# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3442-84/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（たな卸資産の法定評価方法に関する経過措置） — address `suppl-3442-84/art-6` - 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-6 - 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. --- ### 第六条（たな卸資産の法定評価方法に関する経過措置） — Transitional Measures Concerning the Statutory Method of Valuing Inventory Assets caption: machine translation, not official suppl-3442-84/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3442-84/art-6 **第一項** 個人が、昭和四十四年分以後の所得税について、その有する新令第一条第一項（定義）に規定するたな卸資産の評価の方法につき新令第九十九条第一項第一号チ（たな卸資産の評価の方法）に掲げる売価還元法（売価のないたな卸資産については、同号ニに掲げる総平均法）を選定しようとする場合には、新令第百一条第二項（たな卸資産の評価の方法の変更手続）中「その新たな評価の方法を採用しようとする年の三月十五日」とあるのは、「昭和四十四年六月三十日」として、同項の規定を適用する。 suppl-3442-84/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3442-84/art-6/par-1 Where an individual wishes to select, for income tax for 1969 and subsequent years, with regard to the method of valuing inventory assets prescribed in Article 1, paragraph (1) (Definitions) of the New Order that the individual holds, the retail method listed in Article 99, paragraph (1), item (i), (h) (Methods of Valuing Inventory Assets) of the New Order (for inventory assets without a selling price, the total average method listed in (d) of that item), the provisions of Article 101, paragraph (2) (Procedures for Changing the Method of Valuing Inventory Assets) of the New Order apply by deeming the phrase "March 15 of the year in which the individual intends to adopt the new method of valuation" in that paragraph to be "June 30, 1969". machine translation, not official --- ## Cites - suppl-3442-84/art-6/par-1: 新令第一条第一項 → 所得税法施行令 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-1/par-1 - suppl-3442-84/art-6/par-1: 新令第九十九条第一項第一号 → 所得税法施行令 第九十九条第一項第一号 (Article 99, paragraph (1), item (i)), art-99/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99/par-1/item-1 - suppl-3442-84/art-6/par-1: 新令第百一条第二項 → 所得税法施行令 第百一条第二項 (Article 101, paragraph (2)), art-101/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-101/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-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