# 所得税法 / Income Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（報酬、料金等に係る源泉徴収に関する経過規定） — address `suppl-3421-20/art-16` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-16 - 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. --- ### 第十六条（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 Remuneration, Fees, etc. caption: machine translation, not official suppl-3421-20/art-16 · https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-16 **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）（新法第二百四条第一項第四号（源泉徴収義務）に掲げる職業拳闘家の報酬、同項第六号に掲げる報酬及び料金並びに同項第八号に掲げる馬主が受ける競馬の賞金に係る部分を除く。）の規定は、昭和四十二年八月一日以後に支払うべき同項の報酬若しくは料金、契約金又は賞金について適用し、同日前に支払うべきこれらの報酬若しくは料金、契約金又は賞金については、なお従前の例による。 suppl-3421-20/art-16/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-16/par-1 The provisions of Part IV, Chapter IV, Section 1 (Withholding on Remuneration, Fees, Contract Money, or Prize Money) of the New Act (excluding the parts concerning the remuneration of professional boxers set forth in Article 204, paragraph (1), item (iv) (Obligation to Withhold Taxes) of the New Act, the remuneration and fees set forth in item (vi) of that paragraph, and the horse racing prize money received by horse owners set forth in item (viii) of that paragraph) apply to remuneration or fees, contract money, or prize money referred to in that paragraph that is to be paid on or after August 1, 1967, and the provisions then in force continue to govern such remuneration or fees, contract money, or prize money that was to be paid before that date. machine translation, not official **第二項** 新法第二百四条第一項第四号に掲げる職業拳闘家の報酬、同項第六号に掲げる報酬若しくは料金又は同項第八号に掲げる馬主が受ける競馬の賞金に係る新法第四編第四章第一節の規定は、昭和四十三年一月一日以後に支払うべきこれらの報酬若しくは料金又は賞金について適用する。 suppl-3421-20/art-16/par-2 · https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-16/par-2 The provisions of Part IV, Chapter IV, Section 1 of the New Act concerning the remuneration of professional boxers set forth in Article 204, paragraph (1), item (iv) of the New Act, the remuneration or fees set forth in item (vi) of that paragraph, or the horse racing prize money received by horse owners set forth in item (viii) of that paragraph apply to such remuneration or fees, or prize money, that is to be paid on or after January 1, 1968. machine translation, not official --- ## Cites - suppl-3421-20/art-16/par-1: 新法第二百四条第一項第四号 → 所得税法 第二百四条第一項第四号 (Article 204, paragraph (1), item (iv)), art-204/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-4 - suppl-3421-20/art-16/par-1: 同項第六号 → 所得税法 第二百四条第一項第六号 (Article 204, paragraph (1), item (vi)), art-204/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-6 - suppl-3421-20/art-16/par-1: 同項第八号 → 所得税法 第二百四条第一項第八号 (Article 204, paragraph (1), item (viii)), art-204/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-8 - suppl-3421-20/art-16/par-1: 同項 → 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-3421-20/art-16/par-2: 新法第二百四条第一項第四号 → 所得税法 第二百四条第一項第四号 (Article 204, paragraph (1), item (iv)), art-204/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-4 - suppl-3421-20/art-16/par-2: 同項第六号 → 所得税法 第二百四条第一項第六号 (Article 204, paragraph (1), item (vi)), art-204/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-6 - suppl-3421-20/art-16/par-2: 同項第八号 → 所得税法 第二百四条第一項第八号 (Article 204, paragraph (1), item (viii)), art-204/par-1/item-8 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-8 --- ## 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-20260918T180319-050, 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