# 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-5031-11/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)（退職所得に係る源泉徴収に関する経過措置） — address `suppl-5031-11/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-5031-11/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（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 caption: machine translation, not official suppl-5031-11/art-9 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-9 **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。 suppl-5031-11/art-9/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-9/par-1 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. machine translation, not official **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。 suppl-5031-11/art-9/par-2 · https://japanlaw.org/en/income-tax-act/suppl-5031-11/art-9/par-2 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. machine translation, not official --- ## Cites - 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 ## 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 --- ## 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-20260918T180319-131, 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