# 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-4302-131/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)（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — address `suppl-4302-131/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-4302-131/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（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — Transitional Measures Concerning Submission, etc. of Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds caption: machine translation, not official suppl-4302-131/art-22 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-22 **第一項** 新令第三百三十九条第四項（無記名公社債の利子等に係る告知書等の提出等）（同条第五項において準用する場合を含む。）の規定は、施行日以後に同条第四項に規定する書類の提出をする場合について適用し、施行日前に旧令第三百三十九条第四項（無記名公社債の利子等に係る告知書等の提出等）に規定する書類の提出をした場合については、なお従前の例による。 suppl-4302-131/art-22/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-22/par-1 The provisions of Article 339, paragraph (4) (Submission of Paper-Based Notice, etc. on Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) apply where the documents prescribed in paragraph (4) of that Article are submitted on or after the Effective Date, and the provisions then in force continue to govern where the documents prescribed in Article 339, paragraph (4) (Submission of Paper-Based Notice, etc. on Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order were submitted before the Effective Date. machine translation, not official **第二項** 新令第三百三十九条第九項において準用する新令第三百三十七条第三項（告知に係る住民票の写しその他の書類の提示等）の規定は、施行日以後に新令第三百三十九条第四項に規定する書類の提出をする場合について適用する。 suppl-4302-131/art-22/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-22/par-2 The provisions of Article 337, paragraph (3) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice, etc.) of the New Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the New Order apply where the documents prescribed in Article 339, paragraph (4) of the New Order are submitted on or after the Effective Date. machine translation, not official **第三項** 新令第三百三十九条第九項において準用する新令第三百三十八条第一項（貯蓄取扱機関等の営業所の長の確認等）の規定は、施行日以後に新令第三百三十九条第四項に規定する書類の提出をする場合について適用し、施行日前に旧令第三百三十九条第四項に規定する書類の提出をした場合については、なお従前の例による。 suppl-4302-131/art-22/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-22/par-3 The provisions of Article 338, paragraph (1) (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) of the New Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the New Order apply where the documents prescribed in Article 339, paragraph (4) of the New Order are submitted on or after the Effective Date, and the provisions then in force continue to govern where the documents prescribed in Article 339, paragraph (4) of the Former Order were submitted before the Effective Date. machine translation, not official --- ## Cites - suppl-4302-131/art-22/par-1: 新令第三百三十九条第四項 → 所得税法施行令 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-4 - suppl-4302-131/art-22/par-1: 同条第五項 → 所得税法施行令 第三百三十九条第五項 (Article 339, paragraph (5)), art-339/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-5 - suppl-4302-131/art-22/par-2: 新令第三百三十九条第九項 → 所得税法施行令 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-9 - suppl-4302-131/art-22/par-2: 新令第三百三十七条第三項 → 所得税法施行令 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-337/par-5 - suppl-4302-131/art-22/par-2: 新令第三百三十九条第四項 → 所得税法施行令 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-4 - suppl-4302-131/art-22/par-3: 新令第三百三十九条第九項 → 所得税法施行令 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-9 - suppl-4302-131/art-22/par-3: 新令第三百三十八条第一項 → 所得税法施行令 第三百三十八条第一項 (Article 338, paragraph (1)), art-338/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-338/par-1 - suppl-4302-131/art-22/par-3: 新令第三百三十九条第四項 → 所得税法施行令 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-4 --- ## 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-20261106T163957-165, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-106, 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