# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-13. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十三条 (Supplementary Provisions, Article 13)（製品保証等引当金に関する経過措置） — address `suppl-4102-104/art-13` - 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-13 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十三条（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 --- ## Cites - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-113, 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