# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八条 (Supplementary Provisions, Article 8)

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- 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)（給与所得に係る源泉徴収に関する経過措置） — address `suppl-5029-11/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-5029-11/art-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5029-11/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.

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### 第八条（給与所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Salary Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-5029-11/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-8 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-8</sup>

**第一項**  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。）附則第八条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。
<sup>suppl-5029-11/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-8/par-1</sup>
The matters specified by Ministry of Finance Order as prescribed in Article 8, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020; hereinafter referred to as the "Amending Act") are the following matters:
<sup>machine translation, not official</sup>

  **一**  改正法附則第八条第三項の規定による申告書を提出する者の氏名及び住所
  <sup>suppl-5029-11/art-8/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-8/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-8/par-1/item-1</sup>
  name and domicile of the person who submits the return under Article 8, paragraph (3) of the Supplementary Provisions of the Amending Act;
  <sup>machine translation, not official</sup>

  **二**  改正法附則第八条第三項に規定する給与等の支払者の氏名又は名称
  <sup>suppl-5029-11/art-8/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-8/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-8/par-1/item-2</sup>
  name or title of the payer of the salary or other wage prescribed in Article 8, paragraph (3) of the Supplementary Provisions of the Amending Act;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>suppl-5029-11/art-8/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-8/par-1/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-8/par-1/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  改正法附則第八条第四項に規定する財務省令で定める事項は、次に掲げる事項とする。
<sup>suppl-5029-11/art-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-8/par-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-8/par-2</sup>
The matters specified by Ministry of Finance Order as prescribed in Article 8, paragraph (4) of the Supplementary Provisions of the Amending Act are the following matters:
<sup>machine translation, not official</sup>

  **一**  改正法附則第八条第四項の規定による申告書を提出する者の氏名及び住所
  <sup>suppl-5029-11/art-8/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-8/par-2/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-8/par-2/item-1</sup>
  name and domicile of the person who submits the return under Article 8, paragraph (4) of the Supplementary Provisions of the Amending Act;
  <sup>machine translation, not official</sup>

  **二**  改正法附則第八条第四項に規定する給与等の支払者の氏名又は名称
  <sup>suppl-5029-11/art-8/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-8/par-2/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-8/par-2/item-2</sup>
  name or title of the payer of the salary or other wage prescribed in Article 8, paragraph (4) of the Supplementary Provisions of the Amending Act;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>suppl-5029-11/art-8/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5029-11/art-8/par-2/item-3 · https://japanlaw.org/l/340M50000040011/suppl-5029-11/art-8/par-2/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

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## 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-20261027T143811-121, 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