# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（減価償却資産の償却に関する経過規定） — address `suppl-3422-105/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/suppl-3422-105/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. --- ### 第五条（減価償却資産の償却に関する経過規定） — Transitional Provisions Concerning Depreciation of Depreciable Assets caption: machine translation, not official suppl-3422-105/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-5 **第一項** 新令第百二十二条（特別な償却率による償却の方法）（同条第一項の認定に係る部分に限る。）及び第百三十条（耐用年数の短縮）（同条第一項の承認に係る部分に限る。）の規定は、個人が昭和四十二年九月一日以後に当該認定又は承認を受けるために提出する申請から適用し、同日前に提出されるこれらの申請については、なお従前の例による。 suppl-3422-105/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-5/par-1 The provisions of Article 122 (Depreciation Methods Using Special Depreciation Rates) of the New Order (limited to the part pertaining to the certification under paragraph (1) of that Article) and Article 130 (Shortening of Useful Life) of the New Order (limited to the part pertaining to the approval under paragraph (1) of that Article) apply from the applications that an individual submits on or after September 1, 1967 in order to obtain that certification or approval, and for those applications submitted before that date, the provisions then in force continue to govern. machine translation, not official **第二項** 改正前の所得税法施行令（以下「旧令」という。）第百二十二条（特別な償却率による償却の方法）若しくは第百三十条（耐用年数の短縮）の規定又はこれらの例によつてされた国税庁長官の認定又は承認は、新令第百二十二条又は第百三十条の規定によつてされた国税局長の認定又は承認とみなす。 suppl-3422-105/art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-105/art-5/par-2 A certification or approval by the Commissioner of the National Tax Agency made pursuant to the provisions of Article 122 (Depreciation Methods Using Special Depreciation Rates) or Article 130 (Shortening of Useful Life) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order"), or made according to the precedent of those provisions, is deemed to be a certification or approval by a regional commissioner made pursuant to the provisions of Article 122 or Article 130 of the New Order. machine translation, not official --- ## Cites - suppl-3422-105/art-5/par-1: 新令第百二十二条 → 所得税法施行令 第百二十二条 (Article 122), art-122 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-122 - suppl-3422-105/art-5/par-1: 同条第一項 → 所得税法施行令 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-122/par-1 - suppl-3422-105/art-5/par-1: 第百三十条 → 所得税法施行令 第百三十条 (Article 130), art-130 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-130 - suppl-3422-105/art-5/par-1: 同条第一項 → 所得税法施行令 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-130/par-1 - suppl-3422-105/art-5/par-2: 新令第百二十二条 → 所得税法施行令 第百二十二条 (Article 122), art-122 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-122 - suppl-3422-105/art-5/par-2: 第百三十条 → 所得税法施行令 第百三十条 (Article 130), art-130 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-130 --- ## 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-20261106T173921-095, 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