# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十四条 (Supplementary Provisions, Article 24) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-22/art-24. 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: 第二十四条 (Supplementary Provisions, Article 24)（書式に関する経過措置） — address `suppl-4279-22/art-24` - 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-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-24 - 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. --- ### 第二十四条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official 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. machine translation, not official **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. machine translation, not official **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. machine translation, not official **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. machine translation, not official **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. machine translation, not official **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. machine translation, not official **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))". machine translation, not official --- ## Cites - 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 ## Cited by 5 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 --- ## 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-20261027T143811-114, 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