# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-10. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十条 (Supplementary Provisions, Article 10)（書式に関する経過措置） — address `suppl-5079-18/art-10` - 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/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-10 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十条（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-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 4 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-20261027T143811-127, 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