# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5079-18/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（公的年金等に係る源泉徴収に関する経過措置） — address `suppl-5079-18/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-6 - 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 --- ## Cites - 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 ## Cited by 3 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 --- ## 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 - 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