# 所得税法 / Income Tax Act — 第二十九条 (Supplementary Provisions, Article 29) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-29. 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: 第二十九条 (Supplementary Provisions, Article 29)（源泉徴収に係る所得税の徴収に関する経過規定） — address `suppl-3401-33/art-29` - 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-29 - 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. --- ### 第二十九条（源泉徴収に係る所得税の徴収に関する経過規定） — Transitional Provisions Concerning Collection of Withheld Income Tax caption: machine translation, not official suppl-3401-33/art-29 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-29 **第一項** 新法第二百二十一条（源泉徴収に係る所得税の徴収）の規定の適用については、附則第二十四条から前条までの規定によりなお従前の例によることとされる所得税は、新法第二百二十一条に規定する所得税とみなす。 suppl-3401-33/art-29/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-29/par-1 For the purpose of applying Article 221 (Collection of Income Tax Subject to Withholding) of the New Act, income tax that the provisions then in force continue to govern pursuant to the provisions of Article 24 through the preceding Article of the Supplementary Provisions is deemed to be the income tax prescribed in Article 221 of the New Act. machine translation, not official --- ## Cites - suppl-3401-33/art-29/par-1: 新法第二百二十一条 → 所得税法 第二百二十一条 (Article 221), art-221 — https://japanlaw.org/en/income-tax-act/art-221 - suppl-3401-33/art-29/par-1: 附則第二十四条から前条まで → 所得税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-3401-33/art-24 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-24 - suppl-3401-33/art-29/par-1: 附則第二十四条から前条まで → 所得税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3401-33/art-25 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-25 - suppl-3401-33/art-29/par-1: 附則第二十四条から前条まで → 所得税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-3401-33/art-26 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-26 - suppl-3401-33/art-29/par-1: 附則第二十四条から前条まで → 所得税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3401-33/art-27 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-27 - suppl-3401-33/art-29/par-1: 附則第二十四条から前条まで → 所得税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3401-33/art-28 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-28 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T182609-001, 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