# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（非居住者の置く代理人等に関する経過措置） — address `suppl-4202-155/art-14` - 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-4202-155/art-14 - 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. --- ### 第十四条（非居住者の置く代理人等に関する経過措置） — Transitional Measures regarding Agents, etc. Appointed by Nonresidents caption: machine translation, not official suppl-4202-155/art-14 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-14 **第一項** 新令第二百九十条（非居住者の置く代理人等）の規定は、平成二十年四月一日以後の新法第百六十四条第一項各号及び第二項各号（非居住者に対する課税の方法）に掲げる国内源泉所得について適用し、同日前の旧法第百六十四条第一項各号及び第二項各号（非居住者に対する課税の方法）に掲げる国内源泉所得については、なお従前の例による。 suppl-4202-155/art-14/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-14/par-1 The provisions of Article 290 (Agents, etc. Appointed by Nonresidents) of the New Order apply to domestic source income on or after April 1, 2008 listed in each item of Article 164, paragraph (1) and each item of paragraph (2) (How Nonresidents Are Taxed) of the New Act, and the provisions then in force continue to govern domestic source income before that date listed in each item of Article 164, paragraph (1) and each item of paragraph (2) (How Nonresidents Are Taxed) of the Former Act. machine translation, not official **第二項** 平成二十年四月一日から施行日前までの間に生じた新法第百六十四条第一項第三号に掲げる国内源泉所得を有する非居住者が、旧令第二百九十条（非居住者の置く代理人等）の規定を適用したならば旧法第百六十四条第一項第三号に掲げる非居住者に該当することとなる場合（新令第二百九十条の規定により新法第百六十四条第一項第三号に掲げる非居住者に該当しないこととなる場合に限る。）には、当該非居住者の選択により、前項の規定にかかわらず、同年四月一日から施行日前までの間は、当該非居住者は新法第百六十四条第一項第三号に掲げる非居住者に該当するものとして、当該国内源泉所得について新法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）の規定により同条に規定する総合課税に係る所得税の課税標準及び所得税の額を計算することができる。この場合において、当該非居住者が当該国内源泉所得について同条の規定を適用するときは、当該国内源泉所得のすべてについて、同条の規定を適用しなければならない。 suppl-4202-155/art-14/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-14/par-2 In the case where a Nonresident who has domestic source income listed in Article 164, paragraph (1), item (iii) of the New Act that arose during the period from April 1, 2008 until before the Effective Date would, if the provisions of Article 290 (Agents, etc. Appointed by Nonresidents) of the Former Order were applied, fall under a Nonresident listed in Article 164, paragraph (1), item (iii) of the Former Act (limited to the case where the Nonresident does not fall under a Nonresident listed in Article 164, paragraph (1), item (iii) of the New Act pursuant to the provisions of Article 290 of the New Order), at the election of that Nonresident, notwithstanding the provisions of the preceding paragraph, the Nonresident may, for the period from April 1 of that year until before the Effective Date, treat the Nonresident as falling under a Nonresident listed in Article 164, paragraph (1), item (iii) of the New Act and calculate, with respect to that domestic source income, the tax base of income taxes imposed on aggregate income and the amount of income tax prescribed in Article 165 (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the New Act pursuant to the provisions of that Article. In this case, where that Nonresident applies the provisions of that Article to that domestic source income, the Nonresident must apply the provisions of that Article to all of that domestic source income. machine translation, not official --- ## Cites - suppl-4202-155/art-14/par-1: 新令第二百九十条 → 所得税法施行令 第二百九十条 (Article 290), art-290 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-290 - suppl-4202-155/art-14/par-1: 新法第百六十四条第一項 → 所得税法 第百六十四条第一項 (Article 164, paragraph (1)), art-164/par-1 — https://japanlaw.org/ja/income-tax-act/art-164/par-1 (e-Gov law ID 340AC0000000033) - suppl-4202-155/art-14/par-1: 第二項 → 所得税法 第百六十四条第二項 (Article 164, paragraph (2)), art-164/par-2 — https://japanlaw.org/ja/income-tax-act/art-164/par-2 (e-Gov law ID 340AC0000000033) - suppl-4202-155/art-14/par-2: 新令第二百九十条 → 所得税法施行令 第二百九十条 (Article 290), art-290 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-290 - suppl-4202-155/art-14/par-2: 前項 → 所得税法施行令 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4202-155/art-14/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-14/par-1 - suppl-4202-155/art-14/par-2: 新法第百六十五条 → 所得税法 第百六十五条 (Article 165), art-165 — https://japanlaw.org/ja/income-tax-act/art-165 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第十四条第二項（非居住者の置く代理人等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-14/par-2 --- ## 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-20261106T173921-124, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-004, 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