# 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-4282-145/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)（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続等に関する経過措置） — address `suppl-4282-145/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-4282-145/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（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続等に関する経過措置） — Transitional Measures Concerning Procedures, etc. Relating to Approval, etc. for the Provision by Electronic or Magnetic Means of Matters to Be Stated in a Return Form Concerning Withholding by a Salary Income Earner caption: machine translation, not official suppl-4282-145/art-14 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-14 **第一項** 新令第三百十九条の二第一項、第三百二十四条並びに第三百二十五条第一項及び第二項（源泉徴収の免除の要件に該当しなくなった場合の手続等）の規定は、平成二十九年一月一日以後に新令第三百十九条の二第一項若しくは第三百二十四条の規定により提出する申請書又は新令第三百二十五条第一項若しくは第二項の規定により提出する届出書について適用し、同日前に旧令第三百十九条の二第一項若しくは第三百二十四条（報酬又は料金に係る源泉徴収の免除を受けるための手続等）の規定により提出した申請書又は旧令第三百二十五条第一項若しくは第二項（源泉徴収の免除の要件に該当しなくなった場合の手続等）の規定により提出した届出書については、なお従前の例による。 suppl-4282-145/art-14/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-14/par-1 The provisions of Article 319-2, paragraph (1), Article 324, and Article 325, paragraphs (1) and (2) (Procedures, etc. in the Case Where Requirements for Exemption from Withholding Are No Longer Met) of the New Order apply to a written application that is submitted under Article 319-2, paragraph (1) or Article 324 of the New Order, or a written notice that is submitted under Article 325, paragraph (1) or (2) of the New Order, on or after January 1, 2017, and the provisions then in force continue to govern a written application that was submitted under Article 319-2, paragraph (1) or Article 324 (Procedures, etc. for Receiving Exemption from Withholding Concerning Remuneration or Fees) of the Former Order, or a written notice that was submitted under Article 325, paragraph (1) or (2) (Procedures, etc. in the Case Where Requirements for Exemption from Withholding Are No Longer Met) of the Former Order, before that date. machine translation, not official --- ## Cites - suppl-4282-145/art-14/par-1: 新令第三百十九条の二第一項 → 所得税法施行令 第三百十九条の二第一項 (Article 319-2, paragraph (1)), art-319-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-2/par-1 - suppl-4282-145/art-14/par-1: 第三百二十四条 → 所得税法施行令 第三百二十四条 (Article 324), art-324 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-324 - suppl-4282-145/art-14/par-1: 第三百二十五条第一項 → 所得税法施行令 第三百二十五条第一項 (Article 325, paragraph (1)), art-325/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-325/par-1 - suppl-4282-145/art-14/par-1: 第二項 → 所得税法施行令 第三百二十五条第二項 (Article 325, paragraph (2)), art-325/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-325/par-2 ## 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一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-1/par-1/item-1 --- ## 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-20261106T173921-130, 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