# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6)

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4172-98/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（国内にある資産の譲渡による所得等に関する経過措置） — address `suppl-4172-98/art-6`
- 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-4172-98/art-6
- 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.

---

### 第六条（国内にある資産の譲渡による所得等に関する経過措置） — Transitional Measures Concerning Income from the Transfer of Assets Located in Japan, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4172-98/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4172-98/art-6</sup>

**第一項**  新令第二百八十条第二項（国内にある資産の譲渡による所得）及び第二百九十一条（恒久的施設を有しない非居住者の課税所得）の規定は、平成十八年分以後の所得税について適用し、平成十七年分以前の所得税については、なお従前の例による。
<sup>suppl-4172-98/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4172-98/art-6/par-1</sup>
The provisions of Article 280, paragraph (2) (Income from the Transfer of Assets Located in Japan) and Article 291 (Taxable Income of Nonresidents Without a Permanent Establishment) of the New Order apply to income tax for 2006 and thereafter, and the provisions then in force continue to govern income tax for 2005 and earlier.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4172-98/art-6/par-1: 新令第二百八十条第二項 → 所得税法施行令 第二百八十条第二項 (Article 280, paragraph (2)), art-280/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-280/par-2
- suppl-4172-98/art-6/par-1: 第二百九十一条 → 所得税法施行令 第二百九十一条 (Article 291), art-291 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-291

---

## 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-20261106T173921-118, 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