# 所得税法 / Income Tax Act — 第十七条 (Supplementary Provisions, Article 17) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-17. 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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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: 第十七条 (Supplementary Provisions, Article 17)（過納税額の処理の特例に関する経過規定） — address `suppl-3401-33/art-17` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-17 - e-Gov law ID: 340AC0000000033 — 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. --- ### 第十七条（過納税額の処理の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on the Treatment of Overpaid Tax caption: machine translation, not official suppl-3401-33/art-17 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-17 **第一項** 施行日前に旧法第三十六条の三第一項（過納税額の処理の特例）の承認を受けた者については、同項の規定は、なおその効力を有する。この場合において、同項中「第三十八条又は第四十条」とあるのは、「所得税法（昭和四十年法律第三十三号）第百八十三条又は第百九十条」とする。 suppl-3401-33/art-17/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-17/par-1 For a person who received the approval referred to in Article 36-3, paragraph (1) (Special Provisions on the Treatment of Overpaid Tax) of the Former Act before the Effective Date, that paragraph remains in force. In this case, the phrase "Article 38 or Article 40" in that paragraph is deemed to be replaced with "Article 183 or Article 190 of the Income Tax Act (Act No. 33 of 1965)". machine translation, not official --- ## Cites - suppl-3401-33/art-17/par-1: 所得税法（昭和四十年法律第三十三号）第百八十三条 → 所得税法 第百八十三条 (Article 183), art-183 — https://japanlaw.org/ja/income-tax-act/art-183 - suppl-3401-33/art-17/par-1: 第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第三十三条第一項（政令への委任） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-33/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-045, translated 2026-09-18 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05