# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第百五十九条 (Article 159)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-159. 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: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第百五十九条 (Article 159)（労働協約が失効した場合の処理） — address `art-159`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-159
- e-Gov law ID: 340CO0000000096 — 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.

---

### 第百五十九条（労働協約が失効した場合の処理） — Treatment Where a Collective Agreement Has Lapsed
<sup>caption: machine translation, not official</sup>
<sup>art-159 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-159</sup>

        **第一項**  退職給与の支給に関する労働協約の効力が消滅した後新たな退職給与の支給に関する労働協約が結ばれていない場合には、その効力の消滅した後六月は、当該従前の労働協約がなお有効に存続するものとみなして、法第五十四条（退職給与引当金）及び第百五十三条から前条までの規定を適用する。
        <sup>art-159/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-159/par-1</sup>
        Where, after the effect of a collective agreement on the payment of severance packages has ceased, no new collective agreement on the payment of severance packages has been concluded, the provisions of Article 54 (Reserves for Severance Packages) of the Act and of Article 153 through the preceding Article apply for six months after the effect ceased, deeming that former collective agreement to remain in effect.
        <sup>machine translation, not official</sup>

---

## Cites
- art-159/par-1: 法第五十四条 → 所得税法 第五十四条 (Article 54), art-54 — https://japanlaw.org/en/income-tax-act/art-54 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十三条 (Article 153), art-153 — https://japanlaw.org/en/income-tax-act/art-153 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十三条の二 (Article 153-2), art-153-2 — https://japanlaw.org/en/income-tax-act/art-153-2 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十三条の三 (Article 153-3), art-153-3 — https://japanlaw.org/en/income-tax-act/art-153-3 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十三条の四 (Article 153-4), art-153-4 — https://japanlaw.org/en/income-tax-act/art-153-4 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十三条の五 (Article 153-5), art-153-5 — https://japanlaw.org/en/income-tax-act/art-153-5 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十三条の六 (Article 153-6), art-153-6 — https://japanlaw.org/en/income-tax-act/art-153-6 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十四条 (Article 154), art-154 — https://japanlaw.org/en/income-tax-act/art-154 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十五条 (Article 155), art-155 — https://japanlaw.org/en/income-tax-act/art-155 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十六条 (Article 156), art-156 — https://japanlaw.org/en/income-tax-act/art-156 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十七条 (Article 157), art-157 — https://japanlaw.org/en/income-tax-act/art-157 (e-Gov law ID 340AC0000000033)
- art-159/par-1: 第百五十三条から前条まで → 所得税法 第百五十八条 (Article 158), art-158 — https://japanlaw.org/en/income-tax-act/art-158 (e-Gov law ID 340AC0000000033)

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-041, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-041, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06