# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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- 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-4299-16`
- 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-4299-16
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4299-16
- 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.

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## 附　則 平成二九年三月三一日財務省令第一六号
<sup>suppl-4299-16 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16 · https://japanlaw.org/l/340M50000040011/suppl-4299-16</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4299-16/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-1</sup>

**第一項**  この省令は、平成二十九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。
<sup>suppl-4299-16/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2017; provided, however, that the provisions listed in the following items come into effect as of the date specified in each of those items:
<sup>machine translation, not official</sup>

  **一**  別表第五（二十八）の表の備考２（２）の改正規定　平成二十九年十月一日
  <sup>suppl-4299-16/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-1/par-1/item-1</sup>
  the provisions amending Note 2 (2) of the table in Appended Table V (28): October 1, 2017;
  <sup>machine translation, not official</sup>

  **二**  第一条第一項の改正規定、第四十七条の二の改正規定、第四十七条の三の改正規定、第四十七条の四の改正規定（同条第一項第四号イに係る部分を除く。）、第七十三条第一項の改正規定、第七十四条第一項の改正規定、第七十四条の三（見出しを含む。）の改正規定、第七十四条の四（見出しを含む。）の改正規定、第七十六条の二の改正規定、第七十七条の四第一項の改正規定、第九十三条第一項の改正規定、第九十四条の二第一項第七号の改正規定、別表第六（一）の改正規定及び別表第六（三）の改正規定並びに次条の規定　平成三十年一月一日
  <sup>suppl-4299-16/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-1/par-1/item-2</sup>
  the provisions amending Article 1, paragraph (1), the provisions amending Article 47-2, the provisions amending Article 47-3, the provisions amending Article 47-4 (excluding the part pertaining to paragraph (1), item (iv), (a) of that Article), the provisions amending Article 73, paragraph (1), the provisions amending Article 74, paragraph (1), the provisions amending Article 74-3 (including the heading), the provisions amending Article 74-4 (including the heading), the provisions amending Article 76-2, the provisions amending Article 77-4, paragraph (1), the provisions amending Article 93, paragraph (1), the provisions amending Article 94-2, paragraph (1), item (vii), the provisions amending Appended Table VI (1) and the provisions amending Appended Table VI (3), and the provisions of the following Article: January 1, 2018.
  <sup>machine translation, not official</sup>

### 第二条（源泉徴収票に関する経過措置） — Transitional Measures Regarding Withholding Receipts
<sup>caption: machine translation, not official</sup>
<sup>suppl-4299-16/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-2</sup>

**第一項**  改正後の所得税法施行規則（以下「新規則」という。）第九十三条第一項（給与等の源泉徴収票）の規定及び別表第六（一）に定める書式は、平成三十年一月一日以後に支払うべき所得税法等の一部を改正する等の法律（平成二十九年法律第四号。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。）第二百二十六条第一項（源泉徴収票）に規定する給与等につき同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第一項に規定する源泉徴収票について適用し、同日前に支払うべき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。）第二百二十六条第一項（源泉徴収票）に規定する給与等につき同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した同条第一項に規定する源泉徴収票については、なお従前の例による。
<sup>suppl-4299-16/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-2/par-1</sup>
The provisions of Article 93, paragraph (1) (Withholding Receipt for a salary or other wage) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") and the form specified in Appended Table VI (1) of the New Regulation apply to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipt) 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., and Other Matters (Act No. 4 of 2017; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in that paragraph that is to be paid on or after January 1, 2018, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipt) 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") that was submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in that paragraph that is to be paid before that date.
<sup>machine translation, not official</sup>

**第二項**  新規則第九十四条の二第一項（公的年金等の源泉徴収票）の規定及び別表第六（三）に定める書式は、平成三十年一月一日以後に支払うべき新法第二百二十六条第三項に規定する公的年金等につき同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第三項に規定する源泉徴収票について適用し、同日前に支払うべき旧法第二百二十六条第三項に規定する公的年金等につき同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した同条第三項に規定する源泉徴収票については、なお従前の例による。
<sup>suppl-4299-16/art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-2/par-2</sup>
The provisions of Article 94-2, paragraph (1) (Withholding Receipt for a public pension or retirement package) of the New Regulation and the form specified in Appended Table VI (3) of the New Regulation apply to the Withholding receipt prescribed in Article 226, paragraph (3) of the New Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the public pension or retirement package prescribed in paragraph (3) of that Article that is to be paid on or after January 1, 2018, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (3) of the Former Act that was submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the public pension or retirement package prescribed in paragraph (3) of that Article that is to be paid before that date.
<sup>machine translation, not official</sup>

**第三項**  前二項に規定する書式は、当分の間、改正前の所得税法施行規則（以下「旧規則」という。）の相当の規定に定める源泉徴収票に、新規則別表第六（一）及び第六（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。
<sup>suppl-4299-16/art-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-2/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-2/par-3</sup>
The forms prescribed in the preceding two paragraphs may, for the time being, be replaced by a Withholding receipt prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation"), on which entries have been made in accordance with Appended Table VI (1) and Appended Table VI (3) of the New Regulation.
<sup>machine translation, not official</sup>

### 第三条（開業等の届出に関する経過措置） — Transitional Measures Regarding Notification of Business Commencement, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4299-16/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-3</sup>

**第一項**  新規則第九十八条（開業等の届出）の規定は、この省令の施行の日（以下「施行日」という。）以後の同条に規定する事業所得等を生ずべき事業に係る同条に規定する事務所等の開設、移転又は廃止について適用し、施行日前の不動産所得、事業所得又は山林所得を生ずべき事業に係る旧規則第九十八条第一項第一号（開業等の届出書）に規定する事務所等の開設、移転又は廃止については、なお従前の例による。
<sup>suppl-4299-16/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-3/par-1</sup>
The provisions of Article 98 (Notification of Business Commencement, etc.) of the New Regulation apply to the opening, relocation or closure of the office or similar place prescribed in that Article pertaining to a business that produces business income, etc. as prescribed in that Article, on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the opening, relocation or closure of the office or similar place prescribed in Article 98, paragraph (1), item (i) (Written Notification of Business Commencement, etc.) of the Former Regulation pertaining to a business that produces real property income, business income or timber income, before the Effective Date.
<sup>machine translation, not official</sup>

### 第四条（給与等の支払をする事務所の開設等の届出に関する経過措置） — Transitional Measures Regarding the Report on the Establishment of an Office Paying Salary or Other Wages and Related Matters
<sup>caption: machine translation, not official</sup>
<sup>suppl-4299-16/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-4</sup>

**第一項**  新規則第九十九条（給与等の支払をする事務所の開設等の届出）の規定は、施行日以後の同条に規定する給与支払事務所等の移転について適用し、施行日前の旧規則第九十九条（給与等の支払をする事務所の開設等の届出）に規定する給与支払事務所等の移転については、なお従前の例による。
<sup>suppl-4299-16/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-4/par-1</sup>
The provisions of Article 99 (Notification of the Opening, etc. of an Office Paying Salary or Other Wage) of the New Regulation apply to the relocation of the salary payment office, etc. prescribed in that Article on or after the Effective Date, and the provisions then in force continue to govern the relocation of the salary payment office, etc. prescribed in Article 99 (Notification of the Opening, etc. of an Office Paying Salary or Other Wage) of the Former Regulation before the Effective Date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4299-16/art-1/par-1/item-2: 次条 → 所得税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-4299-16/art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-2
- suppl-4299-16/art-2/par-1: 第九十三条第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1
- suppl-4299-16/art-2/par-1: 所得税法等の一部を改正する等の法律（平成二十九年法律第四号。以下「改正法」という。）第一条 → e-Gov law 429AC0000000004, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4299-16/art-2/par-1: 第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1
- suppl-4299-16/art-2/par-1: 同条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/ja/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4
- suppl-4299-16/art-2/par-2: 新規則第九十四条の二第一項 → 所得税法施行規則 第九十四条の二第一項 (Article 94-2, paragraph (1)), art-94-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94-2/par-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1
- suppl-4299-16/art-2/par-3: 前二項 → 所得税法施行規則 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4299-16/art-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-2/par-1
- suppl-4299-16/art-2/par-3: 前二項 → 所得税法施行規則 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4299-16/art-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-2/par-2
- suppl-4299-16/art-3/par-1: 新規則第九十八条 → 所得税法施行規則 第九十八条 (Article 98), art-98 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-98 · https://japanlaw.org/l/340M50000040011/art-98
- suppl-4299-16/art-4/par-1: 新規則第九十九条 → 所得税法施行規則 第九十九条 (Article 99), art-99 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-99 · https://japanlaw.org/l/340M50000040011/art-99

## Cited by

2 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二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-1/par-1/item-2
- 所得税法施行規則 附則第二条第三項（源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4299-16/art-2/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4299-16/art-2/par-3

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## 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 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-117, 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-20261027T143811-117, 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