# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-4212-104`
- 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-4212-104
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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- 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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## 附　則 平成二一年三月三一日政令第一〇四号
<sup>suppl-4212-104 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4212-104/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-1</sup>

**第一項**  この政令は、平成二十一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-4212-104/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-1/par-1</sup>
This Cabinet Order comes into effect on April 1, 2009; provided, however, that the provisions listed in the following items come into effect on the date specified in each of those items:
<sup>machine translation, not official</sup>

  **一**  目次の改正規定（「たな卸資産」を「棚卸資産」に改める部分に限る。）、第二編第一章第四節第二款の款名及び同款第一目の目名の改正規定、第九十九条（見出しを含む。）の改正規定、第百二条（見出しを含む。）の改正規定、第二編第一章第四節第二款第二目の目名の改正規定、第三百四十五条の次に一条を加える改正規定（第三百四十六条第一項第二号及び第二項第二号に係る部分に限る。）並びに第三百五十条の三第二項の改正規定並びに附則第四条の規定　平成二十二年一月一日
  <sup>suppl-4212-104/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-1/par-1/item-1</sup>
  The provisions amending the table of contents (limited to the part replacing "inventory assets" with "Inventory"), the provisions amending the title of Part II, Chapter I, Section 4, Subsection 2 and the title of Division 1 of that Subsection, the provisions amending Article 99 (including its heading), the provisions amending Article 102 (including its heading), the provisions amending the title of Division 2 of Part II, Chapter I, Section 4, Subsection 2, the provisions adding one Article after Article 345 (limited to the part pertaining to Article 346, paragraph (1), item (ii) and paragraph (2), item (ii)), and the provisions amending Article 350-3, paragraph (2), and the provisions of Article 4 of the Supplementary Provisions: January 1, 2010;
  <sup>machine translation, not official</sup>

  **二**  第三十一条の二第八号の改正規定　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）附則第一条第三号に定める日
  <sup>suppl-4212-104/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-1/par-1/item-2</sup>
  The provisions amending Article 31-2, item (viii): the date specified in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Employment Insurance Act, etc. (Act No. 30 of 2007);
  <sup>machine translation, not official</sup>

  **三**  附則第五条第一項の規定　高齢者の居住の安定確保に関する法律の一部を改正する法律（平成二十一年法律第三十八号）の施行の日
  <sup>suppl-4212-104/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-1/par-1/item-3</sup>
  The provisions of Article 5, paragraph (1) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 38 of 2009).
  <sup>machine translation, not official</sup>

### 第二条（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.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4212-104/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-2</sup>

**第一項**  改正後の所得税法施行令（以下「新令」という。）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、この政令の施行の日（以下「施行日」という。）以後の同項に規定する投資信託等の同項に規定する信託の終了又は信託契約の一部の解約について適用し、施行日前の改正前の所得税法施行令（以下「旧令」という。）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）のオープン型の証券投資信託の同項に規定する証券投資信託の終了又は証券投資信託契約の一部の解約及び同条第二項に規定する投資信託等の同項に規定する信託の終了又は信託契約の一部の解約については、なお従前の例による。
<sup>suppl-4212-104/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-2/par-1</sup>
The provisions of Article 59, paragraph (1) (Revenue Pertaining to Distributions of Proceeds of Investment Trusts, etc.) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to the termination of the trust or partial cancellation of the trust contract, prescribed in that paragraph, of Investment Trusts, etc. prescribed in that paragraph on or after the day on which this Cabinet Order comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern the termination of the Securities Investment Trust or partial cancellation of the Securities Investment Trust contract, prescribed in that paragraph, of an Open-Ended Securities Investment Trust under Article 59, paragraph (1) (Revenue Pertaining to Distributions of Proceeds of Investment Trusts, etc.) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order"), and the termination of the trust or partial cancellation of the trust contract, prescribed in paragraph (2) of that Article, of Investment Trusts, etc. prescribed in that paragraph, before the Effective Date.
<sup>machine translation, not official</sup>

### 第三条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4212-104/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-3</sup>

**第一項**  新令第七十三条第一項及び第二項（特定退職金共済団体の要件）並びに第七十四条第一項（特定退職金共済団体の承認）の規定は、同項の法人が施行日以後に同項（同条第六項において準用する場合を含む。）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）の法人が施行日前に同項（同条第六項において準用する場合を含む。）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。
<sup>suppl-4212-104/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-3/par-1</sup>
The provisions of Article 73, paragraphs (1) and (2) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) and Article 74, paragraph (1) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order apply to cases where a corporation referred to in Article 74, paragraph (1) of the New Order submits the written application under that paragraph (including the case where it applies mutatis mutandis under paragraph (6) of that Article) on or after the Effective Date, 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 (including the case where it applies mutatis mutandis under paragraph (6) of that Article) before the Effective Date.
<sup>machine translation, not official</sup>

### 第四条（棚卸資産の評価の方法等に関する経過措置） — Transitional Measures Concerning Methods of Valuation of Inventory, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4212-104/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4</sup>

**第一項**  平成二十一年分における棚卸資産の評価額の計算について旧令第九十九条第一項第一号ハ（たな卸資産の評価の方法）に掲げる後入先出法又は同号ヘに掲げる単純平均法により算出した取得価額による原価法（当該原価法により評価した価額を基礎とする同項第二号に掲げる低価法を含む。以下この条において「旧評価方法」という。）を選定している個人（以下この条において「旧評価方法適用者」という。）が、平成二十二年十二月三十一日（その旧評価方法適用者が年の中途において死亡し、又は出国をした場合には、その死亡又は出国の時）において有するその選定に係る事業の種類及び資産の区分（新令第百条第一項（たな卸資産の評価の方法の選定）に規定する事業の種類及び資産の区分をいう。以下この条において同じ。）に属する棚卸資産（同日において当該事業の種類及び資産の区分に属する棚卸資産につき新令第九十九条第一項各号（棚卸資産の評価の方法）に掲げる方法（以下この条において「新評価方法」という。）を選定している場合又は新令第九十九条の二第一項（たな卸資産の特別な評価の方法）の承認を受けている場合における当該棚卸資産を除く。）について、その評価額の計算上旧評価方法を選定している場合には、平成二十二年分におけるその選定した棚卸資産の評価額の計算については、旧令第九十九条（第一項第一号ハ及びヘに係る部分に限る。）の規定は、なおその効力を有する。
<sup>suppl-4212-104/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-1</sup>
In the case where an individual (hereinafter in this Article referred to as the "person applying a former valuation method") who has selected, for the calculation of the assessed value of Inventory for 2009, the cost method based on the acquisition price calculated by the last-in first-out method listed in Article 99, paragraph (1), item (i), (c) (Methods of Valuation of Inventory Assets) of the Former Order or the simple average method listed in (f) of that item (including the lower of cost or market method listed in item (ii) of that paragraph that is based on the value assessed by that cost method; hereinafter in this Article referred to as the "former valuation method") has selected a former valuation method for the calculation of the assessed value of Inventory (excluding, in the case where on December 31, 2010 a method listed in the items of Article 99, paragraph (1) (Methods of Valuation of Inventory) of the New Order (hereinafter in this Article referred to as the "new valuation method") has been selected for Inventory belonging to that type of business and category of assets, or the approval under Article 99-2, paragraph (1) (Special Methods of Valuation of Inventory Assets) of the New Order has been received, that Inventory) belonging to the type of business and category of assets for which that selection was made (meaning the type of business and category of assets prescribed in Article 100, paragraph (1) (Selection of Methods of Valuation of Inventory Assets) of the New Order; the same applies hereinafter in this Article) that the person holds on December 31, 2010 (if the person applying a former valuation method dies or has an Absence From Japan in the middle of the year, at the time of the death or Absence From Japan), the provisions of Article 99 of the Former Order (limited to the part pertaining to paragraph (1), item (i), (c) and (f)) remain in force with regard to the calculation of the assessed value of the Inventory so selected for 2010.
<sup>machine translation, not official</sup>

**第二項**  旧評価方法適用者が、平成二十二年分又は平成二十三年分における棚卸資産（旧評価方法を選定している事業の種類及び資産の区分に属するものに限る。）の評価額の計算について選定した評価の方法を新評価方法に変更しようとする場合において、その変更しようとするそれぞれの年分の所得税に係る確定申告期限までに、その旨及び新令第百一条第二項（たな卸資産の評価の方法の変更手続）に規定する財務省令で定める事項を記載した届出書を納税地の所轄税務署長に提出したときは、当該届出書をもって同項の申請書とみなし、当該届出書の提出をもって同条第一項の承認があったものとみなす。
<sup>suppl-4212-104/art-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-2</sup>
In the case where a person applying a former valuation method seeks to change to a new valuation method the valuation method selected for the calculation of the assessed value of Inventory (limited to Inventory belonging to the type of business and category of assets for which a former valuation method has been selected) for 2010 or 2011, if the person submits to the competent district director with jurisdiction over the place for tax payment, by the Filing Deadline for income tax for each year for which the person seeks to make the change, a written notice stating that fact and the particulars specified by Ministry of Finance Order prescribed in Article 101, paragraph (2) (Procedures for Changing Methods of Valuation of Inventory Assets) of the New Order, that written notice is deemed to be the written application under that paragraph, and the submission of that written notice is deemed to constitute the approval under paragraph (1) of that Article.
<sup>machine translation, not official</sup>

**第三項**  旧評価方法適用者が次の各号に掲げる場合に該当する場合には、当該各号に定める年分における当該各号に規定する棚卸資産の評価額の計算につき評価の方法を選定しなかったものとみなして、新令第百二条第一項（棚卸資産の法定評価方法）の規定を適用する。
<sup>suppl-4212-104/art-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-3</sup>
Where a person applying a former valuation method falls under any of the cases listed in the following items, the provisions of Article 102, paragraph (1) (Statutory Methods of Valuation of Inventory) of the New Order apply, treating the person as not having selected a valuation method for the calculation of the assessed value of the Inventory prescribed in each of those items for the year specified in that item:
<sup>machine translation, not official</sup>

  **一**  平成二十二年分における第一項に規定する棚卸資産の評価額の計算につき旧評価方法を選定しなかった場合　平成二十二年分
  <sup>suppl-4212-104/art-4/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-3/item-1</sup>
  The case where a former valuation method has not been selected for the calculation of the assessed value of the Inventory prescribed in paragraph (1) for 2010: 2010;
  <sup>machine translation, not official</sup>

  **二**  平成二十二年分及び平成二十三年分における棚卸資産（旧評価方法を選定している事業の種類及び資産の区分に属するものに限る。）の評価額の計算について、前項若しくは新令第百一条の規定によりその評価の方法を新評価方法に変更し、又は新令第九十九条の二第一項の承認を受けなかった場合（前号に掲げる場合を除く。）　平成二十三年分
  <sup>suppl-4212-104/art-4/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-3/item-2</sup>
  The case where, with regard to the calculation of the assessed value of Inventory (limited to Inventory belonging to the type of business and category of assets for which a former valuation method has been selected) for 2010 and 2011, the person has neither changed the valuation method to a new valuation method pursuant to the preceding paragraph or Article 101 of the New Order nor received the approval under Article 99-2, paragraph (1) of the New Order (excluding the case listed in the preceding item): 2011.
  <sup>machine translation, not official</sup>

**第四項**  平成二十二年分又は平成二十三年分における旧評価方法適用者の有する棚卸資産（旧評価方法を選定している事業の種類及び資産の区分に属するものに限る。）の評価額の計算について、第二項若しくは新令第百一条の規定によりその評価の方法を新評価方法に変更し、又は新令第九十九条の二第一項の承認を受けた場合（前項の規定の適用を受ける場合を含む。）において、その変更し、又はその承認を受けた年（前項の規定の適用を受ける場合には、同項の規定の適用を受ける年。以下この項において「変更年」という。）の十二月三十一日における当該棚卸資産のその変更後の評価の方法又はその承認に係る評価の方法（前項の規定の適用を受ける場合には、新令第百二条第一項に規定する評価の方法。次項において「変更後評価方法」という。）により計算した評価額が、その変更前の評価の方法又はその承認前の評価の方法（前項の規定の適用を受ける場合には、その選定していた評価の方法。次項において「変更前評価方法」という。）により計算することとした場合の評価額を超えるときは、その超える部分の金額（以下この条において「評価変更調整金額」という。）から当該評価変更調整金額を七で除して計算した金額を控除した金額は、その旧評価方法適用者の当該変更年の年分の事業所得の金額の計算上必要経費に算入する。
<sup>suppl-4212-104/art-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-4</sup>
In the case where, with regard to the calculation of the assessed value for 2010 or 2011 of Inventory held by a person applying a former valuation method (limited to Inventory belonging to the type of business and category of assets for which a former valuation method has been selected), the person changes the valuation method to a new valuation method pursuant to Article 101 of the New Order or paragraph (2), or receives the approval under Article 99-2, paragraph (1) of the New Order (including the case where the provisions of the preceding paragraph apply), and the assessed value of that Inventory on December 31 of the year in which the person made the change or received the approval (in the case where the provisions of the preceding paragraph apply, the year to which the provisions of that paragraph apply; hereinafter in this paragraph referred to as the "year of change"), calculated by the valuation method after the change or the valuation method pertaining to the approval (in the case where the provisions of the preceding paragraph apply, the valuation method prescribed in Article 102, paragraph (1) of the New Order; hereinafter in the following paragraph referred to as the "valuation method after the change") exceeds the assessed value that would be calculated by the valuation method before the change or the valuation method before the approval (in the case where the provisions of the preceding paragraph apply, the valuation method that had been selected; hereinafter in the following paragraph referred to as the "valuation method before the change"), the amount obtained by deducting, from the amount of the excess (hereinafter in this Article referred to as the "valuation change adjustment amount"), the amount calculated by dividing that valuation change adjustment amount by seven is to be included in necessary expenses in the calculation of the amount of business income for the year of change of that person applying a former valuation method.
<sup>machine translation, not official</sup>

**第五項**  前項の規定は、同項の規定の適用を受けようとする年分の確定申告書に同項の規定の適用を受けようとする棚卸資産の変更後評価方法により計算した評価額及び変更前評価方法により計算した評価額その他財務省令で定める事項を記載した書類の添付がある場合に限り、適用する。この場合において、同項の規定により必要経費に算入されるべき金額は、これらの評価額として記載された金額を基礎として計算した金額を限度とする。
<sup>suppl-4212-104/art-4/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-5</sup>
The provisions of the preceding paragraph apply only where documents stating the assessed value calculated by the valuation method after the change and the assessed value calculated by the valuation method before the change for the Inventory to which the person seeks to have the provisions of that paragraph applied, and other particulars specified by Ministry of Finance Order, are attached to the Tax Return for the year for which the person seeks to have the provisions of that paragraph applied. In this case, the amount to be included in necessary expenses pursuant to the provisions of that paragraph is limited to the amount calculated on the basis of the amounts stated as those assessed values.
<sup>machine translation, not official</sup>

**第六項**  税務署長は、第四項の規定により必要経費に算入されることとなる金額の全部又は一部につき前項の書類の添付がない確定申告書の提出があった場合においても、その書類の添付がなかったことについてやむを得ない事情があると認めるときは、その書類の添付がなかった金額につき第四項の規定を適用することができる。
<sup>suppl-4212-104/art-4/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-6</sup>
Even where a Tax Return is filed to which the documents referred to in the preceding paragraph are not attached with respect to all or part of the amount to be included in necessary expenses pursuant to the provisions of paragraph (4), the district director may, if the district director finds that there were unavoidable circumstances for the failure to attach those documents, apply the provisions of paragraph (4) to the amount for which those documents were not attached.
<sup>machine translation, not official</sup>

**第七項**  第四項の規定の適用を受けた個人は、その適用を受けた年の翌年以後の各年において、第一号に掲げる金額（その年が同項の規定の適用を受けた棚卸資産と事業の種類及び資産の区分を同じくする棚卸資産（以下この項において「適用資産」という。）に係る事業の全部を譲渡し、若しくは廃止した日若しくは適用資産の全部を有しなくなった日の属する年である場合又は同号に掲げる金額が第二号に掲げる金額を超える場合には、同号に掲げる金額）を、その年分の事業所得の金額の計算上総収入金額に算入する。
<sup>suppl-4212-104/art-4/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7</sup>
An individual to whom the provisions of paragraph (4) have applied is to include, in gross revenue in the calculation of the amount of business income for each year on or after the year following the year in which those provisions applied, the amount listed in item (i) (or, where that year is the year that includes the date on which the individual transferred or discontinued the whole of the business pertaining to Inventory belonging to the same type of business and category of assets as the Inventory to which the provisions of that paragraph applied (hereinafter in this paragraph referred to as "applicable assets"), or the date on which the individual ceased to hold all of the applicable assets, or where the amount listed in item (i) exceeds the amount listed in item (ii), the amount listed in item (ii)).
<sup>machine translation, not official</sup>

  **一**  その適用資産に係る評価変更調整金額を七で除して計算した金額
  <sup>suppl-4212-104/art-4/par-7/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7/item-1</sup>
  the amount calculated by dividing the valuation change adjustment amount pertaining to the applicable assets by seven;
  <sup>machine translation, not official</sup>

  **二**  イに掲げる金額からロに掲げる金額を控除した金額
  <sup>suppl-4212-104/art-4/par-7/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7/item-2</sup>
  the amount obtained by deducting the amount set forth in (b) from the amount set forth in (a):
  <sup>machine translation, not official</sup>

    **イ**  第四項の規定により事業所得の金額の計算上必要経費に算入された金額
    <sup>suppl-4212-104/art-4/par-7/item-2/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7/item-2/sub-1</sup>
    the amount included in necessary expenses in the calculation of the amount of business income pursuant to the provisions of paragraph (4);
    <sup>machine translation, not official</sup>

    **ロ**  その年の前年分までにこの項の規定により事業所得の金額の計算上総収入金額に算入された金額
    <sup>suppl-4212-104/art-4/par-7/item-2/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7/item-2/sub-2</sup>
    the amount included in gross revenue in the calculation of the amount of business income pursuant to the provisions of this paragraph for the year preceding that year and earlier years.
    <sup>machine translation, not official</sup>

**第八項**  第一項の規定の適用がある場合における新令第百三条第一項（たな卸資産の取得価額）及び第百四条第一項（たな卸資産の取得価額の特例）の規定の適用については、次の表の上欄に掲げる新令の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。
第百三条第一項	又は第九十九条の二第一項（たな卸資産の特別な評価の方法）	若しくは第九十九条の二第一項（たな卸資産の特別な評価の方法）又は所得税法施行令の一部を改正する政令（平成二十一年政令第百四号）附則第四条第一項（棚卸資産の評価の方法等に関する経過措置）の規定によりなおその効力を有するものとされる同令による改正前の所得税法施行令（次条において「旧効力所令」という。）第九十九条第一項（たな卸資産の評価の方法）
第百四条第一項	又は第九十九条の二第一項（たな卸資産の特別な評価の方法）	若しくは第九十九条の二第一項（たな卸資産の特別な評価の方法）又は旧効力所令第九十九条第一項（たな卸資産の評価の方法）
<sup>suppl-4212-104/art-4/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-8</sup>
With regard to the application of Article 103, paragraph (1) (Acquisition Price of Inventory Assets) and Article 104, paragraph (1) (Special Provisions on Acquisition Price of Inventory Assets) of the New Order in the case where the provisions of paragraph (1) apply, the words in the middle column of the following table in the provisions of the New Order in the left-hand column of that table are deemed to be replaced with the words in the right-hand column of that table.
Article 103, paragraph (1)	or Article 99-2, paragraph (1) (Special Methods of Valuation of Inventory Assets)	or Article 99-2, paragraph (1) (Special Methods of Valuation of Inventory Assets), or Article 99, paragraph (1) (Methods of Valuation of Inventory Assets) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 104 of 2009), which remains in force pursuant to the provisions of Article 4, paragraph (1) (Transitional Measures regarding Methods of Valuation of Inventory, etc.) of the Supplementary Provisions of that Cabinet Order (hereinafter in the following Article referred to as the "Former Order for Enforcement of the Income Tax Act Kept in Force")
Article 104, paragraph (1)	or Article 99-2, paragraph (1) (Special Methods of Valuation of Inventory Assets)	or Article 99-2, paragraph (1) (Special Methods of Valuation of Inventory Assets), or Article 99, paragraph (1) (Methods of Valuation of Inventory Assets) of the Former Order for Enforcement of the Income Tax Act Kept in Force
<sup>machine translation, not official</sup>

### 第五条（陳腐化した減価償却資産の償却費の特例に関する経過措置） — Transitional Measures Concerning the Special Provision on Depreciation Allowance of Obsolete Depreciable Assets
<sup>caption: machine translation, not official</sup>
<sup>suppl-4212-104/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-5</sup>

**第一項**  所得税法等の一部を改正する法律（平成二十一年法律第十三号。以下「改正法」という。）附則第二十七条第十項（個人の減価償却に関する経過措置）の規定によりなおその効力を有するものとされる改正法第五条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号）第十四条（第二項に係る部分に限る。）（優良賃貸住宅の割増償却）の規定の適用を受ける個人に係る新令第百三十三条の二第一項（陳腐化した減価償却資産の償却費の特例）の規定の適用については、同項中「）又は」とあるのは「）若しくは」と、「）の規定」とあるのは「）又は所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第二十七条第十項（個人の減価償却に関する経過措置）の規定によりなおその効力を有するものとされる同法第五条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第十四条（第二項に係る部分に限る。）（優良賃貸住宅の割増償却）の規定」とする。
<sup>suppl-4212-104/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-5/par-1</sup>
With regard to the application of Article 133-2, paragraph (1) (Special Provisions on Depreciation Allowances for Obsolete Depreciable Assets) of the New Order to an individual to whom the provisions of Article 14 (limited to the part pertaining to paragraph (2)) (Additional Depreciation for Superior Rental Housing) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by the provisions of Article 5 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009; hereinafter referred to as the "Amending Act"), which remain in force pursuant to the provisions of Article 27, paragraph (10) (Transitional Measures regarding Depreciation of Individuals) of the Supplementary Provisions of the Amending Act, apply, in Article 133-2, paragraph (1) of the New Order, the word "又は" (or) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase "provisions)" is deemed to be replaced with "provisions) or the provisions of Article 14 (limited to the part pertaining to paragraph (2)) (Additional Depreciation for Superior Rental Housing) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 5 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remain in force pursuant to the provisions of Article 27, paragraph (10) (Transitional Measures regarding Depreciation of Individuals) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

**第二項**  改正法附則第二十七条第十二項の規定によりなおその効力を有するものとされる改正法第五条の規定による改正前の租税特別措置法第十四条の二（第二項第一号に係る部分に限る。）（特定再開発建築物等の割増償却）の規定の適用を受ける個人に係る新令第百三十三条の二第一項の規定の適用については、同項中「）又は」とあるのは「）若しくは」と、「）の規定」とあるのは「）又は所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第二十七条第十二項（個人の減価償却に関する経過措置）の規定によりなおその効力を有するものとされる同法第五条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第十四条の二（第二項第一号に係る部分に限る。）（特定再開発建築物等の割増償却）の規定」とする。
<sup>suppl-4212-104/art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-5/par-2</sup>
With regard to the application of Article 133-2, paragraph (1) of the New Order to an individual to whom the provisions of Article 14-2 (limited to the part pertaining to paragraph (2), item (i)) (Additional Depreciation for Specified Redevelopment Buildings, etc.) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 5 of the Amending Act, which remain in force pursuant to the provisions of Article 27, paragraph (12) of the Supplementary Provisions of the Amending Act, apply, in Article 133-2, paragraph (1) of the New Order, the word "又は" (or) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase "provisions)" is deemed to be replaced with "provisions) or the provisions of Article 14-2 (limited to the part pertaining to paragraph (2), item (i)) (Additional Depreciation for Specified Redevelopment Buildings, etc.) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 5 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remain in force pursuant to the provisions of Article 27, paragraph (12) (Transitional Measures regarding Depreciation of Individuals) of the Supplementary Provisions of that Act".
<sup>machine translation, not official</sup>

### 第六条（外国所得税の範囲に関する経過措置） — Transitional Measures regarding Scope of Foreign Income Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-4212-104/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-6</sup>

**第一項**  新令第二百二十一条（外国所得税の範囲）の規定は、平成二十二年分以後の所得税について適用し、平成二十一年分以前の所得税については、なお従前の例による。
<sup>suppl-4212-104/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-6/par-1</sup>
The provisions of Article 221 (Scope of Foreign Income Tax) of the New Order apply to income tax for 2010 and subsequent years, and the provisions then in force continue to govern income tax for 2009 and earlier years.
<sup>machine translation, not official</sup>

### 第七条（外国税額控除に関する経過措置） — Transitional Measures Concerning the Foreign Tax Credit
<sup>caption: machine translation, not official</sup>
<sup>suppl-4212-104/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-7</sup>

**第一項**  新令第二百二十二条の二（外国税額控除の対象とならない外国所得税の額）の規定は、平成二十二年分以後の所得税について適用する。
<sup>suppl-4212-104/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-7/par-1</sup>
The provisions of Article 222-2 (Amount of Foreign Income Tax Not Eligible for Foreign Tax Credit) of the New Order apply to income tax for 2010 and subsequent years.
<sup>machine translation, not official</sup>

### 第八条（国内にある資産の譲渡による所得に関する経過措置） — Transitional Measures Concerning Income from Transfer of Assets in Japan
<sup>caption: machine translation, not official</sup>
<sup>suppl-4212-104/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-8</sup>

**第一項**  新令第二百八十条第二項（国内にある資産の譲渡による所得）の規定は、個人が施行日以後に行う同項第三号に掲げる資産の譲渡により生ずる所得について適用し、個人が施行日前に行った旧令第二百八十条第二項第三号（国内にある資産の譲渡による所得）に掲げる資産の譲渡により生ずる所得については、なお従前の例による。
<sup>suppl-4212-104/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-8/par-1</sup>
The provisions of Article 280, paragraph (2) (Income from Transfer of Assets in Japan) of the New Order apply to income arising from the transfer of assets listed in item (iii) of that paragraph that an individual makes on or after the Effective Date, and the provisions then in force continue to govern income arising from the transfer of assets listed in Article 280, paragraph (2), item (iii) (Income from Transfer of Assets in Japan) of the Former Order that an individual made before the Effective Date.
<sup>machine translation, not official</sup>

### 第九条（交付金銭等の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice, etc. by Persons Receiving Delivered Money, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4212-104/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-9</sup>

**第一項**  新令第三百四十五条第四項（交付金銭等の受領者の告知等）の規定は、施行日以後に交付を受ける同条第三項に規定する交付金銭等について適用し、施行日前に交付を受けた旧令第三百四十六条第三項（交付金銭等の受領者の告知等）に規定する交付金銭等については、なお従前の例による。
<sup>suppl-4212-104/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-9/par-1</sup>
Article 345, paragraph (4) (Notice, etc. by Persons Receiving Delivered Money, etc.) of the New Order applies to the delivered money, etc. prescribed in paragraph (3) of that Article that is delivered on or after the Effective Date, and for the delivered money, etc. prescribed in Article 346, paragraph (3) (Notice, etc. by Persons Receiving Delivered Money, etc.) of the Former Order that was delivered before the Effective Date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第十条（株式等証券投資信託等の償還金等の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice, etc. by Persons Receiving Redemption Money or a Similar Asset of Stock-Type Securities Investment Trusts, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4212-104/art-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-10</sup>

**第一項**  施行日から平成二十一年十二月三十一日までの間における新令第三百四十六条（株式等証券投資信託等の償還金等の受領者の告知等）の規定の適用については、同条第一項中「、同号に規定する非公社債等投資信託又は特定受益証券発行信託」とあるのは「でその設定に係る受益権の募集が公募（法第二条第一項第十五号の三（定義）に規定する公募をいう。）により行われたもの」と、「株式等証券投資信託等」とあるのは「公募株式等証券投資信託」と、同条第四項中「株式等証券投資信託等」とあるのは「公募株式等証券投資信託」とする。
<sup>suppl-4212-104/art-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-10/par-1</sup>
With regard to the application of Article 346 (Notice, etc. by Persons Receiving Redemption Money or a Similar Asset of Stock-Type Securities Investment Trusts, etc.) of the New Order during the period from the Effective Date to December 31, 2009, in paragraph (1) of that Article, the phrase ", the Investment Trust other than a public and corporate bond, etc. Investment Trust prescribed in that item or a Specified Trust That Issues Beneficiary Certificates" is deemed to be replaced with "for which the solicitation of beneficial interests pertaining to its establishment was made by public offering (meaning the public offering prescribed in Article 2, paragraph (1), item (xv)-3 (Definitions) of the Act)", and the phrase "stock-type Securities Investment Trust, etc." is deemed to be replaced with "publicly offered stock-type Securities Investment Trust", and in paragraph (4) of that Article, the phrase "stock-type Securities Investment Trust, etc." is deemed to be replaced with "publicly offered stock-type Securities Investment Trust".
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4212-104/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-4212-104/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4
- suppl-4212-104/art-1/par-1/item-3: 附則第五条第一項 → 所得税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4212-104/art-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-5/par-1
- suppl-4212-104/art-2/par-1: 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-4212-104/art-3/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-4212-104/art-3/par-1: 第二項 → 所得税法施行令 第七十三条第二項 (Article 73, paragraph (2)), art-73/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-73/par-2
- suppl-4212-104/art-3/par-1: 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-4212-104/art-3/par-1: 同条第六項 → 所得税法施行令 第七十四条第六項 (Article 74, paragraph (6)), art-74/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-74/par-6
- suppl-4212-104/art-4/par-1: この条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4212-104/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4
- suppl-4212-104/art-4/par-1: 新令第百条第一項 → 所得税法施行令 第百条第一項 (Article 100, paragraph (1)), art-100/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-100/par-1
- suppl-4212-104/art-4/par-1: 新令第九十九条第一項 → 所得税法施行令 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99/par-1
- suppl-4212-104/art-4/par-1: 新令第九十九条の二第一項 → 所得税法施行令 第九十九条の二第一項 (Article 99-2, paragraph (1)), art-99-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-1
- suppl-4212-104/art-4/par-2: 新令第百一条第二項 → 所得税法施行令 第百一条第二項 (Article 101, paragraph (2)), art-101/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-101/par-2
- suppl-4212-104/art-4/par-2: 同条第一項 → 所得税法施行令 第百一条第一項 (Article 101, paragraph (1)), art-101/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-101/par-1
- suppl-4212-104/art-4/par-3: 新令第百二条第一項 → 所得税法施行令 第百二条第一項 (Article 102, paragraph (1)), art-102/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-102/par-1
- suppl-4212-104/art-4/par-3/item-1: 第一項 → 所得税法施行令 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4212-104/art-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-1
- suppl-4212-104/art-4/par-3/item-2: 前項 → 所得税法施行令 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4212-104/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-2
- suppl-4212-104/art-4/par-3/item-2: 新令第百一条 → 所得税法施行令 第百一条 (Article 101), art-101 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-101
- suppl-4212-104/art-4/par-3/item-2: 新令第九十九条の二第一項 → 所得税法施行令 第九十九条の二第一項 (Article 99-2, paragraph (1)), art-99-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-1
- suppl-4212-104/art-4/par-3/item-2: 前号 → 所得税法施行令 附則第四条第三項第一号 (Supplementary Provisions, Article 4, paragraph (3), item (i)), suppl-4212-104/art-4/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-3/item-1
- suppl-4212-104/art-4/par-4: 第二項 → 所得税法施行令 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4212-104/art-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-2
- suppl-4212-104/art-4/par-4: 新令第百一条 → 所得税法施行令 第百一条 (Article 101), art-101 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-101
- suppl-4212-104/art-4/par-4: 新令第九十九条の二第一項 → 所得税法施行令 第九十九条の二第一項 (Article 99-2, paragraph (1)), art-99-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-1
- suppl-4212-104/art-4/par-4: 前項 → 所得税法施行令 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4212-104/art-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-3
- suppl-4212-104/art-4/par-4: この項 → 所得税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4212-104/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-4
- suppl-4212-104/art-4/par-4: 新令第百二条第一項 → 所得税法施行令 第百二条第一項 (Article 102, paragraph (1)), art-102/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-102/par-1
- suppl-4212-104/art-4/par-4: 次項 → 所得税法施行令 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-4212-104/art-4/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-5
- suppl-4212-104/art-4/par-4: この条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4212-104/art-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4
- suppl-4212-104/art-4/par-5: 前項 → 所得税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4212-104/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-4
- suppl-4212-104/art-4/par-6: 第四項 → 所得税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4212-104/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-4
- suppl-4212-104/art-4/par-6: 前項 → 所得税法施行令 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-4212-104/art-4/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-5
- suppl-4212-104/art-4/par-7: 第四項 → 所得税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4212-104/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-4
- suppl-4212-104/art-4/par-7: 第一号 → 所得税法施行令 附則第四条第七項第一号 (Supplementary Provisions, Article 4, paragraph (7), item (i)), suppl-4212-104/art-4/par-7/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7/item-1
- suppl-4212-104/art-4/par-7: この項 → 所得税法施行令 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-4212-104/art-4/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7
- suppl-4212-104/art-4/par-7: 第二号 → 所得税法施行令 附則第四条第七項第二号 (Supplementary Provisions, Article 4, paragraph (7), item (ii)), suppl-4212-104/art-4/par-7/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7/item-2
- suppl-4212-104/art-4/par-7/item-2/sub-1: 第四項 → 所得税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4212-104/art-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-4
- suppl-4212-104/art-4/par-7/item-2/sub-2: この項 → 所得税法施行令 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-4212-104/art-4/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7
- suppl-4212-104/art-4/par-8: 第一項 → 所得税法施行令 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4212-104/art-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-1
- suppl-4212-104/art-4/par-8: 新令第百三条第一項 → 所得税法施行令 第百三条第一項 (Article 103, paragraph (1)), art-103/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-103/par-1
- suppl-4212-104/art-4/par-8: 第百四条第一項 → 所得税法施行令 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-104/par-1
- suppl-4212-104/art-4/par-8: 第九十九条の二第一項 → 所得税法施行令 第九十九条の二第一項 (Article 99-2, paragraph (1)), art-99-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-99-2/par-1
- suppl-4212-104/art-4/par-8: 次条 → 所得税法施行令 第百四条 (Article 104), art-104 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-104
- suppl-4212-104/art-6/par-1: 新令第二百二十一条 → 所得税法施行令 第二百二十一条 (Article 221), art-221 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-221
- suppl-4212-104/art-7/par-1: 新令第二百二十二条の二 → 所得税法施行令 第二百二十二条の二 (Article 222-2), art-222-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-222-2
- suppl-4212-104/art-8/par-1: 新令第二百八十条第二項 → 所得税法施行令 第二百八十条第二項 (Article 280, paragraph (2)), art-280/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-280/par-2
- suppl-4212-104/art-9/par-1: 新令第三百四十五条第四項 → 所得税法施行令 第三百四十五条第四項 (Article 345, paragraph (4)), art-345/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-345/par-4
- suppl-4212-104/art-9/par-1: 同条第三項 → 所得税法施行令 第三百四十五条第三項 (Article 345, paragraph (3)), art-345/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-345/par-3
- suppl-4212-104/art-10/par-1: 新令第三百四十六条 → 所得税法施行令 第三百四十六条 (Article 346), art-346 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-346
- suppl-4212-104/art-10/par-1: 同条第一項 → 所得税法施行令 第三百四十六条第一項 (Article 346, paragraph (1)), art-346/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-346/par-1
- suppl-4212-104/art-10/par-1: 法第二条第一項第十五号の三 → 所得税法 第二条第一項第十五号の三 (Article 2, paragraph (1), item (xv-3)), art-2/par-1/item-15-3 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-15-3 (e-Gov law ID 340AC0000000033)
- suppl-4212-104/art-10/par-1: 同条第四項 → 所得税法施行令 第三百四十六条第四項 (Article 346, paragraph (4)), art-346/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-346/par-4

## Cited by

12 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-4212-104/art-1/par-1/item-1
- 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-4212-104/art-1/par-1/item-3
- 所得税法施行令 附則第四条第一項（棚卸資産の評価の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-1
- 所得税法施行令 附則第四条第三項第一号（棚卸資産の評価の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-3/item-1
- 所得税法施行令 附則第四条第三項第二号（棚卸資産の評価の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-3/item-2
- 所得税法施行令 附則第四条第四項（棚卸資産の評価の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-4
- 所得税法施行令 附則第四条第五項（棚卸資産の評価の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-5
- 所得税法施行令 附則第四条第六項（棚卸資産の評価の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-6
- 所得税法施行令 附則第四条第七項（棚卸資産の評価の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7
- 所得税法施行令 附則第四条第七項第二号イ（棚卸資産の評価の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7/item-2/sub-1
- 所得税法施行令 附則第四条第七項第二号ロ（棚卸資産の評価の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-7/item-2/sub-2
- 所得税法施行令 附則第四条第八項（棚卸資産の評価の方法等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-4/par-8

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## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-145, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-150, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-155, translated 2026-11-07
- 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-20261106T173921-107, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-116, 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 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-124, 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-20261106T173921-124, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-125, 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-20261106T173921-125, 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