# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4279-22/art-1`
- 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/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1
- 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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### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

**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。
<sup>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</sup>
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:
<sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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
  <sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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
  <sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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
  <sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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
  <sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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
  <sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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)
  <sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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
  <sup>machine translation, not official</sup>

---

## 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

## Cited by

32 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
- 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