# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第十二条 (Supplementary Provisions, Article 12)
- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": 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: 第十二条 (Supplementary Provisions, Article 12)（給与所得に係る源泉徴収に関する経過措置） — address `suppl-3541-15/art-12`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-12
- Every provision below carries its address and both URLs 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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### 第十二条（給与所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding at the Source on Employment Income
caption: machine translation, not official
suppl-3541-15/art-12 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-12 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-12
**第一項** 新法第二十九条の三の規定は、施行日以後に支払うべき同条に規定する恩給について適用し、施行日前に支払うべき当該恩給については、なお従前の例による。
suppl-3541-15/art-12/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-12/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-12/par-1
The provisions of Article 29-3 of the New Act apply to pensions prescribed in that Article that are to be paid on or after the Effective Date, and with regard to such pensions that were to be paid before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第二項** 新法第四十一条の十四第二項の規定により読み替えられた所得税法第百九十条の規定は、その年最後に同条に規定する給与等の支払をする日が施行日以後である場合について適用し、その年最後に同条に規定する給与等の支払をする日が施行日前である場合については、なお従前の例による。
suppl-3541-15/art-12/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-12/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-12/par-2
The provisions of Article 190 of the Income Tax Act, as read with the replacement of terms pursuant to the provisions of Article 41-14, paragraph (2) of the New Act, apply in the case where the last day in the year on which salary, etc. prescribed in that Article is paid falls on or after the Effective Date, and with regard to the case where the last day in the year on which salary, etc. prescribed in that Article is paid falls before the Effective Date, the provisions then in force continue to govern.
machine translation, not official
**第三項** 新法第四十一条の十四第二項の規定により読み替えられた所得税法第百九十四条第一項の規定は、施行日以後に提出する同条第四項に規定する給与所得者の扶養控除等申告書について適用する。
suppl-3541-15/art-12/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-3541-15/art-12/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-3541-15/art-12/par-3
The provisions of Article 194, paragraph (1) of the Income Tax Act, as read with the replacement of terms pursuant to the provisions of Article 41-14, paragraph (2) of the New Act, apply to salary income earners' returns for deduction for Dependents, etc. prescribed in paragraph (4) of that Article that are submitted on or after the Effective Date.
machine translation, not official
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## Cites
- suppl-3541-15/art-12/par-2: 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 · https://japanlaw.org/l/340AC0000000033/art-190
- suppl-3541-15/art-12/par-3: 所得税法第百九十四条第一項 → 所得税法 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/ja/income-tax-act/art-194/par-1 · https://japanlaw.org/l/340AC0000000033/art-194/par-1
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-306, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07