# 所得税法 / Income Tax Act — 第二十三条 (Supplementary Provisions, Article 23) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-23. 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: 第二十三条 (Supplementary Provisions, Article 23)（非居住者に対する分離課税に係る所得税及び外国法人に係る所得税に関する経過規定） — address `suppl-3401-33/art-23` - 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-23 - 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. --- ### 第二十三条（非居住者に対する分離課税に係る所得税及び外国法人に係る所得税に関する経過規定） — Transitional Provisions Concerning Income Tax under Separate Taxation of Nonresidents and Income Tax on Foreign Corporations caption: machine translation, not official suppl-3401-33/art-23 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-23 **第一項** 新法第百六十九条（分離課税に係る所得税の課税標準）及び第百七十八条（外国法人に係る所得税の課税標準）の規定は、非居住者又は外国法人が施行日以後に支払を受けるべきこれらの規定に規定する国内源泉所得について適用し、同日前に支払を受けるべき当該国内源泉所得については、なお従前の例による。 suppl-3401-33/art-23/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-23/par-1 Article 169 (Income Tax Base for Separate Taxation) and Article 178 (Tax Base for a Foreign Corporation's Income Taxes) of the New Act apply to domestic source income prescribed in those provisions which a Nonresident or Foreign Corporation is to receive on or after the Effective Date, and the provisions then in force continue to govern such domestic source income which is to be received before that date. machine translation, not official --- ## Cites - suppl-3401-33/art-23/par-1: 新法第百六十九条 → 所得税法 第百六十九条 (Article 169), art-169 — https://japanlaw.org/ja/income-tax-act/art-169 - suppl-3401-33/art-23/par-1: 第百七十八条 → 所得税法 第百七十八条 (Article 178), art-178 — https://japanlaw.org/ja/income-tax-act/art-178 ## 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 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-016, 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