# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十三条 (Supplementary Provisions, Article 23) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5032-229/art-23. 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: 第二十三条 (Supplementary Provisions, Article 23)（所得税法施行令の一部改正に伴う経過措置） — address `suppl-5032-229/art-23` - 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-5032-229/art-23 - 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. --- ### 第二十三条（所得税法施行令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act caption: machine translation, not official suppl-5032-229/art-23 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5032-229/art-23 **第一項** 第四十五条の規定による改正後の所得税法施行令第七十条第一項の規定は、施行日以後に支払を受けるべき同令第七十二条第三項第七号に掲げる一時金について適用し、施行日前に支払を受けるべき第四十五条の規定による改正前の所得税法施行令第七十二条第三項第六号に掲げる一時金については、なお従前の例による。 suppl-5032-229/art-23/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5032-229/art-23/par-1 The provisions of Article 70, paragraph (1) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 45 apply to a lump-sum payment listed in Article 72, paragraph (3), item (vii) of that Order that is payable on or after the Effective Date, and the provisions then in force continue to govern a lump-sum payment listed in Article 72, paragraph (3), item (vi) of the Order for Enforcement of the Income Tax Act before the amendment by the provisions of Article 45 that was payable before the Effective Date. machine translation, not official --- ## Cites - suppl-5032-229/art-23/par-1: 所得税法施行令第七十条第一項 → 所得税法施行令 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-70/par-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-20261106T173921-099, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-136, 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