# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-11. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十一条 (Supplementary Provisions, Article 11)（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） — address `suppl-4309-12/art-11` - 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/art-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-11 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十一条（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 caption: machine translation, not official 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". machine translation, not official --- ## Cites - 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 --- ## 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-20261027T143811-118, 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