# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4122-482. 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: 附　則 (Supplementary Provisions) — address `suppl-4122-482` - 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-4122-482 - 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. --- ## 附　則 平成一二年一一月一七日政令第四八二号 suppl-4122-482 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4122-482 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4122-482/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4122-482/art-1 **第一項** この政令は、特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律（以下「改正法」という。）の施行の日（平成十二年十一月三十日。以下「施行日」という。）から施行する。 suppl-4122-482/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4122-482/art-1/par-1 This Cabinet Order comes into effect on the date of enforcement of the Act Partially Amending the Act on the Securitization of Specified Assets by Special Purpose Companies, etc. (hereinafter referred to as the "Amending Act") (November 30, 2000; hereinafter referred to as the "Effective Date"). machine translation, not official ### 第二条（所得税法施行令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act caption: machine translation, not official suppl-4122-482/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4122-482/art-2 **第一項** 改正法第三条の規定による改正前の所得税法（昭和四十年法律第三十三号）第十一条第一項若しくは第二項又は第三項に規定する内国法人若しくは外国法人又は公益信託が施行日前に支払を受けるべき同条第一項に規定する公社債等の利子又は収益の分配については、なお従前の例による。 suppl-4122-482/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4122-482/art-2/par-1 The provisions then in force continue to govern, as to a Domestic Corporation or Foreign Corporation prescribed in Article 11, paragraph (1) or (2), or paragraph (3) of the Income Tax Act (Act No. 33 of 1965) prior to amendment by the provisions of Article 3 of the Amending Act, or a public interest trust, interest on, or distributions of proceeds from, public and corporate bonds or similar interests prescribed in paragraph (1) of that Article that it is to receive payment of before the Effective Date. machine translation, not official **第二項** 第一条の規定による改正後の所得税法施行令第二百九十一条第一項第三号の規定は、施行日以後に行う同号に規定する出資者の持分の譲渡について適用し、施行日前に行った第一条の規定による改正前の所得税法施行令第二百九十一条第一項第三号に規定する出資者の持分の譲渡については、なお従前の例による。 suppl-4122-482/art-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4122-482/art-2/par-2 The provisions of Article 291, paragraph (1), item (iii) of the Order for Enforcement of the Income Tax Act as amended by the provisions of Article 1 apply to transfers of an investor's interest prescribed in that item that are made on or after the Effective Date, and the provisions then in force continue to govern transfers of an investor's interest prescribed in Article 291, paragraph (1), item (iii) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 that were made before the Effective Date. machine translation, not official --- ## 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-20261106T173921-093, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-099, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-115, 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