条の二十一第二項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）」と、同条第三項中「株式等の譲渡の対価の支払者」とあるのは「交付金銭等の交付者」と、「旧規則第八十一条の二十一第一項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）」とあるのは「旧規則第八十一条の二十六（交付金銭等の受領者の申請により作成する帳簿の記載事項等）において準用する旧規則第八十一条の二十一第一項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）」と読み替えるものとする。 suppl-4269-53/art-55/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-55/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-55/par-1 The provisions of paragraphs (2) and (3) of the preceding Article apply mutatis mutandis to a person who, before the Effective Date, submitted the written application under Article 343, paragraph (3) of the Former Order (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Former Order (Notice, etc. by a Person Receiving Delivered Money, etc.) and who receives, on or after the Effective Date, delivery of the delivered money, etc. prescribed in Article 345, paragraph (3) of the Former Order. In this case, the words "Article 343, paragraph (3) of the Former Order" in paragraph (2) of the preceding Article are deemed to be replaced with "Article 343, paragraph (3) of the Former Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the Former Order", "Article 342, paragraph (1) of the Former Order (Notice by a Person Receiving the Price for a Transfer of Shares, etc.)" with "Article 345, paragraph (3) of the Former Order", "payment of the price for a transfer of shares, etc." with "delivery of delivered money, etc.", "payment date" with "delivery date", "Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.)" with "Article 81-26 of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Delivered Money, etc.)", "payer of the price for a transfer of shares, etc." with "deliverer of delivered money, etc.", "that price for a transfer of shares, etc. that is to be paid" with "that delivered money, etc. that is to be delivered", and "Article 343, paragraph (5) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) and Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act" with "Article 343, paragraph (5) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) (Presentation, etc. of a Copy of the Certificate of Residence or Other Documents Pertaining to the Notice by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 345, paragraph (6) of that Order (Notice, etc. by a Person Receiving Delivered Money, etc.) and Article 81-21, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 81-26 of the Regulation for Enforcement of the Income Tax Act", and the words "payer of the price for a transfer of shares, etc." in paragraph (3) of the preceding Article are deemed to be replaced with "deliverer of delivered money, etc.", and "Article 81-21, paragraph (1) of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.)" with "Article 81-21, paragraph (1) of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving the Price for a Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 81-26 of the Former Regulation (Matters to Be Stated, etc. in a Ledger Prepared upon Application by a Person Receiving Delivered Money, etc.)". machine translation, not official --- ## Cites - suppl-4269-53/art-55/par-1: 前条第二項 → 所得税法施行規則 附則第五十四条第二項 (Supplementary Provisions, Article 54, paragraph (2)), suppl-4269-53/art-54/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-2 - suppl-4269-53/art-55/par-1: 第三項 → 所得税法施行規則 附則第五十四条第三項 (Supplementary Provisions, Article 54, paragraph (3)), suppl-4269-53/art-54/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-54/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-54/par-3 - suppl-4269-53/art-55/par-1: 所得税法施行規則第八十一条の二十一第二項 → 所得税法施行規則 第八十一条の二十一第三項 (Article 81-21, paragraph (3)), art-81-21/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-21/par-3 · https://japanlaw.org/l/340M50000040011/art-81-21/par-3 - suppl-4269-53/art-55/par-1: 所得税法施行規則第八十一条の二十六 → 所得税法施行規則 第八十一条の二十六 (Article 81-26), art-81-26 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-26 · https://japanlaw.org/l/340M50000040011/art-81-26 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第四十九条第二項（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-49/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-49/par-2 - 所得税法施行規則 附則第八十七条第一項（個人番号を確認した場合の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-87/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/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-20261027T153227-007, 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-20261027T153227-007, 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