# 所得税法 / Income Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-5041-4/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（源泉徴収義務に関する経過措置） — address `suppl-5041-4/art-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-5041-4/art-8 - 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. --- ### 第八条（源泉徴収義務に関する経過措置） — Transitional Measures Concerning Obligation to Withhold Taxes caption: machine translation, not official suppl-5041-4/art-8 · https://japanlaw.org/en/income-tax-act/suppl-5041-4/art-8 **第一項** 新所得税法第二百十二条第三項の規定は、内国法人に対し令和五年十月一日以後に支払うべき同項に規定する利子等、配当等、給付補塡金、利息、利益、差益、利益の分配又は賞金について適用し、内国法人に対し同日前に支払うべき旧所得税法第二百十二条第三項に規定する利子等、配当等、給付補塡金、利息、利益、差益、利益の分配又は賞金については、なお従前の例による。 suppl-5041-4/art-8/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5041-4/art-8/par-1 The provisions of Article 212, paragraph (3) of the New Income Tax Act apply to interest or similar income, dividends or similar income, compensation for periodic deposits, finance charges, profits, margin profits, distributions of profits or monetary awards prescribed in that paragraph that are payable to a Domestic Corporation on or after October 1, 2023, and the provisions then in force continue to govern interest or similar income, dividends or similar income, compensation for periodic deposits, finance charges, profits, margin profits, distributions of profits or monetary awards prescribed in Article 212, paragraph (3) of the Former Income Tax Act that were payable to a Domestic Corporation before that date. machine translation, not official --- ## Cites - suppl-5041-4/art-8/par-1: 新所得税法第二百十二条第三項 → 所得税法 第二百十二条第三項 (Article 212, paragraph (3)), art-212/par-3 — https://japanlaw.org/en/income-tax-act/art-212/par-3 ## Cited by 1 provision cites 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-5041-4/art-1/par-1/item-5/sub-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-20260918T180319-132, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-024, 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