# 所得税法施行規則 / Regulation 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-regulation/suppl-4199-55/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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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)（支払調書の提出に関する経過措置） — address `suppl-4199-55/art-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-55/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-8 - Every provision below carries its address and both URLs 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（支払調書の提出に関する経過措置） — Transitional Measures Concerning Submission of Payment Reports caption: machine translation, not official suppl-4199-55/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-55/art-8 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-8 **第一項** 新所得税法施行規則第八十二条第二項第二号の規定は、施行日以後に支払うべき同号の規定に該当する同号に規定する利子等について適用し、施行日前に支払うべき旧所得税法施行規則第八十二条第二項第二号の規定に該当する同号に規定する利子等については、なお従前の例による。 suppl-4199-55/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4199-55/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4199-55/art-8/par-1 The provisions of Article 82, paragraph (2), item (ii) of the New Regulation for Enforcement of the Income Tax Act apply to the interest and similar income prescribed in that item that falls under the provisions of that item and is to be paid on or after the Effective Date, and the provisions then in force continue to govern the interest and similar income prescribed in that item that falls under the provisions of Article 82, paragraph (2), item (ii) of the Former Regulation for Enforcement of the Income Tax Act and is to be paid before the Effective Date. machine translation, not official --- ## Cites - suppl-4199-55/art-8/par-1: 新所得税法施行規則第八十二条第二項第二号 → 所得税法施行規則 第八十二条第二項第二号 (Article 82, paragraph (2), item (ii)), art-82/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-82/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-82/par-2/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-097, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27