# 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-5071-13/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)（給与所得に係る源泉徴収に関する経過措置） — address `suppl-5071-13/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-5071-13/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（給与所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Salary Income caption: machine translation, not official suppl-5071-13/art-9 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-9 **第一項** 新所得税法第四編第二章第一節、第百九十条（第二号ハに係る部分に限る。）及び別表第二から別表第四までの規定は、令和八年一月一日以後に支払うべき所得税法第百八十三条第一項に規定する給与等（以下この条及び附則第三十七条の二第一項において「給与等」という。）について適用し、同日前に支払うべき給与等については、なお従前の例による。 suppl-5071-13/art-9/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-9/par-1 The provisions of Part IV, Chapter II, Section 1, Article 190 (limited to the part concerning item (ii), (c)), and Appended Tables II through IV of the New Income Tax Act apply to a salary or other wage as prescribed in Article 183, paragraph (1) of the Income Tax Act (hereinafter referred to as a "salary or other wage" in this Article and Article 37-2, paragraph (1) of the Supplementary Provisions) that is to be paid on or after January 1, 2026, and the provisions then in force continue to govern a salary or other wage that is to be paid before that date. machine translation, not official **第二項** 新所得税法第百九十条（第二号ホに係る部分に限る。）及び別表第五の規定は、令和七年中に支払うべき給与等でその最後に支払をする日が同年十二月一日以後であるものについて適用し、同年中に支払うべき給与等でその最後に支払をする日が同年十二月一日前であるものについては、なお従前の例による。 suppl-5071-13/art-9/par-2 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-9/par-2 The provisions of Article 190 (limited to the part concerning item (ii), (e)) and Appended Table V of the New Income Tax Act apply to a salary or other wage that is to be paid during 2025 and for which the last payment is made on or after December 1 of that year, and the provisions then in force continue to govern a salary or other wage that is to be paid during 2025 and for which the last payment is made before December 1 of that year. machine translation, not official **第三項** 令和七年十二月一日から同年十二月三十一日までの間における新所得税法第百九十条の規定の適用については、同条第二号ホ中「当該特定親族が第百九十四条第五項又は」とあるのは「当該特定親族が」と、「これらの規定」とあるのは「同項」とする。 suppl-5071-13/art-9/par-3 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-9/par-3 For the purpose of applying the provisions of Article 190 of the New Income Tax Act during the period from December 1, 2025 to December 31, 2025, the phrase "that specified relative is a person about whom the entry referred to in Article 194, paragraph (5) or" in item (ii), (e) of that Article is deemed to be replaced with "that specified relative is a person about whom the entry referred to in", and the phrase "those provisions" is deemed to be replaced with "that paragraph". machine translation, not official **第四項** 新所得税法第百九十四条第一項及び第五項並びに第百九十五条第一項、第四項及び第五項の規定は、令和八年一月一日以後に支払を受けるべき給与等について提出する所得税法第百九十四条第八項に規定する給与所得者の扶養控除等申告書及び同法第百九十五条第六項に規定する従たる給与についての扶養控除等申告書について適用し、同日前に支払を受けるべき給与等について提出した同法第百九十四条第八項に規定する給与所得者の扶養控除等申告書及び同法第百九十五条第六項に規定する従たる給与についての扶養控除等申告書については、なお従前の例による。 suppl-5071-13/art-9/par-4 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-9/par-4 The provisions of Article 194, paragraphs (1) and (5) and Article 195, paragraphs (1), (4), and (5) of the New Income Tax Act apply to a salary income earner's return for deduction for Dependents, etc. as prescribed in Article 194, paragraph (8) of the Income Tax Act and a return for deduction for Dependents, etc. regarding secondary salaries as prescribed in Article 195, paragraph (6) of that Act that are submitted with regard to a salary or other wage to be received on or after January 1, 2026, and the provisions then in force continue to govern a salary income earner's return for deduction for Dependents, etc. as prescribed in Article 194, paragraph (8) of that Act and a return for deduction for Dependents, etc. regarding secondary salaries as prescribed in Article 195, paragraph (6) of that Act that were submitted with regard to a salary or other wage to be received before that date. machine translation, not official **第五項** 新所得税法第百九十五条の三の規定は、令和七年中に支払を受けるべき給与等でその最後に支払を受ける日が同年十二月一日以後であるものについて提出する同条第三項に規定する給与所得者の特定親族特別控除申告書について適用する。 suppl-5071-13/art-9/par-5 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-9/par-5 The provisions of Article 195-3 of the New Income Tax Act apply to a salary income earner's return for special deduction for specified relatives as prescribed in paragraph (3) of that Article that is submitted with regard to a salary or other wage that is to be received during 2025 and for which the last payment is received on or after December 1 of that year. machine translation, not official **第六項** 新所得税法第百九十八条第四項の規定は、令和七年中に支払を受けるべき給与等でその最後に支払を受ける日が同年十二月一日以後であるものについて提出する同項に規定する扶養控除等申告書について適用し、同年中に支払を受けるべき給与等でその最後に支払を受ける日が同年十二月一日前であるものについて提出した旧所得税法第百九十八条第四項に規定する扶養控除等申告書については、なお従前の例による。 suppl-5071-13/art-9/par-6 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-9/par-6 The provisions of Article 198, paragraph (4) of the New Income Tax Act apply to a return for deduction for Dependents, etc. as prescribed in that paragraph that is submitted with regard to a salary or other wage that is to be received during 2025 and for which the last payment is received on or after December 1 of that year, and the provisions then in force continue to govern a return for deduction for Dependents, etc. as prescribed in Article 198, paragraph (4) of the Former Income Tax Act that was submitted with regard to a salary or other wage that is to be received during 2025 and for which the last payment is received before December 1 of that year. machine translation, not official **第七項** 令和七年十二月一日から同年十二月三十一日までの間における新所得税法第百九十八条の規定の適用については、同条第四項中「源泉控除対象親族」とあるのは、「控除対象扶養親族」とする。 suppl-5071-13/art-9/par-7 · https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-9/par-7 For the purpose of applying the provisions of Article 198 of the New Income Tax Act during the period from December 1, 2025 to December 31, 2025, the term "relatives for withholding deduction" in paragraph (4) of that Article is deemed to be replaced with "claimable dependents". machine translation, not official --- ## Cites - suppl-5071-13/art-9/par-1: 第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 - suppl-5071-13/art-9/par-1: 第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2 - suppl-5071-13/art-9/par-1: 別表第二から別表第四まで → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/en/income-tax-act/appdx-2 - suppl-5071-13/art-9/par-1: 別表第二から別表第四まで → 所得税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/en/income-tax-act/appdx-3 - suppl-5071-13/art-9/par-1: 別表第二から別表第四まで → 所得税法 別表第四 (Appended Table 4), appdx-4 — https://japanlaw.org/en/income-tax-act/appdx-4 - suppl-5071-13/art-9/par-1: 所得税法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/en/income-tax-act/art-183/par-1 - suppl-5071-13/art-9/par-1: この条 → 所得税法 附則第九条 (Supplementary Provisions, Article 9), suppl-5071-13/art-9 — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-9 - suppl-5071-13/art-9/par-2: 新所得税法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 - suppl-5071-13/art-9/par-2: 第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2 - suppl-5071-13/art-9/par-2: 別表第五 → 所得税法 別表第五 (Appended Table 5), appdx-5 — https://japanlaw.org/en/income-tax-act/appdx-5 - suppl-5071-13/art-9/par-3: 新所得税法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/en/income-tax-act/art-190 - suppl-5071-13/art-9/par-3: 同条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2 - suppl-5071-13/art-9/par-3: 第百九十四条第五項 → 所得税法 第百九十四条第五項 (Article 194, paragraph (5)), art-194/par-5 — https://japanlaw.org/en/income-tax-act/art-194/par-5 - suppl-5071-13/art-9/par-4: 新所得税法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/en/income-tax-act/art-194/par-1 - suppl-5071-13/art-9/par-4: 第五項 → 所得税法 第百九十四条第五項 (Article 194, paragraph (5)), art-194/par-5 — https://japanlaw.org/en/income-tax-act/art-194/par-5 - suppl-5071-13/art-9/par-4: 第百九十五条第一項 → 所得税法 第百九十五条第一項 (Article 195, paragraph (1)), art-195/par-1 — https://japanlaw.org/en/income-tax-act/art-195/par-1 - suppl-5071-13/art-9/par-4: 第四項 → 所得税法 第百九十五条第四項 (Article 195, paragraph (4)), art-195/par-4 — https://japanlaw.org/en/income-tax-act/art-195/par-4 - suppl-5071-13/art-9/par-4: 第五項 → 所得税法 第百九十五条第五項 (Article 195, paragraph (5)), art-195/par-5 — https://japanlaw.org/en/income-tax-act/art-195/par-5 - suppl-5071-13/art-9/par-4: 所得税法第百九十四条第八項 → 所得税法 第百九十四条第八項 (Article 194, paragraph (8)), art-194/par-8 — https://japanlaw.org/en/income-tax-act/art-194/par-8 - suppl-5071-13/art-9/par-4: 同法第百九十五条第六項 → 所得税法 第百九十五条第六項 (Article 195, paragraph (6)), art-195/par-6 — https://japanlaw.org/en/income-tax-act/art-195/par-6 - suppl-5071-13/art-9/par-5: 新所得税法第百九十五条の三 → 所得税法 第百九十五条の三 (Article 195-3), art-195-3 — https://japanlaw.org/en/income-tax-act/art-195-3 - suppl-5071-13/art-9/par-5: 同条第三項 → 所得税法 第百九十五条の三第三項 (Article 195-3, paragraph (3)), art-195-3/par-3 — https://japanlaw.org/en/income-tax-act/art-195-3/par-3 - suppl-5071-13/art-9/par-6: 新所得税法第百九十八条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/en/income-tax-act/art-198/par-4 - suppl-5071-13/art-9/par-7: 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-5071-13/art-9/par-7: 同条第四項 → 所得税法 第百九十八条第四項 (Article 198, paragraph (4)), art-198/par-4 — https://japanlaw.org/en/income-tax-act/art-198/par-4 ## 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 附則第一条第一項第二号イ（施行期日） — https://japanlaw.org/en/income-tax-act/suppl-5071-13/art-1/par-1/item-2/sub-1 - 所得税法 附則第九条第一項（給与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-5071-13/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-20260918T180319-137, 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