# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百六十五条 (Article 265)

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- 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: 第二百六十五条 (Article 265)（延払条件付譲渡に係る要件） — address `art-265`
- 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-265
- 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.

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### 第二百六十五条（延払条件付譲渡に係る要件） — Requirements Pertaining to Transfers on Deferred Payment Terms
<sup>caption: machine translation, not official</sup>
<sup>art-265 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-265</sup>

      **第一項**  法第百三十二条第三項第三号（延払条件付譲渡の要件）に規定する政令で定める要件は、当該契約において定められているその譲渡の目的物の引渡しの期日までに支払の期日の到来する賦払金の額の合計額がその譲渡の対価の額の三分の二以下となつていることとする。
      <sup>art-265/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-265/par-1</sup>
      The requirements specified by Cabinet Order prescribed in Article 132, paragraph (3), item (iii) (Requirements for Transfers on Deferred Payment Terms) of the Act are that the sum of the amounts of the installments for which the due dates for payment arrive by the date for delivery of the subject matter of the transfer specified in the contract is two-thirds or less of the amount of the consideration for the transfer.
      <sup>machine translation, not official</sup>

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## Cites
- art-265/par-1: 法第百三十二条第三項第三号 → 所得税法 第百三十二条第三項第三号 (Article 132, paragraph (3), item (iii)), art-132/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-132/par-3/item-3 (e-Gov law ID 340AC0000000033)

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## 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-20261106T173921-068, 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-20261106T173921-068, 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