# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（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） — address `suppl-5079-18/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-5 - 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 --- ## Cites - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第二号（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 --- ## 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, 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 - 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