# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第三十条 (Supplementary Provisions, Article 30) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-30. 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: 第三十条 (Supplementary Provisions, Article 30)（書式に関する経過措置） — address `suppl-5029-11/art-30` - 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-30 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30 - 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. --- ### 第三十条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-5029-11/art-30 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-30 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30 **第一項** 新規則別表第五（三十一）に定める書式は、令和三年一月一日以後に所得税法第二百二十五条第一項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、同日前に提出した当該調書については、なお従前の例による。 suppl-5029-11/art-30/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-1 The form prescribed in Appended Table V (31) of the New Regulation applies to the report prescribed in Article 225, paragraph (1) of the Income Tax Act that is submitted under that paragraph on or after January 1, 2021, and the provisions then in force continue to govern the report prescribed in that paragraph that was submitted before that date. machine translation, not official **第二項** 新規則別表第六（一）（同表の備考２（１６）に係る部分に限る。）に定める書式は、令和五年一月一日以後に支払うべき所得税法第二百二十六条第一項に規定する給与等について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当該給与等について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当該源泉徴収票については、なお従前の例による。 suppl-5029-11/art-30/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-2 The form prescribed in Appended Table VI (1) of the New Regulation (limited to the part relating to Note 2 (16) of the Remarks to that table) applies to the Withholding receipts prescribed in Article 226, paragraph (1) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for salary or other wage prescribed in that paragraph that is to be paid on or after January 1, 2023, and the provisions then in force continue to govern the Withholding receipts that were submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such salary or other wage that is to be paid before that date. machine translation, not official **第三項** 新規則別表第六（一）（同表の備考２（１７）に係る部分に限る。）に定める書式は、令和二年中に支払うべき所得税法第二百二十六条第一項に規定する給与等でその最後に支払をする日が施行日以後であるものについて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、同年中に支払うべき当該給与等でその最後に支払をする日が施行日前であるものについて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当該源泉徴収票については、なお従前の例による。 suppl-5029-11/art-30/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-3 The form prescribed in Appended Table VI (1) of the New Regulation (limited to the part relating to Note 2 (17) of the Remarks to that table) applies to the Withholding receipts prescribed in Article 226, paragraph (1) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for salary or other wage prescribed in that paragraph that is to be paid during 2020 and for which the date of the last payment is on or after the Effective Date, and the provisions then in force continue to govern the Withholding receipts that were submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such salary or other wage that is to be paid during that year and for which the date of the last payment is before the Effective Date. machine translation, not official **第四項** 新規則別表第六（三）（同表の表及び同表の備考２（５）に係る部分に限る。）に定める書式は、令和三年一月一日以後に支払うべき所得税法第二百二十六条第三項に規定する公的年金等について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当該公的年金等について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当該源泉徴収票については、なお従前の例による。 suppl-5029-11/art-30/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-4 The form prescribed in Appended Table VI (3) of the New Regulation (limited to the part relating to the table in that Appended Table and Note 2 (5) of the Remarks to that Appended Table) applies to the Withholding receipts prescribed in Article 226, paragraph (3) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for public pension or retirement package prescribed in paragraph (3) of that Article that is to be paid on or after January 1, 2021, and the provisions then in force continue to govern the Withholding receipts that were submitted under paragraph (3) of that Article, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such public pension or retirement package that is to be paid before that date. machine translation, not official **第五項** 新規則別表第六（三）（同表の備考２（１０）に係る部分に限る。）に定める書式は、令和五年一月一日以後に支払うべき所得税法第二百二十六条第三項に規定する公的年金等について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当該公的年金等について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当該源泉徴収票については、なお従前の例による。 suppl-5029-11/art-30/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-5 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-5 The form prescribed in Appended Table VI (3) of the New Regulation (limited to the part relating to Note 2 (10) of the Remarks to that table) applies to the Withholding receipts prescribed in Article 226, paragraph (3) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for public pension or retirement package prescribed in paragraph (3) of that Article that is to be paid on or after January 1, 2023, and the provisions then in force continue to govern the Withholding receipts that were submitted under paragraph (3) of that Article, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for such public pension or retirement package that is to be paid before that date. machine translation, not official **第六項** 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調書又は源泉徴収票に、新規則別表第五（三十一）、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-5029-11/art-30/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-6 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-6 The forms prescribed in the preceding paragraphs may, for the time being, be replaced by a report or Withholding receipt prescribed in the corresponding provision of the Former Regulation, with entries made in it in accordance with Appended Table V (31), Appended Table VI (1) and Appended Table VI (3) of the New Regulation. machine translation, not official **第七項** 令和二年中に支払うべき所得税法第二百二十六条第一項に規定する給与等でその最後に支払をする日が施行日以後であるものであって新法第百九十条の規定の適用を受けないものにつき同項の規定により提出し、又は同項若しくは所得税法第二百二十六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の新規則別表第六（一）に定める書式の適用については、同表の備考２（１７）（ヘ）中「寡婦、ひとり親」とあるのは、「所得税法等の一部を改正する法律（令和２年法律第８号。以下「改正法」という。）第１５条の規定による改正前の租税特別措置法第４１条の１７第１項の規定に該当する寡婦若しくはその他の改正法第１条の規定による改正前の法第２条第１項第３０号に規定する寡婦、同項第３１号に規定する寡夫」とする。 suppl-5029-11/art-30/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-7 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-7 With respect to the application of the form prescribed in Appended Table VI (1) of the New Regulation to the Withholding receipts prescribed in Article 226, paragraph (1) of the Income Tax Act that are submitted under that paragraph, or delivered under that paragraph or the proviso to Article 226, paragraph (4) of the Income Tax Act, for salary or other wage prescribed in Article 226, paragraph (1) of the Income Tax Act that is to be paid during 2020, for which the date of the last payment is on or after the Effective Date and to which the provisions of Article 190 of the New Act do not apply, the phrase "widow, single parent" in Note 2 (17), (f) of the Remarks to that table is deemed to be replaced with "a widow falling under the provisions of Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Amending Act"), or any other widow prescribed in Article 2, paragraph (1), item (xxx) of the Act prior to amendment by the provisions of Article 1 of the Amending Act, or a widower prescribed in item (xxxi) of that paragraph". machine translation, not official --- ## Cites - suppl-5029-11/art-30/par-1: 所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1 - suppl-5029-11/art-30/par-2: 所得税法第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1 - suppl-5029-11/art-30/par-2: 同条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/ja/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4 - suppl-5029-11/art-30/par-3: 所得税法第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1 - suppl-5029-11/art-30/par-3: 同条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/ja/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4 - suppl-5029-11/art-30/par-4: 所得税法第二百二十六条第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/ja/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3 - suppl-5029-11/art-30/par-4: 同条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/ja/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4 - suppl-5029-11/art-30/par-5: 所得税法第二百二十六条第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/ja/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3 - suppl-5029-11/art-30/par-5: 同条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/ja/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/par-4 - suppl-5029-11/art-30/par-6: 前各項 → 所得税法施行規則 附則第三十条第一項 (Supplementary Provisions, Article 30, paragraph (1)), suppl-5029-11/art-30/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-1 - suppl-5029-11/art-30/par-6: 前各項 → 所得税法施行規則 附則第三十条第二項 (Supplementary Provisions, Article 30, paragraph (2)), suppl-5029-11/art-30/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-2 - suppl-5029-11/art-30/par-6: 前各項 → 所得税法施行規則 附則第三十条第三項 (Supplementary Provisions, Article 30, paragraph (3)), suppl-5029-11/art-30/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-3 - suppl-5029-11/art-30/par-6: 前各項 → 所得税法施行規則 附則第三十条第四項 (Supplementary Provisions, Article 30, paragraph (4)), suppl-5029-11/art-30/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-4 - suppl-5029-11/art-30/par-6: 前各項 → 所得税法施行規則 附則第三十条第五項 (Supplementary Provisions, Article 30, paragraph (5)), suppl-5029-11/art-30/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-5 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/par-5 - suppl-5029-11/art-30/par-7: 所得税法第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1 - suppl-5029-11/art-30/par-7: 所得税法第二百二十六条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/ja/income-tax-act/art-226/par-4 · https://japanlaw.org/l/340AC0000000033/art-226/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 - 所得税法施行規則 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1/item-4 - 所得税法施行規則 附則第三十条第六項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-11/art-30/par-6 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-30/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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-123, 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