# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4272-141/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（資産に係る控除対象外消費税額等の必要経費算入に関する経過措置） — address `suppl-4272-141/art-9` - 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-9 - 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. --- ### 第九条（資産に係る控除対象外消費税額等の必要経費算入に関する経過措置） — Transitional Measures regarding Inclusion in Necessary Expenses of Non-Deductible Consumption Tax Amounts, etc. Pertaining to Assets caption: machine translation, not official suppl-4272-141/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4272-141/art-9 **第一項** 新令第百八十二条の二第二項（資産に係る控除対象外消費税額等の必要経費算入）の規定は、平成二十七年分以後の所得税について適用し、平成二十六年分以前の所得税については、なお従前の例による。 suppl-4272-141/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4272-141/art-9/par-1 The provisions of Article 182-2, paragraph (2) (Inclusion in Necessary Expenses of Non-Deductible Consumption Tax Amount, etc. on Assets) of the New Order apply to the income tax for 2015 and subsequent years, and the provisions then in force continue to govern the income tax for 2014 and earlier years. machine translation, not official --- ## Cites - suppl-4272-141/art-9/par-1: 新令第百八十二条の二第二項 → 所得税法施行令 第百八十二条の二第二項 (Article 182-2, paragraph (2)), art-182-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-182-2/par-2 ## 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二号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-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 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-160, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-126, 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