# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-6. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第六条 (Supplementary Provisions, Article 6)（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） — address `suppl-4182-124/art-6` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-6 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六条（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. caption: machine translation, not official suppl-4182-124/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-6 **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。 suppl-4182-124/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-6/par-1 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. machine translation, not official **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。 suppl-4182-124/art-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-6/par-2 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. machine translation, not official **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。 suppl-4182-124/art-6/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-6/par-3 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. machine translation, not official **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。 suppl-4182-124/art-6/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-6/par-4 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. machine translation, not official **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。 suppl-4182-124/art-6/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4182-124/art-6/par-5 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)". machine translation, not official --- ## Cites - 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 ## Cited by 1 provision cites 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 --- ## 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-20261106T173921-119, 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 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06