# 所得税法 / Income Tax Act — 附　則 (Supplementary Provisions)

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- 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: 附　則 (Supplementary Provisions) — address `suppl-5031-11`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-5031-11
- 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.

---

## 附　則 令和三年三月三一日法律第一一号
<sup>suppl-5031-11 · https://japanlaw.org/en/income-tax-act/suppl-5031-11</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-1 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-1</sup>

**第一項**  この法律は、令和三年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5031-11/art-1/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-1/par-1</sup>
This Act comes into effect on April 1, 2021; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一から四まで**  略
  <sup>suppl-5031-11/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-1/par-1/item-1-to-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　令和四年一月一日
  <sup>suppl-5031-11/art-1/par-1/item-5 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-1/par-1/item-5</sup>
  the following provisions: January 1, 2022;
  <sup>machine translation, not official</sup>

    **イ**  第一条の規定（同条中所得税法第九条の改正規定、同法第十条の改正規定、同法第十一条の改正規定、同法第四十五条第一項の改正規定、同法第七十八条第二項第三号の改正規定、同法第百九十六条第一項の改正規定、同法第百九十八条の改正規定、同法第二百三条の改正規定（同条第一項第二号及び第四号に係る部分を除く。）及び同法第二百三条の六の改正規定を除く。）並びに附則第五条、第七条、第九条、第百二十二条、第百二十三条及び第百二十六条（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第七条の改正規定及び同法附則第五十八条の改正規定に限る。）の規定
    <sup>suppl-5031-11/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-1/par-1/item-5/sub-1</sup>
    the provisions of Article 1 (excluding, among the provisions of that Article, the provision amending Article 9 of the Income Tax Act, the provision amending Article 10 of that Act, the provision amending Article 11 of that Act, the provision amending Article 45, paragraph (1) of that Act, the provision amending Article 78, paragraph (2), item (iii) of that Act, the provision amending Article 196, paragraph (1) of that Act, the provision amending Article 198 of that Act, the provision amending Article 203 of that Act (excluding the parts concerning paragraph (1), items (ii) and (iv) of that Article) and the provision amending Article 203-6 of that Act), and the provisions of Article 5, Article 7, Article 9, Article 122, Article 123 and Article 126 (limited to the provision amending Article 7 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) and the provision amending Article 58 of the Supplementary Provisions of that Act) of the Supplementary Provisions;
    <sup>machine translation, not official</sup>

  **六から八まで**  略
  <sup>suppl-5031-11/art-1/par-1/item-6-to-8 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-1/par-1/item-6-to-8</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **九**  次に掲げる規定　医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律等の一部を改正する法律（令和元年法律第六十三号）附則第一条第二号に掲げる規定の施行の日
  <sup>suppl-5031-11/art-1/par-1/item-9 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-1/par-1/item-9</sup>
  the following provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, etc. (Act No. 63 of 2019) come into effect;
  <sup>machine translation, not official</sup>

    **イ**  第一条中所得税法第四十五条第一項の改正規定
    <sup>suppl-5031-11/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-1/par-1/item-9/sub-1</sup>
    the provision of Article 1 amending Article 45, paragraph (1) of the Income Tax Act.
    <sup>machine translation, not official</sup>

### 第二条（非課税所得に関する経過措置） — Transitional Measures Concerning Nontaxable Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-2 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-2</sup>

**第一項**  第一条の規定による改正後の所得税法（以下「新所得税法」という。）第九条第一項第十六号の規定は、令和三年分以後の所得税について適用する。
<sup>suppl-5031-11/art-2/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-2/par-1</sup>
The provisions of Article 9, paragraph (1), item (xvi) of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the New Income Tax Act") apply to income tax for tax year 2021 and subsequent tax years.
<sup>machine translation, not official</sup>

### 第三条（障害者等の少額預金の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-3 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-3</sup>

**第一項**  新所得税法第十条第五項の規定は、この法律の施行の日（以下「施行日」という。）以後に提出する同条第三項に規定する非課税貯蓄申告書及び同条第四項に規定する非課税貯蓄限度額変更申告書について適用し、施行日前に提出した第一条の規定による改正前の所得税法（以下「旧所得税法」という。）第十条第三項に規定する非課税貯蓄申告書及び同条第四項の申告書については、なお従前の例による。
<sup>suppl-5031-11/art-3/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-3/par-1</sup>
The provisions of Article 10, paragraph (5) of the New Income Tax Act apply to statements of tax-exempt savings prescribed in paragraph (3) of that Article and declarations of change to the tax-exempt savings limit prescribed in paragraph (4) of that Article that are submitted on or after the date on which this Act comes into effect (hereinafter referred to as "the Effective Date"), and the provisions then in force continue to govern statements of tax-exempt savings prescribed in Article 10, paragraph (3) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as "the Former Income Tax Act") and declarations referred to in paragraph (4) of that Article that were submitted before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新所得税法第十条第八項及び第九項の規定は、施行日以後に同条第八項の金融機関の営業所等に対して行う同項に規定する電磁的方法による同条第一項に規定する非課税貯蓄申込書、同条第三項に規定する非課税貯蓄申告書及び同条第四項に規定する非課税貯蓄限度額変更申告書に記載すべき事項の提供について適用する。
<sup>suppl-5031-11/art-3/par-2 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-3/par-2</sup>
The provisions of Article 10, paragraphs (8) and (9) of the New Income Tax Act apply to the provision, on or after the Effective Date, to a business office or other office of a financial institution referred to in paragraph (8) of that Article, by the electronic or magnetic means prescribed in that paragraph, of the matters to be stated in an application to exempt savings from taxation prescribed in paragraph (1) of that Article, a statement of tax-exempt savings prescribed in paragraph (3) of that Article and a declaration of change to the tax-exempt savings limit prescribed in paragraph (4) of that Article.
<sup>machine translation, not official</sup>

### 第四条（公共法人等及び公益信託等に係る非課税に関する経過措置） — Transitional Measures Concerning Nontaxability of Public Corporations and Charitable Trusts
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-4 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-4</sup>

**第一項**  新所得税法第十一条第四項の規定は、施行日以後に同条第三項に規定する支払者に対して行う同条第四項に規定する電磁的方法による同条第三項の申告書に記載すべき事項の提供について適用する。
<sup>suppl-5031-11/art-4/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-4/par-1</sup>
The provisions of Article 11, paragraph (4) of the New Income Tax Act apply to the provision, on or after the Effective Date, to a payer prescribed in paragraph (3) of that Article, by the electronic or magnetic means prescribed in paragraph (4) of that Article, of the matters to be stated in a declaration referred to in paragraph (3) of that Article.
<sup>machine translation, not official</sup>

### 第五条（退職所得に関する経過措置） — Transitional Measures Concerning Retirement Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-5 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-5</sup>

**第一項**  新所得税法第三十条の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。
<sup>suppl-5031-11/art-5/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-5/par-1</sup>
The provisions of Article 30 of the New Income Tax Act apply to income tax for tax year 2022 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 2021 and earlier tax years.
<sup>machine translation, not official</sup>

### 第六条（寄附金控除に関する経過措置） — Transitional Measures Concerning Donation Deduction
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-6 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-6</sup>

**第一項**  新所得税法第七十八条第二項第三号の規定は、個人が施行日以後に支出する同条第一項に規定する特定寄附金について適用し、個人が施行日前に支出した旧所得税法第七十八条第一項に規定する特定寄附金については、なお従前の例による。
<sup>suppl-5031-11/art-6/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-6/par-1</sup>
The provisions of Article 78, paragraph (2), item (iii) of the New Income Tax Act apply to specified donations prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in Article 78, paragraph (1) of the Former Income Tax Act that an individual made before the Effective Date.
<sup>machine translation, not official</sup>

### 第七条（確定所得申告等に関する経過措置） — Transitional Measures Concerning Filing Income Tax Returns
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-7 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-7</sup>

**第一項**  新所得税法第百二十条、第百二十二条から第百二十七条まで、第百五十九条及び第百六十条（これらの規定を新所得税法第百六十六条及び第百六十八条において準用する場合を含む。）の規定は、旧所得税法第二条第一項第四十一号に規定する確定申告期限が令和四年一月一日以後となる所得税の確定申告書について適用し、当該確定申告期限が同日前となる所得税の確定申告書については、なお従前の例による。
<sup>suppl-5031-11/art-7/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-7/par-1</sup>
The provisions of Article 120, Articles 122 through 127, Article 159 and Article 160 of the New Income Tax Act (including as those provisions are applied mutatis mutandis pursuant to Articles 166 and 168 of the New Income Tax Act) apply to Tax Returns for income tax whose Filing Deadline prescribed in Article 2, paragraph (1), item (xli) of the Former Income Tax Act falls on or after January 1, 2022, and the provisions then in force continue to govern Tax Returns for income tax whose Filing Deadline falls before that date.
<sup>machine translation, not official</sup>

### 第八条（給与所得者の源泉徴収に関する申告書の提出時期等の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on the Time for Submitting Declarations by Salary Income Earners Concerning Withholding
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-8 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-8</sup>

**第一項**  新所得税法第百九十八条の規定は、施行日以後に行う同条第二項に規定する電磁的方法による同項に規定する記載事項の提供について適用し、施行日前に行った旧所得税法第百九十八条第二項に規定する電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。
<sup>suppl-5031-11/art-8/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-8/par-1</sup>
The provisions of Article 198 of the New Income Tax Act apply to the provision, on or after the Effective Date, by the electronic or magnetic means prescribed in paragraph (2) of that Article, of the required particulars prescribed in that paragraph, and the provisions then in force continue to govern the provision, before the Effective Date, by the electronic or magnetic means prescribed in Article 198, paragraph (2) of the Former Income Tax Act, of the matters to be stated in a declaration prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第二項**  新所得税法第二百三条（第一項に係る部分を除く。）の規定は、施行日以後に行う同条第四項に規定する電磁的方法による同項に規定する記載事項の提供について適用し、施行日前に行った旧所得税法第二百三条第四項の電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。
<sup>suppl-5031-11/art-8/par-2 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-8/par-2</sup>
The provisions of Article 203 of the New Income Tax Act (excluding the part concerning paragraph (1)) apply to the provision, on or after the Effective Date, by the electronic or magnetic means prescribed in paragraph (4) of that Article, of the required particulars prescribed in that paragraph, and the provisions then in force continue to govern the provision, before the Effective Date, by the electronic or magnetic means referred to in Article 203, paragraph (4) of the Former Income Tax Act, of the matters to be stated in a declaration prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第三項**  新所得税法第二百三条の六の規定は、施行日以後に行う同条第五項に規定する電磁的方法による同項に規定する記載事項の提供について適用し、施行日前に行った旧所得税法第二百三条の六第六項の電磁的方法による同項に規定する申告書に記載すべき事項の提供については、なお従前の例による。
<sup>suppl-5031-11/art-8/par-3 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-8/par-3</sup>
The provisions of Article 203-6 of the New Income Tax Act apply to the provision, on or after the Effective Date, by the electronic or magnetic means prescribed in paragraph (5) of that Article, of the required particulars prescribed in that paragraph, and the provisions then in force continue to govern the provision, before the Effective Date, by the electronic or magnetic means referred to in Article 203-6, paragraph (6) of the Former Income Tax Act, of the matters to be stated in a declaration prescribed in that paragraph.
<sup>machine translation, not official</sup>

### 第九条（退職所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding from Retirement Income
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-9 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-9</sup>

**第一項**  新所得税法第二百一条の規定は、令和四年一月一日以後に支払うべき退職手当等（所得税法第百九十九条に規定する退職手当等をいう。以下この条において同じ。）について適用し、同日前に支払うべき退職手当等については、なお従前の例による。
<sup>suppl-5031-11/art-9/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-9/par-1</sup>
The provisions of Article 201 of the New Income Tax Act apply to severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 199 of the Income Tax Act; the same applies hereinafter in this Article) payable on or after January 1, 2022, and the provisions then in force continue to govern severance pay or other such compensation payable before that date.
<sup>machine translation, not official</sup>

**第二項**  新所得税法第二百三条第一項の規定は、令和四年一月一日以後に支払を受けるべき退職手当等について提出する同項の規定による申告書について適用し、同日前に支払を受けるべき退職手当等について提出した旧所得税法第二百三条第一項の規定による申告書については、なお従前の例による。
<sup>suppl-5031-11/art-9/par-2 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-9/par-2</sup>
The provisions of Article 203, paragraph (1) of the New Income Tax Act apply to declarations under the provisions of that paragraph that are submitted with respect to severance pay or other such compensation to be received on or after January 1, 2022, and the provisions then in force continue to govern declarations under the provisions of Article 203, paragraph (1) of the Former Income Tax Act that were submitted with respect to severance pay or other such compensation to be received before that date.
<sup>machine translation, not official</sup>

### 第百三十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-131 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-131</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる場合及びこの附則の規定によりなおその効力を有することとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5031-11/art-131/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-131/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) comes into effect, and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases where provisions remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百三十二条（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-5031-11/art-132 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-132</sup>

**第一項**  この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
<sup>suppl-5031-11/art-132/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-132/par-1</sup>
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-5031-11/art-1/par-1/item-5/sub-1: 附則第五条 → 所得税法 附則第五条 (Supplementary Provisions, Article 5), suppl-5031-11/art-5 — https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-5
- suppl-5031-11/art-1/par-1/item-5/sub-1: 第七条 → 所得税法 附則第七条 (Supplementary Provisions, Article 7), suppl-5031-11/art-7 — https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-7
- suppl-5031-11/art-1/par-1/item-5/sub-1: 第九条 → 所得税法 附則第九条 (Supplementary Provisions, Article 9), suppl-5031-11/art-9 — https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-9
- suppl-5031-11/art-2/par-1: 第九条第一項第十六号 → 所得税法 第九条第一項第十六号 (Article 9, paragraph (1), item (xvi)), art-9/par-1/item-16 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-16
- suppl-5031-11/art-3/par-1: 新所得税法第十条第五項 → 所得税法 第十条第五項 (Article 10, paragraph (5)), art-10/par-5 — https://japanlaw.org/en/income-tax-act/art-10/par-5
- suppl-5031-11/art-3/par-1: 同条第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/en/income-tax-act/art-10/par-3
- suppl-5031-11/art-3/par-1: 同条第四項 → 所得税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/income-tax-act/art-10/par-4
- suppl-5031-11/art-3/par-2: 新所得税法第十条第八項 → 所得税法 第十条第八項 (Article 10, paragraph (8)), art-10/par-8 — https://japanlaw.org/en/income-tax-act/art-10/par-8
- suppl-5031-11/art-3/par-2: 第九項 → 所得税法 第十条第九項 (Article 10, paragraph (9)), art-10/par-9 — https://japanlaw.org/en/income-tax-act/art-10/par-9
- suppl-5031-11/art-3/par-2: 同条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/income-tax-act/art-10/par-1
- suppl-5031-11/art-3/par-2: 同条第三項 → 所得税法 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/en/income-tax-act/art-10/par-3
- suppl-5031-11/art-3/par-2: 同条第四項 → 所得税法 第十条第四項 (Article 10, paragraph (4)), art-10/par-4 — https://japanlaw.org/en/income-tax-act/art-10/par-4
- suppl-5031-11/art-4/par-1: 新所得税法第十一条第四項 → 所得税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/en/income-tax-act/art-11/par-4
- suppl-5031-11/art-4/par-1: 同条第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/en/income-tax-act/art-11/par-3
- suppl-5031-11/art-5/par-1: 新所得税法第三十条 → 所得税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/income-tax-act/art-30
- suppl-5031-11/art-6/par-1: 新所得税法第七十八条第二項第三号 → 所得税法 第七十八条第二項第三号 (Article 78, paragraph (2), item (iii)), art-78/par-2/item-3 — https://japanlaw.org/en/income-tax-act/art-78/par-2/item-3
- suppl-5031-11/art-6/par-1: 同条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/income-tax-act/art-78/par-1
- suppl-5031-11/art-7/par-1: 新所得税法第百二十条 → 所得税法 第百二十条 (Article 120), art-120 — https://japanlaw.org/en/income-tax-act/art-120
- suppl-5031-11/art-7/par-1: 第百二十二条から第百二十七条まで → 所得税法 第百二十二条 (Article 122), art-122 — https://japanlaw.org/en/income-tax-act/art-122
- suppl-5031-11/art-7/par-1: 第百二十二条から第百二十七条まで → 所得税法 第百二十三条 (Article 123), art-123 — https://japanlaw.org/en/income-tax-act/art-123
- suppl-5031-11/art-7/par-1: 第百二十二条から第百二十七条まで → 所得税法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/en/income-tax-act/art-124
- suppl-5031-11/art-7/par-1: 第百二十二条から第百二十七条まで → 所得税法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/en/income-tax-act/art-125
- suppl-5031-11/art-7/par-1: 第百二十二条から第百二十七条まで → 所得税法 第百二十六条 (Article 126), art-126 — https://japanlaw.org/en/income-tax-act/art-126
- suppl-5031-11/art-7/par-1: 第百二十二条から第百二十七条まで → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/en/income-tax-act/art-127
- suppl-5031-11/art-7/par-1: 第百五十九条 → 所得税法 第百五十九条 (Article 159), art-159 — https://japanlaw.org/en/income-tax-act/art-159
- suppl-5031-11/art-7/par-1: 第百六十条 → 所得税法 第百六十条 (Article 160), art-160 — https://japanlaw.org/en/income-tax-act/art-160
- suppl-5031-11/art-7/par-1: 新所得税法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166
- suppl-5031-11/art-7/par-1: 第百六十八条 → 所得税法 第百六十八条 (Article 168), art-168 — https://japanlaw.org/en/income-tax-act/art-168
- suppl-5031-11/art-8/par-1: 新所得税法第百九十八条 → 所得税法 第百九十八条 (Article 198), art-198 — https://japanlaw.org/en/income-tax-act/art-198
- suppl-5031-11/art-8/par-1: 同条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/en/income-tax-act/art-198/par-2
- suppl-5031-11/art-8/par-2: 新所得税法第二百三条 → 所得税法 第二百三条 (Article 203), art-203 — https://japanlaw.org/en/income-tax-act/art-203
- suppl-5031-11/art-8/par-2: 第一項 → 所得税法 第二百三条第一項 (Article 203, paragraph (1)), art-203/par-1 — https://japanlaw.org/en/income-tax-act/art-203/par-1
- suppl-5031-11/art-8/par-2: 同条第四項 → 所得税法 第二百三条第四項 (Article 203, paragraph (4)), art-203/par-4 — https://japanlaw.org/en/income-tax-act/art-203/par-4
- suppl-5031-11/art-8/par-3: 新所得税法第二百三条の六 → 所得税法 第二百三条の六 (Article 203-6), art-203-6 — https://japanlaw.org/en/income-tax-act/art-203-6
- suppl-5031-11/art-8/par-3: 同条第五項 → 所得税法 第二百三条の六第五項 (Article 203-6, paragraph (5)), art-203-6/par-5 — https://japanlaw.org/en/income-tax-act/art-203-6/par-5
- suppl-5031-11/art-9/par-1: 新所得税法第二百一条 → 所得税法 第二百一条 (Article 201), art-201 — https://japanlaw.org/en/income-tax-act/art-201
- suppl-5031-11/art-9/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-5031-11/art-9/par-1: この条 → 所得税法 附則第九条 (Supplementary Provisions, Article 9), suppl-5031-11/art-9 — https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-9
- suppl-5031-11/art-9/par-2: 新所得税法第二百三条第一項 → 所得税法 第二百三条第一項 (Article 203, paragraph (1)), art-203/par-1 — https://japanlaw.org/en/income-tax-act/art-203/par-1
- suppl-5031-11/art-131/par-1: 附則第一条 → 所得税法 附則第一条 (Supplementary Provisions, Article 1), suppl-5031-11/art-1 — https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-1
- suppl-5031-11/art-131/par-1: この条 → 所得税法 附則第百三十一条 (Supplementary Provisions, Article 131), suppl-5031-11/art-131 — https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-131

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 所得税法 附則第一条第一項第五号イ（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-1/par-1/item-5/sub-1
- 所得税法 附則第九条第一項（退職所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-9/par-1
- 所得税法 附則第百三十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-131/par-1

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## 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-20260918T180319-130, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-131, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-024, translated 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-20261012T191019-003, translated 2026-10-13
- This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05