# 所得税法 / Income Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（給与所得に係る源泉徴収に関する経過規定） — address `suppl-3411-31/art-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-9 - 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. --- ### 第九条（給与所得に係る源泉徴収に関する経過規定） — Transitional Provisions Concerning Withholding on Salary Income caption: machine translation, not official suppl-3411-31/art-9 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-9 **第一項** 新法第四編第二章第一節（給与所得に係る源泉徴収義務及び徴収税額）の規定及び新法別表第四から別表第六までは、施行日以後に支払うべき新法第百八十三条第一項（源泉徴収義務）に規定する給与等（以下この条において「給与等」という。）について適用し、同日前に支払うべき給与等については、なお従前の例による。 suppl-3411-31/art-9/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-9/par-1 Part IV, Chapter II, Section 1 (Obligation to Withhold Tax on Salary Income and Amount of Tax Withheld) of the New Act and Appended Tables 4 through 6 of the New Act apply to salary or other wages prescribed in Article 183, paragraph (1) (Obligation to Withhold Taxes) of the New Act (hereinafter referred to as "salary or other wages" in this Article) which are to be paid on or after the Effective Date, and the provisions then in force continue to govern salary or other wages which are to be paid before that date. machine translation, not official **第二項** 附則第三条第一項（昭和四十一年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第百九十条（年末調整）の規定並びに附則別表第五及び同表の附表は、昭和四十一年中に支払うべき給与等でその最後に支払をする日が施行日以後である場合について適用し、その最後に支払をする日が施行日前である場合については、なお従前の例による。 suppl-3411-31/art-9/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-9/par-2 Article 190 (Year-End Adjustment) of the New Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on Deductions from Income and Calculation of Tax Amount for Income Tax for 1966) of the Supplementary Provisions, and Appended Table V of the Supplementary Provisions and the attached table to that Table, apply to salary or other wages which are to be paid in 1966 and whose final payment date falls on or after the Effective Date, and the provisions then in force continue to govern where the final payment date falls before the Effective Date. machine translation, not official **第三項** 新法附則第二十五条第三項（給与等とみなす年金に係る源泉徴収に関する経過規定）の規定は、施行日以後に支払うべき同項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年金については、なお従前の例による。 suppl-3411-31/art-9/par-3 · https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-9/par-3 Article 25, paragraph (3) (Transitional Provisions Concerning Withholding on Pensions Deemed to Be Salary or Other Wages) of the Supplementary Provisions of the New Act applies to pensions prescribed in that paragraph which are to be paid on or after the Effective Date, and the provisions then in force continue to govern such pensions which are to be paid before that date. machine translation, not official --- ## Cites - suppl-3411-31/art-9/par-1: 新法別表第四から別表第六まで → 所得税法 別表第四 (Appended Table 4), appdx-4 — https://japanlaw.org/en/income-tax-act/appdx-4 - suppl-3411-31/art-9/par-1: 新法別表第四から別表第六まで → 所得税法 別表第五 (Appended Table 5), appdx-5 — https://japanlaw.org/en/income-tax-act/appdx-5 - suppl-3411-31/art-9/par-1: 新法別表第四から別表第六まで → 所得税法 別表第六 (Appended Table 6), appdx-6 — https://japanlaw.org/en/income-tax-act/appdx-6 - suppl-3411-31/art-9/par-1: 新法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/en/income-tax-act/art-183/par-1 - suppl-3411-31/art-9/par-1: この条 → 所得税法 附則第九条 (Supplementary Provisions, Article 9), suppl-3411-31/art-9 — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-9 - suppl-3411-31/art-9/par-2: 附則第三条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3411-31/art-3/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3411-31/art-3/par-1 - suppl-3411-31/art-9/par-2: 新法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 - suppl-3411-31/art-9/par-2: 附則別表第五 → 所得税法 附則別表第五 (Supplementary Provisions, Appended Table 5), suppl-3411-31/appdx-5 — https://japanlaw.org/en/income-tax-act/suppl-3411-31/appdx-5 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第九条第一項（給与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-3411-31/art-9/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-20260918T180319-048, 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