# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-6. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第六条 (Supplementary Provisions, Article 6)（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） — address `suppl-4192-82/art-6` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-6 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六条（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. caption: machine translation, not official suppl-4192-82/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-6 **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。 suppl-4192-82/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-6/par-1 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. machine translation, not official **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。 suppl-4192-82/art-6/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-6/par-2 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. machine translation, not official **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。 suppl-4192-82/art-6/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4192-82/art-6/par-3 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. machine translation, not official --- ## Cites - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第五号（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-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 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06