# 所得税法 / Income Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（非居住者に対する所得税の課税標準等に関する経過規定） — address `suppl-3421-20/art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-13 - 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. --- ### 第十三条（非居住者に対する所得税の課税標準等に関する経過規定） — Transitional Provisions Concerning the Tax Base and Related Matters for Income Tax on Nonresidents caption: machine translation, not official suppl-3421-20/art-13 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-13 **第一項** 新法第百六十九条第三号（分離課税に係る所得税の課税標準）及び第二百十三条第一項第一号（非居住者の所得に係る源泉徴収税額）の規定は、昭和四十二年八月一日以後に支払うべきこれらの規定に規定する賞金について適用し、同日前に支払うべき当該賞金については、なお従前の例による。 suppl-3421-20/art-13/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-13/par-1 The provisions of Article 169, item (iii) (Income Tax Base for Separate Taxation) and Article 213, paragraph (1), item (i) (Amount of Taxes Withheld from the Income of Nonresidents) of the New Act apply to prize money prescribed in those provisions that is to be paid on or after August 1, 1967, and the provisions then in force continue to govern such prize money that was to be paid before that date. machine translation, not official --- ## Cites - suppl-3421-20/art-13/par-1: 新法第百六十九条第三号 → 所得税法 第百六十九条第一項第三号 (Article 169, paragraph (1), item (iii)), art-169/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-169/par-1/item-3 - suppl-3421-20/art-13/par-1: 第二百十三条第一項第一号 → 所得税法 第二百十三条第一項第一号 (Article 213, paragraph (1), item (i)), art-213/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-213/par-1/item-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-20260918T180319-050, 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