# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（交付金銭等の受領者の告知等に関する経過措置） — address `suppl-4212-104/art-9` - 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-4212-104/art-9 - 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. --- ### 第九条（交付金銭等の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice, etc. by Persons Receiving Delivered Money, etc. caption: machine translation, not official suppl-4212-104/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-9 **第一項** 新令第三百四十五条第四項（交付金銭等の受領者の告知等）の規定は、施行日以後に交付を受ける同条第三項に規定する交付金銭等について適用し、施行日前に交付を受けた旧令第三百四十六条第三項（交付金銭等の受領者の告知等）に規定する交付金銭等については、なお従前の例による。 suppl-4212-104/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-9/par-1 Article 345, paragraph (4) (Notice, etc. by Persons Receiving Delivered Money, etc.) of the New Order applies to the delivered money, etc. prescribed in paragraph (3) of that Article that is delivered on or after the Effective Date, and for the delivered money, etc. prescribed in Article 346, paragraph (3) (Notice, etc. by Persons Receiving Delivered Money, etc.) of the Former Order that was delivered before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4212-104/art-9/par-1: 新令第三百四十五条第四項 → 所得税法施行令 第三百四十五条第四項 (Article 345, paragraph (4)), art-345/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-345/par-4 - suppl-4212-104/art-9/par-1: 同条第三項 → 所得税法施行令 第三百四十五条第三項 (Article 345, paragraph (3)), art-345/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-345/par-3 --- ## 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-20261106T163957-155, 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