# 所得税法 / Income Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（退職所得に係る源泉徴収に関する経過措置） — address `suppl-3631-109/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-10 - 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. --- ### 第十条（退職所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding from Retirement Income caption: machine translation, not official suppl-3631-109/art-10 · https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-10 **第一項** 新所得税法第二百一条の規定及び新所得税法別表第六は、昭和六十四年一月一日以後に支払うべき新所得税法第百九十九条に規定する退職手当等（以下この条において「退職手当等」という。）について適用し、同日前に支払うべき退職手当等については、なお従前の例による。 suppl-3631-109/art-10/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-10/par-1 The provisions of Article 201 of the New Income Tax Act and Appended Table VI of the New Income Tax Act apply to severance pay or other such compensation prescribed in Article 199 of the New Income Tax Act (hereinafter referred to as "severance pay or other such compensation" in this Article) which is to be paid on or after January 1, 1989, and the provisions then in force continue to govern severance pay or other such compensation which is to be paid before that date. machine translation, not official --- ## Cites - suppl-3631-109/art-10/par-1: 新所得税法第二百一条 → 所得税法 第二百一条 (Article 201), art-201 — https://japanlaw.org/ja/income-tax-act/art-201 - suppl-3631-109/art-10/par-1: 新所得税法別表第六 → 所得税法 別表第六 (Appended Table 6), appdx-6 — https://japanlaw.org/ja/income-tax-act/appdx-6 - suppl-3631-109/art-10/par-1: 新所得税法第百九十九条 → 所得税法 第百九十九条 (Article 199), art-199 — https://japanlaw.org/ja/income-tax-act/art-199 - suppl-3631-109/art-10/par-1: この条 → 所得税法 附則第十条 (Supplementary Provisions, Article 10), suppl-3631-109/art-10 — https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-10 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法 附則第一条第一項第一号イ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-1/par-1/item-1/sub-1 - 所得税法 附則第十条第一項（退職所得に係る源泉徴収に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-10/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-20260918T180319-076, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-077, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05