# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/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: 第六条 (Supplementary Provisions, Article 6)（報酬、料金等に関する源泉徴収に関する経過措置） — address `suppl-3592-57/art-6` - 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-3592-57/art-6 - 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. --- ### 第六条（報酬、料金等に関する源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Remuneration, Fees, etc. caption: machine translation, not official suppl-3592-57/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-6 **第一項** 新令第三百二十二条（支払金額から控除する金額）（新法第二百四条第一項第三号（報酬、料金等に係る源泉徴収義務）に掲げる診療報酬に係る部分に限る。）の規定は、昭和五十九年十二月一日以後に支払うべき当該診療報酬について適用し、同日前に支払うべき当該診療報酬については、なお従前の例による。 suppl-3592-57/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-6/par-1 Article 322 (Amount to Be Deducted from the Amount Paid) of the New Order (limited to the portion pertaining to the medical fees listed in Article 204, paragraph (1), item (iii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the New Act) applies to those medical fees payable on or after December 1, 1984, and for those medical fees payable before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 新令第三百二十二条（新法第二百四条第一項第四号に掲げる外交員、集金人又は電力量計の検針人の業務に関する報酬又は料金に係る部分に限る。）の規定は、昭和五十九年六月一日以後に支払うべきこれらの報酬又は料金について適用し、同日前に支払うべきこれらの報酬又は料金については、なお従前の例による。 suppl-3592-57/art-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-6/par-2 Article 322 of the New Order (limited to the portion pertaining to the remuneration or fees for the services of sales representatives, bill collectors or electric power meter readers listed in Article 204, paragraph (1), item (iv) of the New Act) applies to those remuneration or fees payable on or after June 1, 1984, and for those remuneration or fees payable before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3592-57/art-6/par-1: 新令第三百二十二条 → 所得税法施行令 第三百二十二条 (Article 322), art-322 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-322 - suppl-3592-57/art-6/par-1: 新法第二百四条第一項第三号 → 所得税法 第二百四条第一項第三号 (Article 204, paragraph (1), item (iii)), art-204/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-3 (e-Gov law ID 340AC0000000033) - suppl-3592-57/art-6/par-2: 新令第三百二十二条 → 所得税法施行令 第三百二十二条 (Article 322), art-322 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-322 - suppl-3592-57/art-6/par-2: 新法第二百四条第一項第四号 → 所得税法 第二百四条第一項第四号 (Article 204, paragraph (1), item (iv)), art-204/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-4 (e-Gov law ID 340AC0000000033) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-1/par-1/item-1 - 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/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-20261106T163957-130, 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