# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-78. 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: 附　則 (Supplementary Provisions) — address `suppl-4279-78` - 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-4279-78 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4279-78 - 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. --- ## 附　則 平成二七年一〇月二日財務省令第七八号 suppl-4279-78 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-78 · https://japanlaw.org/l/340M50000040011/suppl-4279-78 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4279-78/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-78/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-1 **第一項** この省令は、平成二十八年一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-4279-78/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-78/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-1/par-1 This Ministerial Order comes into effect as of January 1, 2016; provided, however, that the provisions listed in the following items come into effect as of the date specified in each of those items: machine translation, not official **一** 第五条及び第六条の規定並びに附則第十一条の規定　公布の日 suppl-4279-78/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-78/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-1/par-1/item-1 the provisions of Articles 5 and 6 of this Ministerial Order and the provisions of Article 11 of the Supplementary Provisions: the date of promulgation. machine translation, not official ### 第六条（オープン型の証券投資信託の収益の分配等の通知書に関する経過措置） — Transitional Measures Regarding Written Notices of Distributions of Proceeds, etc. of Open-Ended Securities Investment Trusts caption: machine translation, not official suppl-4279-78/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-78/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-6 **第一項** 第二条の規定による改正後の所得税法施行規則（以下「新所得税法施行規則」という。）第九十二条第一項の規定は、所得税法第二百二十五条第二項に規定する支払の確定した日が施行日以後である同項各号に規定する収益の分配又は剰余金の配当、利益の配当、剰余金の分配若しくは金銭の分配とみなされるものについて適用し、同項に規定する支払の確定した日が施行日前である同項各号に規定する収益の分配又は剰余金の配当、利益の配当、剰余金の分配若しくは金銭の分配とみなされるものについては、なお従前の例による。 suppl-4279-78/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-78/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-6/par-1 The provisions of Article 92, paragraph (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Regulation for Enforcement of the Income Tax Act") apply to the distribution of proceeds prescribed in the items of Article 225, paragraph (2) of the Income Tax Act, or that which is deemed to be a dividend of surplus, dividend of profits, distribution of surplus or distribution of monies, for which the day on which payment is fixed as prescribed in that paragraph is on or after the Effective Date, and the provisions then in force continue to govern the distribution of proceeds prescribed in the items of that paragraph, or that which is deemed to be a dividend of surplus, dividend of profits, distribution of surplus or distribution of monies, for which the day on which payment is fixed as prescribed in that paragraph is before the Effective Date. machine translation, not official ### 第七条（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 caption: machine translation, not official suppl-4279-78/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-78/art-7 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-7 **第一項** 新所得税法施行規則第九十三条第一項の規定は、施行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、施行日前に支払うべき第二条の規定による改正前の所得税法施行規則（以下「旧所得税法施行規則」という。）第九十三条第一項に規定する給与等については、なお従前の例による。 suppl-4279-78/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-78/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-7/par-1 The provisions of Article 93, paragraph (1) of the New Regulation for Enforcement of the Income Tax Act apply to the salary or other wage prescribed in that paragraph that is to be paid on or after the Effective Date, and the provisions then in force continue to govern the salary or other wage prescribed in Article 93, paragraph (1) of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 2 (hereinafter referred to as the "Former Regulation for Enforcement of the Income Tax Act") that is to be paid before the Effective Date. machine translation, not official ### 第八条（退職手当等の源泉徴収票に関する経過措置） — Transitional Measures Concerning Withholding Receipts for Severance Pay or Other Such Compensation caption: machine translation, not official suppl-4279-78/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-78/art-8 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-8 **第一項** 新所得税法施行規則第九十四条第一項の規定は、施行日以後に支払うべき同項に規定する退職手当等について適用し、施行日前に支払うべき旧所得税法施行規則第九十四条第一項に規定する退職手当等については、なお従前の例による。 suppl-4279-78/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-78/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-8/par-1 The provisions of Article 94, paragraph (1) of the New Regulation for Enforcement of the Income Tax Act apply to the severance pay or other such compensation prescribed in that paragraph that is to be paid on or after the Effective Date, and the provisions then in force continue to govern the severance pay or other such compensation prescribed in Article 94, paragraph (1) of the Former Regulation for Enforcement of the Income Tax Act that is to be paid before the Effective Date. machine translation, not official ### 第九条（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 caption: machine translation, not official suppl-4279-78/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-78/art-9 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-9 **第一項** 新所得税法施行規則第九十四条の二第一項の規定は、施行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、施行日前に支払うべき旧所得税法施行規則第九十四条の二第一項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-4279-78/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-78/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-9/par-1 The provisions of Article 94-2, paragraph (1) of the New Regulation for Enforcement of the Income Tax Act apply to the public pension or retirement package prescribed in that paragraph that is to be paid on or after the Effective Date, and the provisions then in force continue to govern the public pension or retirement package prescribed in Article 94-2, paragraph (1) of the Former Regulation for Enforcement of the Income Tax Act that is to be paid before the Effective Date. machine translation, not official ### 第十条（振替国債等の利子の課税の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc. caption: machine translation, not official suppl-4279-78/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-78/art-10 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-10 **第一項** 施行日から個人情報の保護に関する法律及び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の一部を改正する法律（平成二十七年法律第六十五号）附則第一条第五号に掲げる規定の施行の日の前日までの間における次に掲げる規定の適用については、施行日から同法の施行の日の前日までの間は、これらの規定中「第三十九条第四項」とあるのは「第四十二条第四項」とし、同法の施行の日から同号に掲げる規定の施行の日の前日までの間は、これらの規定中「第三十九条第四項」とあるのは「第三十八条第四項」とする。 suppl-4279-78/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-78/art-10/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-10/par-1 In the application of the following provisions during the period from the Effective Date to the day preceding the date of enforcement of the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Act on the Protection of Personal Information and the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 65 of 2015), the phrase "Article 39, paragraph (4)" in those provisions is deemed to be replaced with "Article 42, paragraph (4)" during the period from the Effective Date to the day preceding the date of enforcement of that Act, and the phrase "Article 39, paragraph (4)" in those provisions is deemed to be replaced with "Article 38, paragraph (4)" during the period from the date of enforcement of that Act to the day preceding the date of enforcement of the provisions set forth in that item: machine translation, not official **一** 略 suppl-4279-78/art-10/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-78/art-10/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-10/par-1/item-1 Omitted machine translation, not official **二** 新所得税法施行規則第八十一条の六第三項第一号ハ suppl-4279-78/art-10/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4279-78/art-10/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4279-78/art-10/par-1/item-2 Article 81-6, paragraph (3), item (i), (c) of the New Regulation for Enforcement of the Income Tax Act. machine translation, not official --- ## Cites - suppl-4279-78/art-6/par-1: 第九十二条第一項 → 所得税法施行規則 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92/par-1 · https://japanlaw.org/l/340M50000040011/art-92/par-1 - suppl-4279-78/art-6/par-1: 所得税法第二百二十五条第二項 → 所得税法 第二百二十五条第二項 (Article 225, paragraph (2)), art-225/par-2 — https://japanlaw.org/ja/income-tax-act/art-225/par-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-2 - suppl-4279-78/art-7/par-1: 新所得税法施行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-4279-78/art-8/par-1: 新所得税法施行規則第九十四条第一項 → 所得税法施行規則 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-1 · https://japanlaw.org/l/340M50000040011/art-94/par-1 - suppl-4279-78/art-9/par-1: 新所得税法施行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-4279-78/art-10/par-1/item-2: 新所得税法施行規則第八十一条の六第三項第一号 → 所得税法施行規則 第八十一条の六第三項第一号 (Article 81-6, paragraph (3), item (i)), art-81-6/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-3/item-1 --- ## 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 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-115, 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-20261027T143811-115, 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