# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（譲渡所得の基因とされない棚卸資産に準ずる資産に関する経過措置） — address `suppl-4102-104/art-5` - 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-5 - 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. --- ### 第五条（譲渡所得の基因とされない棚卸資産に準ずる資産に関する経過措置） — Transitional Measures Concerning Assets Equivalent to Inventory That Are Not Treated as the Source of Capital Gains caption: machine translation, not official suppl-4102-104/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-5 **第一項** 新令第八十一条第二号（譲渡所得の基因とされないたな卸資産に準ずる資産）の規定は、個人が平成十一年一月一日以後に譲渡をする同号に掲げる減価償却資産について適用し、個人が同日前に譲渡をした改正前の所得税法施行令（以下「旧令」という。）第八十一条第二号（譲渡所得の基因とされないたな卸資産に準ずる資産）に掲げる減価償却資産については、なお従前の例による。 suppl-4102-104/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-5/par-1 Article 81, item (ii) (Assets Equivalent to Inventory Assets That Are Not a Source of Capital Gains) of the New Order applies to the Depreciable Assets listed in that item that an individual transfers on or after January 1, 1999, and for the Depreciable Assets listed in Article 81, item (ii) (Assets Equivalent to Inventory Assets That Are Not a Source of Capital Gains) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that an individual transferred before that date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4102-104/art-5/par-1: 新令第八十一条第二号 → 所得税法施行令 第八十一条第一項第二号 (Article 81, paragraph (1), item (ii)), art-81/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-81/par-1/item-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-20261106T163957-140, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-109, 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