# 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-3492-75/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)（小規模事業者の収入及び費用の帰属時期の特例を受ける場合の手続に関する経過措置） — address `suppl-3492-75/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-3492-75/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（小規模事業者の収入及び費用の帰属時期の特例を受ける場合の手続に関する経過措置） — Transitional Measures Concerning Procedures for Receiving the Special Provisions on the Timing of Attribution of Revenue and Expenses of Small Enterprises caption: machine translation, not official suppl-3492-75/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3492-75/art-6 **第一項** 新令第百九十五条第一号（小規模事業者の要件）の規定により新たに所得税法第六十七条の二（小規模事業者の収入及び費用の帰属時期）に規定する小規模事業者に該当することとなつた居住者が、昭和四十九年分の所得税につき同条の規定の適用を受けようとする場合には、新令第百九十七条第一項（収入及び費用の帰属時期の特例を受けるための手続等）中「その年三月十五日」とあるのは、「昭和四十九年五月三十一日」として、同項の規定を適用する。 suppl-3492-75/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3492-75/art-6/par-1 Where a Resident who has newly come to fall under a small enterprise prescribed in Article 67-2 (Timing of Attribution of Revenue and Expenses of Small Enterprises) of the Income Tax Act under the provisions of Article 195, item (i) (Requirements for Small Enterprises) of the New Order intends to receive the application of the provisions of Article 67-2 of the Income Tax Act with regard to income tax for 1974, the provisions of Article 197, paragraph (1) (Procedures for Receiving the Special Provisions on the Timing of Attribution of Revenue and Expenses) of the New Order apply with the phrase "March 15 of that year" in that paragraph deemed to be replaced with "May 31, 1974". machine translation, not official **第二項** 新令第百九十七条第一項の規定（同項に規定する業務を開始した場合に係る部分に限る。）は、施行日以後に当該業務を開始する場合について適用し、同日前に当該業務を開始した場合については、なお従前の例による。 suppl-3492-75/art-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3492-75/art-6/par-2 The provisions of Article 197, paragraph (1) of the New Order (limited to the portion pertaining to the case where the business prescribed in that paragraph is commenced) apply to cases where that business is commenced on or after the Effective Date, and the provisions then in force continue to govern cases where that business was commenced before that date. machine translation, not official --- ## Cites - suppl-3492-75/art-6/par-1: 新令第百九十五条第一号 → 所得税法施行令 第百九十五条第一項第一号 (Article 195, paragraph (1), item (i)), art-195/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-195/par-1/item-1 - suppl-3492-75/art-6/par-1: 所得税法第六十七条の二 → 所得税法 第六十七条の二 (Article 67-2), art-67-2 — https://japanlaw.org/en/income-tax-act/art-67-2 (e-Gov law ID 340AC0000000033) - suppl-3492-75/art-6/par-1: 新令第百九十七条第一項 → 所得税法施行令 第百九十七条第一項 (Article 197, paragraph (1)), art-197/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-197/par-1 - suppl-3492-75/art-6/par-2: 新令第百九十七条第一項 → 所得税法施行令 第百九十七条第一項 (Article 197, paragraph (1)), art-197/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-197/par-1 --- ## 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-20261106T173921-097, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-100, 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