# 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-4192-82`
- 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-4192-82
- 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 平成一九年三月三〇日政令第八二号
<sup>suppl-4192-82 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4192-82/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1</sup>

**第一項**  この政令は、平成十九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-4192-82/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1</sup>
This Cabinet Order comes into effect as of April 1, 2007; provided, however, that the provisions listed in the following items come into effect as of the date specified respectively in those items.
<sup>machine translation, not official</sup>

  **一**  第六十一条第一項の改正規定（同項第七号に係る部分、同項第六号を同項第九号とする部分、同項第五号を同項第八号とする部分、同項第四号を同項第五号とし、同号の次に二号を加える部分及び同項第三号を同項第四号とする部分に限る。）、同条第二項第四号ロの改正規定（「（資本金等の額）」を削る部分に限る。）、第百十二条の改正規定（「の株式以外」を「の株式又は合併法人との間に当該合併法人の発行済株式若しくは出資（自己が有する自己の株式を除く。次条第一項において「発行済株式等」という。）の全部を保有する関係として財務省令で定める関係がある法人（以下この項において「合併親法人」という。）の株式のいずれか一方の株式以外」に改め、「その合併法人の株式」及び「よる合併法人の株式」の下に「又は合併親法人の株式」を加え、「の一株当たり」を「又は合併親法人の株式（以下この項において「合併親法人株式」という。）の一株当たり」に改め、「その合併法人株式」の下に「若しくは合併親法人株式」を、「取得した合併法人株式」の下に「又は合併親法人株式」を加える部分に限る。）、第百十三条第一項の改正規定（「法人税法第二条第十二号の九（定義）」を「法第二十四条第一項（配当所得）」に、「同条第十二号の二」を「第六十一条第四項第六号（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、「同条第十二号の三」を「同条第四項第三号」に、「この条」を「第三項まで」に改める部分、「同法第二条第十二号の九」を「法人税法第二条第十二号の九（定義）」に改める部分及び「（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）」を削る部分を除く。）、同条第二項の改正規定（「法人税法第二条第十二号の九」を「法第二十四条第一項」に改める部分を除く。）、同条第三項の改正規定、第百六十七条の七の改正規定（同条第四項中「第二条第二十一項」を「第二条第十四項」に改める部分を除く。）、第二百九十一条第七項第一号の改正規定、第三百四十六条第一項第一号の改正規定（「又は出資以外」を「若しくは出資又は第百十二条第一項に規定する合併親法人の株式若しくは出資のいずれか一方の株式又は出資以外」に、「されたものに限る」を「されなかつたものを除く」に改める部分に限る。）及び同項第二号の改正規定（「法人税法第二条第十二号の二」を「第六十一条第四項第六号（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、「同条第十二号の三」を「同項第三号」に改める部分を除く。）並びに附則第七条第二項、第十一条第四項及び第七項、第十八条第二項並びに第二十三条第一項及び第三項の規定　平成十九年五月一日
  <sup>suppl-4192-82/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-1</sup>
  the provision amending Article 61, paragraph (1) (limited to the portion pertaining to item (vii) of that paragraph, the portion making item (vi) of that paragraph item (ix) of that paragraph, the portion making item (v) of that paragraph item (viii) of that paragraph, the portion making item (iv) of that paragraph item (v) of that paragraph and adding two items after that item, and the portion making item (iii) of that paragraph item (iv) of that paragraph), the provision amending Article 61, paragraph (2), item (iv), (b) (limited to the portion deleting "(Amount of Stated Capital, etc.)"), the provision amending Article 112 (limited to the portions amending "other than shares of" to "other than either shares of or shares of a corporation having a relationship specified by Ministry of Finance Order of holding all of the issued shares or equity interests (excluding its own shares held by itself; hereinafter referred to as "issued shares, etc." in paragraph (1) of the following Article) of the acquiring corporation (hereinafter referred to in this paragraph as the "parent corporation of the acquiring corporation") with the acquiring corporation", adding "or shares of the parent corporation of the acquiring corporation" after "shares of that acquiring corporation" and "shares of the acquiring corporation resulting from", amending "per share of" to "or shares of the parent corporation of the acquiring corporation (hereinafter referred to in this paragraph as "shares of the parent corporation of the acquiring corporation") per share of", and adding "or shares of the parent corporation of the acquiring corporation" after "those acquiring corporation shares" and "or shares of the parent corporation of the acquiring corporation" after "acquired acquiring corporation shares"), the provision amending Article 113, paragraph (1) (excluding the portions amending "Article 2, item (xii)-9 (Definitions) of the Corporation Tax Act" to "Article 24, paragraph (1) (Dividend Income) of the Act", "item (xii)-2 of that Article" to "Article 61, paragraph (4), item (vi) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held)", "item (xii)-3 of that Article" to "paragraph (4), item (iii) of that Article", and "this Article" to "through paragraph (3)", the portion amending "Article 2, item (xii)-9 of that Act" to "Article 2, item (xii)-9 (Definitions) of the Corporation Tax Act", and the portion deleting "(Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held)"), the provision amending paragraph (2) of that Article (excluding the portion amending "Article 2, item (xii)-9 of the Corporation Tax Act" to "Article 24, paragraph (1) of the Act"), the provision amending paragraph (3) of that Article, the provision amending Article 167-7 (excluding the portion amending "Article 2, paragraph (21)" to "Article 2, paragraph (14)" in paragraph (4) of that Article), the provision amending Article 291, paragraph (7), item (i), the provision amending Article 346, paragraph (1), item (i) (limited to the portions amending "or equity interests other than" to "or equity interests, or shares or equity interests of the parent corporation of the acquiring corporation prescribed in Article 112, paragraph (1), other than either of those shares or equity interests" and "limited to those that were delivered" to "excluding those that were not delivered") and the provision amending item (ii) of that paragraph (excluding the portions amending "Article 2, item (xii)-2 of the Corporation Tax Act" to "Article 61, paragraph (4), item (vi) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held)" and "item (xii)-3 of that Article" to "item (iii) of that paragraph"), as well as the provisions of Article 7, paragraph (2), Article 11, paragraphs (4) and (7), Article 18, paragraph (2), and Article 23, paragraphs (1) and (3) of the Supplementary Provisions: May 1, 2007;
  <sup>machine translation, not official</sup>

  **二**  目次の改正規定（「第三百十九条）」を「第三百十九条の二）」に、「（第三百十九条の二）」を「（第三百十九条の三・第三百十九条の四）」に、「（第三百十九条の三―第三百十九条の九）」を「（第三百十九条の五―第三百十九条の十二）」に改める部分に限る。）、第三百十九条の九第一項の改正規定、第四編第二章中同条を第三百十九条の十二とする改正規定、第三百十九条の八を第三百十九条の十とし、同条の次に一条を加える改正規定、第三百十九条の七を第三百十九条の九とし、第三百十九条の六を第三百十九条の八とする改正規定、第三百十九条の五第一項の改正規定、同条を第三百十九条の七とする改正規定、第三百十九条の四の改正規定、同条を第三百十九条の六とする改正規定、第三百十九条の三を第三百十九条の五とする改正規定、第四編第一章の二中第三百十九条の二を第三百十九条の三とし、同条の次に一条を加える改正規定、第四編第一章第三節中第三百十九条の次に一条を加える改正規定及び第三百二十条第一項の改正規定（「翻訳」の下に「、通訳」を加える部分に限る。）並びに附則第十九条及び第二十条第一項の規定　平成十九年七月一日
  <sup>suppl-4192-82/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-2</sup>
  the provision amending the table of contents (limited to the portions amending "Article 319)" to "Article 319-2)", "(Article 319-2)" to "(Articles 319-3 and 319-4)", and "(Articles 319-3 through 319-9)" to "(Articles 319-5 through 319-12)"), the provision amending Article 319-9, paragraph (1), the provision in Part IV, Chapter II making that Article Article 319-12, the provision making Article 319-8 Article 319-10 and adding one Article after that Article, the provision making Article 319-7 Article 319-9 and Article 319-6 Article 319-8, the provision amending Article 319-5, paragraph (1), the provision making that Article Article 319-7, the provision amending Article 319-4, the provision making that Article Article 319-6, the provision making Article 319-3 Article 319-5, the provision in Part IV, Chapter I-2 making Article 319-2 Article 319-3 and adding one Article after that Article, the provision in Part IV, Chapter I, Section 3 adding one Article after Article 319, and the provision amending Article 320, paragraph (1) (limited to the portion adding ", interpretation" after "translation"), as well as the provisions of Article 19 and Article 20, paragraph (1) of the Supplementary Provisions: July 1, 2007;
  <sup>machine translation, not official</sup>

  **三**  第九十九条第一項第二号の改正規定、第百二十一条の次に一条を加える改正規定、第百三十四条第二項の改正規定（「算入する」を「算入することができる」に改める部分に限る。）、第百三十三条の二の次に一条を加える改正規定（第百三十四条第二項及び第三項に係る部分に限る。）、第二百九十八条第八項の改正規定、第三百二十七条の改正規定、第三百五十二条の二（見出しを含む。）の改正規定、同条を第三百五十二条の三とし、第三百五十二条の次に一条を加える改正規定、第三百五十三条の次に一条を加える改正規定及び第三百五十六条（見出しを含む。）の改正規定並びに附則第十条及び第十二条第二項の規定　平成二十年一月一日
  <sup>suppl-4192-82/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-3</sup>
  the provision amending Article 99, paragraph (1), item (ii), the provision adding one Article after Article 121, the provision amending Article 134, paragraph (2) (limited to the portion amending "include" to "may include"), the provision adding one Article after Article 133-2 (limited to the portions pertaining to Article 134, paragraphs (2) and (3)), the provision amending Article 298, paragraph (8), the provision amending Article 327, the provision amending Article 352-2 (including the heading), the provision making that Article Article 352-3 and adding one Article after Article 352, the provision adding one Article after Article 353, and the provision amending Article 356 (including the heading), as well as the provisions of Article 10 and Article 12, paragraph (2) of the Supplementary Provisions: January 1, 2008;
  <sup>machine translation, not official</sup>

  **四**  第百二十条第一項第六号の改正規定（「第百八十四条の二第一項」を「所得税法施行令の一部を改正する政令（平成十九年政令第八十二号）による改正前の所得税法施行令第百八十四条の二第一項」に改める部分に限る。）、第百三十八条の改正規定、第百三十九条第一項の改正規定、第百五十条第一項第一号の改正規定、第二編第一章第六節第六款を削る改正規定、第百八十八条の改正規定、第百八十九条（見出しを含む。）の改正規定、第百九十条の改正規定、第百九十一条の改正規定、第二編第一章第七節の次に二節を加える改正規定（第七節の二に係る部分に限る。）、第二百五十八条第三項第一号の改正規定、第二百九十二条第一項第九号の改正規定、同項第十五号を同項第十六号とする改正規定及び同項第十四号の次に一号を加える改正規定並びに附則第十四条の規定　平成二十年四月一日
  <sup>suppl-4192-82/art-1/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-4</sup>
  the provision amending Article 120, paragraph (1), item (vi) (limited to the portion amending "Article 184-2, paragraph (1)" to "Article 184-2, paragraph (1) of the Order for Enforcement of the Income Tax Act before the amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 82 of 2007)"), the provision amending Article 138, the provision amending Article 139, paragraph (1), the provision amending Article 150, paragraph (1), item (i), the provision deleting Part II, Chapter I, Section 6, Subsection 6, the provision amending Article 188, the provision amending Article 189 (including the heading), the provision amending Article 190, the provision amending Article 191, the provision adding two Sections after Part II, Chapter I, Section 7 (limited to the portion pertaining to Section 7-2), the provision amending Article 258, paragraph (3), item (i), the provision amending Article 292, paragraph (1), item (ix), the provision making item (xv) of that paragraph item (xvi) of that paragraph, and the provision adding one item after item (xiv) of that paragraph, as well as the provision of Article 14 of the Supplementary Provisions: April 1, 2008;
  <sup>machine translation, not official</sup>

  **五**  目次の改正規定（「第三目　減価償却資産の償却費の計算（第百三十一条―第百三十六条）」を「／第三目　減価償却資産の償却費の計算（第百三十一条―第百三十六条）／第四目　減価償却資産の償却費の計算の細目（第百三十六条の二）／」に改める部分及び「第三百十九条）」を「第三百十九条の二）」に、「（第三百十九条の二）」を「（第三百十九条の三・第三百十九条の四）」に、「（第三百十九条の三―第三百十九条の九）」を「（第三百十九条の五―第三百十九条の十二）」に改める部分を除く。）、第一条第一項の改正規定（「「人格のない社団等」」の下に「、「株主等」」を加える部分及び「、人格のない社団等」の下に「、株主等」を加える部分を除く。）、第二条の三を第二条の四とする改正規定、第二条の二を第二条の三とし、第二条の次に一条を加える改正規定、第十六条の改正規定、同条の前に章名を付する改正規定、第三十一条第一号の改正規定、第三十三条第四項第八号の改正規定（「第二百二十四条の三第二項第六号（株式等の譲渡の対価の受領者の告知）に規定する社債的受益証券」を「第六条の三第四号（受託法人等に関するこの法律の適用）に規定する社債的受益権」に、「受益証券の」を「受益権の」に改める部分に限る。）、第三十六条の改正規定、第三十八条第一項の改正規定（「又は利子」を「、利子又は剰余金の配当」に改める部分に限る。）、第三十九条の改正規定、第四十五条第三項及び第四十六条第一項の改正規定、第四十八条第三項の改正規定、第五十条の二第四号の改正規定、第五十二条（見出しを含む。）の改正規定、第五十五条の改正規定、第五十九条（見出しを含む。）の改正規定（「受益証券」を「受益権」に改める部分を除く。）、第六十一条第一項第四号の改正規定（同号を同項第五号とする部分を除く。）、同条第二項第三号イの改正規定（「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。）、同条に二項を加える改正規定、第百五条第二項の改正規定（「第二条第二十一項」を「第二条第十四項」に改める部分を除く。）、第百十条の改正規定、第百十二条（見出しを含む。）の改正規定（「の株式以外」を「の株式又は合併法人との間に当該合併法人の発行済株式若しくは出資（自己が有する自己の株式を除く。次条第一項において「発行済株式等」という。）の全部を保有する関係として財務省令で定める関係がある法人（以下この項において「合併親法人」という。）の株式のいずれか一方の株式以外」に改め、「その合併法人の株式」及び「よる合併法人の株式」の下に「又は合併親法人の株式」を加え、「の一株当たり」を「又は合併親法人の株式（以下この項において「合併親法人株式」という。）の一株当たり」に改め、「その合併法人株式」の下に「若しくは合併親法人株式」を、「取得した合併法人株式」の下に「又は合併親法人株式」を加える部分を除く。）、第百十三条の見出しの改正規定、同条第一項の改正規定（「法人税法第二条第十二号の九（定義）」を「法第二十四条第一項（配当所得）」に、「同条第十二号の二」を「第六十一条第四項第六号（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、「同条第十二号の三」を「同条第四項第三号」に、「この条」を「第三項まで」に改める部分、「同法第二条第十二号の九」を「法人税法第二条第十二号の九（定義）」に改める部分及び「（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）」を削る部分に限る。）、同条第二項の改正規定（「法人税法第二条第十二号の九」を「法第二十四条第一項」に改める部分に限る。）、同条に四項を加える改正規定、第百十四条の改正規定、第百十七条の改正規定、第二編第一章第六節第七款の款名を削る改正規定、第百八十五条から第百八十七条までの改正規定、第二編第一章第七節の次に二節を加える改正規定（第七節の二に係る部分を除く。）、第二百十七条の二の改正規定（同条第一項第四号ロに係る部分を除く。）、第二百八十条第二項の改正規定（同項第二号に係る部分を除く。）、第二百九十一条第一項第四号の改正規定、同条第二項の改正規定（「第十項」を「第九項」に改める部分に限る。）、同条第五項の改正規定、同条第六項の改正規定、同条第八項第一号の改正規定、同項第二号を削る改正規定、同項第三号の改正規定、同号を同項第二号とする改正規定、同項第四号の改正規定、同号を同項第三号とする改正規定、同項第五号の改正規定、同号を同項第四号とする改正規定、同条第九項を削る改正規定、同条第十項の改正規定（同項第一号に係る部分を除く。）、同項を同条第九項とする改正規定、同条第十一項第三号イの改正規定、同項を同条第十項とする改正規定、同条第十二項を削る改正規定、第二百九十九条の二を削る改正規定、第三百条第一項の改正規定、同条第二項の改正規定（「受益証券」を「受益権」に改める部分を除く。）、第三百四条第一号の改正規定、第三百六条の二の改正規定（「受益証券」を「受益権」に改める部分を除く。）、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の改正規定（同項第一号中「特定目的信託」を「特定受益証券発行信託」に改める部分、同項第三号に係る部分並びに同項第六号中「特定目的信託」を「特定受益証券発行信託」に、「この号」を「この項」に改める部分及び同項に一号を加える部分に限る。）、同条第四項第二号の改正規定、同条第五項の改正規定（「受益証券」を「受益権」に、「証券業者等」を「金融商品取引業者等」に改める部分を除く。）、第三百三十八条第三項の改正規定（「受益証券」を「受益権」に改める部分を除く。）、第三百三十九条の改正規定（同条第七項中「受益証券」を「受益権」に、「証券業者等」を「金融商品取引業者等」に改める部分及び同条第九項中「受益証券」を「受益権」に改める部分を除く。）、第三百三十九条の二第六項の改正規定（「受益証券」を「受益権」に改める部分を除く。）、第三百四十六条第一項第一号の改正規定（「法人の合併」の下に「（法人課税信託に係る信託の併合を含む。）」を加え、「同条第十二号」を「第百十二条第一項（合併により取得した株式等の取得価額）」に改める部分に限る。）、同項第二号の改正規定（「法人税法第二条第十二号の二」を「第六十一条第四項第六号（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、「同条第十二号の三」を「同項第三号」に改める部分に限る。）、同項第四号の改正規定、同条第四項の改正規定、第三百四十七条（見出しを含む。）の改正規定並びに第三百五十三条の改正規定並びに附則第五条、第六条、第七条第四項、第十一条第一項から第三項まで、第五項、第六項及び第八項から第十一項まで、第十五条、第十七条、第十八条第一項、第二十二条並びに第二十三条第二項及び第四項の規定　信託法（平成十八年法律第百八号）の施行の日
  <sup>suppl-4192-82/art-1/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-5</sup>
  the provision amending the table of contents (excluding the portion amending "Division 3 Calculation of Depreciation Allowance of Depreciable Assets (Articles 131 through 136)" to "/Division 3 Calculation of Depreciation Allowance of Depreciable Assets (Articles 131 through 136)/Division 4 Details of the Calculation of Depreciation Allowance of Depreciable Assets (Article 136-2)/" and the portions amending "Article 319)" to "Article 319-2)", "(Article 319-2)" to "(Articles 319-3 and 319-4)", and "(Articles 319-3 through 319-9)" to "(Articles 319-5 through 319-12)"), the provision amending Article 1, paragraph (1) (excluding the portion adding ', "Shareholder, Member, or Other Investor"' after '"Association or Foundation without Legal Personality"' and the portion adding ", Shareholder, Member, or Other Investor" after ", Association or Foundation without Legal Personality"), the provision making Article 2-3 Article 2-4, the provision making Article 2-2 Article 2-3 and adding one Article after Article 2, the provision amending Article 16, the provision adding a chapter name before that Article, the provision amending Article 31, item (i), the provision amending Article 33, paragraph (4), item (viii) (limited to the portions amending "bond-type beneficiary certificates prescribed in Article 224-3, paragraph (2), item (vi) (Notice by Persons Receiving Consideration for Transfer of Shares, etc.)" to "bond-type beneficial interests prescribed in Article 6-3, item (iv) (Application of This Act to Trustee Corporations, etc.)" and "of beneficiary certificates" to "of beneficial interests"), the provision amending Article 36, the provision amending Article 38, paragraph (1) (limited to the portion amending "or interest" to ", interest or dividends of surplus"), the provision amending Article 39, the provision amending Article 45, paragraph (3) and Article 46, paragraph (1), the provision amending Article 48, paragraph (3), the provision amending Article 50-2, item (iv), the provision amending Article 52 (including the heading), the provision amending Article 55, the provision amending Article 59 (including the heading) (excluding the portion amending "beneficiary certificate" to "beneficial interest"), the provision amending Article 61, paragraph (1), item (iv) (excluding the portion making that item item (v) of that paragraph), the provision amending Article 61, paragraph (2), item (iii), (a) (limited to the portion amending "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision adding two paragraphs to that Article, the provision amending Article 105, paragraph (2) (excluding the portion amending "Article 2, paragraph (21)" to "Article 2, paragraph (14)"), the provision amending Article 110, the provision amending Article 112 (including the heading) (excluding the portions amending "other than shares of" to "other than either shares of or shares of a corporation having a relationship specified by Ministry of Finance Order of holding all of the issued shares or equity interests (excluding its own shares held by itself; hereinafter referred to as "issued shares, etc." in paragraph (1) of the following Article) of the acquiring corporation (hereinafter referred to in this paragraph as the "parent corporation of the acquiring corporation") with the acquiring corporation", adding "or shares of the parent corporation of the acquiring corporation" after "shares of that acquiring corporation" and "shares of the acquiring corporation resulting from", amending "per share of" to "or shares of the parent corporation of the acquiring corporation (hereinafter referred to in this paragraph as "shares of the parent corporation of the acquiring corporation") per share of", and adding "or shares of the parent corporation of the acquiring corporation" after "those acquiring corporation shares" and "or shares of the parent corporation of the acquiring corporation" after "acquired acquiring corporation shares"), the provision amending the heading of Article 113, the provision amending paragraph (1) of that Article (limited to the portions amending "Article 2, item (xii)-9 (Definitions) of the Corporation Tax Act" to "Article 24, paragraph (1) (Dividend Income) of the Act", "item (xii)-2 of that Article" to "Article 61, paragraph (4), item (vi) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held)", "item (xii)-3 of that Article" to "paragraph (4), item (iii) of that Article", and "this Article" to "through paragraph (3)", the portion amending "Article 2, item (xii)-9 of that Act" to "Article 2, item (xii)-9 (Definitions) of the Corporation Tax Act", and the portion deleting "(Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held)"), the provision amending paragraph (2) of that Article (limited to the portion amending "Article 2, item (xii)-9 of the Corporation Tax Act" to "Article 24, paragraph (1) of the Act"), the provision adding four paragraphs to that Article, the provision amending Article 114, the provision amending Article 117, the provision deleting the Subsection name of Part II, Chapter I, Section 6, Subsection 7, the provision amending Articles 185 through 187, the provision adding two Sections after Part II, Chapter I, Section 7 (excluding the portion pertaining to Section 7-2), the provision amending Article 217-2 (excluding the portion pertaining to paragraph (1), item (iv), (b) of that Article), the provision amending Article 280, paragraph (2) (excluding the portion pertaining to item (ii) of that paragraph), the provision amending Article 291, paragraph (1), item (iv), the provision amending paragraph (2) of that Article (limited to the portion amending "paragraph (10)" to "paragraph (9)"), the provision amending paragraph (5) of that Article, the provision amending paragraph (6) of that Article, the provision amending paragraph (8), item (i) of that Article, the provision deleting item (ii) of that paragraph, the provision amending item (iii) of that paragraph, the provision making that item item (ii) of that paragraph, the provision amending item (iv) of that paragraph, the provision making that item item (iii) of that paragraph, the provision amending item (v) of that paragraph, the provision making that item item (iv) of that paragraph, the provision deleting paragraph (9) of that Article, the provision amending paragraph (10) of that Article (excluding the portion pertaining to item (i) of that paragraph), the provision making that paragraph paragraph (9) of that Article, the provision amending paragraph (11), item (iii), (a) of that Article, the provision making that paragraph paragraph (10) of that Article, the provision deleting paragraph (12) of that Article, the provision deleting Article 299-2, the provision amending Article 300, paragraph (1), the provision amending paragraph (2) of that Article (excluding the portion amending "beneficiary certificate" to "beneficial interest"), the provision amending Article 304, item (i), the provision amending Article 306-2 (excluding the portion amending "beneficiary certificate" to "beneficial interest"), the provision amending Article 335, paragraph (2), the provision amending Article 336, paragraph (2) (limited to the portion amending "specified-purpose trust" to "Specified Trust That Issues Beneficiary Certificates" in item (i) of that paragraph, the portion pertaining to item (iii) of that paragraph, the portion amending "specified-purpose trust" to "Specified Trust That Issues Beneficiary Certificates" and "this item" to "this paragraph" in item (vi) of that paragraph, and the portion adding one item to that paragraph), the provision amending paragraph (4), item (ii) of that Article, the provision amending paragraph (5) of that Article (excluding the portions amending "beneficiary certificate" to "beneficial interest" and "securities firms, etc." to "financial instruments business operators, etc."), the provision amending Article 338, paragraph (3) (excluding the portion amending "beneficiary certificate" to "beneficial interest"), the provision amending Article 339 (excluding the portions amending "beneficiary certificate" to "beneficial interest" and "securities firms, etc." to "financial instruments business operators, etc." in paragraph (7) of that Article, and the portion amending "beneficiary certificate" to "beneficial interest" in paragraph (9) of that Article), the provision amending Article 339-2, paragraph (6) (excluding the portion amending "beneficiary certificate" to "beneficial interest"), the provision amending Article 346, paragraph (1), item (i) (limited to the portions adding "(including a merger of trusts pertaining to a Trust Subject to Corporate Taxation)" after "merger of corporations" and amending "item (xii) of that Article" to "Article 112, paragraph (1) (Acquisition Cost of Shares, etc. Acquired Through Merger)"), the provision amending item (ii) of that paragraph (limited to the portions amending "Article 2, item (xii)-2 of the Corporation Tax Act" to "Article 61, paragraph (4), item (vi) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held)" and "item (xii)-3 of that Article" to "item (iii) of that paragraph"), the provision amending item (iv) of that paragraph, the provision amending paragraph (4) of that Article, the provision amending Article 347 (including the heading), and the provision amending Article 353, as well as the provisions of Articles 5 and 6, Article 7, paragraph (4), Article 11, paragraphs (1) through (3), paragraphs (5) and (6) and paragraphs (8) through (11), Articles 15 and 17, Article 18, paragraph (1), Article 22, and Article 23, paragraphs (2) and (4) of the Supplementary Provisions: the date of enforcement of the Trust Act (Act No. 108 of 2006);
  <sup>machine translation, not official</sup>

  **六**  第二条第三号の改正規定、第二条の三の改正規定（同条を第二条の四とする部分を除く。）、第二条の二第二項第二号の改正規定、第四条の改正規定、第三十二条の改正規定、第三十三条第四項の改正規定（同項第三号に係る部分及び同項第八号中「第二百二十四条の三第二項第六号（株式等の譲渡の対価の受領者の告知）に規定する社債的受益証券」を「第六条の三第四号（受託法人等に関するこの法律の適用）に規定する社債的受益権」に、「受益証券の」を「受益権の」に改める部分を除く。）、第三十七条第一項の改正規定、同条第四項の改正規定、第三十八条の改正規定（同条第一項中「又は利子」を「、利子又は剰余金の配当」に改める部分を除く。）、第四十二条第一項第一号ロの改正規定、第四十八条第六項の改正規定、第五十条の二の改正規定（同条第四号に係る部分を除く。）、第五十一条第一号の改正規定、第五十一条の二の改正規定、第五十九条の改正規定（「受益証券」を「受益権」に改める部分に限る。）、第六十一条第一項の改正規定（同項第一号に係る部分、同項第二号に係る部分及び同号の次に一号を加える部分に限る。）、同条第二項第一号の改正規定（「第二条第十九項」を「第二条第十二項」に、「同条第二十一項」を「同条第十四項」に改める部分に限る。）、第七十三条第一項第五号ニの改正規定、第百五条第二項の改正規定（「第二条第二十一項」を「第二条第十四項」に改める部分に限る。）、第百九条第一項第三号の改正規定（「第二条第二十一項」を「第二条第十四項」に改める部分に限る。）、第百十九条の改正規定、第百六十七条の七第四項の改正規定（同項を同条第五項とする部分を除く。）、第百七十三条の改正規定、第二百十七条の二第一項第四号ロの改正規定、第二百八十条第一項第一号の改正規定、同条第二項第二号の改正規定、第二百九十一条第二項の改正規定（「第十項」を「第九項」に改める部分を除く。）、同条第十項第一号の改正規定、第三百条第二項の改正規定（「受益証券」を「受益権」に改める部分に限る。）、第三百六条の二の改正規定（「受益証券」を「受益権」に改める部分に限る。）、第三百二十条の改正規定（同条第一項中「翻訳」の下に「、通訳」を加える部分を除く。）、第三百三十六条第二項の改正規定（同項第一号中「特定目的信託」を「特定受益証券発行信託」に改める部分、同項第三号中「この号」の下に「及び第七号」を加える部分並びに同項第六号中「特定目的信託」を「特定受益証券発行信託」に、「この号」を「この項」に改める部分及び同項に一号を加える部分を除く。）、同条第五項の改正規定（「受益証券」を「受益権」に、「証券業者等」を「金融商品取引業者等」に改める部分に限る。）、第三百三十八条第三項の改正規定（「受益証券」を「受益権」に改める部分に限る。）、第三百三十九条の改正規定（同条第七項中「受益証券」を「受益権」に、「証券業者等」を「金融商品取引業者等」に改める部分及び同条第九項中「受益証券」を「受益権」に改める部分に限る。）、第三百三十九条の二第六項の改正規定（「受益証券」を「受益権」に改める部分に限る。）、第三百四十二条の改正規定（同条に一項を加える部分を除く。）、第三百四十六条第一項第一号の改正規定（「第二条第二十一項」を「第二条第十四項」に改める部分に限る。）及び第三百四十八条の改正規定並びに附則第二条、第七条第一項、第二十条第二項及び第二十六条の規定　証券取引法等の一部を改正する法律（平成十八年法律第六十五号）の施行の日
  <sup>suppl-4192-82/art-1/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-6</sup>
  the provision amending Article 2, item (iii), the provision amending Article 2-3 (excluding the portion making that Article Article 2-4), the provision amending Article 2-2, paragraph (2), item (ii), the provision amending Article 4, the provision amending Article 32, the provision amending Article 33, paragraph (4) (excluding the portion pertaining to item (iii) of that paragraph and the portions amending "bond-type beneficiary certificates prescribed in Article 224-3, paragraph (2), item (vi) (Notice by Persons Receiving Consideration for Transfer of Shares, etc.)" to "bond-type beneficial interests prescribed in Article 6-3, item (iv) (Application of This Act to Trustee Corporations, etc.)" and "of beneficiary certificates" to "of beneficial interests" in item (viii) of that paragraph), the provision amending Article 37, paragraph (1), the provision amending paragraph (4) of that Article, the provision amending Article 38 (excluding the portion amending "or interest" to ", interest or dividends of surplus" in paragraph (1) of that Article), the provision amending Article 42, paragraph (1), item (i), (b), the provision amending Article 48, paragraph (6), the provision amending Article 50-2 (excluding the portion pertaining to item (iv) of that Article), the provision amending Article 51, item (i), the provision amending Article 51-2, the provision amending Article 59 (limited to the portion amending "beneficiary certificate" to "beneficial interest"), the provision amending Article 61, paragraph (1) (limited to the portion pertaining to item (i) of that paragraph, the portion pertaining to item (ii) of that paragraph and the portion adding one item after that item), the provision amending paragraph (2), item (i) of that Article (limited to the portions amending "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and "paragraph (21) of that Article" to "paragraph (14) of that Article"), the provision amending Article 73, paragraph (1), item (v), (d), the provision amending Article 105, paragraph (2) (limited to the portion amending "Article 2, paragraph (21)" to "Article 2, paragraph (14)"), the provision amending Article 109, paragraph (1), item (iii) (limited to the portion amending "Article 2, paragraph (21)" to "Article 2, paragraph (14)"), the provision amending Article 119, the provision amending Article 167-7, paragraph (4) (excluding the portion making that paragraph paragraph (5) of that Article), the provision amending Article 173, the provision amending Article 217-2, paragraph (1), item (iv), (b), the provision amending Article 280, paragraph (1), item (i), the provision amending paragraph (2), item (ii) of that Article, the provision amending Article 291, paragraph (2) (excluding the portion amending "paragraph (10)" to "paragraph (9)"), the provision amending paragraph (10), item (i) of that Article, the provision amending Article 300, paragraph (2) (limited to the portion amending "beneficiary certificate" to "beneficial interest"), the provision amending Article 306-2 (limited to the portion amending "beneficiary certificate" to "beneficial interest"), the provision amending Article 320 (excluding the portion adding ", interpretation" after "translation" in paragraph (1) of that Article), the provision amending Article 336, paragraph (2) (excluding the portion amending "specified-purpose trust" to "Specified Trust That Issues Beneficiary Certificates" in item (i) of that paragraph, the portion adding "and item (vii)" after "this item" in item (iii) of that paragraph, the portion amending "specified-purpose trust" to "Specified Trust That Issues Beneficiary Certificates" and "this item" to "this paragraph" in item (vi) of that paragraph, and the portion adding one item to that paragraph), the provision amending paragraph (5) of that Article (limited to the portions amending "beneficiary certificate" to "beneficial interest" and "securities firms, etc." to "financial instruments business operators, etc."), the provision amending Article 338, paragraph (3) (limited to the portion amending "beneficiary certificate" to "beneficial interest"), the provision amending Article 339 (limited to the portions amending "beneficiary certificate" to "beneficial interest" and "securities firms, etc." to "financial instruments business operators, etc." in paragraph (7) of that Article, and the portion amending "beneficiary certificate" to "beneficial interest" in paragraph (9) of that Article), the provision amending Article 339-2, paragraph (6) (limited to the portion amending "beneficiary certificate" to "beneficial interest"), the provision amending Article 342 (excluding the portion adding one paragraph to that Article), the provision amending Article 346, paragraph (1), item (i) (limited to the portion amending "Article 2, paragraph (21)" to "Article 2, paragraph (14)") and the provision amending Article 348, as well as the provisions of Article 2, Article 7, paragraph (1), Article 20, paragraph (2), and Article 26 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006);
  <sup>machine translation, not official</sup>

  **七**  第三十三条第四項第三号の改正規定、第三十七条第二項の改正規定及び同条第三項の改正規定並びに附則第四条の規定　株式等の取引に係る決済の合理化を図るための社債等の振替に関する法律等の一部を改正する法律（平成十六年法律第八十八号）の施行の日
  <sup>suppl-4192-82/art-1/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-7</sup>
  the provision amending Article 33, paragraph (4), item (iii), the provision amending Article 37, paragraph (2) and the provision amending paragraph (3) of that Article, as well as the provision of Article 4 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Book-Entry Transfer of Corporate Bonds, etc. and Other Acts for Rationalization of Settlement of Transactions in Shares, etc. (Act No. 88 of 2004);
  <sup>machine translation, not official</sup>

  **八**  第三百五十一条第一項第九号の改正規定及び附則第二十四条第二項の規定　雇用保険法等の一部を改正する法律（平成十九年法律第三十号）の施行の日
  <sup>suppl-4192-82/art-1/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-8</sup>
  the provision amending Article 351, paragraph (1), item (ix) and the provision of Article 24, paragraph (2) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007).
  <sup>machine translation, not official</sup>

### 第二条（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-4192-82/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-2</sup>

**第一項**  改正後の所得税法施行令（以下「新令」という。）第四条第一号（有価証券に準ずるものの範囲）の規定は、個人が附則第一条第六号（施行期日）に定める日以後に取得する新令第四条第一号に掲げる権利について適用し、個人が同日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）に掲げる権利については、なお従前の例による。
<sup>suppl-4192-82/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-2/par-1</sup>
Article 4, item (i) (Scope of Things Equivalent to Securities) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") applies to the rights listed in Article 4, item (i) of the New Order that an individual acquires on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and for the rights listed in Article 4, item (i) (Scope of Things Equivalent to Securities) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that an individual acquired before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第三条（繰延資産の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Deferred Assets
<sup>caption: machine translation, not official</sup>
<sup>suppl-4192-82/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-3</sup>

**第一項**  個人がこの政令の施行の日（以下「施行日」という。）前に支出した旧令第七条第一項第二号（繰延資産の範囲）に掲げる試験研究費については、なお従前の例による。
<sup>suppl-4192-82/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-3/par-1</sup>
For the research and development expenses listed in Article 7, paragraph (1), item (ii) (Scope of Deferred Assets) of the Former Order that an individual paid before the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新令第七条第一項第二号（繰延資産の範囲）の規定は、個人が施行日以後に支出する同号に掲げる開発費について適用し、個人が施行日前に支出した旧令第七条第一項第三号に掲げる開発費については、なお従前の例による。
<sup>suppl-4192-82/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-3/par-2</sup>
Article 7, paragraph (1), item (ii) (Scope of Deferred Assets) of the New Order applies to the development expenses listed in that item that an individual pays on or after the Effective Date, and for the development expenses listed in Article 7, paragraph (1), item (iii) of the Former Order that an individual paid before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第四条（有価証券の記録等に関する経過措置） — Transitional Measures Concerning Records, etc. of Securities
<sup>caption: machine translation, not official</sup>
<sup>suppl-4192-82/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-4</sup>

**第一項**  新令第三十七条第二項（有価証券の記録等）の規定は、所得税法等の一部を改正する法律（平成十九年法律第六号。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）に規定する個人が附則第一条第七号（施行期日）に定める日以後に支払を受けるべき同項第三号に規定する有価証券の利子について適用し、改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する個人が、同日前に支払を受けるべき同項第三号に規定する有価証券の利子については、なお従前の例による。
<sup>suppl-4192-82/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-4/par-1</sup>
Article 37, paragraph (2) (Records, etc. of Securities) of the New Order applies to interest to be received, on or after the date specified in Article 1, item (vii) (Effective Date) of the Supplementary Provisions, by an individual 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 after the 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. 6 of 2007; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") on the Securities prescribed in item (iii) of that paragraph, and for interest to be received, before that date, by an individual 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 before the amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") on the Securities prescribed in item (iii) of that paragraph, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第五条（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属等に関する経過措置） — Transitional Measures for Vesting, etc. of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property
<sup>caption: machine translation, not official</sup>
<sup>suppl-4192-82/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-5</sup>

**第一項**  新令第五十二条（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）の規定は、附則第一条第五号（施行期日）に定める日（以下「信託法施行日」という。）以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、信託法の施行に伴う関係法律の整備等に関する法律（平成十八年法律第百九号）第三条第一項、第六条第一項、第十一条第二項、第十五条第二項、第二十六条第一項、第三十条第二項又は第五十六条第二項（新法の適用等）の規定により同法第三条第一項に規定する新法信託とされた信託（以下「新法信託」という。）を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。）については、なお従前の例による。
<sup>suppl-4192-82/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-5/par-1</sup>
Article 52 (Attribution of Assets and Liabilities Belonging to Trust Property and Profit and Expenses Attributed to Trust Property) of the New Order applies to a trust that takes effect on or after the date specified in Article 1, item (v) (Effective Date) of the Supplementary Provisions (hereinafter referred to as the "Effective Date of the Trust Act") (in the case of a trust created by will, limited to one whose will was made on or after the Effective Date of the Trust Act, and including a trust deemed to be a new-law trust prescribed in Article 3, paragraph (1) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Trust Act (Act No. 109 of 2006) pursuant to the provisions of Article 3, paragraph (1), Article 6, paragraph (1), Article 11, paragraph (2), Article 15, paragraph (2), Article 26, paragraph (1), Article 30, paragraph (2) or Article 56, paragraph (2) (Application of the New Act, etc.) of that Act (hereinafter referred to as a "new-law trust")), and for a trust that took effect before the Effective Date of the Trust Act (in the case of a trust created by will, including one whose will was made before the Effective Date of the Trust Act, but excluding a new-law trust), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新令第五十五条第四号から第六号まで（源泉徴収に係る所得税の納税地）の規定は、信託法施行日以後に支払うべきこれらの規定に規定する収益の分配について適用し、信託法施行日前に支払うべき旧令第五十五条第四号（源泉徴収に係る所得税の納税地）に規定する収益の分配については、なお従前の例による。
<sup>suppl-4192-82/art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-5/par-2</sup>
Article 55, items (iv) through (vi) (Place for Tax Payment of Income Tax Subject to Withholding) of the New Order apply to the distributions of proceeds prescribed in those provisions that are payable on or after the Effective Date of the Trust Act, and for the distributions of proceeds prescribed in Article 55, item (iv) (Place for Tax Payment of Income Tax Subject to Withholding) of the Former Order that are payable before the Effective Date of the Trust Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第六条（投資信託等の収益の分配に係る収入金額に関する経過措置） — Transitional Measures Concerning Revenue from Distributions of Proceeds of Investment Trusts, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4192-82/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-6</sup>

**第一項**  新令第五十九条第一項（投資信託等の収益の分配に係る収入金額）の規定は、信託法施行日以後の同項のオープン型の証券投資信託の同項に規定する終了又は証券投資信託契約の一部の解約について適用し、信託法施行日前の旧令第五十九条（オープン型の証券投資信託の収益の分配に係る収入金額）のオープン型の証券投資信託の同条に規定する終了又は証券投資信託契約の一部の解約については、なお従前の例による。
<sup>suppl-4192-82/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-6/par-1</sup>
Article 59, paragraph (1) (Revenue from Distributions of Proceeds of Investment Trusts, etc.) of the New Order applies to the termination prescribed in that paragraph of an Open-Ended Securities Investment Trust prescribed in that paragraph, or the partial cancellation of a Securities Investment Trust contract, on or after the Effective Date of the Trust Act, and for the termination prescribed in Article 59 (Revenue from Distributions of Proceeds of Open-Ended Securities Investment Trusts) of the Former Order of an Open-Ended Securities Investment Trust prescribed in that Article, or the partial cancellation of a Securities Investment Trust contract, before the Effective Date of the Trust Act, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

**第二項**  新令第五十九条第二項の規定は、信託法施行日以後の同項に規定する投資信託等の同項に規定する終了又は信託契約の一部の解約について適用する。
<sup>suppl-4192-82/art-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-6/par-2</sup>
Article 59, paragraph (2) of the New Order applies to the termination prescribed in that paragraph of an Investment Trust, etc. prescribed in that paragraph, or the partial cancellation of a trust contract, on or after the Effective Date of the Trust Act.
<sup>machine translation, not official</sup>

**第三項**  新令第五十九条第三項の規定は、信託法施行日以後の同項の特定受益証券発行信託の同項に規定する信託の分割について適用する。
<sup>suppl-4192-82/art-6/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-6/par-3</sup>
Article 59, paragraph (3) of the New Order applies to the trust split prescribed in that paragraph of a Specified Trust That Issues Beneficiary Certificates prescribed in that paragraph on or after the Effective Date of the Trust Act.
<sup>machine translation, not official</sup>

### 第七条（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-4192-82/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-7</sup>

**第一項**  新令第六十一条第一項第三号（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、法人が附則第一条第六号（施行期日）に定める日以後に行う同項第三号に掲げる事由による取得について適用する。
<sup>suppl-4192-82/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-7/par-1</sup>
Article 61, paragraph (1), item (iii) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held) of the New Order applies to an acquisition that a corporation makes, on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, on a ground listed in item (iii) of that paragraph.
<sup>machine translation, not official</sup>

**第二項**  新令第六十一条第一項第六号及び第七号の規定は、法人が平成十九年五月一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する。
<sup>suppl-4192-82/art-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-7/par-2</sup>
Article 61, paragraph (1), items (vi) and (vii) of the New Order apply to an acquisition that a corporation makes, on or after May 1, 2007, on a ground listed in those provisions.
<sup>machine translation, not official</sup>

**第三項**  新令第六十一条第二項第二号から第四号までの規定は、法人が施行日以後に行う同項第二号に規定する分割型分割、同項第三号に規定する払戻し等又は同項第四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令第六十一条第二項第二号（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）に規定する分割型分割、同項第三号に規定する払戻し等又は同項第四号に規定する自己株式の取得等については、なお従前の例による。この場合において、施行日から信託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二号の規定の適用については、同号イ（２）中「同条第三十二号」とあるのは、「同条第三十一号の三」とする。
<sup>suppl-4192-82/art-7/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-7/par-3</sup>
Article 61, paragraph (2), items (ii) through (iv) of the New Order apply to the company split by split-off prescribed in item (ii) of that paragraph, the refund, etc. prescribed in item (iii) of that paragraph, or the acquisition of own shares, etc. prescribed in item (iv) of that paragraph that a corporation carries out on or after the Effective Date, and for the company split by split-off prescribed in Article 61, paragraph (2), item (ii) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held) of the Former Order, the refund, etc. prescribed in item (iii) of that paragraph, or the acquisition of own shares, etc. prescribed in item (iv) of that paragraph that a corporation carried out before the Effective Date, the provisions then in force continue to govern. In this case, with regard to the application of Article 61, paragraph (2), item (ii) of the New Order during the period from the Effective Date to the day before the Effective Date of the Trust Act, in item (ii), (a)(2) of that paragraph, the phrase "item (xxxii) of that Article" is deemed to be replaced with "item (xxxi)-3 of that Article".
<sup>machine translation, not official</sup>

**第四項**  新令第六十一条第四項及び第五項（法人課税信託に係る部分に限る。）の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用する。
<sup>suppl-4192-82/art-7/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-7/par-4</sup>
The provisions of Article 61, paragraphs (4) and (5) of the New Order (limited to the part pertaining to a Trust Subject to Corporate Taxation) apply to trusts that take effect on or after the Effective Date of the Trust Act (in the case of a trust created by will, limited to one for which the will was made on or after the Effective Date of the Trust Act, and including new-law trusts).
<sup>machine translation, not official</sup>

### 第八条（非事業用資産の減価の額の計算に関する経過措置） — Transitional Measures regarding Calculation of the Amount of Depreciation of Non-Business Assets
<sup>caption: machine translation, not official</sup>
<sup>suppl-4192-82/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-8</sup>

**第一項**  新令第八十五条第一項（非事業用資産の減価の額の計算）の規定は、個人が施行日以後に譲渡をする同項に規定する資産について適用し、個人が施行日前に譲渡をした旧令第八十五条第一項（非事業用資産の減価の額の計算）に規定する資産については、なお従前の例による。
<sup>suppl-4192-82/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-8/par-1</sup>
The provisions of Article 85, paragraph (1) (Calculation of the Amount of Depreciation of Non-Business Assets) of the New Order apply to assets prescribed in that paragraph that an individual transfers on or after the Effective Date, and the provisions then in force continue to govern assets prescribed in Article 85, paragraph (1) (Calculation of the Amount of Depreciation of Non-Business Assets) of the Former Order that an individual transferred before the Effective Date.
<sup>machine translation, not official</sup>

### 第九条（国庫補助金等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Government Subsidy or Its Equivalent
<sup>caption: machine translation, not official</sup>
<sup>suppl-4192-82/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-9</sup>

**第一項**  施行日前に旧令第八十九条第二号（国庫補助金等の範囲）に掲げる助成金の交付を受けることができることとなった個人が、施行日以後に雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第六条第一項（雇用福祉事業の廃止に伴う経過措置）に規定する暫定雇用福祉事業（同項第二号に掲げる事業に限る。）に係る助成金の交付を受けたときは、旧令第八十九条（第二号に係る部分に限る。）の規定は、なおその効力を有する。この場合において、同条第二号中「建設労働者の雇用の改善等に関する法律（昭和五十一年法律第三十三号）第九条第一項第一号又は第三号（建設労働者の福祉等に関する事業）」とあるのは、「雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第六条第一項（雇用福祉事業の廃止に伴う経過措置）」とする。
<sup>suppl-4192-82/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-9/par-1</sup>
Where an individual who, before the Effective Date, has become entitled to receive a grant listed in Article 89, item (ii) (Scope of Government Subsidies or Their Equivalent) of the Former Order receives, on or after the Effective Date, a grant pertaining to the provisional employment welfare project prescribed in Article 6, paragraph (1) (Transitional Measures Accompanying Abolition of Employment Welfare Projects) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007) (limited to the project listed in item (ii) of that paragraph), the provisions of Article 89 of the Former Order (limited to the part pertaining to item (ii)) remain in force. In this case, the phrase "Article 9, paragraph (1), item (i) or (iii) (Projects Concerning the Welfare, etc. of Construction Workers) of the Act on the Improvement of Employment of Construction Workers (Act No. 33 of 1976)" in item (ii) of that Article is deemed to be replaced with "Article 6, paragraph (1) (Transitional Measures Accompanying Abolition of Employment Welfare Projects) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007)".
<sup>machine translation, not official</sup>

**第二項**  個人が施行日前に交付を受けた旧令第八十九条第六号に掲げる補助金については、なお従前の例による。
<sup>suppl-4192-82/art-9/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-9/par-2</sup>
The provisions then in force continue to govern the subsidies listed in Article 89, item (vi) of the Former Order that an individual received before the Effective Date.
<sup>machine translation, not official</sup>

### 第十条（たな卸資産の評価の方法に関する経過措置） — Transitional Measures regarding Method of Valuation of Inventory Assets
<sup>caption: machine translation, not official</sup>
<sup>suppl-4192-82/art-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-10</sup>

**第一項**  新令第九十九条第一項第二号（たな卸資産の評価の方法）の規定は、平成二十年分以後の所得税について適用し、平成十九年分以前の所得税については、なお従前の例による。
<sup>suppl-4192-82/art-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-10/par-1</sup>
The provisions of Article 99, paragraph (1), item (ii) (Method of Valuation of Inventory Assets) of the New Order apply to income tax for 2008 and subsequent years, and the provisions then in force continue to govern income tax for 2007 and earlier years.
<sup>machine translation, not official</sup>

**第二項**  平成十九年十二月三十一日において有するたな卸資産について旧令第九十九条第一項第二号（たな卸資産の評価の方法）に規定する低価法を選定している個人が、平成二十年十二月三十一日（当該個人が年の中途において死亡し、又は出国をした場合には、その死亡又は出国の時。以下この項において同じ。）においてその選定に係る事業の種類及び資産の区分（新令第百条第一項（たな卸資産の評価の方法の選定）に規定する事業の種類及び資産の区分をいう。以下この項において同じ。）と同一の事業の種類及び資産の区分に属するたな卸資産を有する場合において、当該個人が当該たな卸資産（平成二十年十二月三十一日におけるその取得のために通常要する価額（以下この項において「再調達原価」という。）が新令第九十九条第一項第二号に規定する原価法により評価した価額に満たないものに限る。）につき新令第九十九条第一項第一号に規定する原価法を選定していないときは、当該再調達原価を同項第二号に規定するその年十二月三十一日における価額として、同条の規定を適用することができる。
<sup>suppl-4192-82/art-10/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-10/par-2</sup>
In the case where an individual who has selected the lower of cost or market method prescribed in Article 99, paragraph (1), item (ii) (Method of Valuation of Inventory Assets) of the Former Order for inventory assets held on December 31, 2007 holds, on December 31, 2008 (if that individual dies or has an Absence From Japan in the middle of the year, at the time of the death or Absence From Japan; the same applies hereinafter in this paragraph), inventory assets belonging to the same type of business and category of assets as the type of business and category of assets for which that selection was made (meaning the type of business and category of assets prescribed in Article 100, paragraph (1) (Selection of Method of Valuation of Inventory Assets) of the New Order; the same applies hereinafter in this paragraph), and that individual has not selected the cost method prescribed in Article 99, paragraph (1), item (i) of the New Order for those inventory assets (limited to those for which the price ordinarily required for their acquisition on December 31, 2008 (hereinafter in this paragraph referred to as the "replacement cost") is less than the value assessed by the cost method prescribed in item (ii) of that paragraph), the individual may apply that Article treating that replacement cost as the value on December 31 of that year prescribed in item (ii) of that paragraph.
<sup>machine translation, not official</sup>

### 第十一条（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-4192-82/art-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11</sup>

**第一項**  新令第百五条第二項（有価証券の評価の方法）の規定は、信託法施行日以後に同項に規定する事実が生ずる場合について適用し、信託法施行日前に旧令第百五条第二項（有価証券の評価の方法）に規定する事実が生じた場合については、なお従前の例による。
<sup>suppl-4192-82/art-11/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-1</sup>
The provisions of Article 105, paragraph (2) (Method of Valuation of Securities) of the New Order apply to cases where an event prescribed in that paragraph occurs on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern cases where an event prescribed in Article 105, paragraph (2) (Method of Valuation of Securities) of the Former Order occurred before the Effective Date of the Trust Act.
<sup>machine translation, not official</sup>

**第二項**  信託法施行日前に旧令第百十条第二項（株式の分割又は併合の場合の株式等の取得価額）に規定する分割が生じた場合については、なお従前の例による。
<sup>suppl-4192-82/art-11/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-2</sup>
The provisions then in force continue to govern cases where a split prescribed in Article 110, paragraph (2) (Acquisition Price of Shares, etc. in the Case of a Share Split or Consolidation) of the Former Order occurred before the Effective Date of the Trust Act.
<sup>machine translation, not official</sup>

**第三項**  新令第百十条第二項（株式の分割又は併合の場合の株式等の取得価額）の規定は、信託法施行日以後に同項に規定する分割又は併合が生ずる場合について適用し、信託法施行日前に旧令第百十条第三項に規定する分割又は併合が生じた場合については、なお従前の例による。
<sup>suppl-4192-82/art-11/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-3</sup>
The provisions of Article 110, paragraph (2) (Acquisition Price of Shares, etc. in the Case of a Share Split or Consolidation) of the New Order apply to cases where a split or consolidation prescribed in that paragraph occurs on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern cases where a split or consolidation prescribed in Article 110, paragraph (3) of the Former Order occurred before the Effective Date of the Trust Act.
<sup>machine translation, not official</sup>

**第四項**  新令第百十二条第一項（合併により取得した株式等の取得価額）（信託の併合に係る部分を除く。）の規定は、平成十九年五月一日以後に同項に規定する合併が生ずる場合について適用し、同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については、なお従前の例による。
<sup>suppl-4192-82/art-11/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-4</sup>
The provisions of Article 112, paragraph (1) (Acquisition Price of Shares, etc. Acquired through Merger) of the New Order (excluding the part pertaining to a merger of trusts) apply to cases where a merger prescribed in that paragraph occurs on or after May 1, 2007, and the provisions then in force continue to govern cases where a merger prescribed in Article 112 (Acquisition Price of Shares Acquired through Merger) of the Former Order occurred before that date.
<sup>machine translation, not official</sup>

**第五項**  新令第百十二条第一項（信託の併合に係る部分に限る。）の規定は、信託法施行日以後に同項に規定する合併が生ずる場合について適用する。
<sup>suppl-4192-82/art-11/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-5</sup>
The provisions of Article 112, paragraph (1) of the New Order (limited to the part pertaining to a merger of trusts) apply to cases where a merger prescribed in that paragraph occurs on or after the Effective Date of the Trust Act.
<sup>machine translation, not official</sup>

**第六項**  新令第百十二条第二項の規定は、信託法施行日以後に同項に規定する信託の併合が生ずる場合について適用する。
<sup>suppl-4192-82/art-11/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-6</sup>
The provisions of Article 112, paragraph (2) of the New Order apply to cases where a merger of trusts prescribed in that paragraph occurs on or after the Effective Date of the Trust Act.
<sup>machine translation, not official</sup>

**第七項**  新令第百十三条第一項から第三項まで（分割型分割により取得した株式等の取得価額）（信託の分割に係る部分を除く。）の規定は、平成十九年五月一日以後にこれらの規定に規定する分割型分割が生ずる場合について適用し、同日前に旧令第百十三条第一項から第三項まで（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-4192-82/art-11/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-7</sup>
The provisions of Article 113, paragraphs (1) through (3) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of the New Order (excluding the part pertaining to trust splits) apply to cases where a company split by split-off prescribed in those provisions occurs on or after May 1, 2007, and the provisions then in force continue to govern cases where a company split by split-off prescribed in Article 113, paragraphs (1) through (3) (Acquisition Price of Shares Acquired Through a Company Split by Split-Off) of the Former Order occurred before that date.
<sup>machine translation, not official</sup>

**第八項**  新令第百十三条第一項及び第二項（信託の分割に係る部分に限る。）の規定は、信託法施行日以後にこれらの規定に規定する分割型分割が生ずる場合について適用する。
<sup>suppl-4192-82/art-11/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-8</sup>
The provisions of Article 113, paragraphs (1) and (2) of the New Order (limited to the part pertaining to trust splits) apply to cases where a company split by split-off prescribed in those provisions occurs on or after the Effective Date of the Trust Act.
<sup>machine translation, not official</sup>

**第九項**  新令第百十三条第五項から第八項までの規定は、信託法施行日以後にこれらの規定に規定する信託の分割が生ずる場合について適用する。
<sup>suppl-4192-82/art-11/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-9</sup>
The provisions of Article 113, paragraphs (5) through (8) of the New Order apply to cases where a trust split prescribed in those provisions occurs on or after the Effective Date of the Trust Act.
<sup>machine translation, not official</sup>

**第十項**  新令第百十四条第四項（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、信託法施行日以後に同項の一部の解約をする場合について適用し、信託法施行日前に旧令第百十四条第四項（資本の払戻し等があった場合の株式等の取得価額）の一部の解約をした場合については、なお従前の例による。
<sup>suppl-4192-82/art-11/par-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-10</sup>
The provisions of Article 114, paragraph (4) (Acquisition Price of Shares, etc. in Case of Return of Capital, etc.) of the New Order apply to cases where a partial cancellation referred to in that paragraph is made on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern cases where a partial cancellation referred to in Article 114, paragraph (4) (Acquisition Price of Shares, etc. in Case of Return of Capital, etc.) of the Former Order was made before the Effective Date of the Trust Act.
<sup>machine translation, not official</sup>

**第十一項**  新令第百十七条（旧株一株の従前の取得価額等）の規定は、信託法施行日以後に同条に規定する事実が生ずる場合について適用し、信託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等）に規定する事実が生じた場合については、なお従前の例による。
<sup>suppl-4192-82/art-11/par-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-11</sup>
The provisions of Article 117 (Previous Acquisition Price, etc. per Old Share) of the New Order apply to cases where an event prescribed in that Article occurs on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern cases where an event prescribed in Article 117 (Previous Acquisition Price, etc. per Old Share) of the Former Order occurred before the Effective Date of the Trust Act.
<sup>machine translation, not official</sup>

### 第十二条（減価償却資産の償却の方法等に関する経過措置） — Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets
<sup>caption: machine translation, not official</sup>
<sup>suppl-4192-82/art-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-12</sup>

**第一項**  新令第二編第一章第四節第四款（減価償却資産の償却）（新令第百二十一条の二（リース賃貸資産の償却の方法の特例）並びに第百三十四条第二項及び第三項（減価償却資産の償却累積額による償却限度額の特例）を除く。）の規定は、個人が施行日以後に取得する減価償却資産（新令第百二十条の二第一項第六号（減価償却資産の償却の方法）に掲げる減価償却資産にあっては、個人が平成二十年四月一日以後に締結する同条第二項第五号に規定する所有権移転外リース取引の契約に係るもの）について適用する。
<sup>suppl-4192-82/art-12/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-12/par-1</sup>
The provisions of Part II, Chapter I, Section 4, Subsection 4 (Depreciation of Depreciable Assets) of the New Order (excluding Article 121-2 (Special Provisions on Depreciation Methods for Lease Rental Assets) and Article 134, paragraphs (2) and (3) (Special Provisions on Maximum Depreciation Amounts Based on Cumulative Amount of Depreciation of Depreciable Assets)) apply to Depreciable Assets that an individual acquires on or after the Effective Date (in the case of Depreciable Assets listed in Article 120-2, paragraph (1), item (vi) (Depreciation Methods for Depreciable Assets) of the New Order, those pertaining to a contract for a lease transaction without transfer of ownership prescribed in paragraph (2), item (v) of that Article that an individual enters into on or after April 1, 2008).
<sup>machine translation, not official</sup>

**第二項**  新令第百二十一条の二並びに第百三十四条第二項及び第三項の規定は、平成二十年分以後の所得税について適用する。
<sup>suppl-4192-82/art-12/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-12/par-2</sup>
The provisions of Article 121-2 and Article 134, paragraphs (2) and (3) of the New Order apply to income tax for 2008 and subsequent years.
<sup>machine translation, not official</sup>

**第三項**  個人が、平成十九年分の所得税について、減価償却資産につき選定した償却の方法（その償却の方法を届け出なかった個人がよるべきこととされている新令第百二十五条（減価償却資産の法定償却方法）に規定する償却の方法を含む。）を変更しようとする場合（二以上の事業所又は船舶を有する個人で事業所又は船舶ごとに償却の方法を選定していないものが事業所又は船舶ごとに償却の方法を選定しようとする場合を含む。）において、平成十九年分の所得税に係る確定申告期限までに、新たな償却の方法、変更しようとする理由その他財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出したときは、当該届出書をもって新令第百二十四条第二項（減価償却資産の償却の方法の変更手続）の申請書とみなし、当該届出書の提出をもって同条第一項の承認があったものとみなす。
<sup>suppl-4192-82/art-12/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-12/par-3</sup>
In the case where an individual seeks to change, for income tax for 2007, the depreciation method selected for Depreciable Assets (including the depreciation method prescribed in Article 125 (Statutory Depreciation Methods for Depreciable Assets) of the New Order which an individual who has not submitted notification of a depreciation method is to follow) (including the case where an individual who has two or more offices or ships and has not selected a depreciation method for each office or ship seeks to select a depreciation method for each office or ship), if the individual submits to the competent district director with jurisdiction over the place for tax payment, by the Filing Deadline for income tax for 2007, a written notice stating the new depreciation method, the reason for the intended change and other particulars specified by Ministry of Finance Order, that written notice is deemed to be the written application under Article 124, paragraph (2) (Procedures for Changing Depreciation Methods for Depreciable Assets) of the New Order, and the submission of that written notice is deemed to constitute the approval under paragraph (1) of that Article.
<sup>machine translation, not official</sup>

**第四項**  改正法附則第七十条第十一項、第十四項又は第十八項（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法律（平成十九年法律第六号）附則第七十条第十一項、第十四項若しくは第十八項（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十二条（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十二条の三第一項、第十三条の三若しくは第十四条（第二項に係る部分に限る。）（特定医療用建物の割増償却等）の規定」とする。
<sup>suppl-4192-82/art-12/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-12/par-4</sup>
With regard to the application of Article 133-2, paragraph (1) (Special Provisions on Depreciation Allowances for Obsolete Depreciable Assets) of the New Order to an individual to whom the provisions of Article 70, paragraph (11), (14) or (18) (Transitional Measures regarding Depreciation of Individuals) of the Supplementary Provisions of the Amending Act apply, in Article 133-2, paragraph (1) of the New Order, the word "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 12-3, paragraph (1), Article 13-3 or Article 14 (limited to the part pertaining to paragraph (2)) (Additional Depreciation, etc. for Specified Medical Buildings) of the Act on Special Measures Concerning Taxation prior to its amendment by the provisions of Article 12 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remain in force pursuant to the provisions of Article 70, paragraph (11), (14) or (18) (Transitional Measures regarding Depreciation of Individuals) of the Supplementary Provisions of that Act".
<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-4192-82/art-13 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/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、個人が施行日以後に支払を受けるべき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に基づく満期返戻金等について適用し、個人が施行日前に支払を受けるべき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満期返戻金等については、なお従前の例による。
<sup>suppl-4192-82/art-13/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/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 Based on Casualty Insurance Policies or Similar Contracts) of the New Order apply to an annuity based on a casualty insurance policy or similar contract prescribed in paragraph (1) of that Article, or a maturity refund, etc. based on a casualty insurance policy or similar contract prescribed in paragraph (2) of that Article, that an individual is to receive payment of on or after the Effective Date, and the provisions then in force continue to govern an annuity based on 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 Based on Casualty Insurance Policies or Similar Contracts) of the Former Order, or a maturity refund, etc. based on a casualty insurance policy or similar contract prescribed in paragraph (2) of that Article, that an individual is to receive payment of before the Effective Date.
<sup>machine translation, not official</sup>

### 第十四条（リース取引に係る各種所得の金額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of Income in Each Class Relating to Lease Transactions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4192-82/art-14 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-14</sup>

**第一項**  平成二十年四月一日前に締結された契約に係る旧令第百八十四条の二第三項（リース取引に係る各種所得の金額の計算）に規定するリース取引については、なお従前の例による。
<sup>suppl-4192-82/art-14/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-14/par-1</sup>
The provisions then in force continue to govern a lease transaction prescribed in Article 184-2, paragraph (3) (Calculation of Income in Each Class Pertaining to Lease Transactions) of the Former Order that pertains to a contract entered into before April 1, 2008.
<sup>machine translation, not official</sup>

### 第十五条（信託の設定についての所得の計算に関する経過措置） — Transitional Measures regarding Calculation of Income from the Establishment of Trusts
<sup>caption: machine translation, not official</sup>
<sup>suppl-4192-82/art-15 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-15</sup>

**第一項**  個人が信託法施行日前に効力が生じた信託（新法信託を除く。）の信託契約に基づき行う旧令第百八十五条第一項（信託の設定についての所得の計算）に規定する資産及び同条第二項に規定する株式の移転については、なお従前の例による。
<sup>suppl-4192-82/art-15/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-15/par-1</sup>
The provisions then in force continue to govern the transfer of the assets prescribed in Article 185, paragraph (1) (Calculation of Income from the Establishment of Trusts) of the Former Order and the shares prescribed in paragraph (2) of that Article that an individual makes under the trust contract of a trust that took effect before the Effective Date of the Trust Act (excluding new-law trusts).
<sup>machine translation, not official</sup>

### 第十六条（生命保険契約等となる共済に係る契約の範囲に関する経過措置） — Transitional Measures regarding Scope of Contracts for Mutual Aid That Become Life Insurance Contracts, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4192-82/art-16 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-16</sup>

**第一項**  新令第二百十条（生命保険契約等となる共済に係る契約の範囲）の規定は、居住者が施行日以後に支払う新法第七十六条第一項（生命保険料控除）に規定する生命保険料について適用し、居住者が施行日前に支払った旧法第七十六条第一項（生命保険料控除）に規定する生命保険料については、なお従前の例による。
<sup>suppl-4192-82/art-16/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-16/par-1</sup>
The provisions of Article 210 (Scope of Contracts for Mutual Aid That Become Life Insurance Contracts, etc.) of the New Order apply to life insurance premiums prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the New Act that a Resident pays on or after the Effective Date, and the provisions then in force continue to govern life insurance premiums prescribed in Article 76, paragraph (1) (Life Insurance Premium Deduction) of the Former Act that a Resident paid before the Effective Date.
<sup>machine translation, not official</sup>

### 第十七条（特定公益信託の要件等に関する経過措置） — Transitional Measures regarding Requirements, etc. for Specified Public Interest Trusts
<sup>caption: machine translation, not official</sup>
<sup>suppl-4192-82/art-17 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-17</sup>

**第一項**  新令第二百十七条の二（特定公益信託の要件等）の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。）については、なお従前の例による。
<sup>suppl-4192-82/art-17/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-17/par-1</sup>
The provisions of Article 217-2 (Requirements, etc. for Specified Public Interest Trusts) of the New Order apply to trusts that take effect on or after the Effective Date of the Trust Act (in the case of a trust created by will, limited to one for which the will was made on or after the Effective Date of the Trust Act, and including new-law trusts), and the provisions then in force continue to govern trusts that took effect before the Effective Date of the Trust Act (in the case of a trust created by will, including one for which the will was made before the Effective Date of the Trust Act, and excluding new-law trusts).
<sup>machine translation, not official</sup>

### 第十八条（恒久的施設を有しない非居住者の課税所得に関する経過措置） — Transitional Measures Concerning Taxable Income of Nonresidents without a Permanent Establishment
<sup>caption: machine translation, not official</sup>
<sup>suppl-4192-82/art-18 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-18</sup>

**第一項**  新令第二百九十一条第一項、第八項及び第九項（恒久的施設を有しない非居住者の課税所得）の規定は、新法第百六十四条第一項第四号（非居住者に対する課税の方法）に規定する非居住者が信託法施行日以後に行う新令第二百九十一条第一項第四号に規定する株式の譲渡による所得について適用し、信託法施行日前に行った旧令第二百九十一条第一項第四号（恒久的施設を有しない非居住者の課税所得）に規定する株式又は同号に規定する受益権の譲渡による所得については、なお従前の例による。この場合において、附則第一条第六号（施行期日）に定める日が信託法施行日後となるときは、信託法施行日から同号に定める日の前日までの間における新令第二百九十一条第一項第四号の規定の適用については、同号中「第二条第十四項」とあるのは、「第二条第二十一項」とする。
<sup>suppl-4192-82/art-18/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-18/par-1</sup>
The provisions of Article 291, paragraphs (1), (8) and (9) (Taxable Income of Nonresidents Without a Permanent Establishment) of the New Order apply to income from the transfer of shares prescribed in Article 291, paragraph (1), item (iv) of the New Order that a Nonresident prescribed in Article 164, paragraph (1), item (iv) (Method of Taxation of Nonresidents) of the New Act makes on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern income from the transfer of shares or beneficial interests prescribed in Article 291, paragraph (1), item (iv) (Taxable Income of Nonresidents Without a Permanent Establishment) of the Former Order that was made before the Effective Date of the Trust Act. In this case, if the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions falls after the Effective Date of the Trust Act, with regard to the application of Article 291, paragraph (1), item (iv) of the New Order during the period from the Effective Date of the Trust Act until the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, the phrase "Article 2, paragraph (14)" in that item is deemed to be replaced with "Article 2, paragraph (21)".
<sup>machine translation, not official</sup>

**第二項**  新令第二百九十一条第七項の規定は、平成十九年五月一日以後に同項第一号イ又はロに掲げる分割型分割が生じる場合について適用し、同日前に旧令第二百九十一条第七項第一号イ又はロに掲げ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-4192-82/art-18/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-18/par-2</sup>
The provisions of Article 291, paragraph (7) of the New Order apply to cases where a company split by split-off listed in item (i), (a) or (b) of that paragraph occurs on or after May 1, 2007, and the provisions then in force continue to govern cases where a company split by split-off listed in Article 291, paragraph (7), item (i), (a) or (b) of the Former Order occurred before that date.
<sup>machine translation, not official</sup>

### 第十九条（給与所得者の源泉徴収に関する申告書等に記載すべき事項の電磁的方法による提供に係る承認等に関する手続に関する経過措置） — Transitional Measures regarding Procedures for Approval, etc. Pertaining to Provision by Electronic or Magnetic Means of Particulars to Be Stated in Declarations, etc. Concerning Withholding by Salary Income Earners
<sup>caption: machine translation, not official</sup>
<sup>suppl-4192-82/art-19 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-19</sup>

**第一項**  新令第三百十九条の二（給与所得者の源泉徴収に関する申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）（新令第三百十九条の四（退職所得の受給に関する申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）及び第三百十九条の十一（公的年金等の受給者の扶養親族等申告書に記載すべき事項の電磁的方法による提供に係る承認等に関する手続）において準用する場合を含む。）の規定は、新法第百九十八条第二項（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）、第二百三条第四項（退職所得の受給に関する申告書）又は第二百三条の五第四項（公的年金等の受給者の扶養親族等申告書）の承認を受けようとする者が平成十九年七月一日以後に新令第三百十九条の二第一項（新令第三百十九条の四及び第三百十九条の十一において準用する場合を含む。）の申請書を提出する場合について適用する。
<sup>suppl-4192-82/art-19/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-19/par-1</sup>
The provisions of Article 319-2 (Procedures for Approval, etc. Pertaining to Provision by Electronic or Magnetic Means of Particulars to Be Stated in Declarations Concerning Withholding by Salary Income Earners) of the New Order (including the case where they apply mutatis mutandis under Article 319-4 (Procedures for Approval, etc. Pertaining to Provision by Electronic or Magnetic Means of Particulars to Be Stated in Declarations on Receipt of Retirement Income) and Article 319-11 (Procedures for Approval, etc. Pertaining to Provision by Electronic or Magnetic Means of Particulars to Be Stated in Returns for Dependents, etc. by Recipients of Public Pensions or Retirement Packages) of the New Order) apply to cases where a person seeking the approval under Article 198, paragraph (2) (Special Provisions on the Time of Submission of Declarations by Salary Income Earners Concerning Withholding and Related Matters), Article 203, paragraph (4) (Declaration on Receipt of Retirement Income) or Article 203-5, paragraph (4) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the New Act submits, on or after July 1, 2007, the written application under Article 319-2, paragraph (1) of the New Order (including the case where it applies mutatis mutandis under Articles 319-4 and 319-11 of the New Order).
<sup>machine translation, not official</sup>

### 第二十条（報酬、料金等に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Remuneration, Fees, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4192-82/art-20 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-20</sup>

**第一項**  新令第三百二十条第一項（報酬、料金、契約金又は賞金に係る源泉徴収）（通訳の報酬又は料金に係る部分に限る。）の規定は、平成十九年七月一日以後に支払うべき新法第二百四条第一項第一号（源泉徴収義務）に掲げる報酬又は料金について適用し、同日前に支払うべき旧法第二百四条第一項第一号（源泉徴収義務）に掲げる報酬又は料金については、なお従前の例による。
<sup>suppl-4192-82/art-20/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-20/par-1</sup>
The provisions of Article 320, paragraph (1) (Withholding from Remuneration or Fees, Contract Money, or Monetary Awards) of the New Order (limited to the part pertaining to remuneration or fees for interpretation) apply to remuneration or fees listed in Article 204, paragraph (1), item (i) (Obligation to Withhold Taxes) of the New Act that are payable on or after July 1, 2007, and the provisions then in force continue to govern remuneration or fees listed in Article 204, paragraph (1), item (i) (Obligation to Withhold Taxes) of the Former Act that are payable before that date.
<sup>machine translation, not official</sup>

**第二項**  新令第三百二十条第一項（通訳の報酬又は料金に係る部分を除く。）及び第二項の規定は、附則第一条第六号（施行期日）に定める日以後に支払うべき新法第二百四条第一項第一号及び第二号に掲げる報酬又は料金について適用し、同日前に支払うべき旧法第二百四条第一項第一号及び第二号に掲げる報酬又は料金については、なお従前の例による。
<sup>suppl-4192-82/art-20/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-20/par-2</sup>
The provisions of Article 320, paragraph (1) (excluding the part pertaining to remuneration or fees for interpretation) and paragraph (2) of the New Order apply to remuneration or fees listed in Article 204, paragraph (1), items (i) and (ii) of the New Act that are payable on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern remuneration or fees listed in Article 204, paragraph (1), items (i) and (ii) of the Former Act that are payable before that date.
<sup>machine translation, not official</sup>

### 第二十一条（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-4192-82/art-21 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-21</sup>

**第一項**  新令第三百二十六条第二項及び第三項（生命保険契約等に基づく年金に係る源泉徴収）の規定は、施行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、施行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-4192-82/art-21/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-21/par-1</sup>
The provisions of Article 326, paragraphs (2) and (3) (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 the Effective Date, 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 the Effective Date.
<sup>machine translation, not official</sup>

### 第二十二条（利子、配当等の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4192-82/art-22 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-22</sup>

**第一項**  新令第三百三十六条第二項第七号（預貯金、株式等に係る利子、配当等の受領者の告知）の規定は、信託法施行日以後に支払の確定する同号に規定する配当等について適用する。
<sup>suppl-4192-82/art-22/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-22/par-1</sup>
The provisions of Article 336, paragraph (2), item (vii) (Notice by Persons Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order apply to dividends and similar income prescribed in that item for which payment is determined on or after the Effective Date of the Trust Act.
<sup>machine translation, not official</sup>

**第二項**  新令第三百三十八条第三項（貯蓄取扱機関等の営業所の長の確認等）の規定は、同項の貯蓄取扱機関等の営業所の長が信託法施行日以後に同項に規定する振替の取次ぎ又は保管の委託の取次ぎをする場合について適用し、旧令第三百三十八条第三項（貯蓄取扱機関等の営業所の長の確認等）の貯蓄取扱機関等の営業所の長が信託法施行日前に同項に規定する振替の取次ぎ又は保管の委託の取次ぎをした場合については、なお従前の例による。
<sup>suppl-4192-82/art-22/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-22/par-2</sup>
The provisions of Article 338, paragraph (3) (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) of the New Order apply to cases where the head of the business office of a savings institution, etc. referred to in that paragraph acts as an intermediary for a transfer or for the entrustment of custody prescribed in that paragraph on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern cases where the head of the business office of a savings institution, etc. referred to in Article 338, paragraph (3) (Confirmation, etc. by the Head of the business office of a Savings Institution, etc.) of the Former Order acted as an intermediary for a transfer or for the entrustment of custody prescribed in that paragraph before the Effective Date of the Trust Act.
<sup>machine translation, not official</sup>

### 第二十三条（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-4192-82/art-23 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-23</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（信託の併合に係る部分を除く。）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平成十九年五月一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同日前であるものについては、なお従前の例による。
<sup>suppl-4192-82/art-23/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-23/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)) (excluding the part pertaining to mergers of trusts) 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 May 1, 2007, 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 that date.
<sup>machine translation, not official</sup>

**第二項**  新令第三百四十六条第一項（第一号に係る部分に限る。）の規定（信託の併合に係る部分に限る。）は、交付を受ける者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信託法施行日以後であるものについて適用する。
<sup>suppl-4192-82/art-23/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-23/par-2</sup>
The provisions of Article 346, paragraph (1) of the New Order (limited to the part pertaining to item (i)) (limited to the part pertaining to mergers of trusts) apply to money and assets other than money prescribed in that item that the recipient receives through a merger prescribed in that item, where that merger is on or after the Effective Date of the Trust Act.
<sup>machine translation, not official</sup>

**第三項**  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（信託の分割に係る部分を除く。）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平成十九年五月一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同日前であるものについては、なお従前の例による。
<sup>suppl-4192-82/art-23/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-23/par-3</sup>
The provisions of Article 346, paragraph (1) of the New Order (limited to the part pertaining to item (ii)) (excluding the part pertaining to trust splits) 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 May 1, 2007, 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 that date.
<sup>machine translation, not official</sup>

**第四項**  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（信託の分割に係る部分に限る。）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信託法施行日以後であるものについて適用する。
<sup>suppl-4192-82/art-23/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-23/par-4</sup>
The provisions of Article 346, paragraph (1) of the New Order (limited to the part pertaining to item (ii)) (limited to the part pertaining to trust splits) 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 Trust Act.
<sup>machine translation, not official</sup>

### 第二十四条（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-4192-82/art-24 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-24</sup>

**第一項**  新令第三百五十一条第一項第二号（生命保険金に類する給付等）の規定は、施行日以後に支払うべき同号に掲げる共済金又は解約返戻金について適用し、施行日前に支払うべき旧令第三百五十一条第一項第二号（生命保険金に類する給付等）に掲げる共済金又は解約返戻金については、なお従前の例による。
<sup>suppl-4192-82/art-24/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-24/par-1</sup>
The provisions of Article 351, paragraph (1), item (ii) (Benefits Similar to Life Insurance Proceeds, etc.) of the New Order apply to mutual aid benefits or cancellation refunds listed in that item that are payable on or after the Effective Date, and the provisions then in force continue to govern mutual aid benefits or cancellation refunds listed in Article 351, paragraph (1), item (ii) (Benefits Similar to Life Insurance Proceeds, etc.) of the Former Order that are payable before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第八十八条第三項（勤労者財産形成促進法の一部改正に伴う経過措置）の規定によりなお従前の例によることとされる場合における同法附則第八十七条（勤労者財産形成促進法の一部改正）の規定による改正前の勤労者財産形成促進法（昭和四十六年法律第九十二号）第八条の二第三号（勤労者財産形成助成金等）に規定する事業主から支払を受ける同号に規定する財産形成貯蓄活用給付金については、旧令第三百五十一条第一項第九号の規定は、なおその効力を有する。この場合において、同号中「同条第二項」とあるのは、「所得税法等の一部を改正する法律（平成十九年法律第六号）附則第七十三条（勤労者が受ける財産形成給付金等に係る課税の特例に関する経過措置）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十二条（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二十九条の三第二項」とする。
<sup>suppl-4192-82/art-24/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-24/par-2</sup>
In the case where the provisions then in force continue to govern pursuant to the provisions of Article 88, paragraph (3) (Transitional Measures Accompanying the Partial Amendment of the Workers' Property Accumulation Promotion Act) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007), with regard to the benefit for utilizing property accumulation savings prescribed in Article 8-2, item (iii) (Grants, etc. for Workers' Property Accumulation) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) prior to its amendment by the provisions of Article 87 (Partial Amendment of the Workers' Property Accumulation Promotion Act) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. that is paid by the employer prescribed in that item, the provisions of Article 351, paragraph (1), item (ix) of the Former Order remain in force. In this case, the phrase "paragraph (2) of that Article" in that item is deemed to be replaced with "Article 29-3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to its amendment by the provisions of Article 12 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2007), which remains in force pursuant to the provisions of Article 73 (Transitional Measures regarding Special Provisions on Taxation of Property Accumulation Benefits, etc. Received by Workers) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

**第三項**  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掲げる満期返戻金等又は同項第二号に掲げる中途返戻金について適用し、施行日前に支払うべき旧令第三百五十一条第二項第一号に掲げる満期返戻金等又は同項第二号に掲げる中途返戻金については、なお従前の例による。
<sup>suppl-4192-82/art-24/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-24/par-3</sup>
The provisions of Article 351, paragraph (2), item (i) of the New Order apply to maturity refunds, etc. listed in that item or mid-term refunds listed in item (ii) of that paragraph that are payable on or after the Effective Date, and the provisions then in force continue to govern maturity refunds, etc. listed in Article 351, paragraph (2), item (i) of the Former Order or mid-term refunds listed in item (ii) of that paragraph that are payable before the Effective Date.
<sup>machine translation, not official</sup>

---

## Cites
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- suppl-4192-82/art-1/par-1/item-1: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- suppl-4192-82/art-1/par-1/item-1: 法人税法第二条第十二号の二 → 法人税法 第二条第一項第十二号の二 (Article 2, paragraph (1), item (xii-2)), art-2/par-1/item-12-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-2 (e-Gov law ID 340AC0000000034)
- suppl-4192-82/art-1/par-1/item-1: 附則第七条第二項 → 所得税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4192-82/art-7/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-7/par-2
- suppl-4192-82/art-1/par-1/item-1: 第十一条第四項 → 所得税法施行令 附則第十一条第四項 (Supplementary Provisions, Article 11, paragraph (4)), suppl-4192-82/art-11/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-4
- suppl-4192-82/art-1/par-1/item-1: 第七項 → 所得税法施行令 附則第十一条第七項 (Supplementary Provisions, Article 11, paragraph (7)), suppl-4192-82/art-11/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-7
- suppl-4192-82/art-1/par-1/item-1: 第十八条第二項 → 所得税法施行令 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-4192-82/art-18/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-18/par-2
- suppl-4192-82/art-1/par-1/item-1: 第二十三条第一項 → 所得税法施行令 附則第二十三条第一項 (Supplementary Provisions, Article 23, paragraph (1)), suppl-4192-82/art-23/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-23/par-1
- suppl-4192-82/art-1/par-1/item-1: 第三項 → 所得税法施行令 附則第二十三条第三項 (Supplementary Provisions, Article 23, paragraph (3)), suppl-4192-82/art-23/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-23/par-3
- suppl-4192-82/art-1/par-1/item-2: 附則第十九条 → 所得税法施行令 附則第十九条 (Supplementary Provisions, Article 19), suppl-4192-82/art-19 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-19
- suppl-4192-82/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-4192-82/art-20/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-20/par-1
- suppl-4192-82/art-1/par-1/item-3: 附則第十条 → 所得税法施行令 附則第十条 (Supplementary Provisions, Article 10), suppl-4192-82/art-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-10
- suppl-4192-82/art-1/par-1/item-3: 第十二条第二項 → 所得税法施行令 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4192-82/art-12/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-12/par-2
- suppl-4192-82/art-1/par-1/item-4: 附則第十四条 → 所得税法施行令 附則第十四条 (Supplementary Provisions, Article 14), suppl-4192-82/art-14 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-14
- suppl-4192-82/art-1/par-1/item-5: 法人税法第二条第十二号の九 → 法人税法 第二条第一項第十二号の九 (Article 2, paragraph (1), item (xii-9)), art-2/par-1/item-12-9 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-9 (e-Gov law ID 340AC0000000034)
- suppl-4192-82/art-1/par-1/item-5: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- suppl-4192-82/art-1/par-1/item-5: 法人税法第二条第十二号の二 → 法人税法 第二条第一項第十二号の二 (Article 2, paragraph (1), item (xii-2)), art-2/par-1/item-12-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-2 (e-Gov law ID 340AC0000000034)
- suppl-4192-82/art-1/par-1/item-5: 附則第五条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4192-82/art-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-5
- suppl-4192-82/art-1/par-1/item-5: 第六条 → 所得税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-4192-82/art-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-6
- suppl-4192-82/art-1/par-1/item-5: 第七条第四項 → 所得税法施行令 附則第七条第四項 (Supplementary Provisions, Article 7, paragraph (4)), suppl-4192-82/art-7/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-7/par-4
- suppl-4192-82/art-1/par-1/item-5: 第十一条第一項から第三項まで → 所得税法施行令 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4192-82/art-11/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-1
- suppl-4192-82/art-1/par-1/item-5: 第十一条第一項から第三項まで → 所得税法施行令 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4192-82/art-11/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-2
- suppl-4192-82/art-1/par-1/item-5: 第十一条第一項から第三項まで → 所得税法施行令 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4192-82/art-11/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-3
- suppl-4192-82/art-1/par-1/item-5: 第五項 → 所得税法施行令 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-4192-82/art-11/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-5
- suppl-4192-82/art-1/par-1/item-5: 第六項 → 所得税法施行令 附則第十一条第六項 (Supplementary Provisions, Article 11, paragraph (6)), suppl-4192-82/art-11/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-6
- suppl-4192-82/art-1/par-1/item-5: 第八項から第十一項まで → 所得税法施行令 附則第十一条第十項 (Supplementary Provisions, Article 11, paragraph (10)), suppl-4192-82/art-11/par-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-10
- suppl-4192-82/art-1/par-1/item-5: 第八項から第十一項まで → 所得税法施行令 附則第十一条第十一項 (Supplementary Provisions, Article 11, paragraph (11)), suppl-4192-82/art-11/par-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-11
- suppl-4192-82/art-1/par-1/item-5: 第八項から第十一項まで → 所得税法施行令 附則第十一条第八項 (Supplementary Provisions, Article 11, paragraph (8)), suppl-4192-82/art-11/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-8
- suppl-4192-82/art-1/par-1/item-5: 第八項から第十一項まで → 所得税法施行令 附則第十一条第九項 (Supplementary Provisions, Article 11, paragraph (9)), suppl-4192-82/art-11/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-11/par-9
- suppl-4192-82/art-1/par-1/item-5: 第十五条 → 所得税法施行令 附則第十五条 (Supplementary Provisions, Article 15), suppl-4192-82/art-15 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-15
- suppl-4192-82/art-1/par-1/item-5: 第十七条 → 所得税法施行令 附則第十七条 (Supplementary Provisions, Article 17), suppl-4192-82/art-17 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-17
- suppl-4192-82/art-1/par-1/item-5: 第十八条第一項 → 所得税法施行令 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-4192-82/art-18/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-18/par-1
- suppl-4192-82/art-1/par-1/item-5: 第二十二条 → 所得税法施行令 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4192-82/art-22 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-22
- suppl-4192-82/art-1/par-1/item-5: 第二十三条第二項 → 所得税法施行令 附則第二十三条第二項 (Supplementary Provisions, Article 23, paragraph (2)), suppl-4192-82/art-23/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-23/par-2
- suppl-4192-82/art-1/par-1/item-5: 第四項 → 所得税法施行令 附則第二十三条第四項 (Supplementary Provisions, Article 23, paragraph (4)), suppl-4192-82/art-23/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-23/par-4
- suppl-4192-82/art-1/par-1/item-6: 附則第二条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4192-82/art-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-2
- suppl-4192-82/art-1/par-1/item-6: 第七条第一項 → 所得税法施行令 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4192-82/art-7/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-7/par-1
- suppl-4192-82/art-1/par-1/item-6: 第二十条第二項 → 所得税法施行令 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-4192-82/art-20/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-20/par-2
- suppl-4192-82/art-1/par-1/item-7: 附則第四条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4192-82/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-4
- suppl-4192-82/art-1/par-1/item-8: 附則第二十四条第二項 → 所得税法施行令 附則第二十四条第二項 (Supplementary Provisions, Article 24, paragraph (2)), suppl-4192-82/art-24/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-24/par-2
- suppl-4192-82/art-2/par-1: 第四条第一号 → 所得税法施行令 第四条第一項第一号 (Article 4, paragraph (1), item (i)), art-4/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-4/par-1/item-1
- suppl-4192-82/art-2/par-1: 附則第一条第六号 → 所得税法施行令 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4192-82/art-1/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-6
- suppl-4192-82/art-3/par-2: 新令第七条第一項第二号 → 所得税法施行令 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-7/par-1/item-2
- suppl-4192-82/art-4/par-1: 新令第三十七条第二項 → 所得税法施行令 第三十七条第二項 (Article 37, paragraph (2)), art-37/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-37/par-2
- suppl-4192-82/art-4/par-1: 所得税法等の一部を改正する法律（平成十九年法律第六号。以下「改正法」という。）第一条 → e-Gov law 419AC0000000006, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4192-82/art-4/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-4192-82/art-4/par-1: 附則第一条第七号 → 所得税法施行令 附則第一条第一項第七号 (Supplementary Provisions, Article 1, paragraph (1), item (vii)), suppl-4192-82/art-1/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-7
- suppl-4192-82/art-4/par-1: 同項第三号 → 所得税法 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-10/par-1/item-3 (e-Gov law ID 340AC0000000033)
- suppl-4192-82/art-5/par-1: 新令第五十二条 → 所得税法施行令 第五十二条 (Article 52), art-52 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-52
- suppl-4192-82/art-5/par-1: 附則第一条第五号 → 所得税法施行令 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4192-82/art-1/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-5
- suppl-4192-82/art-6/par-1: 新令第五十九条第一項 → 所得税法施行令 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-59/par-2
- suppl-4192-82/art-6/par-2: 新令第五十九条第二項 → 所得税法施行令 第五十九条第三項 (Article 59, paragraph (3)), art-59/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-59/par-3
- suppl-4192-82/art-7/par-1: 新令第六十一条第一項第三号 → 所得税法施行令 第六十一条第一項第三号 (Article 61, paragraph (1), item (iii)), art-61/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-1/item-3
- suppl-4192-82/art-7/par-1: 附則第一条第六号 → 所得税法施行令 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4192-82/art-1/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-6
- suppl-4192-82/art-7/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-4192-82/art-7/par-2: 第七号 → 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-4192-82/art-7/par-3: 新令第六十一条第二項第二号から第四号まで → 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-4192-82/art-7/par-3: 新令第六十一条第二項第二号から第四号まで → 所得税法施行令 第六十一条第二項第四号 (Article 61, paragraph (2), item (iv)), art-61/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-2/item-4
- suppl-4192-82/art-7/par-3: 新令第六十一条第二項第二号から第四号まで → 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-4192-82/art-7/par-4: 新令第六十一条第四項 → 所得税法施行令 第六十一条第六項 (Article 61, paragraph (6)), art-61/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-6
- suppl-4192-82/art-7/par-4: 第五項 → 所得税法施行令 第六十一条第七項 (Article 61, paragraph (7)), art-61/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-7
- suppl-4192-82/art-8/par-1: 新令第八十五条第一項 → 所得税法施行令 第八十五条第一項 (Article 85, paragraph (1)), art-85/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-85/par-1
- suppl-4192-82/art-9/par-1: 建設労働者の雇用の改善等に関する法律（昭和五十一年法律第三十三号）第九条第一項第一号 → e-Gov law 351AC0000000033, 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — not held in this collection
- suppl-4192-82/art-9/par-1: 第三号 → e-Gov law 351AC0000000033, 第九条第一項第三号 (Article 9, paragraph (1), item (iii)), art-9/par-1/item-3 — not held in this collection
- suppl-4192-82/art-10/par-1: 新令第九十九条第一項第二号 → 所得税法施行令 第九十九条第一項第二号 (Article 99, paragraph (1), item (ii)), art-99/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99/par-1/item-2
- suppl-4192-82/art-10/par-2: この項 → 所得税法施行令 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4192-82/art-10/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-10/par-2
- suppl-4192-82/art-10/par-2: 新令第百条第一項 → 所得税法施行令 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-100/par-1
- suppl-4192-82/art-10/par-2: 新令第九十九条第一項第二号 → 所得税法施行令 第九十九条第一項第二号 (Article 99, paragraph (1), item (ii)), art-99/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99/par-1/item-2
- suppl-4192-82/art-10/par-2: 新令第九十九条第一項第一号 → 所得税法施行令 第九十九条第一項第一号 (Article 99, paragraph (1), item (i)), art-99/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99/par-1/item-1
- suppl-4192-82/art-10/par-2: 同条 → 所得税法施行令 第九十九条 (Article 99), art-99 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99
- suppl-4192-82/art-11/par-1: 新令第百五条第二項 → 所得税法施行令 第百五条第二項 (Article 105, paragraph (2)), art-105/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-105/par-2
- suppl-4192-82/art-11/par-3: 新令第百十条第二項 → 所得税法施行令 第百十条第二項 (Article 110, paragraph (2)), art-110/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-110/par-2
- suppl-4192-82/art-11/par-4: 新令第百十二条第一項 → 所得税法施行令 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-1
- suppl-4192-82/art-11/par-5: 新令第百十二条第一項 → 所得税法施行令 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-1
- suppl-4192-82/art-11/par-6: 新令第百十二条第二項 → 所得税法施行令 第百十二条第二項 (Article 112, paragraph (2)), art-112/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-2
- suppl-4192-82/art-11/par-7: 新令第百十三条第一項から第三項まで → 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-4192-82/art-11/par-7: 新令第百十三条第一項から第三項まで → 所得税法施行令 第百十三条第二項 (Article 113, paragraph (2)), art-113/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-2
- suppl-4192-82/art-11/par-7: 新令第百十三条第一項から第三項まで → 所得税法施行令 第百十三条第三項 (Article 113, paragraph (3)), art-113/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-3
- suppl-4192-82/art-11/par-8: 新令第百十三条第一項 → 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-4192-82/art-11/par-8: 第二項 → 所得税法施行令 第百十三条第二項 (Article 113, paragraph (2)), art-113/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-2
- suppl-4192-82/art-11/par-9: 新令第百十三条第五項から第八項まで → 所得税法施行令 第百十三条第五項 (Article 113, paragraph (5)), art-113/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-5
- suppl-4192-82/art-11/par-9: 新令第百十三条第五項から第八項まで → 所得税法施行令 第百十三条第六項 (Article 113, paragraph (6)), art-113/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-6
- suppl-4192-82/art-11/par-9: 新令第百十三条第五項から第八項まで → 所得税法施行令 第百十三条第七項 (Article 113, paragraph (7)), art-113/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-7
- suppl-4192-82/art-11/par-9: 新令第百十三条第五項から第八項まで → 所得税法施行令 第百十三条第八項 (Article 113, paragraph (8)), art-113/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-8
- suppl-4192-82/art-11/par-10: 新令第百十四条第四項 → 所得税法施行令 第百十四条第七項 (Article 114, paragraph (7)), art-114/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-114/par-7
- suppl-4192-82/art-11/par-11: 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-4192-82/art-12/par-1: 新令第百二十一条の二 → 所得税法施行令 第百二十一条の二 (Article 121-2), art-121-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-121-2
- suppl-4192-82/art-12/par-1: 第百三十四条第二項 → 所得税法施行令 第百三十四条第二項 (Article 134, paragraph (2)), art-134/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-2
- suppl-4192-82/art-12/par-1: 第三項 → 所得税法施行令 第百三十四条第三項 (Article 134, paragraph (3)), art-134/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-3
- suppl-4192-82/art-12/par-1: 新令第百二十条の二第一項第六号 → 所得税法施行令 第百二十条の二第一項第六号 (Article 120-2, paragraph (1), item (vi)), art-120-2/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-1/item-6
- suppl-4192-82/art-12/par-1: 同条第二項第五号 → 所得税法施行令 第百二十条の二第二項第五号 (Article 120-2, paragraph (2), item (v)), art-120-2/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-120-2/par-2/item-5
- suppl-4192-82/art-12/par-2: 新令第百二十一条の二 → 所得税法施行令 第百二十一条の二 (Article 121-2), art-121-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-121-2
- suppl-4192-82/art-12/par-2: 第百三十四条第二項 → 所得税法施行令 第百三十四条第二項 (Article 134, paragraph (2)), art-134/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-2
- suppl-4192-82/art-12/par-2: 第三項 → 所得税法施行令 第百三十四条第三項 (Article 134, paragraph (3)), art-134/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-134/par-3
- suppl-4192-82/art-12/par-3: 新令第百二十五条 → 所得税法施行令 第百二十五条 (Article 125), art-125 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-125
- suppl-4192-82/art-12/par-3: 新令第百二十四条第二項 → 所得税法施行令 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-124/par-2
- suppl-4192-82/art-12/par-3: 同条第一項 → 所得税法施行令 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-124/par-1
- suppl-4192-82/art-12/par-4: 同法第十二条 → e-Gov law 419AC0000000006, 第十二条 (Article 12), art-12 — not held in this collection
- suppl-4192-82/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-4192-82/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-4192-82/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-4192-82/art-16/par-1: 新令第二百十条 → 所得税法施行令 第二百十条 (Article 210), art-210 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-210
- suppl-4192-82/art-16/par-1: 新法第七十六条第一項 → 所得税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/income-tax-act/art-76/par-1 (e-Gov law ID 340AC0000000033)
- suppl-4192-82/art-18/par-1: 新令第二百九十一条第一項 → 所得税法施行令 第二百九十一条第一項 (Article 291, paragraph (1)), art-291/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-291/par-1
- suppl-4192-82/art-18/par-1: 附則第一条第六号 → 所得税法施行令 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4192-82/art-1/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-6
- suppl-4192-82/art-19/par-1: 新令第三百十九条の二 → 所得税法施行令 第三百十九条の二 (Article 319-2), art-319-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-2
- suppl-4192-82/art-19/par-1: 新令第三百十九条の四 → 所得税法施行令 第三百十九条の四 (Article 319-4), art-319-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-4
- suppl-4192-82/art-19/par-1: 第三百十九条の十一 → 所得税法施行令 第三百十九条の十 (Article 319-10), art-319-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-10
- suppl-4192-82/art-19/par-1: 新法第百九十八条第二項 → 所得税法 第百九十八条第二項 (Article 198, paragraph (2)), art-198/par-2 — https://japanlaw.org/en/income-tax-act/art-198/par-2 (e-Gov law ID 340AC0000000033)
- suppl-4192-82/art-19/par-1: 第二百三条第四項 → 所得税法 第二百三条第四項 (Article 203, paragraph (4)), art-203/par-4 — https://japanlaw.org/en/income-tax-act/art-203/par-4 (e-Gov law ID 340AC0000000033)
- suppl-4192-82/art-19/par-1: 新令第三百十九条の二第一項 → 所得税法施行令 第三百十九条の二第一項 (Article 319-2, paragraph (1)), art-319-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-319-2/par-1
- suppl-4192-82/art-20/par-1: 新令第三百二十条第一項 → 所得税法施行令 第三百二十条第一項 (Article 320, paragraph (1)), art-320/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-320/par-1
- suppl-4192-82/art-20/par-1: 新法第二百四条第一項第一号 → 所得税法 第二百四条第一項第一号 (Article 204, paragraph (1), item (i)), art-204/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-1 (e-Gov law ID 340AC0000000033)
- suppl-4192-82/art-20/par-2: 新令第三百二十条第一項 → 所得税法施行令 第三百二十条第一項 (Article 320, paragraph (1)), art-320/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-320/par-1
- suppl-4192-82/art-20/par-2: 第二項 → 所得税法施行令 第三百二十条第二項 (Article 320, paragraph (2)), art-320/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-320/par-2
- suppl-4192-82/art-20/par-2: 附則第一条第六号 → 所得税法施行令 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4192-82/art-1/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-6
- suppl-4192-82/art-20/par-2: 新法第二百四条第一項第一号 → 所得税法 第二百四条第一項第一号 (Article 204, paragraph (1), item (i)), art-204/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-1 (e-Gov law ID 340AC0000000033)
- suppl-4192-82/art-20/par-2: 第二号 → 所得税法 第二百四条第一項第二号 (Article 204, paragraph (1), item (ii)), art-204/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-2 (e-Gov law ID 340AC0000000033)
- suppl-4192-82/art-21/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-4192-82/art-21/par-1: 第三項 → 所得税法施行令 第三百二十六条第三項 (Article 326, paragraph (3)), art-326/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-326/par-3
- suppl-4192-82/art-21/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-4192-82/art-22/par-1: 新令第三百三十六条第二項第七号 → 所得税法施行令 第三百三十六条第二項第七号 (Article 336, paragraph (2), item (vii)), art-336/par-2/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-336/par-2/item-7
- suppl-4192-82/art-22/par-2: 新令第三百三十八条第三項 → 所得税法施行令 第三百三十八条第三項 (Article 338, paragraph (3)), art-338/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-338/par-3
- suppl-4192-82/art-23/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-4192-82/art-23/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-4192-82/art-23/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-4192-82/art-23/par-1: この条 → 所得税法施行令 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4192-82/art-23 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-23
- suppl-4192-82/art-23/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-4192-82/art-23/par-2: 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-4192-82/art-23/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-4192-82/art-23/par-3: 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-4192-82/art-23/par-4: 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-4192-82/art-23/par-4: 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-4192-82/art-24/par-1: 新令第三百五十一条第一項第二号 → 所得税法施行令 第三百五十一条第一項第二号 (Article 351, paragraph (1), item (ii)), art-351/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-1/item-2
- suppl-4192-82/art-24/par-2: 同法第十二条 → e-Gov law 419AC0000000006, 第十二条 (Article 12), art-12 — not held in this collection
- suppl-4192-82/art-24/par-3: 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-4192-82/art-24/par-3: 同項第二号 → 所得税法施行令 第三百五十一条第二項第二号 (Article 351, paragraph (2), item (ii)), art-351/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-351/par-2/item-2

## Cited by

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

- 所得税法施行令 附則第三条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-363/art-3/par-1
- 所得税法施行令 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-1
- 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-4192-82/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-4192-82/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-4192-82/art-1/par-1/item-4
- 所得税法施行令 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-5
- 所得税法施行令 附則第一条第一項第六号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-6
- 所得税法施行令 附則第一条第一項第七号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-7
- 所得税法施行令 附則第一条第一項第八号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-8
- 所得税法施行令 附則第二条第一項（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-4192-82/art-2/par-1
- 所得税法施行令 附則第四条第一項（有価証券の記録等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-4/par-1
- 所得税法施行令 附則第五条第一項（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-5/par-1
- 所得税法施行令 附則第七条第一項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-7/par-1
- 所得税法施行令 附則第十条第二項（たな卸資産の評価の方法に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-10/par-2
- 所得税法施行令 附則第十八条第一項（恒久的施設を有しない非居住者の課税所得に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-18/par-1
- 所得税法施行令 附則第二十条第二項（報酬、料金等に係る源泉徴収に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-20/par-2
- 所得税法施行令 附則第二十三条第一項（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-4192-82/art-23/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 — 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-20261106T173921-098, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-100, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-103, 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-20261106T173921-111, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-112, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-113, 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-20261106T173921-119, 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 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-121, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-122, 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-20261106T173921-122, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-123, 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-20261106T173921-123, 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