# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十条 (Supplementary Provisions, Article 10)

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- 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: 第十条 (Supplementary Provisions, Article 10)（返品調整引当金に関する経過措置） — address `suppl-4102-104/art-10`
- 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/art-10
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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Only the Japanese as published by the government has legal effect; the text
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They are never merged and never substituted for one another.

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### 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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4102-104/art-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-10</sup>

**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。
<sup>suppl-4102-104/art-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-10/par-1</sup>
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".
<sup>machine translation, not official</sup>

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## Cites
- 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)

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## 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-20261106T163957-140, 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