# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4272-141/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（資産の譲渡とみなされる行為に関する経過措置） — address `suppl-4272-141/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-4272-141/art-6 - 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. --- ### 第六条（資産の譲渡とみなされる行為に関する経過措置） — Transitional Measures Concerning Acts Deemed to Be a Transfer of Assets caption: machine translation, not official suppl-4272-141/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4272-141/art-6 **第一項** 新令第七十九条（第一項第三号に係る部分に限る。）（資産の譲渡とみなされる行為）の規定は、個人がこの政令の施行の日以後に行う同項に規定する借地権の設定について適用する。 suppl-4272-141/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4272-141/art-6/par-1 The provisions of Article 79 (limited to the portion pertaining to paragraph (1), item (iii)) (Acts Deemed to Be Transfers of Assets) of the New Order apply to the establishment of a land leasehold right prescribed in that paragraph that an individual carries out on or after the date this Cabinet Order comes into effect. machine translation, not official --- ## Cites - suppl-4272-141/art-6/par-1: 新令第七十九条 → 所得税法施行令 第七十九条 (Article 79), art-79 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-79 - suppl-4272-141/art-6/par-1: 第一項第三号 → 所得税法施行令 第七十九条第一項第三号 (Article 79, paragraph (1), item (iii)), art-79/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-1/item-3 - suppl-4272-141/art-6/par-1: 同項 → 所得税法施行令 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-79/par-1 --- ## 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-20261106T163957-120, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-160, 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