# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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- 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-5049-13`
- 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-5049-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5049-13
- 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 令和四年三月三一日財務省令第一三号
<sup>suppl-5049-13 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13 · https://japanlaw.org/l/340M50000040011/suppl-5049-13</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5049-13/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-1 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-1</sup>

**第一項**  この省令は、令和四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5049-13/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2022; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items:
<sup>machine translation, not official</sup>

  **一**  第十八条の二第二号の改正規定及び第十八条の三の改正規定　令和四年五月一日
  <sup>suppl-5049-13/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-1/par-1/item-1</sup>
  the provisions amending Article 18-2, item (ii) and the provisions amending Article 18-3: May 1, 2022;
  <sup>machine translation, not official</sup>

  **二**  目次の改正規定（「第三十四条」を「第三十四条の三」に改める部分を除く。）、第一編第五章を削る改正規定、同編第四章中第十六条の三を第十七条とする改正規定、第二編第一章第三節第一款の二を同節第一款の三とし、同節第一款を同節第一款の二とし、同款の前に一款を加える改正規定及び第九十七条の四第二項の改正規定　令和五年一月一日
  <sup>suppl-5049-13/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-1/par-1/item-2</sup>
  the provisions amending the table of contents (excluding the part replacing "Article 34" with "Article 34-3"), the provisions deleting Chapter 5 of Part I, the provisions amending Chapter 4 of that Part to change Article 16-3 to Article 17, the provisions amending Part II, Chapter 1, Section 3 to change Subsection 1-2 of that Section to Subsection 1-3 of that Section, change Subsection 1 of that Section to Subsection 1-2 of that Section, and add a subsection before that subsection, and the provisions amending Article 97-4, paragraph (2): January 1, 2023;
  <sup>machine translation, not official</sup>

  **三**  第四十条の十の二第五号の改正規定、第八十二条第一項第五号の改正規定、第八十三条の改正規定、別表第五（一）の改正規定、別表第五（三）の改正規定、別表第五（五）の改正規定、別表第五（六）の改正規定及び別表第五（七）の表の備考２（７）の改正規定　令和五年十月一日
  <sup>suppl-5049-13/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-1/par-1/item-3</sup>
  the provisions amending Article 40-10-2, item (v), the provisions amending Article 82, paragraph (1), item (v), the provisions amending Article 83, the provisions amending Appended Table V (1), the provisions amending Appended Table V (3), the provisions amending Appended Table V (5), the provisions amending Appended Table V (6), and the provisions amending Note 2 (7) of the Remarks to the table of Appended Table V (7): October 1, 2023.
  <sup>machine translation, not official</sup>

### 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
<sup>caption: machine translation, not official</sup>
<sup>suppl-5049-13/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-2 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-2</sup>

**第一項**  国民年金手帳（年金制度の機能強化のための国民年金法等の一部を改正する法律（令和二年法律第四十号）第二条の規定による改正前の国民年金法（昭和三十四年法律第百四十一号）第十三条第一項に規定する国民年金手帳をいう。次条において同じ。）が年金制度の機能強化のための国民年金法等の一部を改正する法律の施行に伴う厚生労働省関係省令の整備に関する省令（令和三年厚生労働省令第百十五号。次条において「整備省令」という。）附則第六条第一項の規定により同項に規定する書類とみなされる間における所得税法施行規則第七条第二項（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。）の規定の適用については、所得税法施行規則第七条第二項中「掲げる書類（」とあるのは、「掲げる書類又は年金制度の機能強化のための国民年金法等の一部を改正する法律（令和二年法律第四十号）第二条（国民年金法の一部改正）の規定による改正前の国民年金法（昭和三十四年法律第百四十一号）第十三条第一項（国民年金手帳）に規定する国民年金手帳（」とする。
<sup>suppl-5049-13/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-2/par-1</sup>
With respect to the application of Article 7, paragraph (2) of the Regulation for Enforcement of the Income Tax Act (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)) during the period in which a national pension handbook (meaning the national pension handbook prescribed in Article 13, paragraph (1) of the National Pension Act (Act No. 141 of 1959) prior to amendment by the provisions of Article 2 of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Act No. 40 of 2020); the same applies in the following Article) is deemed, pursuant to the provisions of Article 6, paragraph (1) of the Supplementary Provisions of the Ministerial Order on Arrangement of Ministerial Orders Related to the Ministry of Health, Labour and Welfare Accompanying Enforcement of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Order of the Ministry of Health, Labour and Welfare No. 115 of 2021; hereinafter referred to as the "Arrangement Ministerial Order" in the following Article), to be a document prescribed in that paragraph, the phrase "documents set forth (" in Article 7, paragraph (2) of the Regulation for Enforcement of the Income Tax Act is deemed to be replaced with "documents set forth, or the national pension handbook prescribed in Article 13, paragraph (1) (National Pension Handbook) of the National Pension Act (Act No. 141 of 1959) prior to amendment by the provisions of Article 2 (Partial Amendment of the National Pension Act) of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Act No. 40 of 2020) (".
<sup>machine translation, not official</sup>

### 第三条（貯蓄取扱機関等の営業所の長に提示する書類の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Documents to Be Presented to the Head of a Business Office of a Savings Institution, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5049-13/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-3 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-3</sup>

**第一項**  国民年金手帳が整備省令附則第六条第一項の規定により同項に規定する書類とみなされる間における改正後の所得税法施行規則（以下「新規則」という。）第八十一条の六第二項（所得税法施行規則第八十一条の二十第一項、第八十一条の二十五第一項、第八十一条の二十九第一項、第八十一条の三十三第一項、第八十一条の三十六第二項及び第八十一条の三十八第一項並びに租税特別措置法施行規則第三条の十七第七項において準用する場合を含む。）の規定の適用については、新規則第八十一条の六第二項中「掲げる書類（」とあるのは、「掲げる書類又は年金制度の機能強化のための国民年金法等の一部を改正する法律（令和二年法律第四十号）第二条（国民年金法の一部改正）の規定による改正前の国民年金法第十三条第一項（国民年金手帳）に規定する国民年金手帳（」とする。
<sup>suppl-5049-13/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-3/par-1</sup>
With respect to the application of Article 81-6, paragraph (2) 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 81-20, paragraph (1), Article 81-25, paragraph (1), Article 81-29, paragraph (1), Article 81-33, paragraph (1), Article 81-36, paragraph (2) and Article 81-38, paragraph (1) of the Regulation for Enforcement of the Income Tax Act, and Article 3-17, paragraph (7) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) during the period in which a national pension handbook is deemed, pursuant to the provisions of Article 6, paragraph (1) of the Supplementary Provisions of the Arrangement Ministerial Order, to be a document prescribed in that paragraph, the phrase "documents set forth (" in Article 81-6, paragraph (2) of the New Regulation is deemed to be replaced with "documents set forth, or the national pension handbook prescribed in Article 13, paragraph (1) (National Pension Handbook) of the National Pension Act prior to amendment by the provisions of Article 2 (Partial Amendment of the National Pension Act) of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Act No. 40 of 2020) (".
<sup>machine translation, not official</sup>

### 第四条（書式に関する経過措置） — Transitional Measures Concerning Forms
<sup>caption: machine translation, not official</sup>
<sup>suppl-5049-13/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-4 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-4</sup>

**第一項**  新規則別表第五（七）（同表の備考２（７）に係る部分を除く。）及び別表第五（二十九）に定める書式は、この省令の施行の日以後に所得税法第二百二十五条第一項又は第二項の規定により提出し、又は交付するこれらの規定に規定する調書及び通知書について適用し、同日前にこれらの規定により提出し、又は交付したこれらの規定に規定する調書及び通知書については、なお従前の例による。
<sup>suppl-5049-13/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-4/par-1</sup>
The forms prescribed in Appended Table V (7) of the New Regulation (excluding the part relating to Note 2 (7) of the Remarks to that table) and Appended Table V (29) of the New Regulation apply to the reports and written notices prescribed in Article 225, paragraph (1) or (2) of the Income Tax Act that are submitted or delivered under those provisions on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern the reports and written notices prescribed in those provisions that were submitted or delivered under those provisions before that date.
<sup>machine translation, not official</sup>

**第二項**  前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調書又は通知書に、新規則別表第五（七）及び別表第五（二十九）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。
<sup>suppl-5049-13/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-4/par-2</sup>
The forms prescribed in the preceding paragraph may, for the time being, be replaced by a report or written notice 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 V (7) and Appended Table V (29) of the New Regulation.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5049-13/art-2/par-1: 年金制度の機能強化のための国民年金法等の一部を改正する法律（令和二年法律第四十号）第二条 → e-Gov law 502AC0000000040, 第二条 (Article 2), art-2 — not held in this collection
- suppl-5049-13/art-2/par-1: 次条 → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-5049-13/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-3 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-3
- suppl-5049-13/art-2/par-1: 所得税法施行規則第七条第二項 → 所得税法施行規則 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-7/par-2 · https://japanlaw.org/l/340M50000040011/art-7/par-2
- suppl-5049-13/art-3/par-1: 第八十一条の六第二項 → 所得税法施行規則 第八十一条の六第二項 (Article 81-6, paragraph (2)), art-81-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-2
- suppl-5049-13/art-3/par-1: 所得税法施行規則第八十一条の二十第一項 → 所得税法施行規則 第八十一条の二十第一項 (Article 81-20, paragraph (1)), art-81-20/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-20/par-1 · https://japanlaw.org/l/340M50000040011/art-81-20/par-1
- suppl-5049-13/art-3/par-1: 第八十一条の二十五第一項 → 所得税法施行規則 第八十一条の二十五第一項 (Article 81-25, paragraph (1)), art-81-25/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-25/par-1 · https://japanlaw.org/l/340M50000040011/art-81-25/par-1
- suppl-5049-13/art-3/par-1: 第八十一条の二十九第一項 → 所得税法施行規則 第八十一条の二十九第一項 (Article 81-29, paragraph (1)), art-81-29/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-29/par-1 · https://japanlaw.org/l/340M50000040011/art-81-29/par-1
- suppl-5049-13/art-3/par-1: 第八十一条の三十三第一項 → 所得税法施行規則 第八十一条の三十三第一項 (Article 81-33, paragraph (1)), art-81-33/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-33/par-1 · https://japanlaw.org/l/340M50000040011/art-81-33/par-1
- suppl-5049-13/art-3/par-1: 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-5049-13/art-3/par-1: 第八十一条の三十八第一項 → 所得税法施行規則 第八十一条の三十八第一項 (Article 81-38, paragraph (1)), art-81-38/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-38/par-1 · https://japanlaw.org/l/340M50000040011/art-81-38/par-1
- suppl-5049-13/art-3/par-1: 年金制度の機能強化のための国民年金法等の一部を改正する法律（令和二年法律第四十号）第二条 → e-Gov law 502AC0000000040, 第二条 (Article 2), art-2 — not held in this collection
- suppl-5049-13/art-4/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-5049-13/art-4/par-1: 第二項 → 所得税法 第二百二十五条第二項 (Article 225, paragraph (2)), art-225/par-2 — https://japanlaw.org/ja/income-tax-act/art-225/par-2 · https://japanlaw.org/l/340AC0000000033/art-225/par-2
- suppl-5049-13/art-4/par-2: 前項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-5049-13/art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-4/par-1

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 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-5049-13/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-2/par-1
- 所得税法施行規則 附則第四条第二項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5049-13/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5049-13/art-4/par-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-20261027T143811-124, 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-20261027T143811-124, 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