# 所得税法 / Income Tax Act — 第二十七条 (Supplementary Provisions, Article 27) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-27. 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: 第二十七条 (Supplementary Provisions, Article 27)（報酬、料金等に係る源泉徴収に関する経過規定） — address `suppl-3401-33/art-27` - 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-27 - 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. --- ### 第二十七条（報酬、料金等に係る源泉徴収に関する経過規定） — Transitional Provisions Concerning Withholding on Compensation, Fees, and Similar Payments caption: machine translation, not official suppl-3401-33/art-27 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-27 **第一項** 新法第四編第四章第一節（報酬、料金、契約金又は賞金に係る源泉徴収）及び第二節（生命保険契約等に基づく年金に係る源泉徴収）の規定は、昭和四十年六月一日以後に支払うべき新法第二百四条第一項（源泉徴収義務）に規定する報酬、料金、契約金若しくは賞金又は第二百七条（源泉徴収義務）に規定する年金について適用し、同日前に支払うべき当該報酬、料金、契約金若しくは賞金又は年金については、なお従前の例による。 suppl-3401-33/art-27/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-27/par-1 Part IV, Chapter IV, Section 1 (Withholding on Compensation, Fees, Contract Money, or Prize Money) and Section 2 (Withholding on Pensions Based on Life Insurance Policies and Similar Contracts) of the New Act apply to compensation, fees, contract money, or prize money prescribed in Article 204, paragraph (1) (Obligation to Withhold Taxes) of the New Act or pensions prescribed in Article 207 (Obligation to Withhold Taxes) of the New Act which are to be paid on or after June 1, 1965, and the provisions then in force continue to govern such compensation, fees, contract money, or prize money, or such pensions, which are to be paid before that date. machine translation, not official **第二項** 新法第四編第四章第三節（匿名組合契約等の利益の分配に係る源泉徴収）の規定は、施行日以後に支払うべき新法第二百十条（源泉徴収義務）に規定する利益の分配について適用し、同日前に支払うべき当該利益の分配については、なお従前の例による。 suppl-3401-33/art-27/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-27/par-2 Part IV, Chapter IV, Section 3 (Withholding on Distributions of Profits under Silent Partnership Agreements and Similar Agreements) of the New Act applies to distributions of profits prescribed in Article 210 (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 distributions of profits which are to be paid before that date. machine translation, not official --- ## Cites - suppl-3401-33/art-27/par-1: 新法第二百四条第一項 → 所得税法 第二百四条第一項 (Article 204, paragraph (1)), art-204/par-1 — https://japanlaw.org/en/income-tax-act/art-204/par-1 - suppl-3401-33/art-27/par-1: 第二百七条 → 所得税法 第二百七条 (Article 207), art-207 — https://japanlaw.org/en/income-tax-act/art-207 - suppl-3401-33/art-27/par-2: 新法第二百十条 → 所得税法 第二百十条 (Article 210), art-210 — https://japanlaw.org/en/income-tax-act/art-210 ## 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-20260918T180319-046, 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