# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十八条 (Supplementary Provisions, Article 18) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-18. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十八条 (Supplementary Provisions, Article 18)（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） — address `suppl-4192-82/art-18` - 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-18 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十八条（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 caption: machine translation, not official suppl-4192-82/art-18 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-18 **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。 suppl-4192-82/art-18/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-18/par-1 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)". machine translation, not official **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。 suppl-4192-82/art-18/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-18/par-2 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. machine translation, not official --- ## Cites - 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第一号（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五号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-107, 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 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06