# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十六条 (Article 26) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/art-26. 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: 第二十六条 (Article 26)（非課税とされる資力喪失による譲渡所得） — address `art-26` - 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-26 - 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. --- ### 第二十六条（非課税とされる資力喪失による譲渡所得） — Capital Gains Resulting from Loss of Financial Means Treated as Nontaxable caption: machine translation, not official art-26 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-26 **第一項** 法第九条第一項第十号（非課税所得）に規定する政令で定める所得は、資力を喪失して債務を弁済することが著しく困難であり、かつ、国税通則法（昭和三十七年法律第六十六号）第二条第十号（定義）に規定する強制換価手続の執行が避けられないと認められる場合における資産の譲渡による所得で、その譲渡に係る対価が当該債務の弁済に充てられたものとする。 art-26/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-26/par-1 The income specified by Cabinet Order prescribed in Article 9, paragraph (1), item (x) (Nontaxable Income) of the Act is income from a transfer of assets in a case where, having lost financial means, it is extremely difficult for a person to repay debts and it is found that execution of a compulsory liquidation procedure prescribed in Article 2, item (x) (Definitions) of the Act on General Rules for National Taxes (Act No. 66 of 1962) is unavoidable, and the consideration for that transfer has been applied to the repayment of those debts. machine translation, not official --- ## Cites - art-26/par-1: 法第九条第一項第十号 → 所得税法 第九条第一項第十号 (Article 9, paragraph (1), item (x)), art-9/par-1/item-10 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-10 (e-Gov law ID 340AC0000000033) - art-26/par-1: 国税通則法（昭和三十七年法律第六十六号）第二条第十号 → 国税通則法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-10 (e-Gov law ID 337AC0000000066) --- ## 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-20261106T173921-008, 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