# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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- 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-4182-124`
- 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-4182-124
- 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.

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## 附　則 平成一八年三月三一日政令第一二四号
<sup>suppl-4182-124 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-1</sup>

**第一項**  この政令は、平成十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4182-124/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1</sup>
This Cabinet Order comes into effect on April 1, 2006; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items.
<sup>machine translation, not official</sup>

  **一**  第十条第一項第一号の改正規定及び第二編第一章第五節中第百六十八条の前に一条を加える改正規定（第百六十七条の七第二項及び第三項に係る部分に限る。）　平成十八年十月一日
  <sup>suppl-4182-124/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-1</sup>
  the provisions amending Article 10, paragraph (1), item (i) and the provisions adding one Article before Article 168 in Part II, Chapter I, Section 5 (limited to the portion pertaining to Article 167-7, paragraphs (2) and (3)): October 1, 2006;
  <sup>machine translation, not official</sup>

  **二**  目次の改正規定（「第三百五十五条」を「第三百五十六条」に改める部分に限る。）、第一条第二項第四号の改正規定、第百八十四条第一項の改正規定（「この条」を「この項」に改める部分を除く。）、同条第四項第一号の改正規定（「解約返戻金（」の下に「第一項に規定する」を加える部分を除く。）、同項第二号の改正規定、第二百八条の三の改正規定、第二百九条に一項を加える改正規定、第二百十二条の二を削る改正規定、第二百十三条の改正規定、第二百十四条（見出しを含む。）の改正規定、第二百五十八条第三項第四号の改正規定、第二百六十二条の改正規定、第三百十九条第五号の改正規定、第三百二十六条の改正規定、第三百五十一条第二項第一号の改正規定（「同じ。）」の下に「及び保険業法第二条第十八項（定義）に規定する少額短期保険業者と締結した損害保険契約」を加える部分を除く。）、第三百五十二条の次に一条を加える改正規定及び第三百五十五条の次に一条を加える改正規定並びに附則第十三条第一項、第十四条、第十六条、第十八条、第二十条第一項及び第二十三条の規定　平成十九年一月一日
  <sup>suppl-4182-124/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-2</sup>
  the provisions amending the table of contents (limited to the portion amending "Article 355" to "Article 356"), the provisions amending Article 1, paragraph (2), item (iv), the provisions amending Article 184, paragraph (1) (excluding the portion amending "this Article" to "this paragraph"), the provisions amending Article 184, paragraph (4), item (i) (excluding the portion adding "prescribed in paragraph (1)" after "cancellation refund ("), the provisions amending item (ii) of that paragraph, the provisions amending Article 208-3, the provisions adding one paragraph to Article 209, the provisions deleting Article 212-2, the provisions amending Article 213, the provisions amending Article 214 (including the heading), the provisions amending Article 258, paragraph (3), item (iv), the provisions amending Article 262, the provisions amending Article 319, item (v), the provisions amending Article 326, the provisions amending Article 351, paragraph (2), item (i) (excluding the portion adding "and a casualty insurance policy concluded with a small amount and short term insurer prescribed in Article 2, paragraph (18) (Definitions) of the Insurance Business Act" after "the same applies hereinafter)"), the provisions adding one Article after Article 352, and the provisions adding one Article after Article 355, as well as the provisions of Article 13, paragraph (1), Articles 14, 16 and 18, Article 20, paragraph (1) and Article 23 of the Supplementary Provisions: January 1, 2007;
  <sup>machine translation, not official</sup>

  **三**  目次の改正規定（「第百六十八条」を「第百六十七条の七」に、「第二百二十条の二」を「第二百二十一条」に改める部分に限る。）、第一条第四項を削る改正規定、第四条の改正規定、第十二条の二を削る改正規定、第三十三条第四項の改正規定、第三十七条第二項第一号の改正規定、第三十九条第一項の改正規定、第四十二条第一項第一号イの改正規定、第四十四条（見出しを含む。）の改正規定、第五十一条の二第一項第三号の改正規定、第五十五条第三号の改正規定、第六十一条第一項の改正規定（「第二十五条第一項第五号（配当等の額とみなす金額）」を「第二十五条第一項第四号（配当等とみなす金額）」に改める部分を除く。）、同条第二項の改正規定（同項中「規定する株式」の下に「又は出資」を加える部分、同項第一号中「含む。以下この項」を「含む。以下この条」に改める部分、同項第二号イ中「負債」を「負債（新株予約権に係る義務を含む。）」に改める部分、同号ロ中「法人税法第二条第十二号の三に規定する」を削る部分、同項第三号中「掲げる資本若しくは出資の減少」を「掲げる資本の払戻し」に、「当該資本若しくは出資の減少による払戻し」を「当該資本の払戻し」に改める部分、同号イ中「負債」を「負債（新株予約権に係る義務を含む。）」に改める部分及び同号ロに係る部分に限る。）、同条第三項の改正規定、第六十二条第一項の改正規定、第七十六条第二項第一号の改正規定、第八十三条（見出しを含む。）の改正規定、第八十四条の改正規定、第九十三条の改正規定、第百五条第二項の改正規定、第百九条第一項の改正規定、第百十条第一項の改正規定、第百十一条（見出しを含む。）の改正規定、第百十二条の改正規定、第百十三条の改正規定（同条第一項中「資本等の金額又は連結個別資本等の金額」を「資本金等の額又は連結個別資本金等の額」に改める部分を除く。）、第百十四条（見出しを含む。）の改正規定（同条第一項中「資本等の金額又は連結個別資本等の金額」を「資本金等の額又は連結個別資本金等の額」に改める部分を除く。）、第百十五条及び第百十六条の改正規定、第百十七条（見出しを含む。）の改正規定、第百四十四条第一項の改正規定、第二編第一章第五節中第百六十八条の前に一条を加える改正規定（第百六十七条の七第二項及び第三項に係る部分を除く。）、第二百二十条の二を削る改正規定、第二百二十一条第三項第三号の改正規定、第二百八十条第二項の改正規定、第二百九十一条第一項の改正規定、同条第七項第一号の改正規定（「総数」の下に「又は総額」を加える部分を除く。）、同項第二号の改正規定（「総数」の下に「又は総額」を加える部分を除く。）、第三百四条第二号の改正規定、第三百七条の改正規定、第三百三十五条第二項の改正規定、第三百三十六条第二項第六号の改正規定、第三百三十九条第一項の改正規定、第三百四十一条の次に一条を加える改正規定、第三百四十五条の改正規定、第三百四十六条の改正規定（同条第一項第四号を削る部分、同項第五号中「資本等の金額又は連結個別資本等の金額」を「資本金等の額又は連結個別資本金等の額」に改める部分、同号を同項第四号とする部分、同項第六号に係る部分及び同号を同項第五号とする部分を除く。）、第三百五十四条（見出しを含む。）の改正規定、第三百五十四条の次に一条を加える改正規定並びに第三百五十五条第一項の改正規定並びに附則第三条、第五条、第六条第一項及び第二項、第七条から第九条まで、第十一条、第十七条、第十九条第一項から第四項まで、第七項及び第八項並びに第二十一条の規定　会社法（平成十七年法律第八十六号）の施行の日
  <sup>suppl-4182-124/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-3</sup>
  the provisions amending the table of contents (limited to the portion amending "Article 168" to "Article 167-7" and "Article 220-2" to "Article 221"), the provisions deleting Article 1, paragraph (4), the provisions amending Article 4, the provisions deleting Article 12-2, the provisions amending Article 33, paragraph (4), the provisions amending Article 37, paragraph (2), item (i), the provisions amending Article 39, paragraph (1), the provisions amending Article 42, paragraph (1), item (i), (a), the provisions amending Article 44 (including the heading), the provisions amending Article 51-2, paragraph (1), item (iii), the provisions amending Article 55, item (iii), the provisions amending Article 61, paragraph (1) (excluding the portion amending "Article 25, paragraph (1), item (v) (Amounts Deemed to Constitute Dividends)" to "Article 25, paragraph (1), item (iv) (Amounts Deemed to Constitute Dividends)"), the provisions amending Article 61, paragraph (2) (limited to the portion adding "or equity interest" after "the shares prescribed in" in that paragraph, the portion amending "including; hereinafter in this paragraph" to "including; hereinafter in this Article" in item (i) of that paragraph, the portion amending "liabilities" to "liabilities (including obligations pertaining to share options)" in item (ii), (a) of that paragraph, the portion deleting "prescribed in Article 2, item (xii)-3 of the Corporation Tax Act" in (b) of that item, the portion amending "reduction of capital or contribution" to "return of capital" and "refund due to that reduction of capital or contribution" to "that return of capital" in item (iii) of that paragraph, the portion amending "liabilities" to "liabilities (including obligations pertaining to share options)" in (a) of that item, and the portion pertaining to (b) of that item), the provisions amending paragraph (3) of that Article, the provisions amending Article 62, paragraph (1), the provisions amending Article 76, paragraph (2), item (i), the provisions amending Article 83 (including the heading), the provisions amending Article 84, the provisions amending Article 93, the provisions amending Article 105, paragraph (2), the provisions amending Article 109, paragraph (1), the provisions amending Article 110, paragraph (1), the provisions amending Article 111 (including the heading), the provisions amending Article 112, the provisions amending Article 113 (excluding the portion amending "amount of capital, etc. or amount of consolidated individual capital, etc." to "amount of stated capital, etc. or amount of consolidated individual stated capital, etc." in paragraph (1) of that Article), the provisions amending Article 114 (including the heading) (excluding the portion amending "amount of capital, etc. or amount of consolidated individual capital, etc." to "amount of stated capital, etc. or amount of consolidated individual stated capital, etc." in paragraph (1) of that Article), the provisions amending Articles 115 and 116, the provisions amending Article 117 (including the heading), the provisions amending Article 144, paragraph (1), the provisions adding one Article before Article 168 in Part II, Chapter I, Section 5 (excluding the portion pertaining to Article 167-7, paragraphs (2) and (3)), the provisions deleting Article 220-2, the provisions amending Article 221, paragraph (3), item (iii), the provisions amending Article 280, paragraph (2), the provisions amending Article 291, paragraph (1), the provisions amending paragraph (7), item (i) of that Article (excluding the portion adding "or total amount" after "total number"), the provisions amending item (ii) of that paragraph (excluding the portion adding "or total amount" after "total number"), the provisions amending Article 304, item (ii), the provisions amending Article 307, the provisions amending Article 335, paragraph (2), the provisions amending Article 336, paragraph (2), item (vi), the provisions amending Article 339, paragraph (1), the provisions adding one Article after Article 341, the provisions amending Article 345, the provisions amending Article 346 (excluding the portion deleting paragraph (1), item (iv) of that Article, the portion amending "amount of capital, etc. or amount of consolidated individual capital, etc." to "amount of stated capital, etc. or amount of consolidated individual stated capital, etc." in item (v) of that paragraph, the portion making that item item (iv) of that paragraph, the portion pertaining to item (vi) of that paragraph, and the portion making that item item (v) of that paragraph), the provisions amending Article 354 (including the heading), the provisions adding one Article after Article 354, and the provisions amending Article 355, paragraph (1), as well as the provisions of Articles 3 and 5, Article 6, paragraphs (1) and (2), Articles 7 through 9, Articles 11 and 17, Article 19, paragraphs (1) through (4), (7) and (8), and Article 21 of the Supplementary Provisions: the date of enforcement of the Companies Act (Act No. 86 of 2005);
  <sup>machine translation, not official</sup>

  **四**  第二百十七条第一項第三号の改正規定及び同条第二項の改正規定並びに附則第十五条第二項の規定　総合法律支援法（平成十六年法律第七十四号）附則第一条第二号に定める日
  <sup>suppl-4182-124/art-1/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-4</sup>
  the provisions amending Article 217, paragraph (1), item (iii) and the provisions amending paragraph (2) of that Article, as well as the provisions of Article 15, paragraph (2) of the Supplementary Provisions: the date specified in Article 1, item (ii) of the Supplementary Provisions of the Comprehensive Legal Support Act (Act No. 74 of 2004).
  <sup>machine translation, not official</sup>

### 第二条（経過措置の原則） — Principles of Transitional Measures
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-2</sup>

**第一項**  別段の定めがあるものを除き、改正後の所得税法施行令（以下「新令」という。）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-4182-124/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-2/par-1</sup>
Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act as amended (hereinafter referred to as 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>

### 第三条（有価証券に準ずるものの範囲に関する経過措置） — Transitional Measures Concerning the Scope of Instruments Equivalent to Securities
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-3</sup>

**第一項**  個人が附則第一条第三号（施行期日）に定める日（以下「会社法施行日」という。）前に取得した改正前の所得税法施行令（以下「旧令」という。）第四条第一号（有価証券に準ずるものの範囲）に掲げる端数の部分については、なお従前の例による。
<sup>suppl-4182-124/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-3/par-1</sup>
With regard to fractions listed in Article 4, item (i) (Scope of Things Equivalent to Securities) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") that an individual acquired before the date specified in Article 1, item (iii) (Effective Date) of the Supplementary Provisions (hereinafter referred to as the "Effective Date of the Companies Act"), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四条（障害者等に該当する旨を証する書類の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Documents Certifying That an Individual Falls under a Person with a Disability or Other Eligible Person
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-4</sup>

**第一項**  個人が、この政令の施行の日（以下「施行日」という。）前に所得税法等の一部を改正する等の法律（平成十八年法律第十号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正前の所得税法（以下「旧法」という。）第九条の二第一項（障害者等の郵便貯金の利子所得の非課税）に規定する非課税郵便貯金申込書の提出の際に提示した旧令第三十条の九第二項（障害者等に該当する旨を証する書類の範囲）に規定する郵便貯金本人票については、なお従前の例による。
<sup>suppl-4182-124/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-4/par-1</sup>
With regard to the postal savings identity card prescribed in Article 30-9, paragraph (2) (Scope of Documents Certifying That an Individual Falls under a Person with a Disability or Other Eligible Person) of the Former Order that an individual showed, before the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), at the time of submitting the application form for tax-exempt postal savings prescribed in Article 9-2, paragraph (1) (Nontaxability of Interest Income from Postal Savings Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act prior to amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006; hereinafter referred to as the "Amending Act") (the Income Tax Act before that amendment is hereinafter referred to as the "Former Act"), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第五条（利子所得等について非課税とされる預貯金等の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Deposits and Similar Savings Treated as Nontaxable for Interest Income, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-5</sup>

**第一項**  新令第三十三条第四項第三号（利子所得等について非課税とされる預貯金等の範囲）及び第三十七条第二項第一号（有価証券の記録等）の規定は、会社法施行日以後に購入をする改正法第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する有価証券について適用し、会社法施行日前に購入をした旧法第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する有価証券については、なお従前の例による。
<sup>suppl-4182-124/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-5/par-1</sup>
The provisions of Article 33, paragraph (4), item (iii) (Scope of Deposits and Similar Savings Treated as Nontaxable for Interest Income, etc.) and Article 37, paragraph (2), item (i) (Records of Securities, etc.) of the New Order apply to Securities prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "New Act") that are purchased on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern Securities prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Former Act that were purchased before the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

**第二項**  新令第五十一条の二第一項第三号（公社債等に係る有価証券の記録等）の規定は、会社法施行日以後に新法第十一条第四項（公共法人等及び公益信託等に係る非課税）に規定する方法により管理される同項に規定する公社債等について適用し、会社法施行日前に旧法第十一条第四項（公共法人等及び公益信託等に係る非課税）に規定する方法により管理されている同項に規定する公社債等については、なお従前の例による。
<sup>suppl-4182-124/art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-5/par-2</sup>
The provisions of Article 51-2, paragraph (1), item (iii) (Records, etc. of Securities Relating to Public and Corporate Bonds or Similar Interests) of the New Order apply to public and corporate bonds or similar interests prescribed in Article 11, paragraph (4) (Nontaxability of Public Corporations and Charitable Trusts) of the New Act that are managed on or after the Effective Date of the Companies Act by the method prescribed in that paragraph, and the provisions then in force continue to govern public and corporate bonds or similar interests prescribed in Article 11, paragraph (4) (Nontaxability of Public Corporations and Charitable Trusts) of the Former Act that are being managed before the Effective Date of the Companies Act by the method prescribed in that paragraph.
<sup>machine translation, not official</sup>

### 第六条（所有株式に対応する資本金等の額又は連結個別資本金等の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.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-6</sup>

**第一項**  新令第六十一条第一項第四号から第七号まで（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等）の規定は、法人が会社法施行日以後に行うこれらの規定に掲げる事由による取得について適用し、法人が会社法施行日前に行った旧令第六十一条第一項第四号から第六号まで（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）に掲げる事由による取得については、なお従前の例による。
<sup>suppl-4182-124/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-6/par-1</sup>
The provisions of Article 61, paragraph (1), items (iv) through (vii) (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 acquisitions that a corporation carries out on or after the Effective Date of the Companies Act on the grounds listed in those provisions, and the provisions then in force continue to govern acquisitions that a corporation carried out before the Effective Date of the Companies Act on the grounds listed in Article 61, paragraph (1), items (iv) through (vi) (Method of Calculating the Amount of Capital, etc. or the Amount of Consolidated Individual Capital, etc. Corresponding to Shares Held, etc.) of the Former Order.
<sup>machine translation, not official</sup>

**第二項**  法人が会社法施行日以後に行う会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号）第八十六条第一項（端株に関する経過措置）の規定によりなお従前の例によることとされる端株の同法第六十四条（商法の一部改正）の規定による改正前の商法（明治三十二年法律第四十八号）第二百二十条ノ六第一項（端株主の端株買取請求権）の規定による買取りによる取得は、新令第六十一条第一項第六号に掲げる買取りによる取得とみなす。
<sup>suppl-4182-124/art-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-6/par-2</sup>
An acquisition that a corporation carries out on or after the Effective Date of the Companies Act by way of a purchase under the provisions of Article 220-6, paragraph (1) (Right of Holders of Fractional Shares to Demand Purchase) of the Commercial Code (Act No. 48 of 1899) prior to amendment by the provisions of Article 64 (Partial Amendment of the Commercial Code) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005), of fractional shares for which the provisions then in force continue to govern pursuant to the provisions of Article 86, paragraph (1) (Transitional Measures Concerning Fractional Shares) of that Act, is deemed to be an acquisition by purchase listed in Article 61, paragraph (1), item (vi) of the New Order.
<sup>machine translation, not official</sup>

**第三項**  新令第六十一条第二項第一号及び第二号の規定は、法人が施行日以後に行う新法第二十五条第一項第一号（配当等とみなす金額）に掲げる合併又は同項第二号に掲げる分割型分割について適用し、法人が施行日前に行った旧法第二十五条第一項第一号（配当等の額とみなす金額）に掲げる合併又は同項第二号に掲げる分割型分割については、なお従前の例による。
<sup>suppl-4182-124/art-6/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-6/par-3</sup>
The provisions of Article 61, paragraph (2), items (i) and (ii) of the New Order apply to a merger listed in Article 25, paragraph (1), item (i) (Amounts Deemed to Constitute Dividends) of the New Act, or a company split by split-off listed in item (ii) of that paragraph, that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern a merger listed in Article 25, paragraph (1), item (i) (Amounts Deemed to Constitute Amounts of Dividends) of the Former Act, or a company split by split-off listed in item (ii) of that paragraph, that a corporation carried out before the Effective Date.
<sup>machine translation, not official</sup>

**第四項**  新令第六十一条第二項第四号の規定は、法人が施行日以後に行う同号に規定する自己株式の取得等について適用し、法人が施行日前に行った旧法第二十五条第一項第四号に掲げる株式の消却、同項第五号に掲げる自己の株式の取得又は同項第六号に掲げる社員の退社若しくは脱退による持分の払戻しについては、なお従前の例による。
<sup>suppl-4182-124/art-6/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-6/par-4</sup>
The provisions of Article 61, paragraph (2), item (iv) of the New Order apply to the acquisition of own shares, etc. prescribed in that item that a corporation carries out on or after the Effective Date, and the provisions then in force continue to govern the cancellation of shares listed in Article 25, paragraph (1), item (iv) of the Former Act, the acquisition of own shares listed in item (v) of that paragraph, or the refund of equity interest upon the withdrawal or retirement of a member listed in item (vi) of that paragraph, that a corporation carried out before the Effective Date.
<sup>machine translation, not official</sup>

**第五項**  施行日から会社法施行日の前日までの間における新令第六十一条第二項第四号の規定の適用については、同号中「第二十五条第一項第四号から第六号まで」とあるのは、「第二十五条第一項第四号及び第五号」とする。
<sup>suppl-4182-124/art-6/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-6/par-5</sup>
In applying the provisions of Article 61, paragraph (2), item (iv) of the New Order during the period from the Effective Date to the day before the Effective Date of the Companies Act, the phrase "Article 25, paragraph (1), items (iv) through (vi)" in that item is deemed to be replaced with "Article 25, paragraph (1), items (iv) and (v)".
<sup>machine translation, not official</sup>

### 第七条（株式その他の資産の一部のみを分割法人の株主等に交付する場合等の取扱いに関する経過措置） — Transitional Measures Concerning the Treatment of Cases Where Only Part of Shares or Other Assets Is Delivered to Shareholders, Members, or Other Investors of the Splitting Corporation, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-7</sup>

**第一項**  新令第八十三条第一項（株式その他の資産の一部のみを分割法人の株主等に交付する場合等の取扱い）の規定は、法人が会社法施行日以後に行う分割について適用し、法人が会社法施行日前に行った分割については、なお従前の例による。
<sup>suppl-4182-124/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-7/par-1</sup>
The provisions of Article 83, paragraph (1) (Treatment of Cases Where Only Part of Shares or Other Assets Is Delivered to Shareholders, Members, or Other Investors of the Splitting Corporation, etc.) of the New Order apply to a company split that a corporation carries out on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern a company split that a corporation carried out before the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

### 第八条（株式等を取得する権利の価額に関する経過措置） — Transitional Measures Concerning the Value of Rights to Acquire Shares or Similar Interests
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-8</sup>

**第一項**  新令第八十四条（株式等を取得する権利の価額）の規定は、個人が会社法施行日以後に発行法人から同条各号に掲げる権利を与えられる場合について適用し、個人が会社法施行日前に発行法人から旧令第八十四条各号（株式等を取得する権利の価額）に掲げる権利を与えられた場合については、なお従前の例による。
<sup>suppl-4182-124/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-8/par-1</sup>
The provisions of Article 84 (Value of Rights to Acquire Shares or Similar Interests) of the New Order apply to cases where an individual is granted a right listed in the items of that Article by an issuing corporation on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern cases where an individual was granted a right listed in the items of Article 84 (Value of Rights to Acquire Shares or Similar Interests) of the Former Order by an issuing corporation before the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

### 第九条（有価証券の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Securities
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-9</sup>

**第一項**  新令第百九条第一項第一号及び第二号（有価証券の取得価額）の規定は、個人が会社法施行日以後に取得をするこれらの規定に掲げる有価証券について適用し、個人が会社法施行日前に取得をした旧令第百九条第一項第一号及び第二号（有価証券の取得価額）に掲げる有価証券については、なお従前の例による。
<sup>suppl-4182-124/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-1</sup>
The provisions of Article 109, paragraph (1), items (i) and (ii) (Acquisition Price of Securities) of the New Order apply to Securities listed in those provisions that an individual acquires on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern Securities listed in Article 109, paragraph (1), items (i) and (ii) (Acquisition Price of Securities) of the Former Order that an individual acquired before the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

**第二項**  新令第百九条第一項第三号の規定は、個人が会社法施行日以後に取得をする同号に掲げる有価証券について適用する。
<sup>suppl-4182-124/art-9/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-2</sup>
The provisions of Article 109, paragraph (1), item (iii) of the New Order apply to Securities listed in that item that an individual acquires on or after the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

**第三項**  新令第百十一条第一項（株主割当てにより取得した株式の取得価額）の規定は、会社法施行日以後に生じた同項に規定する事実により同項の株式を取得する場合について適用し、会社法施行日前に生じた旧令第百十一条（増資により取得した株式の取得価額）に規定する事実により同条の株式を取得する場合については、なお従前の例による。
<sup>suppl-4182-124/art-9/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-3</sup>
The provisions of Article 111, paragraph (1) (Acquisition Price of Shares Acquired by Allotment to Shareholders) of the New Order apply to cases where shares prescribed in that paragraph are acquired due to an event prescribed in that paragraph that arose on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern cases where shares prescribed in Article 111 (Acquisition Price of Shares Acquired by Capital Increase) of the Former Order are acquired due to an event prescribed in that Article that arose before the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

**第四項**  新令第百十一条第二項の規定は、会社法施行日以後に生じた同項に規定する株式無償割当てにより同項の株式を取得する場合について適用する。
<sup>suppl-4182-124/art-9/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-4</sup>
The provisions of Article 111, paragraph (2) of the New Order apply to cases where shares prescribed in that paragraph are acquired through a gratis allotment of shares prescribed in that paragraph that took place on or after the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

**第五項**  新令第百十二条（合併により取得した株式の取得価額）及び第百十三条第一項（分割型分割により取得した株式の取得価額）の規定は、会社法施行日以後に新令第百十二条に規定する合併が生じた場合及び同項に規定する分割型分割が生じた場合について適用し、会社法施行日前に旧令第百十二条（合併により取得した株式の取得価額）に規定する合併が生じた場合及び旧令第百十三条第一項（分割型分割により取得した株式の取得価額）に規定する分割型分割が生じた場合については、なお従前の例による。
<sup>suppl-4182-124/art-9/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-5</sup>
The provisions of Article 112 (Acquisition Price of Shares Acquired by Merger) and Article 113, paragraph (1) (Acquisition Price of Shares Acquired by Company Split by Split-Off) of the New Order apply to cases where a merger prescribed in Article 112 of the New Order occurs, and cases where a company split by split-off prescribed in Article 113, paragraph (1) of the New Order occurs, on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern cases where a merger prescribed in Article 112 (Acquisition Price of Shares Acquired by Merger) of the Former Order occurs, and cases where a company split by split-off prescribed in Article 113, paragraph (1) (Acquisition Price of Shares Acquired by Company Split by Split-Off) of the Former Order occurs, before the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

**第六項**  新令第百十四条第一項（資本の払戻し等があった場合の株式等の取得価額）の規定は、次項に定めるものを除き、同条第一項に規定する資本の払戻しに係る基準日が会社法施行日以後であるものについて適用し、旧令第百十四条第一項（減資等があった場合の株式等の取得価額）に規定する資本の減少に係る基準日が会社法施行日前であるものについては、なお従前の例による。
<sup>suppl-4182-124/art-9/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-6</sup>
The provisions of Article 114, paragraph (1) (Acquisition Price of Shares or Similar Interests in the Case of a Return of Capital, etc.) of the New Order apply, except for what is provided for in the following paragraph, to a return of capital prescribed in paragraph (1) of that Article for which the base date is on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern a reduction of capital prescribed in Article 114, paragraph (1) (Acquisition Price of Shares or Similar Interests in the Case of a Capital Reduction, etc.) of the Former Order for which the base date is before the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

**第七項**  会社法第四百五十四条第一項若しくは第五項（剰余金の配当に関する事項の決定）の決議又は同法第四百五十九条第一項（剰余金の配当等を取締役会が決定する旨の定款の定め）の規定による定款の定めがある場合における取締役会の決議による新令第百十四条第一項に規定する資本の払戻しについては、当該資本の払戻しに係る基準日が会社法施行日前であるものであっても、同条の規定を適用する。
<sup>suppl-4182-124/art-9/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-7</sup>
The provisions of Article 114 of the New Order apply to a return of capital prescribed in paragraph (1) of that Article that is made by a resolution under Article 454, paragraph (1) or (5) (Decisions on Matters Regarding Dividends of Surplus) of the Companies Act, or by a resolution of the board of directors in the case where there is a provision of the articles of incorporation under Article 459, paragraph (1) (Provisions of Articles of Incorporation That Board of Directors Determines Dividends of Surplus) of that Act, even where the base date pertaining to that return of capital is before the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

**第八項**  新令第百十四条第二項の規定は、会社法施行日以後に同項に規定する出資の払戻しがあった場合について適用する。
<sup>suppl-4182-124/art-9/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-8</sup>
The provisions of Article 114, paragraph (2) of the New Order apply to cases where a refund of contribution prescribed in that paragraph is made on or after the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

**第九項**  新令第百十五条（組織変更があった場合の株式等の取得価額）及び第百十六条（合併等があった場合の新株予約権等の取得価額）の規定は、会社法施行日以後に新令第百十五条に規定する組織変更があった場合及び新令第百十六条に規定する合併等があった場合について適用する。
<sup>suppl-4182-124/art-9/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-9</sup>
The provisions of Articles 115 (Acquisition Price of Shares or Similar Interests When There Is an Entity Conversion) and 116 (Acquisition Price of Share Options, etc. When There Is a Merger, etc.) of the New Order apply to cases where an entity conversion prescribed in Article 115 of the New Order occurs, and cases where a merger, etc. prescribed in Article 116 of the New Order occurs, on or after the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

**第十項**  新令第百十七条（旧株一株の従前の取得価額等）の規定は、会社法施行日以後に同条に規定する事実が生じた場合について適用し、会社法施行日前に旧令第百十七条（旧株一株の従前の取得価額）に規定する増資等が生じた場合については、なお従前の例による。
<sup>suppl-4182-124/art-9/par-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-10</sup>
The provisions of Article 117 (Previous Acquisition Price per Old Share, etc.) of the New Order apply to cases where an event prescribed in that Article arises on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern cases where a capital increase, etc. prescribed in Article 117 (Previous Acquisition Price per Old Share) of the Former Order arises before the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

### 第十条（陳腐化した減価償却資産の償却費の特例に関する経過措置） — Transitional Measures Concerning the Special Provision on Depreciation Allowance of Obsolete Depreciable Assets
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-10</sup>

**第一項**  改正法附則第八十三条第八項、第九項又は第十一項（個人の減価償却に関する経過措置）の規定の適用を受ける個人に係る新令第百三十三条の二第一項（陳腐化した減価償却資産の償却費の特例）の規定の適用については、同項中「）又は」とあるのは「）若しくは」と、「）の規定」とあるのは「）又は所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第八十三条第八項、第九項若しくは第十一項（個人の減価償却に関する経過措置）の規定によりなおその効力を有するものとされる同法第十三条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第十三条の三（第一項第三号に係る部分に限る。）、第十三条の四若しくは第十四条第一項（共同改善計画を実施する個人の機械等の割増償却等）の規定」とする。
<sup>suppl-4182-124/art-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-10/par-1</sup>
In applying the provisions of Article 133-2, paragraph (1) (Special Provision on Depreciation Allowance of Obsolete Depreciable Assets) of the New Order to an individual to whom the provisions of Article 83, paragraph (8), (9) or (11) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of the Amending Act apply, in Article 133-2, paragraph (1) of the New Order, "又は" (or) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase ") provisions" is deemed to be replaced with ") or the provisions of Article 13-3 (limited to the portion pertaining to paragraph (1), item (iii)), Article 13-4 or Article 14, paragraph (1) (Special Depreciation, etc. of Machinery, etc. of Individuals Implementing a Joint Improvement Plan) of the Act on Special Measures Concerning Taxation as it remains in force pursuant to the provisions of Article 83, paragraph (8), (9) or (11) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006), prior to amendment by the provisions of Article 13 (Partial Amendment of the Act on Special Measures Concerning Taxation) of that Act".
<sup>machine translation, not official</sup>

### 第十一条（個別評価貸金等に係る貸倒引当金勘定への繰入限度額に関する経過措置） — Transitional Measures Concerning Transfer Limits to Reserve Accounts for Bad Debts for Individually Assessed Loans or Other Claims
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-11</sup>

**第一項**  新令第百四十四条第一項第一号ハ及び第三号ニ（個別評価貸金等に係る貸倒引当金勘定への繰入限度額）の規定は、会社法施行日以後にされる会社法の規定による特別清算に係る協定の認可の決定又は特別清算開始の申立てについて適用し、会社法施行日前にされた会社法の施行に伴う関係法律の整備等に関する法律第六十四条（商法の一部改正）の規定による改正前の商法（以下この項において「旧商法」という。）の規定による特別清算に係る協定の認可又は特別清算開始の申立て（会社法施行日前に解散した法人に係る旧商法の規定による特別清算に係る協定の認可又は特別清算開始の申立てを含む。）については、なお従前の例による。
<sup>suppl-4182-124/art-11/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-11/par-1</sup>
The provisions of Article 144, paragraph (1), item (i), (c) and item (iii), (d) (Transfer Limits to Reserve Accounts for Bad Debts for Individually Assessed Loans or Other Claims) of the New Order apply to a decision approving an agreement in a special liquidation under the provisions of the Companies Act, or a petition for commencement of special liquidation, made on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern an approval of an agreement in a special liquidation, or a petition for commencement of special liquidation, under the provisions of the Commercial Code prior to amendment by the provisions of Article 64 (Partial Amendment of the Commercial Code) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (hereinafter in this paragraph referred to as the "Former Commercial Code") made before the Effective Date of the Companies Act (including an approval of an agreement in a special liquidation, or a petition for commencement of special liquidation, under the provisions of the Former Commercial Code concerning a corporation dissolved before the Effective Date of the Companies Act).
<sup>machine translation, not official</sup>

**第二項**  会社法施行日前にされた旧令第百四十四条第一項第三号ニ（個別評価貸金等に係る貸倒引当金勘定への繰入限度額）に規定する整理開始の申立てに係る会社の整理に関する事件については、なお従前の例による。
<sup>suppl-4182-124/art-11/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-11/par-2</sup>
The provisions then in force continue to govern cases relating to the arrangement of a company pertaining to a petition for commencement of arrangement prescribed in Article 144, paragraph (1), item (iii), (d) (Transfer Limits to Reserve Accounts for Bad Debts for Individually Assessed Loans or Other Claims) of the Former Order that was filed before the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

### 第十二条（先物外国為替契約により発生時の外国通貨の円換算額を確定させた外貨建資産・負債の換算等に関する経過措置） — Transitional Measures Concerning the Conversion, etc. of Foreign Currency-Denominated Assets and Liabilities for Which the Yen Equivalent of the Foreign Currency at the Time of Their Arising Was Fixed by a Foreign Exchange Futures Contract
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-12</sup>

**第一項**  個人が、施行日前に新令第百六十七条の六第一項（先物外国為替契約により発生時の外国通貨の円換算額を確定させた外貨建資産・負債の換算等）に規定する外貨建資産・負債の取得又は発生の基因となる外貨建取引（新法第五十七条の三第一項（外貨建取引の換算）に規定する外貨建取引をいう。次項において同じ。）に伴って支払い、又は受け取る外国通貨の金額の円換算額（新法第五十七条の三第一項に規定する円換算額をいう。次項において同じ。）を確定させる新令第百六十七条の六第一項に規定する先物外国為替契約を締結し、かつ、施行日の前日までに当該先物外国為替契約の履行等による決済をしていない場合において、施行日以後に当該外国通貨の支払又は受取を行うときは、当該先物外国為替契約及び当該外国通貨に係る同項の規定の適用については、当該先物外国為替契約は施行日において締結したものとみなす。
<sup>suppl-4182-124/art-12/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-12/par-1</sup>
Where an individual has, before the Effective Date, concluded a foreign exchange futures contract prescribed in Article 167-6, paragraph (1) (Conversion, etc. of Foreign Currency-Denominated Assets and Liabilities for Which the Yen Equivalent of the Foreign Currency at the Time of Their Arising Was Fixed by a Foreign Exchange Futures Contract) of the New Order that fixes the yen equivalent (meaning the yen equivalent prescribed in Article 57-3, paragraph (1) of the New Act; the same applies in the following paragraph) of the amount of foreign currency to be paid or received in connection with a transaction in a foreign currency (meaning a transaction in a foreign currency prescribed in Article 57-3, paragraph (1) (Conversion of Transactions in a Foreign Currency) of the New Act; the same applies in the following paragraph) that gives rise to the acquisition or arising of the foreign currency-denominated assets and liabilities prescribed in Article 167-6, paragraph (1) of the New Order, and has not settled that foreign exchange futures contract by performance, etc. by the day before the Effective Date, and the individual pays or receives that foreign currency on or after the Effective Date, for the purpose of applying the provisions of Article 167-6, paragraph (1) of the New Order to that foreign exchange futures contract and that foreign currency, that foreign exchange futures contract is deemed to have been concluded on the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  個人が、施行日前に新法第五十七条の三第二項に規定する資産又は負債の金額の円換算額を確定させる同項に規定する先物外国為替契約等を締結し、かつ、施行日の前日までに当該先物外国為替契約等の履行等による決済をしていない場合において、施行日以後に当該資産又は負債の取得又は発生の基因となる外貨建取引を行うときは、当該先物外国為替契約等及び当該資産又は負債に係る同項の規定の適用については、当該先物外国為替契約等は施行日において締結したものとみなす。
<sup>suppl-4182-124/art-12/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-12/par-2</sup>
Where an individual has, before the Effective Date, concluded a foreign exchange futures contract or similar contract prescribed in Article 57-3, paragraph (2) of the New Act that fixes the yen equivalent of the amount of an asset or liability prescribed in that paragraph, and has not settled that foreign exchange futures contract or similar contract by performance, etc. by the day before the Effective Date, and the individual conducts, on or after the Effective Date, a transaction in a foreign currency that gives rise to the acquisition or arising of that asset or liability, for the purpose of applying the provisions of Article 57-3, paragraph (2) of the New Act to that foreign exchange futures contract or similar contract and that asset or liability, that foreign exchange futures contract or similar contract is deemed to have been concluded on the Effective Date.
<sup>machine translation, not official</sup>

### 第十三条（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等に関する経過措置） — Transitional Measures Concerning Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Casualty Insurance Policies or Similar Contracts
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-13 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-13</sup>

**第一項**  新令第百八十四条（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）の規定は、個人が平成十九年一月一日以後に支払を受ける同条第一項に規定する損害保険契約等に基づく年金又は同条第二項に規定する損害保険契約等（同項に規定する少額短期保険業者と締結した損害保険契約以外のものに限る。）に基づく同条第四項に規定する満期返戻金等について適用し、個人が同日前に支払を受けた旧令第百八十四条第一項（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）に規定する損害保険契約等に基づく年金又は同条第二項に規定する損害保険契約等に基づく同条第四項に規定する満期返戻金等については、なお従前の例による。
<sup>suppl-4182-124/art-13/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-13/par-1</sup>
The provisions of Article 184 (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Casualty Insurance Policies or Similar Contracts) of the New Order apply to an annuity under a casualty insurance policy or similar contract prescribed in paragraph (1) of that Article, or a maturity refund, etc. prescribed in paragraph (4) of that Article under a casualty insurance policy or similar contract prescribed in paragraph (2) of that Article (limited to those other than a casualty insurance policy concluded with a small amount and short term insurer prescribed in that paragraph), that an individual receives payment of on or after January 1, 2007, and the provisions then in force continue to govern an annuity under a casualty insurance policy or similar contract prescribed in Article 184, paragraph (1) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Casualty Insurance Policies or Similar Contracts) of the Former Order, or a maturity refund, etc. prescribed in paragraph (4) of that Article under a casualty insurance policy or similar contract prescribed in paragraph (2) of that Article, that an individual received payment of before that date.
<sup>machine translation, not official</sup>

**第二項**  新令第百八十四条第二項から第四項までの規定は、個人が施行日以後に支払を受ける同条第二項に規定する損害保険契約等（同項に規定する少額短期保険業者と締結した損害保険契約に限る。）に基づく同条第四項に規定する満期返戻金等について適用する。
<sup>suppl-4182-124/art-13/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-13/par-2</sup>
The provisions of Article 184, paragraphs (2) through (4) of the New Order apply to a maturity refund, etc. prescribed in paragraph (4) of that Article under a casualty insurance policy or similar contract prescribed in paragraph (2) of that Article (limited to a casualty insurance policy concluded with a small amount and short term insurer prescribed in that paragraph) that an individual receives payment of on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第十四条（地震保険料控除に関する経過措置） — Transitional Measures for Earthquake Insurance Premium Deduction
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-14 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14</sup>

**第一項**  改正法附則第十条第二項（地震保険料控除に関する経過措置）に規定する政令で定める契約は、建物又は動産の共済期間中の耐存を共済事故とする共済に係る契約とする。
<sup>suppl-4182-124/art-14/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-1</sup>
The contract specified by Cabinet Order prescribed in Article 10, paragraph (2) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the Amending Act is a contract pertaining to mutual aid in which the survival of a building or movable property throughout the mutual aid period is the mutual aid event.
<sup>machine translation, not official</sup>

**第二項**  改正法附則第十条第二項の規定の適用がある場合における所得税法の規定の適用については、同法第百九十条第二号ロ（年末調整）中「第七十七条第一項（地震保険料控除）に規定する地震保険料」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号。以下「平成十八年改正法」という。）附則第十条第二項第一号（地震保険料控除に関する経過措置）に規定する地震保険料等」と、「第七十七条まで」とあるのは「第七十七条（平成十八年改正法附則第十条第二項の規定により適用される場合を含む。）まで」と、同法第百九十六条第一項（給与所得者の保険料控除申告書）中「地震保険料に」とあるのは「地震保険料等に」と、同項第三号中「第七十七条第一項（地震保険料控除）に規定する地震保険料」とあるのは「平成十八年改正法附則第十条第二項第一号（地震保険料控除に関する経過措置）に規定する地震保険料等」と、「これらの規定」とあるのは「第七十六条又は第七十七条（地震保険料控除）（同項の規定により適用される場合を含む。）の規定」と、同条第二項中「地震保険料」とあるのは「地震保険料等」と、同法第百九十八条第五項（給与所得者の源泉徴収に関する申告書の提出時期等の特例）中「地震保険料」とあるのは「地震保険料等」とする。
<sup>suppl-4182-124/art-14/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-2</sup>
Where the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Amending Act apply, in applying the provisions of the Income Tax Act, in Article 190, item (ii), (b) (Year-End Adjustment) of that Act, "earthquake insurance premiums prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction)" is deemed to be replaced with "earthquake insurance premiums and similar premiums prescribed in Article 10, paragraph (2), item (i) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006; hereinafter referred to as the "2006 Amendment Act")", and "through 77" is deemed to be replaced with "through 77 (including where applied pursuant to the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the 2006 Amendment Act)"; in Article 196, paragraph (1) (Salary Income Earner's Return for Insurance Premium Deduction) of that Act, "earthquake insurance premiums" is deemed to be replaced with "earthquake insurance premiums and similar premiums", and in item (iii) of that paragraph, "earthquake insurance premiums prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction)" is deemed to be replaced with "earthquake insurance premiums and similar premiums prescribed in Article 10, paragraph (2), item (i) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the 2006 Amendment Act" and "those provisions" is deemed to be replaced with "the provisions of Article 76 or Article 77 (Earthquake Insurance Premium Deduction) (including where applied pursuant to the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the 2006 Amendment Act)"; in paragraph (2) of that Article, "earthquake insurance premiums" is deemed to be replaced with "earthquake insurance premiums and similar premiums"; and in Article 198, paragraph (5) (Special Provisions on the Time for Submission, etc. of Returns Concerning Withholding by Salary Income Earners) of that Act, "earthquake insurance premium" is deemed to be replaced with "earthquake insurance premiums and similar premiums".
<sup>machine translation, not official</sup>

**第三項**  改正法附則第十条第二項の規定の適用がある場合における新令の規定の適用については、新令第二百五十八条第三項第四号（年の中途で非居住者が居住者となった場合の税額の計算）中「法第七十七条第一項（地震保険料控除）に規定する地震保険料」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号。以下「平成十八年改正法」という。）附則第十条第二項第一号（地震保険料控除に関する経過措置）に規定する地震保険料等」と、「の規定」とあるのは「（地震保険料控除）（同項の規定により適用される場合を含む。）の規定」と、新令第二百六十二条第一項（確定申告書に関する書類の提出又は提示）中「法第七十七条第一項（地震保険料控除）に規定する地震保険料」とあるのは「平成十八年改正法附則第十条第二項第一号（地震保険料控除に関する経過措置）に規定する地震保険料等」と、「「地震保険料」」とあるのは「「地震保険料等」」と、同項第五号中「地震保険料の」とあるのは「地震保険料等の」と、新令第三百十九条第八号（保険料控除申告書に関する書類の提出又は提示）中「地震保険料」とあるのは「地震保険料等」とする。
<sup>suppl-4182-124/art-14/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-3</sup>
In applying the provisions of the New Order where the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Amending Act apply, in Article 258, paragraph (3), item (iv) (Calculation of Tax Amount When a Nonresident Becomes a Resident Partway Through the Year) of the New Order, "earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act" is deemed to be replaced with "earthquake insurance premiums and similar premiums prescribed in Article 10, paragraph (2), item (i) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006; hereinafter referred to as the "2006 Amendment Act")", and "Article 76 or Article 77 of the Act" is deemed to be replaced with "Article 76 or Article 77 (Earthquake Insurance Premium Deduction) of the Act (including where applied pursuant to the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the 2006 Amendment Act)"; in Article 262, paragraph (1) (Submission or Presentation of Documents Relating to the Tax Return) of the New Order, "earthquake insurance premium prescribed in Article 77, paragraph (1) (Earthquake Insurance Premium Deduction) of the Act" is deemed to be replaced with "earthquake insurance premiums and similar premiums prescribed in Article 10, paragraph (2), item (i) (Transitional Measures for Earthquake Insurance Premium Deduction) of the Supplementary Provisions of the 2006 Amendment Act", and the phrase "'earthquake insurance premium'" is deemed to be replaced with "'earthquake insurance premiums and similar premiums'", and in item (v) of that paragraph, "earthquake insurance premium" is deemed to be replaced with "earthquake insurance premiums and similar premiums"; and in Article 319, item (viii) (Submission or Presentation of Documents Relating to the Return for Insurance Premium Deduction) of the New Order, "earthquake insurance premium" is deemed to be replaced with "earthquake insurance premiums and similar premiums".
<sup>machine translation, not official</sup>

**第四項**  改正法附則第十条第二項の規定の適用がある場合における租税特別措置法（昭和三十二年法律第二十六号）の規定の適用については、同法第四条の四第二項（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例）中「の規定」とあるのは、「並びに所得税法等の一部を改正する等の法律（平成十八年法律第十号）附則第十条第二項の規定」とする。
<sup>suppl-4182-124/art-14/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-4</sup>
Where the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Amending Act apply, in applying the provisions of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), in Article 4-4, paragraph (2) (Special Provisions on Taxation on Gains, etc. from Life Insurance, etc. under Workers' Property Accumulation Savings Contracts) of that Act, "Article 77, paragraph (1) of the Income Tax Act" is deemed to be replaced with "Article 77, paragraph (1) of the Income Tax Act and the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006)".
<sup>machine translation, not official</sup>

**第五項**  前三項に定めるもののほか、改正法附則第十条第二項の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、財務省令で定める。
<sup>suppl-4182-124/art-14/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-5</sup>
In addition to what is provided for in the preceding three paragraphs, matters necessary for applying the provisions of laws and regulations on income tax where the provisions of Article 10, paragraph (2) of the Supplementary Provisions of the Amending Act apply are specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

### 第十五条（寄付金控除の対象となる公益の増進に著しく寄与する法人に対する寄付金等に関する経過措置） — Transitional Measures Concerning Donations, etc. to Juridical Persons Contributing Significantly to the Promotion of Public Interest That Are Subject to the Donation Deduction
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-15 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-15</sup>

**第一項**  新令第二百十七条第一項第一号の三（公益の増進に著しく寄与する法人の範囲）の規定は、個人が施行日以後に支出する新法第七十八条第一項（寄付金控除）に規定する特定寄付金について適用し、個人が施行日前に支出した旧法第七十八条第一項（寄付金控除）に規定する特定寄付金については、なお従前の例による。
<sup>suppl-4182-124/art-15/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-15/par-1</sup>
The provisions of Article 217, paragraph (1), item (i)-3 (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the New Act that an individual makes on or after the Effective Date, and the provisions then in force continue to govern specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Former Act that an individual made before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  新令第二百十七条第一項第三号の規定は、個人が附則第一条第四号（施行期日）に定める日以後に支出する新法第七十八条第一項に規定する特定寄付金について適用し、個人が同日前に支出した旧法第七十八条第一項に規定する特定寄付金については、なお従前の例による。
<sup>suppl-4182-124/art-15/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-15/par-2</sup>
The provisions of Article 217, paragraph (1), item (iii) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) of the New Act that an individual makes on or after the date specified in Article 1, item (iv) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern specified donations prescribed in Article 78, paragraph (1) of the Former Act that an individual made before that date.
<sup>machine translation, not official</sup>

### 第十六条（平成十九年分の純損失の繰戻しによる還付に係る特例） — Special Provisions on Refunds by Carryback of Net Loss for 2007
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-16 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-16</sup>

**第一項**  平成十九年において生じた新法第二条第一項第二十五号（定義）に規定する純損失の金額がある場合における新法第百四十条第五項（純損失の繰戻しによる還付の請求）又は第百四十一条第四項（相続人等の純損失の繰戻しによる還付の請求）（これらの規定を新法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定の適用を受けるときの新令第二百七十二条第二項（事業の廃止等に準ずる事実等）の規定の適用については、同項中「法第二編第三章第一節」とあるのは「所得税法等の一部を改正する等の法律（平成十八年法律第十号。以下「改正法」という。）第十四条（経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律の廃止）の規定による廃止前の経済社会の変化等に対応して早急に講ずべき所得税及び法人税の負担軽減措置に関する法律（平成十一年法律第八号。以下「旧所得税等負担軽減措置法」という。）第四条（居住者の最高税率の特例）の規定により読み替えられた改正法第一条（所得税法の一部改正）の規定による改正前の法第二編第三章第一節」と、「計算した所得税の額」とあるのは「計算した所得税の額並びに旧所得税等負担軽減措置法第六条第二項（定率による税額控除の特例）に規定する定率による税額控除の額」と、「これらの条」とあるのは「法第百四十条第五項又は第百四十一条第四項」と、「前条」とあるのは「改正法附則第十四条第一項（平成十九年分の純損失の繰戻しによる還付に係る特例）並びに前条」とする。
<sup>suppl-4182-124/art-16/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-16/par-1</sup>
In the case where there is a Net Loss prescribed in Article 2, paragraph (1), item (xxv) (Definitions) of the New Act that arose in 2007, with regard to the application of Article 272, paragraph (2) (Events Equivalent to Discontinuation of Business, etc.) of the New Order when the application of Article 140, paragraph (5) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or Article 141, paragraph (4) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the New Act (including the case where these provisions are applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) is received, in Article 272, paragraph (2) of the New Order, the phrase "Part II, Chapter III, Section 1 (Tax Rates) of the Act" is deemed to be replaced with "Part II, Chapter III, Section 1 (Tax Rates) of the Act prior to its amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2006; hereinafter referred to as the "Amending Act"), as read with the replacement of terms pursuant to the provisions of Article 4 (Special Provisions on the Maximum Tax Rate for Residents) of the Act on Tax Reduction Measures for Income Tax and Corporation Tax to Be Promptly Taken in Response to Changes in the Economy and Society, etc. (Act No. 8 of 1999) prior to its repeal by the provisions of Article 14 (Repeal of the Act on Tax Reduction Measures for Income Tax and Corporation Tax to Be Promptly Taken in Response to Changes in the Economy and Society, etc.) of the Amending Act (that Act prior to its repeal is hereinafter referred to as the "Former Income Tax, etc. Reduction Measures Act")", the phrase "the amount of income tax calculated" is deemed to be replaced with "the amount of income tax calculated and the amount of the tax credit at a fixed rate prescribed in Article 6, paragraph (2) (Special Provisions on Tax Credits at Fixed Rates) of the Former Income Tax, etc. Reduction Measures Act", the phrase "those Articles" is deemed to be replaced with "Article 140, paragraph (5) or Article 141, paragraph (4) of the Act", and the phrase "the preceding Article" is deemed to be replaced with "Article 14, paragraph (1) (Special Provisions on Refunds by Carryback of Net Loss for 2007) of the Supplementary Provisions of the Amending Act and the preceding Article".
<sup>machine translation, not official</sup>

**第二項**  改正法附則第十四条第一項（平成十九年分の純損失の繰戻しによる還付に係る特例）の規定又は前項の規定の適用がある場合における新法第百四十二条第一項（純損失の繰戻しによる還付の手続等）の還付請求書の記載事項については、財務省令で定める。
<sup>suppl-4182-124/art-16/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-16/par-2</sup>
The required particulars of the claim for a refund under Article 142, paragraph (1) (Procedures for Issuing Refunds Based on Carryback of Net Loss) of the New Act in the case where the provisions of Article 14, paragraph (1) (Special Provisions on Refunds by Carryback of Net Loss for 2007) of the Supplementary Provisions of the Amending Act or the provisions of the preceding paragraph apply are specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

### 第十七条（国内にある資産の譲渡による所得に関する経過措置） — Transitional Measures Concerning Income from Transfer of Assets in Japan
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-17 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-17</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）の規定は、個人が会社法施行日以後に行う同項第二号に掲げる資産の譲渡により生ずる所得について適用し、個人が会社法施行日前に行った旧令第二百八十条第二項第二号（国内にある資産の譲渡による所得）に掲げる資産の譲渡により生ずる所得については、なお従前の例による。
<sup>suppl-4182-124/art-17/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-17/par-1</sup>
The provisions of Article 280, paragraph (2) (Income from Transfer of Assets in Japan) of the New Order apply to income arising from the transfer of assets listed in item (ii) of that paragraph that an individual makes on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern income arising from the transfer of assets listed in Article 280, paragraph (2), item (ii) (Income from Transfer of Assets in Japan) of the Former Order that an individual made before the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

**第二項**  会社法の施行に伴う関係法律の整備等に関する法律第八十六条第一項（端株に関する経過措置）の規定によりなお従前の例によることとされる端株の譲渡は、新令第二百八十条第二項第二号に掲げる資産の譲渡とみなす。
<sup>suppl-4182-124/art-17/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-17/par-2</sup>
A transfer of fractional shares in respect of which, pursuant to the provisions of Article 86, paragraph (1) (Transitional Measures Concerning Fractional Shares) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act, the provisions then in force continue to govern is deemed to be a transfer of assets listed in Article 280, paragraph (2), item (ii) of the New Order.
<sup>machine translation, not official</sup>

### 第十八条（生命保険契約等に基づく年金に係る源泉徴収に関する経過措置） — Transitional Measures regarding Withholding on Annuities Based on Life Insurance Contracts, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-18 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-18</sup>

**第一項**  新令第三百二十六条第二項（生命保険契約等に基づく年金に係る源泉徴収）の規定は、平成十九年一月一日以後に支払うべき新法第二百七条（源泉徴収義務）に規定する年金について適用し、同日前に支払うべき旧法第二百七条（源泉徴収義務）に規定する年金については、なお従前の例による。
<sup>suppl-4182-124/art-18/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-18/par-1</sup>
The provisions of Article 326, paragraph (2) (Withholding on Annuities Based on Life Insurance Contracts, etc.) of the New Order apply to annuities prescribed in Article 207 (Obligation to Withhold Taxes) of the New Act that are payable on or after January 1, 2007, and the provisions then in force continue to govern annuities prescribed in Article 207 (Obligation to Withhold Taxes) of the Former Act that are payable before that date.
<sup>machine translation, not official</sup>

### 第十九条（交付金銭等の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice, etc. by Persons Receiving Delivered Money, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-19 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19</sup>

**第一項**  新令第三百四十六条第一項（交付金銭等の受領者の告知等）（第一号に係る部分に限る。）の規定は、新法第二百二十四条の三第三項（株式等の譲渡の対価の受領者の告知）に規定する交付を受ける者（以下この条において「交付を受ける者」という。）が同号に規定する合併により交付を受ける同号に規定する金銭及び金銭以外の資産で当該合併が会社法施行日以後であるものについて適用し、交付を受ける者が旧令第三百四十六条第一項第一号（交付金銭等の受領者の告知等）に規定する合併により交付を受ける同号に規定する金銭及び金銭以外の資産で当該合併が会社法施行日前であるものについては、なお従前の例による。
<sup>suppl-4182-124/art-19/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-1</sup>
The provisions of Article 346, paragraph (1) (Notice, etc. by Persons Receiving Delivered Money, etc.) of the New Order (limited to the part pertaining to item (i)) apply to money and assets other than money prescribed in that item that the person receiving delivery prescribed in Article 224-3, paragraph (3) (Notice by Persons Receiving Consideration for the Transfer of Shares or Similar Interests) of the New Act (hereinafter in this Article referred to as the "recipient") receives through a merger prescribed in that item, where that merger is on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern money and assets other than money prescribed in Article 346, paragraph (1), item (i) (Notice, etc. by Persons Receiving Delivered Money, etc.) of the Former Order that the recipient receives through a merger prescribed in that item, where that merger is before the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

**第二項**  新令第三百四十六条第一項（第二号に係る部分に限る。）の規定は、交付を受ける者が同号に規定する分割により交付を受ける同号に規定する金銭及び金銭以外の資産で当該分割が会社法施行日以後であるものについて適用し、交付を受ける者が旧令第三百四十六条第一項第二号に規定する分割により交付を受ける同号に規定する金銭及び金銭以外の資産で当該分割が会社法施行日前であるものについては、なお従前の例による。
<sup>suppl-4182-124/art-19/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-2</sup>
The provisions of Article 346, paragraph (1) of the New Order (limited to the part pertaining to item (ii)) apply to money and assets other than money prescribed in that item that the recipient receives through a split prescribed in that item, where that split is on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern money and assets other than money prescribed in Article 346, paragraph (1), item (ii) of the Former Order that the recipient receives through a split prescribed in that item, where that split is before the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

**第三項**  新令第三百四十六条第一項（第三号に係る部分に限る。）の規定は、次項に定めるものを除き、交付を受ける者が同号に規定する資本の払戻しにより交付を受ける同号に規定する金銭及び金銭以外の資産で当該資本の払戻しに係る基準日が会社法施行日以後であるものについて適用し、交付を受ける者が旧令第三百四十六条第一項第三号に規定する資本又は出資の減少により交付を受ける同号に規定する金銭及び金銭以外の資産で当該資本又は出資の減少に係る基準日が会社法施行日前であるものについては、なお従前の例による。
<sup>suppl-4182-124/art-19/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-3</sup>
The provisions of Article 346, paragraph (1) of the New Order (limited to the part pertaining to item (iii)) apply, excluding those provided for in the following paragraph, to money and assets other than money prescribed in that item that the recipient receives through a return of capital prescribed in that item, where the base date for that return of capital is on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern money and assets other than money prescribed in Article 346, paragraph (1), item (iii) of the Former Order that the recipient receives through a reduction of capital or contributions prescribed in that item, where the base date for that reduction of capital or contributions is before the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

**第四項**  会社法第四百五十四条第一項若しくは第五項（剰余金の配当に関する事項の決定）の決議又は同法第四百五十九条第一項（剰余金の配当等を取締役会が決定する旨の定款の定め）の規定による定款の定めがある場合における取締役会の決議による新令第三百四十六条第一項第三号に規定する資本の払戻しにより交付を受ける者が交付を受ける同号に規定する金銭及び金銭以外の資産については、当該資本の払戻しに係る基準日が会社法施行日前であるものであっても、同項の規定を適用する。
<sup>suppl-4182-124/art-19/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-4</sup>
With regard to money and assets other than money prescribed in Article 346, paragraph (1), item (iii) of the New Order that the recipient receives through a return of capital prescribed in that item made by a resolution under Article 454, paragraph (1) or (5) (Decisions on Matters Regarding Dividends of Surplus) of the Companies Act, or by a resolution of the board of directors in the case where there is a provision of the articles of incorporation under Article 459, paragraph (1) (Provisions of Articles of Incorporation That Board of Directors Determines Dividends of Surplus) of that Act, the provisions of Article 346, paragraph (1) of the New Order apply even where the base date for that return of capital is before the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

**第五項**  交付を受ける者が旧令第三百四十六条第一項第四号に規定する株式の消却により交付を受ける同号に規定する金銭及び金銭以外の資産で当該株式の消却が施行日前であるものについては、なお従前の例による。
<sup>suppl-4182-124/art-19/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-5</sup>
The provisions then in force continue to govern money and assets other than money prescribed in Article 346, paragraph (1), item (iv) of the Former Order that the recipient receives through a cancellation of shares prescribed in that item, where that cancellation of shares is before the Effective Date.
<sup>machine translation, not official</sup>

**第六項**  新令第三百四十六条第一項（第五号に係る部分に限る。）の規定は、交付を受ける者が同号に規定する事由により交付を受ける同号に規定する金銭及び金銭以外の資産で当該事由が施行日以後であるものについて適用し、旧令第三百四十六条第一項第六号に規定する持分の払戻しにより交付を受ける同号に規定する金銭及び金銭以外の資産で当該持分の払戻しが施行日前であるものについては、なお従前の例による。
<sup>suppl-4182-124/art-19/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-6</sup>
The provisions of Article 346, paragraph (1) of the New Order (limited to the part pertaining to item (v)) apply to money and assets other than money prescribed in that item that the recipient receives due to an event prescribed in that item, where that event is on or after the Effective Date, and the provisions then in force continue to govern money and assets other than money prescribed in Article 346, paragraph (1), item (vi) of the Former Order that the recipient receives through a refund of equity interest prescribed in that item, where that refund of equity interest is before the Effective Date.
<sup>machine translation, not official</sup>

**第七項**  新令第三百四十六条第一項（第六号に係る部分に限る。）の規定は、交付を受ける者が同号に規定する組織変更により交付を受ける同号に規定する金銭及び金銭以外の資産で当該組織変更が会社法施行日以後であるものについて適用する。
<sup>suppl-4182-124/art-19/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-7</sup>
The provisions of Article 346, paragraph (1) of the New Order (limited to the part pertaining to item (vi)) apply to money and assets other than money prescribed in that item that the recipient receives through an entity conversion prescribed in that item, where that entity conversion is on or after the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

**第八項**  新令第三百四十六条第二項の規定は、交付を受ける者が会社法施行日以後に同項に規定する事由により交付を受ける同項に規定する金銭について適用する。
<sup>suppl-4182-124/art-19/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-8</sup>
The provisions of Article 346, paragraph (2) of the New Order apply to money prescribed in that paragraph that the recipient receives on or after the Effective Date of the Companies Act due to an event prescribed in that paragraph.
<sup>machine translation, not official</sup>

### 第二十条（生命保険金に類する給付等に関する経過措置） — Transitional Measures regarding Benefits Similar to Life Insurance Proceeds, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-20 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-20</sup>

**第一項**  新令第三百五十一条第二項（生命保険金に類する給付等）の規定は、平成十九年一月一日以後に支払うべき同項第一号に規定する損害保険契約等の同号に規定する満期返戻金等について適用し、同日前に支払うべき旧令第三百五十一条第二項第一号（生命保険金に類する給付等）に規定する損害保険契約等の同号に規定する満期返戻金等については、なお従前の例による。
<sup>suppl-4182-124/art-20/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-20/par-1</sup>
The provisions of Article 351, paragraph (2) (Benefits Similar to Life Insurance Proceeds, etc.) of the New Order apply to the maturity refunds, etc. prescribed in item (i) of that paragraph of casualty insurance policies or similar contracts prescribed in that item that are payable on or after January 1, 2007, and the provisions then in force continue to govern the maturity refunds, etc. prescribed in Article 351, paragraph (2), item (i) (Benefits Similar to Life Insurance Proceeds, etc.) of the Former Order of casualty insurance policies or similar contracts prescribed in that item that are payable before that date.
<sup>machine translation, not official</sup>

**第二項**  新令第三百五十一条第二項第一号の規定は、施行日以後に支払うべき同号に規定する少額短期保険業者と締結した損害保険契約の同号に規定する満期返戻金等について適用する。
<sup>suppl-4182-124/art-20/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-20/par-2</sup>
Article 351, paragraph (2), item (i) of the New Order applies to the maturity refunds, etc. prescribed in that item of casualty insurance policies concluded with a small amount and short term insurer prescribed in that item that are payable on or after the Effective Date.
<sup>machine translation, not official</sup>

### 第二十一条（新株予約権の行使に関する調書等の提出に関する経過措置） — Transitional Measures Concerning Submission of Reports, etc. on the Exercise of Share Options
<sup>caption: machine translation, not official</sup>
<sup>suppl-4182-124/art-21 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-21</sup>

**第一項**  新令第三百五十四条第一項（新株予約権の行使に関する調書）の規定は、会社法施行日以後の新法第二百二十八条の二（新株予約権の行使に関する調書）に規定する決議により発行又は割当てをした同項各号に掲げる新株予約権について適用する。
<sup>suppl-4182-124/art-21/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-21/par-1</sup>
Article 354, paragraph (1) (Report on the Exercise of Share Options) of the New Order applies to the share options listed in the items of that paragraph that are issued or allotted pursuant to a resolution prescribed in Article 228-2 (Report on the Exercise of Share Options) of the New Act that is adopted on or after the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

**第二項**  新令第三百五十四条の二（著しく低い価額の対価による株式割当て）の規定は、会社法施行日以後の新法第二百二十八条の三（株式無償割当てに関する調書）に規定する決議による同条に規定する株式無償割当てについて適用する。
<sup>suppl-4182-124/art-21/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-21/par-2</sup>
Article 354-2 (Allotment of Shares for Consideration at a Significantly Low Value) of the New Order applies to the allotment of shares without contribution prescribed in Article 228-3 (Report on Allotments of Shares Without Contribution) of the New Act that is made pursuant to a resolution prescribed in that Article that is adopted on or after the Effective Date of the Companies Act.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4182-124/art-1/par-1/item-2: 保険業法第二条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection
- suppl-4182-124/art-1/par-1/item-2: 附則第十三条第一項 → 所得税法施行令 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4182-124/art-13/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-13/par-1
- suppl-4182-124/art-1/par-1/item-2: 第十四条 → 所得税法施行令 附則第十四条 (Supplementary Provisions, Article 14), suppl-4182-124/art-14 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14
- suppl-4182-124/art-1/par-1/item-2: 第十六条 → 所得税法施行令 附則第十六条 (Supplementary Provisions, Article 16), suppl-4182-124/art-16 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-16
- suppl-4182-124/art-1/par-1/item-2: 第十八条 → 所得税法施行令 附則第十八条 (Supplementary Provisions, Article 18), suppl-4182-124/art-18 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-18
- suppl-4182-124/art-1/par-1/item-2: 第二十条第一項 → 所得税法施行令 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-4182-124/art-20/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-20/par-1
- suppl-4182-124/art-1/par-1/item-3: 法人税法第二条第十二号の三 → 法人税法 第二条第一項第十二号の三 (Article 2, paragraph (1), item (xii-3)), art-2/par-1/item-12-3 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-3 (e-Gov law ID 340AC0000000034)
- suppl-4182-124/art-1/par-1/item-3: 附則第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4182-124/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-3
- suppl-4182-124/art-1/par-1/item-3: 第五条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4182-124/art-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-5
- suppl-4182-124/art-1/par-1/item-3: 第六条第一項 → 所得税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4182-124/art-6/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-6/par-1
- suppl-4182-124/art-1/par-1/item-3: 第二項 → 所得税法施行令 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4182-124/art-6/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-6/par-2
- suppl-4182-124/art-1/par-1/item-3: 第七条から第九条まで → 所得税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-4182-124/art-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-7
- suppl-4182-124/art-1/par-1/item-3: 第七条から第九条まで → 所得税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-4182-124/art-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-8
- suppl-4182-124/art-1/par-1/item-3: 第七条から第九条まで → 所得税法施行令 附則第九条 (Supplementary Provisions, Article 9), suppl-4182-124/art-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-9
- suppl-4182-124/art-1/par-1/item-3: 第十一条 → 所得税法施行令 附則第十一条 (Supplementary Provisions, Article 11), suppl-4182-124/art-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-11
- suppl-4182-124/art-1/par-1/item-3: 第十七条 → 所得税法施行令 附則第十七条 (Supplementary Provisions, Article 17), suppl-4182-124/art-17 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-17
- suppl-4182-124/art-1/par-1/item-3: 第十九条第一項から第四項まで → 所得税法施行令 附則第十九条第一項 (Supplementary Provisions, Article 19, paragraph (1)), suppl-4182-124/art-19/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-1
- suppl-4182-124/art-1/par-1/item-3: 第十九条第一項から第四項まで → 所得税法施行令 附則第十九条第二項 (Supplementary Provisions, Article 19, paragraph (2)), suppl-4182-124/art-19/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-2
- suppl-4182-124/art-1/par-1/item-3: 第十九条第一項から第四項まで → 所得税法施行令 附則第十九条第三項 (Supplementary Provisions, Article 19, paragraph (3)), suppl-4182-124/art-19/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-3
- suppl-4182-124/art-1/par-1/item-3: 第十九条第一項から第四項まで → 所得税法施行令 附則第十九条第四項 (Supplementary Provisions, Article 19, paragraph (4)), suppl-4182-124/art-19/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-4
- suppl-4182-124/art-1/par-1/item-3: 第七項 → 所得税法施行令 附則第十九条第七項 (Supplementary Provisions, Article 19, paragraph (7)), suppl-4182-124/art-19/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-7
- suppl-4182-124/art-1/par-1/item-3: 第八項 → 所得税法施行令 附則第十九条第八項 (Supplementary Provisions, Article 19, paragraph (8)), suppl-4182-124/art-19/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-8
- suppl-4182-124/art-1/par-1/item-3: 第二十一条 → 所得税法施行令 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4182-124/art-21 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-21
- suppl-4182-124/art-1/par-1/item-4: 附則第十五条第二項 → 所得税法施行令 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4182-124/art-15/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-15/par-2
- suppl-4182-124/art-3/par-1: 附則第一条第三号 → 所得税法施行令 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4182-124/art-1/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-3
- suppl-4182-124/art-5/par-1: 新令第三十三条第四項第三号 → 所得税法施行令 第三十三条第四項第三号 (Article 33, paragraph (4), item (iii)), art-33/par-4/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-3
- suppl-4182-124/art-5/par-1: 第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-5/par-2: 新令第五十一条の二第一項第三号 → 所得税法施行令 第五十一条の二第一項第三号 (Article 51-2, paragraph (1), item (iii)), art-51-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-51-2/par-1/item-3
- suppl-4182-124/art-5/par-2: 新法第十一条第四項 → 所得税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/en/income-tax-act/art-11/par-4 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-6/par-1: 新令第六十一条第一項第四号から第七号まで → 所得税法施行令 第六十一条第一項第四号 (Article 61, paragraph (1), item (iv)), art-61/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-1/item-4
- suppl-4182-124/art-6/par-1: 新令第六十一条第一項第四号から第七号まで → 所得税法施行令 第六十一条第一項第五号 (Article 61, paragraph (1), item (v)), art-61/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-1/item-5
- suppl-4182-124/art-6/par-1: 新令第六十一条第一項第四号から第七号まで → 所得税法施行令 第六十一条第一項第六号 (Article 61, paragraph (1), item (vi)), art-61/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-1/item-6
- suppl-4182-124/art-6/par-1: 新令第六十一条第一項第四号から第七号まで → 所得税法施行令 第六十一条第一項第七号 (Article 61, paragraph (1), item (vii)), art-61/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-1/item-7
- suppl-4182-124/art-6/par-2: 会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号）第八十六条第一項 → e-Gov law 417AC0000000087, 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — not held in this collection
- suppl-4182-124/art-6/par-2: 同法第六十四条 → e-Gov law 417AC0000000087, 第六十四条 (Article 64), art-64 — not held in this collection
- suppl-4182-124/art-6/par-2: 新令第六十一条第一項第六号 → 所得税法施行令 第六十一条第一項第六号 (Article 61, paragraph (1), item (vi)), art-61/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-1/item-6
- suppl-4182-124/art-6/par-3: 新令第六十一条第二項第一号 → 所得税法施行令 第六十一条第二項第一号 (Article 61, paragraph (2), item (i)), art-61/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-2/item-1
- suppl-4182-124/art-6/par-3: 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-4182-124/art-6/par-3: 新法第二十五条第一項第一号 → 所得税法 第二十五条第一項第一号 (Article 25, paragraph (1), item (i)), art-25/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-1 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-6/par-3: 同項第二号 → 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)
- suppl-4182-124/art-6/par-4: 新令第六十一条第二項第四号 → 所得税法施行令 第六十一条第二項第五号 (Article 61, paragraph (2), item (v)), art-61/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-2/item-5
- suppl-4182-124/art-6/par-5: 新令第六十一条第二項第四号 → 所得税法施行令 第六十一条第二項第五号 (Article 61, paragraph (2), item (v)), art-61/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-2/item-5
- suppl-4182-124/art-7/par-1: 新令第八十三条第一項 → 所得税法施行令 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83/par-1
- suppl-4182-124/art-8/par-1: 新令第八十四条 → 所得税法施行令 第八十四条 (Article 84), art-84 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-84
- suppl-4182-124/art-9/par-1: 新令第百九条第一項第一号 → 所得税法施行令 第百九条第一項第一号 (Article 109, paragraph (1), item (i)), art-109/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-109/par-1/item-1
- suppl-4182-124/art-9/par-1: 第二号 → 所得税法施行令 第百九条第一項第二号 (Article 109, paragraph (1), item (ii)), art-109/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-109/par-1/item-2
- suppl-4182-124/art-9/par-2: 新令第百九条第一項第三号 → 所得税法施行令 第百九条第一項第三号 (Article 109, paragraph (1), item (iii)), art-109/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-109/par-1/item-3
- suppl-4182-124/art-9/par-3: 新令第百十一条第一項 → 所得税法施行令 第百十一条第一項 (Article 111, paragraph (1)), art-111/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-111/par-1
- suppl-4182-124/art-9/par-4: 新令第百十一条第二項 → 所得税法施行令 第百十一条第二項 (Article 111, paragraph (2)), art-111/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-111/par-2
- suppl-4182-124/art-9/par-5: 新令第百十二条 → 所得税法施行令 第百十二条 (Article 112), art-112 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112
- suppl-4182-124/art-9/par-5: 第百十三条第一項 → 所得税法施行令 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-1
- suppl-4182-124/art-9/par-6: 新令第百十四条第一項 → 所得税法施行令 第百十四条第一項 (Article 114, paragraph (1)), art-114/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-114/par-1
- suppl-4182-124/art-9/par-6: 次項 → 所得税法施行令 附則第九条第七項 (Supplementary Provisions, Article 9, paragraph (7)), suppl-4182-124/art-9/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-7
- suppl-4182-124/art-9/par-7: 会社法第四百五十四条第一項 → 会社法 第四百五十四条第一項 (Article 454, paragraph (1)), art-454/par-1 — https://japanlaw.org/en/companies-act/art-454/par-1 (e-Gov law ID 417AC0000000086)
- suppl-4182-124/art-9/par-7: 第五項 → 会社法 第四百五十四条第五項 (Article 454, paragraph (5)), art-454/par-5 — https://japanlaw.org/en/companies-act/art-454/par-5 (e-Gov law ID 417AC0000000086)
- suppl-4182-124/art-9/par-7: 同法第四百五十九条第一項 → 会社法 第四百五十九条第一項 (Article 459, paragraph (1)), art-459/par-1 — https://japanlaw.org/en/companies-act/art-459/par-1 (e-Gov law ID 417AC0000000086)
- suppl-4182-124/art-9/par-7: 新令第百十四条第一項 → 所得税法施行令 第百十四条第一項 (Article 114, paragraph (1)), art-114/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-114/par-1
- suppl-4182-124/art-9/par-7: 同条 → 所得税法施行令 第百十四条 (Article 114), art-114 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-114
- suppl-4182-124/art-9/par-8: 新令第百十四条第二項 → 所得税法施行令 第百十四条第三項 (Article 114, paragraph (3)), art-114/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-114/par-3
- suppl-4182-124/art-9/par-9: 新令第百十五条 → 所得税法施行令 第百十五条 (Article 115), art-115 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-115
- suppl-4182-124/art-9/par-9: 第百十六条 → 所得税法施行令 第百十六条 (Article 116), art-116 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-116
- suppl-4182-124/art-9/par-10: 新令第百十七条 → 所得税法施行令 第百十七条 (Article 117), art-117 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-117
- suppl-4182-124/art-11/par-1: 新令第百四十四条第一項第一号 → 所得税法施行令 第百四十四条第一項第一号 (Article 144, paragraph (1), item (i)), art-144/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-144/par-1/item-1
- suppl-4182-124/art-11/par-1: 第三号 → 所得税法施行令 第百四十四条第一項第三号 (Article 144, paragraph (1), item (iii)), art-144/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-144/par-1/item-3
- suppl-4182-124/art-11/par-1: 会社法の施行に伴う関係法律の整備等に関する法律第六十四条 → e-Gov law 417AC0000000087, 第六十四条 (Article 64), art-64 — not held in this collection
- suppl-4182-124/art-11/par-1: この項 → 所得税法施行令 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4182-124/art-11/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-11/par-1
- suppl-4182-124/art-12/par-1: 新令第百六十七条の六第一項 → 所得税法施行令 第百六十七条の六第一項 (Article 167-6, paragraph (1)), art-167-6/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-6/par-1
- suppl-4182-124/art-12/par-1: 新法第五十七条の三第一項 → 所得税法 第五十七条の三第一項 (Article 57-3, paragraph (1)), art-57-3/par-1 — https://japanlaw.org/en/income-tax-act/art-57-3/par-1 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-12/par-1: 次項 → 所得税法施行令 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4182-124/art-12/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-12/par-2
- suppl-4182-124/art-12/par-2: 新法第五十七条の三第二項 → 所得税法 第五十七条の三第二項 (Article 57-3, paragraph (2)), art-57-3/par-2 — https://japanlaw.org/en/income-tax-act/art-57-3/par-2 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-13/par-1: 新令第百八十四条 → 所得税法施行令 第百八十四条 (Article 184), art-184 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184
- suppl-4182-124/art-13/par-1: 同条第一項 → 所得税法施行令 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-1
- suppl-4182-124/art-13/par-1: 同条第二項 → 所得税法施行令 第百八十四条第二項 (Article 184, paragraph (2)), art-184/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-2
- suppl-4182-124/art-13/par-1: 同条第四項 → 所得税法施行令 第百八十四条第四項 (Article 184, paragraph (4)), art-184/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-4
- suppl-4182-124/art-13/par-2: 新令第百八十四条第二項から第四項まで → 所得税法施行令 第百八十四条第二項 (Article 184, paragraph (2)), art-184/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-2
- suppl-4182-124/art-13/par-2: 新令第百八十四条第二項から第四項まで → 所得税法施行令 第百八十四条第三項 (Article 184, paragraph (3)), art-184/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-3
- suppl-4182-124/art-13/par-2: 新令第百八十四条第二項から第四項まで → 所得税法施行令 第百八十四条第四項 (Article 184, paragraph (4)), art-184/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-184/par-4
- suppl-4182-124/art-14/par-2: 同法第百九十条第二号 → 所得税法 第百九十条第一項第二号 (Article 190, paragraph (1), item (ii)), art-190/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-190/par-1/item-2 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-14/par-2: 第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/en/income-tax-act/art-77/par-1 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-14/par-2: 第七十七条 → 所得税法 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/income-tax-act/art-77 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-14/par-2: 同法第百九十六条第一項 → 所得税法 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/en/income-tax-act/art-196/par-1 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-14/par-2: 同項第三号 → 所得税法 第百九十六条第一項第三号 (Article 196, paragraph (1), item (iii)), art-196/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-196/par-1/item-3 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-14/par-2: 第七十六条 → 所得税法 第七十六条 (Article 76), art-76 — https://japanlaw.org/en/income-tax-act/art-76 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-14/par-2: 同条第二項 → 所得税法 第百九十六条第二項 (Article 196, paragraph (2)), art-196/par-2 — https://japanlaw.org/en/income-tax-act/art-196/par-2 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-14/par-3: 新令第二百五十八条第三項第四号 → 所得税法施行令 第二百五十八条第三項第四号 (Article 258, paragraph (3), item (iv)), art-258/par-3/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-258/par-3/item-4
- suppl-4182-124/art-14/par-3: 法第七十七条第一項 → 所得税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/en/income-tax-act/art-77/par-1 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-14/par-3: 新令第二百六十二条第一項 → 所得税法施行令 第二百六十二条第一項 (Article 262, paragraph (1)), art-262/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-262/par-1
- suppl-4182-124/art-14/par-3: 同項第五号 → 所得税法施行令 第二百六十二条第一項第四号 (Article 262, paragraph (1), item (iv)), art-262/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-262/par-1/item-4
- suppl-4182-124/art-14/par-3: 新令第三百十九条第八号 → 所得税法施行令 第三百十九条第一項第八号 (Article 319, paragraph (1), item (viii)), art-319/par-1/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319/par-1/item-8
- suppl-4182-124/art-14/par-4: 同法第四条の四第二項 → 租税特別措置法 第四条の四第二項 (Article 4-4, paragraph (2)), art-4-4/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-4-4/par-2 (e-Gov law ID 332AC0000000026)
- suppl-4182-124/art-14/par-5: 前三項 → 所得税法施行令 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4182-124/art-14/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-2
- suppl-4182-124/art-14/par-5: 前三項 → 所得税法施行令 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4182-124/art-14/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-3
- suppl-4182-124/art-14/par-5: 前三項 → 所得税法施行令 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-4182-124/art-14/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-4
- suppl-4182-124/art-15/par-1: 新法第七十八条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/income-tax-act/art-78/par-1 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-15/par-2: 新令第二百十七条第一項第三号 → 所得税法施行令 第二百十七条第一項第三号 (Article 217, paragraph (1), item (iii)), art-217/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-217/par-1/item-3
- suppl-4182-124/art-15/par-2: 附則第一条第四号 → 所得税法施行令 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-4182-124/art-1/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-4
- suppl-4182-124/art-15/par-2: 新法第七十八条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/income-tax-act/art-78/par-1 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-16/par-1: 新法第二条第一項第二十五号 → 所得税法 第二条第一項第二十五号 (Article 2, paragraph (1), item (xxv)), art-2/par-1/item-25 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-25 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-16/par-1: 新法第百四十条第五項 → 所得税法 第百四十条第五項 (Article 140, paragraph (5)), art-140/par-5 — https://japanlaw.org/en/income-tax-act/art-140/par-5 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-16/par-1: 第百四十一条第四項 → 所得税法 第百四十一条第四項 (Article 141, paragraph (4)), art-141/par-4 — https://japanlaw.org/en/income-tax-act/art-141/par-4 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-16/par-1: 新法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-16/par-1: 新令第二百七十二条第二項 → 所得税法施行令 第二百七十二条第二項 (Article 272, paragraph (2)), art-272/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-272/par-2
- suppl-4182-124/art-16/par-1: 前条 → 所得税法施行令 第二百七十一条 (Article 271), art-271 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-271
- suppl-4182-124/art-16/par-2: 前項 → 所得税法施行令 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-4182-124/art-16/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-16/par-1
- suppl-4182-124/art-16/par-2: 新法第百四十二条第一項 → 所得税法 第百四十二条第一項 (Article 142, paragraph (1)), art-142/par-1 — https://japanlaw.org/en/income-tax-act/art-142/par-1 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-17/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-4182-124/art-17/par-1: 同項第二号 → 所得税法施行令 第二百八十条第二項第二号 (Article 280, paragraph (2), item (ii)), art-280/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-280/par-2/item-2
- suppl-4182-124/art-17/par-2: 会社法の施行に伴う関係法律の整備等に関する法律第八十六条第一項 → e-Gov law 417AC0000000087, 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — not held in this collection
- suppl-4182-124/art-17/par-2: 新令第二百八十条第二項第二号 → 所得税法施行令 第二百八十条第二項第二号 (Article 280, paragraph (2), item (ii)), art-280/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-280/par-2/item-2
- suppl-4182-124/art-18/par-1: 新令第三百二十六条第二項 → 所得税法施行令 第三百二十六条第二項 (Article 326, paragraph (2)), art-326/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-326/par-2
- suppl-4182-124/art-18/par-1: 新法第二百七条 → 所得税法 第二百七条 (Article 207), art-207 — https://japanlaw.org/en/income-tax-act/art-207 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-19/par-1: 新令第三百四十六条第一項 → 所得税法施行令 第三百四十六条第一項 (Article 346, paragraph (1)), art-346/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-346/par-1
- suppl-4182-124/art-19/par-1: 第一号 → 所得税法施行令 第三百四十六条第一項第一号 (Article 346, paragraph (1), item (i)), art-346/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-346/par-1/item-1
- suppl-4182-124/art-19/par-1: 新法第二百二十四条の三第三項 → 所得税法 第二百二十四条の三第三項 (Article 224-3, paragraph (3)), art-224-3/par-3 — https://japanlaw.org/en/income-tax-act/art-224-3/par-3 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-19/par-1: この条 → 所得税法施行令 附則第十九条 (Supplementary Provisions, Article 19), suppl-4182-124/art-19 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19
- suppl-4182-124/art-19/par-2: 新令第三百四十六条第一項 → 所得税法施行令 第三百四十六条第一項 (Article 346, paragraph (1)), art-346/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-346/par-1
- suppl-4182-124/art-19/par-2: 第二号 → 所得税法施行令 第三百四十六条第一項第二号 (Article 346, paragraph (1), item (ii)), art-346/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-346/par-1/item-2
- suppl-4182-124/art-19/par-3: 新令第三百四十六条第一項 → 所得税法施行令 第三百四十六条第一項 (Article 346, paragraph (1)), art-346/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-346/par-1
- suppl-4182-124/art-19/par-3: 次項 → 所得税法施行令 附則第十九条第四項 (Supplementary Provisions, Article 19, paragraph (4)), suppl-4182-124/art-19/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-4
- suppl-4182-124/art-19/par-4: 会社法第四百五十四条第一項 → 会社法 第四百五十四条第一項 (Article 454, paragraph (1)), art-454/par-1 — https://japanlaw.org/en/companies-act/art-454/par-1 (e-Gov law ID 417AC0000000086)
- suppl-4182-124/art-19/par-4: 第五項 → 会社法 第四百五十四条第五項 (Article 454, paragraph (5)), art-454/par-5 — https://japanlaw.org/en/companies-act/art-454/par-5 (e-Gov law ID 417AC0000000086)
- suppl-4182-124/art-19/par-4: 同法第四百五十九条第一項 → 会社法 第四百五十九条第一項 (Article 459, paragraph (1)), art-459/par-1 — https://japanlaw.org/en/companies-act/art-459/par-1 (e-Gov law ID 417AC0000000086)
- suppl-4182-124/art-19/par-6: 新令第三百四十六条第一項 → 所得税法施行令 第三百四十六条第一項 (Article 346, paragraph (1)), art-346/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-346/par-1
- suppl-4182-124/art-19/par-7: 新令第三百四十六条第一項 → 所得税法施行令 第三百四十六条第一項 (Article 346, paragraph (1)), art-346/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-346/par-1
- suppl-4182-124/art-19/par-8: 新令第三百四十六条第二項 → 所得税法施行令 第三百四十六条第二項 (Article 346, paragraph (2)), art-346/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-346/par-2
- suppl-4182-124/art-20/par-1: 新令第三百五十一条第二項 → 所得税法施行令 第三百五十一条第二項 (Article 351, paragraph (2)), art-351/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-2
- suppl-4182-124/art-20/par-1: 同項第一号 → 所得税法施行令 第三百五十一条第二項第一号 (Article 351, paragraph (2), item (i)), art-351/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-2/item-1
- suppl-4182-124/art-20/par-2: 新令第三百五十一条第二項第一号 → 所得税法施行令 第三百五十一条第二項第一号 (Article 351, paragraph (2), item (i)), art-351/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-2/item-1
- suppl-4182-124/art-21/par-1: 新令第三百五十四条第一項 → 所得税法施行令 第三百五十四条第一項 (Article 354, paragraph (1)), art-354/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-354/par-1
- suppl-4182-124/art-21/par-1: 新法第二百二十八条の二 → 所得税法 第二百二十八条の二 (Article 228-2), art-228-2 — https://japanlaw.org/en/income-tax-act/art-228-2 (e-Gov law ID 340AC0000000033)
- suppl-4182-124/art-21/par-2: 新令第三百五十四条の二 → 所得税法施行令 第三百五十四条の二 (Article 354-2), art-354-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-354-2
- suppl-4182-124/art-21/par-2: 新法第二百二十八条の三 → 所得税法 第二百二十八条の三 (Article 228-3), art-228-3 — https://japanlaw.org/en/income-tax-act/art-228-3 (e-Gov law ID 340AC0000000033)

## Cited by

13 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-2
- 所得税法施行令 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-3
- 所得税法施行令 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-4
- 所得税法施行令 附則第三条第一項（有価証券に準ずるものの範囲に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-3/par-1
- 所得税法施行令 附則第九条第六項（有価証券の取得価額に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-9/par-6
- 所得税法施行令 附則第十一条第一項（個別評価貸金等に係る貸倒引当金勘定への繰入限度額に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-11/par-1
- 所得税法施行令 附則第十二条第一項（先物外国為替契約により発生時の外国通貨の円換算額を確定させた外貨建資産・負債の換算等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-12/par-1
- 所得税法施行令 附則第十四条第五項（地震保険料控除に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-14/par-5
- 所得税法施行令 附則第十五条第二項（寄付金控除の対象となる公益の増進に著しく寄与する法人に対する寄付金等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-15/par-2
- 所得税法施行令 附則第十六条第二項（平成十九年分の純損失の繰戻しによる還付に係る特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-16/par-2
- 所得税法施行令 附則第十九条第一項（交付金銭等の受領者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-1
- 所得税法施行令 附則第十九条第三項（交付金銭等の受領者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-3
- 所得税法施行令 附則第二十七条第一項（所得税法施行令の一部を改正する政令の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-27/par-1

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## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-145, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-150, 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-20261106T163957-150, translated 2026-11-07
- 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-20261106T173921-096, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-098, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-107, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-109, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-111, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-116, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-118, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-119, 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-20261106T173921-119, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-120, 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-20261106T173921-120, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-121, 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-20261106T173921-121, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-004, 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