# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（恒久的施設を有しない非居住者の課税所得に関する経過措置） — address `suppl-3632-362/art-9` - 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-9 - 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. --- ### 第九条（恒久的施設を有しない非居住者の課税所得に関する経過措置） — Transitional Measures Concerning Taxable Income of Nonresidents without a Permanent Establishment caption: machine translation, not official suppl-3632-362/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-9 **第一項** 新所得税法施行令第二百九十一条第一項第三号ハの規定は、昭和六十四年四月一日以後に行う同号に規定する株券等の譲渡による所得について適用し、同日前に行つた株券等の譲渡による所得については、なお従前の例による。 suppl-3632-362/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3632-362/art-9/par-1 The provisions of Article 291, paragraph (1), item (iii), (c) of the New Order for Enforcement of the Income Tax Act apply to income from the transfer of share certificates, etc. prescribed in that item that is made on or after April 1, 1989, and the provisions then in force continue to govern income from the transfer of share certificates, etc. that was made before that date. machine translation, not official ## Cited by 1 provision cites 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 --- ## 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-20261106T173921-107, 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