# 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-3542-69/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)（国内にある資産の所得等に関する経過措置） — address `suppl-3542-69/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-3542-69/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（国内にある資産の所得等に関する経過措置） — Transitional Measures Concerning Income from Assets in Japan, etc. caption: machine translation, not official suppl-3542-69/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3542-69/art-5 **第一項** 新令第二百八十条第二項第二号から第四号まで（国内にある資産の所得）及び第二百九十一条第三号（恒久的施設を有しない非居住者の課税所得）（租税特別措置法（昭和三十二年法律第二十六号）第三十七条の五第一項第一号又は第二号（有価証券の譲渡による所得の課税の特例）に掲げる所得に係る部分に限る。）の規定は、施行日以後に行われる同項第一号に規定する株式若しくは出資の譲渡又は同項第二号に規定する株式の売買に係る所得が同項第一号又は第二号に掲げる所得に該当する場合の施行日以後に行われる同項第一号に規定する株式若しくは出資の譲渡又は同項第二号に規定する株式の売買に係る所得について適用し、施行日前に行われた同項第一号に規定する株式若しくは出資の譲渡又は同項第二号に規定する株式の売買に係る所得については、なお従前の例による。 suppl-3542-69/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3542-69/art-5/par-1 The provisions of Article 280, paragraph (2), items (ii) through (iv) (Income from Assets in Japan) and Article 291, item (iii) (Taxable Income of Nonresidents without a Permanent Establishment) (limited to the portions pertaining to the income listed in Article 37-5, paragraph (1), item (i) or (ii) (Special Provisions for Taxation of Income from Transfer of Securities) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) of the New Order apply, where income relating to a transfer of shares or equity interests prescribed in item (i) of that paragraph, or a purchase and sale of shares prescribed in item (ii) of that paragraph, made on or after the Effective Date falls under the income listed in item (i) or (ii) of that paragraph, to the income relating to that transfer of shares or equity interests, or that purchase and sale of shares, made on or after the Effective Date, and the provisions then in force continue to govern income relating to a transfer of shares or equity interests prescribed in item (i) of that paragraph, or a purchase and sale of shares prescribed in item (ii) of that paragraph, made before the Effective Date. machine translation, not official --- ## Cites - suppl-3542-69/art-5/par-1: 新令第二百八十条第二項第二号から第四号まで → 所得税法施行令 第二百八十条第二項第二号 (Article 280, paragraph (2), item (ii)), art-280/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-280/par-2/item-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-20261106T173921-102, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-102, 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