# 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-4309-12`
- 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-4309-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4309-12
- 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.
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## 附 則 平成三〇年三月三一日財務省令第一二号
suppl-4309-12 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12 · https://japanlaw.org/l/340M50000040011/suppl-4309-12
### 第一条（施行期日） — Effective Date
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suppl-4309-12/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1
**第一項** この省令は、平成三十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。
suppl-4309-12/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1/par-1
This Ministerial Order comes into effect as of April 1, 2018; provided, however, that the provisions listed in the following items come into effect as of the date specified in each of those items:
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**一** 第十八条の二の改正規定、第十九条の三第二号の改正規定及び第三十六条の三の改正規定 平成三十年五月一日
suppl-4309-12/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1/par-1/item-1
the provisions amending Article 18-2, the provisions amending Article 19-3, item (ii) and the provisions amending Article 36-3: May 1, 2018;
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**二** 目次の改正規定、第一編第一章の二中第一条の二を第一条の三とし、同編第一章中第一条の次に一条を加える改正規定、第十八条第一項の改正規定、第十八条の四第二項の改正規定、別表第三（三）の表の備考１２の改正規定、別表第三（四）の表の備考２５の改正規定、同表の備考２８の改正規定、別表第四（一）の表の備考３（９）、別表第四（二）の表の備考３（９）及び別表第四（三）の表の備考３（８）の改正規定、別表第五（一）の表の備考２（１３）の改正規定、別表第五（三）の表の備考２（１３）の改正規定、別表第五（五）の表の備考２（１０）の改正規定、別表第五（六）の表の備考２（１１）の改正規定、別表第五（七）の表の備考２（１３）の改正規定、別表第五（九）の表の備考２（８）の改正規定、別表第五（十）の表の備考２（７）の改正規定、別表第五（十七）の表の備考２（１２）の改正規定、別表第五（十八）の表の備考２（５）、別表第五（十九）の表の備考２（９）、別表第五（二十）の表の備考２（５）、別表第五（二十一）の表の備考２（７）、別表第五（二十二）の表の備考２（７）及び別表第五（二十三）の表の備考２（８）の改正規定、別表第五（二十八）の表の備考２の改正規定、別表第六（一）の表の備考２（１７）（ル）の改正規定、別表第七（二）の表の備考２（９）トの改正規定並びに別表第八（三）の表の備考２（９）ニの改正規定並びに附則第十六条第三項の規定 平成三十一年一月一日
suppl-4309-12/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1/par-1/item-2
the provisions amending the table of contents, the provisions that change Article 1-2 to Article 1-3 in Chapter I-2 of Part I and add one Article after Article 1 in Chapter I of that Part, the provisions amending Article 18, paragraph (1), the provisions amending Article 18-4, paragraph (2), the provisions amending Note 12 of the table in Appended Table III (3), the provisions amending Note 25 of the table in Appended Table III (4), the provisions amending Note 28 of that table, the provisions amending Note 3 (9) of the table in Appended Table IV (1), Note 3 (9) of the table in Appended Table IV (2) and Note 3 (8) of the table in Appended Table IV (3), the provisions amending Note 2 (13) of the table in Appended Table V (1), the provisions amending Note 2 (13) of the table in Appended Table V (3), the provisions amending Note 2 (10) of the table in Appended Table V (5), the provisions amending Note 2 (11) of the table in Appended Table V (6), the provisions amending Note 2 (13) of the table in Appended Table V (7), the provisions amending Note 2 (8) of the table in Appended Table V (9), the provisions amending Note 2 (7) of the table in Appended Table V (10), the provisions amending Note 2 (12) of the table in Appended Table V (17), the provisions amending Note 2 (5) of the table in Appended Table V (18), Note 2 (9) of the table in Appended Table V (19), Note 2 (5) of the table in Appended Table V (20), Note 2 (7) of the table in Appended Table V (21), Note 2 (7) of the table in Appended Table V (22) and Note 2 (8) of the table in Appended Table V (23), the provisions amending Note 2 of the table in Appended Table V (28), the provisions amending Note 2 (17) (k) of the table in Appended Table VI (1), the provisions amending Note 2 (9) (g) of the table in Appended Table VII (2) and the provisions amending Note 2 (9) (d) of the table in Appended Table VIII (3), and the provisions of Article 16, paragraph (3) of the Supplementary Provisions: January 1, 2019;
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**三** 第一条第三項の改正規定、第三十六条の五の改正規定、第三十六条の六（見出しを含む。）の改正規定、第四十条の十の次に一条を加える改正規定、第四十七条の改正規定、第六十六条の七の次に一条を加える改正規定、第七十二条の四（見出しを含む。）の改正規定、第七十二条の六（見出しを含む。）の改正規定、第七十三条第一項第二号の改正規定、第七十四条の四の次に一条を加える改正規定、第八十二条第一項の改正規定、第八十三条の改正規定、別表第三（一）の改正規定、別表第三（二）の改正規定、別表第三（四）の改正規定（同表の備考２５に係る部分及び同表の備考２８に係る部分を除く。）、別表第五（一）の改正規定（同表の備考２（１３）に係る部分を除く。）、別表第五（三）の改正規定（同表の備考２（１３）に係る部分を除く。）、別表第五（五）の改正規定（同表の備考２（１０）に係る部分を除く。）、別表第五（六）の改正規定（同表の備考２（１１）に係る部分を除く。）、別表第五（七）の改正規定（同表の備考２（１３）に係る部分を除く。）及び別表第六（一）の改正規定（同表の備考２（１７）（ル）に係る部分を除く。）並びに附則第五条、第十五条並びに第十六条第二項及び第四項の規定 令和二年一月一日
suppl-4309-12/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1/par-1/item-3
the provisions amending Article 1, paragraph (3), the provisions amending Article 36-5, the provisions amending Article 36-6 (including the heading), the provisions adding one Article after Article 40-10, the provisions amending Article 47, the provisions adding one Article after Article 66-7, the provisions amending Article 72-4 (including the heading), the provisions amending Article 72-6 (including the heading), the provisions amending Article 73, paragraph (1), item (ii), the provisions adding one Article after Article 74-4, the provisions amending Article 82, paragraph (1), the provisions amending Article 83, the provisions amending Appended Table III (1), the provisions amending Appended Table III (2), the provisions amending Appended Table III (4) (excluding the part pertaining to Note 25 of that table and the part pertaining to Note 28 of that table), the provisions amending Appended Table V (1) (excluding the part pertaining to Note 2 (13) of that table), the provisions amending Appended Table V (3) (excluding the part pertaining to Note 2 (13) of that table), the provisions amending Appended Table V (5) (excluding the part pertaining to Note 2 (10) of that table), the provisions amending Appended Table V (6) (excluding the part pertaining to Note 2 (11) of that table), the provisions amending Appended Table V (7) (excluding the part pertaining to Note 2 (13) of that table) and the provisions amending Appended Table VI (1) (excluding the part pertaining to Note 2 (17) (k) of that table), and the provisions of Article 5, Article 15, and Article 16, paragraphs (2) and (4) of the Supplementary Provisions: January 1, 2020;
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**四** 第七十六条の二の改正規定 令和二年十月一日
suppl-4309-12/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1/par-1/item-4
the provisions amending Article 76-2: October 1, 2020;
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**五** 第四条第十七号の改正規定、第七条第一項第二十九号の改正規定及び第七十七条の二（見出しを含む。）の改正規定並びに次条の規定 厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律の一部を改正する法律（平成三十年法律第 号）の施行の日
suppl-4309-12/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1/par-1/item-5
the provisions amending Article 4, item (xvii), the provisions amending Article 7, paragraph (1), item (xxix) and the provisions amending Article 77-2 (including the heading), and the provisions of the following Article: the date of enforcement of the Act Partially Amending the Act to Abolish, etc. the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. for the Purpose of Integrating the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. __ of 2018).
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### 第二条（障害者等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Persons with Disabilities, etc.
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suppl-4309-12/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-2
**第一項** 改正前の所得税法施行規則（以下「旧規則」という。）第四条第十七号（障害者等の範囲）に規定する個人の前条第五号に定める日前に所得税法等の一部を改正する法律（平成三十年法律第七号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正前の所得税法（以下「旧法」という。）第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する預入等をした同項に規定する預貯金、合同運用信託、特定公募公社債等運用投資信託又は有価証券については、なお従前の例による。
suppl-4309-12/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-2/par-1
With respect to the Deposits and Savings, jointly managed trusts, specified Bond-Based Investment Trusts Under Public Offering or Securities prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits of Persons with Disabilities, etc.) of the Income Tax Act prior to amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act") for which the individual prescribed in Article 4, item (xvii) (Scope of Persons with Disabilities, etc.) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation") made a deposit, etc. prescribed in that paragraph before the date specified in item (v) of the preceding Article, the provisions then in force continue to govern.
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### 第三条（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person
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suppl-4309-12/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3
**第一項** 改正後の所得税法施行規則（以下「新規則」という。）第七条第八項（障害者等に該当する旨を証する書類の範囲等）（租税特別措置法施行規則（昭和三十二年大蔵省令第十五号）第二条の五第一項（障害者等の少額公債の利子の非課税）において準用する場合を含む。以下この項において同じ。）の規定は、この省令の施行の日（以下「施行日」という。）以後に提出する新規則第七条第八項に規定する届出書について適用し、施行日前に提出した旧規則第七条第八項（障害者等に該当する旨を証する書類の範囲等）（租税特別措置法施行規則第二条の五第一項において準用する場合を含む。）に規定する届出書については、なお従前の例による。
suppl-4309-12/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-1
The provisions of Article 7, paragraph (8) (Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") (including where applied mutatis mutandis pursuant to Article 2-5, paragraph (1) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation (Ministry of Finance Order No. 15 of 1957); the same applies hereinafter in this paragraph) apply to the written notification prescribed in Article 7, paragraph (8) of the New Regulation that is submitted 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 written notification prescribed in Article 7, paragraph (8) (Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Former Regulation (including where applied mutatis mutandis pursuant to Article 2-5, paragraph (1) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) that was submitted before the Effective Date.
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**第二項** 平成二十八年一月一日前に行政手続における特定の個人を識別するための番号の利用等に関する法律及び行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律の施行に伴う財務省関係政令の整備に関する政令（平成二十六年政令第百七十九号。以下この項において「番号利用法整備令」という。）第十五条（所得税法施行令の一部改正）の規定による改正前の所得税法施行令（以下「平成二十六年旧令」という。）第四十一条の二第二項（障害者等に該当する旨を証する書類の範囲）（番号利用法整備令第七条（租税特別措置法施行令の一部改正）の規定による改正前の租税特別措置法施行令（昭和三十二年政令第四十三号）第二条の四第三項（障害者等の少額公債の利子の非課税）において準用する場合を含む。）に規定する申請書を提出した者（同日から施行日の前日までの間に第一号から第五号までに掲げる書類のいずれをも提出していない者に限る。）が、施行日以後最初に所得税法施行規則第七条第八項（障害者等に該当する旨を証する書類の範囲等）（租税特別措置法施行規則第二条の五第一項において準用する場合を含む。）に規定する届出書を提出する場合（施行日以後に第一号又は第六号に掲げる書類のいずれをも提出していない場合に限る。）における所得税法施行規則第七条第八項（租税特別措置法施行規則第二条の五第一項において準用する場合を含む。）の規定の適用については、所得税法施行規則第七条第八項中「次に掲げる場合に該当することとなつた場合」とあるのは「その氏名、住所又は個人番号の変更をした場合」と、「個人番号（第一号に掲げる場合には、その変更前の氏名及び住所並びに変更後の氏名及び住所）」とあるのは「個人番号」と、「書類（第一号に掲げる場合には、同項各号に掲げるいずれかの書類又は次条第二項に規定する書類）」とあるのは「書類」とする。
suppl-4309-12/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2
In the case where a person who, before January 1, 2016, submitted the written application prescribed in Article 41-2, paragraph (2) (Scope of Documents Certifying Status as a Person with a Disability, etc.) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 15 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order for the Arrangement of Cabinet Orders Related to the Ministry of Finance Accompanying Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 179 of 2014; hereinafter in this paragraph referred to as the "Number Use Arrangement Order") (hereinafter referred to as the "2014 Former Order") (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) prior to amendment by the provisions of Article 7 (Partial Amendment of the Order for Enforcement of the Act on Special Measures Concerning Taxation) of the Number Use Arrangement Order) (limited to a person who has not submitted any of the documents set out in items (i) through (v) during the period from that date to the day before the Effective Date) first submits, on or after the Effective Date, the written notification prescribed in Article 7, paragraph (8) (Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-5, paragraph (1) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) (limited to the case where the person has not submitted any of the documents set out in item (i) or (vi) on or after the Effective Date), with respect to the application of Article 7, paragraph (8) of the Regulation for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-5, paragraph (1) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) in that case, the phrase "in the case where the person has come to fall under any of the following cases" in Article 7, paragraph (8) of the Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "in the case where the person has changed his or her name, domicile or individual number", the phrase "individual number (in the case set out in item (i), the name and domicile before the change and the name and domicile after the change)" is deemed to be replaced with "individual number", and the phrase "documents (in the case set out in item (i), any of the documents set out in the items of that paragraph or the documents prescribed in paragraph (2) of the following Article)" is deemed to be replaced with "documents":
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**一** 所得税法第十条第四項（障害者等の少額預金の利子所得等の非課税）に規定する非課税貯蓄限度額変更申告書又は租税特別措置法第四条第二項（障害者等の少額公債の利子の非課税）において準用する所得税法第十条第四項に規定する特別非課税貯蓄限度額変更申告書
suppl-4309-12/art-3/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-1
the statement of change of the maximum amount of tax-exempt savings prescribed in Article 10, paragraph (4) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits of Persons with Disabilities, etc.) of the Income Tax Act, or the statement of change of the maximum amount of special tax-exempt savings prescribed in Article 10, paragraph (4) of the Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Act on Special Measures Concerning Taxation;
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**二** 所得税法施行規則の一部を改正する省令（平成二十六年財務省令第五十三号。以下附則第十四条（金地金等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置）までにおいて「平成二十六年改正規則」という。）による改正後の所得税法施行規則第七条第八項（障害者等に該当する旨を証する書類の範囲等）（租税特別措置法施行規則等の一部を改正する省令（平成二十六年財務省令第五十一号）第一条（租税特別措置法施行規則の一部改正）の規定による改正後の租税特別措置法施行規則第二条の五第一項（障害者等の少額公債の利子の非課税）において準用する場合を含む。）に規定する届出書
suppl-4309-12/art-3/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-2
the written notification prescribed in Article 7, paragraph (8) (Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act after amendment by the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 53 of 2014; referred to as the "2014 Amending Regulation" through Article 14 (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Supplementary Provisions) (including where applied mutatis mutandis pursuant to Article 2-5, paragraph (1) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation after amendment by the provisions of Article 1 (Partial Amendment of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 51 of 2014));
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**三** 番号利用法整備令第十五条の規定による改正後の所得税法施行令（以下この号において「平成二十六年新令」という。）第四十三条第六項（非課税貯蓄に関する異動申告書）に規定する非課税貯蓄に関する異動申告書又は番号利用法整備令第七条の規定による改正後の租税特別措置法施行令第二条の四第三項（障害者等の少額公債の利子の非課税）において準用する平成二十六年新令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書
suppl-4309-12/art-3/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-3
the statement of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act after amendment by the provisions of Article 15 of the Number Use Arrangement Order (hereinafter in this item referred to as the "2014 New Order"), or the statement of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the 2014 New Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation after amendment by the provisions of Article 7 of the Number Use Arrangement Order;
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**四** 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。以下この号において「平成二十八年改正法」という。）第一条（所得税法の一部改正）の規定による改正前の所得税法第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する非課税貯蓄申込書又は平成二十八年改正法第十条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号）第四条第一項（障害者等の少額公債の利子の非課税）に規定する特別非課税貯蓄申込書
suppl-4309-12/art-3/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-4
the application form for tax-exempt savings prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits of Persons with Disabilities, etc.) of the Income Tax Act prior to amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter in this item referred to as the "2016 Amendment Act"), or the application form for special tax-exempt savings prescribed in Article 4, paragraph (1) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by the provisions of Article 10 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the 2016 Amendment Act;
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**五** 所得税法施行令等の一部を改正する政令（平成二十八年政令第百四十五号）第一条（所得税法施行令の一部改正）の規定による改正前の所得税法施行令（以下この号において「平成二十八年旧令」という。）第四十七条第一項（非課税貯蓄相続申込書）に規定する非課税貯蓄相続申込書又は租税特別措置法施行令等の一部を改正する政令（平成二十八年政令第百五十九号）第一条（租税特別措置法施行令の一部改正）の規定による改正前の租税特別措置法施行令第二条の四第三項（障害者等の少額公債の利子の非課税）において準用する平成二十八年旧令第四十七条第一項に規定する特別非課税貯蓄相続申込書
suppl-4309-12/art-3/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-5
the application for succession to tax-exempt savings prescribed in Article 47, paragraph (1) (Application for Succession to Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 145 of 2016; hereinafter in this item referred to as the "2016 Former Order"), or the application for succession to special tax-exempt savings prescribed in Article 47, paragraph (1) of the 2016 Former Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 1 (Partial Amendment of the Order for Enforcement of the Act on Special Measures Concerning Taxation) of the Cabinet Order Partially Amending the Order for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Cabinet Order No. 159 of 2016);
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**六** 所得税法施行令第四十三条第二項又は第三項（非課税貯蓄に関する異動申告書）（租税特別措置法施行令第二条の四第三項において準用する場合を含む。）の規定による申告書
suppl-4309-12/art-3/par-2/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-6
the statement under Article 43, paragraph (2) or (3) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation).
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### 第四条（非課税貯蓄に関する異動申告書等の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Entered in Statements of Change Concerning Tax-Exempt Savings, etc.
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suppl-4309-12/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4
**第一項** 新規則第八条第一項（非課税貯蓄に関する異動申告書の記載事項）（租税特別措置法施行規則第二条の五第一項（障害者等の少額公債の利子の非課税）において準用する場合を含む。）の規定は、施行日以後に提出する所得税法施行令等の一部を改正する政令（平成三十年政令第百三十一号。以下この条において「改正令」という。）第一条（所得税法施行令の一部改正）の規定による改正後の所得税法施行令（以下「新令」という。）第四十三条第六項（非課税貯蓄に関する異動申告書）に規定する非課税貯蓄に関する異動申告書又は租税特別措置法施行令第二条の四第三項（障害者等の少額公債の利子の非課税）において準用する新令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書について適用し、施行日前に提出した改正令第一条の規定による改正前の所得税法施行令（以下この項において「旧令」という。）第四十三条第六項（非課税貯蓄に関する異動申告書）に規定する非課税貯蓄に関する異動申告書又は租税特別措置法施行令第二条の四第三項において準用する旧令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書については、なお従前の例による。
suppl-4309-12/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-1
The provisions of Article 8, paragraph (1) (Matters to Be Entered in a Statement of Change Concerning Tax-Exempt Savings) of the New Regulation (including where applied mutatis mutandis pursuant to Article 2-5, paragraph (1) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) apply to the statement of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act after amendment by the provisions of Article 1 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018; hereinafter in this Article referred to as the "Amending Order") (hereinafter referred to as the "New Order"), or the statement of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the New Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, that is submitted on or after the Effective Date, and the provisions then in force continue to govern the statement of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Order (hereinafter in this paragraph referred to as the "Former Order"), or the statement of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the Former Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, that was submitted before the Effective Date.
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**第二項** 平成二十八年一月一日前に行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律（平成二十五年法律第二十八号。以下この項において「番号利用法整備法」という。）第十四条（所得税法の一部改正）の規定による改正前の所得税法（以下この項において「平成二十五年旧法」という。）第十条第三項（障害者等の少額預金の利子所得等の非課税）に規定する非課税貯蓄申告書又は番号利用法整備法第七条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第四条第二項（障害者等の少額公債の利子の非課税）において準用する平成二十五年旧法第十条第三項に規定する特別非課税貯蓄申告書を提出した者（同日から施行日の前日までの間に第一号、第二号又は第四号に掲げる書類のいずれをも提出していない者に限る。）が、施行日以後最初に所得税法施行令第四十三条第一項（非課税貯蓄に関する異動申告書）（租税特別措置法施行令第二条の四第三項において準用する場合を含む。）の規定により所得税法施行令第四十三条第六項に規定する非課税貯蓄に関する異動申告書又は租税特別措置法施行令第二条の四第三項において準用する所得税法施行令第四十三条第六項に規定する特別非課税貯蓄に関する異動申告書を提出する場合（施行日以後に第一号、第三号又は第四号に掲げる書類若しくは同号に掲げる電磁的記録（所得税法第十条第二項（障害者等の少額預金の利子所得等の非課税）に規定する電磁的記録をいう。第四号及び第四項において同じ。）のいずれをも提出し、又は提供していない場合に限る。）における所得税法施行規則第八条第一項（非課税貯蓄に関する異動申告書の記載事項）（租税特別措置法施行規則第二条の五第一項において準用する場合を含む。）の規定の適用については、所得税法施行規則第八条第一項第一号中「個人番号（提出者の氏名又は住所の変更をした場合には、当該提出者の氏名、生年月日及び住所）」とあるのは、「個人番号」とする。
suppl-4309-12/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2
In the case where a person who, before January 1, 2016, submitted the statement of tax-exempt savings prescribed in Article 10, paragraph (3) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits of Persons with Disabilities, etc.) of the Income Tax Act prior to amendment by the provisions of Article 14 (Partial Amendment of the Income Tax Act) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013; hereinafter in this paragraph referred to as the "Number Use Arrangement Act") (hereinafter in this paragraph referred to as the "2013 Former Income Tax Act"), or the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of the 2013 Former Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 7 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Number Use Arrangement Act (limited to a person who has not submitted any of the documents set out in item (i), (ii) or (iv) during the period from that date to the day before the Effective Date), first submits, on or after the Effective Date, pursuant to the provisions of Article 43, paragraph (1) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation), the statement of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act or the statement of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the Order for Enforcement of the Income Tax Act as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (limited to the case where, on or after the Effective Date, the person has neither submitted nor provided any of the documents set out in item (i), (iii) or (iv) or the electronic or magnetic record set out in item (iv) (meaning the electronic or magnetic record prescribed in Article 10, paragraph (2) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits of Persons with Disabilities, etc.) of the Income Tax Act; the same applies in item (iv) and paragraph (4))), with respect to the application of Article 8, paragraph (1) (Matters to Be Entered in a Statement of Change Concerning Tax-Exempt Savings) of the Regulation for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-5, paragraph (1) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) in that case, the phrase "individual number (in the case where the submitter has changed his or her name or domicile, the name, date of birth and domicile of that submitter)" in Article 8, paragraph (1), item (i) of the Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "individual number":
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**一** 前条第二項第一号に掲げる書類
suppl-4309-12/art-4/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-1
the documents set out in paragraph (2), item (i) of the preceding Article;
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**二** 前条第二項第二号から第五号までに掲げる書類
suppl-4309-12/art-4/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-2
the documents set out in paragraph (2), items (ii) through (v) of the preceding Article;
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**三** 前条第二項第六号に掲げる書類
suppl-4309-12/art-4/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-3
the documents set out in paragraph (2), item (vi) of the preceding Article;
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**四** 所得税法施行令第四十一条の二第五項（障害者等に該当する旨を証する書類の範囲等）（租税特別措置法施行令第二条の四第三項において準用する場合を含む。）に規定する申請書又は当該申請書に記載すべき事項を記録した電磁的記録
suppl-4309-12/art-4/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-4
the written application prescribed in Article 41-2, paragraph (5) (Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Order for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation), or the electronic or magnetic record recording the matters to be entered in that written application.
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**第三項** 改正令附則第四条第二項（非課税貯蓄に関する異動申告書等に関する経過措置）に規定する財務省令で定める者は、前条第二項第一号から第五号まで又は前項第四号に掲げる書類のいずれをも提出していない者とする。
suppl-4309-12/art-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-3
The persons specified by Ministry of Finance Order as prescribed in Article 4, paragraph (2) (Transitional Measures Regarding Statements of Change Concerning Tax-Exempt Savings, etc.) of the Supplementary Provisions of the Amending Order are those who have not submitted any of the documents set out in paragraph (2), items (i) through (v) of the preceding Article or in item (iv) of the preceding paragraph.
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**第四項** 改正令附則第四条第二項に規定する財務省令で定める場合は、前条第二項第一号若しくは第六号又は第二項第四号に掲げる書類若しくは同号に掲げる電磁的記録のいずれをも提出し、又は提供していない場合とする。
suppl-4309-12/art-4/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-4
The cases specified by Ministry of Finance Order as prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Amending Order are the cases where none of the documents set out in paragraph (2), item (i) or (vi) of the preceding Article, or the documents set out in paragraph (2), item (iv) of this Article or the electronic or magnetic record set out in that item, has been submitted or provided.
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### 第五条（確定申告書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Entered in a Tax Return
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suppl-4309-12/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-5
**第一項** 新規則第四十七条第一項及び第二項（確定申告書の記載事項）の規定は、令和二年分以後の所得税について適用し、令和元年分（平成三十一年一月一日から令和元年十二月三十一日までの期間に係る年分をいう。）以前の所得税については、なお従前の例による。
suppl-4309-12/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-5/par-1
The provisions of Article 47, paragraphs (1) and (2) (Matters to Be Entered in a Tax Return) of the New Regulation apply to income tax for tax year 2020 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2019 (meaning the year for the period from January 1, 2019 through December 31, 2019) and earlier years.
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### 第六条（公的年金等の受給者の扶養親族等申告書の記載事項等に関する経過措置） — Transitional Measures Concerning Matters to Be Stated, etc. in a Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package
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suppl-4309-12/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-6
**第一項** 新規則第七十七条の四第八項及び第九項（公的年金等の受給者の扶養親族等申告書の記載事項等）の規定は、施行日以後に提出する新法第二百三条の五第十項（公的年金等の受給者の扶養親族等申告書）に規定する公的年金等の受給者の扶養親族等申告書について適用する。
suppl-4309-12/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-6/par-1
The provisions of Article 77-4, paragraphs (8) and (9) (Matters, etc. to Be Entered in a Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the New Regulation apply to the return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-5, paragraph (10) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the New Act that is submitted on or after the Effective Date.
machine translation, not official
### 第七条（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income
caption: machine translation, not official
suppl-4309-12/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-7 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-7
**第一項** 新規則第八十一条の七第四項（利子等の受領者の申請により作成する帳簿の記載事項）の規定は、施行日以後に提出する同項に規定する届出書について適用し、施行日前に提出した旧規則第八十一条の七第三項（利子等の受領者の申請により作成する帳簿の記載事項）に規定する届出書については、なお従前の例による。
suppl-4309-12/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-7/par-1
The provisions of Article 81-7, paragraph (4) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-7, paragraph (3) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income) of the Former Regulation that was submitted before the Effective Date.
machine translation, not official
**第二項** 平成二十八年一月一日前に平成二十六年旧令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）に規定する申請書を提出した者で同日以後に平成二十六年旧令第三百三十六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する利子等又は配当等の支払を受けるもの（平成二十六年改正規則附則第四十九条第二項（利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置）の規定による告知をしていない者に限る。）が、施行日から経過日（平成二十六年改正規則附則第四十九条第二項に規定する経過日をいう。以下同じ。）以後最初の当該利子等又は配当等の平成二十六年改正規則附則第四十九条第二項に規定する支払日までの間に、最初にその者の氏名又は住所（所得税法施行規則第八十一条の七第三項第一号（利子等の受領者の申請により作成する帳簿の記載事項）に規定する住所をいう。以下同じ。）の変更をした場合における所得税法施行規則第八十一条の七第四項の規定の適用については、同項中「いずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は同条第三項に規定する住所等変更確認書類）」とあるのは「いずれか」と、同項第一号中「法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）」とあるのは「個人番号又は法人番号」とする。
suppl-4309-12/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-7/par-2
In the case where a person who, before January 1, 2016, submitted the written application prescribed in Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice, etc.) of the 2014 Former Order, and who on or after that date receives payment of the interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the 2014 Former Order (limited to a person who has not given notice pursuant to the provisions of Article 49, paragraph (2) (Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address (meaning the domicile prescribed in Article 81-7, paragraph (3), item (i) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income) of the Regulation for Enforcement of the Income Tax Act; the same applies hereinafter) during the period from the Effective Date until the payment date prescribed in Article 49, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation for the first such interest and similar income or dividends and similar income on or after the lapse date (meaning the lapse date prescribed in Article 49, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation; the same applies hereinafter), with respect to the application of Article 81-7, paragraph (4) of the Regulation for Enforcement of the Income Tax Act in that case, the phrase "any one of (in the case where the person has come to fall under the case set out in item (i), those documents or the document confirming a change of domicile, etc. prescribed in paragraph (3) of that Article)" in that paragraph is deemed to be replaced with "any one of", and the phrase "corporate number (in the case where the person is an individual, the name and domicile after the change)" in item (i) of that paragraph is deemed to be replaced with "individual number or corporate number".
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### 第八条（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds
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suppl-4309-12/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-8 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-8
**第一項** 平成二十八年一月一日前に平成二十六年旧令第三百三十九条第三項（無記名公社債の利子等に係る告知書等の提出等）の規定による告知書を提出した者で同日以後に同条第一項に規定する無記名公社債等（以下この条において「無記名公社債等」という。）の同項に規定する利子等（以下この条において「利子等」という。）の支払を受けるもの（平成二十六年改正規則附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）の規定による告知をしていない者に限る。）が、施行日から経過日以後最初の当該無記名公社債等の利子等の平成二十六年改正規則附則第五十一条第三項に規定する支払日までの間に、最初にその者の氏名又は住所の変更をした場合における所得税法施行令第三百三十九条第四項及び第九項（無記名公社債の利子等に係る告知書等の提出等）の規定の適用については、同条第四項中「法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）」とあるのは「個人番号又は法人番号」と、同条第九項中「「同条第三項第一号」とあるのは「同条第四項第一号」」とあるのは「「個人が、同条第三項第一号」とあるのは「個人（個人番号の告知をしていない者を除く。）が、同条第四項第一号」」とする。
suppl-4309-12/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-8/par-1
In the case where a person who, before January 1, 2016, submitted the paper-based notice pursuant to the provisions of Article 339, paragraph (3) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the 2014 Former Order, and who on or after that date receives payment of the interest and similar income prescribed in paragraph (1) of that Article (hereinafter in this Article referred to as "interest and similar income") on the bearer public and corporate bonds, etc. prescribed in that paragraph (hereinafter in this Article referred to as "bearer public and corporate bonds, etc.") (limited to a person who has not given notice pursuant to the provisions of Article 51, paragraph (3) (Transitional Measures Regarding Matters, etc. to Be Entered in Paper-Based Notice by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address during the period from the Effective Date until the payment date prescribed in Article 51, paragraph (3) of the Supplementary Provisions of the 2014 Amending Regulation for the first interest and similar income on those bearer public and corporate bonds, etc. on or after the lapse date, with respect to the application of Article 339, paragraphs (4) and (9) (Submission, etc. of Paper-Based Notice, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the Order for Enforcement of the Income Tax Act in that case, the phrase "corporate number (in the case where the person is an individual, the name and domicile after the change)" in paragraph (4) of that Article is deemed to be replaced with "individual number or corporate number", and the phrase "the phrase 'paragraph (3), item (i) of that Article' is deemed to be replaced with 'paragraph (4), item (i) of that Article'" in paragraph (9) of that Article is deemed to be replaced with "the phrase 'an individual, paragraph (3), item (i) of that Article' is deemed to be replaced with 'an individual (excluding a person who has not given notice of an individual number), paragraph (4), item (i) of that Article'".
machine translation, not official
**第二項** 新規則第八十一条の十一第四項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項）の規定は、施行日以後に提出する同項に規定する届出書について適用し、施行日前に提出した旧規則第八十一条の十一第三項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項）に規定する届出書については、なお従前の例による。
suppl-4309-12/art-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-8/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-8/par-2
The provisions of Article 81-11, paragraph (4) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-11, paragraph (3) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Regulation that was submitted before the Effective Date.
machine translation, not official
**第三項** 平成二十八年一月一日前に平成二十六年旧令第三百三十九条第九項において準用する平成二十六年旧令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）に規定する申請書を提出した者で同日以後に無記名公社債等の利子等の支払を受けるもの（平成二十六年改正規則附則第五十二条第二項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項に関する経過措置）の規定による告知をしていない者に限る。）が、施行日から経過日以後最初の当該無記名公社債等の利子等の平成二十六年改正規則附則第五十二条第二項に規定する支払日までの間に、最初にその者の氏名又は住所の変更をした場合における所得税法施行規則第八十一条の十一第四項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項）の規定の適用については、同項中「いずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は令第三百三十九条第九項において準用する令第三百三十七条第三項に規定する住所等変更確認書類）」とあるのは「いずれか」と、同項第一号中「法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）」とあるのは「個人番号又は法人番号」とする。
suppl-4309-12/art-8/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-8/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-8/par-3
In the case where a person who, before January 1, 2016, submitted the written application prescribed in Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice, etc.) of the 2014 Former Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the 2014 Former Order, and who on or after that date receives payment of the interest and similar income on bearer public and corporate bonds, etc. (limited to a person who has not given notice pursuant to the provisions of Article 52, paragraph (2) (Transitional Measures Regarding Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address during the period from the Effective Date until the payment date prescribed in Article 52, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation for the first interest and similar income on those bearer public and corporate bonds, etc. on or after the lapse date, with respect to the application of Article 81-11, paragraph (4) (Matters to Be Entered in Books Prepared upon Application by a Person Receiving Interest and Similar Income from Bearer Public and Corporate Bonds) of the Regulation for Enforcement of the Income Tax Act in that case, the phrase "any one of (in the case where the person has come to fall under the case set out in item (i), those documents or the document confirming a change of domicile, etc. prescribed in Article 337, paragraph (3) of the Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the Order)" in that paragraph is deemed to be replaced with "any one of", and the phrase "corporate number (in the case where the person is an individual, the name and domicile after the change)" in item (i) of that paragraph is deemed to be replaced with "individual number or corporate number".
machine translation, not official
### 第九条（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.
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suppl-4309-12/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-9 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-9
**第一項** 新規則第八十一条の二十一第三項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）（新規則第八十一条の二十六（交付金銭等の受領者の申請により作成する帳簿の記載事項等）又は第八十一条の三十（償還金等の受領者の申請により作成する帳簿の記載事項等）において準用する場合を含む。）の規定は、施行日以後に提出する同項に規定する届出書について適用し、施行日前に提出した旧規則第八十一条の二十一第二項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）（旧規則第八十一条の二十六（交付金銭等の受領者の申請により作成する帳簿の記載事項等）又は第八十一条の三十（償還金等の受領者の申請により作成する帳簿の記載事項等）において準用する場合を含む。）に規定する届出書については、なお従前の例による。
suppl-4309-12/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-9/par-1
The provisions of Article 81-21, paragraph (3) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the New Regulation (including where applied mutatis mutandis pursuant to Article 81-26 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.) or Article 81-30 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset) of the New Regulation) apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-21, paragraph (2) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the Former Regulation (including where applied mutatis mutandis pursuant to Article 81-26 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.) or Article 81-30 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset) of the Former Regulation) that was submitted before the Effective Date.
machine translation, not official
**第二項** 平成二十八年一月一日前に平成二十六年旧令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）に規定する申請書の同項に規定する提出をした者で同日以後に平成二十六年旧令第三百四十二条第一項（株式等の譲渡の対価の受領者の告知）に規定する株式等の譲渡の同項に規定する対価の支払を受けるもの（平成二十六年改正規則附則第五十四条第二項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置）の規定による告知をしていない者に限る。）が、施行日から経過日以後最初の当該株式等の譲渡の所得税法施行令第三百四十二条第一項（株式等の譲渡の対価の受領者の告知）に規定する対価の平成二十六年改正規則附則第五十四条第二項に規定する支払日までの間に、最初にその者の氏名又は住所の変更をした場合における所得税法施行規則第八十一条の二十一第三項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）の規定の適用については、同項中「いずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は令第三百四十三条第三項に規定する住所等変更確認書類）」とあるのは「いずれか」と、同項第一号中「法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）」とあるのは「個人番号又は法人番号」とする。
suppl-4309-12/art-9/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-9/par-2
In the case where a person who, before January 1, 2016, made the submission prescribed in Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring Shares, etc.) of the 2014 Former Order of the written application prescribed in that paragraph, and who on or after that date receives payment of the consideration prescribed in Article 342, paragraph (1) (Notice by a Person Receiving Consideration for Transferring Shares, etc.) of the 2014 Former Order for the transfer of shares, etc. prescribed in that paragraph (limited to a person who has not given notice pursuant to the provisions of Article 54, paragraph (2) (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address during the period from the Effective Date until the payment date prescribed in Article 54, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation for the first consideration prescribed in Article 342, paragraph (1) (Notice by a Person Receiving Consideration for Transferring Shares, etc.) of the Order for Enforcement of the Income Tax Act for that transfer of shares, etc. on or after the lapse date, with respect to the application of Article 81-21, paragraph (3) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the Regulation for Enforcement of the Income Tax Act in that case, the phrase "any one of (in the case where the person has come to fall under the case set out in item (i), those documents or the document confirming a change of domicile, etc. prescribed in Article 343, paragraph (3) of the Order)" in that paragraph is deemed to be replaced with "any one of", and the phrase "corporate number (in the case where the person is an individual, the name and domicile after the change)" in item (i) of that paragraph is deemed to be replaced with "individual number or corporate number".
machine translation, not official
### 第十条（交付金銭等の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.
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suppl-4309-12/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-10 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-10
**第一項** 前条第二項の規定は、平成二十八年一月一日前に平成二十六年旧令第三百四十五条第六項（交付金銭等の受領者の告知等）において準用する平成二十六年旧令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）に規定する申請書の同項に規定する提出をした者で同日以後に平成二十六年旧令第三百四十五条第三項に規定する交付金銭等の交付を受けるもの（平成二十六年改正規則附則第五十五条（交付金銭等の受領者の申請により作成する帳簿の記載事項等に関する経過措置）において準用する平成二十六年改正規則附則第五十四条第二項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置）の規定による告知をしていない者に限る。）が、施行日から経過日以後最初の当該交付金銭等の平成二十六年改正規則附則第五十五条において準用する平成二十六年改正規則附則第五十四条第二項に規定する交付日までの間に、最初にその者の氏名又は住所の変更をした場合について準用する。この場合において、前条第二項中「所得税法施行規則第八十一条の二十一第三項」とあるのは、「所得税法施行規則第八十一条の二十六（交付金銭等の受領者の申請により作成する帳簿の記載事項等）において準用する同令第八十一条の二十一第三項」と読み替えるものとする。
suppl-4309-12/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-10/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-10/par-1
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the case where a person who, before January 1, 2016, made the submission prescribed in Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring Shares, etc.) of the 2014 Former Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) (Notice, etc. by a Person Receiving Delivered Money, etc.) of the 2014 Former Order, of the written application prescribed in Article 343, paragraph (3), and who on or after that date is delivered the delivered money, etc. prescribed in Article 345, paragraph (3) of the 2014 Former Order (limited to a person who has not given notice pursuant to the provisions of Article 54, paragraph (2) (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the Supplementary Provisions of the 2014 Amending Regulation as applied mutatis mutandis pursuant to Article 55 (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address during the period from the Effective Date until the delivery date prescribed in Article 54, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation as applied mutatis mutandis pursuant to Article 55 of the Supplementary Provisions of the 2014 Amending Regulation for the first such delivered money, etc. on or after the lapse date. In this case, the phrase "Article 81-21, paragraph (3) of the Regulation for Enforcement of the Income Tax Act" in paragraph (2) of the preceding Article is deemed to be replaced with "Article 81-21, paragraph (3) of that Regulation as applied mutatis mutandis pursuant to Article 81-26 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Delivered Money, etc.) of the Regulation for Enforcement of the Income Tax Act".
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### 第十一条（償還金等の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset
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suppl-4309-12/art-11 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-11 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-11
**第一項** 附則第九条第二項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置）の規定は、平成二十八年一月一日前に平成二十六年旧令第三百四十六条第六項（株式等証券投資信託等の償還金等の受領者の告知等）において準用する平成二十六年旧令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）に規定する申請書の同項に規定する提出をした者で同日以後に平成二十六年旧令第三百四十六条第三項に規定する償還金等の交付を受けるもの（平成二十六年改正規則附則第五十六条（償還金等の受領者の申請により作成する帳簿の記載事項等に関する経過措置）において準用する平成二十六年改正規則附則第五十四条第二項（株式等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置）の規定による告知をしていない者に限る。）が、施行日から経過日以後最初の当該償還金等の平成二十六年改正規則附則第五十六条において準用する平成二十六年改正規則附則第五十四条第二項に規定する交付日までの間に、最初にその者の氏名又は住所の変更をした場合について準用する。この場合において、附則第九条第二項中「所得税法施行規則第八十一条の二十一第三項」とあるのは、「所得税法施行規則第八十一条の三十（償還金等の受領者の申請により作成する帳簿の記載事項等）において準用する同令第八十一条の二十一第三項」と読み替えるものとする。
suppl-4309-12/art-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-11/par-1
The provisions of Article 9, paragraph (2) (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the Supplementary Provisions apply mutatis mutandis to the case where a person who, before January 1, 2016, made the submission prescribed in Article 343, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring Shares, etc.) of the 2014 Former Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset of a Securities Investment Trust, etc. of Shares, etc.) of the 2014 Former Order, of the written application prescribed in Article 343, paragraph (3), and who on or after that date is delivered the redemption money or a similar asset prescribed in Article 346, paragraph (3) of the 2014 Former Order (limited to a person who has not given notice pursuant to the provisions of Article 54, paragraph (2) (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Shares, etc.) of the Supplementary Provisions of the 2014 Amending Regulation as applied mutatis mutandis pursuant to Article 56 (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address during the period from the Effective Date until the delivery date prescribed in Article 54, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation as applied mutatis mutandis pursuant to Article 56 of the Supplementary Provisions of the 2014 Amending Regulation for the first such redemption money or a similar asset on or after the lapse date. In this case, the phrase "Article 81-21, paragraph (3) of the Regulation for Enforcement of the Income Tax Act" in Article 9, paragraph (2) of the Supplementary Provisions is deemed to be replaced with "Article 81-21, paragraph (3) of that Regulation as applied mutatis mutandis pursuant to Article 81-30 (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Redemption Money or a Similar Asset) of the Regulation for Enforcement of the Income Tax Act".
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### 第十二条（信託受益権の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust
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suppl-4309-12/art-12 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-12 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-12
**第一項** 新規則第八十一条の三十四第三項（信託受益権の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）の規定は、施行日以後に提出する同項に規定する届出書について適用し、施行日前に提出した旧規則第八十一条の三十四第二項（信託受益権の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）に規定する届出書については、なお従前の例による。
suppl-4309-12/art-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-12/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-12/par-1
The provisions of Article 81-34, paragraph (3) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-34, paragraph (2) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Former Regulation that was submitted before the Effective Date.
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**第二項** 平成二十八年一月一日前に平成二十六年旧令第三百四十九条第三項（信託受益権の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）に規定する申請書を提出した者で同日以後に平成二十六年旧令第三百四十八条第一項（信託受益権の譲渡の対価の受領者の告知）に規定する信託受益権の譲渡の対価の支払を受けるもの（平成二十六年改正規則附則第五十七条第二項（信託受益権の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置）の規定による告知をしていない者に限る。）が、施行日から経過日以後最初の当該信託受益権の譲渡の対価の平成二十六年改正規則附則第五十七条第二項に規定する支払日までの間に、最初にその者の氏名又は住所の変更をした場合における所得税法施行規則第八十一条の三十四第三項（信託受益権の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）の規定の適用については、同項中「いずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は令第三百四十九条第三項に規定する住所等変更確認書類）」とあるのは「いずれか」と、同項第一号中「法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）」とあるのは「個人番号又は法人番号」とする。
suppl-4309-12/art-12/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-12/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-12/par-2
In the case where a person who, before January 1, 2016, submitted the written application prescribed in Article 349, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the 2014 Former Order, and who on or after that date receives payment of the consideration for transferring a beneficial interest in a trust prescribed in Article 348, paragraph (1) (Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the 2014 Former Order (limited to a person who has not given notice pursuant to the provisions of Article 57, paragraph (2) (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address during the period from the Effective Date until the payment date prescribed in Article 57, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation for the first such consideration for transferring a beneficial interest in a trust on or after the lapse date, with respect to the application of Article 81-34, paragraph (3) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust) of the Regulation for Enforcement of the Income Tax Act in that case, the phrase "any one of (in the case where the person has come to fall under the case set out in item (i), those documents or the document confirming a change of domicile, etc. prescribed in Article 349, paragraph (3) of the Order)" in that paragraph is deemed to be replaced with "any one of", and the phrase "corporate number (in the case where the person is an individual, the name and domicile after the change)" in item (i) of that paragraph is deemed to be replaced with "individual number or corporate number".
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### 第十三条（先物取引の差金等決済をする者の告知に関する経過措置） — Transitional Measures Concerning Notice by the Person Settling a Futures Contract
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suppl-4309-12/art-13 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-13 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-13
**第一項** 新規則第八十一条の三十六第六項（先物取引の差金等決済をする者の告知）の規定は、施行日以後に提出する同項に規定する届出書について適用し、施行日前に提出した旧規則第八十一条の三十六第五項（先物取引の差金等決済をする者の告知）に規定する届出書については、なお従前の例による。
suppl-4309-12/art-13/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-13/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-13/par-1
The provisions of Article 81-36, paragraph (6) (Notice by a Person Settling a Futures Contract) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-36, paragraph (5) (Notice by a Person Settling a Futures Contract) of the Former Regulation that was submitted before the Effective Date.
machine translation, not official
**第二項** 平成二十八年一月一日前に平成二十六年旧令第三百五十条の四第三項（先物取引の差金等決済をする者の告知に係る住民票の写しその他の書類の提示等）に規定する申請書の同項に規定する提出をした者で同日以後に平成二十六年旧令第三百五十条の三第一項（先物取引の差金等決済をする者の告知）に規定する先物取引の同項に規定する差金等決済（以下この項において「差金等決済」という。）をするもの（平成二十六年改正規則附則第五十八条第二項（先物取引の差金等決済をする者の告知に関する経過措置）の規定による告知をしていない者に限る。）が、施行日から経過日以後最初の当該先物取引の平成二十六年改正規則附則第五十八条第二項に規定する決済日までの間に、最初にその者の氏名又は住所の変更をした場合における所得税法施行規則第八十一条の三十六第六項（先物取引の差金等決済をする者の告知）の規定の適用については、同項中「いずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は令第三百五十条の四第三項に規定する住所等変更確認書類）」とあるのは「いずれか」と、同項第一号中「法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）」とあるのは「個人番号又は法人番号」とする。
suppl-4309-12/art-13/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-13/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-13/par-2
In the case where a person who, before January 1, 2016, made the submission prescribed in Article 350-4, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Settling a Futures Contract) of the 2014 Former Order of the written application prescribed in that paragraph, and who on or after that date carries out the cash settlement, etc. (hereinafter in this paragraph referred to as "cash settlement, etc.") prescribed in Article 350-3, paragraph (1) (Notice by a Person Settling a Futures Contract) of the 2014 Former Order of the futures transaction prescribed in that paragraph (limited to a person who has not given notice pursuant to the provisions of Article 58, paragraph (2) (Transitional Measures Concerning Notice by the Person Settling a Futures Contract) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address during the period from the Effective Date until the settlement date prescribed in Article 58, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation for the first such futures transaction on or after the lapse date, with respect to the application of Article 81-36, paragraph (6) (Notice by a Person Settling a Futures Contract) of the Regulation for Enforcement of the Income Tax Act in that case, the phrase "any one of (in the case where the person has come to fall under the case set out in item (i), those documents or the document confirming a change of domicile, etc. prescribed in Article 350-4, paragraph (3) of the Order)" in that paragraph is deemed to be replaced with "any one of", and the phrase "corporate number (in the case where the person is an individual, the name and domicile after the change)" in item (i) of that paragraph is deemed to be replaced with "individual number or corporate number".
machine translation, not official
### 第十四条（金地金等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.
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suppl-4309-12/art-14 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-14 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-14
**第一項** 新規則第八十一条の三十九第三項（金地金等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）の規定は、施行日以後に提出する同項に規定する届出書について適用し、施行日前に提出した旧規則第八十一条の三十九第二項（金地金等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）に規定する届出書については、なお従前の例による。
suppl-4309-12/art-14/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-14/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-14/par-1
The provisions of Article 81-39, paragraph (3) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the New Regulation apply to the written notification prescribed in that paragraph that is submitted on or after the Effective Date, and the provisions then in force continue to govern the written notification prescribed in Article 81-39, paragraph (2) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Former Regulation that was submitted before the Effective Date.
machine translation, not official
**第二項** 平成二十八年一月一日前に平成二十六年旧令第三百五十条の九第三項（金地金等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）に規定する申請書を提出した者で同日以後に平成二十六年旧令第三百五十条の八第一項（金地金等の譲渡の対価の受領者の告知）に規定する金地金等の譲渡の同項に規定する対価の支払を受けるもの（平成二十六年改正規則附則第五十九条第二項（金地金等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等に関する経過措置）の規定による告知をしていない者に限る。）が、施行日から経過日以後最初の所得税法施行令第三百五十条の八第一項（金地金等の譲渡の対価の受領者の告知）に規定する金地金等の譲渡の同項に規定する対価の平成二十六年改正規則附則第五十九条第二項に規定する支払日までの間に、最初にその者の氏名又は住所の変更をした場合における所得税法施行規則第八十一条の三十九第三項（金地金等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）の規定の適用については、同項中「いずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は令第三百五十条の九第三項に規定する住所等変更確認書類）」とあるのは「いずれか」と、同項第一号中「法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）」とあるのは「個人番号又は法人番号」とする。
suppl-4309-12/art-14/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-14/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-14/par-2
In the case where a person who, before January 1, 2016, submitted the written application prescribed in Article 350-9, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Pertaining to Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the 2014 Former Order, and who on or after that date receives payment of the consideration prescribed in Article 350-8, paragraph (1) (Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the 2014 Former Order for the transfer of gold bullion, etc. prescribed in that paragraph (limited to a person who has not given notice pursuant to the provisions of Article 59, paragraph (2) (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Supplementary Provisions of the 2014 Amending Regulation), first changes his or her name or address during the period from the Effective Date until the payment date prescribed in Article 59, paragraph (2) of the Supplementary Provisions of the 2014 Amending Regulation for the first consideration prescribed in Article 350-8, paragraph (1) (Notice by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Order for Enforcement of the Income Tax Act for the transfer of gold bullion, etc. prescribed in that paragraph on or after the lapse date, with respect to the application of Article 81-39, paragraph (3) (Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Regulation for Enforcement of the Income Tax Act in that case, the phrase "any one of (in the case where the person has come to fall under the case set out in item (i), those documents or the document confirming a change of domicile, etc. prescribed in Article 350-9, paragraph (3) of the Order)" in that paragraph is deemed to be replaced with "any one of", and the phrase "corporate number (in the case where the person is an individual, the name and domicile after the change)" in item (i) of that paragraph is deemed to be replaced with "individual number or corporate number".
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### 第十五条（利子等の支払調書及び配当等の支払調書の提出に関する経過措置） — Transitional Measures Regarding Submission of Payment Reports on Interest and Similar Income and Payment Reports on Dividends and Similar Income
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suppl-4309-12/art-15 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-15 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-15
**第一項** 新規則第八十二条第一項（利子等の支払調書）及び第八十三条第一項（配当等の支払調書）の規定は、新法第二百二十五条第一項（支払調書）に規定する支払の確定した日が令和二年一月一日以後である新規則第八十二条第一項に規定する利子等又は新規則第八十三条第一項に規定する配当等について適用し、旧法第二百二十五条第一項（支払調書）に規定する支払の確定した日が同年一月一日前である旧規則第八十二条第一項（利子等の支払調書）に規定する利子等又は旧規則第八十三条第一項（配当等の支払調書）に規定する配当等については、なお従前の例による。
suppl-4309-12/art-15/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-15/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-15/par-1
The provisions of Article 82, paragraph (1) (Payment Report on Interest and Similar Income) and Article 83, paragraph (1) (Payment Report on Dividends and Similar Income) of the New Regulation apply to the interest and similar income prescribed in Article 82, paragraph (1) of the New Regulation or the dividends and similar income prescribed in Article 83, paragraph (1) of the New Regulation for which the date on which payment is fixed, as prescribed in Article 225, paragraph (1) (Payment Reports) of the New Act, is on or after January 1, 2020, and the provisions then in force continue to govern the interest and similar income prescribed in Article 82, paragraph (1) (Payment Report on Interest and Similar Income) of the Former Regulation or the dividends and similar income prescribed in Article 83, paragraph (1) (Payment Report on Dividends and Similar Income) of the Former Regulation for which the date on which payment is fixed, as prescribed in Article 225, paragraph (1) (Payment Reports) of the Former Act, is before January 1, 2020.
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### 第十六条（書式に関する経過措置） — Transitional Measures Concerning Forms
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suppl-4309-12/art-16 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-16 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-16
**第一項** 新規則別表第二（四）に定める書式は、施行日以後に提出する新規則第十五条（非課税貯蓄申告書等の書式）に規定する申告書について適用し、施行日前に提出した旧規則第十五条（非課税貯蓄申告書等の書式）に規定する申告書については、なお従前の例による。
suppl-4309-12/art-16/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-16/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-16/par-1
The form specified in Appended Table II (4) of the New Regulation applies to the statements prescribed in Article 15 (Forms of Statements of Tax-Exempt Savings, etc.) of the New Regulation that are submitted on or after the Effective Date, and the provisions then in force continue to govern the statements prescribed in Article 15 (Forms of Statements of Tax-Exempt Savings, etc.) of the Former Regulation that were submitted before the Effective Date.
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**第二項** 新規則別表第三（一）、別表第三（二）及び別表第三（四）に定める書式は、令和二年一月一日以後に新法第二百二十条（源泉徴収に係る所得税の納付手続）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、同日前に旧法第二百二十条（源泉徴収に係る所得税の納付手続）の規定により添付した同条に規定する計算書については、なお従前の例による。
suppl-4309-12/art-16/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-16/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-16/par-2
The forms specified in Appended Table III (1), Appended Table III (2) and Appended Table III (4) of the New Regulation apply to the statements prescribed in Article 220 (Procedures for Payment of Income Tax Related to Withholding) of the New Act that are attached pursuant to the provisions of that Article on or after January 1, 2020, and the provisions then in force continue to govern the statements prescribed in Article 220 (Procedures for Payment of Income Tax Related to Withholding) of the Former Act that were attached pursuant to the provisions of that Article before that date.
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**第三項** 新規則別表第五（二十八）に定める書式は、平成三十一年一月一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同項に規定する調書について適用し、同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同項に規定する調書については、なお従前の例による。
suppl-4309-12/art-16/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-16/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-16/par-3
The form specified in Appended Table V (28) of the New Regulation applies to the records prescribed in Article 225, paragraph (1) (Payment Reports and Notices of Payment) of the New Act that are submitted pursuant to the provisions of that paragraph on or after January 1, 2019, and the provisions then in force continue to govern the records prescribed in Article 225, paragraph (1) (Payment Reports and Notices of Payment) of the Former Act that were submitted pursuant to the provisions of that paragraph before that date.
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**第四項** 新規則別表第六（一）に定める書式は、令和二年一月一日以後に支払うべき新法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旧法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。
suppl-4309-12/art-16/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-16/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-16/par-4
The form specified in Appended Table VI (1) of the New Regulation applies to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipt) 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 salary or other wage prescribed in that paragraph that is to be paid on or after January 1, 2020, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipt) 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 salary or other wage prescribed in that paragraph that is to be paid before that date.
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**第五項** 前各項に規定する書式は、当分の間、旧規則の相当の規定に定める申告書、計算書、調書又は源泉徴収票に、新規則別表第二（四）、別表第三（一）、別表第三（二）、別表第三（四）、別表第五（二十八）及び別表第六（一）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-4309-12/art-16/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-16/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-16/par-5
The forms prescribed in the preceding paragraphs may, for the time being, be replaced by a statement of tax-exempt savings, etc., statement, record or Withholding receipt prescribed in the corresponding provisions of the Former Regulation, on which entries have been made in accordance with Appended Table II (4), Appended Table III (1), Appended Table III (2), Appended Table III (4), Appended Table V (28) and Appended Table VI (1) of the New Regulation.
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---
## Cites
- suppl-4309-12/art-1/par-1/item-2: 附則第十六条第三項 → 所得税法施行規則 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-4309-12/art-16/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-16/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-16/par-3
- suppl-4309-12/art-1/par-1/item-3: 附則第五条 → 所得税法施行規則 附則第五条 (Supplementary Provisions, Article 5), suppl-4309-12/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-5
- suppl-4309-12/art-1/par-1/item-3: 第十五条 → 所得税法施行規則 附則第十五条 (Supplementary Provisions, Article 15), suppl-4309-12/art-15 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-15 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-15
- suppl-4309-12/art-1/par-1/item-3: 第十六条第二項 → 所得税法施行規則 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-4309-12/art-16/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-16/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-16/par-2
- suppl-4309-12/art-1/par-1/item-3: 第四項 → 所得税法施行規則 附則第十六条第四項 (Supplementary Provisions, Article 16, paragraph (4)), suppl-4309-12/art-16/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-16/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-16/par-4
- suppl-4309-12/art-1/par-1/item-5: 次条 → 所得税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-4309-12/art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-2
- suppl-4309-12/art-2/par-1: 前条第五号 → 所得税法施行規則 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4309-12/art-1/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1/par-1/item-5
- suppl-4309-12/art-2/par-1: 所得税法等の一部を改正する法律（平成三十年法律第七号。以下「改正法」という。）第一条 → e-Gov law 430AC0000000007, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4309-12/art-3/par-1: 第七条第八項 → 所得税法施行規則 第七条第八項 (Article 7, paragraph (8)), art-7/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-8 · https://japanlaw.org/l/340M50000040011/art-7/par-8
- suppl-4309-12/art-3/par-1: この項 → 所得税法施行規則 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4309-12/art-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-1
- suppl-4309-12/art-3/par-2: の施行に伴う財務省関係政令の整備に関する政令（平成二十六年政令第百七十九号。以下この項において「番号利用法整備令」という。）第十五条 → e-Gov law 426CO0000000179, 第十五条 (Article 15), art-15 — not held in this collection
- suppl-4309-12/art-3/par-2: 番号利用法整備令第七条 → e-Gov law 426CO0000000179, 第七条 (Article 7), art-7 — not held in this collection
- suppl-4309-12/art-3/par-2: の規定による改正前の租税特別措置法施行令（昭和三十二年政令第四十三号）第二条の四第三項 → e-Gov law 332CO0000000043, 第二条の四第三項 (Article 2-4, paragraph (3)), art-2-4/par-3 — not held in this collection
- suppl-4309-12/art-3/par-2: 第一号から第五号まで → 所得税法施行規則 附則第三条第二項第一号 (Supplementary Provisions, Article 3, paragraph (2), item (i)), suppl-4309-12/art-3/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-1
- suppl-4309-12/art-3/par-2: 第一号から第五号まで → 所得税法施行規則 附則第三条第二項第二号 (Supplementary Provisions, Article 3, paragraph (2), item (ii)), suppl-4309-12/art-3/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-2
- suppl-4309-12/art-3/par-2: 第一号から第五号まで → 所得税法施行規則 附則第三条第二項第三号 (Supplementary Provisions, Article 3, paragraph (2), item (iii)), suppl-4309-12/art-3/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-3
- suppl-4309-12/art-3/par-2: 第一号から第五号まで → 所得税法施行規則 附則第三条第二項第四号 (Supplementary Provisions, Article 3, paragraph (2), item (iv)), suppl-4309-12/art-3/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-4
- suppl-4309-12/art-3/par-2: 第一号から第五号まで → 所得税法施行規則 附則第三条第二項第五号 (Supplementary Provisions, Article 3, paragraph (2), item (v)), suppl-4309-12/art-3/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-5
- suppl-4309-12/art-3/par-2: 所得税法施行規則第七条第八項 → 所得税法施行規則 第七条第八項 (Article 7, paragraph (8)), art-7/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-8 · https://japanlaw.org/l/340M50000040011/art-7/par-8
- suppl-4309-12/art-3/par-2: 第六号 → 所得税法施行規則 附則第三条第二項第六号 (Supplementary Provisions, Article 3, paragraph (2), item (vi)), suppl-4309-12/art-3/par-2/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-6
- suppl-4309-12/art-3/par-2: 第一号 → 所得税法施行規則 第七条第八項第一号 (Article 7, paragraph (8), item (i)), art-7/par-8/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-8/item-1 · https://japanlaw.org/l/340M50000040011/art-7/par-8/item-1
- suppl-4309-12/art-3/par-2: 次条第二項 → 所得税法施行規則 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-8/par-2 · https://japanlaw.org/l/340M50000040011/art-8/par-2
- suppl-4309-12/art-3/par-2/item-1: 所得税法第十条第四項 → 所得税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/ja/income-tax-act/art-10/par-4 · https://japanlaw.org/l/340AC0000000033/art-10/par-4
- suppl-4309-12/art-3/par-2/item-1: 租税特別措置法第四条第二項 → 租税特別措置法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-4/par-2
- suppl-4309-12/art-3/par-2/item-2: 附則第十四条 → 所得税法施行規則 附則第十四条 (Supplementary Provisions, Article 14), suppl-4309-12/art-14 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-14 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-14
- suppl-4309-12/art-3/par-2/item-2: 所得税法施行規則第七条第八項 → 所得税法施行規則 第七条第八項 (Article 7, paragraph (8)), art-7/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-8 · https://japanlaw.org/l/340M50000040011/art-7/par-8
- suppl-4309-12/art-3/par-2/item-3: 番号利用法整備令第十五条 → e-Gov law 426CO0000000179, 第十五条 (Article 15), art-15 — not held in this collection
- suppl-4309-12/art-3/par-2/item-3: この号 → 所得税法施行規則 附則第三条第二項第三号 (Supplementary Provisions, Article 3, paragraph (2), item (iii)), suppl-4309-12/art-3/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-3
- suppl-4309-12/art-3/par-2/item-3: 番号利用法整備令第七条 → e-Gov law 426CO0000000179, 第七条 (Article 7), art-7 — not held in this collection
- suppl-4309-12/art-3/par-2/item-4: 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。以下この号において「平成二十八年改正法」という。）第一条 → e-Gov law 428AC0000000015, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4309-12/art-3/par-2/item-4: 平成二十八年改正法第十条 → e-Gov law 428AC0000000015, 第十条 (Article 10), art-10 — not held in this collection
- suppl-4309-12/art-3/par-2/item-5: 所得税法施行令等の一部を改正する政令（平成二十八年政令第百四十五号）第一条 → e-Gov law 428CO0000000145, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4309-12/art-3/par-2/item-5: この号 → 所得税法施行規則 附則第三条第二項第五号 (Supplementary Provisions, Article 3, paragraph (2), item (v)), suppl-4309-12/art-3/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-5
- suppl-4309-12/art-3/par-2/item-5: に規定する非課税貯蓄相続申込書又は租税特別措置法施行令等の一部を改正する政令（平成二十八年政令第百五十九号）第一条 → e-Gov law 428CO0000000159, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4309-12/art-4/par-1: 新規則第八条第一項 → 所得税法施行規則 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-8/par-1 · https://japanlaw.org/l/340M50000040011/art-8/par-1
- suppl-4309-12/art-4/par-1: 施行日以後に提出する所得税法施行令等の一部を改正する政令（平成三十年政令第百三十一号。以下この条において「改正令」という。）第一条 → e-Gov law 430CO0000000131, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4309-12/art-4/par-1: この項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4309-12/art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-1
- suppl-4309-12/art-4/par-2: 行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律（平成二十五年法律第二十八号。以下この項において「番号利用法整備法」という。）第十四条 → e-Gov law 425AC0000000028, 第十四条 (Article 14), art-14 — not held in this collection
- suppl-4309-12/art-4/par-2: この項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4309-12/art-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2
- suppl-4309-12/art-4/par-2: 番号利用法整備法第七条 → e-Gov law 425AC0000000028, 第七条 (Article 7), art-7 — not held in this collection
- suppl-4309-12/art-4/par-2: 第一号 → 所得税法施行規則 附則第四条第二項第一号 (Supplementary Provisions, Article 4, paragraph (2), item (i)), suppl-4309-12/art-4/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-1
- suppl-4309-12/art-4/par-2: 第二号 → 所得税法施行規則 附則第四条第二項第二号 (Supplementary Provisions, Article 4, paragraph (2), item (ii)), suppl-4309-12/art-4/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-2
- suppl-4309-12/art-4/par-2: 第四号 → 所得税法施行規則 附則第四条第二項第四号 (Supplementary Provisions, Article 4, paragraph (2), item (iv)), suppl-4309-12/art-4/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-4
- suppl-4309-12/art-4/par-2: 第三号 → 所得税法施行規則 附則第四条第二項第三号 (Supplementary Provisions, Article 4, paragraph (2), item (iii)), suppl-4309-12/art-4/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-3
- suppl-4309-12/art-4/par-2: 所得税法第十条第二項 → 所得税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/income-tax-act/art-10/par-2 · https://japanlaw.org/l/340AC0000000033/art-10/par-2
- suppl-4309-12/art-4/par-2: 第四項 → 所得税法施行規則 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4309-12/art-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-4
- suppl-4309-12/art-4/par-2: 所得税法施行規則第八条第一項 → 所得税法施行規則 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-8/par-1 · https://japanlaw.org/l/340M50000040011/art-8/par-1
- suppl-4309-12/art-4/par-2: 所得税法施行規則第八条第一項第一号 → 所得税法施行規則 第八条第一項第一号 (Article 8, paragraph (1), item (i)), art-8/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-8/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-8/par-1/item-1
- suppl-4309-12/art-4/par-2/item-1: 前条第二項第一号 → 所得税法施行規則 附則第三条第二項第一号 (Supplementary Provisions, Article 3, paragraph (2), item (i)), suppl-4309-12/art-3/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-1
- suppl-4309-12/art-4/par-2/item-2: 前条第二項第二号から第五号まで → 所得税法施行規則 附則第三条第二項第二号 (Supplementary Provisions, Article 3, paragraph (2), item (ii)), suppl-4309-12/art-3/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-2
- suppl-4309-12/art-4/par-2/item-2: 前条第二項第二号から第五号まで → 所得税法施行規則 附則第三条第二項第三号 (Supplementary Provisions, Article 3, paragraph (2), item (iii)), suppl-4309-12/art-3/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-3
- suppl-4309-12/art-4/par-2/item-2: 前条第二項第二号から第五号まで → 所得税法施行規則 附則第三条第二項第四号 (Supplementary Provisions, Article 3, paragraph (2), item (iv)), suppl-4309-12/art-3/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-4
- suppl-4309-12/art-4/par-2/item-2: 前条第二項第二号から第五号まで → 所得税法施行規則 附則第三条第二項第五号 (Supplementary Provisions, Article 3, paragraph (2), item (v)), suppl-4309-12/art-3/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-5
- suppl-4309-12/art-4/par-2/item-3: 前条第二項第六号 → 所得税法施行規則 附則第三条第二項第六号 (Supplementary Provisions, Article 3, paragraph (2), item (vi)), suppl-4309-12/art-3/par-2/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-6
- suppl-4309-12/art-4/par-3: 前条第二項第一号から第五号まで → 所得税法施行規則 附則第三条第二項第一号 (Supplementary Provisions, Article 3, paragraph (2), item (i)), suppl-4309-12/art-3/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-1
- suppl-4309-12/art-4/par-3: 前条第二項第一号から第五号まで → 所得税法施行規則 附則第三条第二項第二号 (Supplementary Provisions, Article 3, paragraph (2), item (ii)), suppl-4309-12/art-3/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-2
- suppl-4309-12/art-4/par-3: 前条第二項第一号から第五号まで → 所得税法施行規則 附則第三条第二項第三号 (Supplementary Provisions, Article 3, paragraph (2), item (iii)), suppl-4309-12/art-3/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-3
- suppl-4309-12/art-4/par-3: 前条第二項第一号から第五号まで → 所得税法施行規則 附則第三条第二項第四号 (Supplementary Provisions, Article 3, paragraph (2), item (iv)), suppl-4309-12/art-3/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-4
- suppl-4309-12/art-4/par-3: 前条第二項第一号から第五号まで → 所得税法施行規則 附則第三条第二項第五号 (Supplementary Provisions, Article 3, paragraph (2), item (v)), suppl-4309-12/art-3/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-5
- suppl-4309-12/art-4/par-3: 前項第四号 → 所得税法施行規則 附則第四条第二項第四号 (Supplementary Provisions, Article 4, paragraph (2), item (iv)), suppl-4309-12/art-4/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-4
- suppl-4309-12/art-4/par-4: 前条第二項第一号 → 所得税法施行規則 附則第三条第二項第一号 (Supplementary Provisions, Article 3, paragraph (2), item (i)), suppl-4309-12/art-3/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-1
- suppl-4309-12/art-4/par-4: 第六号 → 所得税法施行規則 附則第三条第二項第六号 (Supplementary Provisions, Article 3, paragraph (2), item (vi)), suppl-4309-12/art-3/par-2/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-6
- suppl-4309-12/art-4/par-4: 第二項第四号 → 所得税法施行規則 附則第三条第二項第四号 (Supplementary Provisions, Article 3, paragraph (2), item (iv)), suppl-4309-12/art-3/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-4
- suppl-4309-12/art-5/par-1: 新規則第四十七条第一項 → 所得税法施行規則 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3 · https://japanlaw.org/l/340M50000040011/art-47/par-3
- suppl-4309-12/art-5/par-1: 第二項 → 所得税法施行規則 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-2 · https://japanlaw.org/l/340M50000040011/art-47/par-2
- suppl-4309-12/art-6/par-1: 新規則第七十七条の四第八項 → 所得税法施行規則 第七十七条の四第七項 (Article 77-4, paragraph (7)), art-77-4/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-4/par-7 · https://japanlaw.org/l/340M50000040011/art-77-4/par-7
- suppl-4309-12/art-6/par-1: 第九項 → 所得税法施行規則 第七十七条の四第八項 (Article 77-4, paragraph (8)), art-77-4/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-4/par-8 · https://japanlaw.org/l/340M50000040011/art-77-4/par-8
- suppl-4309-12/art-7/par-1: 新規則第八十一条の七第四項 → 所得税法施行規則 第八十一条の七第四項 (Article 81-7, paragraph (4)), art-81-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-4 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4
- suppl-4309-12/art-7/par-2: 所得税法施行規則第八十一条の七第三項第一号 → 所得税法施行規則 第八十一条の七第三項第一号 (Article 81-7, paragraph (3), item (i)), art-81-7/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-81-7/par-3/item-1
- suppl-4309-12/art-7/par-2: 所得税法施行規則第八十一条の七第四項 → 所得税法施行規則 第八十一条の七第四項 (Article 81-7, paragraph (4)), art-81-7/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-4 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4
- suppl-4309-12/art-7/par-2: 第一号 → 所得税法施行規則 第八十一条の七第四項第一号 (Article 81-7, paragraph (4), item (i)), art-81-7/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-7/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-81-7/par-4/item-1
- suppl-4309-12/art-8/par-1: この条 → 所得税法施行規則 附則第八条 (Supplementary Provisions, Article 8), suppl-4309-12/art-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-8 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-8
- suppl-4309-12/art-8/par-2: 新規則第八十一条の十一第四項 → 所得税法施行規則 第八十一条の十一第四項 (Article 81-11, paragraph (4)), art-81-11/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-11/par-4 · https://japanlaw.org/l/340M50000040011/art-81-11/par-4
- suppl-4309-12/art-8/par-3: 所得税法施行規則第八十一条の十一第四項 → 所得税法施行規則 第八十一条の十一第四項 (Article 81-11, paragraph (4)), art-81-11/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-11/par-4 · https://japanlaw.org/l/340M50000040011/art-81-11/par-4
- suppl-4309-12/art-8/par-3: 第一号 → 所得税法施行規則 第八十一条の十一第四項第一号 (Article 81-11, paragraph (4), item (i)), art-81-11/par-4/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-11/par-4/item-1 · https://japanlaw.org/l/340M50000040011/art-81-11/par-4/item-1
- suppl-4309-12/art-8/par-3: 令第三百三十九条第九項 → e-Gov law 340CO0000000096, 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — not held in this collection
- suppl-4309-12/art-8/par-3: 令第三百三十七条第三項 → e-Gov law 340CO0000000096, 第三百三十七条第三項 (Article 337, paragraph (3)), art-337/par-3 — not held in this collection
- suppl-4309-12/art-9/par-1: 新規則第八十一条の二十一第三項 → 所得税法施行規則 第八十一条の二十一第三項 (Article 81-21, paragraph (3)), art-81-21/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-21/par-3 · https://japanlaw.org/l/340M50000040011/art-81-21/par-3
- suppl-4309-12/art-9/par-1: 新規則第八十一条の二十六 → 所得税法施行規則 第八十一条の二十六 (Article 81-26), art-81-26 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-26 · https://japanlaw.org/l/340M50000040011/art-81-26
- suppl-4309-12/art-9/par-1: 第八十一条の三十 → 所得税法施行規則 第八十一条の三十 (Article 81-30), art-81-30 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-30 · https://japanlaw.org/l/340M50000040011/art-81-30
- suppl-4309-12/art-9/par-2: 所得税法施行規則第八十一条の二十一第三項 → 所得税法施行規則 第八十一条の二十一第三項 (Article 81-21, paragraph (3)), art-81-21/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-21/par-3 · https://japanlaw.org/l/340M50000040011/art-81-21/par-3
- suppl-4309-12/art-9/par-2: 第一号 → 所得税法施行規則 第八十一条の二十一第三項第一号 (Article 81-21, paragraph (3), item (i)), art-81-21/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-21/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-81-21/par-3/item-1
- suppl-4309-12/art-9/par-2: 令第三百四十三条第三項 → e-Gov law 340CO0000000096, 第三百四十三条第三項 (Article 343, paragraph (3)), art-343/par-3 — not held in this collection
- suppl-4309-12/art-10/par-1: 前条第二項 → 所得税法施行規則 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4309-12/art-9/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-9/par-2
- suppl-4309-12/art-10/par-1: 所得税法施行規則第八十一条の二十一第三項 → 所得税法施行規則 第八十一条の二十一第三項 (Article 81-21, paragraph (3)), art-81-21/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-21/par-3 · https://japanlaw.org/l/340M50000040011/art-81-21/par-3
- suppl-4309-12/art-10/par-1: 所得税法施行規則第八十一条の二十六 → 所得税法施行規則 第八十一条の二十六 (Article 81-26), art-81-26 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-26 · https://japanlaw.org/l/340M50000040011/art-81-26
- suppl-4309-12/art-11/par-1: 附則第九条第二項 → 所得税法施行規則 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4309-12/art-9/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-9/par-2
- suppl-4309-12/art-11/par-1: 所得税法施行規則第八十一条の二十一第三項 → 所得税法施行規則 第八十一条の二十一第三項 (Article 81-21, paragraph (3)), art-81-21/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-21/par-3 · https://japanlaw.org/l/340M50000040011/art-81-21/par-3
- suppl-4309-12/art-11/par-1: 所得税法施行規則第八十一条の三十 → 所得税法施行規則 第八十一条の三十 (Article 81-30), art-81-30 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-30 · https://japanlaw.org/l/340M50000040011/art-81-30
- suppl-4309-12/art-12/par-1: 新規則第八十一条の三十四第三項 → 所得税法施行規則 第八十一条の三十四第三項 (Article 81-34, paragraph (3)), art-81-34/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-34/par-3 · https://japanlaw.org/l/340M50000040011/art-81-34/par-3
- suppl-4309-12/art-12/par-2: 所得税法施行規則第八十一条の三十四第三項 → 所得税法施行規則 第八十一条の三十四第三項 (Article 81-34, paragraph (3)), art-81-34/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-34/par-3 · https://japanlaw.org/l/340M50000040011/art-81-34/par-3
- suppl-4309-12/art-12/par-2: 第一号 → 所得税法施行規則 第八十一条の三十四第三項第一号 (Article 81-34, paragraph (3), item (i)), art-81-34/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-34/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-81-34/par-3/item-1
- suppl-4309-12/art-12/par-2: 令第三百四十九条第三項 → e-Gov law 340CO0000000096, 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — not held in this collection
- suppl-4309-12/art-13/par-1: 新規則第八十一条の三十六第六項 → 所得税法施行規則 第八十一条の三十六第六項 (Article 81-36, paragraph (6)), art-81-36/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-6 · https://japanlaw.org/l/340M50000040011/art-81-36/par-6
- suppl-4309-12/art-13/par-2: この項 → 所得税法施行規則 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4309-12/art-13/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-13/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-13/par-2
- suppl-4309-12/art-13/par-2: 所得税法施行規則第八十一条の三十六第六項 → 所得税法施行規則 第八十一条の三十六第六項 (Article 81-36, paragraph (6)), art-81-36/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-6 · https://japanlaw.org/l/340M50000040011/art-81-36/par-6
- suppl-4309-12/art-13/par-2: 第一号 → 所得税法施行規則 第八十一条の三十六第六項第一号 (Article 81-36, paragraph (6), item (i)), art-81-36/par-6/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-6/item-1 · https://japanlaw.org/l/340M50000040011/art-81-36/par-6/item-1
- suppl-4309-12/art-13/par-2: 令第三百五十条の四第三項 → e-Gov law 340CO0000000096, 第三百五十条の四第三項 (Article 350-4, paragraph (3)), art-350-4/par-3 — not held in this collection
- suppl-4309-12/art-14/par-1: 新規則第八十一条の三十九第三項 → 所得税法施行規則 第八十一条の三十九第三項 (Article 81-39, paragraph (3)), art-81-39/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-39/par-3 · https://japanlaw.org/l/340M50000040011/art-81-39/par-3
- suppl-4309-12/art-14/par-2: 所得税法施行規則第八十一条の三十九第三項 → 所得税法施行規則 第八十一条の三十九第三項 (Article 81-39, paragraph (3)), art-81-39/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-39/par-3 · https://japanlaw.org/l/340M50000040011/art-81-39/par-3
- suppl-4309-12/art-14/par-2: 第一号 → 所得税法施行規則 第八十一条の三十九第三項第一号 (Article 81-39, paragraph (3), item (i)), art-81-39/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-39/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-81-39/par-3/item-1
- suppl-4309-12/art-14/par-2: 令第三百五十条の九第三項 → e-Gov law 340CO0000000096, 第三百五十条の九第三項 (Article 350-9, paragraph (3)), art-350-9/par-3 — not held in this collection
- suppl-4309-12/art-15/par-1: 新規則第八十二条第一項 → 所得税法施行規則 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-82/par-1 · https://japanlaw.org/l/340M50000040011/art-82/par-1
- suppl-4309-12/art-15/par-1: 第八十三条第一項 → 所得税法施行規則 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-83/par-1 · https://japanlaw.org/l/340M50000040011/art-83/par-1
- suppl-4309-12/art-16/par-1: 新規則第十五条 → 所得税法施行規則 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-15 · https://japanlaw.org/l/340M50000040011/art-15
- suppl-4309-12/art-16/par-5: 前各項 → 所得税法施行規則 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-4309-12/art-16/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-16/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-16/par-1
- suppl-4309-12/art-16/par-5: 前各項 → 所得税法施行規則 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-4309-12/art-16/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-16/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-16/par-2
- suppl-4309-12/art-16/par-5: 前各項 → 所得税法施行規則 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-4309-12/art-16/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-16/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-16/par-3
- suppl-4309-12/art-16/par-5: 前各項 → 所得税法施行規則 附則第十六条第四項 (Supplementary Provisions, Article 16, paragraph (4)), suppl-4309-12/art-16/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-16/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-16/par-4
## Cited by
21 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-4309-12/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1/par-1/item-2
- 所得税法施行規則 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1/par-1/item-3
- 所得税法施行規則 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-1/par-1/item-5
- 所得税法施行規則 附則第二条第一項（障害者等の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-2/par-1
- 所得税法施行規則 附則第三条第一項（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-1
- 所得税法施行規則 附則第三条第二項（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2
- 所得税法施行規則 附則第三条第二項第二号（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-2
- 所得税法施行規則 附則第三条第二項第三号（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-3
- 所得税法施行規則 附則第三条第二項第五号（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-3/par-2/item-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-3/par-2/item-5
- 所得税法施行規則 附則第四条第一項（非課税貯蓄に関する異動申告書等の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-1
- 所得税法施行規則 附則第四条第二項（非課税貯蓄に関する異動申告書等の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2
- 所得税法施行規則 附則第四条第二項第一号（非課税貯蓄に関する異動申告書等の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-1
- 所得税法施行規則 附則第四条第二項第二号（非課税貯蓄に関する異動申告書等の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-2
- 所得税法施行規則 附則第四条第二項第三号（非課税貯蓄に関する異動申告書等の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-2/item-3
- 所得税法施行規則 附則第四条第三項（非課税貯蓄に関する異動申告書等の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-3
- 所得税法施行規則 附則第四条第四項（非課税貯蓄に関する異動申告書等の記載事項に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-4/par-4
- 所得税法施行規則 附則第八条第一項（無記名公社債の利子等の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-8/par-1
- 所得税法施行規則 附則第十条第一項（交付金銭等の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-10/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-10/par-1
- 所得税法施行規則 附則第十一条第一項（償還金等の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-11/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-11/par-1
- 所得税法施行規則 附則第十三条第二項（先物取引の差金等決済をする者の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-13/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-13/par-2
- 所得税法施行規則 附則第十六条第五項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-16/par-5 · https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-16/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-20261027T143811-117, 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
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-118, 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-20261027T143811-118, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-119, 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-20261027T143811-119, 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