# 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-4102-104. 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-4102-104` - 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-4102-104 - 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 平成一〇年三月三一日政令第一〇四号 suppl-4102-104 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4102-104/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-1 **第一項** この政令は、平成十年四月一日から施行する。 suppl-4102-104/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-1/par-1 This Cabinet Order comes into effect on April 1, 1998. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4102-104/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/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、平成十年分以後の所得税について適用し、平成九年分以前の所得税については、なお従前の例による。 suppl-4102-104/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-2/par-1 Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the income tax for 1998 and thereafter, and for the income tax for 1997 and earlier, the provisions then in force continue to govern. machine translation, not official ### 第三条（非課税とされる通勤手当に関する経過措置） — Transitional Measures Concerning Commutation Allowances Treated as Nontaxable caption: machine translation, not official suppl-4102-104/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-3 **第一項** 新令第二十条の二（非課税とされる通勤手当）の規定は、平成十年一月一日以後に受けるべき同条に規定する通勤手当（同日前に受ける当該通勤手当の差額として追給されるものを除く。）について適用し、同日前に受けるべき同条に規定する通勤手当（同日以後に受けるべき当該通勤手当で同日前に受けるものの差額として追給されるものを含む。）については、なお従前の例による。 suppl-4102-104/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-3/par-1 Article 20-2 (Nontaxable Commutation Allowances) of the New Order applies to the commutation allowances prescribed in that Article receivable on or after January 1, 1998 (excluding those additionally paid as the difference of those commutation allowances received before that date), and for the commutation allowances prescribed in that Article receivable before that date (including those receivable on or after that date that are additionally paid as the difference of those commutation allowances received before that date), the provisions then in force continue to govern. machine translation, not official **第二項** 平成十年一月一日以後に受けるべき前項の通勤手当でこの政令の施行の日（以下「施行日」という。）前に受けたものに係る所得税法第四編第二章第一節（給与所得に係る源泉徴収義務及び徴収税額）の規定の適用については、新令第二十条の二及び同項の規定にかかわらず、なお従前の例による。 suppl-4102-104/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-3/par-2 With regard to the application of the provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes on Salary Income and Amount of Tax Collected) of the Income Tax Act to the commutation allowances referred to in the preceding paragraph that are receivable on or after January 1, 1998 and were received before the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), notwithstanding Article 20-2 of the New Order and the preceding paragraph, the provisions then in force continue to govern. machine translation, not official ### 第四条（特定退職金共済団体の要件に関する経過措置） — Transitional Measures Concerning the Requirements for Specified Retirement Allowance Mutual Aid Organizations caption: machine translation, not official suppl-4102-104/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-4 **第一項** 新令第七十三条（特定退職金共済団体の要件）の規定は、施行日以後に同条第一項の承認（新令第七十四条第五項（特定退職金共済団体の承認）の変更の承認を含む。）を受ける場合について適用する。 suppl-4102-104/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-4/par-1 Article 73 (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the New Order applies to the case where approval under paragraph (1) of that Article (including approval of a change under Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order) is received on or after the Effective Date. machine translation, not official ### 第五条（譲渡所得の基因とされない棚卸資産に準ずる資産に関する経過措置） — Transitional Measures Concerning Assets Equivalent to Inventory That Are Not Treated as the Source of Capital Gains caption: machine translation, not official suppl-4102-104/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-5 **第一項** 新令第八十一条第二号（譲渡所得の基因とされないたな卸資産に準ずる資産）の規定は、個人が平成十一年一月一日以後に譲渡をする同号に掲げる減価償却資産について適用し、個人が同日前に譲渡をした改正前の所得税法施行令（以下「旧令」という。）第八十一条第二号（譲渡所得の基因とされないたな卸資産に準ずる資産）に掲げる減価償却資産については、なお従前の例による。 suppl-4102-104/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-5/par-1 Article 81, item (ii) (Assets Equivalent to Inventory Assets That Are Not a Source of Capital Gains) of the New Order applies to the Depreciable Assets listed in that item that an individual transfers on or after January 1, 1999, and for the Depreciable Assets listed in Article 81, item (ii) (Assets Equivalent to Inventory Assets That Are Not a Source of Capital Gains) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that an individual transferred before that date, the provisions then in force continue to govern. machine translation, not official ### 第六条（株式等を取得する権利の価額等に関する経過措置） — Transitional Measures Concerning the Value, etc. of Rights to Acquire Shares, etc. caption: machine translation, not official suppl-4102-104/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-6 **第一項** 新令第八十四条（株式等を取得する権利の価額）の規定は、施行日以後にその行使をする同条に規定する権利について適用し、施行日前にその行使をした旧令第八十四条第一項（新株等を取得する権利の価額）に規定する権利については、なお従前の例による。 suppl-4102-104/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-6/par-1 Article 84 (Value of Rights to Acquire Shares, etc.) of the New Order applies to the rights prescribed in that Article that are exercised on or after the Effective Date, and for the rights prescribed in Article 84, paragraph (1) (Value of Rights to Acquire New Shares, etc.) of the Former Order that were exercised before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新令第百九条第一項（有価証券の取得価額）の規定は、施行日以後に取得する同項に規定する有価証券について適用し、施行日前に取得した旧令第百九条第一項（有価証券の取得価額）に規定する有価証券については、なお従前の例による。 suppl-4102-104/art-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-6/par-2 Article 109, paragraph (1) (Acquisition Cost of Securities) of the New Order applies to the Securities prescribed in that paragraph that are acquired on or after the Effective Date, and for the Securities prescribed in Article 109, paragraph (1) (Acquisition Cost of Securities) of the Former Order that were acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第七条（減価償却資産の償却の方法に関する経過措置） — Transitional Measures Concerning the Method of Depreciation of Depreciable Assets caption: machine translation, not official suppl-4102-104/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-7 **第一項** 新令第百二十条（減価償却資産の償却の方法）（第一項第七号に係る部分に限る。）の規定は、個人が平成十年十月一日以後に締結する同号に規定するリース取引に係る契約の目的とされている減価償却資産について適用する。 suppl-4102-104/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-7/par-1 Article 120 (Method of Depreciation of Depreciable Assets) of the New Order (limited to the portion pertaining to paragraph (1), item (vii)) applies to the Depreciable Assets that are the subject of a contract pertaining to a lease transaction prescribed in that item that an individual concludes on or after October 1, 1998. machine translation, not official ### 第八条（少額の減価償却資産の取得価額の必要経費算入等に関する経過措置） — Transitional Measures Concerning the Inclusion in Necessary Expenses of the Acquisition Price of Small-Value Depreciable Assets, etc. caption: machine translation, not official suppl-4102-104/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-8 **第一項** 新令第百三十八条（少額の減価償却資産の取得価額の必要経費算入）の規定は、平成十一年分以後の所得税について適用し、平成十年分以前の所得税については、なお従前の例による。 suppl-4102-104/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-8/par-1 Article 138 (Inclusion in Necessary Expenses of the Acquisition Cost of Low-Value Depreciable Assets) of the New Order applies to the income tax for 1999 and thereafter, and for the income tax for 1998 and earlier, the provisions then in force continue to govern. machine translation, not official **第二項** 新令第百三十九条（一括償却資産の必要経費算入）の規定は、平成十一年分以後の所得税について適用し、平成十年分以前の所得税については、なお従前の例による。 suppl-4102-104/art-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-8/par-2 Article 139 (Inclusion in Necessary Expenses of Lump-Sum Depreciable Assets) of the New Order applies to the income tax for 1999 and thereafter, and for the income tax for 1998 and earlier, the provisions then in force continue to govern. machine translation, not official ### 第九条（貸倒引当金に関する経過措置） — Transitional Measures Concerning Bad Debt Reserves caption: machine translation, not official suppl-4102-104/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-9 **第一項** 新令第百四十五条第一項（貸金に係る貸倒引当金勘定への繰入限度額）の居住者の平成十年分及び平成十一年分の所得税に係る同条第二項の規定の適用については、同項中「平成十年一月一日」とあるのは「昭和五十五年一月一日」と、「平成十年及び平成十一年」とあるのは「昭和五十五年及び昭和五十六年」と、「貸金の額の合計額」とあるのは「売掛金、貸付金その他これらに準ずる金銭債権の額の合計額」とする。 suppl-4102-104/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-9/par-1 With regard to the application of Article 145, paragraph (2) of the New Order to the income tax for 1998 and 1999 of a Resident referred to in Article 145, paragraph (1) (Transfer Limit to the Reserve Account for Bad Debts on Loans) of the New Order, in Article 145, paragraph (2) the phrase "January 1, 1998" is deemed to be replaced with "January 1, 1980", the phrase "1998 and 1999" with "1980 and 1981", and the phrase "the sum of the amounts of the collectively assessed loans" with "the sum of the amounts of accounts receivable, loans receivable and other monetary claims equivalent thereto". machine translation, not official ### 第十条（返品調整引当金に関する経過措置） — Transitional Measures Concerning Reserve for Loss on Returned Goods caption: machine translation, not official suppl-4102-104/art-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-10 **第一項** 個人が法人税法等の一部を改正する法律（平成十年法律第二十四号。以下「改正法」という。）附則第十七条第二項（割賦販売等に関する経過措置）の規定の適用がある場合における新令第百五十条第一項（返品調整引当金勘定への繰入限度額）の規定の適用については、同項第一号中「第六十五条第二項（延払条件付販売等）に規定する延払条件付販売等」とあるのは「第六十五条第二項（延払条件付販売等）に規定する延払条件付販売等及び法人税法等の一部を改正する法律（平成十年法律第二十四号。以下この号において「平成十年改正法」という。）附則第十七条第二項（割賦販売等に関する経過措置）に規定する経過措置対象割賦販売等」と、「同条第一項本文の規定の適用を受けたもの」とあるのは「法第六十五条第一項本文の規定又は平成十年改正法附則第十七条第二項の規定の適用を受けたもの」と、「同条第二項に規定する延払条件付販売等」とあるのは「法第六十五条第二項に規定する延払条件付販売等及び平成十年改正法附則第十七条第二項に規定する経過措置対象割賦販売等」とする。 suppl-4102-104/art-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-10/par-1 In the case where Article 17, paragraph (2) (Transitional Measures Concerning Instalment Sales or Similar Transactions) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998; hereinafter referred to as the "Amending Act") applies to an individual, with regard to the application of Article 150, paragraph (1) (Transfer Limit to the Reserve Account for Returned Goods Adjustment) of the New Order, the phrase "sale on deferred payment terms prescribed in Article 65, paragraph (2) (Sale on Deferred Payment Terms)" in item (i) of that paragraph is deemed to be replaced with "sale on deferred payment terms prescribed in Article 65, paragraph (2) (Sale on Deferred Payment Terms) and instalment sale under the transitional rules prescribed in Article 17, paragraph (2) (Transitional Measures Concerning Instalment Sales or Similar Transactions) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998; hereinafter referred to in this item as the "1998 Amending Act")", the phrase "to which the provisions of the main clause of paragraph (1) of that Article applied" is deemed to be replaced with "to which the provisions of the main clause of Article 65, paragraph (1) of the Act or the provisions of Article 17, paragraph (2) of the Supplementary Provisions of the 1998 Amending Act applied", and the phrase "sale on deferred payment terms prescribed in paragraph (2) of that Article" is deemed to be replaced with "sale on deferred payment terms prescribed in Article 65, paragraph (2) of the Act and instalment sale under the transitional rules prescribed in Article 17, paragraph (2) of the Supplementary Provisions of the 1998 Amending Act". machine translation, not official ### 第十一条（退職給与引当金に関する経過措置） — Transitional Measures Concerning Reserves for Severance Packages caption: machine translation, not official suppl-4102-104/art-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11 **第一項** 新令第百五十四条から第百五十六条まで（退職給与引当金勘定への繰入限度額等）の規定は、平成十一年分以後の所得税について適用し、平成十年分以前の所得税については、なお従前の例による。この場合において、個人の平成十一年分から平成十五年分までの各年分の事業所得の金額を計算する場合における新令第百五十四条第一項第二号及び第百五十五条第一項第二号の規定の適用については、新令第百五十四条第一項第二号中「百分の二十」とあるのは、平成十一年分については「百分の三十七」と、平成十二年分については「百分の三十三」と、平成十三年分については「百分の三十」と、平成十四年分については「百分の二十七」と、平成十五年分については「百分の二十三」とする。 suppl-4102-104/art-11/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-1 The provisions of Articles 154 through 156 (Transfer Limit to the Severance Package Reserves Account, etc.) of the New Order apply to income tax for tax year 1999 and thereafter, and the provisions then in force continue to govern income tax for tax year 1998 and earlier. In this case, with regard to the application of Article 154, paragraph (1), item (ii) and Article 155, paragraph (1), item (ii) of the New Order in calculating the amount of business income of an individual for each of tax years 1999 through 2003, the phrase "20 percent" in Article 154, paragraph (1), item (ii) of the New Order is deemed to be replaced with "37 percent" for tax year 1999, "33 percent" for tax year 2000, "30 percent" for tax year 2001, "27 percent" for tax year 2002, and "23 percent" for tax year 2003. machine translation, not official **第二項** 所得税法施行令の一部を改正する政令（昭和五十五年政令第四十号。以下「昭和五十五年改正令」という。）附則第三条第二項又は第三項（退職給与引当金に関する経過措置）（これらの規定を同条第五項において準用する場合を含む。）の規定の適用を受けた個人で、平成十一年（以下この条において「改正年」という。）において改正時累積限度超過額（改正年の十二月三十一日におけるその前年から繰り越された所得税法第五十四条第二項（退職給与引当金）に規定する退職給与引当金勘定の金額（改正年における相続（包括遺贈を含む。）によって新令第百五十七条第二項（死亡の場合の退職給与引当金勘定の金額の処理）の規定によりその者が有するものとみなされた当該退職給与引当金勘定の金額がある場合には、当該退職給与引当金勘定の金額を加算した金額）が改正年の十二月三十一日（その者が年の中途において死亡したときは、その死亡の時。以下この項において同じ。）において新令第百五十四条第一項第一号イの規定により計算される退職給与の額の合計額の百分の四十に相当する金額を超える場合における当該超える部分の金額に相当する金額をいう。第二号において同じ。）を有するものについては、その改正年から、その年十二月三十一日におけるその年の前年から繰り越された同法第五十四条第二項に規定する退職給与引当金勘定の金額（その年において相続（包括遺贈を含む。）によって新令第百五十七条第二項の規定によりその者が有するものとみなされた当該退職給与引当金勘定の金額がある場合には、当該退職給与引当金勘定の金額を含む。第一号において「繰越退職給与引当金勘定の金額」という。）がその年十二月三十一日におけるこの項の規定を適用しないで、かつ、前項の規定を適用して計算した場合における新令第百五十五条第一項第二号に規定する累積限度額（第二号において「経過累積限度額」という。）以下となる最初の年の前年までの各年における同項第二号に規定する累積限度額は、前項の規定により読み替えられて適用される同号の規定にかかわらず、第一号又は第二号に掲げる金額のうちいずれか少ない金額とする。 suppl-4102-104/art-11/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-2 With regard to an individual to whom Article 3, paragraph (2) or (3) (Transitional Measures Concerning Reserves for Severance Packages) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 40 of 1980; hereinafter referred to as the "1980 Amending Order") (including where these provisions apply mutatis mutandis pursuant to paragraph (5) of that Article) has applied, and who has, in 1999 (hereinafter in this Article referred to as the "year of the amendment"), an excess over the cumulative limit at the amendment (meaning, where the amount of the severance package reserves account prescribed in Article 54, paragraph (2) (Reserves for Severance Packages) of the Income Tax Act carried forward from the preceding year as of December 31 of the year of the amendment (where, through inheritance (including universal legacy) in the year of the amendment, there is an amount of that severance package reserves account deemed to be held by that individual pursuant to Article 157, paragraph (2) (Treatment of the Amount of the Retirement Allowance Reserve Account in the Case of Death) of the New Order, the amount obtained by adding that amount of the severance package reserves account) exceeds the amount equivalent to 40 percent of the sum of the amounts of severance packages calculated pursuant to Article 154, paragraph (1), item (i), (a) of the New Order as of December 31 of the year of the amendment (where that individual dies in the middle of the year, at the time of death; the same applies hereinafter in this paragraph), the amount equivalent to that excess; the same applies in item (ii) of this paragraph), from the year of the amendment, the accumulated limit prescribed in Article 155, paragraph (1), item (ii) of the New Order for each year up to the year preceding the first year in which the balance of the reserve for retirement allowances carried forward (meaning the amount of the severance package reserves account prescribed in Article 54, paragraph (2) of that Act carried forward from the year preceding that year as of December 31 of that year (where, through inheritance (including universal legacy) in that year, there is an amount of that severance package reserves account deemed to be held by that individual pursuant to Article 157, paragraph (2) of the New Order, including that amount of the severance package reserves account); referred to as the "balance of the reserve for retirement allowances carried forward" in item (i)) becomes equal to or less than the transitional accumulated limit (meaning the accumulated limit prescribed in Article 155, paragraph (1), item (ii) of the New Order as calculated as of December 31 of that year without applying this paragraph and by applying the preceding paragraph; referred to as the "transitional accumulated limit" in item (ii)) is, notwithstanding the provisions of item (ii) of that paragraph as applied with replaced readings pursuant to the preceding paragraph, to be whichever is smaller of the amounts listed in item (i) or (ii). machine translation, not official **一** その年十二月三十一日における繰越退職給与引当金勘定の金額 suppl-4102-104/art-11/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-2/item-1 The balance of the reserve for retirement allowances carried forward as of December 31 of that year; machine translation, not official **二** 経過累積限度額に、改正時累積限度超過額に六から改正年の翌年一月一日からその年十二月三十一日までの期間の年数に相当する数（その数が六を超えるときは、六）を控除した数を乗じて六で除して計算した金額を加算した金額 suppl-4102-104/art-11/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-2/item-2 The amount obtained by adding to the transitional accumulated limit the amount calculated by multiplying the excess over the cumulative limit at the amendment by the number obtained by subtracting from 6 the number equivalent to the number of years in the period from January 1 of the year following the year of the amendment to December 31 of that year (or, where that number exceeds 6, 6), and dividing the product by 6. machine translation, not official **第三項** 次に掲げる個人の改正年以後の各年における新令第百五十六条第一項第三号（退職金共済契約等を締結している場合の繰入限度額の特例等）の規定の適用については、同号中「この号の規定を適用しないで計算した場合における前条第一項第二号に定める金額（以下この号において「調整前累積限度超過額」という。）」とあるのは「調整前累積限度超過額（所得税法施行令の一部を改正する政令（平成十年政令第百四号。以下この号において「平成十年改正令」という。）附則第十一条第三項第一号に掲げる個人の前号に規定する場合に該当することとなつた日の属する年（以下この号において「移行年」という。）にあつては所得税法施行令の一部を改正する政令（昭和五十五年政令第四十号）附則第三条第四項の規定により読み替えられた同令の規定による改正後の所得税法施行令第百五十六条第一項第三号に規定する調整前累積限度超過額をいい、平成十年改正令附則第十一条第三項第二号に掲げる個人の移行年にあつては平成十年改正令による改正前の所得税法施行令（以下この号において「旧令」という。）第百五十六条第一項第三号の規定を適用しないで計算した場合における旧令第百五十五条第一項第二号に定める金額をいい、平成十年改正令附則第十一条第三項第三号に掲げる個人の移行年にあつては当該移行年の十二月三十一日における前条第一項第二号に規定する退職給与引当金勘定の金額が当該移行年の期末退職給与の要支給額に前年の累積限度割合（当該移行年の前年について平成十年改正令附則第十一条第一項及び第二項の規定並びに第百五十四条第一項第二号の規定を適用して計算した前条第一項第二号に規定する累積限度額のその前年の期末退職給与の要支給額に対する割合をいう。）を乗じて得た金額を超える場合におけるその超える部分の金額に相当する金額をいう。以下この号において同じ。）」と、「同日におけるこの号の規定を適用しないで計算した前条第一項第二号」とあるのは「同日においてこの号の規定を適用しないで、かつ、平成十年改正令附則第十一条第一項及び第二項の規定並びに第百五十四条第一項第二号の規定を適用して計算した場合における前条第一項第二号」と、「同項第二号」とあるのは「平成十年改正令附則第十一条第一項及び第二項の規定並びに第百五十四条第一項第二号の規定を適用して計算した場合における前条第一項第二号」とする。 suppl-4102-104/art-11/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-3 With regard to the application of Article 156, paragraph (1), item (iii) (Special Provisions on Transfer Limit Where Retirement Allowance Mutual Aid Contracts, etc. Have Been Concluded) of the New Order in each year on or after the year of the amendment to the following individuals, the phrase "the amount specified in item (ii) of paragraph (1) of the preceding Article, calculated without applying this item (hereinafter in this item referred to as the "pre-adjustment excess over the accumulated limit")" in that item is deemed to be replaced with "the pre-adjustment excess over the accumulated limit (in the case of the year that includes the day on which an individual listed in Article 11, paragraph (3), item (i) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 104 of 1998; hereinafter in this item referred to as the "1998 Amending Order") came to fall under the case prescribed in the preceding item (hereinafter in this item referred to as the "transition year"), the pre-adjustment excess over the accumulated limit prescribed in Article 156, paragraph (1), item (iii) of the Order for Enforcement of the Income Tax Act as amended by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 40 of 1980), as applied with replaced readings pursuant to Article 3, paragraph (4) of the Supplementary Provisions of that Cabinet Order; in the case of the transition year of an individual listed in Article 11, paragraph (3), item (ii) of the Supplementary Provisions of the 1998 Amending Order, the amount specified in Article 155, paragraph (1), item (ii) of the Order for Enforcement of the Income Tax Act before amendment by the 1998 Amending Order (hereinafter in this item referred to as the "Former Order"), calculated without applying Article 156, paragraph (1), item (iii) of the Former Order; and in the case of the transition year of an individual listed in Article 11, paragraph (3), item (iii) of the Supplementary Provisions of the 1998 Amending Order, where the amount of the retirement allowance reserve account prescribed in item (ii) of paragraph (1) of the preceding Article as of December 31 of that transition year exceeds the amount obtained by multiplying the year-end required retirement allowance payments of that transition year by the accumulated limit ratio of the preceding year (meaning the ratio of the accumulated limit prescribed in item (ii) of paragraph (1) of the preceding Article, calculated for the year preceding that transition year by applying Article 11, paragraphs (1) and (2) of the Supplementary Provisions of the 1998 Amending Order and Article 154, paragraph (1), item (ii), to the year-end required retirement allowance payments of that preceding year), the amount equivalent to that excess; the same applies hereinafter in this item)", the phrase "item (ii) of paragraph (1) of the preceding Article, calculated as of that day without applying this item" is deemed to be replaced with "item (ii) of paragraph (1) of the preceding Article, as calculated as of that day without applying this item and by applying Article 11, paragraphs (1) and (2) of the Supplementary Provisions of the 1998 Amending Order and Article 154, paragraph (1), item (ii)", and the phrase "item (ii) of that paragraph" is deemed to be replaced with "item (ii) of paragraph (1) of the preceding Article, as calculated by applying Article 11, paragraphs (1) and (2) of the Supplementary Provisions of the 1998 Amending Order and Article 154, paragraph (1), item (ii)". machine translation, not official **一** 改正年の前年において所得税法施行令の一部を改正する政令（昭和五十五年政令第四十号。以下この号において「昭和五十五年改正令」という。）附則第三条第四項の規定により読み替えられた昭和五十五年改正令による改正後の所得税法施行令第百五十六条第一項第三号の規定の適用を受けた昭和五十五年改正令附則第三条第四項第二号に掲げる個人 suppl-4102-104/art-11/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-3/item-1 An individual listed in Article 3, paragraph (4), item (ii) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 40 of 1980; hereinafter in this item referred to as the "1980 Amending Order") who, in the year preceding the year of the amendment, was subject to Article 156, paragraph (1), item (iii) of the Order for Enforcement of the Income Tax Act as amended by the 1980 Amending Order, as applied with replaced readings pursuant to Article 3, paragraph (4) of the Supplementary Provisions of the 1980 Amending Order; machine translation, not official **二** 改正年の前年において旧令第百五十六条第一項第三号の規定の適用を受けた個人（前号に掲げる個人を除く。） suppl-4102-104/art-11/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-3/item-2 An individual (excluding an individual listed in the preceding item) who, in the year preceding the year of the amendment, was subject to Article 156, paragraph (1), item (iii) of the Former Order; machine translation, not official **三** 新令第百五十六条第一項第三号に規定する個人のうち、同号に規定するその該当することとなった日の属する年が改正年から平成十六年までの年である個人 suppl-4102-104/art-11/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-3/item-3 Among the individuals prescribed in Article 156, paragraph (1), item (iii) of the New Order, an individual for whom the year that includes the day on which the individual came to fall under the case prescribed in that item is a year from the year of the amendment to 2004. machine translation, not official **第四項** 新令第百五十六条第一項第三号（同号ロに係る部分に限る。）の規定は、個人の平成十一年一月一日以後に同項第二号に規定する場合に該当することとなったときにおける同項第三号に規定する累積限度額の同号ロによる計算について適用し、個人の平成十年十二月三十一日前に旧令第百五十六条第一項第二号に規定する場合に該当することとなったときにおける同項第三号に規定する期末退職給与の要支給額の百分の四十に相当する金額及び新令第百五十六条第一項第三号に規定する累積限度額の計算については、なお従前の例による。 suppl-4102-104/art-11/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-4 The provisions of Article 156, paragraph (1), item (iii) of the New Order (limited to the part pertaining to (b) of that item) apply to the calculation under (b) of that item of the accumulated limit prescribed in item (iii) of that paragraph where an individual comes to fall under the case prescribed in item (ii) of that paragraph on or after January 1, 1999, and the provisions then in force continue to govern the calculation of the amount equivalent to 40 percent of the year-end required retirement allowance payments prescribed in Article 156, paragraph (1), item (iii) of the Former Order and of the accumulated limit prescribed in Article 156, paragraph (1), item (iii) of the New Order where an individual came to fall under the case prescribed in Article 156, paragraph (1), item (ii) of the Former Order before December 31, 1998. machine translation, not official ### 第十二条（特別修繕引当金に関する経過措置） — Transitional Measures Concerning Special Repair Reserves caption: machine translation, not official suppl-4102-104/art-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12 **第一項** 改正法附則第十五条第二項（特別修繕引当金に関する経過措置）の規定によりなおその効力を有するものとされる改正法第二条の規定による改正前の所得税法（以下「旧法」という。）第五十五条（特別修繕引当金）の規定の適用については、旧令第百六十条から第百六十三条まで（特別修繕引当金勘定への繰入限度額等）の規定並びに附則第十九条（所得税法施行令の一部を改正する政令の一部改正）の規定による改正前の所得税法施行令の一部を改正する政令（平成八年政令第八十四号）附則第四条（特別修繕引当金に関する経過措置）及び附則第二十条（所得税法施行令の一部を改正する政令の一部改正）の規定による改正前の所得税法施行令の一部を改正する政令（平成九年政令第百三号。次項において「平成九年改正令」という。）附則第三条（特別修繕引当金に関する経過措置）の規定は、なおその効力を有する。この場合において、旧令第百六十条第三号及び第四号並びに第百六十一条第一項第一号ニ及び第三項中「大蔵省令」とあるのは、「財務省令」とする。ただし、改正法附則第十五条第三項に規定する二年を経過した特別修繕引当金勘定の金額が生じた旧法第五十五条第一項に規定する固定資産については、同項に規定する政令で定めるところにより計算した金額は、ないものとする。 suppl-4102-104/art-12/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-1 With regard to the application of Article 55 (Reserves for Special Repairs) of the Income Tax Act before amendment by the provisions of Article 2 of the Amending Act (hereinafter referred to as the "Former Act"), which is to remain in force pursuant to Article 15, paragraph (2) (Transitional Measures Concerning Reserves for Special Repairs) of the Supplementary Provisions of the Amending Act, the provisions of Articles 160 through 163 (Transfer Limit to the Special Repair Reserve Account, etc.) of the Former Order, Article 4 (Transitional Measures Concerning Reserves for Special Repairs) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 84 of 1996) before amendment by the provisions of Article 19 (Partial Amendment of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act) of the Supplementary Provisions, and Article 3 (Transitional Measures Concerning Reserves for Special Repairs) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 103 of 1997; hereinafter referred to as the "1997 Amendment Order" in the following paragraph) before amendment by the provisions of Article 20 (Partial Amendment of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act) of the Supplementary Provisions remain in force. In this case, the phrase "大蔵省令" (Ministry of Finance Order, under its former name) in Article 160, items (iii) and (iv) and Article 161, paragraph (1), item (i), (d) and paragraph (3) of the Former Order is deemed to be replaced with "財務省令" (Ministry of Finance Order, under its current name); provided, however, that for a Fixed Asset prescribed in Article 55, paragraph (1) of the Former Act for which an amount of the special repair reserve account that has passed the two years prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Amending Act has arisen, the amount calculated as prescribed by the Cabinet Order prescribed in that paragraph is deemed not to exist. machine translation, not official **第二項** 改正法附則第十五条第三項に規定する政令で定める日は、同項に規定する資産が次の各号に掲げる資産のいずれに該当するかに応じ当該各号に定める日とする。 suppl-4102-104/art-12/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-2 The date specified by Cabinet Order prescribed in Article 15, paragraph (3) of the Supplementary Provisions of the Amending Act is to be, according to which of the assets listed in the following items the asset prescribed in that paragraph falls under, the date specified in the respective item. machine translation, not official **一** 旧法第五十五条第一項に規定する特別の修繕（以下この項において「特別の修繕」という。）を行ったことがある資産　最近において行った特別の修繕が完了した日の翌日から当該資産が旧令第百六十一条第一項第一号イからニまでに掲げる資産のいずれに該当するかに応じそれぞれ同号イからニまでに定める月数（前項の規定によりなおその効力を有するものとされる平成九年改正令附則第三条第一項後段に規定する船舶については、四十八月。次号において同じ。）を経過する日 suppl-4102-104/art-12/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-2/item-1 An asset for which special repairs prescribed in Article 55, paragraph (1) of the Former Act (hereinafter in this paragraph referred to as "special repairs") have been carried out: the day on which, from the day following the day on which the most recent special repairs were completed, the number of months specified in (a) through (d) of Article 161, paragraph (1), item (i) of the Former Order, according to which of the assets listed in (a) through (d) of that item the asset falls under, has elapsed (for a vessel prescribed in the latter part of Article 3, paragraph (1) of the Supplementary Provisions of the 1997 Amendment Order that is to remain in force pursuant to the preceding paragraph, 48 months; the same applies in the following item); machine translation, not official **二** 特別の修繕を行ったことがない資産　当該資産の取得又は建造若しくは築造の日の翌日から当該資産が旧令第百六十一条第一項第三号イからニまでに掲げる資産のいずれに該当するかに応じそれぞれ同号イからニまでに定める月数を経過する日 suppl-4102-104/art-12/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-2/item-2 An asset for which special repairs have not been carried out: the day on which, from the day following the day of acquisition, or construction or building, of the asset, the number of months specified in (a) through (d) of Article 161, paragraph (1), item (iii) of the Former Order, according to which of the assets listed in (a) through (d) of that item the asset falls under, has elapsed. machine translation, not official **第三項** 改正法附則第十五条第二項の資産に係る特別修繕引当金勘定の金額（同項の規定によりなおその効力を有するものとされる旧法第五十五条第一項の規定により各年分の不動産所得の金額又は事業所得の金額の計算上必要経費に算入されたものに限るものとし、既にこの項又は同条第二項の規定により取り崩すべきこととなったものを除く。以下この条において同じ。）を有する個人の平成十一年以後の各年の十二月三十一日において、前年から繰り越された当該資産に係る特別修繕引当金勘定の金額のうちに当該資産に係る前項に規定する日の属する年の十二月三十一日（同日が平成十一年十二月三十一日前である場合には、同日）の翌日から二年を経過したもの（以下この項において「特別修繕予定日経過引当金額」という。）がある場合には、当該特別修繕予定日経過引当金額については、当該二年を経過した日の属する年の十二月三十一日における当該資産に係る特別修繕引当金勘定の金額に十二（当該個人が死亡した場合にはその死亡の日の属する年の一月一日から当該死亡の日までの期間の月数）を乗じてこれを当該資産に係る前項に規定する月数で除して計算した金額（当該計算した金額が当該経過した日の属する年の十二月三十一日における当該資産に係る特別修繕引当金勘定の金額を超える場合には、当該特別修繕引当金勘定の金額）に相当する金額を取り崩さなければならない。 suppl-4102-104/art-12/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-3 In the case where, as of December 31 of each year on or after 1999, there is, among the amount of the special repair reserve account relating to an asset carried forward from the preceding year, an amount for which two years have elapsed from the day following December 31 of the year that includes the date prescribed in the preceding paragraph for that asset (or, where that day is before December 31, 1999, the day following December 31, 1999) (hereinafter in this paragraph referred to as the "reserve amount past the scheduled special repair date"), for an individual who has the amount of the special repair reserve account relating to an asset prescribed in Article 15, paragraph (2) of the Supplementary Provisions of the Amending Act (limited to an amount included in necessary expenses in calculating the amount of real property income or the amount of business income for each year pursuant to Article 55, paragraph (1) of the Former Act as it remains in force pursuant to Article 15, paragraph (2) of the Supplementary Provisions of the Amending Act, and excluding an amount that has already become subject to reversal pursuant to this paragraph or Article 55, paragraph (2) of the Former Act; the same applies hereinafter in this Article), an amount equivalent to the amount calculated by multiplying the amount of the special repair reserve account relating to that asset as of December 31 of the year that includes the day on which those two years elapsed by 12 (or, where that individual has died, the number of months in the period from January 1 of the year that includes the date of death to the date of death), and dividing the product by the number of months prescribed in the preceding paragraph for that asset (or, where the amount so calculated exceeds the amount of the special repair reserve account relating to that asset as of December 31 of the year that includes the day on which those two years elapsed, that amount of the special repair reserve account) must be reversed with respect to that reserve amount past the scheduled special repair date. machine translation, not official **第四項** 改正法附則第十五条第二項の規定によりなおその効力を有するものとされる旧法第五十五条第六項（死亡の場合の特別修繕引当金勘定の金額の処理）に規定する特別修繕引当金勘定の金額を有する個人が死亡した場合におけるその相続人の当該死亡の日の属する年に係る前項の規定の適用については、同項に規定する前年から繰り越された特別修繕引当金勘定の金額は、第一項の規定によりなおその効力を有するものとされる旧令第百六十三条第二項の規定により当該個人の相続人が有するものとみなされた特別修繕引当金勘定の金額を含むものとする。この場合において、当該相続人が有するものとみなされた特別修繕引当金勘定の金額については、前項中「に十二」とあるのは、「に当該死亡の日から同日の属する年の十二月三十一日までの期間の月数」とする。 suppl-4102-104/art-12/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-4 Where an individual who has the amount of the special repair reserve account prescribed in Article 55, paragraph (6) (Treatment of the Amount of the Special Repair Reserve Account in the Case of Death) of the Former Act, which is to remain in force pursuant to Article 15, paragraph (2) of the Supplementary Provisions of the Amending Act, has died, with regard to the application of the preceding paragraph to the heir of that individual for the year that includes the date of death, the amount of the special repair reserve account carried forward from the preceding year prescribed in that paragraph is to include the amount of the special repair reserve account deemed to be held by the heir of that individual pursuant to Article 163, paragraph (2) of the Former Order, which is to remain in force pursuant to paragraph (1). In this case, with regard to the amount of the special repair reserve account deemed to be held by that heir, the phrase "by 12" in the preceding paragraph is deemed to be replaced with "by the number of months in the period from the date of death to December 31 of the year that includes that date". machine translation, not official **第五項** 第三項（前項の規定により読み替えて適用する場合を含む。）の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。 suppl-4102-104/art-12/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-5 The number of months in paragraph (3) (including where applied with replaced readings pursuant to the preceding paragraph) is to be calculated according to the calendar, and where a fraction of less than one month arises, it is deemed to be one month. machine translation, not official ### 第十三条（製品保証等引当金に関する経過措置） — Transitional Measures Concerning Product Warranty Reserves caption: machine translation, not official suppl-4102-104/art-13 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-13 **第一項** 改正法附則第十六条第一項（製品保証等引当金に関する経過措置）の規定によりなおその効力を有するものとされる旧法第五十五条の二（製品保証等引当金）の規定の適用については、旧令第百六十三条の二から第百六十三条の五まで（製品保証等引当金勘定への繰入限度額等）の規定は、なおその効力を有する。 suppl-4102-104/art-13/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-13/par-1 With regard to the application of Article 55-2 (Product Warranty Reserves) of the Former Act, which is to remain in force pursuant to Article 16, paragraph (1) (Transitional Measures Concerning Product Warranty Reserves) of the Supplementary Provisions of the Amending Act, the provisions of Articles 163-2 through 163-5 (Transfer Limit to the Product Warranty Reserve Account, etc.) of the Former Order remain in force. machine translation, not official **第二項** 前項の規定によりなおその効力を有するものとされる旧令第百六十三条の五の規定は、改正法附則第十六条第二項の製品保証等引当金勘定の金額を有する居住者が死亡した場合について準用する。 suppl-4102-104/art-13/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-13/par-2 The provisions of Article 163-5 of the Former Order, which are to remain in force pursuant to the preceding paragraph, apply mutatis mutandis where a Resident who has the amount of the product warranty reserve account prescribed in Article 16, paragraph (2) of the Supplementary Provisions of the Amending Act has died. machine translation, not official ### 第十四条（リース取引に係る各種所得の金額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of Income in Each Class Relating to Lease Transactions caption: machine translation, not official suppl-4102-104/art-14 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-14 **第一項** 新令第百八十四条の二（リース取引に係る各種所得の金額の計算）の規定は、平成十年十月一日以後に締結される契約に係る同条第一項に規定するリース取引について適用する。 suppl-4102-104/art-14/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-14/par-1 The provisions of Article 184-2 (Calculation of Income in Each Class Relating to Lease Transactions) of the New Order apply to lease transactions prescribed in paragraph (1) of that Article that relate to contracts concluded on or after October 1, 1998. machine translation, not official ### 第十五条（割賦販売等に関する経過措置） — Transitional Measures Concerning Instalment Sales or Similar Transactions caption: machine translation, not official suppl-4102-104/art-15 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-15 **第一項** 改正法附則第十七条第二項（経過措置対象割賦販売等に係る収入及び費用の帰属時期）の規定の適用を受ける個人が、同項に規定する経過措置対象割賦販売等（以下この条において「経過措置対象割賦販売等」という。）をした年以後の各年のうちいずれかの年において、経過措置対象割賦販売等に係る収入金額及び費用の額のうちその年分の事業所得の金額の計算上、総収入金額及び必要経費に算入される金額についての明細書の添付がない改正法附則第十七条第四項に規定する確定申告書（以下この条において「確定申告書」という。）の提出をしたときは、その添付をしなかった年の前年以前の各年においてした経過措置対象割賦販売等に係る収入金額及び費用の額（当該各年分の事業所得の金額の計算上総収入金額及び必要経費に算入されるものを除く。）は、その添付をしなかった年分の事業所得の金額の計算上、総収入金額及び必要経費に算入する。 suppl-4102-104/art-15/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-15/par-1 Where an individual to whom Article 17, paragraph (2) (Timing of Attribution of Revenue and Expenses Relating to Instalment Sales under the Transitional Rules) of the Supplementary Provisions of the Amending Act applies has, in any year among the years on or after the year in which the individual made an instalment sale under the transitional rules prescribed in that paragraph (hereinafter in this Article referred to as the "instalment sale under the transitional rules"), filed a final return prescribed in Article 17, paragraph (4) of the Supplementary Provisions of the Amending Act (hereinafter in this Article referred to as the "final return") to which there is no attached detailed statement of the amounts, among the revenue and expenses relating to the instalment sale under the transitional rules, that are to be included in gross revenue and necessary expenses in calculating the amount of business income for that year, the revenue and expenses relating to instalment sales under the transitional rules made in each year preceding the year in which the attachment was not made, and earlier years (excluding those to be included in gross revenue and necessary expenses in calculating the amount of business income for each such year) are to be included in gross revenue and necessary expenses in calculating the amount of business income for the year in which the attachment was not made. machine translation, not official **第二項** 経過措置対象割賦販売等に係る収入金額及び費用の額につき改正法附則第十七条第二項の規定の適用を受けている個人が死亡した場合において、その個人の事業を承継した相続人が、その死亡の日の属する年以後の各年（次項第二号に掲げる場合に該当することとなった年以後の各年を除く。）においてその個人の当該経過措置対象割賦販売等に係る当該各年の収入金額及び費用の額を改正法附則第十七条第二項に規定する計算の方法により計算し、かつ、その計算の明細書の添付をした確定申告書を提出したときは、当該収入金額及び費用の額は、当該各年分の事業所得の金額の計算上、総収入金額及び必要経費に算入する。この場合において、当該相続人の当該個人の死亡の日の属する年の当該経過措置対象割賦販売等に係る収入金額及び費用の額を計算するときにおける同項の規定の適用については、同項中「定める金額」とあるのは、「定める金額を十二で除し、これに当該死亡の日から同日の属する年の十二月三十一日までの期間の月数を乗じて計算した金額」とする。 suppl-4102-104/art-15/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-15/par-2 Where an individual to whom Article 17, paragraph (2) of the Supplementary Provisions of the Amending Act applies with respect to the revenue and expenses relating to an instalment sale under the transitional rules has died, and the heir who succeeded to that individual's business has, in each year on or after the year that includes the date of death (excluding each year on or after the year in which the heir came to fall under the case prescribed in item (ii) of the following paragraph), calculated that individual's revenue and expenses for that year relating to that instalment sale under the transitional rules by the method of calculation prescribed in Article 17, paragraph (2) of the Supplementary Provisions of the Amending Act, and filed a final return to which a detailed statement of that calculation is attached, that revenue and those expenses are to be included in gross revenue and necessary expenses in calculating the amount of business income for each such year. In this case, with regard to the application of that paragraph when calculating the revenue and expenses of that heir relating to that instalment sale under the transitional rules of that individual for the year that includes that individual's date of death, the phrase "the amount specified" in that paragraph is deemed to be replaced with "the amount calculated by dividing the amount specified by 12 and multiplying the quotient by the number of months in the period from the date of death to December 31 of the year that includes that date". machine translation, not official **第三項** 経過措置対象割賦販売等に係る収入金額及び費用の額につき改正法附則第十七条第二項の規定の適用を受けている個人が死亡した場合において、その者の前項に規定する事業を承継した相続人が、その死亡の日の属する年以後のいずれかの年において次に掲げる場合に該当することとなったときは、当該個人の当該経過措置対象割賦販売等に係る収入金額及び費用の額（当該個人の各年分の事業所得の金額又は当該相続人のその該当することとなった年の前年以前の各年分の事業所得の金額の計算上総収入金額又は必要経費に算入されたものを除く。）は、その該当することとなった年分の事業所得の金額の計算上、総収入金額及び必要経費に算入する。 suppl-4102-104/art-15/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-15/par-3 Where an individual to whom Article 17, paragraph (2) of the Supplementary Provisions of the Amending Act applies with respect to the revenue and expenses relating to an instalment sale under the transitional rules has died, and the heir who succeeded to that individual's business prescribed in the preceding paragraph has come to fall under any of the following cases in any year on or after the year that includes the date of death, the revenue and expenses of that individual relating to that instalment sale under the transitional rules (excluding those included in gross revenue or necessary expenses in calculating the amount of business income of that individual for each year, or the amount of business income of that heir for each year preceding the year in which the heir came to fall under that case, and earlier years) are to be included in gross revenue and necessary expenses in calculating the amount of business income for the year in which the heir came to fall under that case. machine translation, not official **一** 前項の経過措置対象割賦販売等に係る収入金額及び費用の額のうち当該年分の総収入金額及び必要経費に算入する金額についての明細書の添付がない確定申告書の提出をしたとき。 suppl-4102-104/art-15/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-15/par-3/item-1 Where a final return has been filed with no attached detailed statement of the amounts, among the revenue and expenses relating to the instalment sale under the transitional rules referred to in the preceding paragraph, that are to be included in gross revenue and necessary expenses for that year; machine translation, not official **二** その相続人がした経過措置対象割賦販売等に係る収入金額及び費用の額のうち当該年分の総収入金額及び必要経費に算入する金額についての明細書の添付がない確定申告書の提出をしたとき。 suppl-4102-104/art-15/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-15/par-3/item-2 Where a final return has been filed with no attached detailed statement of the amounts, among the revenue and expenses relating to the instalment sale under the transitional rules made by that heir, that are to be included in gross revenue and necessary expenses for that year. machine translation, not official ### 第十六条（工事の請負に関する経過措置） — Transitional Measures Concerning Contracts for Construction Work caption: machine translation, not official suppl-4102-104/art-16 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-16 **第一項** 個人の施行日から平成十六年三月三十一日までの間に締結する請負契約に係る工事（製造を含む。以下この条において同じ。）の新令第百九十二条第一項（工事の請負）の規定の適用については、同項中「五十億円」とあるのは、施行日から平成十三年三月三十一日までの間に締結する請負契約に係る工事については「百五十億円」と、同年四月一日から平成十六年三月三十一日までの間に締結する請負契約に係る工事については「百億円」とする。 suppl-4102-104/art-16/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-16/par-1 With regard to the application of Article 192, paragraph (1) (Contracts for Construction Work) of the New Order to work (including manufacturing; the same applies hereinafter in this Article) under a contract for work concluded by an individual during the period from the Effective Date to March 31, 2004, the phrase "5,000,000,000 yen" in that paragraph is deemed to be replaced with "15,000,000,000 yen" for work under a contract for work concluded during the period from the Effective Date to March 31, 2001, and with "10,000,000,000 yen" for work under a contract for work concluded during the period from April 1 of that year to March 31, 2004. machine translation, not official ### 第十七条（非居住者の総合課税に係る所得税の課税標準の計算に関する経過措置） — Transitional Measures Concerning the Calculation of the Tax Base for Income Taxes Imposed on Aggregate Income of Nonresidents caption: machine translation, not official suppl-4102-104/art-17 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-17 **第一項** 新令第二百九十二条第二項（総合課税に係る所得税の課税標準）（同項の表の第百三十九条第一項及び第二項（一括償却資産の必要経費算入）の項に係る部分に限る。）の規定は、平成十一年分以後の所得税について適用する。 suppl-4102-104/art-17/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-17/par-1 The provisions of Article 292, paragraph (2) (Tax Base for Income Taxes Imposed on Aggregate Income) of the New Order (limited to the part pertaining to the entry for Article 139, paragraphs (1) and (2) (Inclusion of Lump-Sum Depreciable Assets in Necessary Expenses) in the table in Article 292, paragraph (2) of the New Order) apply to income tax for tax year 1999 and thereafter. machine translation, not official --- ## Cites - suppl-4102-104/art-3/par-1: 新令第二十条の二 → 所得税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-20-2 - suppl-4102-104/art-3/par-2: 前項 → 所得税法施行令 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4102-104/art-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-3/par-1 - suppl-4102-104/art-3/par-2: 新令第二十条の二 → 所得税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-20-2 - suppl-4102-104/art-4/par-1: 新令第七十三条 → 所得税法施行令 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73 - suppl-4102-104/art-4/par-1: 同条第一項 → 所得税法施行令 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73/par-1 - suppl-4102-104/art-4/par-1: 新令第七十四条第五項 → 所得税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74/par-5 - suppl-4102-104/art-5/par-1: 新令第八十一条第二号 → 所得税法施行令 第八十一条第一項第二号 (Article 81, paragraph (1), item (ii)), art-81/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-81/par-1/item-2 - suppl-4102-104/art-6/par-1: 新令第八十四条 → 所得税法施行令 第八十四条 (Article 84), art-84 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-84 - suppl-4102-104/art-6/par-2: 新令第百九条第一項 → 所得税法施行令 第百九条第一項 (Article 109, paragraph (1)), art-109/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-109/par-1 - suppl-4102-104/art-7/par-1: 新令第百二十条 → 所得税法施行令 第百二十条 (Article 120), art-120 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120 - suppl-4102-104/art-8/par-1: 新令第百三十八条 → 所得税法施行令 第百三十八条 (Article 138), art-138 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-138 - suppl-4102-104/art-8/par-2: 新令第百三十九条 → 所得税法施行令 第百三十九条 (Article 139), art-139 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-139 - suppl-4102-104/art-9/par-1: 新令第百四十五条第一項 → 所得税法施行令 第百四十五条第一項 (Article 145, paragraph (1)), art-145/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-145/par-1 - suppl-4102-104/art-9/par-1: 同条第二項 → 所得税法施行令 第百四十五条第二項 (Article 145, paragraph (2)), art-145/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-145/par-2 - suppl-4102-104/art-10/par-1: 法第六十五条第一項 → 所得税法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/income-tax-act/art-65/par-1 (e-Gov law ID 340AC0000000033) - suppl-4102-104/art-11/par-1: 新令第百五十四条から第百五十六条まで → 所得税法施行令 第百五十四条 (Article 154), art-154 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-154 - suppl-4102-104/art-11/par-1: 新令第百五十四条から第百五十六条まで → 所得税法施行令 第百五十五条 (Article 155), art-155 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-155 - suppl-4102-104/art-11/par-1: 新令第百五十四条から第百五十六条まで → 所得税法施行令 第百五十六条 (Article 156), art-156 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-156 - suppl-4102-104/art-11/par-1: 新令第百五十四条第一項第二号 → 所得税法施行令 第百五十四条第一項第二号 (Article 154, paragraph (1), item (ii)), art-154/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-154/par-1/item-2 - suppl-4102-104/art-11/par-1: 第百五十五条第一項第二号 → 所得税法施行令 第百五十五条第一項第二号 (Article 155, paragraph (1), item (ii)), art-155/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-155/par-1/item-2 - suppl-4102-104/art-11/par-2: 所得税法施行令の一部を改正する政令（昭和五十五年政令第四十号。以下「昭和五十五年改正令」という。）附則第三条第二項 → 所得税法施行令 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-3552-40/art-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3552-40/art-3/par-2 - suppl-4102-104/art-11/par-2: 第三項 → 所得税法施行令 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3552-40/art-3/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3552-40/art-3/par-3 - suppl-4102-104/art-11/par-2: 同条第五項 → 所得税法施行令 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-3552-40/art-3/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3552-40/art-3/par-5 - suppl-4102-104/art-11/par-2: この条 → 所得税法施行令 附則第十一条 (Supplementary Provisions, Article 11), suppl-4102-104/art-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11 - suppl-4102-104/art-11/par-2: 所得税法第五十四条第二項 → 所得税法 第五十四条第二項 (Article 54, paragraph (2)), art-54/par-2 — https://japanlaw.org/en/income-tax-act/art-54/par-2 (e-Gov law ID 340AC0000000033) - suppl-4102-104/art-11/par-2: 新令第百五十七条第二項 → 所得税法施行令 第百五十七条第二項 (Article 157, paragraph (2)), art-157/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-157/par-2 - suppl-4102-104/art-11/par-2: この項 → 所得税法施行令 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4102-104/art-11/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-2 - suppl-4102-104/art-11/par-2: 新令第百五十四条第一項第一号 → 所得税法施行令 第百五十四条第一項第一号 (Article 154, paragraph (1), item (i)), art-154/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-154/par-1/item-1 - suppl-4102-104/art-11/par-2: 第二号 → 所得税法施行令 附則第十一条第二項第二号 (Supplementary Provisions, Article 11, paragraph (2), item (ii)), suppl-4102-104/art-11/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-2/item-2 - suppl-4102-104/art-11/par-2: 第一号 → 所得税法施行令 附則第十一条第二項第一号 (Supplementary Provisions, Article 11, paragraph (2), item (i)), suppl-4102-104/art-11/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-2/item-1 - suppl-4102-104/art-11/par-2: 前項 → 所得税法施行令 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4102-104/art-11/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-1 - suppl-4102-104/art-11/par-2: 新令第百五十五条第一項第二号 → 所得税法施行令 第百五十五条第一項第二号 (Article 155, paragraph (1), item (ii)), art-155/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-155/par-1/item-2 - suppl-4102-104/art-11/par-3: 新令第百五十六条第一項第三号 → 所得税法施行令 第百五十六条第一項第三号 (Article 156, paragraph (1), item (iii)), art-156/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-156/par-1/item-3 - suppl-4102-104/art-11/par-3: 前条第一項第二号 → 所得税法施行令 第百五十五条第一項第二号 (Article 155, paragraph (1), item (ii)), art-155/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-155/par-1/item-2 - suppl-4102-104/art-11/par-3: 所得税法施行令の一部を改正する政令（平成十年政令第百四号。以下この号において「平成十年改正令」という。）附則第十一条第三項第一号 → 所得税法施行令 附則第十一条第三項第一号 (Supplementary Provisions, Article 11, paragraph (3), item (i)), suppl-4102-104/art-11/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-3/item-1 - suppl-4102-104/art-11/par-3: 前号 → 所得税法施行令 第百五十六条第一項第二号 (Article 156, paragraph (1), item (ii)), art-156/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-156/par-1/item-2 - suppl-4102-104/art-11/par-3: にあつては所得税法施行令の一部を改正する政令（昭和五十五年政令第四十号）附則第三条第四項 → 所得税法施行令 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-3552-40/art-3/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3552-40/art-3/par-4 - suppl-4102-104/art-11/par-3: 平成十年改正令附則第十一条第三項第二号 → 所得税法施行令 附則第十一条第三項第二号 (Supplementary Provisions, Article 11, paragraph (3), item (ii)), suppl-4102-104/art-11/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-3/item-2 - suppl-4102-104/art-11/par-3: 平成十年改正令附則第十一条第三項第三号 → 所得税法施行令 附則第十一条第三項第三号 (Supplementary Provisions, Article 11, paragraph (3), item (iii)), suppl-4102-104/art-11/par-3/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-3/item-3 - suppl-4102-104/art-11/par-3: 平成十年改正令附則第十一条第一項 → 所得税法施行令 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4102-104/art-11/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-1 - suppl-4102-104/art-11/par-3: 第二項 → 所得税法施行令 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4102-104/art-11/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-2 - suppl-4102-104/art-11/par-3: 第百五十四条第一項第二号 → 所得税法施行令 第百五十四条第一項第二号 (Article 154, paragraph (1), item (ii)), art-154/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-154/par-1/item-2 - suppl-4102-104/art-11/par-3/item-1: 改正年の前年において所得税法施行令の一部を改正する政令（昭和五十五年政令第四十号。以下この号において「昭和五十五年改正令」という。）附則第三条第四項 → 所得税法施行令 附則第三条第四項 (Supplementary Provisions, Article 3, paragraph (4)), suppl-3552-40/art-3/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3552-40/art-3/par-4 - suppl-4102-104/art-11/par-3/item-1: 所得税法施行令第百五十六条第一項第三号 → 所得税法施行令 第百五十六条第一項第三号 (Article 156, paragraph (1), item (iii)), art-156/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-156/par-1/item-3 - suppl-4102-104/art-11/par-3/item-1: 昭和五十五年改正令附則第三条第四項第二号 → 所得税法施行令 附則第三条第四項第二号 (Supplementary Provisions, Article 3, paragraph (4), item (ii)), suppl-3552-40/art-3/par-4/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3552-40/art-3/par-4/item-2 - suppl-4102-104/art-11/par-3/item-2: 前号 → 所得税法施行令 附則第十一条第三項第一号 (Supplementary Provisions, Article 11, paragraph (3), item (i)), suppl-4102-104/art-11/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-3/item-1 - suppl-4102-104/art-11/par-3/item-3: 新令第百五十六条第一項第三号 → 所得税法施行令 第百五十六条第一項第三号 (Article 156, paragraph (1), item (iii)), art-156/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-156/par-1/item-3 - suppl-4102-104/art-11/par-4: 新令第百五十六条第一項第三号 → 所得税法施行令 第百五十六条第一項第三号 (Article 156, paragraph (1), item (iii)), art-156/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-156/par-1/item-3 - suppl-4102-104/art-11/par-4: 同項第二号 → 所得税法施行令 第百五十六条第一項第二号 (Article 156, paragraph (1), item (ii)), art-156/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-156/par-1/item-2 - suppl-4102-104/art-12/par-1: の規定による改正前の所得税法施行令の一部を改正する政令（平成八年政令第八十四号）附則第四条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4082-84/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4082-84/art-4 - suppl-4102-104/art-12/par-1: 次項 → 所得税法施行令 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4102-104/art-12/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-2 - suppl-4102-104/art-12/par-1: 附則第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4092-103/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103/art-3 - suppl-4102-104/art-12/par-2/item-1: この項 → 所得税法施行令 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4102-104/art-12/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-2 - suppl-4102-104/art-12/par-2/item-1: 前項 → 所得税法施行令 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4102-104/art-12/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-1 - suppl-4102-104/art-12/par-2/item-1: 平成九年改正令附則第三条第一項 → 所得税法施行令 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4092-103/art-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4092-103/art-3/par-1 - suppl-4102-104/art-12/par-2/item-1: 次号 → 所得税法施行令 附則第十二条第二項第二号 (Supplementary Provisions, Article 12, paragraph (2), item (ii)), suppl-4102-104/art-12/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-2/item-2 - suppl-4102-104/art-12/par-3: この項 → 所得税法施行令 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4102-104/art-12/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-3 - suppl-4102-104/art-12/par-3: この条 → 所得税法施行令 附則第十二条 (Supplementary Provisions, Article 12), suppl-4102-104/art-12 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12 - suppl-4102-104/art-12/par-3: 前項 → 所得税法施行令 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4102-104/art-12/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-2 - suppl-4102-104/art-12/par-4: 前項 → 所得税法施行令 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4102-104/art-12/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-3 - suppl-4102-104/art-12/par-4: 第一項 → 所得税法施行令 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4102-104/art-12/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-1 - suppl-4102-104/art-12/par-5: 第三項 → 所得税法施行令 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4102-104/art-12/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-3 - suppl-4102-104/art-12/par-5: 前項 → 所得税法施行令 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4102-104/art-12/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-12/par-4 - suppl-4102-104/art-13/par-2: 前項 → 所得税法施行令 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4102-104/art-13/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-13/par-1 - suppl-4102-104/art-15/par-1: この条 → 所得税法施行令 附則第十五条 (Supplementary Provisions, Article 15), suppl-4102-104/art-15 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-15 - suppl-4102-104/art-15/par-2: 次項第二号 → 所得税法施行令 附則第十五条第三項第二号 (Supplementary Provisions, Article 15, paragraph (3), item (ii)), suppl-4102-104/art-15/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-15/par-3/item-2 - suppl-4102-104/art-15/par-3: 前項 → 所得税法施行令 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4102-104/art-15/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-15/par-2 - suppl-4102-104/art-15/par-3/item-1: 前項 → 所得税法施行令 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4102-104/art-15/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-15/par-2 - suppl-4102-104/art-16/par-1: この条 → 所得税法施行令 附則第十六条 (Supplementary Provisions, Article 16), suppl-4102-104/art-16 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-16 - suppl-4102-104/art-16/par-1: 新令第百九十二条第一項 → 所得税法施行令 第百九十二条第一項 (Article 192, paragraph (1)), art-192/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-1 - suppl-4102-104/art-17/par-1: 新令第二百九十二条第二項 → 所得税法施行令 第二百九十二条第二項 (Article 292, paragraph (2)), art-292/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292/par-2 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第三条第二項（非課税とされる通勤手当に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-3/par-2 - 所得税法施行令 附則第十一条第二項（退職給与引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-2 - 所得税法施行令 附則第十一条第三項（退職給与引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-3 - 所得税法施行令 附則第十一条第三項第二号（退職給与引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-3/item-2 - 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 - 所得税法施行令 附則第十二条第二項第一号（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-2/item-1 - 所得税法施行令 附則第十二条第三項（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-3 - 所得税法施行令 附則第十二条第四項（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-4 - 所得税法施行令 附則第十二条第五項（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-5 - 所得税法施行令 附則第十三条第二項（製品保証等引当金に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-13/par-2 - 所得税法施行令 附則第十五条第一項（割賦販売等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-15/par-1 - 所得税法施行令 附則第十五条第二項（割賦販売等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-15/par-2 - 所得税法施行令 附則第十五条第三項（割賦販売等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-15/par-3 - 所得税法施行令 附則第十五条第三項第一号（割賦販売等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-15/par-3/item-1 - 所得税法施行令 附則第十六条第一項（工事の請負に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-16/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-20261106T163957-125, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-140, 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-20261106T163957-140, translated 2026-11-07 - 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-20261106T173921-100, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-103, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-109, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-113, 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-20261106T173921-113, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-114, 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-20261106T205255-004, 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