# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — address `suppl-3592-57/art-8` - 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-8 - 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. --- ### 第八条（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — Refund of Tax Withheld on Retirement Income Paid before the Effective Date caption: machine translation, not official suppl-3592-57/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8 **第一項** 改正法附則第十条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付）の規定による還付の請求は、これをすることができる居住者が施行日から昭和五十九年六月三十日までの間に同年中の支給に係る他の同項に規定する退職手当等（以下この条において「退職手当等」という。）につき新法第二百三条第四項（退職所得の受給に関する申告書）に規定する退職所得の受給に関する申告書を提出する場合には、当該申告書を提出する日の前日までの間に限り、することができる。 suppl-3592-57/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-1 A claim for a refund under Article 10, paragraph (1) (Refund of Amount of Tax Withheld on Retirement Income Paid before the Effective Date) of the Supplementary Provisions of the Amending Act may be made by a Resident who is entitled to make it, in the case where the Resident submits, between the Effective Date and June 30, 1984, the return form on receipt of retirement income prescribed in Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) of the New Act with respect to other severance pay or other such compensation prescribed in Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act paid in that year (hereinafter referred to in this Article as "severance pay or other such compensation"), only until the day before the day on which that return form is submitted. machine translation, not official **第二項** 改正法附則第十条第一項の規定による還付の請求をしようとする居住者は、次に掲げる事項を記載した請求書に、第三号及び第四号に規定する事項を証する書類を添付して、これを納税地の所轄税務署長に提出しなければならない。ただし、税務署長においてやむを得ない事情があると認める場合には、当該書類を添付することを要しない。 suppl-3592-57/art-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2 A Resident who wishes to make a claim for a refund under Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act must submit a written claim stating the following matters, attaching documents certifying the matters prescribed in items (iii) and (iv), to the competent district director with jurisdiction over the place for tax payment; provided, however, that where the district director finds that there are unavoidable circumstances, it is not necessary to attach those documents. machine translation, not official **一** 請求者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地 suppl-3592-57/art-8/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-1 the name and domicile of the claimant (or residence, if the claimant has no domicile in Japan), and, if the place of domicile (or place of residence, if the claimant has no domicile in Japan) differs from the place for tax payment, the place for tax payment; machine translation, not official **二** 退職手当等の支払者の氏名又は名称及びその退職手当等に係る所得税の旧法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（旧法第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定された納税地） suppl-3592-57/art-8/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-2 the name or title of the person paying severance pay or other such compensation and the place for tax payment for the income tax on that severance pay or other such compensation under Article 17 (Place for Tax Payment of Income Tax Subject to Withholding) of the Former Act (where designation was made pursuant to Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the Former Act, the designated place for tax payment); machine translation, not official **三** 旧法第百九十九条から第二百二条まで（退職所得に係る源泉徴収）の規定により徴収された所得税の額及びその徴収の年月日 suppl-3592-57/art-8/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-3 the amount of income tax collected pursuant to the provisions of Articles 199 through 202 (Withholding on Retirement Income) of the Former Act and the date of its collection; machine translation, not official **四** 退職手当等の額及びその退職手当等に係る旧法第二百一条第二項に規定する退職所得控除額の計算の基礎となつた勤続年数その他当該退職所得控除額の計算の基礎となるべき事項 suppl-3592-57/art-8/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-4 the amount of the severance pay or other such compensation, the years of service that were the basis for calculating the retirement income deduction prescribed in Article 201, paragraph (2) of the Former Act pertaining to that severance pay or other such compensation, and other matters that are to form the basis for calculating that retirement income deduction; machine translation, not official **五** 当該退職手当等につき新法第二百一条及び第二百二条の規定を適用した場合における所得税の額 suppl-3592-57/art-8/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-5 the amount of income tax in the case where Articles 201 and 202 of the New Act are applied to that severance pay or other such compensation; machine translation, not official **六** 第三号に掲げる所得税の額から前号に掲げる所得税の額を控除した残額のうち還付を受けようとする金額 suppl-3592-57/art-8/par-2/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-6 the portion for which a refund is sought out of the remainder after deducting the amount of income tax listed in the preceding item from the amount of income tax listed in item (iii); machine translation, not official **七** その他参考となるべき事項 suppl-3592-57/art-8/par-2/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-7 other matters useful for reference purposes. machine translation, not official **第三項** 改正法附則第十条第一項の規定による還付の請求をした居住者は、その請求をした後昭和五十九年中の支給に係る退職手当等について新法第二百三条第四項に規定する退職所得の受給に関する申告書又は確定申告書を提出する場合には、これらの申告書に記載すべき事項のほか、当該還付の請求をした旨及び前項第六号に掲げる金額をこれらの申告書に付記しなければならない。 suppl-3592-57/art-8/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-3 A Resident who has made a claim for a refund under Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act must, in the case where the Resident submits, after making the claim, the return form on receipt of retirement income prescribed in Article 203, paragraph (4) of the New Act or a Tax Return with respect to severance pay or other such compensation paid in 1984, note on those return forms, in addition to the matters to be stated in them, to the effect that the Resident has made the claim for a refund and the amount listed in item (vi) of the preceding paragraph. machine translation, not official **第四項** 改正法附則第十条第一項の規定による請求に係る還付金は、国税収納金整理資金に関する法律施行令（昭和二十九年政令第五十一号）の規定の適用については、同令第二条第一号（支払金の指定）に掲げる還付金とみなす。 suppl-3592-57/art-8/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-4 With regard to the application of the provisions of the Order for Enforcement of the Act on Fund for Smooth Management of National Tax Revenue (Cabinet Order No. 51 of 1954), a refund pertaining to a claim under Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act is deemed to be a refund listed in Article 2, item (i) (Designation of Payments) of that Order. machine translation, not official --- ## Cites - suppl-3592-57/art-8/par-1: この条 → 所得税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-3592-57/art-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8 - suppl-3592-57/art-8/par-1: 新法第二百三条第四項 → 所得税法 第二百三条第四項 (Article 203, paragraph (4)), art-203/par-4 — https://japanlaw.org/en/income-tax-act/art-203/par-4 (e-Gov law ID 340AC0000000033) - suppl-3592-57/art-8/par-2: 第三号 → 所得税法施行令 附則第八条第二項第三号 (Supplementary Provisions, Article 8, paragraph (2), item (iii)), suppl-3592-57/art-8/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-3 - suppl-3592-57/art-8/par-2: 第四号 → 所得税法施行令 附則第八条第二項第四号 (Supplementary Provisions, Article 8, paragraph (2), item (iv)), suppl-3592-57/art-8/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-4 - suppl-3592-57/art-8/par-2/item-5: 新法第二百一条 → 所得税法 第二百一条 (Article 201), art-201 — https://japanlaw.org/en/income-tax-act/art-201 (e-Gov law ID 340AC0000000033) - suppl-3592-57/art-8/par-2/item-5: 第二百二条 → 所得税法 第二百二条 (Article 202), art-202 — https://japanlaw.org/en/income-tax-act/art-202 (e-Gov law ID 340AC0000000033) - suppl-3592-57/art-8/par-2/item-6: 第三号 → 所得税法施行令 附則第八条第二項第三号 (Supplementary Provisions, Article 8, paragraph (2), item (iii)), suppl-3592-57/art-8/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-3 - suppl-3592-57/art-8/par-2/item-6: 前号 → 所得税法施行令 附則第八条第二項第五号 (Supplementary Provisions, Article 8, paragraph (2), item (v)), suppl-3592-57/art-8/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-5 - suppl-3592-57/art-8/par-3: 新法第二百三条第四項 → 所得税法 第二百三条第四項 (Article 203, paragraph (4)), art-203/par-4 — https://japanlaw.org/en/income-tax-act/art-203/par-4 (e-Gov law ID 340AC0000000033) - suppl-3592-57/art-8/par-3: 前項第六号 → 所得税法施行令 附則第八条第二項第六号 (Supplementary Provisions, Article 8, paragraph (2), item (vi)), suppl-3592-57/art-8/par-2/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-6 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第八条第一項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-1 - 所得税法施行令 附則第八条第二項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2 - 所得税法施行令 附則第八条第二項第六号（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-2/item-6 - 所得税法施行令 附則第八条第三項（施行日前に支払われた退職所得に係る源泉徴収税額の還付） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3592-57/art-8/par-3 --- ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-130, translated 2026-11-07 - 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