# 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-4092-17/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)（所得税法施行令の一部改正に伴う経過措置） — address `suppl-4092-17/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-4092-17/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（所得税法施行令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act caption: machine translation, not official suppl-4092-17/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-17/art-5 **第一項** 第十二条の規定による改正後の所得税法施行令第百八十二条の二（資産に係る控除対象外消費税額等の必要経費算入）の規定は、個人が平成九年四月一日（以下「施行日」という。）以後に行う消費税法（昭和六十三年法律第百八号）第二条第一項第十二号（定義）に規定する課税仕入れ及び施行日以後に同項第二号に規定する保税地域から引き取る同項第十一号に規定する課税貨物（地方税法等の一部を改正する法律（平成六年法律第百十一号）附則第五条第三項（経過措置対象課税仕入れ等）に規定する経過措置対象課税仕入れ等で同項第三号から第五号までに掲げるものに該当するものを除く。）について適用し、個人が施行日前に行った消費税法第二条第一項第十二号に規定する課税仕入れ及び施行日前に同項第二号に規定する保税地域から引き取った同項第十一号に規定する課税貨物（地方税法等の一部を改正する法律附則第五条第三項に規定する経過措置対象課税仕入れ等で同項第三号から第五号までに掲げるものに該当するものを含む。）については、なお従前の例による。 suppl-4092-17/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-17/art-5/par-1 The provisions of Article 182-2 (Inclusion in Necessary Expenses of Non-Deductible Consumption Tax Amounts, etc. Relating to Assets) of the Order for Enforcement of the Income Tax Act after amendment by Article 12 apply to taxable purchases prescribed in Article 2, paragraph (1), item (xii) (Definitions) of the Consumption Tax Act (Act No. 108 of 1988) that an individual makes on or after April 1, 1997 (hereinafter referred to as the "Effective Date"), and to taxable goods prescribed in item (xi) of that paragraph that are taken out of a bonded area prescribed in item (ii) of that paragraph on or after the Effective Date (excluding taxable purchases, etc. subject to transitional measures prescribed in Article 5, paragraph (3) (Taxable Purchases, etc. Subject to Transitional Measures) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 111 of 1994) that fall under items (iii) through (v) of that paragraph), and the provisions then in force continue to govern taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act that an individual made before the Effective Date and taxable goods prescribed in item (xi) of that paragraph that were taken out of a bonded area prescribed in item (ii) of that paragraph before the Effective Date (including taxable purchases, etc. subject to transitional measures prescribed in Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. that fall under items (iii) through (v) of that paragraph). machine translation, not official --- ## Cites - suppl-4092-17/art-5/par-1: 所得税法施行令第百八十二条の二 → 所得税法施行令 第百八十二条の二 (Article 182-2), art-182-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-182-2 - suppl-4092-17/art-5/par-1: 消費税法（昭和六十三年法律第百八号）第二条第一項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-12 (e-Gov law ID 363AC0000000108) - suppl-4092-17/art-5/par-1: 同項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-2 (e-Gov law ID 363AC0000000108) - suppl-4092-17/art-5/par-1: 同項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-11 (e-Gov law ID 363AC0000000108) --- ## 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-20261106T173921-099, 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