# 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-5039-15. 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-5039-15` - 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-5039-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5039-15 - 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 令和三年三月三一日財務省令第一五号 suppl-5039-15 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15 · https://japanlaw.org/l/340M50000040011/suppl-5039-15 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5039-15/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-1 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-1 **第一項** この省令は、令和三年四月一日から施行する。ただし、第十八条の三第一項第一号の改正規定、第四十七条第三項の改正規定、第四十七条の四の次に一条を加える改正規定、第四十九条第一項第三号の改正規定、第七十七条第一項の改正規定、第九十四条第一項第五号の改正規定、第九十七条の四の改正規定及び別表第六（二）の改正規定（同表の備考２（８）に係る部分を除く。）並びに附則第四条第三項の規定は、令和四年一月一日から施行する。 suppl-5039-15/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2021; provided, however, that the provisions amending Article 18-3, paragraph (1), item (i), the provisions amending Article 47, paragraph (3), the provisions adding one Article after Article 47-4, the provisions amending Article 49, paragraph (1), item (iii), the provisions amending Article 77, paragraph (1), the provisions amending Article 94, paragraph (1), item (v), the provisions amending Article 97-4, and the provisions amending Appended Table VI (2) (excluding the part relating to Note 2 (8) of that table), as well as the provisions of Article 4, paragraph (3) of the Supplementary Provisions, come into effect as of January 1, 2022. machine translation, not official ### 第二条（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents Certifying Status as a Person with a Disability or Other Eligible Person caption: machine translation, not official suppl-5039-15/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-2 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-2 **第一項** 改正後の所得税法施行規則（以下「新規則」という。）第七条第一項第七号（租税特別措置法施行規則等の一部を改正する省令（令和三年財務省令第二十一号）第一条の規定による改正後の租税特別措置法施行規則（昭和三十二年大蔵省令第十五号）第二条の五第一項において準用する場合を含む。）の規定は、この省令の施行の日（以下「施行日」という。）以後に所得税法等の一部を改正する法律（令和三年法律第十一号。以下この項において「改正法」という。）第一条の規定による改正後の所得税法（以下「新法」という。）第十条第二項の規定による同項の非課税貯蓄申込書の提出、同条第五項の規定による告知、所得税法施行令の一部を改正する政令（令和三年政令第百十三号。以下この項において「改正令」という。）による改正後の所得税法施行令（以下この項において「新令」という。）第四十七条第二項の規定による同項の非課税貯蓄相続申込書の提出、改正法第七条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号）第四条第二項において準用する新法第十条第二項の規定による同項の特別非課税貯蓄申込書の提出、同条第五項の規定による告知又は租税特別措置法施行令等の一部を改正する政令（令和三年政令第百十九号。以下この項において「令和三年租税特別措置法施行令改正令」という。）第一条の規定による改正後の租税特別措置法施行令（昭和三十二年政令第四十三号。以下この項において「新租税特別措置法施行令」という。）第二条の四第三項において準用する新令第四十七条第二項の規定による同項の特別非課税貯蓄相続申込書の提出の際に提示するこれらの規定に規定する書類及び新令第四十一条の二第五項の規定によるその写しの添付若しくは提示又は新租税特別措置法施行令第二条の四第三項において準用する新令第四十一条の二第五項の規定によるその写しの添付若しくは提示をするこれらの規定に規定する障害者等確認書類について適用し、施行日前に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。）第十条第二項の規定による同項の非課税貯蓄申込書の提出、同条第五項の規定による告知、改正令による改正前の所得税法施行令（以下この項において「旧令」という。）第四十七条第二項の規定による同項の非課税貯蓄相続申込書の提出、改正法第七条の規定による改正前の租税特別措置法第四条第二項において準用する旧法第十条第二項の規定による同項の特別非課税貯蓄申込書の提出、同条第五項の規定による告知又は令和三年租税特別措置法施行令改正令第一条の規定による改正前の租税特別措置法施行令（以下この項において「旧租税特別措置法施行令」という。）第二条の四第三項において準用する旧令第四十七条第二項の規定による同項の特別非課税貯蓄相続申込書の提出の際に提示したこれらの規定に規定する書類及び旧令第四十一条の二第五項の規定によるその写しの添付又は旧租税特別措置法施行令第二条の四第三項において準用する旧令第四十一条の二第五項の規定によるその写しの添付をしたこれらの規定に規定する障害者等確認書類については、なお従前の例による。 suppl-5039-15/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-2/par-1 The provisions of Article 7, paragraph (1), item (vii) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") (including as applied mutatis mutandis pursuant to Article 2-5, paragraph (1) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation (Ministry of Finance Order No. 15 of 1957) as amended by the provisions of Article 1 of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 21 of 2021)) apply to the documents prescribed in those provisions that are presented on the occasion of the submission of an application form for tax-exempt savings under Article 10, paragraph (2) of the Income Tax Act as amended by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021; hereinafter referred to as the "Amending Act" in this paragraph) (hereinafter referred to as the "New Act"), notice under Article 10, paragraph (5) of the New Act, the submission of an application for succession to tax-exempt savings under Article 47, paragraph (2) of the Order for Enforcement of the Income Tax Act as amended by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 113 of 2021; hereinafter referred to as the "Amending Order" in this paragraph) (hereinafter referred to as the "New Order" in this paragraph), the submission of an application form for special tax-exempt savings under Article 10, paragraph (2) of the New Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the provisions of Article 7 of the Amending Act, notice under Article 10, paragraph (5) of the New Act, or the submission of an application for succession to special tax-exempt savings under Article 47, paragraph (2) of the New Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) as amended by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Cabinet Order No. 119 of 2021; hereinafter referred to as the "2021 Special Taxation Measures Enforcement Order Amendment Order" in this paragraph) (hereinafter referred to as the "New Order for Enforcement of the Act on Special Measures Concerning Taxation" in this paragraph), on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and to the documents confirming a Person with a Disability, etc. prescribed in those provisions for which a copy is attached or presented under Article 41-2, paragraph (5) of the New Order, or for which a copy is attached or presented under Article 41-2, paragraph (5) of the New Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the New Order for Enforcement of the Act on Special Measures Concerning Taxation, and the provisions then in force continue to govern the documents prescribed in those provisions that were presented before the Effective Date on the occasion of the submission of an application form for tax-exempt savings under Article 10, paragraph (2) 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"), notice under Article 10, paragraph (5) of the Former Act, the submission of an application for succession to tax-exempt savings under Article 47, paragraph (2) of the Order for Enforcement of the Income Tax Act prior to amendment by the Amending Order (hereinafter referred to as the "Former Order" in this paragraph), the submission of an application form for special tax-exempt savings under Article 10, paragraph (2) of the Former Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 7 of the Amending Act, notice under Article 10, paragraph (5) of the Former Act, or the submission of an application for succession to special tax-exempt savings under Article 47, paragraph (2) of the Former Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 1 of the 2021 Special Taxation Measures Enforcement Order Amendment Order (hereinafter referred to as the "Former Order for Enforcement of the Act on Special Measures Concerning Taxation" in this paragraph), and the documents confirming a Person with a Disability, etc. prescribed in those provisions for which a copy was attached under Article 41-2, paragraph (5) of the Former Order, or for which a copy was attached under Article 41-2, paragraph (5) of the Former Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Former Order for Enforcement of the Act on Special Measures Concerning Taxation. machine translation, not official **第二項** 新規則第七条第十項及び第十一項の規定は、施行日以後に同条第八項又は第九項に規定する提出先金融機関の営業所等に対して行う同条第七項第一号に規定する電磁的方法による同条第八項又は第九項に規定する届出書に記載すべき事項及び同条第八項に規定する書類の写しに記載されている事項の提供について適用する。 suppl-5039-15/art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-2/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-2/par-2 The provisions of Article 7, paragraphs (10) and (11) of the New Regulation apply to the provision, on or after the Effective Date, by the electronic or magnetic means prescribed in paragraph (7), item (i) of that Article, to the business office, etc. of the financial institution of submission prescribed in paragraph (8) or (9) of that Article, of the matters to be entered in the written notification prescribed in paragraph (8) or (9) of that Article and the matters entered in the copy of the document prescribed in paragraph (8) of that Article. machine translation, not official ### 第三条（確定所得申告書に添付すべき書類等に関する経過措置） — Transitional Measures Concerning Documents, etc. to Be Attached to a Final Return Showing Income caption: machine translation, not official suppl-5039-15/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-3 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-3 **第一項** 新規則第四十七条の二第三項（第一号に係る部分に限る。）の規定は、個人が施行日以後に支出する新法第七十八条第一項に規定する特定寄附金について適用し、個人が施行日前に支出した旧法第七十八条第一項に規定する特定寄附金については、なお従前の例による。 suppl-5039-15/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-3/par-1 The provisions of Article 47-2, paragraph (3) of the New Regulation (limited to the part relating to item (i)) apply to specified donations prescribed in Article 78, paragraph (1) of the New Act that an individual pays on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in Article 78, paragraph (1) of the Former Act that an individual paid before the Effective Date. machine translation, not official ### 第四条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-5039-15/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-4 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4 **第一項** 新規則別表第二（一）から別表第二（六）までに定める書式は、施行日以後に提出する所得税法施行規則第十五条に規定する申告書又は申込書について適用し、施行日前に提出した同条に規定する申告書又は申込書については、なお従前の例による。 suppl-5039-15/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4/par-1 The forms prescribed in Appended Table II (1) through Appended Table II (6) of the New Regulation apply to the returns or application forms prescribed in Article 15 of the Regulation for Enforcement of the Income Tax Act that are submitted on or after the Effective Date, and the provisions then in force continue to govern the returns or application forms prescribed in that Article that were submitted before the Effective Date. machine translation, not official **第二項** 新規則別表第五（二十八）に定める書式は、施行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調書について適用し、施行日前に同項の規定により提出した調書については、なお従前の例による。 suppl-5039-15/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4/par-2 The form prescribed in Appended Table V (28) of the New Regulation applies to the reports submitted under Article 225, paragraph (1) of the Income Tax Act on or after the Effective Date, and the provisions then in force continue to govern the reports submitted under that paragraph before the Effective Date. machine translation, not official **第三項** 新規則別表第六（二）に定める書式は、令和四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二項に規定する退職手当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二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退職手当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-5039-15/art-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4/par-3 The form prescribed in Appended Table VI (2) of the New Regulation applies to the Withholding receipts prescribed in Article 226, paragraph (2) 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 severance pay or other such compensation prescribed in that paragraph that is to be paid on or after January 1, 2022, 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 severance pay or other such compensation that is to be paid before that date. machine translation, not official **第四項** 前三項に規定する書式は、当分の間、改正前の所得税法施行規則の相当の規定に定める申告書、申込書、調書又は源泉徴収票に、新規則別表第二（一）から別表第二（六）まで、別表第五（二十八）及び別表第六（二）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-5039-15/art-4/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4/par-4 The forms prescribed in the preceding three paragraphs may, for the time being, be replaced by a return, application form, report or Withholding receipt prescribed in the corresponding provision of the Regulation for Enforcement of the Income Tax Act prior to amendment, with entries made in it in accordance with Appended Table II (1) through Appended Table II (6), Appended Table V (28) and Appended Table VI (2) of the New Regulation. machine translation, not official --- ## Cites - suppl-5039-15/art-1/par-1: 附則第四条第三項 → 所得税法施行規則 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-5039-15/art-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4/par-3 - suppl-5039-15/art-2/par-1: 第七条第一項第七号 → 所得税法施行規則 第七条第一項第七号 (Article 7, paragraph (1), item (vii)), art-7/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-7/par-1/item-7 - suppl-5039-15/art-2/par-1: 所得税法等の一部を改正する法律（令和三年法律第十一号。以下この項において「改正法」という。）第一条 → e-Gov law 503AC0000000011, 第一条 (Article 1), art-1 — not held in this collection - suppl-5039-15/art-2/par-1: 第十条第二項 → 所得税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/income-tax-act/art-10/par-2 · https://japanlaw.org/l/340AC0000000033/art-10/par-2 - suppl-5039-15/art-2/par-1: 同条第五項 → 所得税法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/ja/income-tax-act/art-10/par-5 · https://japanlaw.org/l/340AC0000000033/art-10/par-5 - suppl-5039-15/art-2/par-1: この項 → 所得税法施行規則 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-5039-15/art-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-2/par-1 - suppl-5039-15/art-2/par-1: 改正法第七条 → e-Gov law 503AC0000000011, 第七条 (Article 7), art-7 — not held in this collection - suppl-5039-15/art-2/par-1: 租税特別措置法（昭和三十二年法律第二十六号）第四条第二項 → 租税特別措置法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-4/par-2 · https://japanlaw.org/l/332AC0000000026/art-4/par-2 - suppl-5039-15/art-2/par-1: 租税特別措置法施行令等の一部を改正する政令（令和三年政令第百十九号。以下この項において「令和三年租税特別措置法施行令改正令」という。）第一条 → e-Gov law 503CO0000000119, 第一条 (Article 1), art-1 — not held in this collection - suppl-5039-15/art-2/par-1: の規定による改正後の租税特別措置法施行令（昭和三十二年政令第四十三号。以下この項において「新租税特別措置法施行令」という。）第二条の四第三項 → e-Gov law 332CO0000000043, 第二条の四第三項 (Article 2-4, paragraph (3)), art-2-4/par-3 — not held in this collection - suppl-5039-15/art-2/par-2: 新規則第七条第十項 → 所得税法施行規則 第七条第十項 (Article 7, paragraph (10)), art-7/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-10 · https://japanlaw.org/l/340M50000040011/art-7/par-10 - suppl-5039-15/art-2/par-2: 第十一項 → 所得税法施行規則 第七条第十一項 (Article 7, paragraph (11)), art-7/par-11 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-11 · https://japanlaw.org/l/340M50000040011/art-7/par-11 - suppl-5039-15/art-2/par-2: 同条第八項 → 所得税法施行規則 第七条第八項 (Article 7, paragraph (8)), art-7/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-8 · https://japanlaw.org/l/340M50000040011/art-7/par-8 - suppl-5039-15/art-2/par-2: 第九項 → 所得税法施行規則 第七条第九項 (Article 7, paragraph (9)), art-7/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-9 · https://japanlaw.org/l/340M50000040011/art-7/par-9 - suppl-5039-15/art-2/par-2: 同条第七項第一号 → 所得税法施行規則 第七条第七項第一号 (Article 7, paragraph (7), item (i)), art-7/par-7/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-7/item-1 · https://japanlaw.org/l/340M50000040011/art-7/par-7/item-1 - suppl-5039-15/art-3/par-1: 新規則第四十七条の二第三項 → 所得税法施行規則 第四十七条の二第三項 (Article 47-2, paragraph (3)), art-47-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3 - suppl-5039-15/art-3/par-1: 第一号 → 所得税法施行規則 第四十七条の二第三項第一号 (Article 47-2, paragraph (3), item (i)), art-47-2/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-47-2/par-3/item-1 - suppl-5039-15/art-4/par-1: 所得税法施行規則第十五条 → 所得税法施行規則 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-15 · https://japanlaw.org/l/340M50000040011/art-15 - suppl-5039-15/art-4/par-2: 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-5039-15/art-4/par-3: 所得税法第二百二十六条第二項 → 所得税法 第二百二十六条第二項 (Article 226, paragraph (2)), art-226/par-2 — https://japanlaw.org/ja/income-tax-act/art-226/par-2 · https://japanlaw.org/l/340AC0000000033/art-226/par-2 - suppl-5039-15/art-4/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-5039-15/art-4/par-4: 前三項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-5039-15/art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4/par-1 - suppl-5039-15/art-4/par-4: 前三項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-5039-15/art-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4/par-2 - suppl-5039-15/art-4/par-4: 前三項 → 所得税法施行規則 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-5039-15/art-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4/par-3 ## 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（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-1/par-1 - 所得税法施行規則 附則第二条第一項（障害者等に該当する旨を証する書類の範囲等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-2/par-1 - 所得税法施行規則 附則第四条第四項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5039-15/art-4/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5039-15/art-4/par-4 --- ## 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