# 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-5071-13/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)（確定申告書の添付書類に関する経過措置） — address `suppl-5071-13/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-5071-13/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（確定申告書の添付書類に関する経過措置） — Transitional Measures Concerning Documents to Be Attached to Tax Returns caption: machine translation, not official suppl-5071-13/art-8 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-8 **第一項** 新所得税法第百二十条第三項（第三号に係る部分に限る。）（所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項において準用する場合を含む。）の規定は、令和七年十二月一日以後に同年分以後の所得税に係る確定申告書を提出する場合について適用し、同日前に確定申告書を提出した場合及び同日以後に令和六年分以前の所得税に係る確定申告書を提出する場合については、なお従前の例による。 suppl-5071-13/art-8/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-8/par-1 The provisions of Article 120, paragraph (3) (limited to the part concerning item (iii)) of the New Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4), and Article 127, paragraph (4) of the Income Tax Act) apply where a Tax Return for income tax for 2025 or subsequent years is filed on or after December 1, 2025, and the provisions then in force continue to govern where a Tax Return was filed before that date and where a Tax Return for income tax for 2024 or prior years is filed on or after that date. machine translation, not official --- ## Cites - suppl-5071-13/art-8/par-1: 新所得税法第百二十条第三項 → 所得税法 第百二十条第三項 (Article 120, paragraph (3)), art-120/par-3 — https://japanlaw.org/en/income-tax-act/art-120/par-3 - suppl-5071-13/art-8/par-1: 第三号 → 所得税法 第百二十条第三項第三号 (Article 120, paragraph (3), item (iii)), art-120/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-120/par-3/item-3 - suppl-5071-13/art-8/par-1: 所得税法第百二十二条第三項 → 所得税法 第百二十二条第三項 (Article 122, paragraph (3)), art-122/par-3 — https://japanlaw.org/en/income-tax-act/art-122/par-3 - suppl-5071-13/art-8/par-1: 第百二十三条第三項 → 所得税法 第百二十三条第三項 (Article 123, paragraph (3)), art-123/par-3 — https://japanlaw.org/en/income-tax-act/art-123/par-3 - suppl-5071-13/art-8/par-1: 第百二十五条第四項 → 所得税法 第百二十五条第四項 (Article 125, paragraph (4)), art-125/par-4 — https://japanlaw.org/en/income-tax-act/art-125/par-4 - suppl-5071-13/art-8/par-1: 第百二十七条第四項 → 所得税法 第百二十七条第四項 (Article 127, paragraph (4)), art-127/par-4 — https://japanlaw.org/en/income-tax-act/art-127/par-4 ## 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 --- ## 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-20260918T180319-137, 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