# 所得税法 / Income Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（源泉徴収に係る所得税の徴収に関する経過措置） — address `suppl-5021-8/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-10 - 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. --- ### 第十条（源泉徴収に係る所得税の徴収に関する経過措置） — Transitional Measures Concerning Collection of Income Tax Subject to Withholding caption: machine translation, not official suppl-5021-8/art-10 · https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-10 **第一項** 新所得税法第二百二十一条の規定は、令和三年一月一日以後に支払うべき給与等、所得税法第百九十九条に規定する退職手当等（以下この条及び附則第十三条において「退職手当等」という。）、同法第二百四条第一項に規定する報酬若しくは料金、契約金若しくは賞金（以下この条及び附則第十三条において「報酬等」という。）又は同法第二百十二条第一項に規定する国内源泉所得（給与等、退職手当等又は報酬等に相当するものに限る。以下この条及び附則第十三条において「国内源泉所得」という。）について適用し、同日前に支払うべき給与等、退職手当等、報酬等又は国内源泉所得については、なお従前の例による。 suppl-5021-8/art-10/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-10/par-1 The provisions of Article 221 of the New Income Tax Act apply to salary or other wages, severance pay or other such compensation prescribed in Article 199 of the Income Tax Act (hereinafter referred to as "severance pay or other such compensation" in this Article and Article 13 of the Supplementary Provisions), remuneration or fees, or contract money or monetary awards prescribed in Article 204, paragraph (1) of that Act (hereinafter referred to as "remuneration or similar payments" in this Article and Article 13 of the Supplementary Provisions), or domestic source income prescribed in Article 212, paragraph (1) of that Act (limited to income equivalent to salary or other wages, severance pay or other such compensation, or remuneration or similar payments; hereinafter referred to as "domestic source income" in this Article and Article 13 of the Supplementary Provisions) payable on or after January 1, 2021, and the provisions then in force continue to govern salary or other wages, severance pay or other such compensation, remuneration or similar payments, or domestic source income payable before that date. machine translation, not official --- ## Cites - suppl-5021-8/art-10/par-1: 新所得税法第二百二十一条 → 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-5021-8/art-10/par-1: 所得税法第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/en/income-tax-act/art-199 - suppl-5021-8/art-10/par-1: この条 → 所得税法 附則第十条 (Supplementary Provisions, Article 10), suppl-5021-8/art-10 — https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-10 - suppl-5021-8/art-10/par-1: 附則第十三条 → 所得税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-5021-8/art-13 — https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-13 - suppl-5021-8/art-10/par-1: 同法第二百四条第一項 → 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-5021-8/art-10/par-1: 同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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法 附則第一条第一項第二号イ（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-1/par-1/item-2/sub-1 - 所得税法 附則第十条第一項（源泉徴収に係る所得税の徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-10/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-20260918T180319-129, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05