# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十四条 (Supplementary Provisions, Article 14)

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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: 第十四条 (Supplementary Provisions, Article 14)（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） — address `suppl-4102-104/art-14`
- 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-14
- 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.

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### 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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4102-104/art-14 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-14</sup>

**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。
<sup>suppl-4102-104/art-14/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-14/par-1</sup>
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.
<sup>machine translation, not official</sup>

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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-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