# 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-4279-78/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)（振替国債等の利子の課税の特例等に関する経過措置） — address `suppl-4279-78/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-4279-78/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4279-78/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（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-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-20261027T143811-115, 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