# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96. 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: 附　則 (Supplementary Provisions) — address `suppl-3402-96` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96 - 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. --- ## 附　則 suppl-3402-96 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3402-96/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-1 **第一項** この政令は、昭和四十年四月一日から施行する。ただし、改正後の所得税法施行令（以下「新令」という。）第二百八十五条（国内における勤務等とみなされるもの）（同条第一項第二号に掲げる勤務その他の人的役務の提供に係る部分に限る。）の規定は、同年六月一日から施行する。 suppl-3402-96/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-1/par-1 This Cabinet Order comes into effect as of April 1, 1965; provided, however, that the provisions of Article 285 (Matters Deemed to Be Work, etc. in Japan) of the Order for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Order") (limited to the part pertaining to work or other provision of personal services listed in paragraph (1), item (ii) of that Article) come into effect as of June 1 of that year. machine translation, not official ### 第二条（経過規定の原則） — General Principle for Transitional Provisions caption: machine translation, not official suppl-3402-96/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-2 **第一項** 別段の定めがあるものを除き、新令の規定は、昭和四十年分以後の所得税について適用し、昭和三十九年分以前の所得税については、なお従前の例による。 suppl-3402-96/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-2/par-1 Except as otherwise provided, the provisions of the New Order apply to income tax for 1965 and subsequent years, and for income tax for 1964 and earlier years, the provisions then in force continue to govern. machine translation, not official ### 第三条（預貯金の利子に関する経過規定） — Transitional Provisions Concerning Interest on Deposits and Savings caption: machine translation, not official suppl-3402-96/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-3 **第一項** 旧所得税法（昭和二十二年法律第二十七号。以下「旧法」という。）第一条第三項第三号（国内源泉所得）に規定する預金で新令第二条（預貯金の範囲）に規定する預貯金に該当しないものの利子のうち、この政令の施行の日（以下「施行日」という。）前に支払を受けるべきものに対する所得税については、なお従前の例による。 suppl-3402-96/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-3/par-1 With respect to income tax on the part of the interest on deposits that are prescribed in Article 1, paragraph (3), item (iii) (Domestic Source Income) of the former Income Tax Act (Act No. 27 of 1947; hereinafter referred to as the "Former Act") and do not fall under Deposits and Savings prescribed in Article 2 (Scope of Deposits and Savings) of the New Order, which is due to be received before the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern. machine translation, not official ### 第四条（事業等の譲渡に類似する有価証券の譲渡の範囲に関する経過規定） — Transitional Provisions Concerning the Scope of Transfers of Securities Similar to Transfers of Business, etc. caption: machine translation, not official suppl-3402-96/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-4 **第一項** 施行日前にした改正前の所得税法施行規則（以下「旧令」という。）第四条の五第二項第一号（事業等の譲渡に類似する有価証券の譲渡の範囲）に掲げる譲渡は、新令第二十八条第一項第二号（事業等の譲渡に類似する有価証券の譲渡の範囲）の譲渡に含まれないものとする。 suppl-3402-96/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-4/par-1 A transfer listed in Article 4-5, paragraph (2), item (i) (Scope of Transfers of Securities Similar to Transfers of Business, etc.) of the Regulation for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") that was made before the Effective Date is not to be included in the transfers referred to in Article 28, paragraph (1), item (ii) (Scope of Transfers of Securities Similar to Transfers of Business, etc.) of the New Order. machine translation, not official ### 第五条（中小企業退職金共済事業団に対する納付金額に関する経過規定） — Transitional Provisions Concerning Amounts Paid to the Small and Medium Sized Enterprise Retirement Allowance Cooperative Corporation caption: machine translation, not official suppl-3402-96/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-5 **第一項** 個人又は法人が昭和四十年一月一日以後に中小企業退職金共済法の一部を改正する法律（昭和三十九年法律第百七号）附則第二条第一項（従前の積立事業についての取扱い）（中小企業者の範囲の改定等のための中小企業基本法等の一部を改正する法律（昭和四十八年法律第百十五号）附則第二項（経過措置）及び中小企業退職金共済法の一部を改正する法律（昭和五十五年法律第四十五号）附則第七条（従前の積立事業についての取扱い）において準用する場合を含む。）の規定により中小企業退職金共済事業団に対して納付した金額は、新令第七十条第一項（適格退職年金契約等に基づく掛金の取扱い）の規定に該当する掛金とみなし、個人が同日以後に中小企業退職金共済事業団に対して納付した金額は、同条第二項の規定に該当する掛金とみなす。 suppl-3402-96/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-5/par-1 An amount paid by an individual or corporation on or after January 1, 1965 to the Small and Medium Sized Enterprise Retirement Allowance Cooperative Corporation pursuant to Article 2, paragraph (1) of the Supplementary Provisions (Treatment of Prior Accumulation Projects) of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 107 of 1964) (including the case where it is applied mutatis mutandis pursuant to paragraph (2) of the Supplementary Provisions (Transitional Measures) of the Act Partially Amending the Small and Medium-sized Enterprise Basic Act, etc. for Revising the Scope of Small and Medium-sized Enterprises, etc. (Act No. 115 of 1973) and Article 7 of the Supplementary Provisions (Treatment of Prior Accumulation Projects) of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 45 of 1980)) is deemed to be a contribution falling under the provisions of Article 70, paragraph (1) (Treatment of Contributions under Qualified Retirement Pension Contracts, etc.) of the New Order, and an amount paid by an individual to the Small and Medium Sized Enterprise Retirement Allowance Cooperative Corporation on or after that date is deemed to be a contribution falling under the provisions of paragraph (2) of that Article. machine translation, not official ### 第六条（退職所得控除額に係る勤続年数に関する経過規定） — Transitional Provisions Concerning Years of Service for the Retirement Income Deduction caption: machine translation, not official suppl-3402-96/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-6 **第一項** 新令第七十四条第二項及び第三項（退職所得控除額に係る勤続年数の計算の特例）の規定を適用する場合において、これらの規定に規定する前の退職手当等が昭和三十六年一月一日から昭和三十八年十二月三十一日までの間の支給に係るものであるときは、同条第二項中「退職一時金等（以下この条において「前の退職手当等」という。）につきこれらの規定により計算した期間の計算の基礎となつた在職期間等」とあるのは「退職一時金等（以下この条において「前の退職手当等」という。）に係る就職の日から当該前の退職手当等につき所得税法の一部を改正する法律（昭和三十九年法律第二十号）による改正前の旧所得税法（昭和二十二年法律第二十七号）第九条第一項第六号イ（退職所得控除額）の規定により計算した金額（所得税法施行規則の一部を改正する政令（昭和三十九年政令第六十九号）による改正前の旧所得税法施行規則（昭和二十二年勅令第百十号）第七条の四第一項第七号（勤続年数の計算）（同条第四項において準用する場合を含む。）の規定を適用しないで計算した場合の勤続年数により計算した金額とする。次項において「旧法の特別控除額」という。）を五万円で除して計算した数（一に満たない端数を生じたときは、これを切り捨てた数）に相当する年数を経過した日の前日までの期間」と、同条第三項中「前の退職手当等について同項の規定を適用しないで計算した法第三十条第三項の規定による退職所得控除額」とあるのは「前の退職手当等に係る旧法の特別控除額」とする。 suppl-3402-96/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-6/par-1 In applying the provisions of Article 74, paragraphs (2) and (3) (Special Provisions on Calculation of Years of Service for the Retirement Income Deduction) of the New Order, where the earlier severance pay or other such compensation prescribed in those provisions relates to payment made during the period from January 1, 1961 to December 31, 1963, the phrase "the period of service, etc. that formed the basis of calculating the period calculated in accordance with those provisions with respect to the lump-sum retirement payment, etc. (hereinafter in this Article referred to as "earlier severance pay or other such compensation")" in paragraph (2) of that Article is deemed to be replaced with "the period from the date of commencement of employment pertaining to the lump-sum retirement payment, etc. (hereinafter in this Article referred to as "earlier severance pay or other such compensation") until the day preceding the day on which the number of years equivalent to the number calculated by dividing by 50,000 yen the amount calculated for the earlier severance pay or other such compensation in accordance with Article 9, paragraph (1), item (vi), (a) (Retirement Income Deduction) of the former Income Tax Act (Act No. 27 of 1947) prior to amendment by the Act Partially Amending the Income Tax Act (Act No. 20 of 1964) (being the amount calculated on the basis of the years of service calculated without applying Article 7-4, paragraph (1), item (vii) (Calculation of Years of Service) (including as applied mutatis mutandis pursuant to paragraph (4) of that Article) of the former Regulation for Enforcement of the Income Tax Act (Imperial Ordinance No. 110 of 1947) prior to amendment by the Cabinet Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Cabinet Order No. 69 of 1964); referred to as the "special deduction under the Former Act" in the following paragraph) (if a fraction less than one arises, the number with the fraction rounded down) has elapsed", and the phrase "the retirement income deduction under Article 30, paragraph (3) of the Act calculated for the earlier severance pay or other such compensation without applying the provisions of that paragraph" in paragraph (3) of that Article is deemed to be replaced with "the special deduction under the Former Act pertaining to the earlier severance pay or other such compensation". machine translation, not official ### 第七条（有価証券の評価に関する経過規定） — Transitional Provisions Concerning Valuation of Securities caption: machine translation, not official suppl-3402-96/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-7 **第一項** 昭和四十年一月一日において事業所得の基因となる有価証券を有する個人については、同日にその有価証券を取得したものとみなして、新令第百六条第二項（有価証券の評価の方法の選定）の規定を適用する。 suppl-3402-96/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-7/par-1 For an individual who holds Securities that give rise to business income as of January 1, 1965, the provisions of Article 106, paragraph (2) (Selection of Method of Valuation of Securities) of the New Order apply by deeming that the individual acquired those Securities on that day. machine translation, not official **第二項** 新令第百十条から第百十七条まで（株式の分割等により取得した株式等の取得価額）の規定は、施行日以後に新令第百十条から第百十六条までの規定に規定する事実が生じた場合について適用し、同日前に当該事実が生じた場合については、なお従前の例による。 suppl-3402-96/art-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-7/par-2 The provisions of Articles 110 through 117 (Acquisition Price of Shares, etc. Acquired through Share Split, etc.) of the New Order apply to cases where an event prescribed in the provisions of Articles 110 through 116 of the New Order occurs on or after the Effective Date, and for cases where that event occurred before that date, the provisions then in force continue to govern. machine translation, not official ### 第八条（退職給与引当金に関する経過規定） — Transitional Provisions Concerning Reserves for Severance Packages caption: machine translation, not official suppl-3402-96/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-8 **第一項** 法第五十四条第二項（退職給与引当金）に規定する退職給与引当金勘定の金額（以下この条において「退職給与引当金勘定の金額」という。）を有する個人が、中小企業退職金共済法の一部を改正する法律附則第二条第一項（従前の積立事業についての取扱い）の退職金共済契約の締結に伴い、当該契約の効力が生じた日（以下この項において「契約発効日」という。）における退職給与引当金勘定の金額の計算の基礎となつた使用人について附則第五条（中小企業退職金共済事業団に対する納付金額に関する経過規定）に規定する金額を納付した場合において、第一号に掲げる金額が第二号に掲げる金額をこえるときは、その者は、その納付した日における退職給与引当金勘定の金額のうち、契約発効日における退職給与引当金勘定の金額に、第一号に掲げる金額のうちにそのこえる部分の金額（当該金額がその納付した金額をこえる場合には、当該納付した金額）の占める割合を乗じて計算した金額に相当する金額を取りくずさなければならない。 suppl-3402-96/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1 Where an individual who has an amount of the severance package reserves account prescribed in Article 54, paragraph (2) (Reserves for Severance Packages) of the Act (hereinafter in this Article referred to as the "amount of the severance package reserves account") has, in connection with the conclusion of the retirement allowance mutual aid contract under Article 2, paragraph (1) of the Supplementary Provisions (Treatment of Prior Accumulation Projects) of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, paid the amount prescribed in Article 5 of the Supplementary Provisions (Transitional Provisions Concerning Amounts Paid to the Small and Medium Sized Enterprise Retirement Allowance Cooperative Corporation) with respect to the employees who formed the basis of the calculation of the amount of the severance package reserves account as of the day on which that contract took effect (hereinafter in this paragraph referred to as the "contract effective date"), if the amount set out in item (i) exceeds the amount set out in item (ii), that individual must reverse, out of the amount of the severance package reserves account as of the day of that payment, an amount equivalent to the amount calculated by multiplying the amount of the severance package reserves account as of the contract effective date by the ratio that the amount of the part of the amount set out in item (i) that is in excess (or, where that amount exceeds the amount so paid, the amount so paid) bears to the amount set out in item (i). machine translation, not official **一** その使用人（契約発効日の属する年の前年十二月三十一日から契約発効日までの間引き続き在職していたものに限る。以下この項において同じ。）につき当該前年十二月三十一日において定められている新令第百五十四条第一項第一号イ（退職給与引当金勘定への繰入限度額）に規定する退職給与規程により計算した場合の同日における新令第百五十六条第一項第一号（退職金共済契約等を締結している場合の繰入限度額の特例）に規定する事業主の支給する退職給与の額 suppl-3402-96/art-8/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1/item-1 the amount of the retirement allowance paid by the employer prescribed in Article 156, paragraph (1), item (i) (Special Provisions on the Transfer Limit Where a Retirement Allowance Mutual Aid Contract, etc. Has Been Concluded) of the New Order as of that December 31, calculated for those employees (limited to those who have continuously been in service from December 31 of the year preceding the year in which the contract effective date falls until the contract effective date; the same applies hereinafter in this paragraph) in accordance with the retirement allowance rules prescribed in Article 154, paragraph (1), item (i), (a) (Transfer Limit to the Severance Package Reserves Account) of the New Order that are established as of that December 31 of the preceding year; machine translation, not official **二** その使用人につき契約発効日において定められている前号に規定する退職給与規程により計算した場合の同日の属する年の前年十二月三十一日における同号に規定する事業主の支給する退職給与の額 suppl-3402-96/art-8/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1/item-2 the amount of the severance package paid by the employer prescribed in the preceding item as of December 31 of the year preceding the year in which the contract effective date falls, calculated for those employees in accordance with the retirement allowance rules prescribed in that item that are established as of the contract effective date. machine translation, not official **第二項** 前項の規定の適用がある場合における新令第百五十五条第一項（退職給与引当金勘定の金額の取りくずし）の規定の適用については、同項第七号中「次条第二項各号」とあるのは、「次条第二項各号及び附則第八条第一項（退職給与引当金に関する経過規定）」とする。 suppl-3402-96/art-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-2 In applying the provisions of Article 155, paragraph (1) (Reversal of the Amount of the Retirement Allowance Reserve Account) of the New Order in the case where the provisions of the preceding paragraph apply, the phrase "the items of paragraph (2) of the following Article" in item (vii) of that paragraph is deemed to be replaced with "the items of paragraph (2) of the following Article and Article 8, paragraph (1) of the Supplementary Provisions (Transitional Provisions Concerning Reserves for Severance Packages)". machine translation, not official ### 第九条（被災事業用資産の損失等に係る純損失の金額の繰越控除に関する経過規定） — Transitional Provisions Concerning Deduction for Carryover of Net Loss Amounts Pertaining to Losses on Business Assets Affected by Disaster, etc. caption: machine translation, not official suppl-3402-96/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-9 **第一項** 新令第二百二条（被災事業用資産の損失等に係る純損失の金額）の規定を適用する場合において、同条に規定する純損失の金額のうちに旧法第九条の四第三項（被災事業用資産の損失等の繰越控除）の規定により各年分の総所得金額、退職所得の金額又は山林所得の金額の計算上控除された金額があるときは、当該金額を新令第二百二条に規定する損失の金額に達するまでの金額から控除した金額をもつて当該損失の金額に達するまでの金額とする。 suppl-3402-96/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-9/par-1 In applying the provisions of Article 202 (Net Loss Amounts Pertaining to Losses on Business Assets Affected by Disaster, etc.) of the New Order, if part of the Net Loss prescribed in that Article is an amount deducted in the calculation of gross income, the amount of retirement income, or the amount of timber income for each year pursuant to Article 9-4, paragraph (3) (Deduction for Carryover of Losses on Business Assets Affected by Disaster, etc.) of the Former Act, the amount obtained by deducting that amount from the amount up to reaching the amount of losses prescribed in Article 202 of the New Order is the amount up to reaching that amount of losses. machine translation, not official ### 第十条（輸出所得の特別控除があつた場合の事業専従者給与等の必要経費算入額等の計算に関する経過規定） — Transitional Provisions Concerning Calculation of Amounts of Salaries, etc. for Dedicated Family Employees Included in Necessary Expenses Where There Has Been a Special Deduction of Export Income caption: machine translation, not official suppl-3402-96/art-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-10 **第一項** 昭和四十年分以後の年分の所得税につき租税特別措置法の一部を改正する法律（昭和三十六年法律第四十号）附則第五条第四項（輸出所得の特別控除に関する経過規定）の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十三条第六項（輸出取引となつた場合の輸出所得の特別控除）又は租税特別措置法の一部を改正する法律（昭和三十九年法律第二十四号）附則第九条第二項（輸出所得の特別控除に関する経過規定）の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十三条第六項（輸出取引となつた場合の輸出所得の特別控除）の規定の適用を受ける者については、次の表の上欄に掲げる新令の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えてこれらの規定を適用する。 第百六十五条（事業専従者給与等の必要経費算入額の計算） 第十九条から第二十三条まで（価格変動準備金等） 第十九条から第二十三条まで（価格変動準備金等）及び租税特別措置法の一部を改正する法律（昭和三十九年法律第二十四号。以下「改正措置法」という。）附則第九条第二項（輸出所得の特別控除に関する経過規定）の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十三条第六項（輸出取引となつた場合の輸出所得の特別控除） 第二百二十一条第四項第二号（外国所得税の範囲） 対応するもの 対応するもの並びに改正措置法附則第九条第二項（輸出所得の特別控除に関する経過規定）の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十三条第六項（輸出取引となつた場合の輸出所得の特別控除）に規定する輸出取引又は技術輸出取引による所得で、同項及び租税特別措置法の一部を改正する法律（昭和三十六年法律第四十号）附則第五条第四項（輸出所得の特別控除に関する経過規定）の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十三条第六項（輸出取引となつた場合の輸出所得の特別控除）の規定により必要経費に算入された金額に対応するもの suppl-3402-96/art-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-10/par-1 For a person who, for income tax for 1965 and subsequent years, is subject to the provisions of Article 23, paragraph (6) (Special Deduction of Export Income Where an Export Transaction Has Taken Place) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 40 of 1961), which remain in force pursuant to Article 5, paragraph (4) of the Supplementary Provisions (Transitional Provisions Concerning Special Deduction of Export Income) of that Act, or of Article 23, paragraph (6) (Special Deduction of Export Income Where an Export Transaction Has Taken Place) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 24 of 1964), which remain in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions (Transitional Provisions Concerning Special Deduction of Export Income) of that Act, the provisions of the New Order are applied by reading the words listed in the middle column of the following table in the provisions of the New Order listed in the left-hand column of the table as the words listed in the right-hand column of the table, respectively. Article 165 (Calculation of Amounts of Salaries, etc. for Dedicated Family Employees Included in Necessary Expenses) Articles 19 through 23 (Price Fluctuation Reserves, etc.) Articles 19 through 23 (Price Fluctuation Reserves, etc.) and Article 23, paragraph (6) (Special Deduction of Export Income Where an Export Transaction Has Taken Place) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 24 of 1964; hereinafter referred to as the "Measures Amendment Act"), which remains in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions (Transitional Provisions Concerning Special Deduction of Export Income) of the Measures Amendment Act Article 221, paragraph (4), item (ii) (Scope of Foreign Income Tax) those that correspond those that correspond, and income from an export transaction or technology export transaction prescribed in Article 23, paragraph (6) (Special Deduction of Export Income Where an Export Transaction Has Taken Place) of the Act on Special Measures Concerning Taxation prior to amendment by the Measures Amendment Act, which remains in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions (Transitional Provisions Concerning Special Deduction of Export Income) of the Measures Amendment Act, that corresponds to the amount included in necessary expenses pursuant to that paragraph and to Article 23, paragraph (6) (Special Deduction of Export Income Where an Export Transaction Has Taken Place) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 40 of 1961), which remains in force pursuant to Article 5, paragraph (4) of the Supplementary Provisions (Transitional Provisions Concerning Special Deduction of Export Income) of that Act machine translation, not official ### 第十一条（社会保険料控除に関する経過規定） — Transitional Provisions Concerning Social Insurance Premium Deduction caption: machine translation, not official suppl-3402-96/art-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-11 **第一項** 旧法第八条第八項第八号（社会保険料の意義）に規定する制度に基づき、地方公共団体の職員が負担する費用（法第九条第一項第七号（在勤手当の非課税）に掲げる在勤手当から控除されるものを除く。）のうち昭和四十年一月一日から昭和四十六年六月三十日までの間に支払われ又は給与から控除されるものは、新令第二百八条（社会保険料の範囲）の規定にかかわらず、法第七十四条第二項（社会保険料控除）に規定する社会保険料に含まれるものとする。 suppl-3402-96/art-11/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-11/par-1 Of the expenses borne by local government employees on the basis of the system prescribed in Article 8, paragraph (8), item (viii) (Meaning of Social Insurance Premiums) of the Former Act (excluding those deducted from the overseas service allowance listed in Article 9, paragraph (1), item (vii) (Nontaxation of Overseas Service Allowance) of the Act), those paid, or deducted from salary, during the period from January 1, 1965 to June 30, 1971 are, notwithstanding the provisions of Article 208 (Scope of Social Insurance Premiums) of the New Order, to be included in the social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Act. machine translation, not official ### 第十二条（外国税額控除に関する経過規定） — Transitional Provisions Concerning Foreign Tax Credit caption: machine translation, not official suppl-3402-96/art-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-12 **第一項** 新令第二百二十四条第一項から第三項まで（繰越控除限度額等）又は第二百二十五条（繰越外国所得税額等）の規定を適用する場合において、昭和三十九年以前の各年に係る旧令第十二条の三十一第四号から第六号まで（外国税額の控除に関する用語の意義）に規定する国税の控除余裕額、地方税の控除余裕額又は控除限度超過額は、それぞれ当該各年に係る新令第二百二十四条第四項から第六項までに規定する国税の控除余裕額、地方税の控除余裕額又は控除限度超過額とみなす。この場合において、これらの金額のうち旧令第十二条の三十三第四項（国税の外国税控除限度額に加算する金額の計算等）又は第十三条第三項若しくは第四項（繰り越して控除される外国所得税の額の計算）の規定によりないものとみなされた金額は、それぞれ新令第二百二十四条第三項又は第二百二十五条第三項若しくは第四項の規定によりないものとみなされたものとする。 suppl-3402-96/art-12/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-12/par-1 In applying the provisions of Article 224, paragraphs (1) through (3) (Maximum Carry-Over Credit, etc.) or Article 225 (Foreign Income Tax Carried Over, etc.) of the New Order, the unused portion within the maximum creditable amount for national tax, the unused portion within the maximum creditable amount for local taxes, or the amount exceeding the credit limit prescribed in Article 12-31, items (iv) through (vi) (Meaning of Terms Concerning Foreign Tax Credit) of the Former Order for each year up to and including 1964 are deemed to be, respectively, the unused portion within the maximum creditable amount for national tax, the unused portion within the maximum creditable amount for local taxes, or the amount exceeding the credit limit prescribed in Article 224, paragraphs (4) through (6) of the New Order for each of those years. In this case, of those amounts, the amounts deemed not to exist pursuant to Article 12-33, paragraph (4) (Calculation of Amounts to Be Added to the Maximum Foreign Tax Credit for National Tax, etc.) or Article 13, paragraph (3) or (4) (Calculation of Amounts of Foreign Income Tax Carried Over for Deduction) of the Former Order are deemed to be amounts deemed not to exist pursuant to Article 224, paragraph (3) or Article 225, paragraph (3) or (4) of the New Order, respectively. machine translation, not official ### 第十三条（合算対象世帯員がある場合の予定納税基準額の計算の特例） — Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation caption: machine translation, not official suppl-3402-96/art-13 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-13 **第一項** 昭和三十九年分の所得税につき旧法第十一条の三（世帯員が資産所得を有する場合の所得の計算等）の規定の適用があつた場合における同条第一項に規定する主たる所得者及び世帯員の昭和四十年分の法第百四条第一項（予定納税額の納付）に規定する予定納税基準額（以下この条において「予定納税基準額」という。）は、旧法第十一条の三、旧令第十八条の二（資産所得の合算課税の場合の税額の計算）その他旧法及び旧令の規定による所得税の額の計算の方法に従い、法附則第十四条第一項から第三項まで（昭和四十年分の予定納税基準額の計算の特例）の規定を読み替え、これらの規定により計算した金額をもととして計算する。 suppl-3402-96/art-13/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-13/par-1 Where the provisions of Article 11-3 (Calculation of Income, etc. Where a Household Member Has Asset Income) of the Former Act were applied to income tax for 1964, the tax prepayment calculation base for 1965 of the principal income earner and household member prescribed in paragraph (1) of that Article, as prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Act (hereinafter in this Article referred to as the "tax prepayment calculation base"), is to be calculated, in accordance with Article 11-3 of the Former Act, Article 18-2 (Calculation of Tax Amount in the Case of Aggregate Taxation of Asset Income) of the Former Order and other methods of calculating the amount of income tax under the provisions of the Former Act and the Former Order, on the basis of the amount calculated pursuant to the provisions of Article 14, paragraphs (1) through (3) of the Supplementary Provisions (Special Provisions on Calculation of the tax prepayment calculation base for 1965) of the Act, read with the terms replaced. machine translation, not official ### 第十四条（純損失の繰戻しによる還付に関する経過規定） — Transitional Provisions Concerning Refunds Based on Carryback of Net Loss caption: machine translation, not official suppl-3402-96/art-14 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-14 **第一項** 新令第二百七十二条第二項（純損失の繰戻しによる還付）の規定を適用する場合において、既に同項後段に規定する前前年分の所得税につき旧法第三十六条（純損失の繰戻しによる還付）の規定の適用があつたときは、同項後段に規定する前前年分の課税総所得金額、課税退職所得金額及び課税山林所得金額に相当する金額からその適用に係る純損失の金額を控除した金額をもつて当該課税総所得金額、課税退職所得金額及び課税山林所得金額とみなし、かつ、同項後段に規定する前前年分の所得税の額に相当する金額からその適用により還付された金額を控除した金額をもつて当該所得税の額とみなす。 suppl-3402-96/art-14/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-14/par-1 In applying the provisions of Article 272, paragraph (2) (Refund by Carryback of Net Loss) of the New Order, where the provisions of Article 36 (Refund by Carryback of Net Loss) of the Former Act have already been applied to the income tax for the year before the preceding year prescribed in the latter part of that paragraph, the amount obtained by deducting the Net Loss pertaining to that application from the amounts equivalent to the taxable gross income, taxable retirement income and taxable timber income for the year before the preceding year prescribed in the latter part of that paragraph is deemed to be that taxable gross income, taxable retirement income and taxable timber income, and the amount obtained by deducting the amount refunded through that application from the amount equivalent to the amount of income tax for the year before the preceding year prescribed in the latter part of that paragraph is deemed to be that amount of income tax. machine translation, not official ### 第十五条（青色申告に関する経過規定） — Transitional Provisions Concerning Blue Returns caption: machine translation, not official suppl-3402-96/art-15 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-15 **第一項** 法附則第三条（旧法の規定に基づく処分又は手続の効力）の規定により法第百四十三条（青色申告）（法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の承認を受けたものとみなされた個人の昭和四十年分以前の所得税については、当該承認は、旧法第二十六条の三第一項（青色申告）の承認に係る所得についてのみ与えられたものとみなして、法の規定を適用する。 suppl-3402-96/art-15/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-15/par-1 With respect to income tax for 1965 and earlier years of an individual who is deemed to have received the approval under Article 143 (Blue Returns) of the Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the Act) pursuant to Article 3 of the Supplementary Provisions (Effect of Dispositions or Procedures Based on the Provisions of the Former Act) of the Act, the provisions of the Act are applied on the basis that that approval is deemed to have been given only for the income pertaining to the approval under Article 26-3, paragraph (1) (Blue Returns) of the Former Act. machine translation, not official **第二項** 施行日前に旧法第二十六条の三第四項の申請書を提出した個人でその申請につき税務署長の承認を受けたものの昭和四十年分の所得税については、当該承認は、その申請に係る所得についてのみ与えられたものとみなして、法の規定を適用する。 suppl-3402-96/art-15/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-15/par-2 With respect to income tax for 1965 of an individual who submitted the written application under Article 26-3, paragraph (4) of the Former Act before the Effective Date and received the approval of the district director for that application, the provisions of the Act are applied on the basis that that approval is deemed to have been given only for the income pertaining to that application. machine translation, not official ### 第十六条（旧法に基づく源泉徴収に係る所得税に関する経過規定） — Transitional Provisions Concerning Income Tax on Withholding Based on the Former Act caption: machine translation, not official suppl-3402-96/art-16 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-16 **第一項** 昭和四十年分の所得税については、法附則第二十四条から第二十八条まで（源泉徴収に関する経過規定）の規定によりなお従前の例によることとされる所得税は、それぞれ法第四編第一章から第五章まで（源泉徴収）の規定による徴収に係る所得税とみなす。 suppl-3402-96/art-16/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-16/par-1 With respect to income tax for 1965, income tax for which the provisions then in force continue to govern pursuant to Articles 24 through 28 of the Supplementary Provisions (Transitional Provisions Concerning Withholding) of the Act is deemed to be income tax pertaining to collection under the provisions of Part IV, Chapters I through V (Withholding) of the Act, respectively. machine translation, not official ### 第十七条（その他の源泉徴収に係る所得税に関する経過規定） — Transitional Provisions Concerning Income Tax on Other Withholding caption: machine translation, not official suppl-3402-96/art-17 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-17 **第一項** 労働した日又は時間によつて算定され、かつ、労働した日ごとに支払われる給与で新令第三百九条（日払の給与等の意義）の規定に該当しないもののうち、施行日から昭和四十年五月三十一日までの間に支払われるものは、同条の規定にかかわらず、法第百八十五条第一項第三号（賞与以外の給与等に係る徴収税額）に掲げる給与等に含まれるものとする。 suppl-3402-96/art-17/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-17/par-1 Among salaries that are calculated by the day or hours worked and paid for each day worked and that do not fall under the provisions of Article 309 (Meaning of Salary or Other Wage Paid on a Daily Basis) of the New Order, those paid during the period from the Effective Date to May 31, 1965 are, notwithstanding the provisions of that Article, to be included in the salary or other wage listed in Article 185, paragraph (1), item (iii) (Amount Withheld from a Salary or Other Wage Other Than a Bonus) of the Act. machine translation, not official **第二項** 法第二百十二条第四項（非居住者又は法人の所得に係る源泉徴収義務）において準用する法第百八十一条第二項（配当等の支払があつたものとみなす場合）及び第百八十三条第二項（賞与の支払があつたものとみなす場合）の規定は、施行日前に支払の確定したこれらの規定に規定する配当等及び賞与で同日においてまだ支払がされていないものについても適用する。この場合において、これらの規定中「支払の確定した日」とあるのは、「昭和四十年四月一日」とする。 suppl-3402-96/art-17/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-17/par-2 The provisions of Article 181, paragraph (2) (Cases Where Payment of Dividends, etc. Is Deemed to Have Been Made) and Article 183, paragraph (2) (Cases Where Payment of Bonuses Is Deemed to Have Been Made) of the Act, as applied mutatis mutandis pursuant to Article 212, paragraph (4) (Obligation to Withhold Taxes on the Income of Nonresidents or Corporations) of the Act, also apply to the dividends and similar income and bonuses prescribed in those provisions for which payment was determined before the Effective Date and which have not yet been paid as of that date. In this case, the phrase "the day on which payment was determined" in those provisions is deemed to be replaced with "April 1, 1965". machine translation, not official ### 第十八条（農業協同組合中央会の特例） — Special Provisions for Central Unions of Agricultural Co-operatives caption: machine translation, not official suppl-3402-96/art-18 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-18 **第一項** 法附則第三十六条（農業協同組合中央会の特例）に規定する政令で定める法令は、法、租税特別措置法その他の所得税に関する法令とする。 suppl-3402-96/art-18/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-18/par-1 The laws and regulations specified by Cabinet Order as prescribed in Article 36 of the Supplementary Provisions (Special Provisions for Central Unions of Agricultural Co-operatives) of the Act are the Act, the Act on Special Measures Concerning Taxation and other laws and regulations pertaining to income tax. machine translation, not official --- ## Cites - suppl-3402-96/art-1/par-1: 第二百八十五条 → 所得税法施行令 第二百八十五条 (Article 285), art-285 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-285 - suppl-3402-96/art-1/par-1: 同条第一項第二号 → 所得税法施行令 第二百八十五条第一項第二号 (Article 285, paragraph (1), item (ii)), art-285/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-285/par-1/item-2 - suppl-3402-96/art-3/par-1: 新令第二条 → 所得税法施行令 第二条 (Article 2), art-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-2 - suppl-3402-96/art-5/par-1: 新令第七十条第一項 → 所得税法施行令 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-1 - suppl-3402-96/art-5/par-1: 同条第二項 → 所得税法施行令 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-70/par-2 - suppl-3402-96/art-6/par-1: 新令第七十四条第二項 → 所得税法施行令 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74/par-2 - suppl-3402-96/art-6/par-1: 第三項 → 所得税法施行令 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74/par-3 - suppl-3402-96/art-6/par-1: この条 → 所得税法施行令 第七十四条 (Article 74), art-74 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74 - suppl-3402-96/art-6/par-1: による改正前の旧所得税法施行規則（昭和二十二年勅令第百十号）第七条の四第一項第七号 → e-Gov law 322IO0000000110, 第七条の四第一項第七号 (Article 7-4, paragraph (1), item (vii)), art-7-4/par-1/item-7 — not held in this collection - suppl-3402-96/art-6/par-1: 同条第四項 → e-Gov law 322IO0000000110, 第七条の四第四項 (Article 7-4, paragraph (4)), art-7-4/par-4 — not held in this collection - suppl-3402-96/art-6/par-1: 法第三十条第三項 → 所得税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/en/income-tax-act/art-30/par-3 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-7/par-1: 新令第百六条第二項 → 所得税法施行令 第百六条第二項 (Article 106, paragraph (2)), art-106/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-106/par-2 - suppl-3402-96/art-7/par-2: 新令第百十条から第百十七条まで → 所得税法施行令 第百十条 (Article 110), art-110 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-110 - suppl-3402-96/art-7/par-2: 新令第百十条から第百十七条まで → 所得税法施行令 第百十一条 (Article 111), art-111 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-111 - suppl-3402-96/art-7/par-2: 新令第百十条から第百十七条まで → 所得税法施行令 第百十二条 (Article 112), art-112 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112 - suppl-3402-96/art-7/par-2: 新令第百十条から第百十七条まで → 所得税法施行令 第百十三条 (Article 113), art-113 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113 - suppl-3402-96/art-7/par-2: 新令第百十条から第百十七条まで → 所得税法施行令 第百十三条の二 (Article 113-2), art-113-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113-2 - suppl-3402-96/art-7/par-2: 新令第百十条から第百十七条まで → 所得税法施行令 第百十四条 (Article 114), art-114 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-114 - suppl-3402-96/art-7/par-2: 新令第百十条から第百十七条まで → 所得税法施行令 第百十五条 (Article 115), art-115 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-115 - suppl-3402-96/art-7/par-2: 新令第百十条から第百十七条まで → 所得税法施行令 第百十六条 (Article 116), art-116 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-116 - suppl-3402-96/art-7/par-2: 新令第百十条から第百十七条まで → 所得税法施行令 第百十七条 (Article 117), art-117 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-117 - suppl-3402-96/art-8/par-1: 法第五十四条第二項 → 所得税法 第五十四条第二項 (Article 54, paragraph (2)), art-54/par-2 — https://japanlaw.org/en/income-tax-act/art-54/par-2 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-8/par-1: この条 → 所得税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-3402-96/art-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-8 - suppl-3402-96/art-8/par-1: この項 → 所得税法施行令 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3402-96/art-8/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1 - suppl-3402-96/art-8/par-1: 附則第五条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-3402-96/art-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-5 - suppl-3402-96/art-8/par-1: 第一号 → 所得税法施行令 附則第八条第一項第一号 (Supplementary Provisions, Article 8, paragraph (1), item (i)), suppl-3402-96/art-8/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1/item-1 - suppl-3402-96/art-8/par-1: 第二号 → 所得税法施行令 附則第八条第一項第二号 (Supplementary Provisions, Article 8, paragraph (1), item (ii)), suppl-3402-96/art-8/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1/item-2 - suppl-3402-96/art-8/par-1/item-1: この項 → 所得税法施行令 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3402-96/art-8/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1 - suppl-3402-96/art-8/par-1/item-1: 新令第百五十四条第一項第一号 → 所得税法施行令 第百五十四条第一項第一号 (Article 154, paragraph (1), item (i)), art-154/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-154/par-1/item-1 - suppl-3402-96/art-8/par-1/item-1: 新令第百五十六条第一項第一号 → 所得税法施行令 第百五十六条第一項第一号 (Article 156, paragraph (1), item (i)), art-156/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-156/par-1/item-1 - suppl-3402-96/art-8/par-1/item-2: 前号 → 所得税法施行令 附則第八条第一項第一号 (Supplementary Provisions, Article 8, paragraph (1), item (i)), suppl-3402-96/art-8/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1/item-1 - suppl-3402-96/art-8/par-2: 前項 → 所得税法施行令 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3402-96/art-8/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1 - suppl-3402-96/art-8/par-2: 新令第百五十五条第一項 → 所得税法施行令 第百五十五条第一項 (Article 155, paragraph (1)), art-155/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-155/par-1 - suppl-3402-96/art-8/par-2: 同項第七号 → 所得税法施行令 第百五十五条第一項第七号 (Article 155, paragraph (1), item (vii)), art-155/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-155/par-1/item-7 - suppl-3402-96/art-9/par-1: 新令第二百二条 → 所得税法施行令 第二百二条 (Article 202), art-202 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-202 - suppl-3402-96/art-10/par-1: 第百六十五条 → 所得税法施行令 第百六十五条 (Article 165), art-165 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-165 - suppl-3402-96/art-10/par-1: 第十九条から第二十三条まで → 所得税法施行令 第十九条 (Article 19), art-19 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-19 - suppl-3402-96/art-10/par-1: 第十九条から第二十三条まで → 所得税法施行令 第二十条 (Article 20), art-20 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-20 - suppl-3402-96/art-10/par-1: 第十九条から第二十三条まで → 所得税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-20-2 - suppl-3402-96/art-10/par-1: 第十九条から第二十三条まで → 所得税法施行令 第二十一条 (Article 21), art-21 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-21 - suppl-3402-96/art-10/par-1: 第十九条から第二十三条まで → 所得税法施行令 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-22 - suppl-3402-96/art-10/par-1: 第十九条から第二十三条まで → 所得税法施行令 第二十三条 (Article 23), art-23 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-23 - suppl-3402-96/art-11/par-1: 法第九条第一項第七号 → 所得税法 第九条第一項第七号 (Article 9, paragraph (1), item (vii)), art-9/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-7 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-11/par-1: 新令第二百八条 → 所得税法施行令 第二百八条 (Article 208), art-208 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-208 - suppl-3402-96/art-11/par-1: 法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/income-tax-act/art-74/par-2 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-12/par-1: 新令第二百二十四条第一項から第三項まで → 所得税法施行令 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-1 - suppl-3402-96/art-12/par-1: 新令第二百二十四条第一項から第三項まで → 所得税法施行令 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-2 - suppl-3402-96/art-12/par-1: 新令第二百二十四条第一項から第三項まで → 所得税法施行令 第二百二十四条第三項 (Article 224, paragraph (3)), art-224/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-3 - suppl-3402-96/art-12/par-1: 第二百二十五条 → 所得税法施行令 第二百二十五条 (Article 225), art-225 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225 - suppl-3402-96/art-12/par-1: 新令第二百二十四条第四項から第六項まで → 所得税法施行令 第二百二十四条第四項 (Article 224, paragraph (4)), art-224/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-4 - suppl-3402-96/art-12/par-1: 新令第二百二十四条第四項から第六項まで → 所得税法施行令 第二百二十四条第五項 (Article 224, paragraph (5)), art-224/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-5 - suppl-3402-96/art-12/par-1: 新令第二百二十四条第四項から第六項まで → 所得税法施行令 第二百二十四条第六項 (Article 224, paragraph (6)), art-224/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-224/par-6 - suppl-3402-96/art-12/par-1: 第二百二十五条第三項 → 所得税法施行令 第二百二十五条第三項 (Article 225, paragraph (3)), art-225/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225/par-3 - suppl-3402-96/art-12/par-1: 第四項 → 所得税法施行令 第二百二十五条第四項 (Article 225, paragraph (4)), art-225/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-225/par-4 - suppl-3402-96/art-13/par-1: 法第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-13/par-1: この条 → 所得税法施行令 附則第十三条 (Supplementary Provisions, Article 13), suppl-3402-96/art-13 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-13 - suppl-3402-96/art-13/par-1: 法附則第十四条第一項から第三項まで → 所得税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-3401-33/art-14/par-1 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-14/par-1 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-13/par-1: 法附則第十四条第一項から第三項まで → 所得税法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-3401-33/art-14/par-2 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-14/par-2 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-13/par-1: 法附則第十四条第一項から第三項まで → 所得税法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-3401-33/art-14/par-3 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-14/par-3 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-14/par-1: 新令第二百七十二条第二項 → 所得税法施行令 第二百七十二条第二項 (Article 272, paragraph (2)), art-272/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-272/par-2 - suppl-3402-96/art-15/par-1: 法附則第三条 → 所得税法 附則第三条 (Supplementary Provisions, Article 3), suppl-3401-33/art-3 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-3 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-15/par-1: 法第百四十三条 → 所得税法 第百四十三条 (Article 143), art-143 — https://japanlaw.org/en/income-tax-act/art-143 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-15/par-1: 法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-16/par-1: 法附則第二十四条から第二十八条まで → 所得税法 附則第二十四条 (Supplementary Provisions, Article 24), suppl-3401-33/art-24 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-24 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-16/par-1: 法附則第二十四条から第二十八条まで → 所得税法 附則第二十五条 (Supplementary Provisions, Article 25), suppl-3401-33/art-25 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-25 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-16/par-1: 法附則第二十四条から第二十八条まで → 所得税法 附則第二十六条 (Supplementary Provisions, Article 26), suppl-3401-33/art-26 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-26 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-16/par-1: 法附則第二十四条から第二十八条まで → 所得税法 附則第二十七条 (Supplementary Provisions, Article 27), suppl-3401-33/art-27 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-27 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-16/par-1: 法附則第二十四条から第二十八条まで → 所得税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-3401-33/art-28 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-28 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-17/par-1: 新令第三百九条 → 所得税法施行令 第三百九条 (Article 309), art-309 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-309 - suppl-3402-96/art-17/par-1: 法第百八十五条第一項第三号 → 所得税法 第百八十五条第一項第三号 (Article 185, paragraph (1), item (iii)), art-185/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-185/par-1/item-3 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-17/par-2: 法第二百十二条第四項 → 所得税法 第二百十二条第四項 (Article 212, paragraph (4)), art-212/par-4 — https://japanlaw.org/en/income-tax-act/art-212/par-4 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-17/par-2: 法第百八十一条第二項 → 所得税法 第百八十一条第二項 (Article 181, paragraph (2)), art-181/par-2 — https://japanlaw.org/en/income-tax-act/art-181/par-2 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-17/par-2: 第百八十三条第二項 → 所得税法 第百八十三条第二項 (Article 183, paragraph (2)), art-183/par-2 — https://japanlaw.org/en/income-tax-act/art-183/par-2 (e-Gov law ID 340AC0000000033) - suppl-3402-96/art-18/par-1: 法附則第三十六条 → 所得税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-3401-33/art-36 — https://japanlaw.org/en/income-tax-act/suppl-3401-33/art-36 (e-Gov law ID 340AC0000000033) ## Cited by 8 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第八条第一項（退職給与引当金に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1 - 所得税法施行令 附則第八条第一項第一号（退職給与引当金に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1/item-1 - 所得税法施行令 附則第八条第一項第二号（退職給与引当金に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-1/item-2 - 所得税法施行令 附則第八条第二項（退職給与引当金に関する経過規定） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-8/par-2 - 所得税法施行令 附則第十三条第一項（合算対象世帯員がある場合の予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-13/par-1 - 所得税法施行令 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3412-2/par-2 - 所得税法施行令 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3412-128/par-2 - 所得税法施行令 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-62/par-2 --- ## 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-20261106T173921-093, 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-20261106T173921-093, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-094, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-004, 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