# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-13. 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: 第十三条 (Supplementary Provisions, Article 13) — address `suppl-5072-120/art-13` - 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-13 - 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. --- ### 第十三条 suppl-5072-120/art-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-13 **第一項** 改正法附則第十一条第一項の規定の適用がある場合には、次に定めるところによる。 suppl-5072-120/art-13/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-13/par-1 Where the provisions of Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act apply, the matters are as provided in the following items: machine translation, not official **一** 前条第三項から第七項までの規定の適用については、同条第三項中「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、「第二百三条の二」とあるのは「第二百三条の二及び東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号。次項第一号において「特別措置法」という。）第二十八条第一項」と、同条第四項中「、改正法」とあるのは「、改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、同項第一号中「第二百三条の二」とあるのは「第二百三条の二及び特別措置法第二十八条第一項」と、「所得税の額」とあるのは「金額」と、「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、同項第二号及び同条第五項中「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、同条第六項中「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」と、「附則第十条第三項から第五項まで（」とあるのは「附則第十一条第一項（公的年金等に係る源泉徴収に関する経過措置）の規定により読み替えて適用する同法附則第十条第三項から第五項まで（」と、同条第七項中「改正法」とあるのは「改正法附則第十一条第一項の規定により読み替えて適用する改正法」とする。 suppl-5072-120/art-13/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-13/par-1/item-1 For the application of the provisions of paragraphs (3) through (7) of the preceding Article, the phrase "the Amending Act" in paragraph (3) of that Article is deemed to be replaced with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act", the phrase "Article 203-2" in paragraph (3) of that Article with "Article 203-2 and Article 28, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011; hereinafter referred to as the "Special Measures Act" in item (i) of the following paragraph)", the phrase "the Amending Act" in paragraph (4) of that Article with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act", in paragraph (4), item (i) of that Article the phrase "Article 203-2" with "Article 203-2 and Article 28, paragraph (1) of the Special Measures Act", the phrase "amount of income tax" with "amount", and the phrase "the Amending Act" with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act", in paragraph (4), item (ii) of that Article and paragraph (5) of that Article the phrase "the Amending Act" with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act", in paragraph (6) of that Article the phrase "the Amending Act" with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act" and the phrase "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)" with "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) as applied by reading replaced pursuant to Article 11, paragraph (1) (Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages) of the Supplementary Provisions of that Act", and in paragraph (7) of that Article the phrase "the Amending Act" with "the Amending Act as applied by reading replaced pursuant to Article 11, paragraph (1) of the Supplementary Provisions of the Amending Act"; machine translation, not official **二** 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第六条第十五号の規定の適用については、同号中「第四節」とあるのは、「第四節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）附則第十一条第一項の規定により読み替えて適用する同法附則第十条第三項から第五項まで」とする。 suppl-5072-120/art-13/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-13/par-1/item-2 For the application of the provisions of Article 6, item (xv) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), the phrase "Section 4" in that item is deemed to be replaced with "Section 4 and Article 10, paragraphs (3) through (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025), as applied by reading replaced pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of that Act". machine translation, not official --- ## Cites - suppl-5072-120/art-13/par-1/item-1: 前条第三項から第七項まで → 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-13/par-1/item-1: 前条第三項から第七項まで → 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-13/par-1/item-1: 前条第三項から第七項まで → 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-13/par-1/item-1: 前条第三項から第七項まで → 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 - suppl-5072-120/art-13/par-1/item-1: 前条第三項から第七項まで → 所得税法施行令 附則第十二条第七項 (Supplementary Provisions, Article 12, paragraph (7)), suppl-5072-120/art-12/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-12/par-7 - suppl-5072-120/art-13/par-1/item-1: 次項第一号 → 所得税法施行令 附則第十二条第四項第一号 (Supplementary Provisions, Article 12, paragraph (4), item (i)), 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 - suppl-5072-120/art-13/par-1/item-1: 第二十八条第一項 → 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/reconstruction-funding-act/art-28/par-1 (e-Gov law ID 423AC0000000117) - suppl-5072-120/art-13/par-1/item-1: 同項第二号 → 所得税法施行令 附則第十二条第四項第二号 (Supplementary Provisions, Article 12, paragraph (4), item (ii)), 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 - suppl-5072-120/art-13/par-1/item-1: 附則第十一条第一項 → 所得税法施行令 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-5072-120/art-11/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5072-120/art-11/par-1 - suppl-5072-120/art-13/par-1/item-2: 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第六条第十五号 → 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第六条第一項第十五号 (Article 6, paragraph (1), item (xv)), art-6/par-1/item-15 — https://japanlaw.org/ja/reconstruction-funding-act/art-6/par-1/item-15 (e-Gov law ID 423AC0000000117) ## 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 --- ## 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-20261106T173921-138, 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