# 所得税法 / Income Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（公的年金等に係る源泉徴収に関する経過措置） — address `suppl-5021-8/art-9` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-9 - 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. --- ### 第九条（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-5021-8/art-9 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-9 **第一項** 新所得税法第二百三条の三（新所得税法の寡婦及びひとり親に係る部分に限る。）の規定は、令和三年一月一日以後に支払うべき公的年金等について適用し、同日前に支払うべき公的年金等（旧租税特別措置法第四十一条の十七第二項の規定により読み替えて適用される旧所得税法第二百三条の三の公的年金等を含む。）については、なお従前の例による。 suppl-5021-8/art-9/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-9/par-1 The provisions of Article 203-3 of the New Income Tax Act (limited to the parts concerning a widow under the New Income Tax Act and a single parent) apply to public pensions or retirement packages payable on or after January 1, 2021, and the provisions then in force continue to govern public pensions or retirement packages payable before that date (including public pensions or retirement packages referred to in Article 203-3 of the Former Income Tax Act as applied with the replacement of terms pursuant to the provisions of Article 41-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation). machine translation, not official **第二項** 新所得税法第二百三条の六（新所得税法の寡婦及びひとり親に係る部分に限る。）の規定は、令和三年一月一日以後に支払を受けるべき公的年金等について提出する同条第十一項に規定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し、同日前に支払を受けるべき公的年金等について提出した旧所得税法第二百三条の六第十一項に規定する公的年金等の受給者の扶養親族等申告書（旧租税特別措置法第四十一条の十七第二項の規定により読み替えて適用される旧所得税法第二百三条の六第十一項に規定する公的年金等の受給者の扶養親族等申告書を含む。）については、なお従前の例による。 suppl-5021-8/art-9/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-9/par-2 The provisions of Article 203-6 of the New Income Tax Act (limited to the parts concerning a widow under the New Income Tax Act and a single parent) apply to a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in paragraph (11) of that Article that is submitted with respect to public pensions or retirement packages to be received on or after January 1, 2021, and the provisions then in force continue to govern a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (11) of the Former Income Tax Act (including a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (11) of the Former Income Tax Act as applied with the replacement of terms pursuant to the provisions of Article 41-17, paragraph (2) of the Former Act on Special Measures Concerning Taxation) that was submitted with respect to public pensions or retirement packages to be received before that date. machine translation, not official **第三項** 新所得税法第二百三条の六（控除対象扶養親族に係る部分に限る。）の規定は、令和五年一月一日以後に支払を受けるべき公的年金等について提出する所得税法第二百三条の六第八項に規定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し、同日前に支払を受けるべき公的年金等について提出した当該公的年金等の受給者の扶養親族等申告書については、なお従前の例による。 suppl-5021-8/art-9/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-9/par-3 The provisions of Article 203-6 of the New Income Tax Act (limited to the parts concerning claimable dependents) apply to a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (8) of the Income Tax Act that is submitted with respect to public pensions or retirement packages to be received on or after January 1, 2023, and the provisions then in force continue to govern such a return for Dependents, etc. by a recipient of a public pension or retirement package that was submitted with respect to public pensions or retirement packages to be received before that date. machine translation, not official --- ## Cites - suppl-5021-8/art-9/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-5021-8/art-9/par-2: 新所得税法第二百三条の六 → 所得税法 第二百三条の六 (Article 203-6), art-203-6 — https://japanlaw.org/ja/income-tax-act/art-203-6 - suppl-5021-8/art-9/par-2: 同条第十一項 → 所得税法 第二百三条の六第八項 (Article 203-6, paragraph (8)), art-203-6/par-8 — https://japanlaw.org/ja/income-tax-act/art-203-6/par-8 - suppl-5021-8/art-9/par-3: 新所得税法第二百三条の六 → 所得税法 第二百三条の六 (Article 203-6), art-203-6 — https://japanlaw.org/ja/income-tax-act/art-203-6 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法 附則第一条第一項第二号イ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-1/par-1/item-2/sub-1 - 所得税法 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-1/par-1/item-6 - 所得税法 附則第三条第一項（控除対象扶養親族の定義及び扶養控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-3/par-1 - 所得税法 附則第六条第一項（寡婦（寡夫）控除に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-5021-8/art-6/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-20260918T180319-129, 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