# 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-4032-86/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)（株式の取得価額に関する経過措置） — address `suppl-4032-86/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-4032-86/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（株式の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Shares caption: machine translation, not official suppl-4032-86/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4032-86/art-5 **第一項** 次項に定める場合を除き、新令第百十条から第百十三条まで（株式の取得価額）の規定は、施行日以後にこれらの規定に規定する事実がある場合における株式の取得価額について適用し、施行日前に旧令第百十条から第百十三条まで（株式の取得価額）の規定に規定する事実があった場合における株式の取得価額については、なお従前の例による。 suppl-4032-86/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4032-86/art-5/par-1 Except in the case prescribed in the following paragraph, the provisions of Articles 110 through 113 (Acquisition Price of Shares) of the New Order apply to the acquisition price of shares where there is an event prescribed in those provisions on or after the Effective Date, and the provisions then in force continue to govern the acquisition price of shares where there was an event prescribed in the provisions of Articles 110 through 113 (Acquisition Price of Shares) of the Former Order before the Effective Date. machine translation, not official **第二項** 商法等の一部を改正する法律（平成二年法律第六十四号）附則第十一条（株式分割等に関する経過措置）又は第十七条（利益の処分に関する経過措置）の規定によりなお従前の例によることとされる株式の発行又は利益の処分に係る旧令第百十二条各号（株式配当等により取得した株式の取得価額）に掲げる事由により取得した株式の取得価額については、なお従前の例による。 suppl-4032-86/art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4032-86/art-5/par-2 The provisions then in force continue to govern the acquisition price of shares acquired on a ground listed in the items of Article 112 (Acquisition Price of Shares Acquired by Stock Dividends, etc.) of the Former Order that relates to an issuance of shares or a disposition of profits for which the provisions then in force are to continue to apply pursuant to Article 11 (Transitional Measures Concerning Share Splits, etc.) or Article 17 (Transitional Measures Concerning Disposition of Profits) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. (Act No. 64 of 1990). machine translation, not official --- ## Cites - suppl-4032-86/art-5/par-1: 次項 → 所得税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4032-86/art-5/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4032-86/art-5/par-2 - suppl-4032-86/art-5/par-1: 新令第百十条から第百十三条まで → 所得税法施行令 第百十条 (Article 110), art-110 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-110 - suppl-4032-86/art-5/par-1: 新令第百十条から第百十三条まで → 所得税法施行令 第百十一条 (Article 111), art-111 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-111 - suppl-4032-86/art-5/par-1: 新令第百十条から第百十三条まで → 所得税法施行令 第百十二条 (Article 112), art-112 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112 - suppl-4032-86/art-5/par-1: 新令第百十条から第百十三条まで → 所得税法施行令 第百十三条 (Article 113), art-113 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第五条第一項（株式の取得価額に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4032-86/art-5/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-20261106T173921-110, 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