# 所得税法 / Income Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（公的年金等に係る源泉徴収に関する経過措置） — address `suppl-3631-109/art-11` - 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-11 - 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. --- ### 第十一条（公的年金等に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding from Public Pensions or Retirement Packages caption: machine translation, not official suppl-3631-109/art-11 · https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-11 **第一項** 新所得税法第二百三条の三の規定は、昭和六十四年一月一日以後に支払うべき新所得税法第二百三条の二に規定する公的年金等（以下この項において「公的年金等」という。）について適用し、同日前に支払うべき公的年金等については、なお従前の例による。 suppl-3631-109/art-11/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-11/par-1 The provisions of Article 203-3 of the New Income Tax Act apply to public pensions or retirement packages prescribed in Article 203-2 of the New Income Tax Act (hereinafter referred to as "public pensions or retirement packages" in this paragraph) which are to be paid on or after January 1, 1989, and the provisions then in force continue to govern public pensions or retirement packages which are to be paid before that date. machine translation, not official **第二項** 新所得税法第二百三条の五第一項の規定は、昭和六十四年一月一日以後に提出する公的年金等の受給者の扶養親族等申告書について適用する。 suppl-3631-109/art-11/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-11/par-2 The provisions of Article 203-5, paragraph (1) of the New Income Tax Act apply to returns for Dependents, etc. by recipients of public pensions or retirement packages which are submitted on or after January 1, 1989. machine translation, not official --- ## Cites - suppl-3631-109/art-11/par-1: 新所得税法第二百三条の三 → 所得税法 第二百三条の三 (Article 203-3), art-203-3 — https://japanlaw.org/ja/income-tax-act/art-203-3 - suppl-3631-109/art-11/par-1: 新所得税法第二百三条の二 → 所得税法 第二百三条の二 (Article 203-2), art-203-2 — https://japanlaw.org/ja/income-tax-act/art-203-2 - suppl-3631-109/art-11/par-1: この項 → 所得税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3631-109/art-11/par-1 — https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-11/par-1 - suppl-3631-109/art-11/par-2: 新所得税法第二百三条の五第一項 → 所得税法 第二百三条の六第一項 (Article 203-6, paragraph (1)), art-203-6/par-1 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-1 ## 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 附則第十一条第一項（公的年金等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-11/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-20260918T180319-077, 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