# 所得税法 / Income Tax Act — 附 則 (Supplementary Provisions)
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- 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: 附 則 (Supplementary Provisions) — address `suppl-4131-88`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-4131-88
- 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.
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## 附 則 平成一三年六月二九日法律第八八号
suppl-4131-88 · https://japanlaw.org/ja/income-tax-act/suppl-4131-88
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4131-88/art-1 · https://japanlaw.org/ja/income-tax-act/suppl-4131-88/art-1
**第一項** この法律は、平成十三年十月一日から施行する。
suppl-4131-88/art-1/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4131-88/art-1/par-1
This Act comes into effect on October 1, 2001.
machine translation, not official
### 第八条（所得税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Income Tax Act
caption: machine translation, not official
suppl-4131-88/art-8 · https://japanlaw.org/ja/income-tax-act/suppl-4131-88/art-8
**第一項** 前条の規定による改正後の所得税法（以下この条において「新所得税法」という。）の規定は、別段の定めがあるものを除くほか、平成十三年分以後の所得税について適用し、平成十二年分以前の所得税については、なお従前の例による。
suppl-4131-88/art-8/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-4131-88/art-8/par-1
Except as otherwise provided, the provisions of the Income Tax Act as amended by the provisions of the preceding Article (hereinafter referred to as "the New Income Tax Act" in this Article) apply to income tax for 2001 and subsequent years, and the provisions then in force continue to govern income tax for 2000 and prior years.
machine translation, not official
**第二項** 新所得税法第四編第二章第一節の規定及び新所得税法別表第二から別表第四までは、施行日以後に支払うべき新所得税法第百八十三条第一項に規定する給与等（以下この条及び附則第十四条において「給与等」という。）について適用し、施行日前に支払うべき給与等については、なお従前の例による。
suppl-4131-88/art-8/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-4131-88/art-8/par-2
The provisions of Part IV, Chapter II, Section 1 of the New Income Tax Act and Appended Tables II through IV of the New Income Tax Act apply to salary or other wages prescribed in Article 183, paragraph (1) of the New Income Tax Act (hereinafter referred to as "salary or other wages" in this Article and Article 14 of the Supplementary Provisions) that are payable on or after the effective date, and the provisions then in force continue to govern salary or other wages payable before the effective date.
machine translation, not official
**第三項** 新所得税法第百九十条の規定は、平成十三年中に支払うべき給与等でその最後に支払をする日が施行日以後であるものについて適用し、その最後に支払をする日が施行日前であるものについては、なお従前の例による。
suppl-4131-88/art-8/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-4131-88/art-8/par-3
The provisions of Article 190 of the New Income Tax Act apply to salary or other wages payable in 2001 for which the last day of payment falls on or after the effective date, and the provisions then in force continue to govern those for which the last day of payment falls before the effective date.
machine translation, not official
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## Cites
- suppl-4131-88/art-8/par-1: この条 → 所得税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4131-88/art-8 — https://japanlaw.org/ja/income-tax-act/suppl-4131-88/art-8
- suppl-4131-88/art-8/par-2: 新所得税法別表第二から別表第四まで → 所得税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/income-tax-act/appdx-2
- suppl-4131-88/art-8/par-2: 新所得税法別表第二から別表第四まで → 所得税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/income-tax-act/appdx-3
- suppl-4131-88/art-8/par-2: 新所得税法別表第二から別表第四まで → 所得税法 別表第四 (Appended Table 4), appdx-4 — https://japanlaw.org/ja/income-tax-act/appdx-4
- suppl-4131-88/art-8/par-2: 新所得税法第百八十三条第一項 → 所得税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act/art-183/par-1
- suppl-4131-88/art-8/par-2: この条 → 所得税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4131-88/art-8 — https://japanlaw.org/ja/income-tax-act/suppl-4131-88/art-8
- suppl-4131-88/art-8/par-3: 新所得税法第百九十条 → 所得税法 第百九十条 (Article 190), art-190 — https://japanlaw.org/ja/income-tax-act/art-190
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 所得税法 附則第八条第一項（所得税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4131-88/art-8/par-1
- 所得税法 附則第八条第二項（所得税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4131-88/art-8/par-2
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## 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-20260918T180319-087, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-021, 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