# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（貸倒引当金に関する経過措置） — address `suppl-4102-104/art-9` - 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-9 - 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. --- ### 第九条（貸倒引当金に関する経過措置） — Transitional Measures Concerning Bad Debt Reserves caption: machine translation, not official suppl-4102-104/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-9 **第一項** 新令第百四十五条第一項（貸金に係る貸倒引当金勘定への繰入限度額）の居住者の平成十年分及び平成十一年分の所得税に係る同条第二項の規定の適用については、同項中「平成十年一月一日」とあるのは「昭和五十五年一月一日」と、「平成十年及び平成十一年」とあるのは「昭和五十五年及び昭和五十六年」と、「貸金の額の合計額」とあるのは「売掛金、貸付金その他これらに準ずる金銭債権の額の合計額」とする。 suppl-4102-104/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4102-104/art-9/par-1 With regard to the application of Article 145, paragraph (2) of the New Order to the income tax for 1998 and 1999 of a Resident referred to in Article 145, paragraph (1) (Transfer Limit to the Reserve Account for Bad Debts on Loans) of the New Order, in Article 145, paragraph (2) the phrase "January 1, 1998" is deemed to be replaced with "January 1, 1980", the phrase "1998 and 1999" with "1980 and 1981", and the phrase "the sum of the amounts of the collectively assessed loans" with "the sum of the amounts of accounts receivable, loans receivable and other monetary claims equivalent thereto". machine translation, not official --- ## Cites - suppl-4102-104/art-9/par-1: 新令第百四十五条第一項 → 所得税法施行令 第百四十五条第一項 (Article 145, paragraph (1)), art-145/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-145/par-1 - suppl-4102-104/art-9/par-1: 同条第二項 → 所得税法施行令 第百四十五条第二項 (Article 145, paragraph (2)), art-145/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-145/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-20261106T163957-140, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-140, 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