# 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-3442-84/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)（資産の譲渡とみなされる行為に関する経過措置） — address `suppl-3442-84/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-3442-84/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（資産の譲渡とみなされる行為に関する経過措置） — Transitional Measures Concerning Acts Deemed to Be a Transfer of Assets caption: machine translation, not official suppl-3442-84/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3442-84/art-5 **第一項** 都市計画法（昭和四十三年法律第百号）の施行前における地役権の設定に係る新令第七十九条第一項（資産の譲渡とみなされる行為）の規定の適用については、同項中「都市計画法（昭和四十三年法律第百号）第八条第一項第四号（地域地区）」とあるのは、「都市計画法施行法（昭和四十三年法律第百一号）による改正前の建築基準法（昭和二十五年法律第二百一号）第五十九条の三第一項（特定街区）」とする。 suppl-3442-84/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3442-84/art-5/par-1 With regard to the application of the provisions of Article 79, paragraph (1) (Acts Deemed to Be a Transfer of Assets) of the New Order to the establishment of a servitude before the enforcement of the City Planning Act (Act No. 100 of 1968), the phrase "Article 8, paragraph (1), item (iv) (Districts and Zones) of the City Planning Act (Act No. 100 of 1968)" in that paragraph is deemed to be replaced with "Article 59-3, paragraph (1) (Specified Blocks) of the Building Standards Act (Act No. 201 of 1950) prior to the amendment by the Act for Enforcement of the City Planning Act (Act No. 101 of 1968)". machine translation, not official --- ## Cites - suppl-3442-84/art-5/par-1: 新令第七十九条第一項 → 所得税法施行令 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-1 - suppl-3442-84/art-5/par-1: 都市計画法（昭和四十三年法律第百号）第八条第一項第四号 → e-Gov law 343AC0000000100, 第八条第一項第四号 (Article 8, paragraph (1), item (iv)), art-8/par-1/item-4 — not held in this collection --- ## 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-20261106T163957-120, 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