# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十七条 (Supplementary Provisions, Article 17) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-17. 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: 第十七条 (Supplementary Provisions, Article 17)（非居住者の総合課税に係る所得税の課税標準の計算に関する経過措置） — address `suppl-4102-104/art-17` - 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-17 - 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. --- ### 第十七条（非居住者の総合課税に係る所得税の課税標準の計算に関する経過措置） — Transitional Measures Concerning the Calculation of the Tax Base for Income Taxes Imposed on Aggregate Income of Nonresidents caption: machine translation, not official suppl-4102-104/art-17 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-17 **第一項** 新令第二百九十二条第二項（総合課税に係る所得税の課税標準）（同項の表の第百三十九条第一項及び第二項（一括償却資産の必要経費算入）の項に係る部分に限る。）の規定は、平成十一年分以後の所得税について適用する。 suppl-4102-104/art-17/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-17/par-1 The provisions of Article 292, paragraph (2) (Tax Base for Income Taxes Imposed on Aggregate Income) of the New Order (limited to the part pertaining to the entry for Article 139, paragraphs (1) and (2) (Inclusion of Lump-Sum Depreciable Assets in Necessary Expenses) in the table in Article 292, paragraph (2) of the New Order) apply to income tax for tax year 1999 and thereafter. machine translation, not official --- ## Cites - suppl-4102-104/art-17/par-1: 新令第二百九十二条第二項 → 所得税法施行令 第二百九十二条第二項 (Article 292, paragraph (2)), art-292/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-292/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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-114, 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