# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-111/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — address `suppl-5022-111/art-8` - 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-5022-111/art-8 - 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. --- ### 第八条（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — Transitional Measures Concerning Submission, etc. of Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds caption: machine translation, not official suppl-5022-111/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-111/art-8 **第一項** 新令第三百三十九条第九項において準用する新令第三百三十七条第四項の規定は、施行日以後に新令第三百三十九条第一項に規定する告知書の提出若しくは同条第三項の規定による告知書の提出又は同条第四項に規定する書類の提出をする場合について適用する。 suppl-5022-111/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-111/art-8/par-1 The provisions of Article 337, paragraph (4) of the New Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the New Order apply where, on or after the Effective Date, a paper-based notice prescribed in Article 339, paragraph (1) of the New Order is submitted, a paper-based notice is submitted under the provisions of paragraph (3) of that Article, or the documents prescribed in paragraph (4) of that Article are submitted. machine translation, not official **第二項** 新令第三百三十九条第九項において準用する新令第三百三十七条第五項及び第三百三十八条の規定は、施行日以後に新令第三百三十九条第一項に規定する告知書の提出若しくは同条第三項の規定による告知書の提出又は同条第四項に規定する書類の提出をする場合について適用し、施行日前に旧令第三百三十九条第一項に規定する告知書の提出若しくは同条第三項の規定による告知書の提出又は同条第四項に規定する書類の提出をした場合については、なお従前の例による。 suppl-5022-111/art-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-111/art-8/par-2 The provisions of Article 337, paragraph (5) and Article 338 of the New Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the New Order apply where, on or after the Effective Date, a paper-based notice prescribed in Article 339, paragraph (1) of the New Order is submitted, a paper-based notice is submitted under the provisions of paragraph (3) of that Article, or the documents prescribed in paragraph (4) of that Article are submitted, and the provisions then in force continue to govern where, before the Effective Date, a paper-based notice prescribed in Article 339, paragraph (1) of the Former Order was submitted, a paper-based notice was submitted under the provisions of paragraph (3) of that Article, or the documents prescribed in paragraph (4) of that Article were submitted. machine translation, not official --- ## Cites - suppl-5022-111/art-8/par-1: 新令第三百三十九条第九項 → 所得税法施行令 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-9 - suppl-5022-111/art-8/par-1: 新令第三百三十七条第四項 → 所得税法施行令 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-337/par-5 - suppl-5022-111/art-8/par-1: 新令第三百三十九条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-1 - suppl-5022-111/art-8/par-1: 同条第三項 → 所得税法施行令 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-3 - suppl-5022-111/art-8/par-1: 同条第四項 → 所得税法施行令 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-4 - suppl-5022-111/art-8/par-2: 新令第三百三十九条第九項 → 所得税法施行令 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-9 - suppl-5022-111/art-8/par-2: 第三百三十八条 → 所得税法施行令 第三百三十八条 (Article 338), art-338 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-338 - suppl-5022-111/art-8/par-2: 新令第三百三十九条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-1 - suppl-5022-111/art-8/par-2: 同条第三項 → 所得税法施行令 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-3 - suppl-5022-111/art-8/par-2: 同条第四項 → 所得税法施行令 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-4 --- ## 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-20261106T173921-106, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-135, 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