# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（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） — address `suppl-4202-155/art-10` - 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/art-10 - 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 --- ## Cites - 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 ## 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三号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4202-155/art-1/par-1/item-3 --- ## 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-20261106T173921-123, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-124, 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