# 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-5069-14. 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-5069-14` - 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-5069-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5069-14 - 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 令和六年三月三〇日財務省令第一四号 suppl-5069-14 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14 · https://japanlaw.org/l/340M50000040011/suppl-5069-14 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5069-14/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1 **第一項** この省令は、令和六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。 suppl-5069-14/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the date specified in each of those items: machine translation, not official **一** 第四十六条の改正規定、第四十七条第三項の改正規定、第四十八条第一項第四号の改正規定、第九十三条第一項の改正規定、第九十四条の二第一項の改正規定、第百条第一項の改正規定、別表第六（一）の改正規定（同表の備考２（１７）（チ）及び（リ）に係る部分を除く。）及び別表第六（三）の改正規定並びに附則第五条、第六条、第八条及び第十条の規定　令和六年六月一日 suppl-5069-14/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1/par-1/item-1 the provisions amending Article 46, the provisions amending Article 47, paragraph (3), the provisions amending Article 48, paragraph (1), item (iv), the provisions amending Article 93, paragraph (1), the provisions amending Article 94-2, paragraph (1), the provisions amending Article 100, paragraph (1), the provisions amending Appended Table VI (1) (excluding the part pertaining to Note 2 (17) (h) and (i) of that table) and the provisions amending Appended Table VI (3), and the provisions of Articles 5, 6, 8 and 10 of the Supplementary Provisions: June 1, 2024; machine translation, not official **二** 第七条第二項の改正規定　令和六年十二月二日 suppl-5069-14/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1/par-1/item-2 the provisions amending Article 7, paragraph (2): December 2, 2024; machine translation, not official **三** 第百四条（見出しを含む。）の改正規定　令和八年九月一日 suppl-5069-14/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1/par-1/item-3 the provisions amending Article 104 (including its heading): September 1, 2026; machine translation, not official **四** 第十六条第二項第一号の改正規定、第十六条の二第一項第一号の改正規定、第九十六条第一項第七号ハの改正規定及び別表第七（一）の表の備考２（９）ヘ（ｉｉｉ）の改正規定並びに附則第七条並びに第九条第二項及び第四項の規定　公益信託に関する法律（令和六年法律第　号）の施行の日 suppl-5069-14/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1/par-1/item-4 the provisions amending Article 16, paragraph (2), item (i), the provisions amending Article 16-2, paragraph (1), item (i), the provisions amending Article 96, paragraph (1), item (vii), (c), and the provisions amending Note 2 (9) (f) (iii) of the table in Appended Table VII (1), and the provisions of Article 7 and Article 9, paragraphs (2) and (4) of the Supplementary Provisions: the date of enforcement of the Act on Public Interest Trusts (Act No. __ of 2024); machine translation, not official **五** 第七十七条の四第七項の改正規定　情報通信技術の活用による行政手続等に係る関係者の利便性の向上並びに行政運営の簡素化及び効率化を図るための行政手続等における情報通信の技術の利用に関する法律等の一部を改正する法律（令和元年法律第十六号）附則第一条第十号に掲げる規定の施行の日 suppl-5069-14/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1/par-1/item-5 the provisions amending Article 77-4, paragraph (7): the date of enforcement of the provisions set forth in Article 1, item (x) of the Supplementary Provisions of the Act Partially Amending the Act on Use of Information and Communications Technology in Administrative Procedures, etc., and Other Acts to Improve Convenience for Persons Concerned in Administrative Procedures, etc. and to Simplify and Streamline Administrative Operations through the Use of Information and Communications Technology (Act No. 16 of 2019). machine translation, not official ### 第二条（非課税とされる国等から支給される金品に係る事業の範囲等に関する経過措置） — Transitional Measures Regarding the Scope, etc. of Business Pertaining to Money and Goods Provided by the State, etc. That Are Exempt from Taxation caption: machine translation, not official suppl-5069-14/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-2 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/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。）第三条の二第三項（第一号に係る部分に限る。）の規定は、令和六年分以後の所得税について適用し、令和五年分以前の所得税については、なお従前の例による。 suppl-5069-14/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-2/par-1 The provisions of Article 3-2, paragraph (3) (limited to the part pertaining to item (i)) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to income tax for 2024 and subsequent years, and the provisions then in force continue to govern income tax for 2023 and earlier years. machine translation, not official ### 第三条（公共法人等及び公益信託等に係る非課税申告書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Stated in a Return for Exemption from Taxation Pertaining to Public Corporations, etc. and Public Interest Trusts, etc. caption: machine translation, not official suppl-5069-14/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-3 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-3 **第一項** 新規則第十六条の二（第一項第四号に係る部分に限る。）の規定は、この省令の施行の日（以下「施行日」という。）以後に提出する所得税法第十一条第三項の申告書について適用し、施行日前に提出した所得税法等の一部を改正する法律（令和六年法律第八号。以下「改正法」という。）第一条の規定による改正前の所得税法第十一条第三項の申告書については、なお従前の例による。 suppl-5069-14/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-3/par-1 The provisions of Article 16-2 (limited to the part pertaining to paragraph (1), item (iv)) of the New Regulation apply to a return under Article 11, paragraph (3) of the Income Tax Act submitted on or after the date of enforcement of this Ministerial Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern a return under Article 11, paragraph (3) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024; hereinafter referred to as the "Amending Act") that was submitted before the Effective Date. machine translation, not official ### 第四条（支払通知書に係る電磁的方法による提供の承諾に関する経過措置） — Transitional Measures Regarding Consent to Provision by Electronic or Magnetic Means Concerning Notices of Payment caption: machine translation, not official suppl-5069-14/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-4 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-4 **第一項** 新規則第九十二条の三第二項（所得税法施行規則第七十二条の四第十項及び第七十二条の六第十項並びに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）第五条の四の二第十一項、第五条の四の三第八項、第五条の四の四第九項及び第五条の四の五第八項において準用する場合を含む。以下この条において同じ。）の規定は、新規則第九十二条の三第二項に規定する支払をする者、所得税法施行規則第七十二条の四第十項に規定する内国法人、同令第七十二条の六第十項に規定する外国法人、租税特別措置法施行規則第五条の四の二第十一項に規定する特定目的会社、同令第五条の四の三第八項に規定する投資法人又は同令第五条の四の四第九項若しくは第五条の四の五第八項に規定する受託法人が施行日以後に行う新規則第九十二条の三第二項に規定する通知について適用する。 suppl-5069-14/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-4/par-1 The provisions of Article 92-3, paragraph (2) of the New Regulation (including as applied mutatis mutandis pursuant to Article 72-4, paragraph (10) and Article 72-6, paragraph (10) of the Regulation for Enforcement of the Income Tax Act and Article 5-4-2, paragraph (11), Article 5-4-3, paragraph (8), Article 5-4-4, paragraph (9) and Article 5-4-5, paragraph (8) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation (Ministry of Finance Order No. 15 of 1957); the same applies hereinafter in this Article) apply to the notice prescribed in Article 92-3, paragraph (2) of the New Regulation given on or after the Effective Date by the person making the payment prescribed in that paragraph, the Domestic Corporation prescribed in Article 72-4, paragraph (10) of the Regulation for Enforcement of the Income Tax Act, the Foreign Corporation prescribed in Article 72-6, paragraph (10) of that Regulation, the specific purpose company prescribed in Article 5-4-2, paragraph (11) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, the investment corporation prescribed in Article 5-4-3, paragraph (8) of that Regulation, or the trust corporation prescribed in Article 5-4-4, paragraph (9) or Article 5-4-5, paragraph (8) of that Regulation. machine translation, not official ### 第五条（給与等の源泉徴収票に関する経過措置） — Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages caption: machine translation, not official suppl-5069-14/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-5 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-5 **第一項** 新規則第九十三条第一項の規定及び新規則別表第六（一）に定める書式は、令和六年以後に支払うべき同年以後に支払の確定した所得税法第百八十三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同年六月一日以後であるものについて適用し、同年以前に支払うべき同年以前に支払の確定した同項に規定する給与等でその最後に支払をする日が同年六月一日前であるものについては、なお従前の例による。 suppl-5069-14/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-5/par-1 The provisions of Article 93, paragraph (1) of the New Regulation and the form specified in Appended Table VI (1) of the New Regulation apply to the salary or other wage prescribed in Article 183, paragraph (1) of the Income Tax Act that is to be paid in or after 2024 and for which payment is fixed in or after that year, and for which the last payment date is on or after June 1 of that year, and the provisions then in force continue to govern the salary or other wage prescribed in that paragraph that is to be paid in or before that year and for which payment is fixed in or before that year, and for which the last payment date is before June 1 of that year. machine translation, not official **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（以下「旧規則」という。）の相当の規定に定める源泉徴収票に、新規則別表第六（一）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-5069-14/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-5/par-2 The form prescribed in the preceding paragraph may, for the time being, be replaced by a Withholding receipt prescribed in the corresponding provisions of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Regulation"), in which entries have been made in accordance with Appended Table VI (1) of the New Regulation. machine translation, not official ### 第六条（公的年金等の源泉徴収票に関する経過措置） — Transitional Measures Regarding Withholding Receipts for Public Pensions or Retirement Packages caption: machine translation, not official suppl-5069-14/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-6 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-6 **第一項** 新規則第九十四条の二第一項の規定及び新規則別表第六（三）に定める書式は、令和六年六月一日以後に支払う所得税法第三十五条第三項に規定する公的年金等について適用し、同日前に支払う同項に規定する公的年金等については、なお従前の例による。 suppl-5069-14/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-6/par-1 The provisions of Article 94-2, paragraph (1) of the New Regulation and the form specified in Appended Table VI (3) of the New Regulation apply to the public pension or retirement package prescribed in Article 35, paragraph (3) of the Income Tax Act that is paid on or after June 1, 2024, and the provisions then in force continue to govern the public pension or retirement package prescribed in that paragraph that is paid before that day. machine translation, not official **第二項** 前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源泉徴収票に、新規則別表第六（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-5069-14/art-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-6/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-6/par-2 The form prescribed in the preceding paragraph may, for the time being, be replaced by a Withholding receipt prescribed in the corresponding provisions of the Former Regulation, in which entries have been made in accordance with Appended Table VI (3) of the New Regulation. machine translation, not official ### 第七条（信託の計算書に関する経過措置） — Transitional Measures Concerning Trust Accounting Statements caption: machine translation, not official suppl-5069-14/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-7 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-7 **第一項** 改正法附則第三条第一項の規定の適用がある場合における新規則第九十六条の規定の適用については、同条第一項第七号ハ中「規定する公益信託」とあるのは「規定する公益信託若しくは所得税法等の一部を改正する法律（令和六年法律第八号）附則第三条第一項（寄附金控除に関する経過措置）に規定する特定公益信託」と、「当該公益信託」とあるのは「当該公益信託又は特定公益信託」とする。 suppl-5069-14/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-7/par-1 In the application of the provisions of Article 96 of the New Regulation in the case where Article 3, paragraph (1) of the Supplementary Provisions of the Amending Act applies, the phrase "public interest trust prescribed in Article 11, paragraph (2) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Act" in item (vii), (c) of paragraph (1) of that Article is deemed to be replaced with "public interest trust prescribed in Article 11, paragraph (2) (Exemption from Taxation for Public Corporations, etc. and Public Interest Trusts, etc.) of the Act or specified public interest trust prescribed in Article 3, paragraph (1) (Transitional Measures Regarding Donation Deduction) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)", and the phrase "that public interest trust" is deemed to be replaced with "that public interest trust or specified public interest trust". machine translation, not official ### 第八条（給与等、退職手当等又は公的年金等の支払明細書に関する経過措置） — Transitional Measures Regarding Payment Slips for Salaries or Other Wages, Severance Pay or Other Such Compensation, or Public Pensions or Retirement Packages caption: machine translation, not official suppl-5069-14/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-8 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-8 **第一項** 新規則第百条第一項の規定は、令和六年六月一日以後に支払う所得税法第百八十三条第一項に規定する給与等について適用し、同日前に支払う同項に規定する給与等については、なお従前の例による。 suppl-5069-14/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-8/par-1 The provisions of Article 100, paragraph (1) of the New Regulation apply to salary or other wage prescribed in Article 183, paragraph (1) of the Income Tax Act that is paid on or after June 1, 2024, and the provisions then in force continue to govern salary or other wage prescribed in that paragraph that is paid before that date. machine translation, not official ### 第九条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-5069-14/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-9 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9 **第一項** 新規則別表第三（五）、別表第四（二）、別表第五（三）及び別表第五（八）に定める書式は、施行日以後に所得税法第二百二十条、第二百二十四条第二項及び第二百二十五条第一項の規定により添付し、又は提出するこれらの規定に規定する計算書、告知書及び調書について適用し、施行日前にこれらの規定により添付し、又は提出したこれらの規定に規定する計算書、告知書及び調書については、なお従前の例による。 suppl-5069-14/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-1 The forms prescribed in Appended Table III (5), Appended Table IV (2), Appended Table V (3) and Appended Table V (8) of the New Regulation apply to the statements, paper-based notices and reports prescribed in Article 220, Article 224, paragraph (2) and Article 225, paragraph (1) of the Income Tax Act that are attached or submitted under those provisions on or after the Effective Date, and the provisions then in force continue to govern the statements, paper-based notices and reports prescribed in those provisions that were attached or submitted under those provisions before the Effective Date. machine translation, not official **第二項** 新規則別表第七（一）に定める書式は、附則第一条第四号に定める日以後に所得税法第二百二十七条の規定により提出する同条に規定する計算書について適用し、同日前に同条の規定により提出した同条に規定する計算書については、なお従前の例による。 suppl-5069-14/art-9/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-2 The form prescribed in Appended Table VII (1) of the New Regulation applies to the statement prescribed in Article 227 of the Income Tax Act that is submitted under that Article on or after the date specified in Article 1, item (iv) of the Supplementary Provisions of this Ministerial Order, and the provisions then in force continue to govern the statement prescribed in that Article that was submitted under that Article before that date. machine translation, not official **第三項** 前二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計算書、告知書又は調書に、新規則別表第三（五）、別表第四（二）、別表第五（三）、別表第五（八）及び別表第七（一）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-5069-14/art-9/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-3 The forms prescribed in the preceding two paragraphs may, for the time being, be replaced by a statement, paper-based notice or report prescribed in the corresponding provision of the Former Regulation, with entries made in it in accordance with Appended Table III (5), Appended Table IV (2), Appended Table V (3), Appended Table V (8) and Appended Table VII (1) of the New Regulation. machine translation, not official **第四項** 改正法附則第三条第一項の規定の適用がある場合において、所得税法第二百二十七条に規定する信託が租税特別措置法（昭和三十二年法律第二十六号）第四条の五第一項に規定する特定寄附信託であるときにおける所得税法第二百二十七条に規定する計算書についての新規則別表第七（一）に定める書式の適用については、同表の備考２（９）ヘ（ｉｉｉ）中「規定する公益信託」とあるのは「規定する公益信託若しくは所得税法等の一部を改正する法律（令和６年法律第８号）附則第３条第１項に規定する特定公益信託」と、「当該公益信託」とあるのは「当該公益信託又は特定公益信託」とする。 suppl-5069-14/art-9/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-4 In the case where the provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Amending Act apply, if the trust prescribed in Article 227 of the Income Tax Act is a specified donation trust prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), with respect to the application of the form prescribed in Appended Table VII (1) of the New Regulation to the statement prescribed in Article 227 of the Income Tax Act, the phrase "prescribed public interest trust" in Note 2 (9), (f), (iii) of the Remarks to that table is deemed to be replaced with "prescribed public interest trust or specified public interest trust prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)", and the phrase "the relevant public interest trust" is deemed to be replaced with "the relevant public interest trust or specified public interest trust". machine translation, not official --- ## Cites - suppl-5069-14/art-1/par-1/item-1: 附則第五条 → 所得税法施行規則 附則第五条 (Supplementary Provisions, Article 5), suppl-5069-14/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-5 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-5 - suppl-5069-14/art-1/par-1/item-1: 第六条 → 所得税法施行規則 附則第六条 (Supplementary Provisions, Article 6), suppl-5069-14/art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-6 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-6 - suppl-5069-14/art-1/par-1/item-1: 第八条 → 所得税法施行規則 附則第八条 (Supplementary Provisions, Article 8), suppl-5069-14/art-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-8 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-8 - suppl-5069-14/art-1/par-1/item-4: 附則第七条 → 所得税法施行規則 附則第七条 (Supplementary Provisions, Article 7), suppl-5069-14/art-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-7 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-7 - suppl-5069-14/art-1/par-1/item-4: 第九条第二項 → 所得税法施行規則 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-5069-14/art-9/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-2 - suppl-5069-14/art-1/par-1/item-4: 第四項 → 所得税法施行規則 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-5069-14/art-9/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-4 - suppl-5069-14/art-2/par-1: 第三条の二第三項 → 所得税法施行規則 第三条の二第三項 (Article 3-2, paragraph (3)), art-3-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-3 · https://japanlaw.org/l/340M50000040011/art-3-2/par-3 - suppl-5069-14/art-2/par-1: 第一号 → 所得税法施行規則 第三条の二第三項第一号 (Article 3-2, paragraph (3), item (i)), art-3-2/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-3-2/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-3-2/par-3/item-1 - suppl-5069-14/art-3/par-1: 新規則第十六条の二 → 所得税法施行規則 第十六条の二 (Article 16-2), art-16-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2 · https://japanlaw.org/l/340M50000040011/art-16-2 - suppl-5069-14/art-3/par-1: 第一項第四号 → 所得税法施行規則 第十六条の二第一項第四号 (Article 16-2, paragraph (1), item (iv)), art-16-2/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-16-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-16-2/par-1/item-4 - suppl-5069-14/art-3/par-1: 所得税法第十一条第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/income-tax-act/art-11/par-3 · https://japanlaw.org/l/340AC0000000033/art-11/par-3 - suppl-5069-14/art-3/par-1: 所得税法等の一部を改正する法律（令和六年法律第八号。以下「改正法」という。）第一条 → e-Gov law 506AC0000000008, 第一条 (Article 1), art-1 — not held in this collection - suppl-5069-14/art-4/par-1: 新規則第九十二条の三第二項 → 所得税法施行規則 第九十二条の三第二項 (Article 92-3, paragraph (2)), art-92-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-92-3/par-2 · https://japanlaw.org/l/340M50000040011/art-92-3/par-2 - suppl-5069-14/art-4/par-1: 所得税法施行規則第七十二条の四第十項 → 所得税法施行規則 第七十二条の四第十項 (Article 72-4, paragraph (10)), art-72-4/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72-4/par-10 · https://japanlaw.org/l/340M50000040011/art-72-4/par-10 - suppl-5069-14/art-4/par-1: 第七十二条の六第十項 → 所得税法施行規則 第七十二条の六第十項 (Article 72-6, paragraph (10)), art-72-6/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-72-6/par-10 · https://japanlaw.org/l/340M50000040011/art-72-6/par-10 - suppl-5069-14/art-4/par-1: この条 → 所得税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-5069-14/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-4 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-4 - suppl-5069-14/art-5/par-1: 新規則第九十三条第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1 - suppl-5069-14/art-5/par-1: 所得税法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act/art-183/par-1 · https://japanlaw.org/l/340AC0000000033/art-183/par-1 - suppl-5069-14/art-5/par-2: 前項 → 所得税法施行規則 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-5069-14/art-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-5/par-1 - suppl-5069-14/art-6/par-1: 新規則第九十四条の二第一項 → 所得税法施行規則 第九十四条の二第一項 (Article 94-2, paragraph (1)), art-94-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94-2/par-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1 - suppl-5069-14/art-6/par-1: 所得税法第三十五条第三項 → 所得税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/ja/income-tax-act/art-35/par-3 · https://japanlaw.org/l/340AC0000000033/art-35/par-3 - suppl-5069-14/art-6/par-2: 前項 → 所得税法施行規則 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-5069-14/art-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-6/par-1 - suppl-5069-14/art-7/par-1: 新規則第九十六条 → 所得税法施行規則 第九十六条 (Article 96), art-96 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96 · https://japanlaw.org/l/340M50000040011/art-96 - suppl-5069-14/art-7/par-1: 同条第一項第七号 → 所得税法施行規則 第九十六条第一項第七号 (Article 96, paragraph (1), item (vii)), art-96/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-96/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-96/par-1/item-7 - suppl-5069-14/art-8/par-1: 新規則第百条第一項 → 所得税法施行規則 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-100/par-1 · https://japanlaw.org/l/340M50000040011/art-100/par-1 - suppl-5069-14/art-8/par-1: 所得税法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act/art-183/par-1 · https://japanlaw.org/l/340AC0000000033/art-183/par-1 - suppl-5069-14/art-9/par-1: 所得税法第二百二十条 → 所得税法 第二百二十条 (Article 220), art-220 — https://japanlaw.org/ja/income-tax-act/art-220 · https://japanlaw.org/l/340AC0000000033/art-220 - suppl-5069-14/art-9/par-1: 第二百二十四条第二項 → 所得税法 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/ja/income-tax-act/art-224/par-2 · https://japanlaw.org/l/340AC0000000033/art-224/par-2 - suppl-5069-14/art-9/par-1: 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-5069-14/art-9/par-2: 附則第一条第四号 → 所得税法施行規則 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5069-14/art-1/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1/par-1/item-4 - suppl-5069-14/art-9/par-2: 所得税法第二百二十七条 → 所得税法 第二百二十七条 (Article 227), art-227 — https://japanlaw.org/ja/income-tax-act/art-227 · https://japanlaw.org/l/340AC0000000033/art-227 - suppl-5069-14/art-9/par-3: 前二項 → 所得税法施行規則 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-5069-14/art-9/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-1 - suppl-5069-14/art-9/par-3: 前二項 → 所得税法施行規則 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-5069-14/art-9/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-2 - suppl-5069-14/art-9/par-4: 所得税法第二百二十七条 → 所得税法 第二百二十七条 (Article 227), art-227 — https://japanlaw.org/ja/income-tax-act/art-227 · https://japanlaw.org/l/340AC0000000033/art-227 - suppl-5069-14/art-9/par-4: 租税特別措置法（昭和三十二年法律第二十六号）第四条の五第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-4-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-5/par-1 ## Cited by 7 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-5069-14/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/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-5069-14/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1/par-1/item-4 - 所得税法施行規則 附則第四条第一項（支払通知書に係る電磁的方法による提供の承諾に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-4/par-1 - 所得税法施行規則 附則第五条第二項（給与等の源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-5/par-2 - 所得税法施行規則 附則第六条第二項（公的年金等の源泉徴収票に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-6/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-6/par-2 - 所得税法施行規則 附則第九条第二項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-2 - 所得税法施行規則 附則第九条第三項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-9/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-9/par-3 --- ## 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-20261027T143811-125, 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-20261027T143811-125, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-126, 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