# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6)

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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: 第六条 (Supplementary Provisions, Article 6)（外国所得税の範囲に関する経過措置） — address `suppl-4212-104/art-6`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-6
- 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
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They are never merged and never substituted for one another.

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### 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>

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## Cites
- 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

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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 — Machine translation, 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