# 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-4289-15. 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-4289-15` - 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-4289-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4289-15 - 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 平成二八年三月三一日財務省令第一五号 suppl-4289-15 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15 · https://japanlaw.org/l/340M50000040011/suppl-4289-15 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4289-15/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-1 **第一項** この省令は、平成二十八年四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-4289-15/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2016; provided, however, that the provisions set forth in the following items come into effect as of the date specified in each of those items: machine translation, not official **一** 第一条中所得税法施行規則第八条の三の改正規定、同令第十条第二項第一号の改正規定、同令第二十二条の改正規定、同令第二十三条第一号、第二十四条第一号、第二十五条第一号、第二十五条の二第一号、第二十七条第一号、第二十九条第一号、第三十一条第一号並びに第三十二条第二項第一号及び第四項第一号の改正規定、同令第三十四条第三項第一号の改正規定、同令第三十六条の四の改正規定、同令第三十九条の二第一項第一号の改正規定、同令第四十条の二の改正規定、同令第四十条の十四第一号の改正規定、同令第四十五条第一号の改正規定、同令第四十六条第一号の改正規定、同令第五十条第一号の改正規定、同令第五十一条第一号及び第五十二条第一号の改正規定、同令第五十二条の二の改正規定（同条第四項に係る部分を除く。）、同令第五十二条の三第一項第一号の改正規定、同条第三項第一号の改正規定、同令第五十五条第一号及び第六十六条第一号の改正規定、同令第六十六条の五第一号の改正規定、同令第七十六条の二第四項第一号及び第五項第一号の改正規定、同令第七十七条の四第三項の改正規定（「提供）」を「提供等）」に改める部分を除く。）、同令第七十八条第一号及び第七十九条第一号の改正規定、同令第九十三条第三項第一号の改正規定並びに同令第九十七条の四の改正規定（同条第二項に係る部分を除く。）並びに附則第三条、第六条、第十条及び第十三条の規定　平成二十九年一月一日 suppl-4289-15/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-1/par-1/item-1 the provisions amending Article 8-3 of the Regulation for Enforcement of the Income Tax Act in Article 1, the provisions amending Article 10, paragraph (2), item (i) of that Regulation, the provisions amending Article 22 of that Regulation, the provisions amending Article 23, item (i), Article 24, item (i), Article 25, item (i), Article 25-2, item (i), Article 27, item (i), Article 29, item (i), Article 31, item (i), and Article 32, paragraph (2), item (i) and paragraph (4), item (i) of that Regulation, the provisions amending Article 34, paragraph (3), item (i) of that Regulation, the provisions amending Article 36-4 of that Regulation, the provisions amending Article 39-2, paragraph (1), item (i) of that Regulation, the provisions amending Article 40-2 of that Regulation, the provisions amending Article 40-14, item (i) of that Regulation, the provisions amending Article 45, item (i) of that Regulation, the provisions amending Article 46, item (i) of that Regulation, the provisions amending Article 50, item (i) of that Regulation, the provisions amending Article 51, item (i) and Article 52, item (i) of that Regulation, the provisions amending Article 52-2 of that Regulation (excluding the part pertaining to paragraph (4) of that Article), the provisions amending Article 52-3, paragraph (1), item (i) of that Regulation, the provisions amending paragraph (3), item (i) of that Article, the provisions amending Article 55, item (i) and Article 66, item (i) of that Regulation, the provisions amending Article 66-5, item (i) of that Regulation, the provisions amending Article 76-2, paragraph (4), item (i) and paragraph (5), item (i) of that Regulation, the provisions amending Article 77-4, paragraph (3) of that Regulation (excluding the part replacing "Provision)" with "Provision, etc.)"), the provisions amending Article 78, item (i) and Article 79, item (i) of that Regulation, the provisions amending Article 93, paragraph (3), item (i) of that Regulation, the provisions amending Article 97-4 of that Regulation (excluding the part pertaining to paragraph (2) of that Article), and the provisions of Articles 3, 6, 10 and 13 of the Supplementary Provisions: January 1, 2017; machine translation, not official **二** 第一条中所得税法施行規則第四十七条第十八号の改正規定、同条第十九号の改正規定（「第二百六十二条第二項」を「第二百六十二条第三項」に改める部分に限る。）、同令第四十七条の二の改正規定、同令第七十三条の二の改正規定、同令第七十四条の二の改正規定、同令第七十四条の四の改正規定、同令第七十六条第一項の改正規定、同令第七十七条の五の改正規定及び同令第九十七条の四第二項の改正規定　平成三十年一月一日 suppl-4289-15/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-1/par-1/item-2 the provisions amending Article 47, item (xviii) of the Regulation for Enforcement of the Income Tax Act in Article 1, the provisions amending item (xix) of that Article (limited to the part replacing "Article 262, paragraph (2)" with "Article 262, paragraph (3)"), the provisions amending Article 47-2 of that Regulation, the provisions amending Article 73-2 of that Regulation, the provisions amending Article 74-2 of that Regulation, the provisions amending Article 74-4 of that Regulation, the provisions amending Article 76, paragraph (1) of that Regulation, the provisions amending Article 77-5 of that Regulation, and the provisions amending Article 97-4, paragraph (2) of that Regulation: January 1, 2018. machine translation, not official ### 第二条（非課税貯蓄申込書の特例が認められる預貯金等の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Deposits and Savings, etc. for Which Special Provisions on the Application Form for Tax-Exempt Savings Are Recognized caption: machine translation, not official suppl-4289-15/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-2 **第一項** 第一条の規定による改正後の所得税法施行規則（以下「新規則」という。）第六条第二項（非課税貯蓄申込書の特例が認められる預貯金等の範囲等）の規定は、この省令の施行の日（以下「施行日」という。）以後に所得税法施行令等の一部を改正する政令（平成二十八年政令第百四十五号。以下「改正令」という。）第一条（所得税法施行令の一部改正）の規定による改正後の所得税法施行令（以下「新令」という。）第三十五条第四項（普通預金契約等についての非課税貯蓄申込書の特例）の規定により提出する届出書について適用し、施行日前に改正令第一条の規定による改正前の所得税法施行令（以下「旧令」という。）第三十五条第四項（普通預金契約等についての非課税貯蓄申込書の特例）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-4289-15/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-2/par-1 The provisions of Article 6, paragraph (2) (Scope, etc. of Deposits and Savings, etc. for Which Special Provisions on Application Forms for Tax-Exempt Savings Are Recognized) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Regulation") apply to a written notification submitted on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date") pursuant to the provisions of Article 35, paragraph (4) (Special Provisions on Application Forms for Tax-Exempt Savings Concerning Ordinary Deposit Contracts, etc.) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 145 of 2016; hereinafter referred to as the "Amending Order") (hereinafter referred to as the "New Order"), and the provisions then in force continue to govern a written notification submitted before the Effective Date pursuant to the provisions of Article 35, paragraph (4) (Special Provisions on Application Forms for Tax-Exempt Savings Concerning Ordinary Deposit Contracts, etc.) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Order (hereinafter referred to as the "Former Order"). machine translation, not official ### 第三条（金融機関等において事業譲渡等があった場合に提出すべき書類の記載事項等に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in Documents to Be Submitted in the Case of a Transfer of Business, etc. at a Financial Institution, etc. caption: machine translation, not official suppl-4289-15/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-3 **第一項** 新規則第八条の三及び第十条第二項（非課税貯蓄者死亡届出書の記載事項等）の規定は、平成二十九年一月一日以後に新令第四十四条第一項又は第四十六条第二項（非課税貯蓄者死亡届出書等）の規定により提出する書類について適用し、同日前に旧令第四十四条第一項又は第四十六条第二項（非課税貯蓄者死亡届出書等）の規定により提出した書類については、なお従前の例による。 suppl-4289-15/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-3/par-1 The provisions of Article 8-3 and Article 10, paragraph (2) (Matters to Be Stated in a Notification of the Death of a Tax-Exempt Saver, etc.) of the New Regulation apply to documents submitted on or after January 1, 2017 pursuant to the provisions of Article 44, paragraph (1) or Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the New Order, and the provisions then in force continue to govern documents submitted before that day pursuant to the provisions of Article 44, paragraph (1) or Article 46, paragraph (2) (Notification of the Death of a Tax-Exempt Saver, etc.) of the Former Order. machine translation, not official ### 第四条（非課税貯蓄相続申込書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in an Application for Succession to Tax-Exempt Savings caption: machine translation, not official suppl-4289-15/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-4 **第一項** 新規則第十一条（非課税貯蓄相続申込書の記載事項）の規定は、施行日以後に提出する新令第四十七条第一項（非課税貯蓄相続申込書）に規定する非課税貯蓄相続申込書について適用し、施行日前に提出した旧令第四十七条第一項（非課税貯蓄相続申込書）に規定する非課税貯蓄相続申込書については、なお従前の例による。 suppl-4289-15/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-4/par-1 The provisions of Article 11 (Matters to Be Stated in an Application for Succession to Tax-Exempt Savings) of the New Regulation apply to an application for succession to tax-exempt savings prescribed in Article 47, paragraph (1) (Application for Succession to Tax-Exempt Savings) of the New Order that is submitted on or after the Effective Date, and the provisions then in force continue to govern an application for succession to tax-exempt savings prescribed in Article 47, paragraph (1) (Application for Succession to Tax-Exempt Savings) of the Former Order that was submitted before the Effective Date. machine translation, not official ### 第五条（特定退職金共済団体の資金運用の対象となる生命保険料等の範囲等に関する経過措置） — Transitional Measures Regarding the Scope, etc. of Life Insurance Premiums, etc. Subject to Fund Management by a Specified Retirement Allowance Mutual Aid Organization caption: machine translation, not official suppl-4289-15/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-5 **第一項** 新規則第十八条の四第十二項（特定退職金共済団体の資金運用の対象となる生命保険料等の範囲等）の規定は、施行日以後に新令第七十三条第一項（特定退職金共済団体の要件）の承認（新令第七十四条第五項（特定退職金共済団体の承認）の変更の承認を含む。）を受ける場合について適用し、施行日前に旧令第七十三条第一項（特定退職金共済団体の要件）の承認（旧令第七十四条第五項（特定退職金共済団体の承認）の変更の承認を含む。）を受けた場合については、なお従前の例による。 suppl-4289-15/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-5/par-1 The provisions of Article 18-4, paragraph (12) (Scope, etc. of Life Insurance Premiums, etc. Subject to Fund Management by a Specified Retirement Allowance Mutual Aid Organization) of the New Regulation apply to the case of receiving, on or after the Effective Date, the approval under Article 73, paragraph (1) (Requirements for a Specified Retirement Allowance Mutual Aid Organization) of the New Order (including the approval of a change under Article 74, paragraph (5) (Approval of a Specified Retirement Allowance Mutual Aid Organization) of the New Order), and the provisions then in force continue to govern the case of having received, before the Effective Date, the approval under Article 73, paragraph (1) (Requirements for a Specified Retirement Allowance Mutual Aid Organization) of the Former Order (including the approval of a change under Article 74, paragraph (5) (Approval of a Specified Retirement Allowance Mutual Aid Organization) of the Former Order). machine translation, not official ### 第六条（特別な評価の方法の承認申請書の記載事項等に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in Written Applications for Approval of Special Valuation Methods, etc. caption: machine translation, not official suppl-4289-15/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-6 **第一項** 新規則第二十二条、第二十三条、第二十四条、第二十五条、第二十五条の二、第二十七条、第二十九条、第三十一条、第三十二条第二項及び第四項、第三十四条第三項、第三十九条の二第一項、第四十条の二、第四十五条、第四十六条、第五十条から第五十二条まで、第五十二条の二第一項及び第三項、第五十二条の三第一項（第一号に係る部分に限る。）及び第四項、第五十五条並びに第六十六条（青色申告をやめようとする場合の届出等）の規定は、平成二十九年一月一日以後に所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第百十条第二項、第百十二条第一項、第百三十一条第二項、第百三十三条第一項、第百三十四条第一項、第百三十七条の二第二項若しくは第六項、第百三十七条の三第三項若しくは第七項、第百四十四条若しくは第百五十一条第一項（青色申告の取りやめ等）の規定、新令第九十九条の二第二項、第百一条第二項、第百二十条の三第二項、第百二十一条第四項、第百二十一条の二第二項、第百二十二条第二項、第百二十四条第二項、第百三十条第二項、第七項若しくは第八項、第百三十三条若しくは第百九十七条（収入及び費用の帰属時期の特例を受けるための手続等）の規定又は新規則第三十九条の二第一項（再び小規模事業者の収入及び費用の帰属時期の特例の適用を受ける場合の手続）の規定により提出する申請書、届出書又は書類について適用し、同日前に改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第百十条第二項、第百十二条第一項、第百三十一条第二項、第百三十三条第一項、第百三十四条第一項、第百三十七条の二第二項若しくは第六項、第百三十七条の三第三項若しくは第七項、第百四十四条若しくは第百五十一条第一項（青色申告の取りやめ等）の規定、旧令第九十九条の二第二項、第百一条第二項、第百二十条の三第二項、第百二十一条第四項、第百二十一条の二第二項、第百二十二条第二項、第百二十四条第二項、第百三十条第二項、第七項若しくは第八項、第百三十三条若しくは第百九十七条（収入及び費用の帰属時期の特例を受けるための手続等）の規定又は第一条の規定による改正前の所得税法施行規則（以下「旧規則」という。）第三十九条の二第一項（再び小規模事業者の収入及び費用の帰属時期の特例の適用を受ける場合の手続）の規定により提出した申請書、届出書又は書類については、なお従前の例による。 suppl-4289-15/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-6/par-1 The provisions of Article 22, Article 23, Article 24, Article 25, Article 25-2, Article 27, Article 29, Article 31, Article 32, paragraphs (2) and (4), Article 34, paragraph (3), Article 39-2, paragraph (1), Article 40-2, Article 45, Article 46, Articles 50 through 52, Article 52-2, paragraphs (1) and (3), Article 52-3, paragraph (1) (limited to the part pertaining to item (i)) and paragraph (4), Article 55, and Article 66 (Notification, etc. When Intending to Cease Filing a Blue Return) of the New Regulation apply to a written application, written notification or document submitted on or after January 1, 2017 pursuant to the provisions of Article 110, paragraph (2), Article 112, paragraph (1), Article 131, paragraph (2), Article 133, paragraph (1), Article 134, paragraph (1), Article 137-2, paragraph (2) or (6), Article 137-3, paragraph (3) or (7), Article 144 or Article 151, paragraph (1) (Ending Blue Return Filings) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), the provisions of Article 99-2, paragraph (2), Article 101, paragraph (2), Article 120-3, paragraph (2), Article 121, paragraph (4), Article 121-2, paragraph (2), Article 122, paragraph (2), Article 124, paragraph (2), Article 130, paragraph (2), (7) or (8), Article 133 or Article 197 (Procedures, etc. for Receiving Special Provisions on the Time of Attribution of Revenue and Expenses) of the New Order, or the provisions of Article 39-2, paragraph (1) (Procedures for Again Receiving Application of Special Provisions on the Time of Attribution of Revenue and Expenses of Small Enterprises) of the New Regulation, and the provisions then in force continue to govern a written application, written notification or document submitted before that day pursuant to the provisions of Article 110, paragraph (2), Article 112, paragraph (1), Article 131, paragraph (2), Article 133, paragraph (1), Article 134, paragraph (1), Article 137-2, paragraph (2) or (6), Article 137-3, paragraph (3) or (7), Article 144 or Article 151, paragraph (1) (Ending Blue Return Filings) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act"), the provisions of Article 99-2, paragraph (2), Article 101, paragraph (2), Article 120-3, paragraph (2), Article 121, paragraph (4), Article 121-2, paragraph (2), Article 122, paragraph (2), Article 124, paragraph (2), Article 130, paragraph (2), (7) or (8), Article 133 or Article 197 (Procedures, etc. for Receiving Special Provisions on the Time of Attribution of Revenue and Expenses) of the Former Order, or the provisions of Article 39-2, paragraph (1) (Procedures for Again Receiving Application of Special Provisions on the Time of Attribution of Revenue and Expenses of Small Enterprises) of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Regulation"). machine translation, not official ### 第七条（減価償却資産の償却の方法等に関する経過措置） — Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets caption: machine translation, not official suppl-4289-15/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-7 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-7 **第一項** 改正令附則第八条第二項（減価償却資産の償却の方法等に関する経過措置）に規定する財務省令で定める事項は、次に掲げる事項とする。 suppl-4289-15/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-7/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 8, paragraph (2) (Transitional Measures Regarding Depreciation Methods, etc. for Depreciable Assets) of the Supplementary Provisions of the Amending Order are the following matters: machine translation, not official **一** 改正令附則第八条第二項の届出書を提出する者の氏名及び住所（国内に住所がない場合には、居所） suppl-4289-15/art-7/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-7/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-7/par-1/item-1 the name and domicile (or place of residence, if there is no domicile in Japan) of the person who submits the written notification under Article 8, paragraph (2) of the Supplementary Provisions of the Amending Order; machine translation, not official **二** その償却の方法を変更しようとする減価償却資産の種類及び構造若しくは用途又は細目の区分（二以上の事業所を有する個人で事業所ごとに償却の方法を選定していないものが事業所ごとに償却の方法を選定しようとする場合にあっては、事業所ごとのこれらの区分） suppl-4289-15/art-7/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-7/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-7/par-1/item-2 the type and structure or use, or the category by detailed item, of the Depreciable Assets for which the depreciation method is to be changed (in the case where an individual having two or more places of business who has not selected a depreciation method for each place of business intends to select a depreciation method for each place of business, those categories for each place of business). machine translation, not official **三** 現によっている償却の方法及びその償却の方法を採用した年月日 suppl-4289-15/art-7/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-7/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-7/par-1/item-3 the depreciation method currently used and the date on which that depreciation method was adopted; machine translation, not official **四** その他参考となるべき事項 suppl-4289-15/art-7/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-7/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-7/par-1/item-4 any other matters for reference. machine translation, not official ### 第八条（給与所得者の保険料控除申告書の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in Salary Income Earner's Return for Insurance Premium Deduction caption: machine translation, not official suppl-4289-15/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-8 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-8 **第一項** 新規則第七十五条第一項（給与所得者の保険料控除申告書の記載事項）の規定は、施行日以後に提出し、又は受理する新法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書について適用し、施行日前に提出し、又は受理した旧法第百九十六条第三項（給与所得者の保険料控除申告書）に規定する給与所得者の保険料控除申告書については、なお従前の例による。 suppl-4289-15/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-8/par-1 The provisions of Article 75, paragraph (1) (Matters to Be Entered in a Salary Income Earner's Return for Insurance Premium Deduction) of the New Regulation apply to the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the New Act that is submitted or accepted on or after the Effective Date, and the provisions then in force continue to govern the salary income earner's return for insurance premium deduction prescribed in Article 196, paragraph (3) (Salary Income Earner's Return for Insurance Premium Deduction) of the Former Act that was submitted or accepted before the Effective Date. machine translation, not official ### 第九条（退職所得の受給に関する申告書の記載事項等に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Return for Receipt of Retirement Income, etc. caption: machine translation, not official suppl-4289-15/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-9 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-9 **第一項** 新規則第七十七条第二項から第五項まで（退職所得の受給に関する申告書の記載事項等）の規定は、平成二十九年一月一日以後に支払を受けるべき新法第百九十九条（源泉徴収義務）に規定する退職手当等に係る新法第二百三条第八項（退職所得の受給に関する申告書）に規定する退職所得の受給に関する申告書について適用する。 suppl-4289-15/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-9/par-1 The provisions of Article 77, paragraphs (2) through (5) (Matters, etc. to Be Entered in a Return on Receipt of Retirement Income) of the New Regulation apply to the return on receipt of retirement income prescribed in Article 203, paragraph (8) (Return on Receipt of Retirement Income) of the New Act, pertaining to the severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes) of the New Act for which payment is to be received on or after January 1, 2017. machine translation, not official ### 第十条（納期の特例に関する承認の申請書等に関する経過措置） — Transitional Measures Regarding Written Applications for Approval of Special Provisions on the Due Date for Payment, etc. caption: machine translation, not official suppl-4289-15/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-10 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-10 **第一項** 新規則第七十八条及び第七十九条（納期の特例の要件を欠いた場合の届出書の記載事項等）の規定は、平成二十九年一月一日以後に新法第二百十七条第一項又は第二百十八条（納期の特例の要件を欠いた場合の届出等）の規定により提出する申請書又は届出書について適用し、同日前に旧法第二百十七条第一項又は第二百十八条（納期の特例の要件を欠いた場合の届出等）の規定により提出した申請書又は届出書については、なお従前の例による。 suppl-4289-15/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-10/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-10/par-1 The provisions of Articles 78 and 79 (Matters to Be Entered in a Written Notification When the Requirements for Special Provisions on the Due Date for Payment Are No Longer Met, etc.) of the New Regulation apply to the written application or written notification submitted pursuant to the provisions of Article 217, paragraph (1) or Article 218 (Notification, etc. When the Requirements for Special Provisions on the Due Date for Payment Are No Longer Met) of the New Act on or after January 1, 2017, and the provisions then in force continue to govern the written application or written notification submitted pursuant to the provisions of Article 217, paragraph (1) or Article 218 (Notification, etc. When the Requirements for Special Provisions on the Due Date for Payment Are No Longer Met) of the Former Act before that date. machine translation, not official ### 第十一条（特定株式投資信託等の要件等に関する経過措置） — Transitional Measures Regarding Requirements, etc. for Specified Stock Investment Trusts, etc. caption: machine translation, not official suppl-4289-15/art-11 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-11 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-11 **第一項** 新規則第八十一条の五第一項から第三項まで（特定株式投資信託等の要件等）の規定は、その支払の確定する日（無記名の受益証券に係る収益の分配にあっては、支払をした日。以下この条において同じ。）が施行日以後である新令第三百三十六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する配当等又は新令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する利子等について適用し、その支払の確定する日が施行日前である旧令第三百三十六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する配当等又は旧令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する利子等については、なお従前の例による。 suppl-4289-15/art-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-11/par-1 The provisions of Article 81-5, paragraphs (1) through (3) (Requirements, etc. for Specified Stock Investment Trusts, etc.) of the New Regulation apply to the dividends and similar income prescribed in Article 336, paragraph (1) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order or the interest and similar income prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order for which the date on which payment is fixed (in the case of a distribution of proceeds pertaining to a bearer beneficiary certificate, the date on which payment was made; the same applies hereinafter in this Article) is on or after the Effective Date, and the provisions then in force continue to govern the dividends and similar income prescribed in Article 336, paragraph (1) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Former Order or the interest and similar income prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order for which the date on which payment is fixed is before the Effective Date. machine translation, not official ### 第十二条（譲渡性預金の譲渡等に関する告知書に関する経過措置） — Transitional Measures Concerning Paper-Based Notices on the Transfer of Negotiable Deposits caption: machine translation, not official suppl-4289-15/art-12 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-12 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-12 **第一項** 新規則第八十一条の十七（譲渡性預金の譲渡等に関する告知書）の規定は、施行日以後に行われる新法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）に規定する譲渡性預金の譲渡又は譲受けについて適用し、施行日前に行われた旧法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）に規定する譲渡性預金の譲渡又は譲受けについては、なお従前の例による。 suppl-4289-15/art-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-12/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-12/par-1 The provisions of Article 81-17 (Paper-Based Notice Concerning Transfer of Negotiable Deposits) of the New Regulation apply to the transfer or acquisition of negotiable deposits prescribed in Article 224-2 (Notice Concerning Transfer of Negotiable Deposits) of the New Act that takes place on or after the Effective Date, and the provisions then in force continue to govern the transfer or acquisition of negotiable deposits prescribed in Article 224-2 (Notice Concerning Transfer of Negotiable Deposits) of the Former Act that took place before the Effective Date. machine translation, not official ### 第十三条（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-4289-15/art-13 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-13 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-13 **第一項** 新規則第九十三条第三項（給与等の源泉徴収票）（新規則第九十四条第三項又は第九十四条の二第三項（公的年金等の源泉徴収票等）において準用する場合を含む。以下この条において同じ。）の規定は、平成二十九年一月一日以後に新規則第九十三条第三項の規定により提出する申請書について適用し、同日前に旧規則第九十三条第三項（給与等の源泉徴収票）（旧規則第九十四条第三項又は第九十四条の二第三項（公的年金等の源泉徴収票等）において準用する場合を含む。）の規定により提出した申請書については、なお従前の例による。 suppl-4289-15/art-13/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-13/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-13/par-1 The provisions of Article 93, paragraph (3) (Withholding Receipt for a salary or other wage) of the New Regulation (including where applied mutatis mutandis pursuant to Article 94, paragraph (3) or Article 94-2, paragraph (3) (Withholding Receipts for a public pension or retirement package, etc.) of the New Regulation; the same applies hereinafter in this Article) apply to the written application submitted pursuant to the provisions of Article 93, paragraph (3) of the New Regulation on or after January 1, 2017, and the provisions then in force continue to govern the written application submitted before that date pursuant to the provisions of Article 93, paragraph (3) (Withholding Receipt for a salary or other wage) of the Former Regulation (including where applied mutatis mutandis pursuant to Article 94, paragraph (3) or Article 94-2, paragraph (3) (Withholding Receipts for a public pension or retirement package, etc.) of the Former Regulation). machine translation, not official ### 第十四条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-4289-15/art-14 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-14 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-14 **第一項** 新規則別表第五（二十八）に定める書式は、施行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調書について適用し、施行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調書については、なお従前の例による。 suppl-4289-15/art-14/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-14/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-14/par-1 The form specified in Appended Table V (28) of the New Regulation applies to the records submitted pursuant to the provisions of Article 225, paragraph (1) (Payment Reports and Notices of Payment) of the New Act on or after the Effective Date, and the provisions then in force continue to govern the records submitted pursuant to the provisions of Article 225, paragraph (1) (Payment Reports and Notices of Payment) of the Former Act before the Effective Date. machine translation, not official **第二項** 新規則別表第六（一）及び別表第六（二）に定める書式は、施行日以後に新法第二百二十六条第一項又は第二項（源泉徴収票）の規定により提出し、又は同条第一項、第二項若しくは第四項ただし書の規定により交付する源泉徴収票について適用し、施行日前に旧法第二百二十六条第一項又は第二項（源泉徴収票）の規定により提出し、又は同条第一項、第二項若しくは第四項ただし書の規定により交付した源泉徴収票については、なお従前の例による。 suppl-4289-15/art-14/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-14/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-14/par-2 The forms specified in Appended Table VI (1) and Appended Table VI (2) of the New Regulation apply to the Withholding receipts that are submitted pursuant to the provisions of Article 226, paragraph (1) or (2) (Withholding Receipt) of the New Act, or delivered pursuant to the provisions of paragraph (1) or (2) of that Article or the proviso to paragraph (4) of that Article, on or after the Effective Date, and the provisions then in force continue to govern the Withholding receipts that were submitted pursuant to the provisions of Article 226, paragraph (1) or (2) (Withholding Receipt) of the Former Act, or delivered pursuant to the provisions of paragraph (1) or (2) of that Article or the proviso to paragraph (4) of that Article, before the Effective Date. machine translation, not official **第三項** 新規則別表第八（三）に定める書式は、施行日以後に新法第二百二十八条第二項（名義人受領の配当所得等の調書）の規定により提出する調書について適用し、施行日前に旧法第二百二十八条第二項（名義人受領の配当所得等の調書）の規定により提出した調書については、なお従前の例による。 suppl-4289-15/art-14/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-14/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-14/par-3 The form specified in Appended Table VIII (3) of the New Regulation applies to the records submitted pursuant to the provisions of Article 228, paragraph (2) (Record of Dividend Income, etc. Received by the Person of Record) of the New Act on or after the Effective Date, and the provisions then in force continue to govern the records submitted pursuant to the provisions of Article 228, paragraph (2) (Record of Dividend Income, etc. Received by the Person of Record) of the Former Act before the Effective Date. machine translation, not official --- ## Cites - suppl-4289-15/art-1/par-1/item-1: 附則第三条 → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-4289-15/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-3 - suppl-4289-15/art-1/par-1/item-1: 第六条 → 所得税法施行規則 附則第六条 (Supplementary Provisions, Article 6), suppl-4289-15/art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-6 - suppl-4289-15/art-1/par-1/item-1: 第十条 → 所得税法施行規則 附則第十条 (Supplementary Provisions, Article 10), suppl-4289-15/art-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-10 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-10 - suppl-4289-15/art-1/par-1/item-1: 第十三条 → 所得税法施行規則 附則第十三条 (Supplementary Provisions, Article 13), suppl-4289-15/art-13 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-13 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-13 - suppl-4289-15/art-2/par-1: 第六条第二項 → 所得税法施行規則 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-6/par-2 · https://japanlaw.org/l/340M50000040011/art-6/par-2 - suppl-4289-15/art-2/par-1: 以後に所得税法施行令等の一部を改正する政令（平成二十八年政令第百四十五号。以下「改正令」という。）第一条 → e-Gov law 428CO0000000145, 第一条 (Article 1), art-1 — not held in this collection - suppl-4289-15/art-3/par-1: 新規則第八条の三 → 所得税法施行規則 第八条の三 (Article 8-3), art-8-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-8-3 · https://japanlaw.org/l/340M50000040011/art-8-3 - suppl-4289-15/art-3/par-1: 第十条第二項 → 所得税法施行規則 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-10/par-2 · https://japanlaw.org/l/340M50000040011/art-10/par-2 - suppl-4289-15/art-4/par-1: 新規則第十一条 → 所得税法施行規則 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-11 · https://japanlaw.org/l/340M50000040011/art-11 - suppl-4289-15/art-5/par-1: 新規則第十八条の四第十二項 → 所得税法施行規則 第十八条の四第十二項 (Article 18-4, paragraph (12)), art-18-4/par-12 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-18-4/par-12 · https://japanlaw.org/l/340M50000040011/art-18-4/par-12 - suppl-4289-15/art-6/par-1: 新規則第二十二条 → 所得税法施行規則 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-22 · https://japanlaw.org/l/340M50000040011/art-22 - suppl-4289-15/art-6/par-1: 第二十三条 → 所得税法施行規則 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-23 · https://japanlaw.org/l/340M50000040011/art-23 - suppl-4289-15/art-6/par-1: 第二十四条 → 所得税法施行規則 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-24 · https://japanlaw.org/l/340M50000040011/art-24 - suppl-4289-15/art-6/par-1: 第二十五条 → 所得税法施行規則 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-25 · https://japanlaw.org/l/340M50000040011/art-25 - suppl-4289-15/art-6/par-1: 第二十五条の二 → 所得税法施行規則 第二十五条の二 (Article 25-2), art-25-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-25-2 · https://japanlaw.org/l/340M50000040011/art-25-2 - suppl-4289-15/art-6/par-1: 第二十七条 → 所得税法施行規則 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-27 · https://japanlaw.org/l/340M50000040011/art-27 - suppl-4289-15/art-6/par-1: 第二十九条 → 所得税法施行規則 第二十九条 (Article 29), art-29 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-29 · https://japanlaw.org/l/340M50000040011/art-29 - suppl-4289-15/art-6/par-1: 第三十一条 → 所得税法施行規則 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-31 · https://japanlaw.org/l/340M50000040011/art-31 - suppl-4289-15/art-6/par-1: 第三十二条第二項 → 所得税法施行規則 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-2 · https://japanlaw.org/l/340M50000040011/art-32/par-2 - suppl-4289-15/art-6/par-1: 第四項 → 所得税法施行規則 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-32/par-4 · https://japanlaw.org/l/340M50000040011/art-32/par-4 - suppl-4289-15/art-6/par-1: 第三十四条第三項 → 所得税法施行規則 第三十四条第三項 (Article 34, paragraph (3)), art-34/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-34/par-3 · https://japanlaw.org/l/340M50000040011/art-34/par-3 - suppl-4289-15/art-6/par-1: 第三十九条の二第一項 → 所得税法施行規則 第三十九条の二第一項 (Article 39-2, paragraph (1)), art-39-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-39-2/par-1 · https://japanlaw.org/l/340M50000040011/art-39-2/par-1 - suppl-4289-15/art-6/par-1: 第四十条の二 → 所得税法施行規則 第四十条の二 (Article 40-2), art-40-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-40-2 · https://japanlaw.org/l/340M50000040011/art-40-2 - suppl-4289-15/art-6/par-1: 第四十五条 → 所得税法施行規則 第四十五条 (Article 45), art-45 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-45 · https://japanlaw.org/l/340M50000040011/art-45 - suppl-4289-15/art-6/par-1: 第四十六条 → 所得税法施行規則 第四十六条 (Article 46), art-46 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-46 · https://japanlaw.org/l/340M50000040011/art-46 - suppl-4289-15/art-6/par-1: 第五十条から第五十二条まで → 所得税法施行規則 第五十条 (Article 50), art-50 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-50 · https://japanlaw.org/l/340M50000040011/art-50 - suppl-4289-15/art-6/par-1: 第五十条から第五十二条まで → 所得税法施行規則 第五十一条 (Article 51), art-51 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-51 · https://japanlaw.org/l/340M50000040011/art-51 - suppl-4289-15/art-6/par-1: 第五十条から第五十二条まで → 所得税法施行規則 第五十二条 (Article 52), art-52 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52 · https://japanlaw.org/l/340M50000040011/art-52 - suppl-4289-15/art-6/par-1: 第五十二条の二第一項 → 所得税法施行規則 第五十二条の二第一項 (Article 52-2, paragraph (1)), art-52-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1 - suppl-4289-15/art-6/par-1: 第三項 → 所得税法施行規則 第五十二条の二第五項 (Article 52-2, paragraph (5)), art-52-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-5 · https://japanlaw.org/l/340M50000040011/art-52-2/par-5 - suppl-4289-15/art-6/par-1: 第五十二条の三第一項 → 所得税法施行規則 第五十二条の三第三項 (Article 52-3, paragraph (3)), art-52-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-3 · https://japanlaw.org/l/340M50000040011/art-52-3/par-3 - suppl-4289-15/art-6/par-1: 第一号 → 所得税法施行規則 第五十二条の三第三項第一号 (Article 52-3, paragraph (3), item (i)), art-52-3/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-52-3/par-3/item-1 - suppl-4289-15/art-6/par-1: 第四項 → 所得税法施行規則 第五十二条の三第六項 (Article 52-3, paragraph (6)), art-52-3/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-3/par-6 · https://japanlaw.org/l/340M50000040011/art-52-3/par-6 - suppl-4289-15/art-6/par-1: 第五十五条 → 所得税法施行規則 第五十五条 (Article 55), art-55 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-55 · https://japanlaw.org/l/340M50000040011/art-55 - suppl-4289-15/art-6/par-1: 第六十六条 → 所得税法施行規則 第六十六条 (Article 66), art-66 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-66 · https://japanlaw.org/l/340M50000040011/art-66 - suppl-4289-15/art-6/par-1: 所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下「改正法」という。）第一条 → e-Gov law 428AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-4289-15/art-6/par-1: 第百十条第二項 → 所得税法 第百十条第二項 (Article 110, paragraph (2)), art-110/par-2 — https://japanlaw.org/ja/income-tax-act/art-110/par-2 · https://japanlaw.org/l/340AC0000000033/art-110/par-2 - suppl-4289-15/art-6/par-1: 第百十二条第一項 → 所得税法 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/ja/income-tax-act/art-112/par-1 · https://japanlaw.org/l/340AC0000000033/art-112/par-1 - suppl-4289-15/art-6/par-1: 第百三十一条第二項 → 所得税法 第百三十一条第二項 (Article 131, paragraph (2)), art-131/par-2 — https://japanlaw.org/ja/income-tax-act/art-131/par-2 · https://japanlaw.org/l/340AC0000000033/art-131/par-2 - suppl-4289-15/art-6/par-1: 第百三十三条第一項 → 所得税法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/ja/income-tax-act/art-133/par-1 · https://japanlaw.org/l/340AC0000000033/art-133/par-1 - suppl-4289-15/art-6/par-1: 第百三十四条第一項 → 所得税法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/income-tax-act/art-134/par-1 · https://japanlaw.org/l/340AC0000000033/art-134/par-1 - suppl-4289-15/art-6/par-1: 第百三十七条の二第二項 → 所得税法 第百三十七条の二第二項 (Article 137-2, paragraph (2)), art-137-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-2 - suppl-4289-15/art-6/par-1: 第六項 → 所得税法 第百三十七条の二第六項 (Article 137-2, paragraph (6)), art-137-2/par-6 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-6 · https://japanlaw.org/l/340AC0000000033/art-137-2/par-6 - suppl-4289-15/art-6/par-1: 第百三十七条の三第三項 → 所得税法 第百三十七条の三第三項 (Article 137-3, paragraph (3)), art-137-3/par-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-3 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-3 - suppl-4289-15/art-6/par-1: 第七項 → 所得税法 第百三十七条の三第七項 (Article 137-3, paragraph (7)), art-137-3/par-7 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-7 · https://japanlaw.org/l/340AC0000000033/art-137-3/par-7 - suppl-4289-15/art-6/par-1: 第百四十四条 → 所得税法 第百四十四条 (Article 144), art-144 — https://japanlaw.org/ja/income-tax-act/art-144 · https://japanlaw.org/l/340AC0000000033/art-144 - suppl-4289-15/art-6/par-1: 第百五十一条第一項 → 所得税法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/ja/income-tax-act/art-151/par-1 · https://japanlaw.org/l/340AC0000000033/art-151/par-1 - suppl-4289-15/art-8/par-1: 新規則第七十五条第一項 → 所得税法施行規則 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-75/par-1 · https://japanlaw.org/l/340M50000040011/art-75/par-1 - suppl-4289-15/art-9/par-1: 新規則第七十七条第二項から第五項まで → 所得税法施行規則 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77/par-2 · https://japanlaw.org/l/340M50000040011/art-77/par-2 - suppl-4289-15/art-9/par-1: 新規則第七十七条第二項から第五項まで → 所得税法施行規則 第七十七条第三項 (Article 77, paragraph (3)), art-77/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77/par-3 · https://japanlaw.org/l/340M50000040011/art-77/par-3 - suppl-4289-15/art-9/par-1: 新規則第七十七条第二項から第五項まで → 所得税法施行規則 第七十七条第四項 (Article 77, paragraph (4)), art-77/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77/par-4 · https://japanlaw.org/l/340M50000040011/art-77/par-4 - suppl-4289-15/art-9/par-1: 新規則第七十七条第二項から第五項まで → 所得税法施行規則 第七十七条第五項 (Article 77, paragraph (5)), art-77/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77/par-5 · https://japanlaw.org/l/340M50000040011/art-77/par-5 - suppl-4289-15/art-10/par-1: 新規則第七十八条 → 所得税法施行規則 第七十八条 (Article 78), art-78 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-78 · https://japanlaw.org/l/340M50000040011/art-78 - suppl-4289-15/art-10/par-1: 第七十九条 → 所得税法施行規則 第七十九条 (Article 79), art-79 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-79 · https://japanlaw.org/l/340M50000040011/art-79 - suppl-4289-15/art-11/par-1: 新規則第八十一条の五第一項から第三項まで → 所得税法施行規則 第八十一条の五第一項 (Article 81-5, paragraph (1)), art-81-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-1 · https://japanlaw.org/l/340M50000040011/art-81-5/par-1 - suppl-4289-15/art-11/par-1: 新規則第八十一条の五第一項から第三項まで → 所得税法施行規則 第八十一条の五第二項 (Article 81-5, paragraph (2)), art-81-5/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-2 · https://japanlaw.org/l/340M50000040011/art-81-5/par-2 - suppl-4289-15/art-11/par-1: 新規則第八十一条の五第一項から第三項まで → 所得税法施行規則 第八十一条の五第三項 (Article 81-5, paragraph (3)), art-81-5/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-5/par-3 · https://japanlaw.org/l/340M50000040011/art-81-5/par-3 - suppl-4289-15/art-11/par-1: この条 → 所得税法施行規則 附則第十一条 (Supplementary Provisions, Article 11), suppl-4289-15/art-11 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-11 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-11 - suppl-4289-15/art-12/par-1: 新規則第八十一条の十七 → 所得税法施行規則 第八十一条の十七 (Article 81-17), art-81-17 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-17 · https://japanlaw.org/l/340M50000040011/art-81-17 - suppl-4289-15/art-13/par-1: 新規則第九十三条第三項 → 所得税法施行規則 第九十三条第三項 (Article 93, paragraph (3)), art-93/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-3 · https://japanlaw.org/l/340M50000040011/art-93/par-3 - suppl-4289-15/art-13/par-1: 新規則第九十四条第三項 → 所得税法施行規則 第九十四条第二項 (Article 94, paragraph (2)), art-94/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94/par-2 · https://japanlaw.org/l/340M50000040011/art-94/par-2 - suppl-4289-15/art-13/par-1: 第九十四条の二第三項 → 所得税法施行規則 第九十四条の二第三項 (Article 94-2, paragraph (3)), art-94-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94-2/par-3 · https://japanlaw.org/l/340M50000040011/art-94-2/par-3 - suppl-4289-15/art-13/par-1: この条 → 所得税法施行規則 附則第十三条 (Supplementary Provisions, Article 13), suppl-4289-15/art-13 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-13 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-13 ## Cited by 3 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-4289-15/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-1/par-1/item-1 - 所得税法施行規則 附則第十一条第一項（特定株式投資信託等の要件等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-11/par-1 - 所得税法施行規則 附則第十三条第一項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-13/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-13/par-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 - 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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-116, 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-20261027T143811-116, 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