# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十九条 (Supplementary Provisions, Article 29) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-29. 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: 第二十九条 (Supplementary Provisions, Article 29)（公的年金等の源泉徴収票に関する経過措置） — address `suppl-5029-11/art-29` - 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-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-29 - 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. --- ### 第二十九条（公的年金等の源泉徴収票に関する経過措置） — Transitional Measures Regarding Withholding Receipts for Public Pensions or Retirement Packages caption: machine translation, not official suppl-5029-11/art-29 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-29 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-29 **第一項** 新規則第九十四条の二第一項（第五号に係る部分に限る。）の規定は、令和三年一月一日以後に支払うべき同項に規定する公的年金等について適用し、同日前に支払うべき旧規則第九十四条の二第一項に規定する公的年金等については、なお従前の例による。 suppl-5029-11/art-29/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-29/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-29/par-1 The provisions of Article 94-2, paragraph (1) of the New Regulation (limited to the part relating to item (v)) apply to public pension or retirement package prescribed in that paragraph that is to be paid on or after January 1, 2021, and the provisions then in force continue to govern public pension or retirement package prescribed in Article 94-2, paragraph (1) of the Former Regulation that is to be paid before that date. machine translation, not official **第二項** 新規則第九十四条の二第一項（第七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公的年金等について適用し、同日前に支払うべき旧規則第九十四条の二第一項に規定する公的年金等については、なお従前の例による。 suppl-5029-11/art-29/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-29/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-29/par-2 The provisions of Article 94-2, paragraph (1) of the New Regulation (limited to the part relating to item (vii)) apply to public pension or retirement package prescribed in that paragraph that is to be paid on or after January 1, 2023, and the provisions then in force continue to govern public pension or retirement package prescribed in Article 94-2, paragraph (1) of the Former Regulation that is to be paid before that date. machine translation, not official --- ## Cites - suppl-5029-11/art-29/par-1: 新規則第九十四条の二第一項 → 所得税法施行規則 第九十四条の二第一項 (Article 94-2, paragraph (1)), art-94-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1 - suppl-5029-11/art-29/par-1: 第五号 → 所得税法施行規則 第九十四条の二第一項第五号 (Article 94-2, paragraph (1), item (v)), art-94-2/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-5 - suppl-5029-11/art-29/par-2: 新規則第九十四条の二第一項 → 所得税法施行規則 第九十四条の二第一項 (Article 94-2, paragraph (1)), art-94-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1 - suppl-5029-11/art-29/par-2: 第七号 → 所得税法施行規則 第九十四条の二第一項第七号 (Article 94-2, paragraph (1), item (vii)), art-94-2/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94-2/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-94-2/par-1/item-7 ## Cited by 2 provisions cite 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一号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-1/par-1/item-1 - 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