第五条（所得税法施行規則の一部改正に伴う経過措置）
Supplementary Provisions, Article 5Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Income Tax Act
The provisions of Article 81-16 of the Regulation for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 4, which are based on the provisions of Article 339-2, paragraph (6) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) prior to amendment by the provisions of Article 19 of the Cabinet Order on Arrangement of Relevant Cabinet Orders Incidental to Enforcement of the Act on Arrangement of Relevant Acts for the Development of Securities Markets through the Reform of Securities Settlement Systems, etc. (Cabinet Order No. 369 of 2007), which remains in force pursuant to the provisions of Article 17 of the Supplementary Provisions of that Cabinet Order, remain in force.
証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律の施行に伴う関係政令の整備等に関する政令（平成十九年政令第三百六十九号）附則第十七条の規定によりなおその効力を有するものとされる同令第十九条の規定による改正前の所得税法施行令（昭和四十年政令第九十六号）第三百三十九条の二第六項の規定に基づく第四条の規定による改正前の所得税法施行規則第八十一条の十六の規定は、なおその効力を有する。