# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（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） — address `suppl-4279-22/art-13` - 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-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-13 - 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. caption: machine translation, not official 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. machine translation, not official **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. machine translation, not official --- ## Cites - 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 ## 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 — Machine translation, 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