# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（利子、配当等の受領者の告知に関する経過措置） — address `suppl-3622-387/art-11` - 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-11 - 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. --- ### 第十一条（利子、配当等の受領者の告知に関する経過措置） — Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, etc. caption: machine translation, not official suppl-3622-387/art-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-11 **第一項** 新令第三百三十五条第一項（告知義務のない利子等及び公共法人等の範囲）、第三百三十六条第一項、第二項及び第五項（預貯金、株式等に係る利子、配当等の受領者の告知）並びに第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）の規定は、施行日以後に支払の確定する新法第二百二十四条第一項（利子、配当等の受領者の告知）に規定する利子等又は配当等について適用し、施行日前に支払の確定した旧法第二百二十四条第一項（利子、配当等の受領者の告知）に規定する利子等又は配当等については、なお従前の例による。 suppl-3622-387/art-11/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-11/par-1 The provisions of Article 335, paragraph (1) (Scope of Interest and Similar Income Not Subject to the Notice Requirement and of Public Corporations, etc.), Article 336, paragraphs (1), (2) and (5) (Notice by Persons Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) and Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice) of the New Order apply to the interest and similar income or dividends and similar income prescribed in Article 224, paragraph (1) (Notice by Recipients of Interest, Dividends, and Similar Income) of the New Act the payment of which is finalized on or after the Effective Date, and for the interest and similar income or dividends and similar income prescribed in Article 224, paragraph (1) (Notice by Recipients of Interest, Dividends, and Similar Income) of the Former Act the payment of which was finalized before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新令第三百三十九条第七項及び第八項（無記名公社債の利子等に係る告知書等の提出等）の規定は、施行日以後に支払を受ける同条第一項に規定する無記名公社債等の同項に規定する利子等について適用し、施行日前に支払を受けた旧令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する無記名公社債等の同項に規定する利子等については、なお従前の例による。 suppl-3622-387/art-11/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3622-387/art-11/par-2 The provisions of Article 339, paragraphs (7) and (8) (Submission, etc. of Paper-Based Notices, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order apply to the interest and similar income prescribed in paragraph (1) of that Article from the bearer public and corporate bonds, etc. prescribed in that paragraph that is received on or after the Effective Date, and for the interest and similar income prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notices, etc. Pertaining to Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order from the bearer public and corporate bonds, etc. prescribed in that paragraph that was received before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3622-387/art-11/par-1: 新令第三百三十五条第一項 → 所得税法施行令 第三百三十五条第一項 (Article 335, paragraph (1)), art-335/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-335/par-1 - suppl-3622-387/art-11/par-1: 第三百三十六条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-1 - suppl-3622-387/art-11/par-1: 第二項 → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-2 - suppl-3622-387/art-11/par-1: 第五項 → 所得税法施行令 第三百三十六条第五項 (Article 336, paragraph (5)), art-336/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-5 - suppl-3622-387/art-11/par-1: 第三百三十七条第三項 → 所得税法施行令 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-337/par-5 - suppl-3622-387/art-11/par-1: 新法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/en/income-tax-act/art-224/par-1 (e-Gov law ID 340AC0000000033) - suppl-3622-387/art-11/par-2: 新令第三百三十九条第七項 → 所得税法施行令 第三百三十九条第七項 (Article 339, paragraph (7)), art-339/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-7 - suppl-3622-387/art-11/par-2: 第八項 → 所得税法施行令 第三百三十九条第八項 (Article 339, paragraph (8)), art-339/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-8 - suppl-3622-387/art-11/par-2: 同条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-1 --- ## 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-20261106T163957-135, 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-20261106T163957-135, 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