# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第一条 (Supplementary Provisions, Article 1)

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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-4192-82/art-1`
- 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/art-1
- 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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### 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>

---

## Cites
- suppl-4192-82/art-1/par-1/item-1: 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-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

## Cited by

7 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

---

## 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
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06