# 所得税法 / Income Tax Act — 第二十四条 (Supplementary Provisions, Article 24) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-24. 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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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: 第二十四条 (Supplementary Provisions, Article 24)（利子所得及び配当所得に係る源泉徴収に関する経過規定） — address `suppl-3401-33/art-24` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-24 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第二十四条（利子所得及び配当所得に係る源泉徴収に関する経過規定） — Transitional Provisions Concerning Withholding on Interest Income and Dividend Income caption: machine translation, not official suppl-3401-33/art-24 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-24 **第一項** 新法第四編第一章（利子所得及び配当所得に係る源泉徴収）の規定は、施行日以後に支払うべき新法第百八十一条第一項（源泉徴収義務）に規定する利子等又は配当等について適用し、同日前に支払うべき当該利子等又は配当等については、なお従前の例による。 suppl-3401-33/art-24/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-24/par-1 Part IV, Chapter I (Withholding on Interest Income and Dividend Income) of the New Act applies to interest and similar income or dividends and similar income prescribed in Article 181, paragraph (1) (Obligation to Withhold Taxes) of the New Act which are to be paid on or after the Effective Date, and the provisions then in force continue to govern such interest and similar income or dividends and similar income which are to be paid before that date. machine translation, not official --- ## Cites - suppl-3401-33/art-24/par-1: 新法第百八十一条第一項 → 所得税法 第百八十一条第一項 (Article 181, paragraph (1)), art-181/par-1 — https://japanlaw.org/en/income-tax-act/art-181/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法 附則第二十九条第一項（源泉徴収に係る所得税の徴収に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-29/par-1 - 所得税法 附則第三十三条第一項（政令への委任） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-33/par-1 - 所得税法施行令 附則第十六条第一項（旧法に基づく源泉徴収に係る所得税に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-16/par-1 (e-Gov law ID 340CO0000000096) --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-045, translated 2026-09-18 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05