# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4272-141/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（国外転出をする場合の譲渡所得等の特例等に関する経過措置） — address `suppl-4272-141/art-8` - 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-8 - 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. --- ### 第八条（国外転出をする場合の譲渡所得等の特例等に関する経過措置） — Transitional Measures Concerning the Special Provisions for Capital Gains, etc. upon Departure from Japan, etc. caption: machine translation, not official suppl-4272-141/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4272-141/art-8 **第一項** 平成二十七年七月一日から同年十二月三十一日までの間における新令第百七十条第一項（国外転出をする場合の譲渡所得等の特例）の規定の適用については、同項中「若しくは第四項（一般株式等に係る譲渡所得等の課税の特例）又は第三十七条の十一第三項若しくは第四項（上場株式等に係る譲渡所得等の課税の特例）」とあるのは「又は第四項（株式等に係る譲渡所得等の課税の特例）」と、「同法第三十七条の十第一項に規定する一般株式等に係る譲渡所得等又は同法第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等」とあるのは「同条第一項に規定する株式等に係る譲渡所得等」と、「同法第三十七条の十第三項若しくは第四項各号又は第三十七条の十一第四項各号」とあるのは「同条第三項又は第四項各号」と、「同法第三十七条の十第二項」とあるのは「同条第二項」とする。 suppl-4272-141/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4272-141/art-8/par-1 With regard to the application of Article 170, paragraph (1) (Special Provisions for Capital Gains, etc. upon Departure from Japan) of the New Order during the period from July 1 to December 31, 2015, the phrase "or paragraph (4) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.) or Article 37-11, paragraph (3) or (4) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.)" in that paragraph is deemed to be replaced with "or paragraph (4) (Special Provisions on Taxation of Capital Gains, etc. on Shares, etc.)"; the phrase "capital gains, etc. from general shares, etc. prescribed in Article 37-10, paragraph (1) of that Act or capital gains, etc. from listed shares, etc. prescribed in Article 37-11, paragraph (1) of that Act" is deemed to be replaced with "capital gains, etc. from shares, etc. prescribed in paragraph (1) of that Article"; the phrase "the items of Article 37-10, paragraph (3) or (4) or the items of Article 37-11, paragraph (4) of that Act" is deemed to be replaced with "the items of paragraph (3) or (4) of that Article"; and the phrase "Article 37-10, paragraph (2) of that Act" is deemed to be replaced with "paragraph (2) of that Article". machine translation, not official **第二項** 平成二十七年七月一日前において居住者が出入国管理及び難民認定法（昭和二十六年政令第三百十九号）別表第二（在留資格）の上欄の在留資格をもって在留していた期間がある場合における所得税法施行令第百七十条第三項第一号及び第百七十条の二第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）の規定の適用については、同号中「期間を除く」とあるのは、「期間及び平成二十七年六月三十日までに同法別表第二（在留資格）の上欄の在留資格をもつて在留していた期間を除く」とする。 suppl-4272-141/art-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4272-141/art-8/par-2 With regard to the application of Article 170, paragraph (3), item (i) and Article 170-2, paragraph (1) (Special Provisions for Capital Gains, etc. When Assets Are Transferred to a Nonresident by Gift or Similar Transfer) of the Order for Enforcement of the Income Tax Act in the case where a Resident has had a period of residence before July 1, 2015 with a status of residence in the upper column of Appended Table II (Status of Residence) of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951), the phrase "excluding the period" in Article 170, paragraph (3), item (i) of that Order is deemed to be replaced with "excluding the period and any period of residence through June 30, 2015 with a status of residence in the upper column of Appended Table II (Status of Residence) of that Act". machine translation, not official --- ## Cites - suppl-4272-141/art-8/par-1: 新令第百七十条第一項 → 所得税法施行令 第百七十条第一項 (Article 170, paragraph (1)), art-170/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170/par-1 - suppl-4272-141/art-8/par-1: 第四項 → 所得税法施行令 第百七十条第四項 (Article 170, paragraph (4)), art-170/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170/par-4 - suppl-4272-141/art-8/par-2: 別表第二 → 出入国管理及び難民認定法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/en/immigration-control-act/appdx-2 (e-Gov law ID 326CO0000000319) - suppl-4272-141/art-8/par-2: 所得税法施行令第百七十条第三項第一号 → 所得税法施行令 第百七十条第三項第一号 (Article 170, paragraph (3), item (i)), art-170/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170/par-3/item-1 - suppl-4272-141/art-8/par-2: 第百七十条の二第一項 → 所得税法施行令 第百七十条の二第一項 (Article 170-2, paragraph (1)), art-170-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170-2/par-1 ## Cited by 1 provision cites 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-4272-141/art-1/par-1/item-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-20261106T163957-160, 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-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