# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十五条 (Supplementary Provisions, Article 85) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-85. 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: 第八十五条 (Supplementary Provisions, Article 85)（給与等の支払をする事務所の開設等の届出に関する経過措置） — address `suppl-4269-53/art-85` - 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-85 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-85 - 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. --- ### 第八十五条（給与等の支払をする事務所の開設等の届出に関する経過措置） — Transitional Measures Regarding the Report on the Establishment of an Office Paying Salary or Other Wages and Related Matters caption: machine translation, not official suppl-4269-53/art-85 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-85 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-85 **第一項** 新規則第九十九条（給与等の支払をする事務所の開設等の届出）の規定は、施行日以後に同条の規定により提出する届出書について適用し、施行日前に旧規則第九十九条（給与等の支払をする事務所の開設等の届出）の規定により提出した届出書については、なお従前の例による。 suppl-4269-53/art-85/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-85/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-85/par-1 The provisions of Article 99 of the New Regulation (Notification of the Opening, etc. of an Office that Pays Salaries or Other Wages) apply to a written notification submitted on or after the Effective Date under that Article, and the provisions then in force continue to govern a written notification submitted before the Effective Date under Article 99 of the Former Regulation (Notification of the Opening, etc. of an Office that Pays Salaries or Other Wages). machine translation, not official --- ## Cites - suppl-4269-53/art-85/par-1: 新規則第九十九条 → 所得税法施行規則 第九十九条 (Article 99), art-99 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-99 · https://japanlaw.org/l/340M50000040011/art-99 --- ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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