# 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-4142-103/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)（外国所得税の範囲等に関する経過措置） — address `suppl-4142-103/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-4142-103/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（外国所得税の範囲等に関する経過措置） — Transitional Measures Concerning the Scope of Foreign Income Tax, etc. caption: machine translation, not official suppl-4142-103/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-8 **第一項** 新令第二百二十一条第四項（外国所得税の範囲等）の規定は、居住者が施行日以後に行う同項に規定する取引に基因して生ずる所得に対する外国所得税を納付することとなる場合について適用し、居住者が施行日前に行った旧令第二百二十一条第四項（外国所得税の範囲等）に規定する取引に基因して生ずる所得に対する外国所得税を納付することとなる場合については、なお従前の例による。 suppl-4142-103/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-8/par-1 Article 221, paragraph (4) (Scope, etc. of Foreign Income Tax) of the New Order applies to the case where a Resident comes to pay foreign income tax on income arising from a transaction prescribed in that paragraph that the Resident conducts on or after the Effective Date, and for the case where a Resident comes to pay foreign income tax on income arising from a transaction prescribed in Article 221, paragraph (4) (Scope, etc. of Foreign Income Tax) of the Former Order that the Resident conducted before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## 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-20261106T163957-145, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-116, 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