# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4292-105/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（退職所得控除額に係る勤続年数の計算に関する経過措置） — address `suppl-4292-105/art-5` - 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-4292-105/art-5 - 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. --- ### 第五条（退職所得控除額に係る勤続年数の計算に関する経過措置） — Transitional Measures Concerning the Calculation of Years of Service for the Retirement Income Deduction caption: machine translation, not official suppl-4292-105/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4292-105/art-5 **第一項** 新令第六十九条第一項（退職所得控除額に係る勤続年数の計算）の規定は、施行日以後に支払を受けるべき同項第二号に規定する退職一時金等について適用し、施行日前に支払を受けるべき改正前の所得税法施行令（以下「旧令」という。）第六十九条第一項第二号（退職所得控除額に係る勤続年数の計算）に規定する退職一時金等については、なお従前の例による。 suppl-4292-105/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4292-105/art-5/par-1 The provisions of Article 69, paragraph (1) (Calculation of Years of Service for the Retirement Income Deduction) of the New Order apply to the lump-sum retirement payment, etc. prescribed in item (ii) of that paragraph that is to be received on or after the Effective Date, and the provisions then in force continue to govern the lump-sum retirement payment, etc. prescribed in Article 69, paragraph (1), item (ii) (Calculation of Years of Service for the Retirement Income Deduction) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that is to be received before the Effective Date. machine translation, not official --- ## Cites - suppl-4292-105/art-5/par-1: 新令第六十九条第一項 → 所得税法施行令 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-69/par-1 - suppl-4292-105/art-5/par-1: 同項第二号 → 所得税法施行令 第六十九条第一項第二号 (Article 69, paragraph (1), item (ii)), art-69/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-69/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-20261106T173921-131, 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