# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十七条 (Supplementary Provisions, Article 27) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-27. 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: 第二十七条 (Supplementary Provisions, Article 27)（先物取引に関する支払調書に関する経過措置） — address `suppl-5029-11/art-27` - 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-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-27 - 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. --- ### 第二十七条（先物取引に関する支払調書に関する経過措置） — Transitional Measures Concerning Payment Reports on Futures Transactions caption: machine translation, not official suppl-5029-11/art-27 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-27 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-27 **第一項** 新規則第九十条の五（第三号に係る部分に限る。）の規定は、同号に規定する暗号資産デリバティブ取引の同条に規定する差金等決済で令和三年一月一日以後に行われるものについて適用する。 suppl-5029-11/art-27/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-27/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-27/par-1 The provisions of Article 90-5 of the New Regulation (limited to the part relating to item (iii) of that Article) apply to cash settlements, etc. prescribed in that Article of crypto-asset derivative transactions prescribed in that item that take place on or after January 1, 2021. machine translation, not official --- ## Cites - suppl-5029-11/art-27/par-1: 新規則第九十条の五 → 所得税法施行規則 第九十条の五 (Article 90-5), art-90-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5 · https://japanlaw.org/l/340M50000040011/art-90-5 - suppl-5029-11/art-27/par-1: 第三号 → 所得税法施行規則 第九十条の五第一項第三号 (Article 90-5, paragraph (1), item (iii)), art-90-5/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-90-5/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-90-5/par-1/item-3 ## 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一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1/item-1 --- ## 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