# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-10. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十条 (Supplementary Provisions, Article 10)（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） — address `suppl-4279-22/art-10` - 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-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-10 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十条（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. caption: machine translation, not official 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. machine translation, not official --- ## Cites - 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 ## Cited by 1 provision cites 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 --- ## 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, 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 - 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