# 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-5079-18. 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-5079-18` - 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-5079-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5079-18 - 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 令和七年三月三一日財務省令第一八号 suppl-5079-18 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18 · https://japanlaw.org/l/340M50000040011/suppl-5079-18 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5079-18/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-1 **第一項** この省令は、令和七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-5079-18/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2025; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items: machine translation, not official **一** 第一条第二項の改正規定、第四十七条の改正規定（同条第三項第十五号に係る部分及び同項第二十四号を同項第二十五号とし、同項第二十三号の次に一号を加える部分を除く。）、第四十七条の二第七項の改正規定、同項第二号及び同条第八項の改正規定、同条第九項の改正規定、同条第十項の改正規定、第四十八条第二項の改正規定、第七十三条第一項第五号の改正規定（「又は第五項」を「から第六項まで」に改める部分に限る。）、第七十四条の五の改正規定、同条を第七十四条の七とし、第七十四条の四の次に二条を加える改正規定、第七十六条の二第四項の改正規定、第七十七条の四第一項第五号の改正規定（「又は第五項」を「から第六項まで」に改める部分に限る。）、第九十三条第一項の改正規定、別表第六（一）の改正規定並びに別表第六（三）の表の備考２（４）の改正規定並びに附則第三条、第四条第三項、第六条第二項及び第三項、第七条、第十条第二項、第五項及び第七項並びに第十一条の規定　令和七年十二月一日 suppl-5079-18/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-1/par-1/item-1 the provisions amending Article 1, paragraph (2), the provisions amending Article 47 (excluding the part relating to paragraph (3), item (xv) of that Article and the part changing item (xxiv) of that paragraph to item (xxv) of that paragraph and adding one item after item (xxiii) of that paragraph), the provisions amending Article 47-2, paragraph (7), the provisions amending item (ii) of that paragraph and paragraph (8) of that Article, the provisions amending paragraph (9) of that Article, the provisions amending paragraph (10) of that Article, the provisions amending Article 48, paragraph (2), the provisions amending Article 73, paragraph (1), item (v) (limited to the part replacing "or paragraph (5)" with "through paragraph (6)"), the provisions amending Article 74-5, the provisions changing that Article to Article 74-7 and adding two Articles after Article 74-4, the provisions amending Article 76-2, paragraph (4), the provisions amending Article 77-4, paragraph (1), item (v) (limited to the part replacing "or paragraph (5)" with "through paragraph (6)"), the provisions amending Article 93, paragraph (1), the provisions amending Appended Table VI (1), and the provisions amending Note 2 (4) of the Remarks to the table of Appended Table VI (3), as well as the provisions of Article 3, Article 4, paragraph (3), Article 6, paragraphs (2) and (3), Article 7, Article 10, paragraphs (2), (5) and (7) and Article 11 of the Supplementary Provisions: December 1, 2025; machine translation, not official **二** 第一条第一項の改正規定、第四十七条第三項の改正規定（同項第二十四号を同項第二十五号とし、同項第二十三号の次に一号を加える部分に限る。）、第四十八条第一項第四号の改正規定、第七十三条第一項第三号及び第四号の改正規定、同項第五号の改正規定（「又は第五項」を「から第六項まで」に改める部分を除く。）、第七十三条の二第二項第二号の改正規定、第七十四条第一項の改正規定、第七十七条の改正規定、第七十七条の四第一項第三号の改正規定、同項第四号の改正規定、同項第五号の改正規定（「又は第五項」を「から第六項まで」に改める部分を除く。）、第九十四条の改正規定、第九十四条の二第一項第七号の改正規定、別表第五（二十三）の表の備考２（６）（イ）及び（ロ）の改正規定、別表第六（二）の改正規定並びに別表第六（三）の改正規定（同表の備考２（４）に係る部分を除く。）並びに附則第四条第一項及び第二項、第五条、第六条第一項、第八条、第九条並びに第十条第三項及び第四項の規定　令和八年一月一日 suppl-5079-18/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-1/par-1/item-2 the provisions amending Article 1, paragraph (1), the provisions amending Article 47, paragraph (3) (limited to the part changing item (xxiv) of that paragraph to item (xxv) of that paragraph and adding one item after item (xxiii) of that paragraph), the provisions amending Article 48, paragraph (1), item (iv), the provisions amending Article 73, paragraph (1), items (iii) and (iv), the provisions amending item (v) of that paragraph (excluding the part replacing "or paragraph (5)" with "through paragraph (6)"), the provisions amending Article 73-2, paragraph (2), item (ii), the provisions amending Article 74, paragraph (1), the provisions amending Article 77, the provisions amending Article 77-4, paragraph (1), item (iii), the provisions amending item (iv) of that paragraph, the provisions amending item (v) of that paragraph (excluding the part replacing "or paragraph (5)" with "through paragraph (6)"), the provisions amending Article 94, the provisions amending Article 94-2, paragraph (1), item (vii), the provisions amending (a) and (b) of Note 2 (6) of the Remarks to the table of Appended Table V (23), the provisions amending Appended Table VI (2), and the provisions amending Appended Table VI (3) (excluding the part relating to Note 2 (4) of that table), as well as the provisions of Article 4, paragraphs (1) and (2), Article 5, Article 6, paragraph (1), Article 8, Article 9 and Article 10, paragraphs (3) and (4) of the Supplementary Provisions: January 1, 2026; machine translation, not official **三** 第九十条の二第一項第二号ニの改正規定　令和八年四月一日 suppl-5079-18/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-1/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-1/par-1/item-3 the provisions amending Article 90-2, paragraph (1), item (ii), (d): April 1, 2026; machine translation, not official **四** 第四十七条の二第十四項の改正規定、同項を同条第十五項とし、同条第十三項の次に一項を加える改正規定、第四十七条の三の改正規定、第四十七条の四の改正規定及び第六十八条の改正規定　令和九年一月一日 suppl-5079-18/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-1/par-1/item-4 the provisions amending Article 47-2, paragraph (14), the provisions changing that paragraph to paragraph (15) of that Article and adding one paragraph after paragraph (13) of that Article, the provisions amending Article 47-3, the provisions amending Article 47-4, and the provisions amending Article 68: January 1, 2027; machine translation, not official **五** 第四十七条の二第十三項第八号の改正規定及び別表第三（五）の表の備考５の改正規定　医療法等の一部を改正する法律（令和七年法律第　号）附則第一条第五号に掲げる規定の施行の日 suppl-5079-18/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-1/par-1/item-5 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-1/par-1/item-5 the provisions amending Article 47-2, paragraph (13), item (viii) and the provisions amending Note 5 of the Remarks to the table of Appended Table III (5): the date of enforcement of the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. __ of 2025). machine translation, not official ### 第二条（減価償却資産の償却の方法に関する経過措置） — Transitional Measures Concerning the Method of Depreciation of Depreciable Assets caption: machine translation, not official suppl-5079-18/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-2 **第一項** 所得税法施行令等の一部を改正する政令（令和七年政令第百二十号。以下「改正令」という。）附則第七条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。 suppl-5079-18/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-2/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-2/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 120 of 2025; hereinafter referred to as the "Amending Order") are the following matters: machine translation, not official **一** 改正令附則第七条第三項に規定する届出書を提出する者の氏名及び住所（国内に住所がない場合には、居所） suppl-5079-18/art-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-2/par-1/item-1 name and domicile of the person who submits the written notification prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Amending Order (or residence, if the person has no domicile in Japan); machine translation, not official **二** 改正令附則第七条第二項に規定する経過リース期間定額法を採用しようとする年において有する同項に規定する経過リース資産の同条第三項に規定する資産の種類ごとの同条第二項に規定する改定取得価額の合計額 suppl-5079-18/art-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-2/par-1/item-2 the total amount of the revised acquisition price prescribed in Article 7, paragraph (2) of the Supplementary Provisions of the Amending Order, for each category of asset prescribed in paragraph (3) of that Article, of the transitional leased property prescribed in paragraph (2) of that Article that is held in the year in which the person intends to adopt the transitional lease period straight-line method prescribed in the same paragraph; machine translation, not official **三** その他参考となるべき事項 suppl-5079-18/art-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-2/par-1/item-3 any other matters for reference. machine translation, not official ### 第三条（確定申告書の記載事項に関する経過措置） — Transitional Measures Regarding Matters to Be Entered in a Tax Return caption: machine translation, not official suppl-5079-18/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-3 **第一項** 改正後の所得税法施行規則（以下「新規則」という。）第四十七条第一項、第二項及び第三項（第二十一号に係る部分に限る。）並びに第四十八条第二項の規定は、令和七年十二月一日以後に同年分以後の所得税に係る確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合及び同日以後に令和六年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。 suppl-5079-18/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-3/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-3/par-1 The provisions of Article 47, paragraphs (1) and (2), and paragraph (3) (limited to the part relating to item (xxi)), and Article 48, paragraph (2) of the Regulation for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to cases where a Tax Return for income tax for the year 2025 or any subsequent year is submitted on or after December 1, 2025, and the provisions then in force continue to govern cases where a Tax Return is submitted before that date and cases where a Tax Return for income tax for the year 2024 or any earlier year is submitted on or after that date. machine translation, not official **第二項** 令和七年十二月一日から同年十二月三十一日までの間における新規則第四十七条及び第四十八条の規定の適用については、新規則第四十七条第一項中「基礎並びに」とあるのは「基礎及び」と、「及び第二十四号に掲げる」とあるのは「に掲げる」と、新規則第四十八条第二項中「及び第二十四号に掲げる」とあるのは「に掲げる」とする。 suppl-5079-18/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-3/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-3/par-2 With respect to the application of Articles 47 and 48 of the New Regulation during the period from December 1, 2025 to December 31, 2025, the phrase "基礎並びに" (basis and, joining a larger group) in Article 47, paragraph (1) of the New Regulation is deemed to be replaced with "基礎及び" (basis and, joining a smaller group), the phrase "and item (xxiv) set forth in" in that paragraph is deemed to be replaced with "set forth in", and the phrase "and item (xxiv) set forth in" in Article 48, paragraph (2) of the New Regulation is deemed to be replaced with "set forth in". machine translation, not official ### 第四条（給与所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Salary Income caption: machine translation, not official suppl-5079-18/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-4 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4 **第一項** 新規則第七十三条第一項の規定は、令和八年一月一日以後に支払を受けるべき所得税法第百八十三条第一項に規定する給与等（以下この項及び次項において「給与等」という。）について提出する同法第百九十四条第八項に規定する給与所得者の扶養控除等申告書について適用し、同日前に支払を受けるべき給与等について提出した同項に規定する給与所得者の扶養控除等申告書については、なお従前の例による。 suppl-5079-18/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-1 The provisions of Article 73, paragraph (1) of the New Regulation apply to a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) of the Income Tax Act that is submitted for salary or other wage prescribed in Article 183, paragraph (1) of that Act for which payment is to be received on or after January 1, 2026 (hereinafter referred to as "salary or other wage" in this paragraph and the following paragraph), and the provisions then in force continue to govern a salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) of the Income Tax Act that was submitted for salary or other wage for which payment is to be received before that date. machine translation, not official **第二項** 新規則第七十四条第一項の規定は、令和八年一月一日以後に支払を受けるべき給与等について提出する所得税法第百九十五条第六項に規定する従たる給与についての扶養控除等申告書について適用し、同日前に支払を受けるべき給与等について提出した同項に規定する従たる給与についての扶養控除等申告書については、なお従前の例による。 suppl-5079-18/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-2 The provisions of Article 74, paragraph (1) of the New Regulation apply to a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (6) of the Income Tax Act that is submitted for salary or other wage for which payment is to be received on or after January 1, 2026, and the provisions then in force continue to govern a return for deduction for Dependents, etc. regarding secondary salaries prescribed in Article 195, paragraph (6) of the Income Tax Act that was submitted for salary or other wage for which payment is to be received before that date. machine translation, not official **第三項** 令和七年十二月一日から同年十二月三十一日までの間における新規則第七十三条の規定の適用については、同条第一項第五号中「第四項から第六項まで」とあるのは、「第四項又は第六項」とする。 suppl-5079-18/art-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-3 With respect to the application of Article 73 of the New Regulation during the period from December 1, 2025 to December 31, 2025, the phrase "paragraphs (4) through (6)" in Article 73, paragraph (1), item (v) of the New Regulation is deemed to be replaced with "paragraph (4) or (6)". machine translation, not official ### 第五条（退職所得の受給に関する申告書の記載事項等に関する経過措置） — Transitional Measures Concerning Matters to Be Stated in a Return for Receipt of Retirement Income, etc. caption: machine translation, not official suppl-5079-18/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-5 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-5 **第一項** 新規則第七十七条第六項ただし書の規定は、令和八年一月一日以後に支払を受けるべき所得税法第百九十九条に規定する退職手当等について受理する同法第二百三条第六項に規定する退職所得の受給に関する申告書について適用し、同日前に支払を受けるべき同法第百九十九条に規定する退職手当等について受理する同項に規定する退職所得の受給に関する申告書については、なお従前の例による。 suppl-5079-18/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-5/par-1 The proviso to Article 77, paragraph (6) of the New Regulation applies to a return on the receipt of retirement income prescribed in Article 203, paragraph (6) of the Income Tax Act that is accepted for severance pay or other such compensation prescribed in Article 199 of that Act for which payment is to be received on or after January 1, 2026, and the provisions then in force continue to govern a return on the receipt of retirement income prescribed in Article 203, paragraph (6) of the Income Tax Act that is accepted for severance pay or other such compensation prescribed in Article 199 of that Act for which payment is to be received before that date. machine translation, not official ### 第六条（公的年金等に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages caption: machine translation, not official suppl-5079-18/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-6 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-6 **第一項** 新規則第七十七条の四第一項の規定は、令和八年一月一日以後に支払を受けるべき所得税法第二百三条の二に規定する公的年金等（以下この項及び第三項において「公的年金等」という。）について提出する同法第二百三条の六第八項に規定する公的年金等の受給者の扶養親族等申告書について適用し、同日前に支払を受けるべき公的年金等について提出した同項に規定する公的年金等の受給者の扶養親族等申告書については、なお従前の例による。 suppl-5079-18/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-6/par-1 The provisions of Article 77-4, paragraph (1) of the New Regulation apply to a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (8) of the Income Tax Act that is submitted for a public pension or retirement package prescribed in Article 203-2 of that Act for which payment is to be received on or after January 1, 2026 (hereinafter referred to as "public pension or retirement package" in this paragraph and paragraph (3)), and the provisions then in force continue to govern a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (8) of the Income Tax Act that was submitted for a public pension or retirement package for which payment is to be received before that date. machine translation, not official **第二項** 令和七年十二月一日から同年十二月三十一日までの間における新規則第七十七条の四の規定の適用については、同条第一項第五号中「第四項から第六項まで」とあるのは、「第四項又は第六項」とする。 suppl-5079-18/art-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-6/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-6/par-2 With respect to the application of Article 77-4 of the New Regulation during the period from December 1, 2025 to December 31, 2025, the phrase "paragraphs (4) through (6)" in Article 77-4, paragraph (1), item (v) of the New Regulation is deemed to be replaced with "paragraph (4) or (6)". machine translation, not official **第三項** 改正令附則第十二条第二項第八号に規定する財務省令で定める公的年金等は、次に掲げる公的年金等とする。 suppl-5079-18/art-6/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-6/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-6/par-3 The public pensions or retirement packages specified by Ministry of Finance Order as prescribed in Article 12, paragraph (2), item (viii) of the Supplementary Provisions of the Amending Order are the following public pensions or retirement packages: machine translation, not official **一** 厚生年金保険法等の一部を改正する法律（平成八年法律第八十二号）附則第三十二条第二項に規定する存続組合又は同法附則第四十八条第一項に規定する指定基金が支給する同法附則第三十三条第一項に規定する特例年金給付である公的年金等 suppl-5079-18/art-6/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-6/par-3/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-6/par-3/item-1 a public pension or retirement package that is a special pension benefit prescribed in Article 33, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. (Act No. 82 of 1996) and is paid by a surviving association prescribed in Article 32, paragraph (2) of the Supplementary Provisions of that Act or a designated fund prescribed in Article 48, paragraph (1) of the Supplementary Provisions of that Act; machine translation, not official **二** 総務大臣が外国人（日本国政府又はその機関との契約に基づき勤務した外国人が退職した場合におけるその勤務した期間が十七年以上であり、かつ、その勤務した期間における功績が顕著であると総務大臣が認めた当該外国人に限る。）に支給する終身の年金である公的年金等 suppl-5079-18/art-6/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-6/par-3/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-6/par-3/item-2 a public pension or retirement package that is a lifelong pension paid by the Minister of Internal Affairs and Communications to a foreign national (limited to a foreign national who, when retiring after having worked under a contract with the Government of Japan or its agency, has a period of service of 17 years or more and whose achievements during that period of service the Minister of Internal Affairs and Communications has recognized as remarkable). machine translation, not official ### 第七条（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-5079-18/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-7 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-7 **第一項** 新規則第九十三条第一項の規定は、令和七年中に支払うべき所得税法第二百二十六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十二月一日以後であるものについて適用し、同年中に支払うべき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十二月一日前であるものについては、なお従前の例による。 suppl-5079-18/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-7/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-7/par-1 The provisions of Article 93, paragraph (1) of the New Regulation apply to salary or other wage prescribed in Article 226, paragraph (1) of the Income Tax Act that is to be paid during 2025 and for which the date of the last payment is on or after December 1 of that year, and the provisions then in force continue to govern salary or other wage prescribed in that paragraph that is to be paid during that year and for which the date of the last payment is before December 1 of that year. machine translation, not official **第二項** 令和七年十二月一日から同年十二月三十一日までの間における新規則第九十三条の規定の適用については、同条第一項第六号イ（１）（ｉｉ）中「又は特定親族（」とあるのは「又は」と、「特定親族をいう。第八号において同じ。）（当該給与等が法第百九十条の規定の適用を受けていないものである場合には、源泉控除対象親族。」とあるのは「特定親族（」と、同号ロ中「源泉控除対象親族」とあるのは「控除対象扶養親族」と、同項第八号中「特定親族を」とあるのは「法第八十四条の二第一項に規定する特定親族を」とする。 suppl-5079-18/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-7/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-7/par-2 With respect to the application of Article 93 of the New Regulation during the period from December 1, 2025 to December 31, 2025, the phrase "or specified relative (" in Article 93, paragraph (1), item (vi), (a), (1), (ii) of the New Regulation is deemed to be replaced with "or", the phrase "specified relative; the same applies in item (viii)) (in the case where the salary or other wage is not subject to the application of Article 190 of the Act, a relative for Withholding deduction." in that sub-item is deemed to be replaced with "specified relative (", the phrase "relative for Withholding deduction" in item (vi), (b) of that paragraph is deemed to be replaced with "Claimable Dependent", and the phrase "specified relative" in item (viii) of that paragraph is deemed to be replaced with "specified relative prescribed in Article 84-2, paragraph (1) of the Act". machine translation, not official ### 第八条（退職手当等の源泉徴収票に関する経過措置） — Transitional Measures Concerning Withholding Receipts for Severance Pay or Other Such Compensation caption: machine translation, not official suppl-5079-18/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-8 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-8 **第一項** 新規則第九十四条の規定は、令和八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適用し、同日前に支払うべき同項に規定する退職手当等については、なお従前の例による。 suppl-5079-18/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-8/par-1 The provisions of Article 94 of the New Regulation apply to severance pay or other such compensation prescribed in Article 226, paragraph (2) of the Income Tax Act that is to be paid on or after January 1, 2026, and the provisions then in force continue to govern severance pay or other such compensation prescribed in that paragraph that is to be paid before that date. machine translation, not official ### 第九条（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-5079-18/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-9 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-9 **第一項** 新規則第九十四条の二第一項の規定は、令和八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、同日前に支払うべき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-5079-18/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-9/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-9/par-1 The provisions of Article 94-2, paragraph (1) of the New Regulation apply to a public pension or retirement package prescribed in Article 226, paragraph (3) of the Income Tax Act that is to be paid on or after January 1, 2026, and the provisions then in force continue to govern a public pension or retirement package prescribed in that paragraph that is to be paid before that date. machine translation, not official ### 第十条（書式に関する経過措置） — Transitional Measures Concerning Forms caption: machine translation, not official suppl-5079-18/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10 **第一項** 新規則別表第五（二十八）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の規定により提出する同項に規定する調書について適用し、同日前に同項の規定により提出した同項に規定する調書については、なお従前の例による。 suppl-5079-18/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-1 The form prescribed in Appended Table V (28) of the New Regulation applies to the reports prescribed in Article 225, paragraph (1) of the Income Tax Act that are submitted under that paragraph on or after the date of enforcement of this Ministerial Order, and the provisions then in force continue to govern the reports prescribed in that paragraph that were submitted under that paragraph before that date. machine translation, not official **第二項** 新規則別表第六（一）に定める書式は、令和七年中に支払うべき所得税法第二百二十六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十二月一日以後であるもの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一項に規定する源泉徴収票について適用し、同年中に支払うべき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十二月一日前であるもの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同条第一項に規定する源泉徴収票については、なお従前の例による。 suppl-5079-18/art-10/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-2 The form prescribed in Appended Table VI (1) of the New Regulation applies to the Withholding receipts prescribed in Article 226, paragraph (1) 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 salary or other wage prescribed in that paragraph that is to be paid during 2025 and for which the date of the last payment is on or after December 1 of that year, 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 salary or other wage that is to be paid during that year and for which the date of the last payment is before December 1 of that year. machine translation, not official **第三項** 新規則別表第六（二）に定める書式は、令和八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同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した同条第二項に規定する源泉徴収票については、なお従前の例による。 suppl-5079-18/art-10/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/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, 2026, 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** 新規則別表第六（三）（同表の備考２（４）に係る部分を除く。）に定める書式は、令和八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三項に規定する公的年金等（以下この項及び次項において「公的年金等」という。）について同条第三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三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公的年金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同条第三項に規定する源泉徴収票については、なお従前の例による。 suppl-5079-18/art-10/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-4 The form prescribed in Appended Table VI (3) of the New Regulation (excluding the part relating to Note 2 (4) of the Remarks to that table) applies to the Withholding receipts prescribed in Article 226, paragraph (3) 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 public pension or retirement package prescribed in that paragraph that is to be paid on or after January 1, 2026 (hereinafter referred to as "public pension or retirement package" in this paragraph and the following paragraph), and the provisions then in force continue to govern the Withholding receipts prescribed in paragraph (3) of that Article that were submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for public pension or retirement package that is to be paid before that date. machine translation, not official **第五項** 新規則別表第六（三）（同表の備考２（４）に係る部分に限る。）に定める書式は、令和七年中に支払うべき公的年金等でその最後に支払をする日が同年十二月一日以後であるものについて所得税法第二百二十六条第三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三項に規定する源泉徴収票について適用し、同年中に支払うべき公的年金等でその最後に支払をする日が同年十二月一日前であるもの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同条第三項に規定する源泉徴収票については、なお従前の例による。 suppl-5079-18/art-10/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-5 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-5 The form prescribed in Appended Table VI (3) of the New Regulation (limited to the part relating to Note 2 (4) of the Remarks to that table) applies to the Withholding receipts prescribed in Article 226, paragraph (3) 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 public pension or retirement package that is to be paid during 2025 and for which the date of the last payment is on or after December 1 of that year, and the provisions then in force continue to govern the Withholding receipts prescribed in paragraph (3) of that Article that were submitted under that paragraph, or delivered under that paragraph or the proviso to paragraph (4) of that Article, for public pension or retirement package that is to be paid during that year and for which the date of the last payment is before December 1 of that year. machine translation, not official **第六項** 前各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源泉徴収票に、新規則別表第五（二十八）及び別表第六（一）から別表第六（三）までに準じて、記載したものをもってこれに代えることができる。 suppl-5079-18/art-10/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-6 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-6 The forms prescribed in the preceding paragraphs may, for the time being, be replaced by a 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 V (28) and Appended Table VI (1) through Appended Table VI (3) of the New Regulation. machine translation, not official **第七項** 令和七年十二月一日から同年十二月三十一日までの間における新規則別表第六（一）に定める書式の適用については、同表の備考２（９）（ニ）中「特定親族（当該給与等が法第１９０条の規定の適用を受けていないものである場合には、源泉控除対象親族で法第２条第１項第３０号に規定する合計所得金額又はその見積額が５８万円を超える者）」とあるのは「特定親族」と、同表の備考２（１０）中「源泉控除対象親族」とあるのは「控除対象扶養親族」と、同表の備考２（１４）中「その年中」とあるのは「、その年中」と、「こととし、租税特別措置法第４１条の１５の５第１項の規定の適用がある場合には、「摘要」の欄にその旨を記載すること」とあるのは「こと」と、同表の備考２（１７）中「、法第８４条の２第１項」とあるのは「又は法第８４条の２第１項」と、「又は源泉控除対象親族の氏名」とあるのは「の氏名」と、「、特定親族又は源泉控除対象親族」とあるのは「又は特定親族」と、同表の備考２（１８）（チ）中「源泉控除対象親族」とあるのは「控除対象扶養親族」とする。 suppl-5079-18/art-10/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-7 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-7 With respect to the application of the form prescribed in Appended Table VI (1) of the New Regulation during the period from December 1, 2025 to December 31, 2025, the phrase "specified relative (or, in the case where the salary or other wage is not subject to the application of Article 190 of the Act, a relative for Withholding deduction whose total amount of income prescribed in Article 2, paragraph (1), item (xxx) of the Act or estimated amount thereof exceeds 580,000 yen)" in Note 2 (9), (d) of the Remarks to that table is deemed to be replaced with "specified relative", the phrase "relative for Withholding deduction" in Note 2 (10) of the Remarks to that table is deemed to be replaced with "Claimable Dependent", in Note 2 (14) of the Remarks to that table the phrase "その年中" (during that year) is deemed to be replaced with "、その年中" (during that year, preceded by a comma) and the phrase "to do so, and, where the provisions of Article 41-15-5, paragraph (1) of the Act on Special Measures Concerning Taxation apply, to enter that fact in the "Remarks" column" is deemed to be replaced with "to do so", in Note 2 (17) of the Remarks to that table the phrase ", Article 84-2, paragraph (1) of the Act" is deemed to be replaced with "or Article 84-2, paragraph (1) of the Act", the phrase "or the name of a relative for Withholding deduction" is deemed to be replaced with "the name", and the phrase ", specified relative or relative for Withholding deduction" is deemed to be replaced with "or specified relative", and the phrase "relative for Withholding deduction" in Note 2 (18), (h) of the Remarks to that table is deemed to be replaced with "Claimable Dependent". machine translation, not official --- ## Cites - suppl-5079-18/art-1/par-1/item-1: 附則第三条 → 所得税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-5079-18/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-3 - suppl-5079-18/art-1/par-1/item-1: 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-5079-18/art-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-3 - suppl-5079-18/art-1/par-1/item-1: 第六条第二項 → 所得税法施行規則 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-5079-18/art-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-6/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-6/par-2 - suppl-5079-18/art-1/par-1/item-1: 第三項 → 所得税法施行規則 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-5079-18/art-6/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-6/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-6/par-3 - suppl-5079-18/art-1/par-1/item-1: 第七条 → 所得税法施行規則 附則第七条 (Supplementary Provisions, Article 7), suppl-5079-18/art-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-7 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-7 - suppl-5079-18/art-1/par-1/item-1: 第十条第二項 → 所得税法施行規則 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-5079-18/art-10/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-2 - suppl-5079-18/art-1/par-1/item-1: 第五項 → 所得税法施行規則 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-5079-18/art-10/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-5 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-5 - suppl-5079-18/art-1/par-1/item-1: 第七項 → 所得税法施行規則 附則第十条第七項 (Supplementary Provisions, Article 10, paragraph (7)), suppl-5079-18/art-10/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-7 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-7 - suppl-5079-18/art-1/par-1/item-2: 附則第四条第一項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-5079-18/art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-1 - suppl-5079-18/art-1/par-1/item-2: 第二項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-5079-18/art-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-2 - suppl-5079-18/art-1/par-1/item-2: 第五条 → 所得税法施行規則 附則第五条 (Supplementary Provisions, Article 5), suppl-5079-18/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-5 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-5 - suppl-5079-18/art-1/par-1/item-2: 第六条第一項 → 所得税法施行規則 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-5079-18/art-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-6/par-1 - suppl-5079-18/art-1/par-1/item-2: 第八条 → 所得税法施行規則 附則第八条 (Supplementary Provisions, Article 8), suppl-5079-18/art-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-8 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-8 - suppl-5079-18/art-1/par-1/item-2: 第九条 → 所得税法施行規則 附則第九条 (Supplementary Provisions, Article 9), suppl-5079-18/art-9 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-9 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-9 - suppl-5079-18/art-1/par-1/item-2: 第十条第三項 → 所得税法施行規則 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-5079-18/art-10/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-3 - suppl-5079-18/art-1/par-1/item-2: 第四項 → 所得税法施行規則 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-5079-18/art-10/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-4 - suppl-5079-18/art-3/par-1: 第四十七条第一項 → 所得税法施行規則 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-1 · https://japanlaw.org/l/340M50000040011/art-47/par-1 - suppl-5079-18/art-3/par-1: 第二項 → 所得税法施行規則 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-2 · https://japanlaw.org/l/340M50000040011/art-47/par-2 - suppl-5079-18/art-3/par-1: 第三項 → 所得税法施行規則 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3 · https://japanlaw.org/l/340M50000040011/art-47/par-3 - suppl-5079-18/art-3/par-1: 第二十一号 → 所得税法施行規則 第四十七条第三項第二十一号 (Article 47, paragraph (3), item (xxi)), art-47/par-3/item-21 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-3/item-21 · https://japanlaw.org/l/340M50000040011/art-47/par-3/item-21 - suppl-5079-18/art-3/par-1: 第四十八条第二項 → 所得税法施行規則 第四十八条第二項 (Article 48, paragraph (2)), art-48/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-48/par-2 · https://japanlaw.org/l/340M50000040011/art-48/par-2 - suppl-5079-18/art-3/par-2: 新規則第四十七条 → 所得税法施行規則 第四十七条 (Article 47), art-47 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47 · https://japanlaw.org/l/340M50000040011/art-47 - suppl-5079-18/art-3/par-2: 第四十八条 → 所得税法施行規則 第四十八条 (Article 48), art-48 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-48 · https://japanlaw.org/l/340M50000040011/art-48 - suppl-5079-18/art-3/par-2: 新規則第四十七条第一項 → 所得税法施行規則 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-47/par-1 · https://japanlaw.org/l/340M50000040011/art-47/par-1 - suppl-5079-18/art-3/par-2: 新規則第四十八条第二項 → 所得税法施行規則 第四十八条第二項 (Article 48, paragraph (2)), art-48/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-48/par-2 · https://japanlaw.org/l/340M50000040011/art-48/par-2 - suppl-5079-18/art-4/par-1: 新規則第七十三条第一項 → 所得税法施行規則 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73/par-1 · https://japanlaw.org/l/340M50000040011/art-73/par-1 - suppl-5079-18/art-4/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-5079-18/art-4/par-1: この項 → 所得税法施行規則 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-5079-18/art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-1 - suppl-5079-18/art-4/par-1: 次項 → 所得税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-5079-18/art-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-2 - suppl-5079-18/art-4/par-1: 同法第百九十四条第八項 → 所得税法 第百九十四条第八項 (Article 194, paragraph (8)), art-194/par-8 — https://japanlaw.org/ja/income-tax-act/art-194/par-8 · https://japanlaw.org/l/340AC0000000033/art-194/par-8 - suppl-5079-18/art-4/par-2: 新規則第七十四条第一項 → 所得税法施行規則 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-74/par-1 · https://japanlaw.org/l/340M50000040011/art-74/par-1 - suppl-5079-18/art-4/par-2: 所得税法第百九十五条第六項 → 所得税法 第百九十五条第六項 (Article 195, paragraph (6)), art-195/par-6 — https://japanlaw.org/ja/income-tax-act/art-195/par-6 · https://japanlaw.org/l/340AC0000000033/art-195/par-6 - suppl-5079-18/art-4/par-3: 新規則第七十三条 → 所得税法施行規則 第七十三条 (Article 73), art-73 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73 · https://japanlaw.org/l/340M50000040011/art-73 - suppl-5079-18/art-4/par-3: 同条第一項第五号 → 所得税法施行規則 第七十三条第一項第五号 (Article 73, paragraph (1), item (v)), art-73/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-73/par-1/item-5 - suppl-5079-18/art-4/par-3: 第四項から第六項まで → 所得税法施行規則 第七十三条第四項 (Article 73, paragraph (4)), art-73/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-73/par-4 · https://japanlaw.org/l/340M50000040011/art-73/par-4 - suppl-5079-18/art-5/par-1: 新規則第七十七条第六項 → 所得税法施行規則 第七十七条第六項 (Article 77, paragraph (6)), art-77/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77/par-6 · https://japanlaw.org/l/340M50000040011/art-77/par-6 - suppl-5079-18/art-5/par-1: 所得税法第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act/art-199 · https://japanlaw.org/l/340AC0000000033/art-199 - suppl-5079-18/art-5/par-1: 同法第二百三条第六項 → 所得税法 第二百三条第六項 (Article 203, paragraph (6)), art-203/par-6 — https://japanlaw.org/ja/income-tax-act/art-203/par-6 · https://japanlaw.org/l/340AC0000000033/art-203/par-6 - suppl-5079-18/art-6/par-1: 新規則第七十七条の四第一項 → 所得税法施行規則 第七十七条の四第一項 (Article 77-4, paragraph (1)), art-77-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-4/par-1 · https://japanlaw.org/l/340M50000040011/art-77-4/par-1 - suppl-5079-18/art-6/par-1: 所得税法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/ja/income-tax-act/art-203-2 · https://japanlaw.org/l/340AC0000000033/art-203-2 - suppl-5079-18/art-6/par-1: この項 → 所得税法施行規則 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-5079-18/art-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-6/par-1 - suppl-5079-18/art-6/par-1: 第三項 → 所得税法施行規則 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-5079-18/art-6/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-6/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-6/par-3 - suppl-5079-18/art-6/par-1: 同法第二百三条の六第八項 → 所得税法 第二百三条の六第八項 (Article 203-6, paragraph (8)), art-203-6/par-8 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-8 · https://japanlaw.org/l/340AC0000000033/art-203-6/par-8 - suppl-5079-18/art-6/par-2: 新規則第七十七条の四 → 所得税法施行規則 第七十七条の四 (Article 77-4), art-77-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-4 · https://japanlaw.org/l/340M50000040011/art-77-4 - suppl-5079-18/art-6/par-2: 同条第一項第五号 → 所得税法施行規則 第七十七条の四第一項第五号 (Article 77-4, paragraph (1), item (v)), art-77-4/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-4/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-77-4/par-1/item-5 - suppl-5079-18/art-6/par-2: 第四項から第六項まで → 所得税法施行規則 第七十七条の四第四項 (Article 77-4, paragraph (4)), art-77-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-4/par-4 · https://japanlaw.org/l/340M50000040011/art-77-4/par-4 - suppl-5079-18/art-6/par-2: 第四項から第六項まで → 所得税法施行規則 第七十七条の四第五項 (Article 77-4, paragraph (5)), art-77-4/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-4/par-5 · https://japanlaw.org/l/340M50000040011/art-77-4/par-5 - suppl-5079-18/art-6/par-2: 第四項から第六項まで → 所得税法施行規則 第七十七条の四第六項 (Article 77-4, paragraph (6)), art-77-4/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-77-4/par-6 · https://japanlaw.org/l/340M50000040011/art-77-4/par-6 - suppl-5079-18/art-7/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-5079-18/art-7/par-1: 所得税法第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1 - suppl-5079-18/art-7/par-2: 新規則第九十三条 → 所得税法施行規則 第九十三条 (Article 93), art-93 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93 · https://japanlaw.org/l/340M50000040011/art-93 - suppl-5079-18/art-7/par-2: 同条第一項第六号 → 所得税法施行規則 第九十三条第一項第六号 (Article 93, paragraph (1), item (vi)), art-93/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-6 - suppl-5079-18/art-7/par-2: 法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190 - suppl-5079-18/art-7/par-2: 同項第八号 → 所得税法施行規則 第九十三条第一項第八号 (Article 93, paragraph (1), item (viii)), art-93/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1/item-8 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-8 - suppl-5079-18/art-7/par-2: 法第八十四条の二第一項 → 所得税法 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-84-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-84-2/par-1 - suppl-5079-18/art-8/par-1: 新規則第九十四条 → 所得税法施行規則 第九十四条 (Article 94), art-94 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-94 · https://japanlaw.org/l/340M50000040011/art-94 - suppl-5079-18/art-8/par-1: 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-5079-18/art-9/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-5079-18/art-9/par-1: 所得税法第二百二十六条第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/ja/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3 - suppl-5079-18/art-10/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-5079-18/art-10/par-2: 所得税法第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/ja/income-tax-act/art-226/par-1 · https://japanlaw.org/l/340AC0000000033/art-226/par-1 - suppl-5079-18/art-10/par-2: 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-5079-18/art-10/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-5079-18/art-10/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-5079-18/art-10/par-4: 所得税法第二百二十六条第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/ja/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3 - suppl-5079-18/art-10/par-4: この項 → 所得税法施行規則 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-5079-18/art-10/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-4 - suppl-5079-18/art-10/par-4: 次項 → 所得税法施行規則 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-5079-18/art-10/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-5 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-5 - suppl-5079-18/art-10/par-4: 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-5079-18/art-10/par-5: 所得税法第二百二十六条第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/ja/income-tax-act/art-226/par-3 · https://japanlaw.org/l/340AC0000000033/art-226/par-3 - suppl-5079-18/art-10/par-5: 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-5079-18/art-10/par-6: 前各項 → 所得税法施行規則 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-5079-18/art-10/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-1 - suppl-5079-18/art-10/par-6: 前各項 → 所得税法施行規則 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-5079-18/art-10/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-2 - suppl-5079-18/art-10/par-6: 前各項 → 所得税法施行規則 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-5079-18/art-10/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-3 - suppl-5079-18/art-10/par-6: 前各項 → 所得税法施行規則 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-5079-18/art-10/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-4 - suppl-5079-18/art-10/par-6: 前各項 → 所得税法施行規則 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-5079-18/art-10/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-5 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-5 ## Cited by 6 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-5079-18/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-1/par-1/item-1 - 所得税法施行規則 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-1/par-1/item-2 - 所得税法施行規則 附則第四条第一項（給与所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-4/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-4/par-1 - 所得税法施行規則 附則第六条第一項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-6/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-6/par-1 - 所得税法施行規則 附則第十条第四項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-4 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-4 - 所得税法施行規則 附則第十条第六項（書式に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10/par-6 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10/par-6 --- ## 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 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-127, 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-20261027T143811-127, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-128, 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