# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4062-383. 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: 附　則 (Supplementary Provisions) — address `suppl-4062-383` - 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-4062-383 - 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. --- ## 附　則 平成六年一二月二日政令第三八三号 suppl-4062-383 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4062-383 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4062-383/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4062-383/art-1 **第一項** この政令は、平成七年一月一日から施行する。 suppl-4062-383/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4062-383/art-1/par-1 This Cabinet Order comes into effect as of January 1, 1995. machine translation, not official ### 第二条（源泉徴収等を要しない公的年金等の額に関する経過措置） — Transitional Measures Concerning the Amount of Public Pension or Retirement Package, etc. Not Requiring Withholding, etc. caption: machine translation, not official suppl-4062-383/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4062-383/art-2 **第一項** この政令による改正後の所得税法施行令第三百十九条の八（源泉徴収等を要しない公的年金等の額）の規定は、この政令の施行の日以後に支払を受けるべき所得税法第二百三条の二（公的年金等に係る源泉徴収義務）に規定する公的年金等（以下この条において「公的年金等」という。）について適用し、同日前に支払を受けるべき公的年金等については、なお従前の例による。 suppl-4062-383/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4062-383/art-2/par-1 The provisions of Article 319-8 (Amount of Public Pension or Retirement Package, etc. Not Requiring Withholding, etc.) of the Order for Enforcement of the Income Tax Act as amended by this Cabinet Order apply to public pension or retirement package prescribed in Article 203-2 (Obligation to Withhold Taxes on Public Pension or Retirement Package, etc.) of the Income Tax Act (hereinafter referred to as "public pension or retirement package" in this Article) that is to be paid on or after the day of enforcement of this Cabinet Order, and the provisions then in force continue to govern public pension or retirement package that is to be paid before that day. machine translation, not official --- ## Cites - suppl-4062-383/art-2/par-1: 所得税法施行令第三百十九条の八 → 所得税法施行令 第三百十九条の八 (Article 319-8), art-319-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-8 - suppl-4062-383/art-2/par-1: 所得税法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/en/income-tax-act/art-203-2 (e-Gov law ID 340AC0000000033) - suppl-4062-383/art-2/par-1: この条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4062-383/art-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4062-383/art-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第二条第一項（源泉徴収等を要しない公的年金等の額に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4062-383/art-2/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-20261106T173921-093, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-111, 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