# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（非居住者に対する課税の方法等に関する経過措置） — address `suppl-4272-141/art-13` - 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-4272-141/art-13 - 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. --- ### 第十三条（非居住者に対する課税の方法等に関する経過措置） — Transitional Measures Concerning the Method of Taxation of Nonresidents, etc. caption: machine translation, not official suppl-4272-141/art-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-13 **第一項** 平成二十六年改正法附則第十一条第二項（非居住者に対する課税の方法等に関する経過措置）の規定によりなおその効力を有するものとされる平成二十六年旧所得税法第百六十四条第一項（非居住者に対する課税の方法）及び第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）の規定の適用については、旧令第二百八十九条から第二百九十二条まで（非居住者の有する支店その他事業を行なう一定の場所等）の規定は、なおその効力を有する。 suppl-4272-141/art-13/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-13/par-1 With regard to the application of Article 164, paragraph (1) (How Nonresidents Are Taxed) and Article 165 (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the 2014 Former Income Tax Act, which are to remain in force pursuant to the provisions of Article 11, paragraph (2) (Transitional Measures Concerning the Method of Taxation of Nonresidents, etc.) of the Supplementary Provisions of the 2014 Amendment Act, the provisions of Articles 289 through 292 (Branches and Other Fixed Places of Business of a Nonresident, etc.) of the Former Order remain in force. machine translation, not official --- ## 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-20261106T163957-160, 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-20261106T163957-160, 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