# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71. 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: 附　則 (Supplementary Provisions) — address `suppl-3562-71` - 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-3562-71 - 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. --- ## 附　則 昭和五六年三月三一日政令第七一号 suppl-3562-71 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3562-71/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-1 **第一項** この政令は、昭和五十六年四月一日から施行する。ただし、第六十二条第一項に一号を加える改正規定並びに第二百八十条第二項及び第二百九十一条第三号の改正規定は、農住組合法（昭和五十五年法律第八十六号）の施行の日から施行する。 suppl-3562-71/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-1/par-1 This Cabinet Order comes into effect as of April 1, 1981; provided, however, that the provisions amending Article 62, paragraph (1) by adding one item thereto, and the provisions amending Article 280, paragraph (2) and Article 291, item (iii), come into effect as of the date of enforcement of the Farming and Residence Association Act (Act No. 86 of 1980). machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-3562-71/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-2 **第一項** 別段の定めがあるものを除き、改正後の所得税法施行令（以下「新令」という。）の規定は、昭和五十六年分以後の所得税について適用し、昭和五十五年分以前の所得税については、なお従前の例による。 suppl-3562-71/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-2/par-1 Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to income tax for 1981 and subsequent years, and the provisions then in force continue to govern income tax for 1980 and earlier years. machine translation, not official ### 第三条（特定退職金共済団体の要件等に関する経過措置） — Transitional Measures Concerning the Requirements, etc. of Specified Retirement Allowance Mutual Aid Organizations caption: machine translation, not official suppl-3562-71/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-3 **第一項** 新令第六十六条第一項（特定退職金共済団体の要件）の規定は、この政令の施行の日（以下「施行日」という。）以後に同項の承認（新令第六十七条第五項（特定退職金共済団体の承認）の変更の承認を含む。）を受ける場合について適用する。 suppl-3562-71/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-3/par-1 The provisions of Article 66, paragraph (1) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the New Order apply to the case of receiving, on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), the approval under that paragraph (including the approval of a change under Article 67, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order). machine translation, not official **第二項** 新令第六十九条から第七十一条まで及び第七十六条（退職金共済制度に基づく年金等に係る所得税の取扱い）の規定中新令第六十六条第一項に規定する特定退職金共済団体が行う給付及び当該団体が行う退職金共済に関する制度に基づいて支出する掛金に係る部分は、施行日以後に支払うべき当該給付（当該給付に対応する掛金で施行日前に支出されるべきもののうちに改正前の所得税法施行令（以下「旧令」という。）第六十九条第一項第二号に掲げる掛金が含まれているものを除く。）及び掛金について適用し、施行日前に支払うべき当該給付及び施行日以後に支払うべき当該給付でこれに対応する施行日前に支出されるべき掛金のうちに同号に掲げる掛金が含まれているもの並びに施行日前に支出すべき掛金については、なお従前の例による。 suppl-3562-71/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-3/par-2 Among the provisions of Articles 69 through 71 and Article 76 (Treatment of Income Tax on Annuities, etc. Under a Retirement Allowance Mutual Aid System) of the New Order, the part relating to benefits provided by a specified retirement allowance mutual aid organization prescribed in Article 66, paragraph (1) of the New Order and to premiums paid out under a retirement allowance mutual aid system operated by that organization applies to such benefits and premiums that are payable on or after the Effective Date (excluding such benefits for which, among the premiums to be paid out before the Effective Date that correspond to the benefits, premiums listed in Article 69, paragraph (1), item (ii) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") are included), and the provisions then in force continue to govern such benefits payable before the Effective Date, such benefits payable on or after the Effective Date for which, among the premiums to be paid out before the Effective Date that correspond to them, premiums listed in that item are included, and premiums to be paid out before the Effective Date. machine translation, not official ### 第四条（国庫補助金等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Government Subsidy or Its Equivalent caption: machine translation, not official suppl-3562-71/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-4 **第一項** 新令第八十九条第四号及び第八号（国庫補助金等の範囲）の規定は、個人が施行日以後に交付を受ける同条第四号に規定する助成金及び同条第八号に規定する補助金について適用し、施行日前に交付を受けた当該助成金及び補助金については、なお従前の例による。 suppl-3562-71/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-4/par-1 The provisions of Article 89, items (iv) and (viii) (Scope of Government Subsidy or Its Equivalent) of the New Order apply to the grants prescribed in item (iv) of that Article and the subsidies prescribed in item (viii) of that Article that an individual receives on or after the Effective Date, and the provisions then in force continue to govern such grants and subsidies received before the Effective Date. machine translation, not official ### 第五条（特別修繕引当金に関する経過措置） — Transitional Measures Concerning Special Repair Reserves caption: machine translation, not official suppl-3562-71/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-5 **第一項** 昭和五十六年十二月三十一日において特別修繕引当金勘定の金額（所得税法第五十五条第二項（特別修繕引当金）に規定する特別修繕引当金勘定の金額をいう。以下この条において同じ。）を有する個人は、当該特別修繕引当金勘定の金額が次の各号に掲げる場合の区分に応じ当該各号に定める金額（以下この項において「累積限度額」という。）を超えるときは、同年並びにその翌年及び翌々年において、それぞれ、当該超える部分の金額の三分の一に相当する金額（当該金額がその年の十二月三十一日における特別修繕引当金超過額（同日における特別修繕引当金勘定の金額が同日における累積限度額を超える場合におけるその超える部分の金額をいう。）を超えるときは、当該特別修繕引当金超過額）を取り崩さなければならない。 suppl-3562-71/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-1 An individual who has a balance of the reserve for special repairs account (meaning the balance of the reserve for special repairs account prescribed in Article 55, paragraph (2) (Reserve for Special Repairs) of the Income Tax Act; the same applies hereinafter in this Article) as of December 31, 1981 must, where that balance of the reserve for special repairs account exceeds the amount specified in each of the following items for the case categorized therein (hereinafter referred to as the "accumulated limit" in this paragraph), reverse, in that year and the following year and the year after that, in each case, an amount equivalent to one third of the amount of the excess portion (where that amount exceeds the excess amount of the special repair reserve as of December 31 of that year (meaning the amount of the portion by which the balance of the reserve for special repairs account as of that day exceeds the accumulated limit as of that day), that excess amount of the special repair reserve). machine translation, not official **一** 当該特別修繕引当金勘定に係る固定資産につき昭和五十六年十二月三十一日までに新令第百六十一条第一項第一号（特別修繕引当金勘定への繰入限度額）に規定する特別の修繕を行つたことがある場合　当該固定資産につき最近において行つた当該特別の修繕のために要した費用の額 suppl-3562-71/art-5/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-1/item-1 In the case where, with regard to the Fixed Assets pertaining to that special repair reserve account, special repairs prescribed in Article 161, paragraph (1), item (i) (Transfer Limit to Special Repair Reserve Account) of the New Order have been carried out on or before December 31, 1981: the amount of the expenses required for the most recent such special repairs carried out on those Fixed Assets; machine translation, not official **二** 前号に掲げる場合以外の場合　当該特別修繕引当金勘定に係る固定資産につき新令第百六十一条第一項第二号に規定する納税地の所轄税務署長が認定した金額 suppl-3562-71/art-5/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-1/item-2 In cases other than those set forth in the preceding item: the amount determined by the competent district director with jurisdiction over the place for tax payment prescribed in Article 161, paragraph (1), item (ii) of the New Order with regard to the Fixed Assets pertaining to that special repair reserve account. machine translation, not official **第二項** 前項の規定により取り崩すべきこととなつた特別修繕引当金勘定の金額は、その取り崩すべきこととなつた日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。 suppl-3562-71/art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-2 The balance of the reserve for special repairs account that is to be reversed pursuant to the preceding paragraph is to be included in gross revenue in calculating the amount of real property income or the amount of business income for the year that includes the day on which it became required to be reversed. machine translation, not official **第三項** 第一項の規定の適用がある場合における所得税法第五十五条第二項の規定の適用については、同項中「この項」とあるのは、「この項及び所得税法施行令の一部を改正する政令（昭和五十六年政令第七十一号）附則第五条第一項（特別修繕引当金に関する経過措置）」とする。 suppl-3562-71/art-5/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-3 With regard to the application of Article 55, paragraph (2) of the Income Tax Act in the case where paragraph (1) applies, the phrase "this paragraph" in Article 55, paragraph (2) of that Act is deemed to be replaced with "this paragraph and Article 5, paragraph (1) (Transitional Measures Concerning Special Repair Reserves) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 71 of 1981)". machine translation, not official ### 第六条（被災事業用資産の損失に含まれる支出に関する経過措置） — Transitional Measures Concerning Expenditure Included in Loss of Business Assets Affected by Disaster caption: machine translation, not official suppl-3562-71/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-6 **第一項** 新令第二百三条（被災事業用資産の損失に含まれる支出）の規定は、昭和五十六年一月一日以後にした同条に規定する費用の支出について適用し、同日前にした旧令第二百三条に規定する費用の支出については、なお従前の例による。 suppl-3562-71/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-6/par-1 The provisions of Article 203 (Expenditure Included in Loss of Business Assets Affected by Disaster) of the New Order apply to the expenditure of the expenses prescribed in that Article made on or after January 1, 1981, and the provisions then in force continue to govern the expenditure of the expenses prescribed in Article 203 of the Former Order made before that date. machine translation, not official ### 第七条（雑損控除の対象となる雑損失の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Casualty Losses Eligible for Deduction of Casualty Losses caption: machine translation, not official suppl-3562-71/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-7 **第一項** 新令第二百六条第一項及び第二項（雑損控除の対象となる雑損失の範囲等）の規定は、昭和五十六年一月一日以後にしたこれらの規定に規定する支出について適用し、同日前にした旧令第二百六条第一項に規定する支出については、なお従前の例による。 suppl-3562-71/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-7/par-1 The provisions of Article 206, paragraphs (1) and (2) (Scope, etc. of Casualty Losses Eligible for Deduction of Casualty Losses) of the New Order apply to the expenditures prescribed in those provisions made on or after January 1, 1981, and the provisions then in force continue to govern the expenditures prescribed in Article 206, paragraph (1) of the Former Order made before that date. machine translation, not official ### 第八条（寄付金控除の対象とされる試験研究法人等に対する寄付金に関する経過措置） — Transitional Measures Concerning Donations to Experimental Research Corporations, etc. Eligible for the Donation Deduction caption: machine translation, not official suppl-3562-71/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-8 **第一項** 新令第二百十五条第一号（試験研究法人等の範囲）の規定は、施行日以後に支出する所得税法第七十八条第一項（寄付金控除）に規定する特定寄付金について適用し、施行日前に支出した当該特定寄付金については、なお従前の例による。 suppl-3562-71/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-8/par-1 The provisions of Article 215, item (i) (Scope of Experimental Research Corporations, etc.) of the New Order apply to the specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that are made on or after the Effective Date, and the provisions then in force continue to govern such specified donations made before the Effective Date. machine translation, not official --- ## Cites - suppl-3562-71/art-3/par-2: 新令第六十九条から第七十一条まで → 所得税法施行令 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-69 - suppl-3562-71/art-3/par-2: 新令第六十九条から第七十一条まで → 所得税法施行令 第六十九条の二 (Article 69-2), art-69-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-69-2 - suppl-3562-71/art-3/par-2: 新令第六十九条から第七十一条まで → 所得税法施行令 第七十条 (Article 70), art-70 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-70 - suppl-3562-71/art-3/par-2: 新令第六十九条から第七十一条まで → 所得税法施行令 第七十一条 (Article 71), art-71 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-71 - suppl-3562-71/art-3/par-2: 第七十六条 → 所得税法施行令 第七十六条 (Article 76), art-76 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-76 - suppl-3562-71/art-4/par-1: 新令第八十九条第四号 → 所得税法施行令 第八十九条第一項第六号 (Article 89, paragraph (1), item (vi)), art-89/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-89/par-1/item-6 - suppl-3562-71/art-5/par-1: この条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-3562-71/art-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-5 - suppl-3562-71/art-5/par-1: この項 → 所得税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3562-71/art-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-1 - suppl-3562-71/art-5/par-1/item-2: 前号 → 所得税法施行令 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-3562-71/art-5/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-1/item-1 - suppl-3562-71/art-5/par-2: 前項 → 所得税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3562-71/art-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-1 - suppl-3562-71/art-5/par-3: 第一項 → 所得税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3562-71/art-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-1 - suppl-3562-71/art-6/par-1: 新令第二百三条 → 所得税法施行令 第二百三条 (Article 203), art-203 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-203 - suppl-3562-71/art-7/par-1: 新令第二百六条第一項 → 所得税法施行令 第二百六条第一項 (Article 206, paragraph (1)), art-206/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-206/par-1 - suppl-3562-71/art-7/par-1: 第二項 → 所得税法施行令 第二百六条第二項 (Article 206, paragraph (2)), art-206/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-206/par-2 - suppl-3562-71/art-8/par-1: 所得税法第七十八条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/income-tax-act/art-78/par-1 (e-Gov law ID 340AC0000000033) ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第五条第一項（特別修繕引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-1 - 所得税法施行令 附則第五条第一項第二号（特別修繕引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-1/item-2 - 所得税法施行令 附則第五条第二項（特別修繕引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-2 - 所得税法施行令 附則第五条第三項（特別修繕引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-3 --- ## 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-20261106T173921-093, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-096, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-101, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-103, 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-20261106T173921-103, 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