# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（非居住者又は法人の所得に係る源泉徴収に関する経過措置） — address `suppl-3622-387/art-10` - 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-3622-387/art-10 - 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. --- ### 第十条（非居住者又は法人の所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on the Income of Nonresidents or Corporations caption: machine translation, not official suppl-3622-387/art-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-10 **第一項** 附則第二条第一項（内国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置）の規定は、所得税法等改正法附則第二十三条第一項（非居住者又は法人の所得に係る源泉徴収に関する経過措置）に規定する政令で定めるものについて、附則第二条第二項の規定は、所得税法等改正法附則第二十三条第一項に規定する政令で定める日について、附則第二条第三項の規定は、所得税法等改正法附則第二十三条第二項に規定する政令で定めるところにより計算した金額について、附則第二条第四項の規定は、所得税法等改正法附則第二十三条第三項に規定する政令で定める期間について、それぞれ準用する。 suppl-3622-387/art-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-10/par-1 The provisions of Article 2, paragraph (1) of the Supplementary Provisions (Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Compensation for Periodic Deposits or Similar Amounts Received by Domestic Corporations) apply mutatis mutandis to what is specified by Cabinet Order prescribed in Article 23, paragraph (1) (Transitional Measures Concerning Withholding on the Income of Nonresidents or Corporations) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions of Article 2, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the date specified by Cabinet Order prescribed in Article 23, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions of Article 2, paragraph (3) of the Supplementary Provisions apply mutatis mutandis to the amount calculated as specified by Cabinet Order prescribed in Article 23, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, and the provisions of Article 2, paragraph (4) of the Supplementary Provisions apply mutatis mutandis to the period specified by Cabinet Order prescribed in Article 23, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act, respectively. machine translation, not official --- ## Cites - suppl-3622-387/art-10/par-1: 附則第二条第一項 → 所得税法施行令 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3622-387/art-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-1 - suppl-3622-387/art-10/par-1: 附則第二条第二項 → 所得税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3622-387/art-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-2 - suppl-3622-387/art-10/par-1: 附則第二条第三項 → 所得税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-3622-387/art-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-3 - suppl-3622-387/art-10/par-1: 附則第二条第四項 → 所得税法施行令 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-3622-387/art-2/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4 --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-135, 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