# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84. 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: 附　則 (Supplementary Provisions) — address `suppl-4082-84` - 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-4082-84 - 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. --- ## 附　則 平成八年三月三一日政令第八四号 suppl-4082-84 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4082-84/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-1 **第一項** この政令は、平成八年四月一日から施行する。ただし、第三百四十五条第一項第七号の改正規定（「又は第一種財産形成基金給付金」を「、第一種財産形成基金給付金」に改め、「第二種財産形成基金給付金」の下に「又は同条第二項に規定する財産形成貯蓄活用給付金」を加える部分に限る。）は、勤労者財産形成促進法の一部を改正する法律（平成八年法律第五十四号）の施行の日から施行する。 suppl-4082-84/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-1/par-1 This Cabinet Order comes into effect as of April 1, 1996; provided, however, that the provisions amending Article 345, paragraph (1), item (vii) (limited to the part replacing "or Type 1 Property Accumulation Fund Benefits" with ", Type 1 Property Accumulation Fund Benefits" and adding "or Property Accumulation Savings Utilization Benefits prescribed in paragraph (2) of that Article" after "Type 2 Property Accumulation Fund Benefits") come into effect as of the day of enforcement of the Act Partially Amending the Workers' Property Accumulation Promotion Act (Act No. 54 of 1996). machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4082-84/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-2 **第一項** 別段の定めがあるものを除き、改正後の所得税法施行令（以下「新令」という。）の規定は、平成八年分以後の所得税について適用し、平成七年分以前の所得税については、なお従前の例による。 suppl-4082-84/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-2/par-1 Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to income tax for tax year 1996 and thereafter, and the provisions then in force continue to govern income tax for tax year 1995 and earlier. machine translation, not official ### 第三条（公社債等に係る有価証券の保管の委託又は登録に関する経過措置） — Transitional Measures Concerning Custody or Registration of Securities Relating to Public and Corporate Bonds, etc. caption: machine translation, not official suppl-4082-84/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-3 **第一項** 新令第五十一条の二第一項（公社債等に係る有価証券の保管の委託又は登録）の規定は、所得税法第十一条第一項若しくは第二項又は第三項（公共法人等及び公益信託に係る非課税）に規定する内国法人若しくは外国法人又は公益信託がこの政令の施行の日（以下「施行日」という。）以後に支払を受けるべきこれらの規定に規定する公社債等の利子又は収益の分配について適用し、当該内国法人若しくは外国法人又は公益信託が施行日前に支払を受けるべき当該公社債等の利子又は収益の分配については、なお従前の例による。 suppl-4082-84/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-3/par-1 The provisions of Article 51-2, paragraph (1) (Custody or Registration of Securities Relating to Public and Corporate Bonds, etc.) of the New Order apply to interest on public and corporate bonds, etc. prescribed in Article 11, paragraph (1) or (2), or paragraph (3) (Nontaxation of Public Corporations, etc. and Public Interest Trusts) of the Income Tax Act, or distributions of proceeds from them, that a Domestic Corporation, Foreign Corporation or public interest trust prescribed in those provisions is to be paid on or after the day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern interest on those public and corporate bonds, etc., or distributions of proceeds from them, that that Domestic Corporation or Foreign Corporation or public interest trust was to be paid before the Effective Date. machine translation, not official ### 第四条 〔削除 / repealed〕 suppl-4082-84/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-4 **第一項** 削除 suppl-4082-84/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-4/par-1 no English for this paragraph ### 第五条（利子、配当等の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, etc. caption: machine translation, not official suppl-4082-84/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-5 **第一項** 新令第三百三十六条第二項（預貯金、株式等に係る利子、配当等の受領者の告知）の規定は、施行日以後に支払の確定する同条第一項に規定する利子等又は配当等について適用し、施行日前に支払の確定した当該利子等又は配当等については、なお従前の例による。 suppl-4082-84/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-5/par-1 The provisions of Article 336, paragraph (2) (Notice by Persons Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order apply to interest and similar income or dividends and similar income prescribed in paragraph (1) of that Article for which payment is determined on or after the Effective Date, and the provisions then in force continue to govern that interest and similar income or those dividends and similar income for which payment was determined before the Effective Date. machine translation, not official **第二項** 新令第三百三十六条第二項第一号に規定する利子等又は配当等を生ずべき同号に規定する証券投資信託の受益証券を施行日において有する者の当該証券投資信託の受益証券（施行日前に同号に規定する金融機関の営業所等で大蔵省令で定めるものにおいて購入し、かつ、施行日において当該大蔵省令で定めるものにその保管の委託をしているものに限る。）に係る収益の分配に係る同条第一項の規定による告知及び新令第三百三十七条第一項（告知に係る住民票の写しその他の書類の提示等）に規定する提示は、これらの規定に定めるところによるほか、その収益の分配の支払の確定する日（その確定する日が二以上あるときは、施行日以後最初にその支払の確定する日）までに、当該収益の分配の支払をする者から送付を受けた書類に当該収益の分配の支払を受ける者の氏名又は名称及び住所、当該収益の分配を生ずべき当該証券投資信託の受益証券の種類その他の大蔵省令で定める事項を記載して、当該事項を記載した書類を、当該収益の分配に係る支払事務取扱者（新令第三百三十六条第一項に規定する支払事務取扱者をいう。）に提出することによりすることができる。 suppl-4082-84/art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-5/par-2 The notice under Article 336, paragraph (1) of the New Order and the presentation prescribed in Article 337, paragraph (1) (Presentation of a Copy of the Certificate of Residence or Other Documents Relating to Notice) of the New Order, in relation to distributions of proceeds from beneficiary certificates of a Securities Investment Trust prescribed in Article 336, paragraph (2), item (i) of the New Order that are to produce interest and similar income or dividends and similar income prescribed in that item, held on the Effective Date by a person (limited to those beneficiary certificates of that Securities Investment Trust that were purchased before the Effective Date at a business office of a financial institution or other such place prescribed in that item that is specified by Ministry of Finance Order, and that have been entrusted for custody to that specified business office of a financial institution or other such place on the Effective Date), may be made, in addition to as provided in those provisions, by the day on which payment of the distribution of proceeds is determined (where there are two or more such days, the first such day on or after the Effective Date), by entering the name or title and address of the person receiving payment of the distribution of proceeds, the type of the beneficiary certificates of that Securities Investment Trust that are to produce the distribution of proceeds, and other particulars specified by Ministry of Finance Order, in the document sent from the person making payment of the distribution of proceeds, and submitting the document stating those particulars to the person handling payments for that distribution of proceeds (meaning a person handling payments prescribed in Article 336, paragraph (1) of the New Order). machine translation, not official **第三項** 前項に規定する証券投資信託の受益証券を施行日において有する者が同項の規定により同項に規定する書類を同項の支払事務取扱者に提出したときは、施行日以後における当該書類に記載された当該証券投資信託の受益証券に係る収益の分配については、新令第三百三十六条第一項の規定による告知があったものとみなす。 suppl-4082-84/art-5/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-5/par-3 Where a person who holds on the Effective Date beneficiary certificates of a Securities Investment Trust prescribed in the preceding paragraph has submitted the document prescribed in that paragraph to the person handling payments referred to in that paragraph pursuant to that paragraph, notice under Article 336, paragraph (1) of the New Order is deemed to have been given with respect to distributions of proceeds on or after the Effective Date relating to those beneficiary certificates of the Securities Investment Trust stated in that document. machine translation, not official **第四項** 新令第三百三十六条第三項の規定は、前項の場合について準用する。 suppl-4082-84/art-5/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-5/par-4 The provisions of Article 336, paragraph (3) of the New Order apply mutatis mutandis to the case referred to in the preceding paragraph. machine translation, not official **第五項** 新令第三百三十九条第三項（無記名公社債の利子等に係る告知書等の提出等）の規定は、施行日以後に支払を受ける同条第一項に規定する無記名公社債等の同項に規定する利子等について適用し、施行日前に支払を受けた当該利子等については、なお従前の例による。 suppl-4082-84/art-5/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-5/par-5 The provisions of Article 339, paragraph (3) (Submission of Paper-Based Notices, etc. Relating to Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order apply to interest and similar income prescribed in paragraph (1) of that Article from bearer public and corporate bonds, etc. prescribed in that paragraph that is received on or after the Effective Date, and the provisions then in force continue to govern that interest and similar income received before the Effective Date. machine translation, not official **第六項** 新令第三百三十九条第一項に規定する無記名の証券投資信託の受益証券を施行日において有する者の当該無記名の証券投資信託の受益証券（施行日前に新令第三百三十六条第二項第一号に規定する金融機関の営業所等で大蔵省令で定めるものにおいて購入し、かつ、施行日において当該大蔵省令で定めるものにその保管の委託をしているものに限る。）に係る収益の分配に係る新令第三百三十九条第一項に規定する告知書の提出及び同条第九項において準用する新令第三百三十七条第一項に規定する提示は、これらの規定に定めるところによるほか、その収益の分配の支払を受ける日（その支払を受ける日が二以上あるときは、施行日以後最初にその支払を受ける日）までに、当該収益の分配の支払をする者から送付を受けた書類に当該収益の分配の支払を受ける者の氏名又は名称及び住所、当該収益の分配を生ずべき当該無記名の証券投資信託の受益証券の種類その他の大蔵省令で定める事項を記載して、当該事項を記載した書類を、当該収益の分配の支払をする者に提出することによりすることができる。 suppl-4082-84/art-5/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-5/par-6 The submission of the paper-based notice prescribed in Article 339, paragraph (1) of the New Order and the presentation prescribed in Article 337, paragraph (1) of the New Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the New Order, in relation to distributions of proceeds from bearer beneficiary certificates of a Securities Investment Trust prescribed in Article 339, paragraph (1) of the New Order, held on the Effective Date by a person (limited to those bearer beneficiary certificates of a Securities Investment Trust that were purchased before the Effective Date at a business office of a financial institution or other such place prescribed in Article 336, paragraph (2), item (i) of the New Order that is specified by Ministry of Finance Order, and that have been entrusted for custody to that specified business office of a financial institution or other such place on the Effective Date), may be made, in addition to as provided in those provisions, by the day on which the distribution of proceeds is received (where there are two or more such days, the first such day on or after the Effective Date), by entering the name or title and address of the person receiving payment of the distribution of proceeds, the type of the bearer beneficiary certificates of that Securities Investment Trust that are to produce the distribution of proceeds, and other particulars specified by Ministry of Finance Order, in the document sent from the person making payment of the distribution of proceeds, and submitting the document stating those particulars to the person making payment of the distribution of proceeds. machine translation, not official **第七項** 前項に規定する無記名の証券投資信託の受益証券を施行日において有する者が同項の規定により同項に規定する書類を同項の支払をする者に提出したときは、施行日以後における当該書類に記載された当該無記名の証券投資信託の受益証券（当該書類に記載された当該無記名の証券投資信託の受益証券の保管の委託に係る契約に基づき、施行日以後に保管の委託をした新令第三百三十九条第一項に規定する無記名の証券投資信託の受益証券（以下この項において「追加委託受益証券」という。）を含む。）に係る収益の分配（施行日（当該追加委託受益証券にあっては、その保管の委託をした日）から引き続き保管の委託をしている期間内に支払を受ける収益の分配で、前項に規定する支払をする者がその支払の取扱いをするものに限る。）については、同条第一項に規定する告知書の提出があったものとみなす。 suppl-4082-84/art-5/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-5/par-7 Where a person who holds on the Effective Date bearer beneficiary certificates of a Securities Investment Trust prescribed in the preceding paragraph has submitted the document prescribed in that paragraph to the person making payment referred to in that paragraph pursuant to that paragraph, the submission of the paper-based notice prescribed in Article 339, paragraph (1) of the New Order is deemed to have been made with respect to distributions of proceeds, on or after the Effective Date, relating to those bearer beneficiary certificates of a Securities Investment Trust stated in that document (including bearer beneficiary certificates of a Securities Investment Trust prescribed in Article 339, paragraph (1) of the New Order that were entrusted for custody on or after the Effective Date under the contract for custody of the bearer beneficiary certificates of a Securities Investment Trust stated in that document (hereinafter in this paragraph referred to as an "additionally deposited beneficiary certificate")) (limited to distributions of proceeds received during the period of continuous custody from the Effective Date (for an additionally deposited beneficiary certificate, from the day on which it was entrusted for custody) for which the person making the payment prescribed in the preceding paragraph handles the payment). machine translation, not official **第八項** 新令第三百三十九条第四項から第六項までの規定は、前項の場合について準用する。 suppl-4082-84/art-5/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-5/par-8 The provisions of Article 339, paragraphs (4) through (6) of the New Order apply mutatis mutandis to the case referred to in the preceding paragraph. machine translation, not official --- ## Cites - suppl-4082-84/art-3/par-1: 新令第五十一条の二第一項 → 所得税法施行令 第五十一条の二第一項 (Article 51-2, paragraph (1)), art-51-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-2/par-1 - suppl-4082-84/art-3/par-1: 所得税法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/income-tax-act/art-11/par-1 (e-Gov law ID 340AC0000000033) - suppl-4082-84/art-3/par-1: 第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/income-tax-act/art-11/par-2 (e-Gov law ID 340AC0000000033) - suppl-4082-84/art-3/par-1: 第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/en/income-tax-act/art-11/par-3 (e-Gov law ID 340AC0000000033) - suppl-4082-84/art-5/par-1: 新令第三百三十六条第二項 → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-2 - suppl-4082-84/art-5/par-1: 同条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-1 - suppl-4082-84/art-5/par-2: 新令第三百三十六条第二項第一号 → 所得税法施行令 第三百三十六条第二項第一号 (Article 336, paragraph (2), item (i)), art-336/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-2/item-1 - suppl-4082-84/art-5/par-2: 同条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-1 - suppl-4082-84/art-5/par-2: 新令第三百三十七条第一項 → 所得税法施行令 第三百三十七条第一項 (Article 337, paragraph (1)), art-337/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-337/par-1 - suppl-4082-84/art-5/par-3: 前項 → 所得税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4082-84/art-5/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-5/par-2 - suppl-4082-84/art-5/par-3: 新令第三百三十六条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-1 - suppl-4082-84/art-5/par-4: 新令第三百三十六条第三項 → 所得税法施行令 第三百三十六条第三項 (Article 336, paragraph (3)), art-336/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-3 - suppl-4082-84/art-5/par-4: 前項 → 所得税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4082-84/art-5/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-5/par-3 - suppl-4082-84/art-5/par-5: 新令第三百三十九条第三項 → 所得税法施行令 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-3 - suppl-4082-84/art-5/par-5: 同条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-1 - suppl-4082-84/art-5/par-6: 新令第三百三十九条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-1 - suppl-4082-84/art-5/par-6: 新令第三百三十六条第二項第一号 → 所得税法施行令 第三百三十六条第二項第一号 (Article 336, paragraph (2), item (i)), art-336/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-2/item-1 - suppl-4082-84/art-5/par-6: 同条第九項 → 所得税法施行令 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-9 - suppl-4082-84/art-5/par-6: 新令第三百三十七条第一項 → 所得税法施行令 第三百三十七条第一項 (Article 337, paragraph (1)), art-337/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-337/par-1 - suppl-4082-84/art-5/par-7: 前項 → 所得税法施行令 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4082-84/art-5/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-5/par-6 - suppl-4082-84/art-5/par-7: 新令第三百三十九条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-1 - suppl-4082-84/art-5/par-7: この項 → 所得税法施行令 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-4082-84/art-5/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-5/par-7 - suppl-4082-84/art-5/par-8: 新令第三百三十九条第四項から第六項まで → 所得税法施行令 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-4 - suppl-4082-84/art-5/par-8: 新令第三百三十九条第四項から第六項まで → 所得税法施行令 第三百三十九条第五項 (Article 339, paragraph (5)), art-339/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-5 - suppl-4082-84/art-5/par-8: 新令第三百三十九条第四項から第六項まで → 所得税法施行令 第三百三十九条第六項 (Article 339, paragraph (6)), art-339/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-339/par-6 - suppl-4082-84/art-5/par-8: 前項 → 所得税法施行令 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-4082-84/art-5/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-5/par-7 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第五条第三項（利子、配当等の受領者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-5/par-3 - 所得税法施行令 附則第五条第四項（利子、配当等の受領者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-5/par-4 - 所得税法施行令 附則第五条第七項（利子、配当等の受領者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-5/par-7 - 所得税法施行令 附則第五条第八項（利子、配当等の受領者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-5/par-8 - 所得税法施行令 附則第十二条第一項（特別修繕引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/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-20261106T173921-093, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-096, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-112, 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-20261106T173921-112, 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