# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十二条 (Supplementary Provisions, Article 12)

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- 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: 第十二条 (Supplementary Provisions, Article 12)（公的年金等に係る源泉徴収に関する経過措置） — address `suppl-5072-120/art-12`
- 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-5072-120/art-12
- 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.
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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.

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### 第十二条（公的年金等に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Public Pensions and Retirement Packages
<sup>caption: machine translation, not official</sup>
<sup>suppl-5072-120/art-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12</sup>

**第一項**  新令第三百十九条の十二の規定は、令和八年一月一日以後に支払うべき所得税法第二百三条の七に規定する公的年金等について適用し、同日前に支払うべき同条に規定する公的年金等については、なお従前の例による。
<sup>suppl-5072-120/art-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-1</sup>
The provisions of Article 319-12 of the New Order apply to public pensions or retirement packages prescribed in Article 203-7 of the Income Tax Act that are payable on or after January 1, 2026, and the provisions then in force continue to govern public pensions or retirement packages prescribed in that Article that were payable before that date.
<sup>machine translation, not official</sup>

**第二項**  改正法附則第十条第三項に規定する政令で定める公的年金等は、次に掲げる公的年金等（所得税法第二百三条の二に規定する公的年金等をいう。以下この項において同じ。）とする。
<sup>suppl-5072-120/art-12/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2</sup>
The public pensions or retirement packages specified by Cabinet Order prescribed in Article 10, paragraph (3) of the Supplementary Provisions of the Amending Act are the following public pensions or retirement packages (meaning the public pensions or retirement packages prescribed in Article 203-2 of the Income Tax Act; the same applies hereinafter in this paragraph):
<sup>machine translation, not official</sup>

  **一**  厚生労働大臣が支給する公的年金等
  <sup>suppl-5072-120/art-12/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-1</sup>
  Public pensions or retirement packages paid by the Minister of Health, Labour and Welfare;
  <sup>machine translation, not official</sup>

  **二**  国家公務員共済組合連合会が支給する公的年金等
  <sup>suppl-5072-120/art-12/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-2</sup>
  Public pensions or retirement packages paid by the Federation of National Public Service Personnel Mutual Aid Associations;
  <sup>machine translation, not official</sup>

  **三**  地方公務員共済組合、全国市町村職員共済組合連合会又は地方公務員等共済組合法の一部を改正する法律（平成二十三年法律第五十六号）附則第二十三条第一項第三号に規定する存続共済会が支給する公的年金等
  <sup>suppl-5072-120/art-12/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-3</sup>
  Public pensions or retirement packages paid by a Local Public Servants Mutual Aid Association, the National Federation of Mutual Aid Associations for Municipal Personnel, or a surviving mutual aid association prescribed in Article 23, paragraph (1), item (iii) of the Supplementary Provisions of the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act (Act No. 56 of 2011);
  <sup>machine translation, not official</sup>

  **四**  日本私立学校振興・共済事業団が支給する公的年金等
  <sup>suppl-5072-120/art-12/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-4</sup>
  Public pensions or retirement packages paid by the Promotion and Mutual Aid Corporation for Private Schools of Japan;
  <sup>machine translation, not official</sup>

  **五**  地方公務員の退職年金に関する条例の規定による退職を給付事由とする公的年金等
  <sup>suppl-5072-120/art-12/par-2/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-5</sup>
  Public pensions or retirement packages whose payment event is retirement under the provisions of a Prefectural or Municipal Ordinance concerning retirement pensions of local public servants;
  <sup>machine translation, not official</sup>

  **六**  恩給法（大正十二年法律第四十八号。他の法律において準用する場合を含む。）による公的年金等
  <sup>suppl-5072-120/art-12/par-2/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-6</sup>
  Public pensions or retirement packages under the Public Officers Pension Act (Act No. 48 of 1923; including where applied mutatis mutandis under other Acts);
  <sup>machine translation, not official</sup>

  **七**  執行官法の一部を改正する法律（平成十九年法律第十八号）附則第三条第一項の規定によりなお従前の例により支給されることとされる同法による改正前の執行官法（昭和四十一年法律第百十一号）附則第十三条の規定による公的年金等
  <sup>suppl-5072-120/art-12/par-2/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-7</sup>
  Public pensions or retirement packages under the provisions of Article 13 of the Supplementary Provisions of the Court Enforcement Officer Act (Act No. 111 of 1966) before its amendment by the Act Partially Amending the Court Enforcement Officer Act (Act No. 18 of 2007), which are to continue to be paid under the provisions then in force pursuant to the provisions of Article 3, paragraph (1) of the Supplementary Provisions of that Act;
  <sup>machine translation, not official</sup>

  **八**  前各号に掲げるもののほか、財務省令で定める公的年金等
  <sup>suppl-5072-120/art-12/par-2/item-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-8</sup>
  In addition to what is listed in the preceding items, public pensions or retirement packages specified by Ministry of Finance Order.
  <sup>machine translation, not official</sup>

**第三項**  改正法附則第十条第四項の規定により還付をする場合には、その還付をすべき金額に相当する金額は、同条第三項に規定する特定公的年金等（次項において「特定公的年金等」という。）の支払者が所得税法第二百三条の二の規定により納付すべき金額から控除する。
<sup>suppl-5072-120/art-12/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-3</sup>
Where a refund is made pursuant to the provisions of Article 10, paragraph (4) of the Supplementary Provisions of the Amending Act, the amount equivalent to the amount to be refunded is deducted from the amount that the payer of the specified public pension or retirement package prescribed in paragraph (3) of that Article (hereinafter referred to as the "specified public pension or retirement package" in the following paragraph) is to pay pursuant to the provisions of Article 203-2 of the Income Tax Act.
<sup>machine translation, not official</sup>

**第四項**  前項の規定を適用する場合において、同項に規定する特定公的年金等の支払者が次の各号のいずれかに該当することとなったときは、当該特定公的年金等に係る所得税の所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があった場合には、その指定をされた納税地）の所轄税務署長は、改正法附則第十条第四項の規定により還付すべき金額のうちまだ還付されていない金額を同条第三項に規定する居住者に還付する。
<sup>suppl-5072-120/art-12/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-4</sup>
In the case of applying the provisions of the preceding paragraph, where the payer of the specified public pension or retirement package prescribed in that paragraph comes to fall under any of the following items, the competent district director having jurisdiction over the place for tax payment prescribed in Article 17 of the Income Tax Act for the income tax pertaining to that specified public pension or retirement package (where a designation has been made under Article 18, paragraph (2) of that Act, the place for tax payment so designated) is to refund to the Resident prescribed in Article 10, paragraph (3) of the Supplementary Provisions of the Amending Act the portion, of the amount to be refunded under the provisions of paragraph (4) of that Article, that has not yet been refunded.
<sup>machine translation, not official</sup>

  **一**  特定公的年金等の支払者でなくなったこと又は所得税法第二百三条の二の規定により徴収して納付すべき所得税の額がなくなったことにより改正法附則第十条第四項の規定による還付をすべき金額の全部又は一部を還付することができないこととなった場合
  <sup>suppl-5072-120/art-12/par-4/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-4/item-1</sup>
  Where, due to ceasing to be a payer of the specified public pension or retirement package or due to there no longer being any amount of income tax to be collected and paid under the provisions of Article 203-2 of the Income Tax Act, it has become impossible to refund all or part of the amount to be refunded under the provisions of Article 10, paragraph (4) of the Supplementary Provisions of the Amending Act;
  <sup>machine translation, not official</sup>

  **二**  改正法附則第十条第四項の規定による還付をすべきこととなった日の属する月の翌月一日から起算して二月を経過した後において、なお当該還付をすべき金額の全部を還付するに至らない場合
  <sup>suppl-5072-120/art-12/par-4/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-4/item-2</sup>
  Where, after two months have passed from the first day of the month following the month that includes the day on which the refund under the provisions of Article 10, paragraph (4) of the Supplementary Provisions of the Amending Act became due, all of the amount to be refunded has still not been refunded.
  <sup>machine translation, not official</sup>

**第五項**  前項の規定の適用を受けようとする同項に規定する支払者は、同項各号のいずれかに該当することとなった旨を記載した書面に、各人別の改正法附則第十条第四項の規定による還付をすべき金額及び当該金額のうちまだ還付をされていない部分の金額その他必要な事項を記載した明細書を添付して、これを前項の税務署長に提出しなければならない。
<sup>suppl-5072-120/art-12/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-5</sup>
A payer prescribed in the preceding paragraph that seeks to be subject to the provisions of that paragraph must submit to the district director referred to in the preceding paragraph a document stating that the payer has come to fall under any of the items of that paragraph, attaching a detailed statement stating, for each person, the amount to be refunded under the provisions of Article 10, paragraph (4) of the Supplementary Provisions of the Amending Act, the portion of that amount that has not yet been refunded, and other necessary matters.
<sup>machine translation, not official</sup>

**第六項**  改正法附則第十条第三項から第五項までの規定の適用がある場合における所得税法第二条第一項第四十五号の規定の適用については、同号中「第六章まで（源泉徴収）」とあるのは、「第六章まで（源泉徴収）及び所得税法等の一部を改正する法律（令和七年法律第十三号）附則第十条第三項から第五項まで（公的年金等に係る源泉徴収に関する経過措置）」とする。
<sup>suppl-5072-120/art-12/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-6</sup>
In the application of the provisions of Article 2, paragraph (1), item (xlv) of the Income Tax Act where the provisions of Article 10, paragraphs (3) through (5) of the Supplementary Provisions of the Amending Act apply, the phrase "through Chapter VI (Withholding)" in that item is deemed to be replaced with "through Chapter VI (Withholding) and Article 10, paragraphs (3) through (5) (Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)".
<sup>machine translation, not official</sup>

**第七項**  第三項から前項までに定めるもののほか、改正法附則第十条第三項から第五項までの規定の適用に関し必要な事項は、財務省令で定める。
<sup>suppl-5072-120/art-12/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-7</sup>
In addition to what is provided for in paragraph (3) through the preceding paragraph, matters necessary for the application of the provisions of Article 10, paragraphs (3) through (5) of the Supplementary Provisions of the Amending Act are specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5072-120/art-12/par-1: 新令第三百十九条の十二 → 所得税法施行令 第三百十九条の十二 (Article 319-12), art-319-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-12
- suppl-5072-120/art-12/par-1: 所得税法第二百三条の七 → 所得税法 第二百三条の七 (Article 203-7), art-203-7 — https://japanlaw.org/ja/income-tax-act/art-203-7 (e-Gov law ID 340AC0000000033)
- suppl-5072-120/art-12/par-2: 所得税法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/ja/income-tax-act/art-203-2 (e-Gov law ID 340AC0000000033)
- suppl-5072-120/art-12/par-2: この項 → 所得税法施行令 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-5072-120/art-12/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2
- suppl-5072-120/art-12/par-2/item-8: 前各号 → 所得税法施行令 附則第十二条第二項第一号 (Supplementary Provisions, Article 12, paragraph (2), item (i)), suppl-5072-120/art-12/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-1
- suppl-5072-120/art-12/par-2/item-8: 前各号 → 所得税法施行令 附則第十二条第二項第二号 (Supplementary Provisions, Article 12, paragraph (2), item (ii)), suppl-5072-120/art-12/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-2
- suppl-5072-120/art-12/par-2/item-8: 前各号 → 所得税法施行令 附則第十二条第二項第三号 (Supplementary Provisions, Article 12, paragraph (2), item (iii)), suppl-5072-120/art-12/par-2/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-3
- suppl-5072-120/art-12/par-2/item-8: 前各号 → 所得税法施行令 附則第十二条第二項第四号 (Supplementary Provisions, Article 12, paragraph (2), item (iv)), suppl-5072-120/art-12/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-4
- suppl-5072-120/art-12/par-2/item-8: 前各号 → 所得税法施行令 附則第十二条第二項第五号 (Supplementary Provisions, Article 12, paragraph (2), item (v)), suppl-5072-120/art-12/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-5
- suppl-5072-120/art-12/par-2/item-8: 前各号 → 所得税法施行令 附則第十二条第二項第六号 (Supplementary Provisions, Article 12, paragraph (2), item (vi)), suppl-5072-120/art-12/par-2/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-6
- suppl-5072-120/art-12/par-2/item-8: 前各号 → 所得税法施行令 附則第十二条第二項第七号 (Supplementary Provisions, Article 12, paragraph (2), item (vii)), suppl-5072-120/art-12/par-2/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-7
- suppl-5072-120/art-12/par-3: 次項 → 所得税法施行令 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-5072-120/art-12/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-4
- suppl-5072-120/art-12/par-3: 所得税法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/ja/income-tax-act/art-203-2 (e-Gov law ID 340AC0000000033)
- suppl-5072-120/art-12/par-4: 前項 → 所得税法施行令 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-5072-120/art-12/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-3
- suppl-5072-120/art-12/par-4: 所得税法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 (e-Gov law ID 340AC0000000033)
- suppl-5072-120/art-12/par-4: 同法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/income-tax-act/art-18/par-2 (e-Gov law ID 340AC0000000033)
- suppl-5072-120/art-12/par-4/item-1: 所得税法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/ja/income-tax-act/art-203-2 (e-Gov law ID 340AC0000000033)
- suppl-5072-120/art-12/par-5: 前項 → 所得税法施行令 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-5072-120/art-12/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-4
- suppl-5072-120/art-12/par-6: 所得税法第二条第一項第四十五号 → 所得税法 第二条第一項第四十五号 (Article 2, paragraph (1), item (xlv)), art-2/par-1/item-45 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-45 (e-Gov law ID 340AC0000000033)
- suppl-5072-120/art-12/par-7: 第三項から前項まで → 所得税法施行令 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-5072-120/art-12/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-3
- suppl-5072-120/art-12/par-7: 第三項から前項まで → 所得税法施行令 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-5072-120/art-12/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-4
- suppl-5072-120/art-12/par-7: 第三項から前項まで → 所得税法施行令 附則第十二条第五項 (Supplementary Provisions, Article 12, paragraph (5)), suppl-5072-120/art-12/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-5
- suppl-5072-120/art-12/par-7: 第三項から前項まで → 所得税法施行令 附則第十二条第六項 (Supplementary Provisions, Article 12, paragraph (6)), suppl-5072-120/art-12/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-6

## Cited by

9 provisions cite 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イ（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-1/par-1/item-1/sub-1
- 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-1/par-1/item-2
- 所得税法施行令 附則第十二条第二項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2
- 所得税法施行令 附則第十二条第二項第八号（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-2/item-8
- 所得税法施行令 附則第十二条第三項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-3
- 所得税法施行令 附則第十二条第四項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-4
- 所得税法施行令 附則第十二条第五項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-5
- 所得税法施行令 附則第十二条第七項（公的年金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-7
- 所得税法施行令 附則第十三条第一項第一号 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-13/par-1/item-1

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## 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-20261106T173921-137, 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-20261106T173921-137, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-138, 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-20261106T173921-138, 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