# 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-5079-18/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)（退職手当等の源泉徴収票に関する経過措置） — address `suppl-5079-18/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-5079-18/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5079-18/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（退職手当等の源泉徴収票に関する経過措置） — Transitional Measures Concerning Withholding Receipts for Severance Pay or Other Such Compensation caption: machine translation, not official suppl-5079-18/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-8 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-8 **第一項** 新規則第九十四条の規定は、令和八年一月一日以後に支払うべき所得税法第二百二十六条第二項に規定する退職手当等について適用し、同日前に支払うべき同項に規定する退職手当等については、なお従前の例による。 suppl-5079-18/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-8/par-1 The provisions of Article 94 of the New Regulation apply to severance pay or other such compensation prescribed in Article 226, paragraph (2) of the Income Tax Act that is to be paid on or after January 1, 2026, and the provisions then in force continue to govern severance pay or other such compensation prescribed in that paragraph that is to be paid before that date. machine translation, not official --- ## Cites - suppl-5079-18/art-8/par-1: 新規則第九十四条 → 所得税法施行規則 第九十四条 (Article 94), art-94 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-94 · https://japanlaw.org/l/340M50000040011/art-94 - suppl-5079-18/art-8/par-1: 所得税法第二百二十六条第二項 → 所得税法 第二百二十六条第二項 (Article 226, paragraph (2)), art-226/par-2 — https://japanlaw.org/en/income-tax-act/art-226/par-2 · https://japanlaw.org/l/340AC0000000033/art-226/par-2 ## 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二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-5079-18/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-5079-18/art-1/par-1/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-20261027T143811-127, 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-20261027T143811-127, 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