# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-16. 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: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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: 第十六条 (Supplementary Provisions, Article 16)（旧法に基づく源泉徴収に係る所得税に関する経過規定） — address `suppl-3402-96/art-16` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-16 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第十六条（旧法に基づく源泉徴収に係る所得税に関する経過規定） — Transitional Provisions Concerning Income Tax on Withholding Based on the Former Act caption: machine translation, not official suppl-3402-96/art-16 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-16 **第一項** 昭和四十年分の所得税については、法附則第二十四条から第二十八条まで（源泉徴収に関する経過規定）の規定によりなお従前の例によることとされる所得税は、それぞれ法第四編第一章から第五章まで（源泉徴収）の規定による徴収に係る所得税とみなす。 suppl-3402-96/art-16/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-16/par-1 With respect to income tax for 1965, income tax for which the provisions then in force continue to govern pursuant to Articles 24 through 28 of the Supplementary Provisions (Transitional Provisions Concerning Withholding) of the Act is deemed to be income tax pertaining to collection under the provisions of Part IV, Chapters I through V (Withholding) of the Act, respectively. machine translation, not official --- ## Cites - suppl-3402-96/art-16/par-1: 法附則第二十四条から第二十八条まで → 所得税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-3401-33/art-24 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-24 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-16/par-1: 法附則第二十四条から第二十八条まで → 所得税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3401-33/art-25 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-25 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-16/par-1: 法附則第二十四条から第二十八条まで → 所得税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-3401-33/art-26 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-26 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-16/par-1: 法附則第二十四条から第二十八条まで → 所得税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3401-33/art-27 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-27 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-16/par-1: 法附則第二十四条から第二十八条まで → 所得税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3401-33/art-28 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-28 (e-Gov law ID 340AC0000000033) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-094, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06