# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155. 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: 附　則 (Supplementary Provisions) — address `suppl-4202-155` - 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-4202-155 - 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. --- ## 附　則 平成二〇年四月三〇日政令第一五五号 suppl-4202-155 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4202-155/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-1 **第一項** この政令は、公布の日から施行する。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。 suppl-4202-155/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-1/par-1 This Cabinet Order comes into effect on the date of promulgation; provided, however, that the provisions listed in the following items come into effect on the date specified in each of those items: machine translation, not official **一** 第三十二条第一号の改正規定、第三十三条第四項第三号の改正規定、第三十七条第二項第一号の改正規定及び第四十二条第一項第一号イの改正規定並びに附則第四条及び第十五条の規定　平成二十年十月一日 suppl-4202-155/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-1/par-1/item-1 The provisions amending Article 32, item (i), the provisions amending Article 33, paragraph (4), item (iii), the provisions amending Article 37, paragraph (2), item (i) and the provisions amending Article 42, paragraph (1), item (i), (a), and the provisions of Articles 4 and 15 of the Supplementary Provisions: October 1, 2008; machine translation, not official **二** 第六条第九号ロの改正規定、第百三十三条の二第一項の改正規定、第百九十二条から第百九十四条までの改正規定、第三百三十五条第二項の改正規定及び第三百五十条の次に五条を加える改正規定並びに附則第三条及び第十二条の規定　平成二十一年一月一日 suppl-4202-155/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-1/par-1/item-2 The provisions amending Article 6, item (ix), (b), the provisions amending Article 133-2, paragraph (1), the provisions amending Articles 192 through 194, the provisions amending Article 335, paragraph (2) and the provisions adding five Articles after Article 350, and the provisions of Articles 3 and 12 of the Supplementary Provisions: January 1, 2009; machine translation, not official **三** 目次の改正規定、第一条第二項第四号の改正規定、第十一条の三第一項第一号の改正規定、第五十一条から第五十一条の五までの改正規定、第七十三条から第七十六条までの改正規定、第百六十七条の二（見出しを含む。）の改正規定、第二百十五条から第二百十七条の二までの改正規定、第二百六十二条第一項第七号の改正規定、第二百八十一条の二第一項第三号イの改正規定、第三百四条第二号の改正規定並びに第三百三十六条第五項及び第三百三十九条第七項の改正規定並びに附則第五条、第七条、第十条、第十三条及び第十六条から第十九条までの規定　一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）の施行の日（平成二十年十二月一日） suppl-4202-155/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-1/par-1/item-3 The provisions amending the table of contents, the provisions amending Article 1, paragraph (2), item (iv), the provisions amending Article 11-3, paragraph (1), item (i), the provisions amending Articles 51 through 51-5, the provisions amending Articles 73 through 76, the provisions amending Article 167-2 (including its heading), the provisions amending Articles 215 through 217-2, the provisions amending Article 262, paragraph (1), item (vii), the provisions amending Article 281-2, paragraph (1), item (iii), (a), the provisions amending Article 304, item (ii), and the provisions amending Article 336, paragraph (5) and Article 339, paragraph (7), and the provisions of Articles 5, 7, 10 and 13 and Articles 16 through 19 of the Supplementary Provisions: the date of enforcement of the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) (December 1, 2008). machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4202-155/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-2 **第一項** 別段の定めがあるものを除き、改正後の所得税法施行令（以下「新令」という。）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。 suppl-4202-155/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-2/par-1 Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as 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. machine translation, not official ### 第三条（減価償却資産の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Depreciable Assets caption: machine translation, not official suppl-4202-155/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-3 **第一項** 新令第六条第九号ロ（減価償却資産の範囲）の規定は、平成二十一年分以後の所得税について適用し、平成二十年分以前の所得税については、なお従前の例による。 suppl-4202-155/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-3/par-1 The provisions of Article 6, item (ix), (b) (Scope of Depreciable Assets) of the New Order apply to income tax for 2009 and subsequent years, and the provisions then in force continue to govern income tax for 2008 and earlier years. machine translation, not official ### 第四条（利子所得等について非課税とされる預貯金等の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Deposits and Similar Savings Treated as Nontaxable for Interest Income, etc. caption: machine translation, not official suppl-4202-155/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-4 **第一項** 新令第三十三条第四項第三号（利子所得等について非課税とされる預貯金等の範囲）及び第三十七条第二項第一号（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（平成二十年法律第二十三号。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）に規定する個人が平成二十年十月一日以後に支払を受けるべき同項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。 suppl-4202-155/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-4/par-1 The provisions of Article 33, paragraph (4), item (iii) (Scope of Deposits and Savings, etc. Exempt from Taxation on Interest Income, etc.) and Article 37, paragraph (2), item (i) (Records, etc. of Securities) of the New Order apply to interest on Securities 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 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. 23 of 2008; hereinafter referred to as the "Amending Act") (the Income Tax Act after that amendment is hereinafter referred to as the "New Act") that an individual prescribed in that paragraph is to receive payment of on or after October 1, 2008, and the provisions then in force continue to govern interest on Securities 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 prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act") that an individual prescribed in that paragraph is to receive payment of before that date. machine translation, not official ### 第五条（非課税外国法人に関する経過措置） — Transitional Measures Concerning Nontaxable Foreign Corporations caption: machine translation, not official suppl-4202-155/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-5 **第一項** 改正法附則第二条（非課税外国法人に関する経過措置）の規定によりなおその効力を有するものとされる旧法第十一条（公共法人等及び公益信託等に係る非課税）の規定の適用については、改正前の所得税法施行令（以下「旧令」という。）第五十一条から第五十一条の三まで（公社債等の利子等のうち公共法人等が引き続き有していた期間の金額等）の規定は、なおその効力を有する。 suppl-4202-155/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-5/par-1 With regard to the application of Article 11 (Nontaxability of Public Corporations and Charitable Trusts) of the Former Act, which remains in force pursuant to the provisions of Article 2 (Transitional Measures Concerning Nontaxable Foreign Corporations) of the Supplementary Provisions of the Amending Act, the provisions of Articles 51 through 51-3 (Amounts, etc. of Interest, etc. on public and corporate bonds, etc. for the Period for Which a Public Corporation, etc. Continued to Hold Them) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") remain in force. machine translation, not official ### 第六条（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等に関する経過措置） — Transitional Measures Concerning the Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc. caption: machine translation, not official suppl-4202-155/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-6 **第一項** 新令第六十一条第一項第十号（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、この政令の施行の日（以下「施行日」という。）以後に生ずる同号に掲げる事由による取得について適用する。 suppl-4202-155/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-6/par-1 The provisions of Article 61, paragraph (1), item (x) (Method of Calculating the Amount of Stated Capital, etc. or Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held) of the New Order apply to acquisition due to an event listed in that item that arises on or after the day on which this Cabinet Order comes into effect (hereinafter referred to as the "Effective Date"). machine translation, not official ### 第七条（特定退職金共済団体の要件及び承認に関する経過措置） — Transitional Measures regarding Requirements for and Approval of Specified Retirement Allowance Mutual Aid Organizations caption: machine translation, not official suppl-4202-155/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-7 **第一項** 新令第七十三条第一項（特定退職金共済団体の要件）の規定は、附則第一条第三号（施行期日）に定める日以後に同項の承認（新令第七十四条第五項（特定退職金共済団体の承認）の変更の承認を含む。）を受ける場合について適用する。 suppl-4202-155/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-7/par-1 The provisions of Article 73, paragraph (1) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the New Order apply to cases where the approval under that paragraph (including the approval of a change under Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order) is received on or after the date specified in Article 1, item (iii) (Effective Date) of the Supplementary Provisions. machine translation, not official **第二項** 新令第七十四条第一項の規定は、同項の法人が附則第一条第三号に定める日以後に同項の申請書を提出する場合について適用し、旧令第七十四条第一項（特定退職金共済団体の承認）の法人が同日前に同項の申請書を提出した場合については、なお従前の例による。 suppl-4202-155/art-7/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-7/par-2 The provisions of Article 74, paragraph (1) of the New Order apply to cases where a corporation referred to in that paragraph submits the written application under that paragraph on or after the date specified in Article 1, item (iii) of the Supplementary Provisions, and the provisions then in force continue to govern cases where a corporation referred to in Article 74, paragraph (1) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the Former Order submitted the written application under that paragraph before that date. machine translation, not official ### 第八条（株式その他の資産の一部のみを分割法人の株主等に交付する場合等の取扱いに関する経過措置） — Transitional Measures Concerning the Treatment of Cases Where Only Part of Shares or Other Assets Is Delivered to Shareholders, Members, or Other Investors of the Splitting Corporation, etc. caption: machine translation, not official suppl-4202-155/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-8 **第一項** 施行日前に行われた旧令第八十三条第三項（株式その他の資産の一部のみを分割法人の株主等に交付する場合等の取扱い）に規定する分割型分割に係る同項に規定する金銭については、なお従前の例による。 suppl-4202-155/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-8/par-1 The provisions then in force continue to govern the money prescribed in Article 83, paragraph (3) (Treatment in Cases Where Only a Part of Shares or Other Assets Is Delivered to Shareholders, Members, or Other Investors of the Splitting Corporation, etc.) of the Former Order pertaining to a company split by split-off prescribed in that paragraph that was carried out before the Effective Date. machine translation, not official ### 第九条（合併等により交付する株式に一に満たない端数がある場合の所得計算に関する経過措置） — Transitional Measures regarding Calculation of Income Where There Is a Fraction of Less Than One Share in Shares Delivered Through a Merger, etc. caption: machine translation, not official suppl-4202-155/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-9 **第一項** 新令第八十三条の二（合併等により交付する株式に一に満たない端数がある場合の所得計算）の規定は、施行日以後に行われる合併、分割型分割（同条第四項第三号に規定する分割型分割をいう。）又は株式交換について適用する。 suppl-4202-155/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-9/par-1 The provisions of Article 83-2 (Calculation of Income Where There Is a Fraction of Less Than One Share in Shares Delivered Through a Merger, etc.) of the New Order apply to a merger, company split by split-off (meaning the company split by split-off prescribed in paragraph (4), item (iii) of that Article) or share exchange carried out on or after the Effective Date. machine translation, not official ### 第十条（特定の損失等に充てるための負担金の必要経費算入に関する経過措置） — Transitional Measures regarding Inclusion in Necessary Expenses of Contributions to Cover Specified Losses, etc. caption: machine translation, not official suppl-4202-155/art-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-10 **第一項** 新令第百六十七条の二（特定の損失等に充てるための負担金の必要経費算入）の規定は、個人が附則第一条第三号（施行期日）に定める日以後に支出する新令第百六十七条の二に規定する負担金について適用し、個人が同日前に支出した旧令第百六十七条の二（特定の損失等に充てるための負担金の必要経費算入）に規定する負担金については、なお従前の例による。 suppl-4202-155/art-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-10/par-1 The provisions of Article 167-2 (Inclusion in Necessary Expenses of Contributions to Cover Specified Losses, etc.) of the New Order apply to contributions prescribed in Article 167-2 of the New Order that an individual pays on or after the date specified in Article 1, item (iii) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern contributions prescribed in Article 167-2 (Inclusion in Necessary Expenses of Contributions to Cover Specified Losses, etc.) of the Former Order that an individual paid before that date. machine translation, not official ### 第十一条（株式交換による取得株式の取得価額の計算等に関する経過措置） — Transitional Measures regarding Calculation of Acquisition Price of Shares Acquired Through Share Exchange, etc. caption: machine translation, not official suppl-4202-155/art-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-11 **第一項** 新令第百六十七条の七第五項第四号及び第五号（株式交換等による取得株式等の取得価額の計算等）の規定は、個人が施行日以後に行われる新法第五十七条の四第三項第三号（株式交換等に係る譲渡所得等の特例）に定める取得決議により交付を受ける新令第百六十七条の七第五項第四号又は第五号に掲げる有価証券について適用し、個人が施行日前に行われた旧法第五十七条の四第三項第三号（株式交換等に係る譲渡所得等の特例）に定める取得決議により交付を受けた旧令第百六十七条の七第五項第四号又は第五号（株式交換等による取得株式等の取得価額の計算等）に掲げる有価証券については、なお従前の例による。 suppl-4202-155/art-11/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-11/par-1 The provisions of Article 167-7, paragraph (5), items (iv) and (v) (Calculation, etc. of Acquisition Price of Shares, etc. Acquired Through Share Exchange, etc.) of the New Order apply to Securities listed in Article 167-7, paragraph (5), item (iv) or (v) of the New Order that an individual receives pursuant to a resolution to acquire prescribed in Article 57-4, paragraph (3), item (iii) (Special Provisions on Capital Gains Due to Share Exchange) of the New Act that is made on or after the Effective Date, and the provisions then in force continue to govern Securities listed in Article 167-7, paragraph (5), item (iv) or (v) (Calculation, etc. of Acquisition Price of Shares, etc. Acquired Through Share Exchange, etc.) of the Former Order that an individual received pursuant to a resolution to acquire prescribed in Article 57-4, paragraph (3), item (iii) (Special Provisions on Capital Gains Due to Share Exchange) of the Former Act that was made before the Effective Date. machine translation, not official ### 第十二条（工事の請負等に関する経過措置） — Transitional Measures Concerning Contracts for Construction Work, etc. caption: machine translation, not official suppl-4202-155/art-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-12 **第一項** 新令第百九十二条（工事の請負）の規定は、個人が平成二十一年一月一日以後に着手する同条第一項に規定する工事（改正法附則第四条第二項（工事の請負に係る収入及び費用の帰属時期に関する経過措置）に規定する経過措置工事（以下この項において「経過措置工事」という。）を除く。）について適用し、個人が同日前に着手した旧令第百九十二条第一項（工事の請負）に規定する工事（経過措置工事を含む。）については、なお従前の例による。 suppl-4202-155/art-12/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-12/par-1 The provisions of Article 192 (Contracts for Construction Work) of the New Order apply to construction work prescribed in paragraph (1) of that Article that an individual commences on or after January 1, 2009 (excluding construction work under the transitional measures prescribed in Article 4, paragraph (2) (Transitional Measures regarding Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed) of the Supplementary Provisions of the Amending Act (hereinafter in this paragraph referred to as "construction work under the transitional measures")), and the provisions then in force continue to govern construction work prescribed in Article 192, paragraph (1) (Contracts for Construction Work) of the Former Order that an individual commenced before that date (including construction work under the transitional measures). machine translation, not official **第二項** 改正法附則第四条第二項に規定する政令で定める工事は、新法第六十六条第一項（工事の請負に係る収入及び費用の帰属時期）に規定する工事であって、平成二十一年十二月三十一日（年の中途において死亡した場合には、その死亡の時）において、その着手の日から六月を経過していないもの（その請負の対価の額が確定していないものを含む。）又はその新令第百九十二条第三項に規定する進行割合が百分の二十に満たないものとする。 suppl-4202-155/art-12/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-12/par-2 The construction work specified by Cabinet Order as prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act is construction work prescribed in Article 66, paragraph (1) (Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed) of the New Act for which, on December 31, 2009 (if the individual dies in the middle of the year, at the time of the death), six months have not elapsed from the date of its commencement (including construction work for which the amount of consideration for the contract has not been determined), or for which the progress ratio prescribed in Article 192, paragraph (3) of the New Order is less than 20 percent. machine translation, not official **第三項** 新令第百九十三条（工事進行基準の方法による未収入金）及び第百九十四条第一項（死亡の場合の工事の請負に係る収入及び費用の帰属時期）の規定は、平成二十一年分以後の所得税について適用し、平成二十年分以前の所得税については、なお従前の例による。 suppl-4202-155/art-12/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-12/par-3 The provisions of Article 193 (Uncollected Amounts Under the Construction Progress Criteria Method) and Article 194, paragraph (1) (Periods to Which Revenue and Expenses Associated with Contracts for Construction Work Are Attributed in Case of Death) of the New Order apply to income tax for 2009 and subsequent years, and the provisions then in force continue to govern income tax for 2008 and earlier years. machine translation, not official ### 第十三条（寄附金控除の対象となる公益の増進に著しく寄与する法人に対する寄附金等に関する経過措置） — Transitional Measures regarding Donations to Corporations That Contribute Significantly to the Promotion of the Public Interest and Are Eligible for the Donation Deduction, etc. caption: machine translation, not official suppl-4202-155/art-13 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-13 **第一項** 新令第二百十七条第三号（公益の増進に著しく寄与する法人の範囲）の規定は、個人が附則第一条第三号（施行期日）に定める日以後に支出する新法第七十八条第一項（寄附金控除）に規定する特定寄附金について適用する。 suppl-4202-155/art-13/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-13/par-1 The provisions of Article 217, item (iii) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the New Act that an individual makes on or after the date specified in Article 1, item (iii) (Effective Date) of the Supplementary Provisions. machine translation, not official **第二項** 個人が、旧民法法人（一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号。以下この項において「整備法」という。）第三十八条（民法の一部改正）の規定による改正前の民法（明治二十九年法律第八十九号）第三十四条（公益法人の設立）の規定により設立された法人をいう。）に対して、当該旧民法法人の移行登記日（整備法第百六条第一項（移行の登記）（整備法第百二十一条第一項（認定に関する規定の準用）において読み替えて準用する場合を含む。）の登記をする日をいう。）の前日までに寄附をした場合のその寄附に係る支出金については、旧令第二百十七条第一項第二号及び第三号（公益の増進に著しく寄与する法人の範囲）並びに同条第二項及び第三項の規定は、なおその効力を有する。この場合において、同条第一項第二号中「民法第三十四条（公益法人の設立）の規定により設立された法人（」とあるのは「一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号。以下この号において「整備法」という。）第三十八条（民法の一部改正）の規定による改正前の民法第三十四条（公益法人の設立）の規定により設立された法人であつて整備法第四十条第一項（社団法人及び財団法人の存続）の規定により一般社団法人又は一般財団法人として存続するもののうち、整備法第百六条第一項（移行の登記）（整備法第百二十一条第一項（認定に関する規定の準用）において読み替えて準用する場合を含む。）の登記をしていないもの（整備法第百三十一条第一項（認可の取消し）の規定により整備法第四十五条（通常の一般社団法人又は一般財団法人への移行）の認可を取り消されたものを除く。」と、同号ホ中「第五十三条第一項」とあるのは「第百六十七条第一項」と、同項第三号中「民法第八十四条の二（都道府県の執行機関による主務官庁の事務の処理）その他の法令の規定により当該」とあるのは「当該」とする。 suppl-4202-155/art-13/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-13/par-2 In the case where an individual has made a donation to a former Civil Code corporation (meaning a corporation established pursuant to the provisions of Article 34 (Establishment of Public Interest Corporations) of the Civil Code (Act No. 89 of 1896) prior to its amendment by the provisions of Article 38 (Partial Amendment of the Civil Code) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006; hereinafter in this paragraph referred to as the "Arrangement Act")) by the day before the transition registration date of that former Civil Code corporation (meaning the date of the registration under Article 106, paragraph (1) (Registration of Transition) of the Arrangement Act (including the case where it applies mutatis mutandis with replaced terms under Article 121, paragraph (1) (Mutatis Mutandis Application of Provisions on Authorization) of the Arrangement Act)), with regard to the money expended for that donation, the provisions of Article 217, paragraph (1), items (ii) and (iii) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the Former Order and paragraphs (2) and (3) of that Article remain in force. In this case, in Article 217, paragraph (1), item (ii) of the Former Order, the phrase "a corporation established pursuant to the provisions of Article 34 (Establishment of Public Interest Corporations) of the Civil Code (" is deemed to be replaced with "a corporation established pursuant to the provisions of Article 34 (Establishment of Public Interest Corporations) of the Civil Code prior to its amendment by the provisions of Article 38 (Partial Amendment of the Civil Code) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006; hereinafter in this item referred to as the "Arrangement Act"), which continues to exist as a general incorporated association or general incorporated foundation pursuant to the provisions of Article 40, paragraph (1) (Continuation of Incorporated Associations and Incorporated Foundations) of the Arrangement Act, and which, among such corporations, has not completed the registration under Article 106, paragraph (1) (Registration of Transition) of the Arrangement Act (including the case where it applies mutatis mutandis with replaced terms under Article 121, paragraph (1) (Mutatis Mutandis Application of Provisions on Authorization) of the Arrangement Act) (excluding one whose authorization under Article 45 (Transition to Ordinary General Incorporated Association or General Incorporated Foundation) of the Arrangement Act has been rescinded pursuant to Article 131, paragraph (1) (Rescission of Authorization) of the Arrangement Act", the phrase "Article 53, paragraph (1)" in sub-item (e) of that item is deemed to be replaced with "Article 167, paragraph (1)", and the phrase "pursuant to the provisions of Article 84-2 (Handling of Affairs of Competent Authorities by Executive Organs of Prefectures) of the Civil Code and other laws and regulations, the" in item (iii) of that paragraph is deemed to be replaced with "the". machine translation, not official ### 第十四条（非居住者の置く代理人等に関する経過措置） — Transitional Measures regarding Agents, etc. Appointed by Nonresidents caption: machine translation, not official suppl-4202-155/art-14 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-14 **第一項** 新令第二百九十条（非居住者の置く代理人等）の規定は、平成二十年四月一日以後の新法第百六十四条第一項各号及び第二項各号（非居住者に対する課税の方法）に掲げる国内源泉所得について適用し、同日前の旧法第百六十四条第一項各号及び第二項各号（非居住者に対する課税の方法）に掲げる国内源泉所得については、なお従前の例による。 suppl-4202-155/art-14/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-14/par-1 The provisions of Article 290 (Agents, etc. Appointed by Nonresidents) of the New Order apply to domestic source income on or after April 1, 2008 listed in each item of Article 164, paragraph (1) and each item of paragraph (2) (How Nonresidents Are Taxed) of the New Act, and the provisions then in force continue to govern domestic source income before that date listed in each item of Article 164, paragraph (1) and each item of paragraph (2) (How Nonresidents Are Taxed) of the Former Act. machine translation, not official **第二項** 平成二十年四月一日から施行日前までの間に生じた新法第百六十四条第一項第三号に掲げる国内源泉所得を有する非居住者が、旧令第二百九十条（非居住者の置く代理人等）の規定を適用したならば旧法第百六十四条第一項第三号に掲げる非居住者に該当することとなる場合（新令第二百九十条の規定により新法第百六十四条第一項第三号に掲げる非居住者に該当しないこととなる場合に限る。）には、当該非居住者の選択により、前項の規定にかかわらず、同年四月一日から施行日前までの間は、当該非居住者は新法第百六十四条第一項第三号に掲げる非居住者に該当するものとして、当該国内源泉所得について新法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）の規定により同条に規定する総合課税に係る所得税の課税標準及び所得税の額を計算することができる。この場合において、当該非居住者が当該国内源泉所得について同条の規定を適用するときは、当該国内源泉所得のすべてについて、同条の規定を適用しなければならない。 suppl-4202-155/art-14/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-14/par-2 In the case where a Nonresident who has domestic source income listed in Article 164, paragraph (1), item (iii) of the New Act that arose during the period from April 1, 2008 until before the Effective Date would, if the provisions of Article 290 (Agents, etc. Appointed by Nonresidents) of the Former Order were applied, fall under a Nonresident listed in Article 164, paragraph (1), item (iii) of the Former Act (limited to the case where the Nonresident does not fall under a Nonresident listed in Article 164, paragraph (1), item (iii) of the New Act pursuant to the provisions of Article 290 of the New Order), at the election of that Nonresident, notwithstanding the provisions of the preceding paragraph, the Nonresident may, for the period from April 1 of that year until before the Effective Date, treat the Nonresident as falling under a Nonresident listed in Article 164, paragraph (1), item (iii) of the New Act and calculate, with respect to that domestic source income, the tax base of income taxes imposed on aggregate income and the amount of income tax prescribed in Article 165 (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the New Act pursuant to the provisions of that Article. In this case, where that Nonresident applies the provisions of that Article to that domestic source income, the Nonresident must apply the provisions of that Article to all of that domestic source income. machine translation, not official ### 第十四条の二（公共法人等とみなされる法人の範囲） — Scope of Corporations Deemed to Be Public Corporations, etc. caption: machine translation, not official suppl-4202-155/art-14-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-14-2 **第一項** 改正法附則第八条第二項（公共法人等の範囲に関する経過措置）に規定する政令で定める法人は、その行う退職金共済事業につき附則第一条第三号（施行期日）に定める日前に旧令第七十三条第一項（特定退職金共済団体の要件）に規定する承認を受けた法人とする。 suppl-4202-155/art-14-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-14-2/par-1 The corporation specified by Cabinet Order as prescribed in Article 8, paragraph (2) (Transitional Measures regarding the Scope of Public Corporations, etc.) of the Supplementary Provisions of the Amending Act is a corporation that, with regard to the retirement allowance mutual aid business it conducts, received the approval prescribed in Article 73, paragraph (1) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the Former Order before the date specified in Article 1, item (iii) (Effective Date) of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-4202-155/art-1/par-1/item-1: 附則第四条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4202-155/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-4 - suppl-4202-155/art-1/par-1/item-2: 附則第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4202-155/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-3 - suppl-4202-155/art-1/par-1/item-2: 第十二条 → 所得税法施行令 附則第十二条 (Supplementary Provisions, Article 12), suppl-4202-155/art-12 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-12 - suppl-4202-155/art-1/par-1/item-3: 附則第五条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4202-155/art-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-5 - suppl-4202-155/art-1/par-1/item-3: 第七条 → 所得税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-4202-155/art-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-7 - suppl-4202-155/art-1/par-1/item-3: 第十条 → 所得税法施行令 附則第十条 (Supplementary Provisions, Article 10), suppl-4202-155/art-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-10 - suppl-4202-155/art-1/par-1/item-3: 第十三条 → 所得税法施行令 附則第十三条 (Supplementary Provisions, Article 13), suppl-4202-155/art-13 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-13 - suppl-4202-155/art-3/par-1: 新令第六条第九号 → 所得税法施行令 第六条第一項第九号 (Article 6, paragraph (1), item (ix)), art-6/par-1/item-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-6/par-1/item-9 - suppl-4202-155/art-4/par-1: 新令第三十三条第四項第三号 → 所得税法施行令 第三十三条第四項第三号 (Article 33, paragraph (4), item (iii)), art-33/par-4/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-33/par-4/item-3 - suppl-4202-155/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-4202-155/art-6/par-1: 新令第六十一条第一項第十号 → 所得税法施行令 第六十一条第一項第十一号 (Article 61, paragraph (1), item (xi)), art-61/par-1/item-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-1/item-11 - suppl-4202-155/art-7/par-1: 新令第七十三条第一項 → 所得税法施行令 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73/par-1 - suppl-4202-155/art-7/par-1: 附則第一条第三号 → 所得税法施行令 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4202-155/art-1/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-1/par-1/item-3 - suppl-4202-155/art-7/par-1: 新令第七十四条第五項 → 所得税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74/par-5 - suppl-4202-155/art-7/par-2: 新令第七十四条第一項 → 所得税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74/par-1 - suppl-4202-155/art-7/par-2: 附則第一条第三号 → 所得税法施行令 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4202-155/art-1/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-1/par-1/item-3 - suppl-4202-155/art-9/par-1: 新令第八十三条の二 → 所得税法施行令 第八十三条の二 (Article 83-2), art-83-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2 - suppl-4202-155/art-9/par-1: 同条第四項第三号 → 所得税法施行令 第八十三条の二第五項第三号 (Article 83-2, paragraph (5), item (iii)), art-83-2/par-5/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-83-2/par-5/item-3 - suppl-4202-155/art-10/par-1: 新令第百六十七条の二 → 所得税法施行令 第百六十七条の二 (Article 167-2), art-167-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-167-2 - suppl-4202-155/art-10/par-1: 附則第一条第三号 → 所得税法施行令 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4202-155/art-1/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-1/par-1/item-3 - suppl-4202-155/art-11/par-1: 新法第五十七条の四第三項第三号 → 所得税法 第五十七条の四第三項第三号 (Article 57-4, paragraph (3), item (iii)), art-57-4/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3/item-3 (e-Gov law ID 340AC0000000033) - suppl-4202-155/art-12/par-1: 新令第百九十二条 → 所得税法施行令 第百九十二条 (Article 192), art-192 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192 - suppl-4202-155/art-12/par-1: 同条第一項 → 所得税法施行令 第百九十二条第一項 (Article 192, paragraph (1)), art-192/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-1 - suppl-4202-155/art-12/par-1: この項 → 所得税法施行令 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-4202-155/art-12/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-12/par-1 - suppl-4202-155/art-12/par-2: 新法第六十六条第一項 → 所得税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/en/income-tax-act/art-66/par-1 (e-Gov law ID 340AC0000000033) - suppl-4202-155/art-12/par-2: 新令第百九十二条第三項 → 所得税法施行令 第百九十二条第三項 (Article 192, paragraph (3)), art-192/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-192/par-3 - suppl-4202-155/art-12/par-3: 新令第百九十三条 → 所得税法施行令 第百九十三条 (Article 193), art-193 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-193 - suppl-4202-155/art-12/par-3: 第百九十四条第一項 → 所得税法施行令 第百九十四条第一項 (Article 194, paragraph (1)), art-194/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-194/par-1 - suppl-4202-155/art-13/par-1: 新令第二百十七条第三号 → 所得税法施行令 第二百十七条第一項第三号 (Article 217, paragraph (1), item (iii)), art-217/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-217/par-1/item-3 - suppl-4202-155/art-13/par-1: 附則第一条第三号 → 所得税法施行令 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4202-155/art-1/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-1/par-1/item-3 - suppl-4202-155/art-13/par-1: 新法第七十八条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/income-tax-act/art-78/par-1 (e-Gov law ID 340AC0000000033) - suppl-4202-155/art-13/par-2: 一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号。以下この項において「整備法」という。）第三十八条 → e-Gov law 418AC0000000050, 第三十八条 (Article 38), art-38 — not held in this collection - suppl-4202-155/art-13/par-2: 整備法第百六条第一項 → e-Gov law 418AC0000000050, 第百六条第一項 (Article 106, paragraph (1)), art-106/par-1 — not held in this collection - suppl-4202-155/art-13/par-2: 整備法第百二十一条第一項 → e-Gov law 418AC0000000050, 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — not held in this collection - suppl-4202-155/art-13/par-2: 民法第三十四条 → 民法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/civil-code/art-34 (e-Gov law ID 129AC0000000089) - suppl-4202-155/art-13/par-2: 整備法第四十条第一項 → e-Gov law 418AC0000000050, 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — not held in this collection - suppl-4202-155/art-13/par-2: 整備法第百三十一条第一項 → e-Gov law 418AC0000000050, 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — not held in this collection - suppl-4202-155/art-13/par-2: 整備法第四十五条 → e-Gov law 418AC0000000050, 第四十五条 (Article 45), art-45 — not held in this collection - suppl-4202-155/art-14/par-1: 新令第二百九十条 → 所得税法施行令 第二百九十条 (Article 290), art-290 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-290 - suppl-4202-155/art-14/par-1: 新法第百六十四条第一項 → 所得税法 第百六十四条第一項 (Article 164, paragraph (1)), art-164/par-1 — https://japanlaw.org/en/income-tax-act/art-164/par-1 (e-Gov law ID 340AC0000000033) - suppl-4202-155/art-14/par-1: 第二項 → 所得税法 第百六十四条第二項 (Article 164, paragraph (2)), art-164/par-2 — https://japanlaw.org/en/income-tax-act/art-164/par-2 (e-Gov law ID 340AC0000000033) - suppl-4202-155/art-14/par-2: 新令第二百九十条 → 所得税法施行令 第二百九十条 (Article 290), art-290 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-290 - suppl-4202-155/art-14/par-2: 前項 → 所得税法施行令 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4202-155/art-14/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-14/par-1 - suppl-4202-155/art-14/par-2: 新法第百六十五条 → 所得税法 第百六十五条 (Article 165), art-165 — https://japanlaw.org/en/income-tax-act/art-165 (e-Gov law ID 340AC0000000033) - suppl-4202-155/art-14-2/par-1: 附則第一条第三号 → 所得税法施行令 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4202-155/art-1/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-1/par-1/item-3 ## Cited by 10 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-4202-155/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-4202-155/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-4202-155/art-1/par-1/item-3 - 所得税法施行令 附則第七条第一項（特定退職金共済団体の要件及び承認に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-7/par-1 - 所得税法施行令 附則第七条第二項（特定退職金共済団体の要件及び承認に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-7/par-2 - 所得税法施行令 附則第十条第一項（特定の損失等に充てるための負担金の必要経費算入に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-10/par-1 - 所得税法施行令 附則第十二条第一項（工事の請負等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-12/par-1 - 所得税法施行令 附則第十三条第一項（寄附金控除の対象となる公益の増進に著しく寄与する法人に対する寄附金等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-13/par-1 - 所得税法施行令 附則第十四条第二項（非居住者の置く代理人等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-14/par-2 - 所得税法施行令 附則第十四条の二第一項（公共法人等とみなされる法人の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-14-2/par-1 --- ## 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-20261106T173921-093, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-096, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-115, 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-20261106T173921-123, 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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-124, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-004, 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