# 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-4052-85/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)（資産の譲渡とみなされる行為に関する経過措置） — address `suppl-4052-85/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-4052-85/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（資産の譲渡とみなされる行為に関する経過措置） — Transitional Measures Concerning Acts Deemed to Be a Transfer of Assets caption: machine translation, not official suppl-4052-85/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4052-85/art-5 **第一項** 新令第七十九条第一項（資産の譲渡とみなされる行為）の規定は、個人が施行日以後に行う同項に規定する借地権又は地役権の設定について適用し、個人が施行日前に行った旧令第七十九条第一項（資産の譲渡とみなされる行為）に規定する借地権又は地役権の設定については、なお従前の例による。 suppl-4052-85/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4052-85/art-5/par-1 The provisions of Article 79, paragraph (1) (Acts Deemed to Be Transfers of Assets) of the New Order apply to the establishment of a land leasehold right or servitude prescribed in that paragraph that an individual carries out on or after the Effective Date, and the provisions then in force continue to govern the establishment of a land leasehold right or servitude prescribed in Article 79, paragraph (1) (Acts Deemed to Be Transfers of Assets) of the Former Order that an individual carried out before the Effective Date. machine translation, not official --- ## Cites - suppl-4052-85/art-5/par-1: 新令第七十九条第一項 → 所得税法施行令 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/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-20261106T163957-120, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-111, 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