# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3402-96/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（青色申告に関する経過規定） — address `suppl-3402-96/art-15` - 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/art-15 - 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. --- ### 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 --- ## Cites - 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) --- ## 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-20261106T173921-094, 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