# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（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） — address `suppl-4309-12/art-15` - 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-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-15 - 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 caption: machine translation, not official 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. machine translation, not official --- ## Cites - 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 ## Cited by 1 provision cites 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 --- ## 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-20261027T143811-119, 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