# 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-4222-50. 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-4222-50` - 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-4222-50 - 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 平成二二年三月三一日政令第五〇号 suppl-4222-50 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4222-50/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-1 **第一項** この政令は、平成二十二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。 suppl-4222-50/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-1/par-1 This Cabinet Order comes into effect as of April 1, 2010; provided, however, that the provisions listed in the following items come into effect as of the date specified respectively in those items. machine translation, not official **一** 第二百二十二条第五項の改正規定、第二百二十二条の二第一項第二号ロ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　平成二十二年六月一日 suppl-4222-50/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-1/par-1/item-1 the provision amending Article 222, paragraph (5), the provision amending Article 222-2, paragraph (1), item (ii), (b), and the provisions amending Article 336, paragraph (5) and Article 339, paragraph (7): June 1, 2010; machine translation, not official **二** 第六十一条の改正規定、第百十二条の改正規定、第百十三条の改正規定、第百十七条の改正規定、第百四十四条第一項の改正規定、第百六十七条の七の改正規定、第二百九十一条第七項第一号の改正規定及び第三百四十五条第一項第二号の改正規定並びに附則第二条及び第三条の規定　平成二十二年十月一日 suppl-4222-50/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-1/par-1/item-2 the provision amending Article 61, the provision amending Article 112, the provision amending Article 113, the provision amending Article 117, the provision amending Article 144, paragraph (1), the provision amending Article 167-7, the provision amending Article 291, paragraph (7), item (i) and the provision amending Article 345, paragraph (1), item (ii), as well as the provisions of Articles 2 and 3 of the Supplementary Provisions: October 1, 2010; machine translation, not official **三** 第一条第一項の改正規定、第二百十八条第一項の改正規定、第二百十九条第一項の改正規定、第二百二十条第一項の改正規定、第三百十八条（見出しを含む。）の改正規定、第三百五十条の三第二項第三号の改正規定（「第二百二十四条の五第一項第三号」を「第二百二十四条の五第一項第四号」に改める部分、「同項第三号」を「同項第四号」に改める部分及び同号を同項第四号とする部分を除く。）及び第三百五十条の六を削る改正規定並びに附則第八条の規定　平成二十三年一月一日 suppl-4222-50/art-1/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-1/par-1/item-3 the provision amending Article 1, paragraph (1), the provision amending Article 218, paragraph (1), the provision amending Article 219, paragraph (1), the provision amending Article 220, paragraph (1), the provision amending Article 318 (including the heading), the provision amending Article 350-3, paragraph (2), item (iii) (excluding the portion amending "Article 224-5, paragraph (1), item (iii)" to "Article 224-5, paragraph (1), item (iv)", the portion amending "item (iii) of that paragraph" to "item (iv) of that paragraph" and the portion making that item item (iv) of that paragraph) and the provision deleting Article 350-6, as well as the provision of Article 8 of the Supplementary Provisions: January 1, 2011; machine translation, not official **四** 第百八十四条第一項の改正規定、第二百八条の三（見出しを含む。）の改正規定、同条を第二百八条の四とし、同条の次に四条を加える改正規定、第二百八条の二の次に一条を加える改正規定、第二百九条（見出しを含む。）の改正規定、第二百十条（見出しを含む。）の改正規定、第二百十条の二を削る改正規定、第二百十条の三（見出しを含む。）の改正規定、第二百十一条（見出しを含む。）の改正規定、第二百十二条（見出しを含む。）の改正規定、第二百五十八条第三項第四号の改正規定、第二百六十二条第一項の改正規定、第三百十九条の改正規定、第三百二十六条第二項第二号の改正規定、同条第三項第一号の改正規定（「第七十六条第三項第一号」を「第七十六条第六項第一号」に改める部分に限る。）、同項第二号の改正規定、第三百五十一条第一項第二号の改正規定及び同条第二項第一号の改正規定（「第七十六条第三項第四号（生命保険料控除）に掲げる保険契約」を「第七十六条第六項第四号に掲げる契約」に改める部分に限る。）並びに附則第九条及び第十一条の規定　平成二十四年一月一日 suppl-4222-50/art-1/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-1/par-1/item-4 the provision amending Article 184, paragraph (1), the provision amending Article 208-3 (including the heading), the provision making that Article Article 208-4 and adding four Articles after that Article, the provision adding one Article after Article 208-2, the provision amending Article 209 (including the heading), the provision amending Article 210 (including the heading), the provision deleting Article 210-2, the provision amending Article 210-3 (including the heading), the provision amending Article 211 (including the heading), the provision amending Article 212 (including the heading), the provision amending Article 258, paragraph (3), item (iv), the provision amending Article 262, paragraph (1), the provision amending Article 319, the provision amending Article 326, paragraph (2), item (ii), the provision amending paragraph (3), item (i) of that Article (limited to the portion amending "Article 76, paragraph (3), item (i)" to "Article 76, paragraph (6), item (i)"), the provision amending item (ii) of that paragraph, the provision amending Article 351, paragraph (1), item (ii) and the provision amending paragraph (2), item (i) of that Article (limited to the portion amending "insurance policy listed in Article 76, paragraph (3), item (iv) (Life Insurance Premium Deduction)" to "contract listed in Article 76, paragraph (6), item (iv)"), as well as the provisions of Articles 9 and 11 of the Supplementary Provisions: January 1, 2012; machine translation, not official **四の二** 第二百二十二条の二第三項の改正規定及び附則第五条の規定　平成二十六年一月一日 suppl-4222-50/art-1/par-1/item-4-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-1/par-1/item-4-2 the provision amending Article 222-2, paragraph (3) and the provision of Article 5 of the Supplementary Provisions: January 1, 2014; machine translation, not official **五** 第三百五十条の三第一項の改正規定、同条第二項第一号の改正規定、同項第六号を同項第七号とする改正規定、同項第五号の改正規定、同項第四号の改正規定、同項第三号の改正規定（「第二百二十四条の五第一項第三号」を「第二百二十四条の五第一項第四号」に改める部分、「同項第三号」を「同項第四号」に改める部分及び同号を同項第四号とする部分に限る。）、同項第二号の次に一号を加える改正規定、同条第三項の改正規定並びに第三百五十条の四第一項及び第三項並びに第三百五十条の五（見出しを含む。）の改正規定　商品取引所法及び商品投資に係る事業の規制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七十四号）の施行の日 suppl-4222-50/art-1/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-1/par-1/item-5 the provision amending Article 350-3, paragraph (1), the provision amending paragraph (2), item (i) of that Article, the provision making item (vi) of that paragraph item (vii) of that paragraph, the provision amending item (v) of that paragraph, the provision amending item (iv) of that paragraph, the provision amending item (iii) of that paragraph (limited to the portion amending "Article 224-5, paragraph (1), item (iii)" to "Article 224-5, paragraph (1), item (iv)", the portion amending "item (iii) of that paragraph" to "item (iv) of that paragraph" and the portion making that item item (iv) of that paragraph), the provision adding one item after item (ii) of that paragraph, the provision amending paragraph (3) of that Article, and the provisions amending Article 350-4, paragraphs (1) and (3) and Article 350-5 (including the heading): the date of enforcement of the Act Partially Amending the Commodity Exchange Act and the Act on Regulation of Commodity Investment (Act No. 74 of 2009). machine translation, not official ### 第二条（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-4222-50/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-2 **第一項** 改正後の所得税法施行令（以下「新令」という。）第六十一条第二項第二号及び第三号（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、法人が平成二十二年十月一日以後に行う所得税法等の一部を改正する法律（平成二十二年法律第六号。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。）第二十五条第一項第二号（配当等とみなす金額）に掲げる分割型分割又は同項第三号に掲げる資本の払戻し若しくは解散による残余財産の分配について適用し、法人が同日前に行った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。）第二十五条第一項第二号（配当等とみなす金額）に掲げる分割型分割又は同項第三号に掲げる資本の払戻し若しくは解散による残余財産の分配については、なお従前の例による。 suppl-4222-50/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-2/par-1 Article 61, paragraph (2), items (ii) and (iii) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the company split by split-off listed in Article 25, paragraph (1), item (ii) (Amounts Deemed to Constitute Dividends) of the Income Tax Act after the 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. 6 of 2010; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), or the return of capital or distribution of residual assets upon dissolution listed in item (iii) of that paragraph, that a corporation carries out on or after October 1, 2010, and for the company split by split-off listed in Article 25, paragraph (1), item (ii) (Amounts Deemed to Constitute Dividends) of the Income Tax Act before the amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act"), or the return of capital or distribution of residual assets upon dissolution listed in item (iii) of that paragraph, that a corporation carried out before that date, the provisions then in force continue to govern. machine translation, not official ### 第三条（有価証券の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Securities caption: machine translation, not official suppl-4222-50/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-3 **第一項** 新令第百十二条第二項（合併により取得した株式等の取得価額）の規定は、平成二十二年十月一日以後に同項に規定する無対価合併が行われる場合について適用する。 suppl-4222-50/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-3/par-1 Article 112, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through Merger) of the New Order applies to the case where a merger without consideration prescribed in that paragraph is carried out on or after October 1, 2010. machine translation, not official **第二項** 新令第百十三条第二項、第三項及び第五項（分割型分割により取得した株式等の取得価額）の規定は、平成二十二年十月一日以後に同条第二項に規定する無対価分割型分割又は同条第三項に規定する分割型分割が行われる場合について適用し、同日前に改正前の所得税法施行令（以下「旧令」という。）第百十三条第二項（分割型分割により取得した株式等の取得価額）に規定する分割型分割が行われた場合については、なお従前の例による。 suppl-4222-50/art-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-3/par-2 Article 113, paragraphs (2), (3) and (5) (Acquisition Price of Shares, etc. Acquired Through Company Split by Split-Off) of the New Order apply to the case where a company split by split-off without consideration prescribed in paragraph (2) of that Article or a company split by split-off prescribed in paragraph (3) of that Article is carried out on or after October 1, 2010, and for the case where a company split by split-off prescribed in Article 113, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through Company Split by Split-Off) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") was carried out before that date, the provisions then in force continue to govern. machine translation, not official **第三項** 新令第百十七条（旧株一株の従前の取得価額等）の規定は、平成二十二年十月一日以後に同条に規定する事実が生ずる場合について適用し、同日前に旧令第百十七条（旧株一株の従前の取得価額等）に規定する事実が生じた場合については、なお従前の例による。 suppl-4222-50/art-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-3/par-3 Article 117 (Previous Acquisition Price, etc. of One Old Share) of the New Order applies to the case where an event prescribed in that Article occurs on or after October 1, 2010, and for the case where an event prescribed in Article 117 (Previous Acquisition Price, etc. of One Old Share) of the Former Order occurred before that date, the provisions then in force continue to govern. machine translation, not official ### 第四条（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 caption: machine translation, not official suppl-4222-50/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-4 **第一項** 改正法附則第五十七条第五項（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十八条（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（第一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（平成二十二年法律第六号）附則第五十七条第五項（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十八条（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（第一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。 suppl-4222-50/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-4/par-1 With regard to the application of Article 133-2, paragraph (1) (Special Provision on Depreciation Allowance of Obsolete Depreciable Assets) of the New Order to an individual to whom the provisions of Article 14 (limited to the portion pertaining to paragraph (1)) (Special Depreciation of Quality Rental Housing) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) before the amendment by the provisions of Article 18 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Amending Act, as it remains in force pursuant to the provisions of Article 57, paragraph (5) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of the Amending Act, apply, in Article 133-2, paragraph (1) of the New Order, "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 ") or the provisions of Article 14 (limited to the portion pertaining to paragraph (1)) (Special Depreciation of Quality Rental Housing) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 18 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010), as it remains in force pursuant to the provisions of Article 57, paragraph (5) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of that Act". machine translation, not official ### 第五条（外国税額控除の対象とならない外国所得税の額に関する経過措置） — Transitional Measures Concerning the Amount of Foreign Income Tax Not Subject to Foreign Tax Credit caption: machine translation, not official suppl-4222-50/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-5 **第一項** 新令第二百二十二条の二第三項（第二号に係る部分に限る。）（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、平成二十六年一月一日以後に支払を受けるべき同号に規定する非課税口座内上場株式等の配当等に対して課される同号に規定する外国所得税の額について適用する。 suppl-4222-50/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-5/par-1 Article 222-2, paragraph (3) (limited to the portion pertaining to item (ii)) (Amount of Foreign Income Tax Not Subject to Foreign Tax Credit) of the New Order applies to the amount of foreign income tax prescribed in that item that is imposed on dividends and similar income of listed shares, etc. in a tax-exempt account prescribed in that item that are to be received on or after January 1, 2014. machine translation, not official ### 第六条（報酬、料金等に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding on Remuneration, Fees, etc. caption: machine translation, not official suppl-4222-50/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-6 **第一項** 新令第三百二十条第二項（報酬、料金、契約金又は賞金に係る源泉徴収）の規定は、この政令の施行の日以後に支払うべき新法第二百四条第一項第二号（報酬、料金等に係る源泉徴収義務）に掲げる報酬又は料金について適用し、同日前に支払うべき旧法第二百四条第一項第二号（報酬、料金等に係る源泉徴収義務）に掲げる報酬又は料金については、なお従前の例による。 suppl-4222-50/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-6/par-1 Article 320, paragraph (2) (Withholding on Remuneration, Fees, Contract Money or Prizes) of the New Order applies to the remuneration or fees listed in Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the New Act that are payable on or after the date of enforcement of this Cabinet Order, and for the remuneration or fees listed in Article 204, paragraph (1), item (ii) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Former Act that are payable before that date, the provisions then in force continue to govern. machine translation, not official ### 第七条（支払調書に関する経過措置の対象となる契約） — Contracts Subject to Transitional Measures Concerning Payment Reports caption: machine translation, not official suppl-4222-50/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-7 **第一項** 改正法附則第九条第四項（告知、支払調書及び支払通知書に関する経過措置）の規定により読み替えて適用される新法第二百二十五条第一項第六号（支払調書）に規定する政令で定める共済に係る契約は、次に掲げる契約とする。 suppl-4222-50/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-7/par-1 The contracts pertaining to mutual aid specified by Cabinet Order prescribed in Article 225, paragraph (1), item (vi) (Payment Reports) of the New Act, as applied with replacement of terms pursuant to the provisions of Article 9, paragraph (4) (Transitional Measures Concerning Notice, Payment Reports and Notices of Payment) of the Supplementary Provisions of the Amending Act, are the following contracts: machine translation, not official **一** 農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十号（共済に関する施設）の事業を行う農業協同組合連合会の締結した共済に係る契約 suppl-4222-50/art-7/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-7/par-1/item-1 a contract pertaining to mutual aid concluded by a federation of agricultural cooperatives that carries on the business of Article 10, paragraph (1), item (x) (Facilities for Mutual Aid) of the Agricultural Co-operatives Act (Act No. 132 of 1947); machine translation, not official **二** 水産業協同組合法（昭和二十三年法律第二百四十二号）第十一条第一項第十一号（漁業協同組合の組合員の共済に関する事業）若しくは第九十三条第一項第六号の二（水産加工業協同組合の組合員の共済に関する事業）の事業を行う漁業協同組合若しくは水産加工業協同組合又は共済水産業協同組合連合会の締結した共済に係る契約 suppl-4222-50/art-7/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-7/par-1/item-2 a contract pertaining to mutual aid concluded by a fishery cooperative or fishery processing cooperative that carries on the business of Article 11, paragraph (1), item (xi) (Business Relating to Mutual Aid for Members of Fishery Cooperatives) or Article 93, paragraph (1), item (vi)-2 (Business Relating to Mutual Aid for Members of Fishery Processing Cooperatives) of the Fishery Industry Cooperative Act (Act No. 242 of 1948), or by a mutual aid federation of fishery industry cooperatives; machine translation, not official **三** 消費生活協同組合法（昭和二十三年法律第二百号）第十条第一項第四号（組合員の生活の共済を図る事業）の事業を行う消費生活協同組合連合会の締結した共済に係る契約のうち財務省令で定めるもの suppl-4222-50/art-7/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-7/par-1/item-3 a contract pertaining to mutual aid concluded by a federation of consumer cooperatives that carries on the business of Article 10, paragraph (1), item (iv) (Business for Mutual Aid for the Livelihood of Members) of the Consumer Cooperatives Act (Act No. 200 of 1948), as specified by Ministry of Finance Order. machine translation, not official --- ## Cites - suppl-4222-50/art-1/par-1/item-2: 附則第二条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4222-50/art-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-2 - suppl-4222-50/art-1/par-1/item-2: 第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4222-50/art-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-3 - suppl-4222-50/art-1/par-1/item-4-2: 附則第五条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4222-50/art-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-5 - suppl-4222-50/art-2/par-1: 第六十一条第二項第二号 → 所得税法施行令 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-2/item-2 - suppl-4222-50/art-2/par-1: 第三号 → 所得税法施行令 第六十一条第二項第四号 (Article 61, paragraph (2), item (iv)), art-61/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-2/item-4 - suppl-4222-50/art-2/par-1: 第二十五条第一項第二号 → 所得税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-2 (e-Gov law ID 340AC0000000033) - suppl-4222-50/art-3/par-1: 新令第百十二条第二項 → 所得税法施行令 第百十二条第二項 (Article 112, paragraph (2)), art-112/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-2 - suppl-4222-50/art-3/par-2: 新令第百十三条第二項 → 所得税法施行令 第百十三条第二項 (Article 113, paragraph (2)), art-113/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-2 - suppl-4222-50/art-3/par-2: 第三項 → 所得税法施行令 第百十三条第三項 (Article 113, paragraph (3)), art-113/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-3 - suppl-4222-50/art-3/par-2: 第五項 → 所得税法施行令 第百十三条第五項 (Article 113, paragraph (5)), art-113/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-5 - suppl-4222-50/art-3/par-3: 新令第百十七条 → 所得税法施行令 第百十七条 (Article 117), art-117 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-117 - suppl-4222-50/art-5/par-1: 新令第二百二十二条の二第三項 → 所得税法施行令 第二百二十二条の二第三項 (Article 222-2, paragraph (3)), art-222-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-222-2/par-3 - suppl-4222-50/art-5/par-1: 第二号 → 所得税法施行令 第二百二十二条の二第三項第二号 (Article 222-2, paragraph (3), item (ii)), art-222-2/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-222-2/par-3/item-2 - suppl-4222-50/art-6/par-1: 新令第三百二十条第二項 → 所得税法施行令 第三百二十条第二項 (Article 320, paragraph (2)), art-320/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-320/par-2 - suppl-4222-50/art-6/par-1: 新法第二百四条第一項第二号 → 所得税法 第二百四条第一項第二号 (Article 204, paragraph (1), item (ii)), art-204/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-2 (e-Gov law ID 340AC0000000033) - suppl-4222-50/art-7/par-1: 新法第二百二十五条第一項第六号 → 所得税法 第二百二十五条第一項第六号 (Article 225, paragraph (1), item (vi)), art-225/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-6 (e-Gov law ID 340AC0000000033) - suppl-4222-50/art-7/par-1/item-1: 農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十号 → e-Gov law 322AC0000000132, 第十条第一項第十号 (Article 10, paragraph (1), item (x)), art-10/par-1/item-10 — not held in this collection - suppl-4222-50/art-7/par-1/item-2: 水産業協同組合法（昭和二十三年法律第二百四十二号）第十一条第一項第十一号 → e-Gov law 323AC0000000242, 第十一条第一項第十一号 (Article 11, paragraph (1), item (xi)), art-11/par-1/item-11 — not held in this collection - suppl-4222-50/art-7/par-1/item-2: 第九十三条第一項第六号の二 → e-Gov law 323AC0000000242, 第九十三条第一項第六号の二 (Article 93, paragraph (1), item (vi-2)), art-93/par-1/item-6-2 — not held in this collection - suppl-4222-50/art-7/par-1/item-3: 消費生活協同組合法（昭和二十三年法律第二百号）第十条第一項第四号 → e-Gov law 323AC0000000200, 第十条第一項第四号 (Article 10, paragraph (1), item (iv)), art-10/par-1/item-4 — not held in this collection ## Cited by 2 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二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-1/par-1/item-2 - 所得税法施行令 附則第一条第一項第四号の二（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4222-50/art-1/par-1/item-4-2 --- ## 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-20261106T163957-155, 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-20261106T173921-098, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-100, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-119, 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