# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十四条の二 (Supplementary Provisions, Article 14-2) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4272-141/art-14-2. 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: 第十四条の二 (Supplementary Provisions, Article 14-2)（支払調書に関する経過措置） — address `suppl-4272-141/art-14-2` - 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-4272-141/art-14-2 - 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. --- ### 第十四条の二（支払調書に関する経過措置） — Transitional Measures Concerning Payment Reports caption: machine translation, not official suppl-4272-141/art-14-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4272-141/art-14-2 **第一項** 平成二十八年四月一日から同年十二月三十一日までの間に支払が確定し、又は支払われる平成二十六年改正法第一条（所得税法の一部改正）の規定による改正後の所得税法第百六十一条第一項第四号又は第八号（国内源泉所得）に掲げる国内源泉所得がある場合の平成二十六年改正法第一条の規定による改正後の所得税法第二百二十五条第一項（支払調書及び支払通知書）の規定の適用については、同項中「及び第百六十一条第一項第四号」とあるのは「及び第百六十一条第一項第四号（所得税法等の一部を改正する法律（平成二十六年法律第十号）第一条（所得税法の一部改正）の規定による改正前の所得税法（第八号において「旧所得税法」という。）第百六十一条第一号の二に掲げるものに該当するものに限る。）」と、同項第八号中「第百六十一条第一項第四号若しくは第六号」とあるのは「第百六十一条第一項第四号（旧所得税法第百六十一条第一号の二に掲げるものに該当するものに限る。）、第六号、第七号、第八号（旧所得税法第百六十一条第四号に掲げるものに該当するものに限る。）若しくは第九号」とする。 suppl-4272-141/art-14-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4272-141/art-14-2/par-1 With regard to the application of Article 225, paragraph (1) (Payment Reports and Notice of Payment) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the 2014 Amendment Act, in the case where there is domestic source income set forth in Article 161, paragraph (1), item (iv) or item (viii) (Domestic Source Income) of the Income Tax Act as so amended, the payment of which is finalized or made during the period from April 1 to December 31, 2016, the phrase "or the domestic source income set forth in Article 161, paragraph (1), item (iv)" in Article 225, paragraph (1) of the Income Tax Act as so amended is deemed to be replaced with "or the domestic source income set forth in Article 161, paragraph (1), item (iv) (limited to that which falls under what is set forth in Article 161, item (i)-2 of the Income Tax Act as it stood prior to amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (referred to as the "Former Income Tax Act" in item (viii)))", and the phrase "Article 161, paragraph (1), item (iv) or item (vi)" in item (viii) of Article 225, paragraph (1) of the Income Tax Act as so amended is deemed to be replaced with "Article 161, paragraph (1), item (iv) (limited to that which falls under what is set forth in Article 161, item (i)-2 of the Former Income Tax Act), item (vi), item (vii), item (viii) (limited to that which falls under what is set forth in Article 161, item (iv) of the Former Income Tax Act), or item (ix)". machine translation, not official --- ## Cites - suppl-4272-141/art-14-2/par-1: 平成二十六年改正法第一条 → e-Gov law 426AC0000000010, 第一条 (Article 1), art-1 — not held in this collection - suppl-4272-141/art-14-2/par-1: 所得税法第百六十一条第一項第四号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-4 (e-Gov law ID 340AC0000000033) - suppl-4272-141/art-14-2/par-1: 第八号 → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-8 (e-Gov law ID 340AC0000000033) - suppl-4272-141/art-14-2/par-1: 所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/en/income-tax-act/art-225/par-1 (e-Gov law ID 340AC0000000033) - suppl-4272-141/art-14-2/par-1: 第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-8 (e-Gov law ID 340AC0000000033) - suppl-4272-141/art-14-2/par-1: 第六号 → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-6 (e-Gov law ID 340AC0000000033) - suppl-4272-141/art-14-2/par-1: 第七号 → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-7 (e-Gov law ID 340AC0000000033) - suppl-4272-141/art-14-2/par-1: 第九号 → 所得税法 第百六十一条第一項第九号 (Article 161, paragraph (1), item (ix)), art-161/par-1/item-9 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-9 (e-Gov law ID 340AC0000000033) --- ## 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-20261106T163957-160, 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