# 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-3582-59/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)（所得税法施行令の一部を改正する政令の一部改正に伴う経過措置） — address `suppl-3582-59/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-3582-59/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（所得税法施行令の一部を改正する政令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act caption: machine translation, not official suppl-3582-59/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3582-59/art-5 **第一項** 施行日前に第二条の規定による改正前の所得税法施行令の一部を改正する政令（昭和五十五年政令第二百五十号）附則第二項の規定により提出された所得税法施行令第五十条の十二（貯蓄取扱機関等の営業所の届出）に規定する届出書については、その提出がなかつたものとみなす。 suppl-3582-59/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3582-59/art-5/par-1 With regard to a written notice prescribed in Article 50-12 (Notification of Business Offices of Savings Institutions, etc.) of the Order for Enforcement of the Income Tax Act that was submitted before the Effective Date pursuant to the provisions of paragraph (2) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 250 of 1980) prior to amendment by the provisions of Article 2, it is deemed that it was not submitted. machine translation, not official **第二項** 第三条の規定による改正後の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三百十四号）附則第三条第二項（少額預金の利子所得等の非課税に関する経過措置）の規定によりなおその効力を有するものとされる同令による改正前の所得税法施行令第四十条（非課税貯蓄申告書）の規定は、施行日以後に同令第三十一条第一号（用語の意義）に規定する非課税貯蓄申告書を提出する場合について適用し、施行日前に当該非課税貯蓄申告書を提出した場合については、なお従前の例による。 suppl-3582-59/art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3582-59/art-5/par-2 The provisions of Article 40 (Statement of Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 314 of 1981), which are to remain in force pursuant to the provisions of Article 3, paragraph (2) (Transitional Measures Concerning Tax Exemption of Interest Income, etc. on Small-Amount Deposits) of the Supplementary Provisions of that Cabinet Order as amended by the provisions of Article 3, apply to the case of submitting, on or after the Effective Date, a statement of tax-exempt savings prescribed in Article 31, item (i) (Meaning of Terms) of the Order for Enforcement of the Income Tax Act prior to that amendment, and the provisions then in force continue to govern the case of submitting that statement of tax-exempt savings before the Effective Date. machine translation, not official --- ## 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-20261106T173921-104, 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-20261106T173921-104, 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