# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6)

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- 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)（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） — address `suppl-3562-71/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-3562-71/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.

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### 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
<sup>caption: machine translation, not official</sup>
<sup>suppl-3562-71/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-6</sup>

**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。
<sup>suppl-3562-71/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3562-71/art-6/par-1</sup>
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.
<sup>machine translation, not official</sup>

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## Cites
- 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

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## 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-20261106T173921-103, 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