# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五条 (Article 5)

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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: 第五条 (Article 5)（固定資産の範囲） — address `art-5`
- 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-5
- 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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### 第五条（固定資産の範囲） — Scope of Fixed Assets
<sup>caption: machine translation, not official</sup>
<sup>art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-5</sup>

  **第一項**  法第二条第一項第十八号（定義）に規定する政令で定める資産は、棚卸資産、有価証券、資金決済に関する法律第二条第十四項（定義）に規定する暗号資産及び繰延資産以外の資産のうち次に掲げるものとする。
  <sup>art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-5/par-1</sup>
  Assets specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xviii) (Definitions) of the Act are, among assets other than Inventory, Securities, cryptoassets prescribed in Article 2, paragraph (14) (Definitions) of the Payment Services Act, and Deferred Assets, the following:
  <sup>machine translation, not official</sup>

    **一**  土地（土地の上に存する権利を含む。）
    <sup>art-5/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-5/par-1/item-1</sup>
    land (including rights existing on land);
    <sup>machine translation, not official</sup>

    **二**  次条各号に掲げる資産
    <sup>art-5/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-5/par-1/item-2</sup>
    assets listed in the items of the following Article;
    <sup>machine translation, not official</sup>

    **三**  電話加入権
    <sup>art-5/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-5/par-1/item-3</sup>
    telephone subscription rights;
    <sup>machine translation, not official</sup>

    **四**  前三号に掲げる資産に準ずるもの
    <sup>art-5/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-5/par-1/item-4</sup>
    anything equivalent to the assets listed in the preceding three items.
    <sup>machine translation, not official</sup>

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## Cites
- art-5/par-1: 法第二条第一項第十八号 → 所得税法 第二条第一項第十八号 (Article 2, paragraph (1), item (xviii)), art-2/par-1/item-18 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-18 (e-Gov law ID 340AC0000000033)
- art-5/par-1: 資金決済に関する法律第二条第十四項 → 資金決済に関する法律 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — https://japanlaw.org/en/payment-services-act/art-2/par-14 (e-Gov law ID 421AC0000000059)
- art-5/par-1/item-2: 次条 → 所得税法施行令 第六条 (Article 6), art-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6
- art-5/par-1/item-4: 前三号 → 所得税法施行令 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-5/par-1/item-1
- art-5/par-1/item-4: 前三号 → 所得税法施行令 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-5/par-1/item-2
- art-5/par-1/item-4: 前三号 → 所得税法施行令 第五条第一項第三号 (Article 5, paragraph (1), item (iii)), art-5/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-5/par-1/item-3

## Cited by

1 provision cites this one. No official source publishes this direction.

- 所得税法施行令 第五条第一項第四号（固定資産の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-5/par-1/item-4

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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-20261106T173921-002, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-003, 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