# 所得税法 / Income Tax Act — 第二十八条 (Supplementary Provisions, Article 28) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-28. 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: 第二十八条 (Supplementary Provisions, Article 28)（非居住者又は法人の所得に係る源泉徴収に関する経過規定） — address `suppl-3401-33/art-28` - 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-28 - 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. --- ### 第二十八条（非居住者又は法人の所得に係る源泉徴収に関する経過規定） — Transitional Provisions Concerning Withholding from the Income of Nonresidents or Corporations caption: machine translation, not official suppl-3401-33/art-28 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-28 **第一項** 新法第四編第五章（非居住者又は法人の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二百十二条第一項（源泉徴収義務）に規定する国内源泉所得（次項に規定するものを除く。）又は同条第三項に規定する利子等、配当等、利益の分配若しくは報酬若しくは料金について適用し、同日前に支払うべき当該国内源泉所得又は当該利子等、配当等、利益の分配若しくは報酬若しくは料金については、なお従前の例による。 suppl-3401-33/art-28/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-28/par-1 Part IV, Chapter V (Withholding from the Income of Nonresidents or Corporations) of the New Act applies to domestic source income prescribed in Article 212, paragraph (1) (Obligation to Withhold Taxes) of the New Act (excluding that prescribed in the following paragraph), or to interest and similar income, dividends and similar income, distributions of profits, or compensation or fees prescribed in paragraph (3) of that Article, which are to be paid on or after the Effective Date, and the provisions then in force continue to govern such domestic source income, or such interest and similar income, dividends and similar income, distributions of profits, or compensation or fees, which are to be paid before that date. machine translation, not official **第二項** 新法第四編第五章（新法第百六十一条第三号（不動産の貸付け等の対価）に掲げる国内源泉所得のうち船舶又は航空機の貸付けによる対価に係る部分に限る。）の規定は、施行日以後に当該船舶又は航空機の貸付けに係る契約の締結（同日前に締結された当該貸付けに係る契約につき同日以後に契約期間の更新があつた場合における当該更新を含む。）があつた場合について適用する。 suppl-3401-33/art-28/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-28/par-2 Part IV, Chapter V of the New Act (limited to the portion of the domestic source income set forth in Article 161, item (iii) (Consideration for the Rental of Real Property and Similar Property) of the New Act that relates to consideration for the rental of a vessel or aircraft) applies where a contract for the rental of such a vessel or aircraft is concluded on or after the Effective Date (including, where the contract period of such a rental contract concluded before that date is renewed on or after that date, that renewal). machine translation, not official --- ## Cites - suppl-3401-33/art-28/par-1: 新法第二百十二条第一項 → 所得税法 第二百十二条第一項 (Article 212, paragraph (1)), art-212/par-1 — https://japanlaw.org/en/income-tax-act/art-212/par-1 - suppl-3401-33/art-28/par-1: 次項 → 所得税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-3401-33/art-28/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-28/par-2 - suppl-3401-33/art-28/par-1: 同条第三項 → 所得税法 第二百十二条第三項 (Article 212, paragraph (3)), art-212/par-3 — https://japanlaw.org/en/income-tax-act/art-212/par-3 - suppl-3401-33/art-28/par-2: 新法第百六十一条第三号 → 所得税法 第百六十一条第一項第三号 (Article 161, paragraph (1), item (iii)), art-161/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-3 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法 附則第二十八条第一項（非居住者又は法人の所得に係る源泉徴収に関する経過規定） — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-28/par-1 - 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