# 所得税法 / Income Tax Act — 第三十一条 (Supplementary Provisions, Article 31) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-31. 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: 第三十一条 (Supplementary Provisions, Article 31)（給与等の支払をする事務所の開設等の届出に関する経過規定） — address `suppl-3401-33/art-31` - 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-31 - 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. --- ### 第三十一条（給与等の支払をする事務所の開設等の届出に関する経過規定） — Transitional Provisions Concerning Notification of the Opening of an Office Paying Salary or Other Wages and Similar Events caption: machine translation, not official suppl-3401-33/art-31 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-31 **第一項** 新法第二百三十条（給与等の支払をする事務所の開設等の届出）の規定は、施行日以後に同条に規定する事務所、事業所その他これらに準ずるものを設け、又はこれらを移転し若しくは廃止した場合について適用し、同日前に旧法第六十条（給与支払者の申告）の規定による申告をすべきこととなつた場合については、なお従前の例による。 suppl-3401-33/art-31/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-31/par-1 Article 230 (Notification of the Opening of an Office Paying Salary or Other Wages and Similar Events) of the New Act applies where an office, place of business, or other equivalent facility prescribed in that Article is established, relocated, or closed on or after the Effective Date, and the provisions then in force continue to govern where a report under Article 60 (Reports by Payers of Salary) of the Former Act became required before that date. machine translation, not official --- ## Cites - suppl-3401-33/art-31/par-1: 新法第二百三十条 → 所得税法 第二百三十条 (Article 230), art-230 — https://japanlaw.org/ja/income-tax-act/art-230 ## 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-20260918T180319-046, 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