# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十九条 (Supplementary Provisions, Article 19) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-19. 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: 第十九条 (Supplementary Provisions, Article 19)（給与所得者の源泉徴収に関する申告書等に記載すべき事項の電磁的方法による提供に係る承認等に関する手続に関する経過措置） — address `suppl-4192-82/art-19` - 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-4192-82/art-19 - 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. --- ### 第十九条（給与所得者の源泉徴収に関する申告書等に記載すべき事項の電磁的方法による提供に係る承認等に関する手続に関する経過措置） — Transitional Measures regarding Procedures for Approval, etc. Pertaining to Provision by Electronic or Magnetic Means of Particulars to Be Stated in Declarations, etc. Concerning Withholding by Salary Income Earners caption: machine translation, not official suppl-4192-82/art-19 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-19 **第一項** 新令第三百十九条の二（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）（新令第三百十九条の四（退職所得の受給に関する申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）及び第三百十九条の十一（公的年金等の受給者の扶養親族等申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）において準用する場合を含む。）の規定は、新法第百九十八条第二項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）、第二百三条第四項（退職所得の受給に関する申告書）又は第二百三条の五第四項（公的年金等の受給者の扶養親族等申告書）の承認を受けようとする者が平成十九年七月一日以後に新令第三百十九条の二第一項（新令第三百十九条の四及び第三百十九条の十一において準用する場合を含む。）の申請書を提出する場合について適用する。 suppl-4192-82/art-19/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-19/par-1 The provisions of Article 319-2 (Procedures for Approval, etc. Pertaining to Provision by Electronic or Magnetic Means of Particulars to Be Stated in Declarations Concerning Withholding by Salary Income Earners) of the New Order (including the case where they apply mutatis mutandis under Article 319-4 (Procedures for Approval, etc. Pertaining to Provision by Electronic or Magnetic Means of Particulars to Be Stated in Declarations on Receipt of Retirement Income) and Article 319-11 (Procedures for Approval, etc. Pertaining to Provision by Electronic or Magnetic Means of Particulars to Be Stated in Returns for Dependents, etc. by Recipients of Public Pensions or Retirement Packages) of the New Order) apply to cases where a person seeking the approval under Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters), Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) or Article 203-5, paragraph (4) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the New Act submits, on or after July 1, 2007, the written application under Article 319-2, paragraph (1) of the New Order (including the case where it applies mutatis mutandis under Articles 319-4 and 319-11 of the New Order). machine translation, not official --- ## Cites - suppl-4192-82/art-19/par-1: 新令第三百十九条の二 → 所得税法施行令 第三百十九条の二 (Article 319-2), art-319-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-2 - suppl-4192-82/art-19/par-1: 新令第三百十九条の四 → 所得税法施行令 第三百十九条の四 (Article 319-4), art-319-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-4 - suppl-4192-82/art-19/par-1: 第三百十九条の十一 → 所得税法施行令 第三百十九条の十 (Article 319-10), art-319-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-10 - suppl-4192-82/art-19/par-1: 新法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/en/income-tax-act/art-198/par-2 (e-Gov law ID 340AC0000000033) - suppl-4192-82/art-19/par-1: 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-4192-82/art-19/par-1: 新令第三百十九条の二第一項 → 所得税法施行令 第三百十九条の二第一項 (Article 319-2, paragraph (1)), art-319-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-2/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-2 --- ## 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-20261106T173921-122, 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