# 所得税法 / Income Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（退職所得に係る源泉徴収に関する経過規定） — address `suppl-3421-20/art-15` - 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-15 - 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. --- ### 第十五条（退職所得に係る源泉徴収に関する経過規定） — Transitional Provisions Concerning Withholding on Retirement Income caption: machine translation, not official suppl-3421-20/art-15 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-15 **第一項** 附則第三条第一項（昭和四十二年分の所得税の所得控除及び税額の計算に係る特例）の規定により読み替えられた新法第二百一条（退職所得に係る源泉徴収税額）の規定並びに附則別表第六及び新法別表第八の附表は、昭和四十二年中に支払うべき新法第百九十九条（退職所得に係る源泉徴収義務）に規定する退職手当等（以下「退職手当等」という。）で施行日以後に支払われるものについて適用し、同年中に支払うべき退職手当等で同日前に支払われたものについては、なお従前の例による。 suppl-3421-20/art-15/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-15/par-1 The provisions of Article 201 (Amount of Tax Withheld from Retirement Income) of the New Act as replaced pursuant to Article 3, paragraph (1) (Special Provisions on the Calculation of Income Deductions and Tax Amounts for Income Tax for 1967) of the Supplementary Provisions, and Appended Table VI of the Supplementary Provisions and the table attached to Appended Table VIII of the New Act, apply to severance pay or other such compensation prescribed in Article 199 (Obligation to Withhold Taxes from Retirement Income) of the New Act (hereinafter referred to as "severance pay or other such compensation") that is to be paid in 1967 and is paid on or after the Effective Date, and the provisions then in force continue to govern severance pay or other such compensation to be paid in that year that was paid before that date. machine translation, not official --- ## Cites - suppl-3421-20/art-15/par-1: 附則第三条第一項 → 所得税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3421-20/art-3/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-3/par-1 - suppl-3421-20/art-15/par-1: 新法第二百一条 → 所得税法 第二百一条 (Article 201), art-201 — https://japanlaw.org/ja/income-tax-act/art-201 - suppl-3421-20/art-15/par-1: 附則別表第六 → 所得税法 附則別表第六 (Supplementary Provisions, Appended Table 6), suppl-3421-20/appdx-6 — https://japanlaw.org/ja/income-tax-act/suppl-3421-20/appdx-6 - suppl-3421-20/art-15/par-1: 新法第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act/art-199 --- ## 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