# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（預貯金、株式等に係る利子、配当等の受領者の告知に関する経過措置） — address `suppl-4262-137/art-10` - 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-4262-137/art-10 - 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. --- ### 第十条（預貯金、株式等に係る利子、配当等の受領者の告知に関する経過措置） — Transitional Measures Concerning Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc. caption: machine translation, not official suppl-4262-137/art-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-10 **第一項** 新令第三百三十六条第二項（預貯金、株式等に係る利子、配当等の受領者の告知）の規定は、附則第一条第三号（施行期日）に定める日以後に支払の確定する同項第五号に定める配当等について適用し、同日前に支払の確定した旧令第三百三十六条第二項第五号（預貯金、株式等に係る利子、配当等の受領者の告知）に定める配当等については、なお従前の例による。 suppl-4262-137/art-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-10/par-1 The provisions of Article 336, paragraph (2) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order apply to the dividends and similar income specified in item (v) of that paragraph for which payment is determined on or after the date specified in Article 1, item (iii) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the dividends and similar income specified in Article 336, paragraph (2), item (v) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Former Order for which payment was determined before that date. machine translation, not official --- ## Cites - suppl-4262-137/art-10/par-1: 新令第三百三十六条第二項 → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-2 - suppl-4262-137/art-10/par-1: 附則第一条第三号 → 所得税法施行令 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4262-137/art-1/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-1/par-1/item-3 - suppl-4262-137/art-10/par-1: 同項第五号 → 所得税法施行令 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-2/item-5 ## 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三号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-1/par-1/item-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-20261106T173921-127, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-128, 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