# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（書式に関する経過措置） — address `suppl-4309-12/art-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4309-12/art-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4309-12/art-16 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十六条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official 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. machine translation, not official **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. machine translation, not official **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. machine translation, not official **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. machine translation, not official **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. machine translation, not official --- ## Cites - 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 3 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-20261027T143811-119, 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