# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十九条 (Supplementary Provisions, Article 19) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十九条 (Supplementary Provisions, Article 19)（交付金銭等の受領者の告知等に関する経過措置） — address `suppl-4182-124/art-19` - 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/art-19 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十九条（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. caption: machine translation, not official suppl-4182-124/art-19 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19 **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。 suppl-4182-124/art-19/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-1 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. machine translation, not official **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。 suppl-4182-124/art-19/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-2 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. machine translation, not official **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。 suppl-4182-124/art-19/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-3 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. machine translation, not official **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。 suppl-4182-124/art-19/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-4 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. machine translation, not official **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。 suppl-4182-124/art-19/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-5 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. machine translation, not official **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。 suppl-4182-124/art-19/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-6 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. machine translation, not official **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。 suppl-4182-124/art-19/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-7 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. machine translation, not official **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。 suppl-4182-124/art-19/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-19/par-8 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. machine translation, not official --- ## Cites - 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 ## Cited by 3 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 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-116, 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 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06