# 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-4052-85/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-4052-85/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-4052-85/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-4052-85/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-8 **第一項** 新令第三百二十条第一項及び第三項（報酬、料金、契約金又は賞金に係る源泉徴収）の規定は、平成五年五月一日以後に支払うべき所得税法第二百四条第一項第一号及び第四号（報酬、料金等に係る源泉徴収義務）に掲げる報酬又は料金について適用し、同日前に支払うべき当該報酬又は料金については、なお従前の例による。 suppl-4052-85/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4052-85/art-8/par-1 The provisions of Article 320, paragraphs (1) and (3) (Withholding from Remuneration or Fees, Contract Money, or Monetary Awards) of the New Order apply to remuneration or fees listed in Article 204, paragraph (1), items (i) and (iv) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Income Tax Act that are to be paid on or after May 1, 1993, and the provisions then in force continue to govern those remuneration or fees that are to be paid before that day. machine translation, not official --- ## Cites - suppl-4052-85/art-8/par-1: 新令第三百二十条第一項 → 所得税法施行令 第三百二十条第一項 (Article 320, paragraph (1)), art-320/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-320/par-1 - suppl-4052-85/art-8/par-1: 第三項 → 所得税法施行令 第三百二十条第三項 (Article 320, paragraph (3)), art-320/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-320/par-3 - suppl-4052-85/art-8/par-1: 所得税法第二百四条第一項第一号 → 所得税法 第二百四条第一項第一号 (Article 204, paragraph (1), item (i)), art-204/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-204/par-1/item-1 (e-Gov law ID 340AC0000000033) - suppl-4052-85/art-8/par-1: 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) --- ## 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-20261106T173921-100, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-111, 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