# 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-5042-136/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-5042-136/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-5042-136/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-5042-136/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5042-136/art-8 **第一項** 新令第三百三十九条第七項の規定は、令和五年十月一日以後に支払を受ける同条第一項に規定する無記名公社債等の同項に規定する利子等について適用し、同日前に支払を受けた旧令第三百三十九条第一項に規定する無記名公社債等の同項に規定する利子等については、なお従前の例による。 suppl-5042-136/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5042-136/art-8/par-1 The provisions of Article 339, paragraph (7) of the New Order apply to the interest and similar income prescribed in paragraph (1) of that Article on bearer public and corporate bonds, etc. prescribed in that paragraph that is received on or after October 1, 2023, and the provisions then in force continue to govern the interest and similar income prescribed in Article 339, paragraph (1) of the Former Order on bearer public and corporate bonds, etc. prescribed in that paragraph that was received before that date. machine translation, not official --- ## Cites - suppl-5042-136/art-8/par-1: 新令第三百三十九条第七項 → 所得税法施行令 第三百三十九条第七項 (Article 339, paragraph (7)), art-339/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-7 - suppl-5042-136/art-8/par-1: 同条第一項 → 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 ## Cited by 2 provisions cite 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-5042-136/art-1/par-1/item-3 - 所得税法施行令 附則第七条第一項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5042-136/art-7/par-1 --- ## 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-20261106T173921-136, 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