# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十一条 (Supplementary Provisions, Article 11)

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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: 第十一条 (Supplementary Provisions, Article 11)（退職給与引当金に関する経過措置） — address `suppl-4102-104/art-11`
- 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-11
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### 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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4102-104/art-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11</sup>

**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。
<sup>suppl-4102-104/art-11/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-1</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>suppl-4102-104/art-11/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-2</sup>
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).
<sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  The balance of the reserve for retirement allowances carried forward as of December 31 of that year;
  <sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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.
  <sup>machine translation, not official</sup>

**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。
<sup>suppl-4102-104/art-11/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-3</sup>
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)".
<sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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;
  <sup>machine translation, not official</sup>

  **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。）
  <sup>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</sup>
  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;
  <sup>machine translation, not official</sup>

  **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
  <sup>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</sup>
  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.
  <sup>machine translation, not official</sup>

**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。
<sup>suppl-4102-104/art-11/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-11/par-4</sup>
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.
<sup>machine translation, not official</sup>

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## Cites
- 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

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 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

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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-20261106T163957-125, 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-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