# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十二条 (Supplementary Provisions, Article 82) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-82. 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: 第八十二条 (Supplementary Provisions, Article 82)（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書に関する経過措置） — address `suppl-4269-53/art-82` - 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-82 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-82 - 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. --- ### 第八十二条（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書に関する経過措置） — Transitional Measures Concerning Reports on Economic Benefits Provided or Otherwise Given by Foreign Parent Companies or Similar Entities to Officers or Similar Persons in Japan caption: machine translation, not official suppl-4269-53/art-82 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-82 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-82 **第一項** 新規則第九十七条の三の二第一項（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書）の規定は、同項に規定する役員等が施行日以後に受ける経済的利益の同項に規定する供与等について適用し、旧規則第九十七条の三の二第一項（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書）に規定する役員等が施行日前に受けた経済的利益の同項に規定する供与等については、なお従前の例による。 suppl-4269-53/art-82/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-82/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-82/par-1 The provisions of Article 97-3-2, paragraph (1) of the New Regulation (Report on Economic Benefits Provided or Otherwise Given by Foreign Parent Companies or Similar Entities to Officers or Similar Persons in Japan) apply to the provision or similar transfer, as prescribed in that paragraph, of economic benefits that the officers or similar persons prescribed in that paragraph receive on or after the Effective Date, and the provisions then in force continue to govern the provision or similar transfer, as prescribed in that paragraph, of economic benefits that the officers or similar persons prescribed in Article 97-3-2, paragraph (1) of the Former Regulation (Report on Economic Benefits Provided or Otherwise Given by Foreign Parent Companies or Similar Entities to Officers or Similar Persons in Japan) received before the Effective Date. machine translation, not official --- ## Cites - suppl-4269-53/art-82/par-1: 新規則第九十七条の三の二第一項 → 所得税法施行規則 第九十七条の三の二第一項 (Article 97-3-2, paragraph (1)), art-97-3-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-3-2/par-1 · https://japanlaw.org/l/340M50000040011/art-97-3-2/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-20261027T143811-111, 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