# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4189-18/art-8. 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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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: 第八条 (Supplementary Provisions, Article 8)（給与等の源泉徴収票に関する経過措置） — address `suppl-4189-18/art-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4189-18/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-8 - Every provision below carries its address and both URLs 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. --- ### 第八条（給与等の源泉徴収票に関する経過措置） — Transitional Measures Regarding Withholding Receipts for Salaries or Other Wages caption: machine translation, not official suppl-4189-18/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4189-18/art-8 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-8 **第一項** 新規則第九十三条第一項（給与等の源泉徴収票）の規定は、平成十九年以後の各年において支払の確定した新法第二百二十六条第一項（源泉徴収票）に規定する給与等について同項の規定により提出し、又は同項若しくは同条第四項ただし書の規定により交付する同条第一項に規定する源泉徴収票について適用し、平成十八年以前の各年において支払の確定した旧法第二百二十六条第一項（源泉徴収票）に規定する給与等について同項の規定により提出し、又は交付する同項に規定する源泉徴収票については、なお従前の例による。 suppl-4189-18/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4189-18/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-8/par-1 The provisions of Article 93, paragraph (1) (Withholding Receipt for a salary or other wage) of the New Regulation apply to the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the New Act that is submitted pursuant to that paragraph, or delivered pursuant to that paragraph or the proviso to paragraph (4) of that Article, with respect to the salary or other wage prescribed in Article 226, paragraph (1) of the New Act for which payment was finalized in each year from 2007 on, and the provisions then in force continue to govern the Withholding receipt prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Former Act that is submitted or delivered pursuant to that paragraph with respect to the salary or other wage prescribed in that paragraph for which payment was finalized in each year in 2006 or earlier. machine translation, not official **第二項** 新規則第九十三条第四項の規定は、平成十九年一月一日以後に交付する同項の源泉徴収票について適用する。 suppl-4189-18/art-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4189-18/art-8/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-8/par-2 The provisions of Article 93, paragraph (4) of the New Regulation apply to the Withholding receipt set forth in that paragraph that is delivered on or after January 1, 2007. machine translation, not official --- ## Cites - suppl-4189-18/art-8/par-1: 新規則第九十三条第一項 → 所得税法施行規則 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-1 · https://japanlaw.org/l/340M50000040011/art-93/par-1 - suppl-4189-18/art-8/par-2: 新規則第九十三条第四項 → 所得税法施行規則 第九十三条第四項 (Article 93, paragraph (4)), art-93/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-93/par-4 · https://japanlaw.org/l/340M50000040011/art-93/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4189-18/art-1/par-1/item-2 · https://japanlaw.org/l/340M50000040011/suppl-4189-18/art-1/par-1/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-094, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-095, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27