# Article 266, paragraph (3), item (i), its wordings — Order for Enforcement of the Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/history/art-266/par-3/item-1. 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.

How the wording of Article 266, paragraph (3), item (i) (第二百六十六条第三項第一号) changed with each amendment, and how it will change.

- Law: Order for Enforcement of the Income Tax Act (所得税法施行令) — https://japanlaw.org/en/income-tax-act-enforcement-order
- Provision: Article 266, paragraph (3), item (i) (第二百六十六条第三項第一号) — https://japanlaw.org/en/income-tax-act-enforcement-order/art-266/par-3/item-1 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-order/art-266/par-3/item-1)
- The law's amendments: https://japanlaw.org/en/income-tax-act-enforcement-order/amendments
- 2 wordings, oldest first.

## 1. Before Cabinet Order No. 93 of 2026

- State: In force

Japanese:

> その年分の譲渡所得の金額のうちに法第三十三条第三項第一号に掲げる所得に係る部分と同項第二号に掲げる所得に係る部分とがあるときは、それぞれにつき第一項第二号又は前項第二号の規定を適用して控除すべき金額を計算する。

English (Machine translation, not official):

> if the amount of capital gains for that year includes both a portion pertaining to income listed in Article 33, paragraph (3), item (i) of the Act and a portion pertaining to income listed in item (ii) of that paragraph, the amount to be deducted is calculated for each of them by applying the provisions of paragraph (1), item (ii) or item (ii) of the preceding paragraph;

## 2. Date not yet set — Cabinet Order No. 93 of 2026

- State: Not yet in force
- Takes effect: Date not yet set
- The amendment: Reworded (Cabinet Order No. 93 of 2026) — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093

Japanese:

> その年分の譲渡所得の金額のうちに法第三十三条第三項第一号又は第三号に掲げる所得に係る部分と同項第二号に掲げる所得に係る部分とがあるときは、それぞれにつき第一項第二号又は前項第二号の規定を適用して控除すべき金額を計算する。

English (Machine translation, not official):

> if the amount of capital gains for that year includes both a portion pertaining to income listed in Article 33, paragraph (3), item (i) or (iii) of the Act and a portion pertaining to income listed in item (ii) of that paragraph, the amount to be deducted is calculated for each of them by applying the provisions of paragraph (1), item (ii) or item (ii) of the preceding paragraph;

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096/20270722_508CO0000000093)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096/20280101_508CO0000000093)