# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十二条 (Supplementary Provisions, Article 22) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-22. 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: 第二十二条 (Supplementary Provisions, Article 22)（利子、配当等の受領者の告知等に関する経過措置） — address `suppl-4192-82/art-22` - 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-22 - 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. --- ### 第二十二条（利子、配当等の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, etc. caption: machine translation, not official suppl-4192-82/art-22 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-22 **第一項** 新令第三百三十六条第二項第七号（預貯金、株式等に係る利子、配当等の受領者の告知）の規定は、信託法施行日以後に支払の確定する同号に規定する配当等について適用する。 suppl-4192-82/art-22/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-22/par-1 The provisions of Article 336, paragraph (2), item (vii) (Notice by Persons Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order apply to dividends and similar income prescribed in that item for which payment is determined on or after the Effective Date of the Trust Act. machine translation, not official **第二項** 新令第三百三十八条第三項（貯蓄取扱機関等の営業所の長の確認等）の規定は、同項の貯蓄取扱機関等の営業所の長が信託法施行日以後に同項に規定する振替の取次ぎ又は保管の委託の取次ぎをする場合について適用し、旧令第三百三十八条第三項（貯蓄取扱機関等の営業所の長の確認等）の貯蓄取扱機関等の営業所の長が信託法施行日前に同項に規定する振替の取次ぎ又は保管の委託の取次ぎをした場合については、なお従前の例による。 suppl-4192-82/art-22/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-22/par-2 The provisions of Article 338, paragraph (3) (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) of the New Order apply to cases where the head of the business office of a savings institution, etc. referred to in that paragraph acts as an intermediary for a transfer or for the entrustment of custody prescribed in that paragraph on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern cases where the head of the business office of a savings institution, etc. referred to in Article 338, paragraph (3) (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) of the Former Order acted as an intermediary for a transfer or for the entrustment of custody prescribed in that paragraph before the Effective Date of the Trust Act. machine translation, not official --- ## Cites - suppl-4192-82/art-22/par-1: 新令第三百三十六条第二項第七号 → 所得税法施行令 第三百三十六条第二項第七号 (Article 336, paragraph (2), item (vii)), art-336/par-2/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-2/item-7 - suppl-4192-82/art-22/par-2: 新令第三百三十八条第三項 → 所得税法施行令 第三百三十八条第三項 (Article 338, paragraph (3)), art-338/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-338/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-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-20261106T173921-112, 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