# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十一条 (Supplementary Provisions, Article 21) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-21. 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: 第二十一条 (Supplementary Provisions, Article 21)（生命保険契約等に基づく年金に係る源泉徴収に関する経過措置） — address `suppl-4192-82/art-21` - 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-4192-82/art-21 - 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. --- ### 第二十一条（生命保険契約等に基づく年金に係る源泉徴収に関する経過措置） — Transitional Measures regarding Withholding on Annuities Based on Life Insurance Contracts, etc. caption: machine translation, not official suppl-4192-82/art-21 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-21 **第一項** 新令第三百二十六条第二項及び第三項（生命保険契約等に基づく年金に係る源泉徴収）の規定は、施行日以後に支払うべき新法第二百七条（源泉徴収義務）に規定する年金について適用し、施行日前に支払うべき旧法第二百七条（源泉徴収義務）に規定する年金については、なお従前の例による。 suppl-4192-82/art-21/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-21/par-1 The provisions of Article 326, paragraphs (2) and (3) (Withholding on Annuities Based on Life Insurance Contracts, etc.) of the New Order apply to annuities prescribed in Article 207 (Obligation to Withhold Taxes) of the New Act that are payable on or after the Effective Date, and the provisions then in force continue to govern annuities prescribed in Article 207 (Obligation to Withhold Taxes) of the Former Act that are payable before the Effective Date. machine translation, not official --- ## Cites - suppl-4192-82/art-21/par-1: 新令第三百二十六条第二項 → 所得税法施行令 第三百二十六条第二項 (Article 326, paragraph (2)), art-326/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-2 - suppl-4192-82/art-21/par-1: 第三項 → 所得税法施行令 第三百二十六条第三項 (Article 326, paragraph (3)), art-326/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-3 - suppl-4192-82/art-21/par-1: 新法第二百七条 → 所得税法 第二百七条 (Article 207), art-207 — https://japanlaw.org/ja/income-tax-act/art-207 (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-20261106T173921-121, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-122, 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