# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（譲渡性預金の譲渡等に関する告知書に関する経過措置） — address `suppl-4289-15/art-12` - 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/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-12 - 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 --- ## Cites - 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 --- ## 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-20261027T143811-116, 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