# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十条 (Supplementary Provisions, Article 20) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-20. 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: 第二十条 (Supplementary Provisions, Article 20)（報酬、料金等に係る源泉徴収に関する経過措置） — address `suppl-4192-82/art-20` - 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-20 - 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. --- ### 第二十条（報酬、料金等に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Remuneration, Fees, etc. caption: machine translation, not official suppl-4192-82/art-20 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-20 **第一項** 新令第三百二十条第一項（報酬、料金、契約金又は賞金に係る源泉徴収）（通訳の報酬又は料金に係る部分に限る。）の規定は、平成十九年七月一日以後に支払うべき新法第二百四条第一項第一号（源泉徴収義務）に掲げる報酬又は料金について適用し、同日前に支払うべき旧法第二百四条第一項第一号（源泉徴収義務）に掲げる報酬又は料金については、なお従前の例による。 suppl-4192-82/art-20/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-20/par-1 The provisions of Article 320, paragraph (1) (Withholding from Remuneration or Fees, Contract Money, or Monetary Awards) of the New Order (limited to the part pertaining to remuneration or fees for interpretation) apply to remuneration or fees listed in Article 204, paragraph (1), item (i) (Obligation to Withhold Taxes) of the New Act that are payable on or after July 1, 2007, and the provisions then in force continue to govern remuneration or fees listed in Article 204, paragraph (1), item (i) (Obligation to Withhold Taxes) of the Former Act that are payable before that date. machine translation, not official **第二項** 新令第三百二十条第一項（通訳の報酬又は料金に係る部分を除く。）及び第二項の規定は、附則第一条第六号（施行期日）に定める日以後に支払うべき新法第二百四条第一項第一号及び第二号に掲げる報酬又は料金について適用し、同日前に支払うべき旧法第二百四条第一項第一号及び第二号に掲げる報酬又は料金については、なお従前の例による。 suppl-4192-82/art-20/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-20/par-2 The provisions of Article 320, paragraph (1) (excluding the part pertaining to remuneration or fees for interpretation) and paragraph (2) of the New Order apply to remuneration or fees listed in Article 204, paragraph (1), items (i) and (ii) of the New Act that are payable on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern remuneration or fees listed in Article 204, paragraph (1), items (i) and (ii) of the Former Act that are payable before that date. machine translation, not official --- ## Cites - suppl-4192-82/art-20/par-1: 新令第三百二十条第一項 → 所得税法施行令 第三百二十条第一項 (Article 320, paragraph (1)), art-320/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-320/par-1 - suppl-4192-82/art-20/par-1: 新法第二百四条第一項第一号 → 所得税法 第二百四条第一項第一号 (Article 204, paragraph (1), item (i)), art-204/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-1 (e-Gov law ID 340AC0000000033) - suppl-4192-82/art-20/par-2: 新令第三百二十条第一項 → 所得税法施行令 第三百二十条第一項 (Article 320, paragraph (1)), art-320/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-320/par-1 - suppl-4192-82/art-20/par-2: 第二項 → 所得税法施行令 第三百二十条第二項 (Article 320, paragraph (2)), art-320/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-320/par-2 - suppl-4192-82/art-20/par-2: 附則第一条第六号 → 所得税法施行令 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4192-82/art-1/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-6 - suppl-4192-82/art-20/par-2: 新法第二百四条第一項第一号 → 所得税法 第二百四条第一項第一号 (Article 204, paragraph (1), item (i)), art-204/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-1 (e-Gov law ID 340AC0000000033) - suppl-4192-82/art-20/par-2: 第二号 → 所得税法 第二百四条第一項第二号 (Article 204, paragraph (1), item (ii)), art-204/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-2 (e-Gov law ID 340AC0000000033) ## Cited by 2 provisions cite 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 - 所得税法施行令 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-6 --- ## 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-20261106T173921-100, translated 2026-11-07 - 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