# 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-4289-5. 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-4289-5` - 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-4289-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4289-5 - 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 平成二八年六月一〇日総務省・財務省令第五号 suppl-4289-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-5 · https://japanlaw.org/l/340M50000040011/suppl-4289-5 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4289-5/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-5/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-5/art-1 **第一項** この省令は、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）附則第一条第五号に掲げる規定の施行の日から施行する。 suppl-4289-5/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-5/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-5/art-1/par-1 This Ministerial Order comes into effect as of the date of enforcement of the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016). machine translation, not official ### 第七条（所得税法施行規則の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Income Tax Act caption: machine translation, not official suppl-4289-5/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-5/art-7 · https://japanlaw.org/l/340M50000040011/suppl-4289-5/art-7 **第一項** 前条の規定による改正後の所得税法施行規則（以下「新所得税法施行規則」という。）別表第三（三）及び別表第三（四）に定める書式は、適用開始日以後に所得税法第二百二十条の規定により添付する同条に規定する計算書について適用し、適用開始日前に添付した当該計算書については、なお従前の例による。 suppl-4289-5/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-5/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-5/art-7/par-1 The forms specified in Appended Table III (3) and Appended Table III (4) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of the preceding Article (hereinafter referred to as the "New Regulation for Enforcement of the Income Tax Act") apply to the statements prescribed in Article 220 of the Income Tax Act that are attached pursuant to the provisions of that Article on or after the Application Start Date, and the provisions then in force continue to govern those statements that were attached before the Application Start Date. machine translation, not official **第二項** 新所得税法施行規則別表第四（一）から別表第四（三）までに定める書式は、適用開始日以後に所得税法第二百二十四条第二項の規定により提出する同項に規定する告知書について適用し、適用開始日前に提出した当該告知書については、なお従前の例による。 suppl-4289-5/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-5/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4289-5/art-7/par-2 The forms specified in Appended Table IV (1) through Appended Table IV (3) of the New Regulation for Enforcement of the Income Tax Act apply to the paper-based notices prescribed in Article 224, paragraph (2) of the Income Tax Act that are submitted pursuant to the provisions of that paragraph on or after the Application Start Date, and the provisions then in force continue to govern those paper-based notices that were submitted before the Application Start Date. machine translation, not official **第三項** 新所得税法施行規則別表第五（一）、別表第五（三）、別表第五（五）から別表第五（七）まで、別表第五（九）、別表第五（十）、別表第五（十八）から別表第五（二十三）まで及び別表第五（二十八）に定める書式は、適用開始日以後に所得税法第二百二十五条第一項の規定により提出する同項に規定する調書について適用し、適用開始日前に提出した当該調書については、なお従前の例による。 suppl-4289-5/art-7/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-5/art-7/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4289-5/art-7/par-3 The forms specified in Appended Table V (1), Appended Table V (3), Appended Table V (5) through Appended Table V (7), Appended Table V (9), Appended Table V (10), Appended Table V (18) through Appended Table V (23) and Appended Table V (28) of the New Regulation for Enforcement of the Income Tax Act apply to the records prescribed in Article 225, paragraph (1) of the Income Tax Act that are submitted pursuant to the provisions of that paragraph on or after the Application Start Date, and the provisions then in force continue to govern those records that were submitted before the Application Start Date. machine translation, not official **第四項** 新所得税法施行規則別表第八（三）に定める書式は、適用開始日以後に所得税法第二百二十八条第二項の規定により提出する同項に規定する調書について適用し、適用開始日前に提出した当該調書については、なお従前の例による。 suppl-4289-5/art-7/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-5/art-7/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4289-5/art-7/par-4 The form specified in Appended Table VIII (3) of the New Regulation for Enforcement of the Income Tax Act applies to the records prescribed in Article 228, paragraph (2) of the Income Tax Act that are submitted pursuant to the provisions of that paragraph on or after the Application Start Date, and the provisions then in force continue to govern those records that were submitted before the Application Start Date. machine translation, not official **第五項** 前各項に規定する書式は、当分の間、前条の規定による改正前の所得税法施行規則の相当の規定に定める計算書、告知書又は調書に、新所得税法施行規則別表第三（三）、別表第三（四）、別表第四（一）から別表第四（三）まで、別表第五（一）、別表第五（三）、別表第五（五）から別表第五（七）まで、別表第五（九）、別表第五（十）、別表第五（十八）から別表第五（二十三）まで、別表第五（二十八）及び別表第八（三）に準じて、記載したものをもってこれに代えることができる。 suppl-4289-5/art-7/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-5/art-7/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4289-5/art-7/par-5 The forms prescribed in the preceding paragraphs may, for the time being, be replaced by a statement, paper-based notice or record prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of the preceding Article, on which entries have been made in accordance with Appended Table III (3), Appended Table III (4), Appended Table IV (1) through Appended Table IV (3), Appended Table V (1), Appended Table V (3), Appended Table V (5) through Appended Table V (7), Appended Table V (9), Appended Table V (10), Appended Table V (18) through Appended Table V (23), Appended Table V (28) and Appended Table VIII (3) of the New Regulation for Enforcement of the Income Tax Act. machine translation, not official --- ## Cites - suppl-4289-5/art-7/par-1: 所得税法第二百二十条 → 所得税法 第二百二十条 (Article 220), art-220 — https://japanlaw.org/ja/income-tax-act/art-220 · https://japanlaw.org/l/340AC0000000033/art-220 - suppl-4289-5/art-7/par-2: 所得税法第二百二十四条第二項 → 所得税法 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/ja/income-tax-act/art-224/par-2 · https://japanlaw.org/l/340AC0000000033/art-224/par-2 - suppl-4289-5/art-7/par-3: 所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1 - suppl-4289-5/art-7/par-4: 所得税法第二百二十八条第二項 → 所得税法 第二百二十八条第二項 (Article 228, paragraph (2)), art-228/par-2 — https://japanlaw.org/ja/income-tax-act/art-228/par-2 · https://japanlaw.org/l/340AC0000000033/art-228/par-2 - suppl-4289-5/art-7/par-5: 前各項 → 所得税法施行規則 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4289-5/art-7/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-5/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4289-5/art-7/par-1 - suppl-4289-5/art-7/par-5: 前各項 → 所得税法施行規則 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4289-5/art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-5/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4289-5/art-7/par-2 - suppl-4289-5/art-7/par-5: 前各項 → 所得税法施行規則 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4289-5/art-7/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-5/art-7/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4289-5/art-7/par-3 - suppl-4289-5/art-7/par-5: 前各項 → 所得税法施行規則 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4289-5/art-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-5/art-7/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4289-5/art-7/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第七条第五項（所得税法施行規則の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4289-5/art-7/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4289-5/art-7/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