# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（青色申告をやめようとする場合の届出に関する経過措置） — address `suppl-5059-12/art-6` - 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-5059-12/art-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-6 - 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. --- ### 第六条（青色申告をやめようとする場合の届出に関する経過措置） — Transitional Measures Concerning Notification When Intending to Discontinue Filing a Blue Return caption: machine translation, not official suppl-5059-12/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-6 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-6 **第一項** 新規則第六十六条（所得税法施行規則第六十七条において準用する場合を含む。）の規定は、令和八年分以後の所得税につき青色申告書の提出をやめようとする場合について適用し、令和七年分以前の所得税につき青色申告書の提出をやめようとする場合については、なお従前の例による。 suppl-5059-12/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-6/par-1 The provisions of Article 66 of the New Regulation (including as applied mutatis mutandis pursuant to Article 67 of the Regulation for Enforcement of the Income Tax Act) apply to cases where a person intends to discontinue submitting a Blue Return with respect to income tax for the year 2026 or any subsequent year, and the provisions then in force continue to govern cases where a person intends to discontinue submitting a Blue Return with respect to income tax for the year 2025 or any earlier year. machine translation, not official --- ## Cites - suppl-5059-12/art-6/par-1: 所得税法施行規則第六十七条 → 所得税法施行規則 第六十七条 (Article 67), art-67 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-67 · https://japanlaw.org/l/340M50000040011/art-67 ## 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四号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5059-12/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-5059-12/art-1/par-1/item-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-20261027T143811-124, 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