# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3462-70/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: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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)（所得税額に係る還付金に関する経過措置） — address `suppl-3462-70/art-8` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3462-70/art-8 - e-Gov law ID: 340CO0000000096 — 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（所得税額に係る還付金に関する経過措置） — Transitional Measures Concerning Refunds Relating to the Amount of Income Tax caption: machine translation, not official suppl-3462-70/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3462-70/art-8 **第一項** 新令第二百六十八条（還付すべき所得税額の充当の順序）（新令第二百七十八条第二項（更正又は決定による予納税額に係る延滞税の還付金額の計算等）において準用する場合を含む。）の規定は、施行日以後にこれらの規定に規定する充当をする場合について適用する。 suppl-3462-70/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3462-70/art-8/par-1 The provisions of Article 268 (Order of Appropriation of Amounts of Income Tax to Be Refunded) of the New Order (including as applied mutatis mutandis pursuant to Article 278, paragraph (2) (Calculation, etc. of Refund Amount of Delinquent Tax on Prepaid Taxes by Reassessment or Determination) of the New Order) apply to cases where the Appropriation prescribed in these provisions is made on or after the Effective Date. machine translation, not official --- ## Cites - suppl-3462-70/art-8/par-1: 新令第二百六十八条 → 所得税法施行令 第二百六十八条 (Article 268), art-268 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-268 - suppl-3462-70/art-8/par-1: 新令第二百七十八条第二項 → 所得税法施行令 第二百七十八条第二項 (Article 278, paragraph (2)), art-278/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-278/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-098, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06