# 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-4152-130/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)（所有株式に対応する資本等の金額又は連結個別資本等の金額の計算方法等に関する経過措置） — address `suppl-4152-130/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-4152-130/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（所有株式に対応する資本等の金額又は連結個別資本等の金額の計算方法等に関する経過措置） — Transitional Measures Concerning the Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc. caption: machine translation, not official suppl-4152-130/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4152-130/art-5 **第一項** 新令第六十一条第二項第二号及び第三号（所有株式に対応する資本等の金額又は連結個別資本等の金額の計算方法等）の規定は、法人がこの政令の施行の日（以下「施行日」という。）以後に行う新法第二十五条第一項第二号（配当等の額とみなす金額）に掲げる分割型分割又は同項第三号に掲げる資本若しくは出資の減少若しくは解散による残余財産の分配について適用し、法人が施行日前に行った改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第二十五条第一項第二号（配当等の額とみなす金額）に掲げる分割型分割又は同項第三号に掲げる資本若しくは出資の減少若しくは解散による残余財産の分配については、なお従前の例による。 suppl-4152-130/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4152-130/art-5/par-1 The provisions of Article 61, paragraph (2), items (ii) and (iii) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc.) of the New Order apply to a company split by split-off listed in Article 25, paragraph (1), item (ii) (Amounts Deemed to Constitute Dividends) of the New Act, or a distribution of residual assets upon a reduction of capital or contribution or upon dissolution listed in item (iii) of that paragraph, that a corporation carries out on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern a company split by split-off listed in Article 25, paragraph (1), item (ii) (Amounts Deemed to Constitute Dividends) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act"), or a distribution of residual assets upon a reduction of capital or contribution or upon dissolution listed in item (iii) of that paragraph, that a corporation carried out before the Effective Date. machine translation, not official --- ## Cites - suppl-4152-130/art-5/par-1: 新令第六十一条第二項第二号 → 所得税法施行令 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-2/item-2 - suppl-4152-130/art-5/par-1: 第三号 → 所得税法施行令 第六十一条第二項第四号 (Article 61, paragraph (2), item (iv)), art-61/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-2/item-4 - suppl-4152-130/art-5/par-1: 新法第二十五条第一項第二号 → 所得税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-2 (e-Gov law ID 340AC0000000033) --- ## 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-20261106T173921-117, 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