# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十七条 (Supplementary Provisions, Article 17) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-17. 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: 第十七条 (Supplementary Provisions, Article 17)（その他の源泉徴収に係る所得税に関する経過規定） — address `suppl-3402-96/art-17` - 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-17 - 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. --- ### 第十七条（その他の源泉徴収に係る所得税に関する経過規定） — Transitional Provisions Concerning Income Tax on Other Withholding caption: machine translation, not official suppl-3402-96/art-17 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-17 **第一項** 労働した日又は時間によつて算定され、かつ、労働した日ごとに支払われる給与で新令第三百九条（日払の給与等の意義）の規定に該当しないもののうち、施行日から昭和四十年五月三十一日までの間に支払われるものは、同条の規定にかかわらず、法第百八十五条第一項第三号（賞与以外の給与等に係る徴収税額）に掲げる給与等に含まれるものとする。 suppl-3402-96/art-17/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-17/par-1 Among salaries that are calculated by the day or hours worked and paid for each day worked and that do not fall under the provisions of Article 309 (Meaning of Salary or Other Wage Paid on a Daily Basis) of the New Order, those paid during the period from the Effective Date to May 31, 1965 are, notwithstanding the provisions of that Article, to be included in the salary or other wage listed in Article 185, paragraph (1), item (iii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) of the Act. machine translation, not official **第二項** 法第二百十二条第四項（非居住者又は法人の所得に係る源泉徴収義務）において準用する法第百八十一条第二項（配当等の支払があつたものとみなす場合）及び第百八十三条第二項（賞与の支払があつたものとみなす場合）の規定は、施行日前に支払の確定したこれらの規定に規定する配当等及び賞与で同日においてまだ支払がされていないものについても適用する。この場合において、これらの規定中「支払の確定した日」とあるのは、「昭和四十年四月一日」とする。 suppl-3402-96/art-17/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-17/par-2 The provisions of Article 181, paragraph (2) (Cases Where Payment of Dividends, etc. Is Deemed to Have Been Made) and Article 183, paragraph (2) (Cases Where Payment of Bonuses Is Deemed to Have Been Made) of the Act, as applied mutatis mutandis pursuant to Article 212, paragraph (4) (Obligation to Withhold Taxes on the Income of Nonresidents or Corporations) of the Act, also apply to the dividends and similar income and bonuses prescribed in those provisions for which payment was determined before the Effective Date and which have not yet been paid as of that date. In this case, the phrase "the day on which payment was determined" in those provisions is deemed to be replaced with "April 1, 1965". machine translation, not official --- ## Cites - suppl-3402-96/art-17/par-1: 新令第三百九条 → 所得税法施行令 第三百九条 (Article 309), art-309 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-309 - suppl-3402-96/art-17/par-1: 法第百八十五条第一項第三号 → 所得税法 第百八十五条第一項第三号 (Article 185, paragraph (1), item (iii)), art-185/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-185/par-1/item-3 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-17/par-2: 法第二百十二条第四項 → 所得税法 第二百十二条第四項 (Article 212, paragraph (4)), art-212/par-4 — https://japanlaw.org/en/income-tax-act/art-212/par-4 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-17/par-2: 法第百八十一条第二項 → 所得税法 第百八十一条第二項 (Article 181, paragraph (2)), art-181/par-2 — https://japanlaw.org/en/income-tax-act/art-181/par-2 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-17/par-2: 第百八十三条第二項 → 所得税法 第百八十三条第二項 (Article 183, paragraph (2)), art-183/par-2 — https://japanlaw.org/en/income-tax-act/art-183/par-2 (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