# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（交付金銭等の受領者の告知等に関する経過措置） — address `suppl-5022-111/art-10` - 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-5022-111/art-10 - 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. --- ### 第十条（交付金銭等の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice, etc. by Persons Receiving Delivered Money, etc. caption: machine translation, not official suppl-5022-111/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-10 **第一項** 新令第三百四十五条第五項において準用する新令第三百四十二条第四項並びに新令第三百四十五条第六項において準用する新令第三百四十三条第五項及び第三百四十四条の規定は、施行日以後に新令第三百四十五条第三項の規定による告知をする場合について適用し、施行日前に旧令第三百四十五条第三項の規定による告知をした場合については、なお従前の例による。 suppl-5022-111/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-10/par-1 The provisions of Article 342, paragraph (4) of the New Order as applied mutatis mutandis pursuant to Article 345, paragraph (5) of the New Order, and the provisions of Article 343, paragraph (5) and Article 344 of the New Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the New Order, apply where notice is given under the provisions of Article 345, paragraph (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given under the provisions of Article 345, paragraph (3) of the Former Order before the Effective Date. machine translation, not official **第二項** 新令第三百四十五条第六項において準用する新令第三百四十三条第四項の規定は、施行日以後に新令第三百四十五条第三項の規定による告知をする場合について適用する。 suppl-5022-111/art-10/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-10/par-2 The provisions of Article 343, paragraph (4) of the New Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the New Order apply where notice is given under the provisions of Article 345, paragraph (3) of the New Order on or after the Effective Date. machine translation, not official --- ## Cites - suppl-5022-111/art-10/par-1: 新令第三百四十五条第五項 → 所得税法施行令 第三百四十五条第五項 (Article 345, paragraph (5)), art-345/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-345/par-5 - suppl-5022-111/art-10/par-1: 新令第三百四十二条第四項 → 所得税法施行令 第三百四十二条第四項 (Article 342, paragraph (4)), art-342/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342/par-4 - suppl-5022-111/art-10/par-1: 新令第三百四十五条第六項 → 所得税法施行令 第三百四十五条第六項 (Article 345, paragraph (6)), art-345/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-345/par-6 - suppl-5022-111/art-10/par-1: 第三百四十四条 → 所得税法施行令 第三百四十四条 (Article 344), art-344 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-344 - suppl-5022-111/art-10/par-1: 新令第三百四十五条第三項 → 所得税法施行令 第三百四十五条第三項 (Article 345, paragraph (3)), art-345/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-345/par-3 - suppl-5022-111/art-10/par-2: 新令第三百四十五条第六項 → 所得税法施行令 第三百四十五条第六項 (Article 345, paragraph (6)), art-345/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-345/par-6 - suppl-5022-111/art-10/par-2: 新令第三百四十三条第四項 → 所得税法施行令 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-343/par-5 - suppl-5022-111/art-10/par-2: 新令第三百四十五条第三項 → 所得税法施行令 第三百四十五条第三項 (Article 345, paragraph (3)), art-345/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-345/par-3 --- ## 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-20261106T173921-116, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-135, 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