# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等に関する経過措置） — address `suppl-4262-137/art-11` - 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-4262-137/art-11 - 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. --- ### 第十一条（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等に関する経過措置） — Transitional Measures Concerning the Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Receiving the Consideration for the Transfer of Shares, etc. caption: machine translation, not official suppl-4262-137/art-11 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-11 **第一項** 新令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の規定は、施行日以後に同項の申請書の同項に規定する提出をする場合について適用し、施行日前に旧令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の申請書の提出をした場合については、なお従前の例による。 suppl-4262-137/art-11/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4262-137/art-11/par-1 The provisions of Article 343, paragraph (3) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the New Order apply to cases where the written application set out in that paragraph is submitted, as prescribed in that paragraph, on or after the Effective Date, and the provisions then in force continue to govern cases where the written application under Article 343, paragraph (3) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Former Order was submitted before the Effective Date. machine translation, not official --- ## Cites - suppl-4262-137/art-11/par-1: 新令第三百四十三条第三項 → 所得税法施行令 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-343/par-5 --- ## 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-20261106T173921-128, 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