# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附 則 (Supplementary Provisions)
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- 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: 附 則 (Supplementary Provisions) — address `suppl-4279-22`
- 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-4279-22
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4279-22
- 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.
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## 附 則 平成二七年三月三一日財務省令第二二号
suppl-4279-22 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22 · https://japanlaw.org/l/340M50000040011/suppl-4279-22
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4279-22/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1
**第一項** この省令は、平成二十七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4279-22/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1
This Ministerial Order comes into effect as of April 1, 2015; provided, however, that the provisions listed in the following items come into effect as of the dates specified in the respective items:
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**一** 第一条中所得税法施行規則の目次の改正規定（「第七十七条の五」を「第七十七条の六」に、「第七十七条の六」を「第七十七条の七」に、「第百五条」を「第百四条」に改める部分を除く。）、同令第三十七条の次に二条を加える改正規定、同令第四十三条及び第四十四条の改正規定、同令第四十七条の改正規定（同条第十八号に係る部分及び同条第十九号に係る部分を除く。）、同令第二編第三章第二節中第三款を第四款とし、第二款の次に一款を加える改正規定、同令第六十九条第二号の改正規定、同令別表第三（四）の改正規定（同表の備考２５中「第４２条の２」を「第４２条、第４２条の２」に改める部分及び同表の備考２８に係る部分に限る。）及び同令別表第五（二十）の改正規定（同表の表に係る部分及び同表の備考１に係る部分を除く。）並びに附則第五条及び第二十四条第三項の規定 平成二十七年七月一日
suppl-4279-22/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-1
the provisions of Article 1 amending the Table of Contents of the Regulation for Enforcement of the Income Tax Act (excluding the part replacing "Article 77-5" with "Article 77-6", "Article 77-6" with "Article 77-7", and "Article 105" with "Article 104"), the provisions adding two Articles after Article 37 of that Regulation, the provisions amending Articles 43 and 44 of that Regulation, the provisions amending Article 47 of that Regulation (excluding the part pertaining to item (xviii) and the part pertaining to item (xix) of that Article), the provisions making Subsection 3 into Subsection 4 in Part II, Chapter III, Section 2 of that Regulation and adding one Subsection after Subsection 2, the provisions amending Article 69, item (ii) of that Regulation, the provisions amending Appended Table III (4) of that Regulation (limited to the part replacing "Article 42-2" with "Articles 42 and 42-2" in Note 25 of the Remarks to that Appended Table and the part pertaining to Note 28 of the Remarks to that Appended Table), and the provisions amending Appended Table V (20) of that Regulation (excluding the part pertaining to the table of that Appended Table and the part pertaining to Note 1 of the Remarks to that Appended Table), and the provisions of Article 5 and Article 24, paragraph (3) of the Supplementary Provisions: July 1, 2015
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**二** 第一条中所得税法施行規則の目次の改正規定（「第百五条」を「第百四条」に改める部分に限る。）、同令第五十三条第一項の改正規定（同項第一号に係る部分及び同項第五号に係る部分を除く。）、同令第六十八条の改正規定、同令第八十三条第五項の改正規定、同令第九十六条第三項第二号の改正規定、同令第百二条第一項から第四項までの改正規定、同令第百三条の改正規定（同条第二号に係る部分を除く。）、同令第百四条を削り、同令第百五条を第百四条とする改正規定及び同令別表第十を削る改正規定 平成二十八年一月一日
suppl-4279-22/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-2
the provisions of Article 1 amending the Table of Contents of the Regulation for Enforcement of the Income Tax Act (limited to the part replacing "Article 105" with "Article 104"), the provisions amending Article 53, paragraph (1) of that Regulation (excluding the part pertaining to item (i) of that paragraph and the part pertaining to item (v) of that paragraph), the provisions amending Article 68 of that Regulation, the provisions amending Article 83, paragraph (5) of that Regulation, the provisions amending Article 96, paragraph (3), item (ii) of that Regulation, the provisions amending Article 102, paragraphs (1) through (4) of that Regulation, the provisions amending Article 103 of that Regulation (excluding the part pertaining to item (ii) of that Article), the provisions deleting Article 104 of that Regulation and changing Article 105 of that Regulation to Article 104, and the provisions deleting Appended Table X of that Regulation: January 1, 2016
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**三** 第一条中所得税法施行規則第一条の改正規定、同令第四十条の十の次に六条を加える改正規定、同令第四十一条の改正規定、同令第四十二条の改正規定、同条の次に二条を加える改正規定、同令第四十七条の四第一項第四号の改正規定、同令第五十三条第一項第五号の改正規定、同令第六十六条の二の改正規定、同条の次に六条を加える改正規定、同令第六十八条の次に二条を加える改正規定、同令第七十条第二号の改正規定、同令第七十二条の五（見出しを含む。）の改正規定、同令第八十一条の改正規定、同令第八十二条第一項の改正規定（同項第一号に係る部分を除く。）、同令第八十三条第一項の改正規定（同項第一号に係る部分及び同項第三号に係る部分を除く。）、同令第八十四条の二第一項の改正規定（同項第一号に係る部分を除く。）、同令第八十五条の改正規定、同令第八十六条第一項の改正規定（「第百六十一条第十号」を「第百六十一条第一項第十四号」に改める部分に限る。）、同令第八十七条第一項の改正規定（「第百六十一条第十号」を「第百六十一条第一項第十四号」に改める部分に限る。）、同令第八十九条第一項の改正規定（「第百六十一条第一号の二」を「第百六十一条第一項第四号」に改める部分に限る。）、同条第二項の改正規定（同項第一号に係る部分を除く。）、同令第九十条第二項の改正規定（同項第一号に係る部分を除く。）、同令第九十条の二第一項の改正規定、同令第九十条の三第一項の改正規定、同令第九十条の四から第九十条の六までの改正規定、同令第九十六条第三項の改正規定（同項第二号に係る部分を除く。）、同令第百三条第二号の改正規定、同令別表第三（四）の改正規定（同表の備考７に係る部分、同表の備考８に係る部分、同表の備考２５に係る部分及び同表の備考２８に係る部分を除く。）、同令別表第五（十一）の表の備考１の改正規定、同令別表第五（十二）の表の備考１の改正規定、同令別表第五（十四）の表の備考１の改正規定、同令別表第五（十七）の改正規定（同表の備考１に係る部分及び同表の備考２（３）に係る部分に限る。）、同令別表第五（十八）の改正規定（同表の備考１に係る部分に限る。）、同令別表第五（十九）の改正規定（同表の備考１に係る部分に限る。）、同令別表第五（二十）の改正規定（同表の備考１に係る部分に限る。）、同令別表第五（二十一）の改正規定（同表の備考１に係る部分に限る。）、同令別表第五（二十二）の改正規定（同表の備考１に係る部分に限る。）、同令別表第五（二十三）の改正規定（同表の備考１に係る部分、同表の備考２（６）に係る部分及び同表の備考２（７）に係る部分に限る。）、同令別表第五（二十七）の改正規定（同表の備考１に係る部分に限る。）並びに同令別表第五（二十八）、別表第五（二十九）、別表第五（三十）、別表第五（三十一）及び別表第五（三十二）の改正規定並びに附則第三条の規定 平成二十八年四月一日
suppl-4279-22/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-3
the provisions of Article 1 amending Article 1 of the Regulation for Enforcement of the Income Tax Act, the provisions adding six Articles after Article 40-10 of that Regulation, the provisions amending Article 41 of that Regulation, the provisions amending Article 42 of that Regulation, the provisions adding two Articles after that Article, the provisions amending Article 47-4, paragraph (1), item (iv) of that Regulation, the provisions amending Article 53, paragraph (1), item (v) of that Regulation, the provisions amending Article 66-2 of that Regulation, the provisions adding six Articles after that Article, the provisions adding two Articles after Article 68 of that Regulation, the provisions amending Article 70, item (ii) of that Regulation, the provisions amending Article 72-5 of that Regulation (including its heading), the provisions amending Article 81 of that Regulation, the provisions amending Article 82, paragraph (1) of that Regulation (excluding the part pertaining to item (i) of that paragraph), the provisions amending Article 83, paragraph (1) of that Regulation (excluding the part pertaining to item (i) of that paragraph and the part pertaining to item (iii) of that paragraph), the provisions amending Article 84-2, paragraph (1) of that Regulation (excluding the part pertaining to item (i) of that paragraph), the provisions amending Article 85 of that Regulation, the provisions amending Article 86, paragraph (1) of that Regulation (limited to the part replacing "Article 161, item (x)" with "Article 161, paragraph (1), item (xiv)"), the provisions amending Article 87, paragraph (1) of that Regulation (limited to the part replacing "Article 161, item (x)" with "Article 161, paragraph (1), item (xiv)"), the provisions amending Article 89, paragraph (1) of that Regulation (limited to the part replacing "Article 161, item (i)-2" with "Article 161, paragraph (1), item (iv)"), the provisions amending paragraph (2) of that Article (excluding the part pertaining to item (i) of that paragraph), the provisions amending Article 90, paragraph (2) of that Regulation (excluding the part pertaining to item (i) of that paragraph), the provisions amending Article 90-2, paragraph (1) of that Regulation, the provisions amending Article 90-3, paragraph (1) of that Regulation, the provisions amending Articles 90-4 through 90-6 of that Regulation, the provisions amending Article 96, paragraph (3) of that Regulation (excluding the part pertaining to item (ii) of that paragraph), the provisions amending Article 103, item (ii) of that Regulation, the provisions amending Appended Table III (4) of that Regulation (excluding the part pertaining to Note 7, the part pertaining to Note 8, the part pertaining to Note 25 and the part pertaining to Note 28 of the Remarks to that Appended Table), the provisions amending Note 1 of the Remarks to the table of Appended Table V (11) of that Regulation, the provisions amending Note 1 of the Remarks to the table of Appended Table V (12) of that Regulation, the provisions amending Note 1 of the Remarks to the table of Appended Table V (14) of that Regulation, the provisions amending Appended Table V (17) of that Regulation (limited to the part pertaining to Note 1 of the Remarks to that Appended Table and the part pertaining to Note 2 (3) of the Remarks to that Appended Table), the provisions amending Appended Table V (18) of that Regulation (limited to the part pertaining to Note 1 of the Remarks to that Appended Table), the provisions amending Appended Table V (19) of that Regulation (limited to the part pertaining to Note 1 of the Remarks to that Appended Table), the provisions amending Appended Table V (20) of that Regulation (limited to the part pertaining to Note 1 of the Remarks to that Appended Table), the provisions amending Appended Table V (21) of that Regulation (limited to the part pertaining to Note 1 of the Remarks to that Appended Table), the provisions amending Appended Table V (22) of that Regulation (limited to the part pertaining to Note 1 of the Remarks to that Appended Table), the provisions amending Appended Table V (23) of that Regulation (limited to the part pertaining to Note 1 of the Remarks to that Appended Table, the part pertaining to Note 2 (6) of the Remarks to that Appended Table and the part pertaining to Note 2 (7) of the Remarks to that Appended Table), the provisions amending Appended Table V (27) of that Regulation (limited to the part pertaining to Note 1 of the Remarks to that Appended Table), and the provisions amending Appended Table V (28), Appended Table V (29), Appended Table V (30), Appended Table V (31) and Appended Table V (32) of that Regulation, and the provisions of Article 3 of the Supplementary Provisions: April 1, 2016
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**四** 第一条中所得税法施行規則第六十七条の改正規定及び同令第百二条に一項を加える改正規定 平成二十九年一月一日
suppl-4279-22/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-4
the provisions of Article 1 amending Article 67 of the Regulation for Enforcement of the Income Tax Act and the provisions adding one paragraph to Article 102 of that Regulation: January 1, 2017
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**五** 第一条中所得税法施行規則第八十六条の改正規定（同条第一項中「第百六十一条第十号」を「第百六十一条第一項第十四号」に改める部分を除く。）、同令第八十七条第一項の改正規定（「第百六十一条第十号」を「第百六十一条第一項第十四号」に改める部分を除く。）、同令別表第五（十一）の改正規定（同表の備考１に係る部分を除く。）及び同令別表第五（十三）の改正規定並びに附則第十七条、第十八条及び第二十四条第一項の規定 平成三十年一月一日
suppl-4279-22/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-5
the provisions of Article 1 amending Article 86 of the Regulation for Enforcement of the Income Tax Act (excluding the part replacing "Article 161, item (x)" with "Article 161, paragraph (1), item (xiv)" in paragraph (1) of that Article), the provisions amending Article 87, paragraph (1) of that Regulation (excluding the part replacing "Article 161, item (x)" with "Article 161, paragraph (1), item (xiv)"), the provisions amending Appended Table V (11) of that Regulation (excluding the part pertaining to Note 1 of the Remarks to that Appended Table) and the provisions amending Appended Table V (13) of that Regulation, and the provisions of Articles 17 and 18 and Article 24, paragraph (1) of the Supplementary Provisions: January 1, 2018
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**六** 第一条中所得税法施行規則第七条の改正規定、同令第八条の二及び第十二条第二項の改正規定、同令第六十九条第一号の改正規定、同令第七十条第一号の改正規定、同令第八十一条の五第一項第一号イの改正規定、同令第八十一条の六（見出しを含む。）の改正規定、同令第八十一条の七の改正規定、同令第八十一条の八の改正規定、同令第八十一条の九第一項第一号の改正規定、同令第八十一条の十一の改正規定、同令第八十一条の十二の改正規定、同令第八十一条の十七の改正規定、同令第八十一条の二十第一項の改正規定、同令第八十一条の二十一の改正規定、同令第八十一条の二十二第一項の改正規定、同令第八十一条の二十五第一項、第八十一条の二十九第一項及び第八十一条の三十三第一項の改正規定、同令第八十一条の三十四の改正規定、同令第八十一条の三十五第一項の改正規定、同令第八十一条の三十六の改正規定、同令第八十一条の三十八の改正規定、同令第八十一条の三十九の改正規定、同令第八十一条の四十第一項の改正規定、同令第八十二条第一項第一号の改正規定、同令第八十三条第一項第一号イの改正規定、同令第八十四条の二第一項第一号の改正規定、同令第八十九条第一項第一号の改正規定、同条第二項第一号の改正規定、同令第九十条第二項第一号の改正規定、同令第九十条の二第二項第一号の改正規定、同令第九十六条第一項第一号の改正規定、同令第九十六条の二第一項第一号及び第二号、第九十七条第一項第一号、第九十七条の二第一項第一号、第九十七条の三第一項第一号、第九十七条の四第五項第一号並びに第九十九条第一号の改正規定、同令別表第五（十七）の改正規定（同表の表に係る部分に限る。）、同令別表第五（十八）の改正規定（同表の表に係る部分に限る。）、同令別表第五（十九）の改正規定（同表の表に係る部分に限る。）、同令別表第五（二十）の改正規定（同表の表に係る部分に限る。）、同令別表第五（二十一）の改正規定（同表の表に係る部分に限る。）、同令別表第五（二十二）の改正規定（同表の表に係る部分に限る。）、同令別表第五（二十三）の改正規定（同表の表に係る部分に限る。）並びに同令別表第五（二十七）の改正規定（同表の表に係る部分に限る。）並びに次条並びに附則第六条、第七条、第十条から第十六条まで、第十九条から第二十一条まで及び第二十四条第二項の規定 行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）附則第一条第四号に掲げる規定の施行の日
suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
the provisions of Article 1 amending Article 7 of the Regulation for Enforcement of the Income Tax Act, the provisions amending Articles 8-2 and 12, paragraph (2) of that Regulation, the provisions amending Article 69, item (i) of that Regulation, the provisions amending Article 70, item (i) of that Regulation, the provisions amending Article 81-5, paragraph (1), item (i), (a) of that Regulation, the provisions amending Article 81-6 of that Regulation (including its heading), the provisions amending Article 81-7 of that Regulation, the provisions amending Article 81-8 of that Regulation, the provisions amending Article 81-9, paragraph (1), item (i) of that Regulation, the provisions amending Article 81-11 of that Regulation, the provisions amending Article 81-12 of that Regulation, the provisions amending Article 81-17 of that Regulation, the provisions amending Article 81-20, paragraph (1) of that Regulation, the provisions amending Article 81-21 of that Regulation, the provisions amending Article 81-22, paragraph (1) of that Regulation, the provisions amending Article 81-25, paragraph (1), Article 81-29, paragraph (1) and Article 81-33, paragraph (1) of that Regulation, the provisions amending Article 81-34 of that Regulation, the provisions amending Article 81-35, paragraph (1) of that Regulation, the provisions amending Article 81-36 of that Regulation, the provisions amending Article 81-38 of that Regulation, the provisions amending Article 81-39 of that Regulation, the provisions amending Article 81-40, paragraph (1) of that Regulation, the provisions amending Article 82, paragraph (1), item (i) of that Regulation, the provisions amending Article 83, paragraph (1), item (i), (a) of that Regulation, the provisions amending Article 84-2, paragraph (1), item (i) of that Regulation, the provisions amending Article 89, paragraph (1), item (i) of that Regulation, the provisions amending paragraph (2), item (i) of that Article, the provisions amending Article 90, paragraph (2), item (i) of that Regulation, the provisions amending Article 90-2, paragraph (2), item (i) of that Regulation, the provisions amending Article 96, paragraph (1), item (i) of that Regulation, the provisions amending Article 96-2, paragraph (1), items (i) and (ii), Article 97, paragraph (1), item (i), Article 97-2, paragraph (1), item (i), Article 97-3, paragraph (1), item (i), Article 97-4, paragraph (5), item (i) and Article 99, item (i) of that Regulation, the provisions amending Appended Table V (17) of that Regulation (limited to the part pertaining to the table of that Appended Table), the provisions amending Appended Table V (18) of that Regulation (limited to the part pertaining to the table of that Appended Table), the provisions amending Appended Table V (19) of that Regulation (limited to the part pertaining to the table of that Appended Table), the provisions amending Appended Table V (20) of that Regulation (limited to the part pertaining to the table of that Appended Table), the provisions amending Appended Table V (21) of that Regulation (limited to the part pertaining to the table of that Appended Table), the provisions amending Appended Table V (22) of that Regulation (limited to the part pertaining to the table of that Appended Table), the provisions amending Appended Table V (23) of that Regulation (limited to the part pertaining to the table of that Appended Table), and the provisions amending Appended Table V (27) of that Regulation (limited to the part pertaining to the table of that Appended Table), and the provisions of the following Article and Articles 6 and 7, Articles 10 through 16, Articles 19 through 21 and Article 24, paragraph (2) of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013)
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**七** 第一条中所得税法施行規則の目次の改正規定（「第七十七条の五」を「第七十七条の六」に、「第七十七条の六」を「第七十七条の七」に改める部分に限る。）、同令第四十七条の改正規定（同条第十八号に係る部分及び同条第十九号に係る部分に限る。）、同令第四十七条の二（見出しを含む。）の改正規定、同令第七十三条の改正規定、同令第七十三条の二の改正規定、同令第七十四条の改正規定、同令第七十四条の二を同令第七十四条の三とし、同令第七十四条の次に一条を加える改正規定、同令第七十四条の三の次に一条を加える改正規定、同令第七十七条の四の改正規定、同令第四編第四章中第七十七条の六を第七十七条の七とし、同編第三章中第七十七条の五を第七十七条の六とし、第七十七条の四の次に一条を加える改正規定、同令第九十三条第一項の改正規定、同令第九十四条の二第一項の改正規定、同令別表第六（一）の改正規定及び同令別表第六（三）の改正規定並びに附則第四条、第八条、第九条、第二十二条、第二十三条、第二十四条第四項及び第五項並びに第二十五条の規定 平成二十八年一月一日又は前号に定める日のいずれか遅い日
suppl-4279-22/art-1/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-7 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-7
the provisions of Article 1 amending the Table of Contents of the Regulation for Enforcement of the Income Tax Act (limited to the part replacing "Article 77-5" with "Article 77-6" and "Article 77-6" with "Article 77-7"), the provisions amending Article 47 of that Regulation (limited to the part pertaining to item (xviii) and the part pertaining to item (xix) of that Article), the provisions amending Article 47-2 of that Regulation (including its heading), the provisions amending Article 73 of that Regulation, the provisions amending Article 73-2 of that Regulation, the provisions amending Article 74 of that Regulation, the provisions making Article 74-2 of that Regulation into Article 74-3 of that Regulation and adding one Article after Article 74 of that Regulation, the provisions adding one Article after Article 74-3 of that Regulation, the provisions amending Article 77-4 of that Regulation, the provisions making Article 77-6 in Part IV, Chapter IV of that Regulation into Article 77-7, making Article 77-5 in Chapter III of that Part into Article 77-6, and adding one Article after Article 77-4, the provisions amending Article 93, paragraph (1) of that Regulation, the provisions amending Article 94-2, paragraph (1) of that Regulation, the provisions amending Appended Table VI (1) of that Regulation and the provisions amending Appended Table VI (3) of that Regulation, and the provisions of Articles 4, 8, 9, 22 and 23, Article 24, paragraphs (4) and (5), and Article 25 of the Supplementary Provisions: January 1, 2016, or the date specified in the preceding item, whichever is later
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### 第二条（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person
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suppl-4279-22/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-2
**第一項** 第一条の規定による改正後の所得税法施行規則（以下「新規則」という。）第七条第三項（第八号に係る部分に限る。）（障害者等に該当する旨を証する書類の範囲等）の規定は、前条第六号に定める日以後に所得税法等の一部を改正する法律（平成二十七年法律第九号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第十条第五項（障害者等の少額預金の利子所得等の非課税）の規定による告知又は所得税法施行令の一部を改正する政令（平成二十七年政令第百四十一号。以下「改正令」という。）による改正後の所得税法施行令（以下「新令」という。）第四十三条第一項（非課税貯蓄に関する異動申告書）の規定による同項の申告書の提出若しくは新令第四十七条第二項（非課税貯蓄相続申込書）の規定による同項の非課税貯蓄相続申込書の提出の際に提示するこれらの規定に規定する書類について適用する。
suppl-4279-22/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-2/par-1
The provisions of Article 7, paragraph (3) (limited to the part pertaining to item (viii)) (Scope, etc. of Documents Certifying That a Person Is a Person with a Disability or Other Eligible Person) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Regulation") apply to the documents prescribed in those provisions that are presented, on or after the date specified in item (vi) of the preceding Article, at the time of the notice under Article 10, paragraph (5) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), at the time of the submission of the statement under Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act as amended by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 141 of 2015; hereinafter referred to as the "Amending Order") (hereinafter referred to as "New Order") under that paragraph, or at the time of the submission of the written application for succession to tax-exempt savings under Article 47, paragraph (2) (Application for Succession to Tax-Exempt Savings) of the New Order under that paragraph.
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**第二項** 新規則第七条第六項の規定は、前条第六号に定める日以後に同項の規定により提出する届出書について適用し、同日前に第一条の規定による改正前の所得税法施行規則（以下「旧規則」という。）第七条第六項（障害者等に該当する旨を証する書類の範囲等）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-4279-22/art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-2/par-2
The provisions of Article 7, paragraph (6) of the New Regulation apply to a written notification submitted under that paragraph on or after the date specified in item (vi) of the preceding Article, and the provisions then in force continue to govern a written notification submitted before that date under Article 7, paragraph (6) (Scope, etc. of Documents Certifying That a Person Is a Person with a Disability or Other Eligible Person) of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Regulation").
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### 第三条（外国税額控除に関する経過措置） — Transitional Measures Concerning Foreign Tax Credit
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suppl-4279-22/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-3
**第一項** 所得税法等の一部を改正する法律（平成二十六年法律第十号。以下この条において「平成二十六年改正法」という。）附則第七条第二項（外国税額控除に関する経過措置）の規定によりなおその効力を有するものとされる平成二十六年改正法第一条（所得税法の一部改正）の規定による改正前の所得税法第九十五条（外国税額控除）の規定に基づく旧規則第四十一条（外国税額控除を受けるための書類）及び第四十二条（繰越し又は繰戻しによる外国税額控除を受けるための書類）の規定は、なおその効力を有する。
suppl-4279-22/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-3/par-1
Articles 41 (Documents for Receiving a Foreign Tax Credit) and 42 (Documents for Receiving a Foreign Tax Credit by Carryover or Carryback) of the Former Regulation, which are based on Article 95 (Foreign Tax Credit) of the Income Tax Act prior to amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; hereinafter referred to as the "2014 Amendment Act" in this Article) (which is deemed to remain in force pursuant to Article 7, paragraph (2) (Transitional Measures Concerning Foreign Tax Credit) of the Supplementary Provisions of the 2014 Amendment Act), remain in force.
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### 第四条（確定所得申告書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Final Return Showing Income
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suppl-4279-22/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-4
**第一項** 新規則第四十七条第十八号及び第十九号（確定所得申告書の記載事項）の規定は、附則第一条第七号（施行期日）に定める日が属する年分以後の所得税について適用し、同日が属する年分前の所得税については、なお従前の例による。
suppl-4279-22/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-4/par-1
The provisions of Article 47, items (xviii) and (xix) (Matters to Be Stated in a Final Return Showing Income) of the New Regulation apply to income tax for the year that includes the date specified in Article 1, item (vii) (Effective Date) of the Supplementary Provisions and subsequent years, and the provisions then in force continue to govern income tax for years before the year that includes that date.
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### 第五条（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予等に関する経過措置） — Transitional Measures Concerning Tax Payment Grace Period, etc. Where the Special Provisions for Capital Gains, etc. upon Departure from Japan Apply
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suppl-4279-22/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-5
**第一項** 平成二十七年七月一日から附則第一条第六号（施行期日）に定める日までの間における新規則第五十二条の二（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）及び第五十二条の三（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定の適用については、新規則第五十二条の二第一項第一号中「、住所」とあるのは「及び住所」と、「同じ。）及び個人番号（個人番号を有しない者にあつては、氏名及び住所。以下この款において同じ。）」とあるのは「同じ。）」と、同条第三項第一号並びに新規則第五十二条の三第一項第一号及び第三項第一号中「、住所及び個人番号」とあるのは「及び住所」とする。
suppl-4279-22/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-5/par-1
With regard to the application of Article 52-2 (Tax Payment Grace Period Where the Special Provisions for Capital Gains, etc. upon Departure from Japan Apply) and Article 52-3 (Tax Payment Grace Period Where the Special Provisions for Capital Gains, etc. Apply upon Transfer of Assets to a Nonresident by Gift, etc.) of the New Regulation during the period from July 1, 2015 until the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, in Article 52-2, paragraph (1), item (i) of the New Regulation, the words ", domicile" are deemed to be replaced with "and domicile", and the words "the same applies hereinafter) and individual number (for a person who does not have an individual number, name and domicile; the same applies hereinafter in this Subsection)" with "the same applies hereinafter)", and in paragraph (3), item (i) of that Article and in Article 52-3, paragraph (1), item (i) and paragraph (3), item (i) of the New Regulation, the words ", domicile and individual number" are deemed to be replaced with "and domicile".
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### 第六条（給与等につき源泉徴収を受けない場合の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 When Salary or Other Wage Is Not Subject to Withholding
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suppl-4279-22/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-6
**第一項** 新規則第六十九条（給与等につき源泉徴収を受けない場合の申告書の記載事項）の規定は、附則第一条第六号（施行期日）に定める日以後に新法第百七十二条第一項（給与等につき源泉徴収を受けない場合の申告納税等）の規定により提出する申告書について適用し、同日前に改正法第一条（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。）第百七十二条第一項（給与等につき源泉徴収を受けない場合の申告納税等）の規定により提出した申告書については、なお従前の例による。
suppl-4279-22/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-6/par-1
The provisions of Article 69 (Matters to Be Entered in Return Forms Filed Without Withholding from Salaries, etc.) of the New Regulation apply to a return submitted under Article 172, paragraph (1) (Self-Assessment Tax Payment, etc. Without Withholding from Salaries, etc.) of the New Act on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern a return submitted before that date under Article 172, paragraph (1) (Self-Assessment Tax Payment, etc. Without Withholding from Salaries, etc.) of the Income Tax Act prior to amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "Former Act").
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### 第七条（退職所得の選択課税による還付のための申告書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Entered in a Return Form for a Refund Due to Alternative Taxation on Retirement Income
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suppl-4279-22/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-7 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-7
**第一項** 新規則第七十条（退職所得の選択課税による還付のための申告書の記載事項）の規定は、附則第一条第六号（施行期日）に定める日以後に提出する新法第百七十三条第一項（退職所得の選択課税による還付）に規定する申告書について適用し、同日前に提出した旧法第百七十三条第一項（退職所得の選択課税による還付）に規定する申告書については、なお従前の例による。
suppl-4279-22/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-7/par-1
The provisions of Article 70 (Matters to Be Entered in a Return Form for a Refund Due to Alternative Taxation on Retirement Income) of the New Regulation apply to a return prescribed in Article 173, paragraph (1) (Refund Due to Alternative Taxation on Retirement Income) of the New Act that is submitted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern a return prescribed in Article 173, paragraph (1) (Refund Due to Alternative Taxation on Retirement Income) of the Former Act that was submitted before that date.
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### 第八条（給与所得者の扶養控除等申告書の記載事項等に関する経過措置） — Transitional Measures Concerning Matters to Be Stated, etc. in a Salary Income Earner's Return for Deduction for Dependents, etc.
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suppl-4279-22/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-8 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-8
**第一項** 新規則第七十三条第一項から第三項まで（給与所得者の扶養控除等申告書の記載事項）、第七十四条第一項及び第二項（従たる給与についての扶養控除等申告書の記載事項）、第七十四条の三第一項（給与所得者の配偶者特別控除申告書の記載事項）並びに第七十五条第一項（給与所得者の保険料控除申告書の記載事項）（これらの規定のうち、新規則第七十三条第一項第一号に規定する住所に係る部分に限る。）の規定は、附則第一条第七号（施行期日）に定める日以後に提出する新法第百九十四条第七項（給与所得者の扶養控除等申告書）に規定する給与所得者の扶養控除等申告書、新法第百九十五条第五項（従たる給与についての扶養控除等申告書）に規定する従たる給与についての扶養控除等申告書、新法第百九十五条の二第三項（給与所得者の配偶者特別控除申告書）に規定する給与所得者の配偶者特別控除申告書及び新法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書について適用し、同日前に提出した旧法第百九十四条第四項（給与所得者の扶養控除等申告書）に規定する給与所得者の扶養控除等申告書、旧法第百九十五条第四項（従たる給与についての扶養控除等申告書）に規定する従たる給与についての扶養控除等申告書、旧法第百九十五条の二第二項（給与所得者の配偶者特別控除申告書）に規定する給与所得者の配偶者特別控除申告書及び旧法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書については、なお従前の例による。
suppl-4279-22/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-8/par-1
The provisions of Article 73, paragraphs (1) through (3) (Matters to Be Entered in a Salary Income Earner's Return for Deduction for Dependents, etc.), Article 74, paragraphs (1) and (2) (Matters to Be Entered in a Return for Deduction for Dependents, etc. Regarding Secondary Salaries), Article 74-3, paragraph (1) (Matters to Be Entered in a Salary Income Earner's Return for Special Spousal Deduction) and Article 75, paragraph (1) (Matters to Be Entered in a Salary Income Earner's Return for Insurance Premium Deduction) of the New Regulation (limited, out of these provisions, to the part pertaining to the domicile prescribed in Article 73, paragraph (1), item (i) of the New Regulation) apply to the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (7) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the New Act, the return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (5) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the New Act, the salary income earner's return for special spousal deduction prescribed in Article 195-2, paragraph (3) (Salary Income Earner's Return for Special Spousal Deduction) of the New Act and the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the New Act that are submitted on or after the date specified in Article 1, item (vii) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (4) (Salary Income Earner's Return for Deduction for Dependents, etc.) of the Former Act, the return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (4) (Return for Deduction for Dependents, etc. Regarding Secondary Salaries) of the Former Act, the salary income earner's return for special spousal deduction prescribed in Article 195-2, paragraph (2) (Salary Income Earner's Return for Special Spousal Deduction) of the Former Act and the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Former Act that were submitted before that date.
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**第二項** 新規則第七十六条の二第四項及び第五項（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供）（これらの規定のうち新規則第七十三条第一項第一号に規定する住所に係る部分に限るものとし、これらの規定を新規則第七十七条第二項（退職所得の受給に関する申告書の記載事項等）又は第七十七条の四第三項（公的年金等の受給者の扶養親族等申告書の記載事項等）において準用する場合を含む。）の規定は、附則第一条第七号に定める日以後に提出する新令第三百十九条の二第一項又は第五項（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）（これらの規定を新令第三百十九条の四（退職所得の受給に関する申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）又は第三百十九条の十二（公的年金等の受給者の扶養親族等申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）において準用する場合を含む。）の申請書又は届出書について適用し、同日前に提出した改正令による改正前の所得税法施行令（以下「旧令」という。）第三百十九条の二第一項又は第五項（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）（これらの規定を旧令第三百十九条の四（退職所得の受給に関する申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）又は第三百十九条の十一（公的年金等の受給者の扶養親族等申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）において準用する場合を含む。）の申請書又は届出書については、なお従前の例による。
suppl-4279-22/art-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-8/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-8/par-2
The provisions of Article 76-2, paragraphs (4) and (5) (Provision, by Electronic or Magnetic Means, of Matters to Be Entered in Returns Regarding Withholding for Salary Income Earners) of the New Regulation (limited, out of these provisions, to the part pertaining to the domicile prescribed in Article 73, paragraph (1), item (i) of the New Regulation, and including where these provisions apply mutatis mutandis pursuant to Article 77, paragraph (2) (Matters to Be Entered in a Return on Receipt of Retirement Income, etc.) or Article 77-4, paragraph (3) (Matters to Be Entered in a Return for Dependents, etc. by a Recipient of a public pension or retirement package, etc.) of the New Regulation) apply to the written application or written notification under Article 319-2, paragraph (1) or (5) (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in Returns Regarding Withholding for Salary Income Earners) of the New Order (including where these provisions apply mutatis mutandis pursuant to Article 319-4 (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in a Return on Receipt of Retirement Income) or Article 319-12 (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in a Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the New Order) that is submitted on or after the date specified in Article 1, item (vii) of the Supplementary Provisions, and the provisions then in force continue to govern the written application or written notification under Article 319-2, paragraph (1) or (5) (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in Returns Regarding Withholding for Salary Income Earners) of the Order for Enforcement of the Income Tax Act prior to amendment by the Amending Order (hereinafter referred to as the "Former Order") (including where these provisions apply mutatis mutandis pursuant to Article 319-4 (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in a Return on Receipt of Retirement Income) or Article 319-11 (Procedures for Approval, etc. Pertaining to Provision, by Electronic or Magnetic Means, of Matters to Be Entered in a Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Former Order) that was submitted before that date.
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### 第九条（公的年金等の受給者の扶養親族等申告書の記載事項等に関する経過措置） — Transitional Measures Concerning Matters to Be Stated, etc. in a Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package
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suppl-4279-22/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-9 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-9
**第一項** 新規則第七十七条の四第一項（公的年金等の受給者の扶養親族等申告書の記載事項等）（同項第一号に規定する住所に係る部分に限る。）の規定は、附則第一条第七号（施行期日）に定める日以後に提出する新法第二百三条の五第九項（公的年金等の受給者の扶養親族等申告書）に規定する公的年金等の受給者の扶養親族等申告書について適用し、同日前に提出した旧法第二百三条の五第八項（公的年金等の受給者の扶養親族等申告書）に規定する公的年金等の受給者の扶養親族等申告書については、なお従前の例による。
suppl-4279-22/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-9/par-1
The provisions of Article 77-4, paragraph (1) (Matters to Be Entered in a Return for Dependents, etc. by a Recipient of a public pension or retirement package, etc.) of the New Regulation (limited to the part pertaining to the domicile prescribed in item (i) of that paragraph) apply to the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-5, paragraph (9) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the New Act that is submitted on or after the date specified in Article 1, item (vii) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-5, paragraph (8) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Former Act that was submitted before that date.
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### 第十条（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Head of a Business Office of a Savings Institution, etc.
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suppl-4279-22/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-10 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-10
**第一項** 新規則第八十一条の六第二項（第九号に係る部分に限る。）（貯蓄取扱機関等の営業所の長に提示する書類の範囲）（新規則第八十一条の二十第一項（株式等の譲渡の対価の支払者に提示する書類の範囲）、第八十一条の二十五第一項（交付金銭等の交付者に提示する書類の範囲）、第八十一条の二十九第一項（株式等証券投資信託等の償還金等の交付者に提示する書類の範囲）、第八十一条の三十三第一項（信託受益権の譲渡の対価の支払者に提示する書類の範囲）、第八十一条の三十六第二項（先物取引の差金等決済をする者の告知）及び第八十一条の三十八（金地金等の譲渡の対価の支払者に提示する書類の範囲）において準用する場合を含む。）の規定は、附則第一条第六号（施行期日）に定める日以後に新法第二百二十四条第一項（利子、配当、償還金等の受領者の告知）、第二百二十四条の三第一項（株式等の譲渡の対価の受領者の告知）（同条第三項又は第四項において準用する場合を含む。）、第二百二十四条の四（信託受益権の譲渡の対価の受領者の告知）、第二百二十四条の五第一項（先物取引の差金等決済をする者の告知）若しくは第二百二十四条の六（金地金等の譲渡の対価の受領者の告知）の規定による告知又は新法第二百二十四条第二項若しくは第四項若しくは第二百二十四条の二（譲渡性預金の譲渡等に関する告知）の規定による告知書の提出の際に提示するこれらの規定に規定する書類について適用する。
suppl-4279-22/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-10/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-10/par-1
The provisions of Article 81-6, paragraph (2) (limited to the part pertaining to item (ix)) (Scope of Documents to Be Presented to the Head of a business office, etc. of a Savings Institution, etc.) of the New Regulation (including where these provisions apply mutatis mutandis pursuant to Article 81-20, paragraph (1) (Scope of Documents to Be Presented to a Person Paying Consideration for Transferring Shares, etc.), Article 81-25, paragraph (1) (Scope of Documents to Be Presented to a Person Delivering Delivered Money, etc.), Article 81-29, paragraph (1) (Scope of Documents to Be Presented to a Person Delivering Redemption Money or a Similar Asset of a Securities Investment Trust, etc. of Shares, etc.), Article 81-33, paragraph (1) (Scope of Documents to Be Presented to a Person Paying Consideration for Transferring a Beneficial Interest in a Trust), Article 81-36, paragraph (2) (Notice by a Person Settling a Futures Contract) and Article 81-38 (Scope of Documents to Be Presented to a Person Paying Consideration for Transferring Gold Bullion, etc.) of the New Regulation) apply to the documents prescribed in these provisions that are presented, on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, at the time of notice pursuant to the provisions of Article 224, paragraph (1) (Notice by a Person Receiving Interest, Dividends, Redemption Money, etc.), Article 224-3, paragraph (1) (Notice by a Person Receiving Consideration for Transferring Shares, etc.) (including where applied mutatis mutandis pursuant to paragraph (3) or (4) of that Article), Article 224-4 (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust), Article 224-5, paragraph (1) (Notice by a Person Settling a Futures Contract) or Article 224-6 (Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the New Act, or at the time of submission of a paper-based notice pursuant to the provisions of Article 224, paragraph (2) or (4) or Article 224-2 (Notice Regarding Transfer of Negotiable Deposits) of the New Act.
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### 第十一条（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） — Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income
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suppl-4279-22/art-11 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-11 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-11
**第一項** 新規則第八十一条の七第二項（利子等の受領者の申請により作成する帳簿の記載事項）の規定は、附則第一条第六号（施行期日）に定める日以後に受理する新令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）の申請書について適用し、同日前に受理した旧令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）の申請書については、なお従前の例による。
suppl-4279-22/art-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-11/par-1
The provisions of Article 81-7, paragraph (2) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income) of the New Regulation apply to the written application under Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice, etc.) of the New Order that is accepted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the written application under Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice, etc.) of the Former Order that was accepted before that date.
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**第二項** 新規則第八十一条の七第三項の規定は、附則第一条第六号に定める日以後に同項の規定により提出する届出書について適用し、同日前に旧規則第八十一条の七第三項（利子等の受領者の申請により作成する帳簿の記載事項）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-4279-22/art-11/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-11/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-11/par-2
The provisions of Article 81-7, paragraph (3) of the New Regulation apply to the written notification submitted pursuant to the provisions of that paragraph on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the written notification submitted before that date pursuant to the provisions of Article 81-7, paragraph (3) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income) of the Former Regulation.
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### 第十二条（無記名公社債の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） — Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds
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suppl-4279-22/art-12 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-12 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-12
**第一項** 新規則第八十一条の十一第二項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項）の規定は、附則第一条第六号（施行期日）に定める日以後に受理する新令第三百三十九条第九項（無記名公社債の利子等に係る告知書等の提出等）において準用する新令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）の申請書について適用し、同日前に受理した旧令第三百三十九条第九項（無記名公社債の利子等に係る告知書等の提出等）の申請書については、なお従前の例による。
suppl-4279-22/art-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-12/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-12/par-1
The provisions of Article 81-11, paragraph (2) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Regulation apply to the written application under Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice, etc.) of the New Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order that is accepted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the written application under Article 339, paragraph (9) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order that was accepted before that date.
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**第二項** 新規則第八十一条の十一第三項の規定は、附則第一条第六号に定める日以後に同項の規定により提出する届出書について適用し、同日前に旧規則第八十一条の十一第三項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項）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-4279-22/art-12/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-12/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-12/par-2
The provisions of Article 81-11, paragraph (3) of the New Regulation apply to the written notification submitted pursuant to the provisions of that paragraph on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the written notification submitted before that date pursuant to the provisions of Article 81-11, paragraph (3) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Regulation.
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### 第十三条（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関する経過措置） — Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.
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suppl-4279-22/art-13 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-13 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-13
**第一項** 新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）（新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）又は第八十一条の三十（償還金等の受領者の申請により作成する帳簿の記載事項等）において準用する場合を含む。）の規定は、附則第一条第六号（施行期日）に定める日以後に受理する新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）（新令第三百四十五条第六項（交付金銭等の受領者の告知等）又は第三百四十六条第六項（償還金等の受領者の告知等）において準用する場合を含む。）の申請書について適用し、同日前に受理した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）（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）又は第三百四十六条第六項（償還金等の受領者の告知等）において準用する場合を含む。）の申請書については、なお従前の例による。
suppl-4279-22/art-13/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-13/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-13/par-1
The provisions of Article 81-21, paragraph (1) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the New Regulation (including where these provisions apply mutatis mutandis pursuant to Article 81-26 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.) or Article 81-30 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset) of the New Regulation) apply to the written application under Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring Shares, etc.) of the New Order (including where applied mutatis mutandis pursuant to Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) or Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the New Order) that is accepted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the written application under Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring Shares, etc.) of the Former Order (including where applied mutatis mutandis pursuant to Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) or Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the Former Order) that was accepted before that date.
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**第二項** 新規則第八十一条の二十一第二項の規定は、附則第一条第六号に定める日以後に同項の規定により提出する届出書について適用し、同日前に旧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）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-4279-22/art-13/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-13/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-13/par-2
The provisions of Article 81-21, paragraph (2) of the New Regulation apply to the written notification submitted pursuant to the provisions of that paragraph on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the written notification submitted before that date pursuant to the provisions of Article 81-21, paragraph (2) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the Former Regulation.
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### 第十四条（信託受益権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関する経過措置） — Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust
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suppl-4279-22/art-14 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-14 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-14
**第一項** 新規則第八十一条の三十四第一項（信託受益権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）の規定は、附則第一条第六号（施行期日）に定める日以後に受理する新令第三百四十九条第三項（信託受益権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）の申請書について適用し、同日前に受理した旧令第三百四十九条第三項（信託受益権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）の申請書については、なお従前の例による。
suppl-4279-22/art-14/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-14/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-14/par-1
The provisions of Article 81-34, paragraph (1) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the New Regulation apply to the written application under Article 349, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust, etc.) of the New Order that is accepted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the written application under Article 349, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust, etc.) of the Former Order that was accepted before that date.
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**第二項** 新規則第八十一条の三十四第二項の規定は、附則第一条第六号に定める日以後に同項の規定により提出する届出書について適用し、同日前に旧規則第八十一条の三十四第二項（信託受益権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）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-4279-22/art-14/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-14/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-14/par-2
The provisions of Article 81-34, paragraph (2) of the New Regulation apply to the written notification submitted pursuant to the provisions of that paragraph on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the written notification submitted before that date pursuant to the provisions of Article 81-34, paragraph (2) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Former Regulation.
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### 第十五条（先物取引の差金等決済をする者の告知に関する経過措置） — Transitional Measures Concerning Notice by the Person Settling a Futures Contract
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suppl-4279-22/art-15 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-15 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-15
**第一項** 新規則第八十一条の三十六第三項（先物取引の差金等決済をする者の告知）の規定は、附則第一条第六号（施行期日）に定める日以後に受理する新令第三百五十条の四第三項（先物取引の差金等決済をする者の告知に係る住民票の写しその他の書類の提示等）の申請書について適用し、同日前に受理した旧令第三百五十条の四第三項（先物取引の差金等決済をする者の告知に係る住民票の写しその他の書類の提示等）の申請書については、なお従前の例による。
suppl-4279-22/art-15/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-15/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-15/par-1
The provisions of Article 81-36, paragraph (3) (Notice by a Person Settling a Futures Contract) of the New Regulation apply to the written application under Article 350-4, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Settling a Futures Contract) of the New Order that is accepted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the written application under Article 350-4, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Settling a Futures Contract) of the Former Order that was accepted before that date.
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**第二項** 新規則第八十一条の三十六第四項の規定は、附則第一条第六号に定める日以後に同項の規定により提出する届出書について適用し、同日前に旧規則第八十一条の三十六第四項（先物取引の差金等決済をする者の告知）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-4279-22/art-15/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-15/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-15/par-2
The provisions of Article 81-36, paragraph (4) of the New Regulation apply to the written notification submitted pursuant to the provisions of that paragraph on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the written notification submitted before that date pursuant to the provisions of Article 81-36, paragraph (4) (Notice by a Person Settling a Futures Contract) of the Former Regulation.
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### 第十六条（金地金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関する経過措置） — Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.
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suppl-4279-22/art-16 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-16 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-16
**第一項** 新規則第八十一条の三十九第一項（金地金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）の規定は、附則第一条第六号（施行期日）に定める日以後に受理する新令第三百五十条の九第三項（金地金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）の申請書について適用し、同日前に受理した旧令第三百五十条の九第三項（金地金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）の申請書については、なお従前の例による。
suppl-4279-22/art-16/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-16/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-16/par-1
The provisions of Article 81-39, paragraph (1) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the New Regulation apply to the written application under Article 350-9, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the New Order that is accepted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the written application under Article 350-9, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Former Order that was accepted before that date.
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**第二項** 新規則第八十一条の三十九第二項の規定は、附則第一条第六号に定める日以後に同項の規定により提出する届出書について適用し、同日前に旧規則第八十一条の三十九第二項（金地金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）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-4279-22/art-16/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-16/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-16/par-2
The provisions of Article 81-39, paragraph (2) of the New Regulation apply to the written notification submitted pursuant to the provisions of that paragraph on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the written notification submitted before that date pursuant to the provisions of Article 81-39, paragraph (2) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Former Regulation.
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### 第十七条（生命保険金等の支払調書に関する経過措置） — Transitional Measures Concerning Payment Reports on Life Insurance Proceeds, etc.
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suppl-4279-22/art-17 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-17 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-17
**第一項** 新規則第八十六条第一項（第八号に係る部分に限る。）（生命保険金等の支払調書）の規定は、平成三十年一月一日以後に支払の確定する同項に規定する生命保険金等で同日以後に同項に規定する契約者の変更が行われたものについて適用する。
suppl-4279-22/art-17/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-17/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-17/par-1
The provisions of Article 86, paragraph (1) (limited to the part pertaining to item (viii)) (Payment Report on Life Insurance Proceeds, etc.) of the New Regulation apply to the life insurance benefits, etc. prescribed in that paragraph for which payment is fixed on or after January 1, 2018, and for which a change of the contract holder prescribed in that paragraph has been made on or after that date.
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### 第十八条（損害保険等給付の支払調書に関する経過措置） — Transitional Measures Regarding Payment Reports on Casualty Insurance Benefits, etc.
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suppl-4279-22/art-18 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-18 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-18
**第一項** 新規則第八十七条第一項（第八号に係る部分に限る。）（損害保険等給付の支払調書）の規定は、平成三十年一月一日以後に支払の確定する同項に規定する損害保険等給付で同日以後に同項に規定する契約者の変更が行われたものについて適用する。
suppl-4279-22/art-18/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-18/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-18/par-1
The provisions of Article 87, paragraph (1) (limited to the part pertaining to item (viii)) (Payment Report on Casualty Insurance Benefits, etc.) of the New Regulation apply to the casualty insurance benefits, etc. prescribed in that paragraph for which payment is fixed on or after January 1, 2018, and for which a change of the contract holder prescribed in that paragraph has been made on or after that date.
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### 第十九条（非居住者等の所得の支払調書に関する経過措置） — Transitional Measures Regarding Payment Reports on Income of Nonresidents, etc.
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suppl-4279-22/art-19 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-19 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-19
**第一項** 新規則第八十九条第一項第一号及び第二項第一号（非居住者等の所得の支払調書）の規定は、附則第一条第六号（施行期日）に定める日以後に支払の確定する新規則第八十九条第一項に規定する利益又は同条第二項に規定する国内源泉所得について適用し、同日前に支払の確定した旧規則第八十九条第一項（非居住者等の所得の支払調書）に規定する利益又は同条第二項に規定する国内源泉所得については、なお従前の例による。
suppl-4279-22/art-19/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-19/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-19/par-1
The provisions of Article 89, paragraph (1), item (i) and paragraph (2), item (i) (Payment Report on Income of Nonresidents, etc.) of the New Regulation apply to the profits prescribed in Article 89, paragraph (1) of the New Regulation or the domestic source income prescribed in paragraph (2) of that Article for which payment is fixed on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the profits prescribed in Article 89, paragraph (1) (Payment Report on Income of Nonresidents, etc.) of the Former Regulation or the domestic source income prescribed in paragraph (2) of that Article for which payment was fixed before that date.
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### 第二十条（不動産所得等の支払調書に関する経過措置） — Transitional Measures Regarding Payment Reports on Real Property Income, etc.
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suppl-4279-22/art-20 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-20 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-20
**第一項** 新規則第九十条第二項第一号（不動産所得等の支払調書）の規定は、附則第一条第六号（施行期日）に定める日以後に支払の確定する同項に規定する対価について適用し、同日前に支払の確定した旧規則第九十条第二項（不動産所得等の支払調書）に規定する対価については、なお従前の例による。
suppl-4279-22/art-20/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-20/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-20/par-1
The provisions of Article 90, paragraph (2), item (i) (Payment Report on Real Property Income, etc.) of the New Regulation apply to the consideration prescribed in that paragraph for which payment is fixed on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the consideration prescribed in Article 90, paragraph (2) (Payment Report on Real Property Income, etc.) of the Former Regulation for which payment was fixed before that date.
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### 第二十一条（株式等の譲渡の対価等の支払調書に関する経過措置） — Transitional Measures Regarding Payment Reports on Consideration for Transferring Shares, etc.
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suppl-4279-22/art-21 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-21 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-21
**第一項** 新規則第九十条の二第二項（株式等の譲渡の対価等の支払調書）の規定は、附則第一条第六号（施行期日）に定める日以後に支払の確定する同項に規定する割引債の償還金等について適用し、同日前に支払の確定した旧規則第九十条の二第二項（株式等の譲渡の対価等の支払調書）に規定する割引債の償還金等については、なお従前の例による。
suppl-4279-22/art-21/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-21/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-21/par-1
The provisions of Article 90-2, paragraph (2) (Payment Report on Consideration for Transferring Shares, etc.) of the New Regulation apply to the redemption money or a similar asset of a discount bond prescribed in that paragraph for which payment is fixed on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the redemption money or a similar asset of a discount bond prescribed in Article 90-2, paragraph (2) (Payment Report on Consideration for Transferring Shares, etc.) of the Former Regulation for which payment was fixed before that date.
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### 第二十二条（給与等の源泉徴収票に関する経過措置） — Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages
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suppl-4279-22/art-22 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-22 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-22
**第一項** 新規則第九十三条第一項（給与等の源泉徴収票）の規定は、附則第一条第七号（施行期日）に定める日以後に支払うべき同項に規定する給与等について適用し、同日前に支払うべき旧規則第九十三条第一項（給与等の源泉徴収票）に規定する給与等については、なお従前の例による。
suppl-4279-22/art-22/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-22/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-22/par-1
The provisions of Article 93, paragraph (1) (Withholding Receipt for a salary or other wage) of the New Regulation apply to the salary or other wage prescribed in that paragraph that is to be paid on or after the date specified in Article 1, item (vii) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the salary or other wage prescribed in Article 93, paragraph (1) (Withholding Receipt for a salary or other wage) of the Former Regulation that is to be paid before that date.
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### 第二十三条（公的年金等の源泉徴収票に関する経過措置） — Transitional Measures Regarding Withholding Receipts for Public Pensions or Retirement Packages
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suppl-4279-22/art-23 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-23 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-23
**第一項** 新規則第九十四条の二第一項（公的年金等の源泉徴収票）の規定は、附則第一条第七号（施行期日）に定める日以後に支払うべき同項に規定する公的年金等について適用し、同日前に支払うべき旧規則第九十四条の二第一項（公的年金等の源泉徴収票）に規定する公的年金等については、なお従前の例による。
suppl-4279-22/art-23/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-23/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-23/par-1
The provisions of Article 94-2, paragraph (1) (Withholding Receipt for a public pension or retirement package) of the New Regulation apply to the public pension or retirement package prescribed in that paragraph that is to be paid on or after the date specified in Article 1, item (vii) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the public pension or retirement package prescribed in Article 94-2, paragraph (1) (Withholding Receipt for a public pension or retirement package) of the Former Regulation that is to be paid before that date.
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### 第二十四条（書式に関する経過措置） — Transitional Measures Concerning Forms
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suppl-4279-22/art-24 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24
**第一項** 新規則別表第五（十一）及び別表第五（十三）に定める書式は、平成三十年一月一日以後に新法第二百二十五条第一項（支払調書及び支払通知書）の規定により提出する同項に規定する調書について適用し、同日前に旧法第二百二十五条第一項（支払調書及び支払通知書）の規定により提出した同項に規定する調書については、なお従前の例による。
suppl-4279-22/art-24/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-1
The forms specified in Appended Table V (11) and Appended Table V (13) of the New Regulation apply to the records prescribed in Article 225, paragraph (1) (Payment Reports and Notices of Payment) of the New Act that are submitted pursuant to that paragraph on or after January 1, 2018, and the provisions then in force continue to govern the records prescribed in Article 225, paragraph (1) (Payment Reports and Notices of Payment) of the Former Act that were submitted pursuant to that paragraph before that date.
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**第二項** 別表第五（十七）の改正規定（同表の表に係る部分に限る。）、別表第五（十八）の改正規定（同表の表に係る部分に限る。）、別表第五（十九）の改正規定（同表の表に係る部分に限る。）、別表第五（二十）の改正規定（同表の表に係る部分に限る。）、別表第五（二十一）の改正規定（同表の表に係る部分に限る。）、別表第五（二十二）の改正規定（同表の表に係る部分に限る。）、別表第五（二十三）の改正規定（同表の表に係る部分に限る。）及び別表第五（二十七）の改正規定（同表の表に係る部分に限る。）による新規則別表第五（十七）から別表第五（二十三）まで及び別表第五（二十七）に定める書式は、附則第一条第六号に定める日以後に新法第二百二十五条第一項の規定により提出する同項に規定する調書について適用し、同日前に旧法第二百二十五条第一項の規定により提出した同項に規定する調書については、なお従前の例による。
suppl-4279-22/art-24/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-2
The forms specified in Appended Table V (17) through Appended Table V (23) and Appended Table V (27) of the New Regulation as amended by the provisions amending Appended Table V (17) (limited to the part pertaining to the table in that Appended Table), the provisions amending Appended Table V (18) (limited to the part pertaining to the table in that Appended Table), the provisions amending Appended Table V (19) (limited to the part pertaining to the table in that Appended Table), the provisions amending Appended Table V (20) (limited to the part pertaining to the table in that Appended Table), the provisions amending Appended Table V (21) (limited to the part pertaining to the table in that Appended Table), the provisions amending Appended Table V (22) (limited to the part pertaining to the table in that Appended Table), the provisions amending Appended Table V (23) (limited to the part pertaining to the table in that Appended Table) and the provisions amending Appended Table V (27) (limited to the part pertaining to the table in that Appended Table) apply to the records prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to that paragraph on or after the date specified in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the records prescribed in Article 225, paragraph (1) of the Former Act that were submitted pursuant to that paragraph before that date.
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**第三項** 別表第五（二十）の改正規定（同表の表に係る部分を除く。）による新規則別表第五（二十）に定める書式は、平成二十七年七月一日以後に新法第二百二十五条第一項の規定により提出する同項に規定する調書について適用し、同日前に旧法第二百二十五条第一項の規定により提出した同項に規定する調書については、なお従前の例による。
suppl-4279-22/art-24/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-3
The form specified in Appended Table V (20) of the New Regulation as amended by the provisions amending Appended Table V (20) (excluding the part pertaining to the table in that Appended Table) applies to the records prescribed in Article 225, paragraph (1) of the New Act that are submitted pursuant to that paragraph on or after July 1, 2015, and the provisions then in force continue to govern the records prescribed in Article 225, paragraph (1) of the Former Act that were submitted pursuant to that paragraph before that date.
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**第四項** 新規則別表第六（一）に定める書式は、附則第一条第七号に定める日以後に支払うべき新法第二百二十六条第一項（源泉徴収票）に規定する給与等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第一項に規定する源泉徴収票について適用し、同日前に支払うべき旧法第二百二十六条第一項（源泉徴収票）に規定する給与等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した同条第一項に規定する源泉徴収票については、なお従前の例による。
suppl-4279-22/art-24/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-4
The form specified in Appended Table VI (1) of the New Regulation applies to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipt) of the New Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in that paragraph that is to be paid on or after the date specified in Article 1, item (vii) of the Supplementary Provisions, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipt) of the Former Act that was submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in that paragraph that is to be paid before that date.
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**第五項** 新規則別表第六（三）に定める書式は、附則第一条第七号に定める日以後に支払うべき新法第二百二十六条第三項に規定する公的年金等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第三項に規定する源泉徴収票について適用し、同日前に支払うべき旧法第二百二十六条第三項に規定する公的年金等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した同条第三項に規定する源泉徴収票については、なお従前の例による。
suppl-4279-22/art-24/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-5
The form specified in Appended Table VI (3) of the New Regulation applies to the Withholding receipt prescribed in Article 226, paragraph (3) of the New Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the public pension or retirement package prescribed in paragraph (3) of that Article that is to be paid on or after the date specified in Article 1, item (vii) of the Supplementary Provisions, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (3) of the Former Act that was submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the public pension or retirement package prescribed in paragraph (3) of that Article that is to be paid before that date.
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**第六項** 前各項に規定する書式は、当分の間、改正前の所得税法施行規則の相当の規定に定める調書に、新規則別表第五（十一）、別表第五（十三）、別表第五（十七）から別表第五（二十三）まで、別表第五（二十七）、別表第六（一）及び別表第六（三）に準じて、記載したものをもってこれに代えることができる。
suppl-4279-22/art-24/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-6
The forms prescribed in the preceding paragraphs may, for the time being, be replaced by a record prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to amendment, on which entries have been made in accordance with Appended Table V (11), Appended Table V (13), Appended Table V (17) through Appended Table V (23), Appended Table V (27), Appended Table VI (1) and Appended Table VI (3) of the New Regulation.
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**第七項** 平成二十八年四月一日から同年十二月三十一日までの間における新規則別表第五（十七）に定める書式の適用については、同表の備考１中「利益」とあるのは、「利益（所得税法等の一部を改正する法律（平成２６年法律第１０号）第１条の規定による改正前の所得税法第１６１条第１号の２に掲げるものに該当するものに限る。）」とする。
suppl-4279-22/art-24/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-7 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-7
With respect to the application of the form specified in Appended Table V (17) of the New Regulation during the period from April 1, 2016 through December 31, 2016, the term "profits" in Note 1 of the Remarks to that Appended Table is deemed to be replaced with "profits (limited to those falling under Article 161, item (i)-2 of the Income Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014))".
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### 第二十五条（所得税法の一部改正及び所得税法施行令の一部改正に伴う調整規定） — Adjustment Provisions Accompanying Partial Amendment of the Income Tax Act and Partial Amendment of the Order for Enforcement of the Income Tax Act
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suppl-4279-22/art-25 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-25 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-25
**第一項** 附則第一条第六号（施行期日）に定める日が平成二十八年一月一日後である場合における所得税法施行規則の一部を改正する省令（平成二十六年財務省令第五十三号）附則第三十七条から第三十九条まで（給与所得者の扶養控除等申告書の記載事項に関する経過措置等）、第四十一条（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供に関する経過措置）及び第四十三条（公的年金等の受給者の扶養親族等申告書の記載事項等に関する経過措置）の規定の適用については、同令附則第三十七条中「第百九十四条第四項」とあるのは「第百九十四条第七項」と、同令附則第三十八条中「第百九十五条第四項」とあるのは「第百九十五条第五項」と、同令附則第三十九条中「第百九十五条の二第二項」とあるのは「第百九十五条の二第三項」と、同令附則第四十一条中「第三百十九条の十一」とあるのは「第三百十九条の十二」と、同令附則第四十三条中「第二百三条の五第八項」とあるのは「第二百三条の五第九項」とする。
suppl-4279-22/art-25/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-25/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-25/par-1
In the case where the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions is after January 1, 2016, with respect to the application of the provisions of Articles 37 through 39 (Transitional Measures, etc. Regarding Matters to Be Entered in Salary Income Earners' Returns for Deduction for Dependents, etc.), Article 41 (Transitional Measures Regarding Provision, by Electronic or Magnetic Means, of Matters to Be Entered in Returns Regarding Withholding for Salary Income Earners) and Article 43 (Transitional Measures Regarding Matters to Be Entered in Returns for Dependents, etc. by Recipients of Public Pensions or Retirement Packages, etc.) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 53 of 2014), the phrase "Article 194, paragraph (4)" in Article 37 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 194, paragraph (7)", the phrase "Article 195, paragraph (4)" in Article 38 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 195, paragraph (5)", the phrase "Article 195-2, paragraph (2)" in Article 39 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 195-2, paragraph (3)", the phrase "Article 319-11" in Article 41 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 319-12", and the phrase "Article 203-5, paragraph (8)" in Article 43 of the Supplementary Provisions of that Ministerial Order is deemed to be replaced with "Article 203-5, paragraph (9)".
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## Cites
- suppl-4279-22/art-1/par-1/item-1: 附則第五条 → 所得税法施行規則 附則第五条 (Supplementary Provisions, Article 5), suppl-4279-22/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-5
- suppl-4279-22/art-1/par-1/item-1: 第二十四条第三項 → 所得税法施行規則 附則第二十四条第三項 (Supplementary Provisions, Article 24, paragraph (3)), suppl-4279-22/art-24/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-3
- suppl-4279-22/art-1/par-1/item-3: 附則第三条 → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-4279-22/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-3
- suppl-4279-22/art-1/par-1/item-5: 附則第十七条 → 所得税法施行規則 附則第十七条 (Supplementary Provisions, Article 17), suppl-4279-22/art-17 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-17 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-17
- suppl-4279-22/art-1/par-1/item-5: 第十八条 → 所得税法施行規則 附則第十八条 (Supplementary Provisions, Article 18), suppl-4279-22/art-18 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-18 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-18
- suppl-4279-22/art-1/par-1/item-5: 第二十四条第一項 → 所得税法施行規則 附則第二十四条第一項 (Supplementary Provisions, Article 24, paragraph (1)), suppl-4279-22/art-24/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-1
- suppl-4279-22/art-1/par-1/item-6: 次条 → 所得税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-4279-22/art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-2
- suppl-4279-22/art-1/par-1/item-6: 附則第六条 → 所得税法施行規則 附則第六条 (Supplementary Provisions, Article 6), suppl-4279-22/art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-6
- suppl-4279-22/art-1/par-1/item-6: 第七条 → 所得税法施行規則 附則第七条 (Supplementary Provisions, Article 7), suppl-4279-22/art-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-7 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-7
- suppl-4279-22/art-1/par-1/item-6: 第十条から第十六条まで → 所得税法施行規則 附則第十条 (Supplementary Provisions, Article 10), suppl-4279-22/art-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-10 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-10
- suppl-4279-22/art-1/par-1/item-6: 第十条から第十六条まで → 所得税法施行規則 附則第十一条 (Supplementary Provisions, Article 11), suppl-4279-22/art-11 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-11 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-11
- suppl-4279-22/art-1/par-1/item-6: 第十条から第十六条まで → 所得税法施行規則 附則第十二条 (Supplementary Provisions, Article 12), suppl-4279-22/art-12 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-12 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-12
- suppl-4279-22/art-1/par-1/item-6: 第十条から第十六条まで → 所得税法施行規則 附則第十三条 (Supplementary Provisions, Article 13), suppl-4279-22/art-13 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-13 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-13
- suppl-4279-22/art-1/par-1/item-6: 第十条から第十六条まで → 所得税法施行規則 附則第十四条 (Supplementary Provisions, Article 14), suppl-4279-22/art-14 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-14 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-14
- suppl-4279-22/art-1/par-1/item-6: 第十条から第十六条まで → 所得税法施行規則 附則第十五条 (Supplementary Provisions, Article 15), suppl-4279-22/art-15 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-15 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-15
- suppl-4279-22/art-1/par-1/item-6: 第十条から第十六条まで → 所得税法施行規則 附則第十六条 (Supplementary Provisions, Article 16), suppl-4279-22/art-16 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-16 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-16
- suppl-4279-22/art-1/par-1/item-6: 第十九条から第二十一条まで → 所得税法施行規則 附則第十九条 (Supplementary Provisions, Article 19), suppl-4279-22/art-19 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-19 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-19
- suppl-4279-22/art-1/par-1/item-6: 第十九条から第二十一条まで → 所得税法施行規則 附則第二十条 (Supplementary Provisions, Article 20), suppl-4279-22/art-20 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-20 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-20
- suppl-4279-22/art-1/par-1/item-6: 第十九条から第二十一条まで → 所得税法施行規則 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4279-22/art-21 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-21 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-21
- suppl-4279-22/art-1/par-1/item-6: 第二十四条第二項 → 所得税法施行規則 附則第二十四条第二項 (Supplementary Provisions, Article 24, paragraph (2)), suppl-4279-22/art-24/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-2
- suppl-4279-22/art-1/par-1/item-7: 附則第四条 → 所得税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4279-22/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-4
- suppl-4279-22/art-1/par-1/item-7: 第八条 → 所得税法施行規則 附則第八条 (Supplementary Provisions, Article 8), suppl-4279-22/art-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-8 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-8
- suppl-4279-22/art-1/par-1/item-7: 第九条 → 所得税法施行規則 附則第九条 (Supplementary Provisions, Article 9), suppl-4279-22/art-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-9 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-9
- suppl-4279-22/art-1/par-1/item-7: 第二十二条 → 所得税法施行規則 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4279-22/art-22 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-22 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-22
- suppl-4279-22/art-1/par-1/item-7: 第二十三条 → 所得税法施行規則 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4279-22/art-23 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-23 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-23
- suppl-4279-22/art-1/par-1/item-7: 第二十四条第四項 → 所得税法施行規則 附則第二十四条第四項 (Supplementary Provisions, Article 24, paragraph (4)), suppl-4279-22/art-24/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-4
- suppl-4279-22/art-1/par-1/item-7: 第五項 → 所得税法施行規則 附則第二十四条第五項 (Supplementary Provisions, Article 24, paragraph (5)), suppl-4279-22/art-24/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-5
- suppl-4279-22/art-1/par-1/item-7: 第二十五条 → 所得税法施行規則 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4279-22/art-25 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-25 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-25
- suppl-4279-22/art-1/par-1/item-7: 前号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-2/par-1: 第七条第三項 → 所得税法施行規則 第七条第三項 (Article 7, paragraph (3)), art-7/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-3 · https://japanlaw.org/l/340M50000040011/art-7/par-3
- suppl-4279-22/art-2/par-1: 前条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-2/par-1: 所得税法等の一部を改正する法律（平成二十七年法律第九号。以下「改正法」という。）第一条 → e-Gov law 427AC0000000009, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4279-22/art-2/par-1: 第十条第五項 → 所得税法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/ja/income-tax-act/art-10/par-5 · https://japanlaw.org/l/340AC0000000033/art-10/par-5
- suppl-4279-22/art-2/par-2: 新規則第七条第六項 → 所得税法施行規則 第七条第六項 (Article 7, paragraph (6)), art-7/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-6 · https://japanlaw.org/l/340M50000040011/art-7/par-6
- suppl-4279-22/art-2/par-2: 前条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-3/par-1: 平成二十六年改正法第一条 → e-Gov law 426AC0000000010, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4279-22/art-4/par-1: 新規則第四十七条第十八号 → 所得税法施行規則 第四十七条第三項第二十号 (Article 47, paragraph (3), item (xx)), art-47/par-3/item-20 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-20 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-20
- suppl-4279-22/art-4/par-1: 第十九号 → 所得税法施行規則 第四十七条第三項第二十一号 (Article 47, paragraph (3), item (xxi)), art-47/par-3/item-21 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-21 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-21
- suppl-4279-22/art-4/par-1: 附則第一条第七号 → 所得税法施行規則 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4279-22/art-1/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-7 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-7
- suppl-4279-22/art-5/par-1: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-5/par-1: 新規則第五十二条の二 → 所得税法施行規則 第五十二条の二 (Article 52-2), art-52-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2 · https://japanlaw.org/l/340M50000040011/art-52-2
- suppl-4279-22/art-5/par-1: 第五十二条の三 → 所得税法施行規則 第五十二条の三 (Article 52-3), art-52-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3 · https://japanlaw.org/l/340M50000040011/art-52-3
- suppl-4279-22/art-5/par-1: 新規則第五十二条の二第一項第一号 → 所得税法施行規則 第五十二条の二第一項第一号 (Article 52-2, paragraph (1), item (i)), art-52-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-1
- suppl-4279-22/art-5/par-1: 同条第三項第一号 → 所得税法施行規則 第五十二条の二第五項第一号 (Article 52-2, paragraph (5), item (i)), art-52-2/par-5/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-5/item-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-5/item-1
- suppl-4279-22/art-5/par-1: 新規則第五十二条の三第一項第一号 → 所得税法施行規則 第五十二条の三第三項第一号 (Article 52-3, paragraph (3), item (i)), art-52-3/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-52-3/par-3/item-1
- suppl-4279-22/art-6/par-1: 新規則第六十九条 → 所得税法施行規則 第六十九条 (Article 69), art-69 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-69 · https://japanlaw.org/l/340M50000040011/art-69
- suppl-4279-22/art-6/par-1: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-6/par-1: 改正法第一条 → e-Gov law 427AC0000000009, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4279-22/art-7/par-1: 新規則第七十条 → 所得税法施行規則 第七十条 (Article 70), art-70 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-70 · https://japanlaw.org/l/340M50000040011/art-70
- suppl-4279-22/art-7/par-1: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-8/par-1: 新規則第七十三条第一項から第三項まで → 所得税法施行規則 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73/par-1 · https://japanlaw.org/l/340M50000040011/art-73/par-1
- suppl-4279-22/art-8/par-1: 新規則第七十三条第一項から第三項まで → 所得税法施行規則 第七十三条第二項 (Article 73, paragraph (2)), art-73/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73/par-2 · https://japanlaw.org/l/340M50000040011/art-73/par-2
- suppl-4279-22/art-8/par-1: 新規則第七十三条第一項から第三項まで → 所得税法施行規則 第七十三条第三項 (Article 73, paragraph (3)), art-73/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73/par-3 · https://japanlaw.org/l/340M50000040011/art-73/par-3
- suppl-4279-22/art-8/par-1: 第七十四条第一項 → 所得税法施行規則 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74/par-1 · https://japanlaw.org/l/340M50000040011/art-74/par-1
- suppl-4279-22/art-8/par-1: 第二項 → 所得税法施行規則 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74/par-2 · https://japanlaw.org/l/340M50000040011/art-74/par-2
- suppl-4279-22/art-8/par-1: 第七十四条の三第一項 → 所得税法施行規則 第七十四条の三第一項 (Article 74-3, paragraph (1)), art-74-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74-3/par-1 · https://japanlaw.org/l/340M50000040011/art-74-3/par-1
- suppl-4279-22/art-8/par-1: 第七十五条第一項 → 所得税法施行規則 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1 · https://japanlaw.org/l/340M50000040011/art-75/par-1
- suppl-4279-22/art-8/par-1: 新規則第七十三条第一項第一号 → 所得税法施行規則 第七十三条第一項第一号 (Article 73, paragraph (1), item (i)), art-73/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-73/par-1/item-1
- suppl-4279-22/art-8/par-1: 附則第一条第七号 → 所得税法施行規則 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4279-22/art-1/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-7 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-7
- suppl-4279-22/art-8/par-2: 新規則第七十六条の二第四項 → 所得税法施行規則 第七十六条の二第四項 (Article 76-2, paragraph (4)), art-76-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-76-2/par-4 · https://japanlaw.org/l/340M50000040011/art-76-2/par-4
- suppl-4279-22/art-8/par-2: 新規則第七十三条第一項第一号 → 所得税法施行規則 第七十三条第一項第一号 (Article 73, paragraph (1), item (i)), art-73/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-73/par-1/item-1
- suppl-4279-22/art-8/par-2: 新規則第七十七条第二項 → 所得税法施行規則 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77/par-2 · https://japanlaw.org/l/340M50000040011/art-77/par-2
- suppl-4279-22/art-8/par-2: 第七十七条の四第三項 → 所得税法施行規則 第七十七条の四第三項 (Article 77-4, paragraph (3)), art-77-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-4/par-3 · https://japanlaw.org/l/340M50000040011/art-77-4/par-3
- suppl-4279-22/art-8/par-2: 附則第一条第七号 → 所得税法施行規則 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4279-22/art-1/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-7 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-7
- suppl-4279-22/art-9/par-1: 新規則第七十七条の四第一項 → 所得税法施行規則 第七十七条の四第一項 (Article 77-4, paragraph (1)), art-77-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-4/par-1 · https://japanlaw.org/l/340M50000040011/art-77-4/par-1
- suppl-4279-22/art-9/par-1: 同項第一号 → 所得税法施行規則 第七十七条の四第一項第一号 (Article 77-4, paragraph (1), item (i)), art-77-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-4/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-77-4/par-1/item-1
- suppl-4279-22/art-9/par-1: 附則第一条第七号 → 所得税法施行規則 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4279-22/art-1/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-7 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-7
- suppl-4279-22/art-10/par-1: 新規則第八十一条の六第二項 → 所得税法施行規則 第八十一条の六第二項 (Article 81-6, paragraph (2)), art-81-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2
- suppl-4279-22/art-10/par-1: 第九号 → 所得税法施行規則 第八十一条の六第二項第九号 (Article 81-6, paragraph (2), item (ix)), art-81-6/par-2/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2/item-9 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2/item-9
- suppl-4279-22/art-10/par-1: 新規則第八十一条の二十第一項 → 所得税法施行規則 第八十一条の二十第一項 (Article 81-20, paragraph (1)), art-81-20/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-20/par-1 · https://japanlaw.org/l/340M50000040011/art-81-20/par-1
- suppl-4279-22/art-10/par-1: 第八十一条の二十五第一項 → 所得税法施行規則 第八十一条の二十五第一項 (Article 81-25, paragraph (1)), art-81-25/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-25/par-1 · https://japanlaw.org/l/340M50000040011/art-81-25/par-1
- suppl-4279-22/art-10/par-1: 第八十一条の二十九第一項 → 所得税法施行規則 第八十一条の二十九第一項 (Article 81-29, paragraph (1)), art-81-29/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-29/par-1 · https://japanlaw.org/l/340M50000040011/art-81-29/par-1
- suppl-4279-22/art-10/par-1: 第八十一条の三十三第一項 → 所得税法施行規則 第八十一条の三十三第一項 (Article 81-33, paragraph (1)), art-81-33/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-33/par-1 · https://japanlaw.org/l/340M50000040011/art-81-33/par-1
- suppl-4279-22/art-10/par-1: 第八十一条の三十六第二項 → 所得税法施行規則 第八十一条の三十六第二項 (Article 81-36, paragraph (2)), art-81-36/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-2 · https://japanlaw.org/l/340M50000040011/art-81-36/par-2
- suppl-4279-22/art-10/par-1: 第八十一条の三十八 → 所得税法施行規則 第八十一条の三十八 (Article 81-38), art-81-38 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-38 · https://japanlaw.org/l/340M50000040011/art-81-38
- suppl-4279-22/art-10/par-1: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-11/par-1: 新規則第八十一条の七第二項 → 所得税法施行規則 第八十一条の七第三項 (Article 81-7, paragraph (3)), art-81-7/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-3 · https://japanlaw.org/l/340M50000040011/art-81-7/par-3
- suppl-4279-22/art-11/par-1: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-11/par-2: 新規則第八十一条の七第三項 → 所得税法施行規則 第八十一条の七第四項 (Article 81-7, paragraph (4)), art-81-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-4 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4
- suppl-4279-22/art-11/par-2: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-12/par-1: 新規則第八十一条の十一第二項 → 所得税法施行規則 第八十一条の十一第三項 (Article 81-11, paragraph (3)), art-81-11/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-11/par-3 · https://japanlaw.org/l/340M50000040011/art-81-11/par-3
- suppl-4279-22/art-12/par-1: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-12/par-2: 新規則第八十一条の十一第三項 → 所得税法施行規則 第八十一条の十一第四項 (Article 81-11, paragraph (4)), art-81-11/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-11/par-4 · https://japanlaw.org/l/340M50000040011/art-81-11/par-4
- suppl-4279-22/art-12/par-2: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-13/par-1: 新規則第八十一条の二十一第一項 → 所得税法施行規則 第八十一条の二十一第二項 (Article 81-21, paragraph (2)), art-81-21/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-21/par-2 · https://japanlaw.org/l/340M50000040011/art-81-21/par-2
- suppl-4279-22/art-13/par-1: 新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
- suppl-4279-22/art-13/par-1: 第八十一条の三十 → 所得税法施行規則 第八十一条の三十 (Article 81-30), art-81-30 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-30 · https://japanlaw.org/l/340M50000040011/art-81-30
- suppl-4279-22/art-13/par-1: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-13/par-2: 新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-4279-22/art-13/par-2: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-14/par-1: 新規則第八十一条の三十四第一項 → 所得税法施行規則 第八十一条の三十四第二項 (Article 81-34, paragraph (2)), art-81-34/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-34/par-2 · https://japanlaw.org/l/340M50000040011/art-81-34/par-2
- suppl-4279-22/art-14/par-1: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-14/par-2: 新規則第八十一条の三十四第二項 → 所得税法施行規則 第八十一条の三十四第三項 (Article 81-34, paragraph (3)), art-81-34/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-34/par-3 · https://japanlaw.org/l/340M50000040011/art-81-34/par-3
- suppl-4279-22/art-14/par-2: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-15/par-1: 新規則第八十一条の三十六第三項 → 所得税法施行規則 第八十一条の三十六第四項 (Article 81-36, paragraph (4)), art-81-36/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-4 · https://japanlaw.org/l/340M50000040011/art-81-36/par-4
- suppl-4279-22/art-15/par-1: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-15/par-2: 新規則第八十一条の三十六第四項 → 所得税法施行規則 第八十一条の三十六第五項 (Article 81-36, paragraph (5)), art-81-36/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-5 · https://japanlaw.org/l/340M50000040011/art-81-36/par-5
- suppl-4279-22/art-15/par-2: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-16/par-1: 新規則第八十一条の三十九第一項 → 所得税法施行規則 第八十一条の三十九第二項 (Article 81-39, paragraph (2)), art-81-39/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-39/par-2 · https://japanlaw.org/l/340M50000040011/art-81-39/par-2
- suppl-4279-22/art-16/par-1: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-16/par-2: 新規則第八十一条の三十九第二項 → 所得税法施行規則 第八十一条の三十九第三項 (Article 81-39, paragraph (3)), art-81-39/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-39/par-3 · https://japanlaw.org/l/340M50000040011/art-81-39/par-3
- suppl-4279-22/art-16/par-2: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-17/par-1: 新規則第八十六条第一項 → 所得税法施行規則 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1 · https://japanlaw.org/l/340M50000040011/art-86/par-1
- suppl-4279-22/art-17/par-1: 第八号 → 所得税法施行規則 第八十六条第一項第八号 (Article 86, paragraph (1), item (viii)), art-86/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-86/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-86/par-1/item-8
- suppl-4279-22/art-18/par-1: 新規則第八十七条第一項 → 所得税法施行規則 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-87/par-1 · https://japanlaw.org/l/340M50000040011/art-87/par-1
- suppl-4279-22/art-18/par-1: 第八号 → 所得税法施行規則 第八十七条第一項第八号 (Article 87, paragraph (1), item (viii)), art-87/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-87/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-87/par-1/item-8
- suppl-4279-22/art-19/par-1: 新規則第八十九条第一項第一号 → 所得税法施行規則 第八十九条第一項第一号 (Article 89, paragraph (1), item (i)), art-89/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-89/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-89/par-1/item-1
- suppl-4279-22/art-19/par-1: 第二項第一号 → 所得税法施行規則 第八十九条第二項第一号 (Article 89, paragraph (2), item (i)), art-89/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-89/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-89/par-2/item-1
- suppl-4279-22/art-19/par-1: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-19/par-1: 新規則第八十九条第一項 → 所得税法施行規則 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-89/par-1 · https://japanlaw.org/l/340M50000040011/art-89/par-1
- suppl-4279-22/art-19/par-1: 同条第二項 → 所得税法施行規則 第八十九条第二項 (Article 89, paragraph (2)), art-89/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-89/par-2 · https://japanlaw.org/l/340M50000040011/art-89/par-2
- suppl-4279-22/art-20/par-1: 新規則第九十条第二項第一号 → 所得税法施行規則 第九十条第二項第一号 (Article 90, paragraph (2), item (i)), art-90/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-90/par-2/item-1
- suppl-4279-22/art-20/par-1: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-20/par-1: 同項 → 所得税法施行規則 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90/par-2 · https://japanlaw.org/l/340M50000040011/art-90/par-2
- suppl-4279-22/art-21/par-1: 新規則第九十条の二第二項 → 所得税法施行規則 第九十条の二第二項 (Article 90-2, paragraph (2)), art-90-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-2/par-2 · https://japanlaw.org/l/340M50000040011/art-90-2/par-2
- suppl-4279-22/art-21/par-1: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-22/par-1: 新規則第九十三条第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1
- suppl-4279-22/art-22/par-1: 附則第一条第七号 → 所得税法施行規則 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4279-22/art-1/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-7 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-7
- suppl-4279-22/art-23/par-1: 新規則第九十四条の二第一項 → 所得税法施行規則 第九十四条の二第一項 (Article 94-2, paragraph (1)), art-94-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94-2/par-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1
- suppl-4279-22/art-23/par-1: 附則第一条第七号 → 所得税法施行規則 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4279-22/art-1/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-7 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-7
- suppl-4279-22/art-24/par-2: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- suppl-4279-22/art-24/par-4: 附則第一条第七号 → 所得税法施行規則 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4279-22/art-1/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-7 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-7
- suppl-4279-22/art-24/par-5: 附則第一条第七号 → 所得税法施行規則 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4279-22/art-1/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-7 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-7
- suppl-4279-22/art-24/par-6: 前各項 → 所得税法施行規則 附則第二十四条第一項 (Supplementary Provisions, Article 24, paragraph (1)), suppl-4279-22/art-24/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-1
- suppl-4279-22/art-24/par-6: 前各項 → 所得税法施行規則 附則第二十四条第二項 (Supplementary Provisions, Article 24, paragraph (2)), suppl-4279-22/art-24/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-2
- suppl-4279-22/art-24/par-6: 前各項 → 所得税法施行規則 附則第二十四条第三項 (Supplementary Provisions, Article 24, paragraph (3)), suppl-4279-22/art-24/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-3
- suppl-4279-22/art-24/par-6: 前各項 → 所得税法施行規則 附則第二十四条第四項 (Supplementary Provisions, Article 24, paragraph (4)), suppl-4279-22/art-24/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-4
- suppl-4279-22/art-24/par-6: 前各項 → 所得税法施行規則 附則第二十四条第五項 (Supplementary Provisions, Article 24, paragraph (5)), suppl-4279-22/art-24/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-5
- suppl-4279-22/art-25/par-1: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
## Cited by
37 provisions cite this one. No official source publishes this direction.
- 所得税法施行規則 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-1
- 所得税法施行規則 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-3
- 所得税法施行規則 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-5
- 所得税法施行規則 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6
- 所得税法施行規則 附則第一条第一項第七号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-7 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-7
- 所得税法施行規則 附則第二条第一項（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-2/par-1
- 所得税法施行規則 附則第二条第二項（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-2/par-2
- 所得税法施行規則 附則第四条第一項（確定所得申告書の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-4/par-1
- 所得税法施行規則 附則第五条第一項（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-5/par-1
- 所得税法施行規則 附則第六条第一項（給与等につき源泉徴収を受けない場合の申告書の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-6/par-1
- 所得税法施行規則 附則第七条第一項（退職所得の選択課税による還付のための申告書の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-7/par-1
- 所得税法施行規則 附則第八条第一項（給与所得者の扶養控除等申告書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-8/par-1
- 所得税法施行規則 附則第八条第二項（給与所得者の扶養控除等申告書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-8/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-8/par-2
- 所得税法施行規則 附則第九条第一項（公的年金等の受給者の扶養親族等申告書の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-9/par-1
- 所得税法施行規則 附則第十条第一項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-10/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-10/par-1
- 所得税法施行規則 附則第十一条第一項（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-4279-22/art-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-11/par-1
- 所得税法施行規則 附則第十一条第二項（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-4279-22/art-11/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-11/par-2
- 所得税法施行規則 附則第十二条第一項（無記名公社債の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-4279-22/art-12/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-12/par-1
- 所得税法施行規則 附則第十二条第二項（無記名公社債の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-4279-22/art-12/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-12/par-2
- 所得税法施行規則 附則第十三条第一項（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に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-13/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-13/par-1
- 所得税法施行規則 附則第十三条第二項（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関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-13/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-13/par-2
- 所得税法施行規則 附則第十四条第一項（信託受益権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関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-14/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-14/par-1
- 所得税法施行規則 附則第十四条第二項（信託受益権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関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-14/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-14/par-2
- 所得税法施行規則 附則第十五条第一項（先物取引の差金等決済をする者の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-15/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-15/par-1
- 所得税法施行規則 附則第十五条第二項（先物取引の差金等決済をする者の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-15/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-15/par-2
- 所得税法施行規則 附則第十六条第一項（金地金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関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-16/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-16/par-1
- 所得税法施行規則 附則第十六条第二項（金地金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関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-16/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-16/par-2
- 所得税法施行規則 附則第十九条第一項（非居住者等の所得の支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-19/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-19/par-1
- 所得税法施行規則 附則第二十条第一項（不動産所得等の支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-20/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-20/par-1
- 所得税法施行規則 附則第二十一条第一項（株式等の譲渡の対価等の支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-21/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-21/par-1
- 所得税法施行規則 附則第二十二条第一項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-22/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-22/par-1
- 所得税法施行規則 附則第二十三条第一項（公的年金等の源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-23/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-23/par-1
- 所得税法施行規則 附則第二十四条第二項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-2
- 所得税法施行規則 附則第二十四条第四項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-4
- 所得税法施行規則 附則第二十四条第五項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-5
- 所得税法施行規則 附則第二十四条第六項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24/par-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24/par-6
- 所得税法施行規則 附則第二十五条第一項（所得税法の一部改正及び所得税法施行令の一部改正に伴う調整規定） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-25/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-25/par-1
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## 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-20261027T143811-112, 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-20261027T143811-112, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-113, 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-20261027T143811-113, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-114, 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-20261027T143811-114, 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