# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（割賦販売等に関する経過措置） — address `suppl-4102-104/art-15` - 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-15 - 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 --- ## Cites - 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 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 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 --- ## 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