# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六十条 (Supplementary Provisions, Article 60) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-60. 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: 第六十条 (Supplementary Provisions, Article 60)（利子等の支払調書及び配当等の支払調書に関する経過措置等） — address `suppl-4269-53/art-60` - 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-60 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60 - 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. --- ### 第六十条（利子等の支払調書及び配当等の支払調書に関する経過措置等） — Transitional Measures, etc. Concerning Payment Reports on Interest and Similar Income and Payment Reports on Dividends and Similar Income caption: machine translation, not official suppl-4269-53/art-60 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-60 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60 **第一項** 新規則第八十二条第一項（利子等の支払調書）及び第八十三条第一項（配当等の支払調書）の規定は、新法第二百二十五条第一項（支払調書）に規定する支払の確定した日が施行日以後である新規則第八十二条第一項に規定する利子等又は新規則第八十三条第一項に規定する配当等について適用し、旧法第二百二十五条第一項（支払調書）に規定する支払の確定した日が施行日前である旧規則第八十二条第一項（利子等の支払調書）に規定する利子等又は旧規則第八十三条第一項（配当等の支払調書）に規定する配当等については、なお従前の例による。 suppl-4269-53/art-60/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-60/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60/par-1 The provisions of Article 82, paragraph (1) of the New Regulation (Payment Report on Interest and Similar Income) and Article 83, paragraph (1) of the New Regulation (Payment Report on Dividends and Similar Income) apply to the interest and similar income prescribed in Article 82, paragraph (1) of the New Regulation or the dividends and similar income prescribed in Article 83, paragraph (1) of the New Regulation for which the date on which payment was finalized, as prescribed in Article 225, paragraph (1) of the New Act (Payment Reports), is on or after the Effective Date, and the provisions then in force continue to govern the interest and similar income prescribed in Article 82, paragraph (1) of the Former Regulation (Payment Report on Interest and Similar Income) or the dividends and similar income prescribed in Article 83, paragraph (1) of the Former Regulation (Payment Report on Dividends and Similar Income) for which the date on which payment was finalized, as prescribed in Article 225, paragraph (1) of the Former Act (Payment Reports), is before the Effective Date. machine translation, not official **第二項** 施行日前に旧令第三百三十六条第二項各号（預貯金、株式等に係る利子、配当等の受領者の告知）の告知をした者に対して施行日以後に当該各号に定める利子等又は配当等の支払をする者（所得税法施行規則第八十二条第一項（利子等の支払調書）又は第八十三条第一項（配当等の支払調書）に規定する支払をする者をいう。次項において同じ。）が、当該利子等又は配当等のうちその支払を受ける者が番号利用法整備令第十六条第五項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日）までに支払の確定するものにつき所得税法施行規則第八十二条第一項又は第八十三条第一項の規定により提出する調書については、同令第八十二条第一項第一号又は第八十三条第一項第一号イ、第二号イ若しくは第三号イのうちその支払を受ける者の個人番号又は法人番号に係る部分の規定は、適用しない。 suppl-4269-53/art-60/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-60/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60/par-2 With respect to a report submitted under Article 82, paragraph (1) (Payment Report on Interest and Similar Income) or Article 83, paragraph (1) (Payment Report on Dividends and Similar Income) of the Regulation for Enforcement of the Income Tax Act by a person making the payment (meaning a person who makes the payment prescribed in Article 82, paragraph (1) or Article 83, paragraph (1) of that Regulation; the same applies in the following paragraph) who, on or after the Effective Date, pays the interest and similar income or dividends and similar income specified in the items of Article 336, paragraph (2) of the Former Order (Notice by a Recipient of Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) to a person who gave the notice under those items before the Effective Date, in respect of that interest and similar income or those dividends and similar income of which payment is finalized by the date on which the person receiving the payment gives the notice under Article 16, paragraph (5) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) (or, where that person does not give that notice by the payment date prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order, that payment date), the provisions of Article 82, paragraph (1), item (i) or Article 83, paragraph (1), item (i), (a), item (ii), (a) or item (iii), (a) of the Regulation for Enforcement of the Income Tax Act (limited to the part pertaining to the individual number or corporate number of the person receiving the payment) do not apply. machine translation, not official **第三項** 施行日前に旧令第三百三十九条第三項（無記名公社債の利子等に係る告知書等の提出等）の告知書を提出した者に対して施行日以後に同条第一項に規定する無記名公社債等の同項に規定する利子等の支払をする者が、当該利子等のうちその支払を受ける者が附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日）までに支払をするものにつき所得税法施行規則第八十二条第一項又は第八十三条第一項の規定により提出する調書については、同令第八十二条第一項第一号又は第八十三条第一項第一号イ、第二号イ若しくは第三号イのうちその支払を受ける者の個人番号又は法人番号に係る部分の規定は、適用しない。 suppl-4269-53/art-60/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-60/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60/par-3 With respect to a report submitted under Article 82, paragraph (1) or Article 83, paragraph (1) of the Regulation for Enforcement of the Income Tax Act by a person making the payment who, on or after the Effective Date, pays the interest and similar income prescribed in Article 339, paragraph (1) of the Former Order from the bearer public and corporate bonds, etc. prescribed in that paragraph to a person who submitted the paper-based notice under Article 339, paragraph (3) of the Former Order (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) before the Effective Date, in respect of that interest and similar income of which payment is made by the date on which the person receiving the payment gives the notice under Article 51, paragraph (3) (Transitional Measures Concerning Matters to Be Stated, etc. in a Paper-Based Notice by a Recipient of Interest and Similar Income from Bearer Public and Corporate Bonds) of the Supplementary Provisions (or, where that person does not give that notice by the payment date prescribed in Article 51, paragraph (3) of the Supplementary Provisions, that payment date), the provisions of Article 82, paragraph (1), item (i) or Article 83, paragraph (1), item (i), (a), item (ii), (a) or item (iii), (a) of the Regulation for Enforcement of the Income Tax Act (limited to the part pertaining to the individual number or corporate number of the person receiving the payment) do not apply. machine translation, not official --- ## Cites - suppl-4269-53/art-60/par-1: 新規則第八十二条第一項 → 所得税法施行規則 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1 · https://japanlaw.org/l/340M50000040011/art-82/par-1 - suppl-4269-53/art-60/par-1: 第八十三条第一項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1 - suppl-4269-53/art-60/par-2: 所得税法施行規則第八十二条第一項 → 所得税法施行規則 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1 · https://japanlaw.org/l/340M50000040011/art-82/par-1 - suppl-4269-53/art-60/par-2: 第八十三条第一項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1 - suppl-4269-53/art-60/par-2: 次項 → 所得税法施行規則 附則第六十条第三項 (Supplementary Provisions, Article 60, paragraph (3)), suppl-4269-53/art-60/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-60/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60/par-3 - suppl-4269-53/art-60/par-3: 附則第五十一条第三項 → 所得税法施行規則 附則第五十一条第三項 (Supplementary Provisions, Article 51, paragraph (3)), suppl-4269-53/art-51/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-51/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-51/par-3 - suppl-4269-53/art-60/par-3: 所得税法施行規則第八十二条第一項 → 所得税法施行規則 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1 · https://japanlaw.org/l/340M50000040011/art-82/par-1 - suppl-4269-53/art-60/par-3: 第八十三条第一項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第六十条第二項（利子等の支払調書及び配当等の支払調書に関する経過措置等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-60/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-60/par-2 - 所得税法施行規則 附則第八十七条第二項（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-2 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-2 - 所得税法施行規則 附則第八十七条第四項（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-4 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-87/par-4 --- ## 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-20261027T143811-109, 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-20261027T143811-109, 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