# Article 5, paragraph (1), 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-5/par-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 5, paragraph (1) (第五条第一項) 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 5, paragraph (1) (第五条第一項) — https://japanlaw.org/en/income-tax-act-enforcement-order/art-5/par-1 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-order/art-5/par-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:

> 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。

English (Machine translation, not official):

> 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:

## 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/20270722_508CO0000000093

Japanese:

> 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、金融商品取引法第二条第四十九項（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。

English (Machine translation, not official):

> 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 (49) (Definitions) of the Financial Instruments and Exchange Act, and Deferred Assets, the following:

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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/340CO0000000096/20270101_508CO0000000093)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096/20270722_508CO0000000093)