# 所得税法 / Income Tax Act — 第十七条 (Supplementary Provisions, Article 17) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-17. 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: 第十七条 (Supplementary Provisions, Article 17)（源泉徴収に係る所得税の納期の特例に関する経過規定） — address `suppl-3421-20/art-17` - 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-17 - 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. --- ### 第十七条（源泉徴収に係る所得税の納期の特例に関する経過規定） — Transitional Provisions Concerning Special Provisions on the Payment Deadline for Withheld Income Tax caption: machine translation, not official suppl-3421-20/art-17 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-17 **第一項** 新法第二百十六条（源泉徴収に係る所得税の納期の特例）の規定は、昭和四十二年七月一日以後に徴収した同条に規定する所得税の額を納付する場合について適用し、同日前に徴収した当該所得税の額については、なお従前の例による。 suppl-3421-20/art-17/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-17/par-1 The provisions of Article 216 (Special Provisions on the Payment Deadline for Income Tax Subject to Withholding) of the New Act apply in the case where the amount of income tax prescribed in that Article that was collected on or after July 1, 1967 is paid, and the provisions then in force continue to govern the amount of such income tax collected before that date. machine translation, not official **第二項** 昭和四十二年七月一日前にした旧法第二百十六条（源泉徴収に係る所得税の納期の特例）の承認で同日において効力を有するもの及び同日前に提出した旧法第二百十七条第一項（納期の特例に関する承認の申請等）の申請書は、それぞれ新法第二百十六条の承認及び新法第二百十七条第一項（納期の特例に関する承認の申請等）の申請書とみなす。 suppl-3421-20/art-17/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-17/par-2 An approval under Article 216 (Special Provisions on the Payment Deadline for Income Tax Subject to Withholding) of the Former Act given before July 1, 1967 that remains in effect on that date and a written application under Article 217, paragraph (1) (Application for Approval Concerning Special Provisions on the Payment Deadline, etc.) of the Former Act submitted before that date are deemed to be an approval under Article 216 of the New Act and a written application under Article 217, paragraph (1) (Application for Approval Concerning Special Provisions on the Payment Deadline, etc.) of the New Act, respectively. machine translation, not official --- ## Cites - suppl-3421-20/art-17/par-1: 新法第二百十六条 → 所得税法 第二百十六条 (Article 216), art-216 — https://japanlaw.org/ja/income-tax-act/art-216 - suppl-3421-20/art-17/par-2: 新法第二百十六条 → 所得税法 第二百十六条 (Article 216), art-216 — https://japanlaw.org/ja/income-tax-act/art-216 - suppl-3421-20/art-17/par-2: 新法第二百十七条第一項 → 所得税法 第二百十七条第一項 (Article 217, paragraph (1)), art-217/par-1 — https://japanlaw.org/ja/income-tax-act/art-217/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-20260918T180319-050, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T182609-001, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T182609-002, 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