# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-56. 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: 附　則 (Supplementary Provisions) — address `suppl-5029-56` - 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-5029-56 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5029-56 - 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. --- ## 附　則 令和二年六月三〇日財務省令第五六号 suppl-5029-56 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-56 · https://japanlaw.org/l/340M50000040011/suppl-5029-56 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5029-56/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-56/art-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-56/art-1 **第一項** この省令は、令和四年四月一日から施行する。 suppl-5029-56/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-56/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-56/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2022. machine translation, not official ### 第十五条（配当等とみなす金額に関する支払調書等の書式に関する経過措置） — Transitional Measures Concerning Forms of Payment Reports, etc. on Amounts Deemed to Be Dividends, etc. caption: machine translation, not official suppl-5029-56/art-15 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-56/art-15 · https://japanlaw.org/l/340M50000040011/suppl-5029-56/art-15 **第一項** 第五条の規定による改正後の所得税法施行規則別表第五（七）に定める書式の適用については、次に定めるところによる。 suppl-5029-56/art-15/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-56/art-15/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-56/art-15/par-1 The application of the form prescribed in Appended Table V (7) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 5 is governed by the following: machine translation, not official **一** 改正令第五条の規定による改正後の所得税法施行令（昭和四十年政令第九十六号。以下この条において「新所得税法施行令」という。）第六十一条第二項第一号の合併に係る同条第六項第五号に規定する被合併法人の当該合併の日の前日の属する事業年度が連結事業年度（旧法人税法第十五条の二第一項に規定する連結事業年度をいう。以下この条において同じ。）である場合には、当該事業年度終了の時の連結個別資本金等の額（旧法人税法第二条第十七号の二に規定する連結個別資本金等の額をいう。以下この条において同じ。）を新所得税法施行令第六十一条第二項第一号の資本金等の額とみなす。 suppl-5029-56/art-15/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-56/art-15/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-56/art-15/par-1/item-1 where the business year that includes the day preceding the date of a merger under Article 61, paragraph (2), item (i) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 5 of the Amending Order (Cabinet Order No. 96 of 1965; hereinafter referred to as the "New Order for Enforcement of the Income Tax Act" in this Article), of the merged corporation prescribed in paragraph (6), item (v) of that Article for that merger, is a consolidated business year (meaning the consolidated business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies hereinafter in this Article), the amount of consolidated individual stated capital, etc. at the end of that business year (meaning the amount of consolidated individual stated capital, etc. prescribed in Article 2, item (xvii)-2 of the Former Corporation Tax Act; the same applies hereinafter in this Article) is deemed to be the amount of stated capital, etc. in Article 61, paragraph (2), item (i) of the New Order for Enforcement of the Income Tax Act; machine translation, not official **二** 新所得税法施行令第六十一条第二項第二号の分割型分割に係る同条第六項第六号に規定する分割法人、同条第二項第三号の株式分配に係る同条第六項第九号に規定する現物分配法人若しくは同条第二項第四号に規定する払戻し等に係る当該払戻し等を行った法人（以下この号において「払戻法人」という。）の当該分割型分割、株式分配若しくは払戻し等の日の属する事業年度又はその前事業年度が連結事業年度である場合には当該分割法人、現物分配法人又は払戻法人の連結個別資本金等の額及び改正令第五条の規定による改正前の所得税法施行令（以下この号において「旧所得税法施行令」という。）第六十一条第二項第二号イに規定する連結個別利益積立金額を当該分割法人、現物分配法人又は払戻法人の資本金等の額（新法人税法第二条第十六号に規定する資本金等の額をいう。次号において同じ。）及び新所得税法施行令第六十一条第二項第二号イに規定する利益積立金額と、当該分割型分割、株式分配又は払戻し等の日以前六月以内に旧所得税法施行令第六十一条第二項第二号イに規定する連結中間申告書を提出し、かつ、その提出の日から当該分割型分割、株式分配又は払戻し等の日までの間に法人税法第二条第三十一号に規定する確定申告書又は旧法人税法第二条第三十二号に規定する連結確定申告書を提出していなかった場合には当該連結中間申告書に係る旧法人税法第八十一条の二十第一項に規定する期間を新所得税法施行令第六十一条第二項第二号イに規定する前事業年度と、それぞれみなす。 suppl-5029-56/art-15/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-56/art-15/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-56/art-15/par-1/item-2 where, with respect to the splitting corporation prescribed in Article 61, paragraph (6), item (vi) of the New Order for Enforcement of the Income Tax Act for the split-type company split under paragraph (2), item (ii) of that Article, the corporation making a distribution in kind prescribed in paragraph (6), item (ix) of that Article for the share distribution under paragraph (2), item (iii) of that Article, or the corporation that made the refund, etc. under paragraph (2), item (iv) of that Article (hereinafter referred to as the "refunding corporation" in this item), the business year that includes the date of that split-type company split, share distribution or refund, etc., or the preceding business year, is a consolidated business year, the amount of consolidated individual stated capital, etc. of that splitting corporation, corporation making a distribution in kind or refunding corporation and the amount of consolidated individual retained earnings prescribed in Article 61, paragraph (2), item (ii), (a) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 5 of the Amending Order (hereinafter referred to as the "Former Order for Enforcement of the Income Tax Act" in this item) are deemed to be, respectively, the amount of stated capital, etc. of that splitting corporation, corporation making a distribution in kind or refunding corporation (meaning the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the New Corporation Tax Act; the same applies in the following item) and the amount of retained earnings prescribed in Article 61, paragraph (2), item (ii), (a) of the New Order for Enforcement of the Income Tax Act; and where a consolidated interim return prescribed in Article 61, paragraph (2), item (ii), (a) of the Former Order for Enforcement of the Income Tax Act was submitted within six months before the date of that split-type company split, share distribution or refund, etc., and no Tax Return prescribed in Article 2, item (xxxi) of the Corporation Tax Act or consolidated Tax Return prescribed in Article 2, item (xxxii) of the Former Corporation Tax Act was submitted between the date of that submission and the date of that split-type company split, share distribution or refund, etc., the period prescribed in Article 81-20, paragraph (1) of the Former Corporation Tax Act pertaining to that consolidated interim return is deemed to be the preceding business year prescribed in Article 61, paragraph (2), item (ii), (a) of the New Order for Enforcement of the Income Tax Act; machine translation, not official **三** 新所得税法施行令第六十一条第二項第六号に規定する自己株式の取得等に係る当該自己株式の取得等をした法人の当該自己株式の取得等の日の属する事業年度が連結事業年度である場合には、当該自己株式の取得等の直前の連結個別資本金等の額を当該直前の資本金等の額とみなす。 suppl-5029-56/art-15/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-56/art-15/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-56/art-15/par-1/item-3 where the business year that includes the date of the acquisition of treasury shares, etc. by the corporation that made the acquisition of treasury shares, etc. prescribed in Article 61, paragraph (2), item (vi) of the New Order for Enforcement of the Income Tax Act is a consolidated business year, the amount of consolidated individual stated capital, etc. immediately before that acquisition of treasury shares, etc. is deemed to be the amount of stated capital, etc. immediately before that acquisition. machine translation, not official --- ## Cites - suppl-5029-56/art-15/par-1/item-1: 所得税法施行令（昭和四十年政令第九十六号。以下この条において「新所得税法施行令」という。）第六十一条第二項第一号 → e-Gov law 340CO0000000096, 第六十一条第二項第一号 (Article 61, paragraph (2), item (i)), art-61/par-2/item-1 — not held in this collection - suppl-5029-56/art-15/par-1/item-1: 同条第六項第五号 → e-Gov law 340CO0000000096, 第六十一条第六項第五号 (Article 61, paragraph (6), item (v)), art-61/par-6/item-5 — not held in this collection - suppl-5029-56/art-15/par-1/item-1: この条 → 所得税法施行規則 附則第十五条 (Supplementary Provisions, Article 15), suppl-5029-56/art-15 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-56/art-15 · https://japanlaw.org/l/340M50000040011/suppl-5029-56/art-15 - suppl-5029-56/art-15/par-1/item-2: 新所得税法施行令第六十一条第二項第二号 → e-Gov law 340CO0000000096, 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — not held in this collection - suppl-5029-56/art-15/par-1/item-2: 同条第六項第六号 → e-Gov law 340CO0000000096, 第六十一条第六項第六号 (Article 61, paragraph (6), item (vi)), art-61/par-6/item-6 — not held in this collection - suppl-5029-56/art-15/par-1/item-2: 同条第二項第三号 → e-Gov law 340CO0000000096, 第六十一条第二項第三号 (Article 61, paragraph (2), item (iii)), art-61/par-2/item-3 — not held in this collection - suppl-5029-56/art-15/par-1/item-2: 同条第六項第九号 → e-Gov law 340CO0000000096, 第六十一条第六項第九号 (Article 61, paragraph (6), item (ix)), art-61/par-6/item-9 — not held in this collection - suppl-5029-56/art-15/par-1/item-2: 同条第二項第四号 → e-Gov law 340CO0000000096, 第六十一条第二項第四号 (Article 61, paragraph (2), item (iv)), art-61/par-2/item-4 — not held in this collection - suppl-5029-56/art-15/par-1/item-2: この号 → 所得税法施行規則 附則第十五条第一項第二号 (Supplementary Provisions, Article 15, paragraph (1), item (ii)), suppl-5029-56/art-15/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-56/art-15/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-56/art-15/par-1/item-2 - suppl-5029-56/art-15/par-1/item-2: 次号 → 所得税法施行規則 附則第十五条第一項第三号 (Supplementary Provisions, Article 15, paragraph (1), item (iii)), suppl-5029-56/art-15/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-56/art-15/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-56/art-15/par-1/item-3 - suppl-5029-56/art-15/par-1/item-2: 法人税法第二条第三十一号 → 法人税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-31 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-31 - suppl-5029-56/art-15/par-1/item-3: 新所得税法施行令第六十一条第二項第六号 → e-Gov law 340CO0000000096, 第六十一条第二項第六号 (Article 61, paragraph (2), item (vi)), art-61/par-2/item-6 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行規則 附則第十五条第一項第一号（配当等とみなす金額に関する支払調書等の書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-56/art-15/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-56/art-15/par-1/item-1 - 所得税法施行規則 附則第十五条第一項第二号（配当等とみなす金額に関する支払調書等の書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5029-56/art-15/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-56/art-15/par-1/item-2 --- ## 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-20261027T143811-123, 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-20261027T143811-123, 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