# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（工事の請負に関する経過措置） — address `suppl-4102-104/art-16` - 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-16 - 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. --- ### 第十六条（工事の請負に関する経過措置） — Transitional Measures Concerning Contracts for Construction Work caption: machine translation, not official suppl-4102-104/art-16 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-16 **第一項** 個人の施行日から平成十六年三月三十一日までの間に締結する請負契約に係る工事（製造を含む。以下この条において同じ。）の新令第百九十二条第一項（工事の請負）の規定の適用については、同項中「五十億円」とあるのは、施行日から平成十三年三月三十一日までの間に締結する請負契約に係る工事については「百五十億円」と、同年四月一日から平成十六年三月三十一日までの間に締結する請負契約に係る工事については「百億円」とする。 suppl-4102-104/art-16/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-16/par-1 With regard to the application of Article 192, paragraph (1) (Contracts for Construction Work) of the New Order to work (including manufacturing; the same applies hereinafter in this Article) under a contract for work concluded by an individual during the period from the Effective Date to March 31, 2004, the phrase "5,000,000,000 yen" in that paragraph is deemed to be replaced with "15,000,000,000 yen" for work under a contract for work concluded during the period from the Effective Date to March 31, 2001, and with "10,000,000,000 yen" for work under a contract for work concluded during the period from April 1 of that year to March 31, 2004. machine translation, not official --- ## Cites - suppl-4102-104/art-16/par-1: この条 → 所得税法施行令 附則第十六条 (Supplementary Provisions, Article 16), suppl-4102-104/art-16 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-16 - suppl-4102-104/art-16/par-1: 新令第百九十二条第一項 → 所得税法施行令 第百九十二条第一項 (Article 192, paragraph (1)), art-192/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第十六条第一項（工事の請負に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-16/par-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