# 所得税法 / Income Tax Act — 第三十条 (Supplementary Provisions, Article 30) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-30. 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: 第三十条 (Supplementary Provisions, Article 30)（支払調書等の提出に関する経過規定） — address `suppl-3401-33/art-30` - 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-30 - 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. --- ### 第三十条（支払調書等の提出に関する経過規定） — Transitional Provisions Concerning Submission of Payment Reports and Similar Documents caption: machine translation, not official suppl-3401-33/art-30 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-30 **第一項** 新法第二百二十五条から第二百二十八条まで（支払調書等）の規定は、別段の定めがあるものを除き、昭和四十年一月一日以後にこれらの規定に該当する事実が生じた場合について適用し、同日前に当該事実が生じた場合については、なお従前の例による。 suppl-3401-33/art-30/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-30/par-1 Except as otherwise provided, Articles 225 through 228 (Payment Reports and Similar Documents) of the New Act apply where facts falling under those provisions arise on or after January 1, 1965, and the provisions then in force continue to govern where such facts arose before that date. machine translation, not official **第二項** 新法第二百二十五条第一項第二号若しくは第七号又は第二項（無記名の株式の利益若しくは利息の配当又は無記名の証券投資信託の受益証券に係る収益の分配に関する部分に限る。）の規定は、昭和四十一年一月一日以後に支払う当該利益若しくは利息の配当又は収益の分配について適用し、同日前に支払う当該利益若しくは利息の配当又は収益の分配については、なお従前の例による。 suppl-3401-33/art-30/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-30/par-2 Article 225, paragraph (1), item (ii) or (vii) or paragraph (2) of the New Act (limited to the portions concerning dividends of profits or of interest on bearer shares or distributions of proceeds relating to bearer beneficiary certificates of a Securities Investment Trust) applies to such dividends of profits or of interest or distributions of proceeds which are paid on or after January 1, 1966, and the provisions then in force continue to govern such dividends of profits or of interest or distributions of proceeds which are paid before that date. machine translation, not official **第三項** 新法第二百二十五条第一項第八号（同号に規定する航空機の貸付け又は譲渡に係る対価に関する部分に限る。）の規定は、施行日以後に支払うべき当該対価について適用する。 suppl-3401-33/art-30/par-3 · https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-30/par-3 Article 225, paragraph (1), item (viii) of the New Act (limited to the portion concerning consideration for the rental or transfer of an aircraft prescribed in that item) applies to such consideration which is to be paid on or after the Effective Date. machine translation, not official --- ## Cites - suppl-3401-33/art-30/par-1: 新法第二百二十五条から第二百二十八条まで → 所得税法 第二百二十五条 (Article 225), art-225 — https://japanlaw.org/en/income-tax-act/art-225 - suppl-3401-33/art-30/par-1: 新法第二百二十五条から第二百二十八条まで → 所得税法 第二百二十六条 (Article 226), art-226 — https://japanlaw.org/en/income-tax-act/art-226 - suppl-3401-33/art-30/par-1: 新法第二百二十五条から第二百二十八条まで → 所得税法 第二百二十七条 (Article 227), art-227 — https://japanlaw.org/en/income-tax-act/art-227 - suppl-3401-33/art-30/par-1: 新法第二百二十五条から第二百二十八条まで → 所得税法 第二百二十七条の二 (Article 227-2), art-227-2 — https://japanlaw.org/en/income-tax-act/art-227-2 - suppl-3401-33/art-30/par-1: 新法第二百二十五条から第二百二十八条まで → 所得税法 第二百二十八条 (Article 228), art-228 — https://japanlaw.org/en/income-tax-act/art-228 - suppl-3401-33/art-30/par-2: 新法第二百二十五条第一項第二号 → 所得税法 第二百二十五条第一項第二号 (Article 225, paragraph (1), item (ii)), art-225/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-2 - suppl-3401-33/art-30/par-2: 第七号 → 所得税法 第二百二十五条第一項第七号 (Article 225, paragraph (1), item (vii)), art-225/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-7 - suppl-3401-33/art-30/par-2: 第二項 → 所得税法 第二百二十五条第二項 (Article 225, paragraph (2)), art-225/par-2 — https://japanlaw.org/en/income-tax-act/art-225/par-2 - suppl-3401-33/art-30/par-3: 新法第二百二十五条第一項第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-8 ## 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-20260918T205718-016, 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