# 所得税法 / Income Tax Act — 第二十一条 (Supplementary Provisions, Article 21) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-21. 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: 第二十一条 (Supplementary Provisions, Article 21)（更正の請求に関する経過規定） — address `suppl-3401-33/art-21` - 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-21 - 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. --- ### 第二十一条（更正の請求に関する経過規定） — Transitional Provisions Concerning Requests for Reassessment caption: machine translation, not official suppl-3401-33/art-21 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-21 **第一項** 新法第百五十三条（前年分の所得税額等の更正等に伴う更正の請求の特例）（新法第百六十七条（非居住者に対する準用）において準用する場合を含む。）の規定は、個人が施行日以後に新法第百五十三条各号に掲げる場合に該当することとなる場合について適用する。 suppl-3401-33/art-21/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-21/par-1 Article 153 (Special Provisions on Requests for Reassessment Accompanying Reassessment of a Previous Year's Income Tax and Similar Actions) (including as applied mutatis mutandis pursuant to Article 167 (Application Mutatis Mutandis to Nonresidents) of the New Act) of the New Act applies where an individual comes to fall under any of the cases set forth in the items of Article 153 of the New Act on or after the Effective Date. machine translation, not official --- ## Cites - suppl-3401-33/art-21/par-1: 新法第百五十三条 → 所得税法 第百五十三条 (Article 153), art-153 — https://japanlaw.org/ja/income-tax-act/art-153 - suppl-3401-33/art-21/par-1: 新法第百六十七条 → 所得税法 第百六十七条 (Article 167), art-167 — https://japanlaw.org/ja/income-tax-act/art-167 ## 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