# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十四条 (Supplementary Provisions, Article 24) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-24. 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: 第二十四条 (Supplementary Provisions, Article 24)（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） — address `suppl-5029-11/art-24` - 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-5029-11/art-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-24 - 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. --- ### 第二十四条（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 caption: machine translation, not official suppl-5029-11/art-24 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-24 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-24 **第一項** 新規則第八十一条の三十六第二項において準用する新規則第八十一条の六第五項の規定は、施行日以後に新令第三百五十条の三の規定による告知をする場合について適用する。 suppl-5029-11/art-24/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-24/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-24/par-1 The provisions of Article 81-6, paragraph (5) of the New Regulation, which apply mutatis mutandis under Article 81-36, paragraph (2) of the New Regulation, apply to cases of giving notice under Article 350-3 of the New Order on or after the Effective Date. machine translation, not official **第二項** 新規則第八十一条の三十六第六項の規定は、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三十六第六項に規定する届出書については、なお従前の例による。 suppl-5029-11/art-24/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-24/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-24/par-2 The provisions of Article 81-36, paragraph (6) 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 (6) of the Former Regulation that was submitted before the Effective Date. machine translation, not official --- ## Cites - suppl-5029-11/art-24/par-1: 新規則第八十一条の三十六第二項 → 所得税法施行規則 第八十一条の三十六第二項 (Article 81-36, paragraph (2)), art-81-36/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-36/par-2 · https://japanlaw.org/l/340M50000040011/art-81-36/par-2 - suppl-5029-11/art-24/par-1: 新規則第八十一条の六第五項 → 所得税法施行規則 第八十一条の六第五項 (Article 81-6, paragraph (5)), art-81-6/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-5 · https://japanlaw.org/l/340M50000040011/art-81-6/par-5 - suppl-5029-11/art-24/par-2: 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 --- ## 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-20261027T143811-122, 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