# 所得税法 / Income Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-11. 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: 第十一条 (Supplementary Provisions, Article 11) — address `suppl-5071-13/art-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-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. --- ### 第十一条 suppl-5071-13/art-11 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-11 **第一項** 前条第三項に規定する支払者が、同項の居住者に対して令和七年十二月一日以後その年最後に支払う特定公的年金等につき所得税及び復興特別所得税を徴収する場合における同項から同条第五項までの規定の適用については、同条第三項中「掲げる所得税の額」とあるのは「掲げる所得税及び復興特別所得税の額」と、「掲げる税額」とあるのは「掲げる合計額」と、「所得税に」とあるのは「所得税及び復興特別所得税に」と、同項第一号中「の合計額」とあるのは「及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（次号において「特別措置法」という。）第二十八条第一項の規定により徴収された、又は徴収されるべき復興特別所得税の額の合計額」と、同項第二号中「税額」とあるのは「税額及び特別措置法第二十八条第一項の規定により徴収されるべき税額の合計額」と、同条第四項中「所得税」とあるのは「所得税及び復興特別所得税」と、同条第五項中「前二項」とあるのは「次条第一項の規定により読み替えて適用する前二項」とする。 suppl-5071-13/art-11/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-11/par-1 For the purpose of applying the provisions of paragraph (3) through paragraph (5) of the preceding Article in the case where the payer prescribed in paragraph (3) of that Article collects income tax and special income tax for reconstruction on a specified public pension or retirement package paid to the Resident referred to in that paragraph last in the year on or after December 1, 2025, the phrase "amount of income tax set forth" in paragraph (3) of that Article is deemed to be replaced with "amount of income tax and special income tax for reconstruction set forth", the phrase "tax amount set forth" is deemed to be replaced with "total amount set forth", the phrase "to the income tax" is deemed to be replaced with "to the income tax and special income tax for reconstruction", the phrase "total amount" in item (i) of that paragraph is deemed to be replaced with "total amount, together with the amount of special income tax for reconstruction that has been collected or is to be collected pursuant to Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (referred to as the "Special Measures Act" in the following item),", the phrase "tax amount" in item (ii) of that paragraph is deemed to be replaced with "total of the tax amount and the tax amount to be collected pursuant to Article 28, paragraph (1) of the Special Measures Act", the phrase "income tax" in paragraph (4) of that Article is deemed to be replaced with "income tax and special income tax for reconstruction", and the phrase "the preceding two paragraphs" in paragraph (5) of that Article is deemed to be replaced with "the preceding two paragraphs as applied with the replacement of terms pursuant to paragraph (1) of the following Article". machine translation, not official **第二項** 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第二十八条第九項及び第十一項の規定は、前項の規定により読み替えて適用する前条第三項又は第四項の規定による所得税及び復興特別所得税の充当又は還付があった場合について準用する。 suppl-5071-13/art-11/par-2 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-11/par-2 The provisions of Article 28, paragraphs (9) and (11) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake apply mutatis mutandis in the case where there has been an Appropriation or refund of income tax and special income tax for reconstruction under paragraph (3) or (4) of the preceding Article as applied with the replacement of terms pursuant to the preceding paragraph. machine translation, not official --- ## Cites - suppl-5071-13/art-11/par-1: 前条第三項 → 所得税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-5071-13/art-10/par-3 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-3 - suppl-5071-13/art-11/par-1: 同項から同条第五項まで → 所得税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-5071-13/art-10/par-4 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-4 - suppl-5071-13/art-11/par-1: 同項から同条第五項まで → 所得税法 附則第十条第五項 (Supplementary Provisions, Article 10, paragraph (5)), suppl-5071-13/art-10/par-5 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-5 - suppl-5071-13/art-11/par-1: 同項第一号 → 所得税法 附則第十条第三項第一号 (Supplementary Provisions, Article 10, paragraph (3), item (i)), suppl-5071-13/art-10/par-3/item-1 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-3/item-1 - suppl-5071-13/art-11/par-1: 次号 → 所得税法 附則第十条第三項第二号 (Supplementary Provisions, Article 10, paragraph (3), item (ii)), suppl-5071-13/art-10/par-3/item-2 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-3/item-2 - suppl-5071-13/art-11/par-1: 第二十八条第一項 → 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/reconstruction-funding-act/art-28/par-1 (e-Gov law ID 423AC0000000117) - suppl-5071-13/art-11/par-1: 次条第一項 → 所得税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-5071-13/art-11/par-1 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-11/par-1 - suppl-5071-13/art-11/par-2: 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第二十八条第九項 → 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第二十八条第九項 (Article 28, paragraph (9)), art-28/par-9 — https://japanlaw.org/en/reconstruction-funding-act/art-28/par-9 (e-Gov law ID 423AC0000000117) - suppl-5071-13/art-11/par-2: 第十一項 → 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第二十八条第十一項 (Article 28, paragraph (11)), art-28/par-11 — https://japanlaw.org/en/reconstruction-funding-act/art-28/par-11 (e-Gov law ID 423AC0000000117) - suppl-5071-13/art-11/par-2: 前項 → 所得税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-5071-13/art-11/par-1 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-11/par-1 - suppl-5071-13/art-11/par-2: 前条第三項 → 所得税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-5071-13/art-10/par-3 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-3 - suppl-5071-13/art-11/par-2: 第四項 → 所得税法 附則第十条第四項 (Supplementary Provisions, Article 10, paragraph (4)), suppl-5071-13/art-10/par-4 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-4 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法 附則第一条第一項第一号イ（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-1/par-1/item-1/sub-1 - 所得税法 附則第十条第三項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-10/par-3 - 所得税法 附則第十一条第一項 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-11/par-1 - 所得税法 附則第十一条第二項 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-11/par-2 --- ## 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-20260918T205718-025, 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