# 所得税法 / Income Tax Act — 第十八条 (Supplementary Provisions, Article 18) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-18. 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: 第十八条 (Supplementary Provisions, Article 18)（不徴収税額の支払金額からの控除及び支払請求等に関する経過規定） — address `suppl-3421-20/art-18` - 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-18 - 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. --- ### 第十八条（不徴収税額の支払金額からの控除及び支払請求等に関する経過規定） — Transitional Provisions Concerning Deduction of Uncollected Tax from Payment Amounts and Claims for Payment, etc. caption: machine translation, not official suppl-3421-20/art-18 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-18 **第一項** 新法第二百二十二条（不徴収税額の支払金額からの控除及び支払請求等）の規定は、施行日以後に新法第二百二十一条（源泉徴収に係る所得税の徴収）の規定による徴収をされ又は新法第二百二十二条に規定する納付をした場合について適用し、同日前に当該徴収をされ又は当該納付をした場合については、なお従前の例による。 suppl-3421-20/art-18/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3421-20/art-18/par-1 The provisions of Article 222 (Deduction of Uncollected Tax from Payment Amounts and Claims for Payment, etc.) of the New Act apply in the case where tax is collected under the provisions of Article 221 (Collection of Income Tax Subject to Withholding) of the New Act, or the payment prescribed in Article 222 of the New Act is made, on or after the Effective Date, and the provisions then in force continue to govern the case where such collection or such payment was made before that date. machine translation, not official --- ## Cites - suppl-3421-20/art-18/par-1: 新法第二百二十二条 → 所得税法 第二百二十二条 (Article 222), art-222 — https://japanlaw.org/ja/income-tax-act/art-222 - suppl-3421-20/art-18/par-1: 新法第二百二十一条 → 所得税法 第二百二十一条 (Article 221), art-221 — https://japanlaw.org/ja/income-tax-act/art-221 --- ## 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-20260918T180319-051, 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