# 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-5069-41. 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-5069-41` - 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-5069-41 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5069-41 - 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 令和六年五月二四日財務省令第四一号 suppl-5069-41 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-41 · https://japanlaw.org/l/340M50000040011/suppl-5069-41 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5069-41/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-41/art-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-41/art-1 **第一項** この省令は、令和六年五月二十七日から施行する。 suppl-5069-41/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-41/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-41/art-1/par-1 This Ministerial Order comes into effect as of May 27, 2024. machine translation, not official ### 第三条（所得税法施行規則の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Income Tax Act caption: machine translation, not official suppl-5069-41/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-41/art-3 · https://japanlaw.org/l/340M50000040011/suppl-5069-41/art-3 **第一項** 還付された個人番号カード所持者に係る第二条の規定による改正後の所得税法施行規則第八十一条の六第一項（第二号ロに係る部分に限るものとし、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、同号ロ中「前号イに掲げる個人番号カード」とあるのは、「行政手続における特定の個人を識別するための番号の利用等に関する法律施行規則等の一部を改正する命令（令和六年デジタル庁・総務省令第十号）第二条（行政手続における特定の個人を識別するための番号の利用等に関する法律に規定する個人番号、個人番号カード、特定個人情報の提供等に関する命令の一部改正）の規定による改正前の行政手続における特定の個人を識別するための番号の利用等に関する法律に規定する個人番号、個人番号カード、特定個人情報の提供等に関する命令（平成二十六年総務省令第八十五号）第三十二条第一項（国外転出者に対する個人番号カードの還付）に規定する還付された個人番号カード」とする。 suppl-5069-41/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-41/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-41/art-3/par-1 With respect to the application of Article 81-6, paragraph (1) of the Regulation for Enforcement of the Income Tax Act as amended by the provisions of Article 2 (limited to the part relating to item (ii), (b) of that paragraph, and 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) to a holder of a returned Individual Number Card, the phrase "the Individual Number Card set forth in (a) of the preceding item" in item (ii), (b) of that paragraph is deemed to be replaced with "the returned Individual Number Card prescribed in Article 32, paragraph (1) (Return of Individual Number Card to a Person Departing from Japan) of the Order on Individual Numbers, Individual Number Cards, Provision of Specific Personal Information, etc. Prescribed in the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Order of the Ministry of Internal Affairs and Communications No. 85 of 2014) prior to amendment by the provisions of Article 2 (Partial Amendment of the Order on Individual Numbers, Individual Number Cards, Provision of Specific Personal Information, etc. Prescribed in the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures) of the Order Partially Amending the Regulation for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, etc. (Order of the Digital Agency and the Ministry of Internal Affairs and Communications No. 10 of 2024)". machine translation, not official --- ## Cites - suppl-5069-41/art-3/par-1: 所得税法施行規則第八十一条の六第一項 → 所得税法施行規則 第八十一条の六第一項 (Article 81-6, paragraph (1)), art-81-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1 - suppl-5069-41/art-3/par-1: 第二号 → 所得税法施行規則 第八十一条の六第一項第二号 (Article 81-6, paragraph (1), item (ii)), art-81-6/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-2 - suppl-5069-41/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-5069-41/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-5069-41/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-5069-41/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-5069-41/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-5069-41/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-5069-41/art-3/par-1: 前号 → 所得税法施行規則 第八十一条の六第一項第一号 (Article 81-6, paragraph (1), item (i)), art-81-6/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-81-6/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-81-6/par-1/item-1 --- ## 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-20261027T143811-126, 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-20261027T143811-126, 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