# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（書式に関する経過措置） — address `suppl-4319-6/art-6` - 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-4319-6/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-6 - 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. --- ### 第六条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-4319-6/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-6 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-6 **第一項** 新規則別表第六（一）に定める書式は、施行日以後に支払うべき新法第二百二十六条第一項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、施行日前に支払うべき改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第二百二十六条第一項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-4319-6/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-6/par-1 The form specified in Appended Table VI (1) of the New Regulation applies to the Withholding receipt prescribed in Article 226, paragraph (1) of the New Act that is submitted pursuant to the provisions of that paragraph, or delivered pursuant to the provisions of that paragraph or the proviso to paragraph (4) of that Article, in respect of the salary or other wage prescribed in Article 226, paragraph (1) of the New Act that is to be paid on or after the Effective Date, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (1) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") that was submitted pursuant to the provisions of that paragraph, or delivered pursuant to the provisions of that paragraph or the proviso to Article 226, paragraph (4) of the Former Act, in respect of the salary or other wage prescribed in Article 226, paragraph (1) of the Former Act that is to be paid before the Effective Date. machine translation, not official **第二項** 新規則第九十四条の二第一項の規定及び新規則別表第六（三）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三項に規定する公的年金等につき同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第三項に規定する源泉徴収票について適用し、同日前に支払うべき旧法第二百二十六条第三項に規定する公的年金等につき同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付した同条第三項に規定する源泉徴収票については、なお従前の例による。 suppl-4319-6/art-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-6/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-6/par-2 The provisions of Article 94-2, paragraph (1) of the New Regulation and the form specified in Appended Table VI (3) of the New Regulation apply to the Withholding receipt prescribed in Article 226, paragraph (3) of the New Act that is submitted pursuant to the provisions of that paragraph, or delivered pursuant to the provisions of that paragraph or the proviso to paragraph (4) of that Article, in respect of the public pension or retirement package prescribed in Article 226, paragraph (3) of the New Act 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 (3) of the Former Act that was submitted pursuant to the provisions of that paragraph, or delivered pursuant to the provisions of that paragraph or the proviso to paragraph (4) of that Article, in respect of the public pension or retirement package prescribed in Article 226, paragraph (3) of the Former Act that is to be paid before that day. machine translation, not official **第三項** 前二項に規定する書式は、当分の間、第一条の規定による改正前の所得税法施行規則の相当の規定に定める源泉徴収票に、新規則別表第六（一）及び別表第六（三）に準じて、記載したものをもってこれに代えることができる。 suppl-4319-6/art-6/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-6/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-6/par-3 The forms prescribed in the preceding two paragraphs may, for the time being, be replaced by Withholding receipts prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1, in which entries have been made in accordance with Appended Table VI (1) and Appended Table VI (3) of the New Regulation. machine translation, not official --- ## Cites - suppl-4319-6/art-6/par-1: 改正法第一条 → e-Gov law 431AC0000000006, 第一条 (Article 1), art-1 — not held in this collection - suppl-4319-6/art-6/par-2: 新規則第九十四条の二第一項 → 所得税法施行規則 第九十四条の二第一項 (Article 94-2, paragraph (1)), art-94-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94-2/par-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1 - suppl-4319-6/art-6/par-3: 前二項 → 所得税法施行規則 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4319-6/art-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-6/par-1 - suppl-4319-6/art-6/par-3: 前二項 → 所得税法施行規則 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4319-6/art-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-6/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-6/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-1/par-1/item-1 - 所得税法施行規則 附則第六条第三項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4319-6/art-6/par-3 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-6/par-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, 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-120, 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