# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（償還金等の支払調書の提出範囲に関する経過措置） — address `suppl-4262-137/art-14` - 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-14 - 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. --- ### 第十四条（償還金等の支払調書の提出範囲に関する経過措置） — Transitional Measures Concerning the Scope of Submission of Payment Reports for Redemption Money or a Similar Asset caption: machine translation, not official suppl-4262-137/art-14 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-14 **第一項** 新令第三百五十二条の二第一項及び第二項（第四号に係る部分に限る。）（償還金等の支払調書の提出範囲）の規定は、平成二十八年一月一日以後に行われる新法第二百二十五条第一項第十一号（支払調書）に規定する償還金等の交付について適用する。 suppl-4262-137/art-14/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-14/par-1 The provisions of Article 352-2, paragraph (1) and paragraph (2) (limited to the portion pertaining to item (iv)) (Scope of Submission of Payment Reports for Redemption Money or a Similar Asset) of the New Order apply to the delivery of redemption money or a similar asset prescribed in Article 225, paragraph (1), item (xi) (Payment Reports) of the New Act that takes place on or after January 1, 2016. machine translation, not official --- ## Cites - suppl-4262-137/art-14/par-1: 新令第三百五十二条の二第一項 → 所得税法施行令 第三百五十二条の二第一項 (Article 352-2, paragraph (1)), art-352-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-352-2/par-1 - suppl-4262-137/art-14/par-1: 第二項 → 所得税法施行令 第三百五十二条の二第二項 (Article 352-2, paragraph (2)), art-352-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-352-2/par-2 - suppl-4262-137/art-14/par-1: 第四号 → 所得税法施行令 第三百五十二条の二第二項第四号 (Article 352-2, paragraph (2), item (iv)), art-352-2/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-352-2/par-2/item-4 - suppl-4262-137/art-14/par-1: 新法第二百二十五条第一項第十一号 → 所得税法 第二百二十五条第一項第十一号 (Article 225, paragraph (1), item (xi)), art-225/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-11 (e-Gov law ID 340AC0000000033) ## 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-4262-137/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-20261106T173921-128, 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