# 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-3502-57/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)（報酬、料金等に係る源泉徴収に関する経過措置） — address `suppl-3502-57/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-3502-57/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（報酬、料金等に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Remuneration, Fees, etc. caption: machine translation, not official suppl-3502-57/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3502-57/art-8 **第一項** 新令第三百十二条（年末調整による過納額の還付の方法）及び第三百十三条第一項第一号（給与等の支払者が還付できなかつた場合の処理）の規定は、施行日以後に新法第百九十一条（過納額の還付）に規定する還付をする場合について適用する。 suppl-3502-57/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3502-57/art-8/par-1 The provisions of Article 312 (Method of Refunding Overpaid Amounts Through Year-End Adjustment) and Article 313, paragraph (1), item (i) (Handling Where the Person Paying the Salary or Other Wage Is Unable to Make the Refund) of the New Order apply to the case where the refund prescribed in Article 191 (Refund of Overpaid Amounts) of the New Act is made on or after the Effective Date. machine translation, not official **第二項** 新令第三百二十二条（支払金額から控除する金額）（新法第二百四条第一項第四号（報酬、料金等に係る源泉徴収義務）に掲げる外交員又は集金人の業務に関する報酬又は料金、同項第六号に掲げる報酬又は料金及び同項第八号に掲げる広告宣伝のための賞金に係る部分に限る。）の規定は、昭和五十年六月一日以後に支払うべきこれらの報酬若しくは料金又は賞金について適用し、同日前に支払うべきこれらの報酬若しくは料金又は賞金については、なお従前の例による。 suppl-3502-57/art-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3502-57/art-8/par-2 The provisions of Article 322 (Amount to Be Deducted from the Amount Paid) of the New Order (limited to the part relating to the remuneration or fees for the work of sales representatives or bill collectors listed in Article 204, paragraph (1), item (iv) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the New Act, the remuneration or fees listed in item (vi) of that paragraph, and the monetary awards for business advertisement listed in item (viii) of that paragraph) apply to those remuneration or fees or monetary awards that are to be paid on or after June 1, 1975, and the provisions then in force continue to govern those remuneration or fees or monetary awards that are to be paid before that date. machine translation, not official **第三項** 新令第三百二十六条第四項（生命保険契約等に基づく年金に係る源泉徴収）及び第三百三十二条第三号（源泉徴収を免除されない非居住者の国内源泉所得）の規定は、昭和五十年六月一日以後に支払うべき新法第二百九条（源泉徴収を要しない年金）に規定する年金及び新令第三百三十二条第三号に規定する年金について適用し、同日前に支払うべきこれらの年金については、なお従前の例による。 suppl-3502-57/art-8/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3502-57/art-8/par-3 The provisions of Article 326, paragraph (4) (Withholding on Pensions Under Life Insurance Contracts, etc.) and Article 332, item (iii) (Domestic Source Income of Nonresidents Not Exempt from Withholding) of the New Order apply to the pensions prescribed in Article 209 (Pensions Exempt from Withholding) of the New Act and the pensions prescribed in Article 332, item (iii) of the New Order that are to be paid on or after June 1, 1975, and the provisions then in force continue to govern those pensions that are to be paid before that date. machine translation, not official --- ## Cites - suppl-3502-57/art-8/par-1: 新令第三百十二条 → 所得税法施行令 第三百十二条 (Article 312), art-312 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-312 - suppl-3502-57/art-8/par-1: 第三百十三条第一項第一号 → 所得税法施行令 第三百十三条第一項第一号 (Article 313, paragraph (1), item (i)), art-313/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-313/par-1/item-1 - suppl-3502-57/art-8/par-1: 新法第百九十一条 → 所得税法 第百九十一条 (Article 191), art-191 — https://japanlaw.org/ja/income-tax-act/art-191 (e-Gov law ID 340AC0000000033) - suppl-3502-57/art-8/par-2: 新令第三百二十二条 → 所得税法施行令 第三百二十二条 (Article 322), art-322 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-322 - suppl-3502-57/art-8/par-2: 新法第二百四条第一項第四号 → 所得税法 第二百四条第一項第四号 (Article 204, paragraph (1), item (iv)), art-204/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-4 (e-Gov law ID 340AC0000000033) - suppl-3502-57/art-8/par-2: 同項第六号 → 所得税法 第二百四条第一項第六号 (Article 204, paragraph (1), item (vi)), art-204/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-6 (e-Gov law ID 340AC0000000033) - suppl-3502-57/art-8/par-2: 同項第八号 → 所得税法 第二百四条第一項第八号 (Article 204, paragraph (1), item (viii)), art-204/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-8 (e-Gov law ID 340AC0000000033) - suppl-3502-57/art-8/par-3: 新令第三百二十六条第四項 → 所得税法施行令 第三百二十六条第四項 (Article 326, paragraph (4)), art-326/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-4 - suppl-3502-57/art-8/par-3: 第三百三十二条第三号 → 所得税法施行令 第三百三十二条第一項第三号 (Article 332, paragraph (1), item (iii)), art-332/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-332/par-1/item-3 - suppl-3502-57/art-8/par-3: 新法第二百九条 → 所得税法 第二百九条 (Article 209), art-209 — https://japanlaw.org/ja/income-tax-act/art-209 (e-Gov law ID 340AC0000000033) --- ## 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-20261106T163957-125, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-100, 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