# 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-5069-14/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、退職手当等又は公的年金等の支払明細書に関する経過措置） — address `suppl-5069-14/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-5069-14/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-5069-14/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、退職手当等又は公的年金等の支払明細書に関する経過措置） — Transitional Measures Regarding Payment Slips for Salaries or Other Wages, Severance Pay or Other Such Compensation, or Public Pensions or Retirement Packages caption: machine translation, not official suppl-5069-14/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-8 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-8 **第一項** 新規則第百条第一項の規定は、令和六年六月一日以後に支払う所得税法第百八十三条第一項に規定する給与等について適用し、同日前に支払う同項に規定する給与等については、なお従前の例による。 suppl-5069-14/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-8/par-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-8/par-1 The provisions of Article 100, paragraph (1) of the New Regulation apply to salary or other wage prescribed in Article 183, paragraph (1) of the Income Tax Act that is paid on or after June 1, 2024, and the provisions then in force continue to govern salary or other wage prescribed in that paragraph that is paid before that date. machine translation, not official --- ## Cites - suppl-5069-14/art-8/par-1: 新規則第百条第一項 → 所得税法施行規則 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-100/par-1 · https://japanlaw.org/l/340M50000040011/art-100/par-1 - suppl-5069-14/art-8/par-1: 所得税法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act/art-183/par-1 · https://japanlaw.org/l/340AC0000000033/art-183/par-1 ## 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一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-5069-14/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-5069-14/art-1/par-1/item-1 --- ## 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 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-125, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-126, 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