# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（公共法人等及び公益信託等に係る非課税申告書の記載事項に関する経過措置） — address `suppl-4269-53/art-9` - 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-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-9 - 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. --- ### 第九条（公共法人等及び公益信託等に係る非課税申告書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in a Return for Exemption from Taxation Pertaining to Public Corporations, etc. and Public Interest Trusts, etc. caption: machine translation, not official suppl-4269-53/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-9 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-9 **第一項** 新規則第十六条の二（公共法人等及び公益信託等に係る非課税申告書の記載事項）の規定は、施行日以後に提出する新法第十一条第三項（公共法人等及び公益信託等に係る非課税）の申告書について適用し、施行日前に提出した番号利用法整備法第十四条（所得税法の一部改正）の規定による改正前の所得税法（以下「旧法」という。）第十一条第三項（公共法人等及び公益信託等に係る非課税）の申告書については、なお従前の例による。 suppl-4269-53/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-9/par-1 The provisions of Article 16-2 (Matters to Be Stated in a Return for Exemption from Taxation Pertaining to Public Corporations, etc. and Public Interest Trusts, etc.) of the New Regulation apply to a return under Article 11, paragraph (3) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the New Act that is submitted on or after the Effective Date, and the provisions then in force continue to govern a return under Article 11, paragraph (3) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Income Tax Act as it stood before amendment by the provisions of Article 14 (Partial Amendment of the Income Tax Act) of the Number Use Arrangement Act (hereinafter referred to as the "Former Act") that was submitted before the Effective Date. machine translation, not official --- ## Cites - suppl-4269-53/art-9/par-1: 新規則第十六条の二 → 所得税法施行規則 第十六条の二 (Article 16-2), art-16-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2 · https://japanlaw.org/l/340M50000040011/art-16-2 - suppl-4269-53/art-9/par-1: 番号利用法整備法第十四条 → e-Gov law 425AC0000000028, 第十四条 (Article 14), art-14 — not held in this collection --- ## 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-20261027T143811-105, translated 2026-10-27 - 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