# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（支払調書の提出に関する経過措置） — address `suppl-3622-387/art-12` - 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-3622-387/art-12 - 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. --- ### 第十二条（支払調書の提出に関する経過措置） — Transitional Measures Concerning Submission of Payment Reports caption: machine translation, not official suppl-3622-387/art-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-12 **第一項** 新令第三百四十一条第一項第一号及び第三号並びに第二項（生命保険金に類する給付等）の規定は、施行日以後に支払うべきこれらの規定に規定する保険金、共済金及び解約返戻金又は満期返戻金等について適用し、施行日前に支払うべき旧令第三百四十一条第一項第一号及び第三号並びに第二項（生命保険金に類する給付等）に規定する保険金、共済金及び解約返戻金又は満期返戻金等については、なお従前の例による。 suppl-3622-387/art-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-12/par-1 The provisions of Article 341, paragraph (1), items (i) and (iii) and paragraph (2) (Benefits Similar to Life Insurance Proceeds) of the New Order apply to the insurance proceeds, mutual aid benefits and cancellation refunds or maturity refunds, etc. prescribed in those provisions that are payable on or after the Effective Date, and for the insurance proceeds, mutual aid benefits and cancellation refunds or maturity refunds, etc. prescribed in Article 341, paragraph (1), items (i) and (iii) and paragraph (2) (Benefits Similar to Life Insurance Proceeds) of the Former Order that are payable before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 附則第二条第四項（内国法人が支払を受ける給付補てん金等に対する所得税の課税に関する経過措置）の規定は、所得税法等改正法附則第二十四条第二項（支払調書等の提出に関する経過措置）に規定する政令で定める期間について準用する。 suppl-3622-387/art-12/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-12/par-2 The provisions of Article 2, paragraph (4) of the Supplementary Provisions (Transitional Measures Concerning Taxation of Income Tax on Compensation for Periodic Deposits or Similar Amounts Received by Domestic Corporations) apply mutatis mutandis to the period specified by Cabinet Order prescribed in Article 24, paragraph (2) (Transitional Measures Concerning Submission of Payment Reports, etc.) of the Supplementary Provisions of the Income Tax Act Amendment Act. machine translation, not official **第三項** 所得税法等改正法附則第二十四条第二項に規定する政令で定めるところにより計算した金額は、同条第一項に規定する給付補てん金等で当該給付補てん金等の昭和六十三年四月一日を含む附則第二条第五項に規定する計算期間に対応するものの額に同日から当該計算期間の末日までの期間の日数を乗じた額を当該計算期間の日数で除して計算した金額とする。 suppl-3622-387/art-12/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-12/par-3 The amount calculated as specified by Cabinet Order prescribed in Article 24, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act is to be the amount calculated by dividing the amount obtained by multiplying the amount of the compensation for periodic deposits or similar amounts prescribed in paragraph (1) of that Article that corresponds to the calculation period prescribed in Article 2, paragraph (5) of the Supplementary Provisions that includes April 1, 1988, by the number of days in the period from that date to the last day of that calculation period, by the number of days in that calculation period. machine translation, not official --- ## Cites - suppl-3622-387/art-12/par-2: 附則第二条第四項 → 所得税法施行令 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-3622-387/art-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-4 - suppl-3622-387/art-12/par-3: 附則第二条第五項 → 所得税法施行令 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-3622-387/art-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-2/par-5 --- ## 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-20261106T163957-135, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-135, 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