# 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-3632-362/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)（少額の減価償却資産の取得価額の必要経費算入等に関する経過措置） — address `suppl-3632-362/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-3632-362/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（少額の減価償却資産の取得価額の必要経費算入等に関する経過措置） — Transitional Measures Concerning the Inclusion in Necessary Expenses of the Acquisition Price of Small-Value Depreciable Assets, etc. caption: machine translation, not official suppl-3632-362/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-6 **第一項** 新所得税法施行令第百三十八条の規定は、個人が昭和六十四年四月一日以後に取得又は製作（以下この項において「取得等」という。）をした同条に規定する減価償却資産をその業務の用に供する場合について適用し、個人が同日前に取得等をした旧所得税法施行令第百三十八条に規定する減価償却資産をその業務の用に供した場合については、なお従前の例による。 suppl-3632-362/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-6/par-1 The provisions of Article 138 of the New Order for Enforcement of the Income Tax Act apply where an individual uses for his or her business a Depreciable Asset prescribed in that Article that the individual acquires or produces (hereinafter in this paragraph referred to as "acquisition, etc.") on or after April 1, 1989, and the provisions then in force continue to govern where an individual used for his or her business a Depreciable Asset prescribed in Article 138 of the Former Order for Enforcement of the Income Tax Act that the individual acquired or produced before that date. machine translation, not official **第二項** 新所得税法施行令第百三十九条の規定は、個人が昭和六十四年四月一日以後に同条に規定する費用を支出する場合について適用し、個人が同日前に旧所得税法施行令第百三十九条に規定する費用を支出した場合については、なお従前の例による。 suppl-3632-362/art-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-6/par-2 The provisions of Article 139 of the New Order for Enforcement of the Income Tax Act apply where an individual expends the expenses prescribed in that Article on or after April 1, 1989, and the provisions then in force continue to govern where an individual expended the expenses prescribed in Article 139 of the Former Order for Enforcement of the Income Tax Act before that date. machine translation, not official --- ## Cites - suppl-3632-362/art-6/par-1: 新所得税法施行令第百三十八条 → 所得税法施行令 第百三十八条 (Article 138), art-138 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-138 - suppl-3632-362/art-6/par-1: この項 → 所得税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3632-362/art-6/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-6/par-1 - suppl-3632-362/art-6/par-2: 新所得税法施行令第百三十九条 → 所得税法施行令 第百三十九条 (Article 139), art-139 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-139 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第三号イ（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-1/par-1/item-3/sub-1 - 所得税法施行令 附則第六条第一項（少額の減価償却資産の取得価額の必要経費算入等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-6/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-20261106T173921-100, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-109, 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