# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十八条 (Supplementary Provisions, Article 28) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-28. 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: 第二十八条 (Supplementary Provisions, Article 28)（給与等の源泉徴収票に関する経過措置） — address `suppl-5029-11/art-28` - 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-5029-11/art-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-28 - 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. --- ### 第二十八条（給与等の源泉徴収票に関する経過措置） — Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages caption: machine translation, not official suppl-5029-11/art-28 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-28 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-28 **第一項** 新規則第九十三条第一項（第六号に係る部分に限る。）の規定は、令和五年一月一日以後に支払うべき同項に規定する給与等について適用し、同日前に支払うべき旧規則第九十三条第一項に規定する給与等については、なお従前の例による。 suppl-5029-11/art-28/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-28/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-28/par-1 The provisions of Article 93, paragraph (1) of the New Regulation (limited to the part relating to item (vi)) apply to salary or other wage prescribed in that paragraph that is to be paid on or after January 1, 2023, and the provisions then in force continue to govern salary or other wage prescribed in Article 93, paragraph (1) of the Former Regulation that is to be paid before that date. machine translation, not official **第二項** 新規則第九十三条第一項（第九号に係る部分に限る。）の規定は、令和二年中に支払うべき同項に規定する給与等でその最後に支払をする日が施行日以後であるものについて適用し、同年中に支払うべき旧規則第九十三条第一項に規定する給与等でその最後に支払をする日が施行日前であるものについては、なお従前の例による。 suppl-5029-11/art-28/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-28/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-28/par-2 The provisions of Article 93, paragraph (1) of the New Regulation (limited to the part relating to item (ix)) apply to salary or other wage prescribed in that paragraph that is to be paid during 2020 and for which the date of the last payment is on or after the Effective Date, and the provisions then in force continue to govern salary or other wage prescribed in Article 93, paragraph (1) of the Former Regulation that is to be paid during that year and for which the date of the last payment is before the Effective Date. machine translation, not official **第三項** 令和二年中に支払うべき新規則第九十三条第一項に規定する給与等でその最後に支払をする日が施行日以後であるものであって改正法第一条の規定による改正後の所得税法（以下「新法」という。）第百九十条の規定の適用を受けないものについての同項の規定の適用については、同項第九号中「寡婦、ひとり親」とあるのは、「所得税法等の一部を改正する法律（令和二年法律第八号。以下「改正法」という。）第十五条の規定による改正前の租税特別措置法第四十一条の十七第一項（寡婦控除の特例）の規定に該当する寡婦若しくはその他の改正法第一条の規定による改正前の法第二条第一項第三十号（定義）に規定する寡婦、同項第三十一号に規定する寡夫」とする。 suppl-5029-11/art-28/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-28/par-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-28/par-3 With respect to the application of Article 93, paragraph (1) of the New Regulation to salary or other wage prescribed in that paragraph that is to be paid during 2020, for which the date of the last payment is on or after the Effective Date, and to which the provisions of Article 190 of the Income Tax Act as amended by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "New Act") do not apply, the phrase "widow, single parent" in item (ix) of that paragraph is deemed to be replaced with "a widow falling under the provisions of Article 41-17, paragraph (1) (Special Provisions on Widow Deduction) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 15 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Amending Act"), or any other widow prescribed in Article 2, paragraph (1), item (xxx) (Definitions) of the Act prior to amendment by the provisions of Article 1 of the Amending Act, or a widower prescribed in item (xxxi) of that paragraph". machine translation, not official --- ## Cites - suppl-5029-11/art-28/par-1: 新規則第九十三条第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1 - suppl-5029-11/art-28/par-1: 第六号 → 所得税法施行規則 第九十三条第一項第六号 (Article 93, paragraph (1), item (vi)), art-93/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-6 - suppl-5029-11/art-28/par-2: 新規則第九十三条第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1 - suppl-5029-11/art-28/par-2: 第九号 → 所得税法施行規則 第九十三条第一項第十号 (Article 93, paragraph (1), item (x)), art-93/par-1/item-10 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-1/item-10 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-10 - suppl-5029-11/art-28/par-3: 新規則第九十三条第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1 - suppl-5029-11/art-28/par-3: 改正法第一条 → e-Gov law 502AC0000000008, 第一条 (Article 1), art-1 — not held in this collection - suppl-5029-11/art-28/par-3: 第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 · https://japanlaw.org/l/340AC0000000033/art-190 - suppl-5029-11/art-28/par-3: 同項第九号 → 所得税法施行規則 第九十三条第一項第十号 (Article 93, paragraph (1), item (x)), art-93/par-1/item-10 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-93/par-1/item-10 · https://japanlaw.org/l/340M50000040011/art-93/par-1/item-10 - suppl-5029-11/art-28/par-3: 所得税法等の一部を改正する法律（令和二年法律第八号。以下「改正法」という。）第十五条 → e-Gov law 502AC0000000008, 第十五条 (Article 15), art-15 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-1/par-1/item-4 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1/item-4 --- ## 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-20261027T143811-122, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-122, 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