# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（書式に関する経過措置） — address `suppl-4289-15/art-14` - 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-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-14 - 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 --- ## 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