# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-15/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（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） — address `suppl-4289-15/art-9` - 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-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4289-15/art-9 - 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 --- ## Cites - 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 --- ## 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