# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（国外転出をする場合の譲渡所得等の特例に関する経過措置） — address `suppl-4302-131/art-10` - 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-4302-131/art-10 - 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. --- ### 第十条（国外転出をする場合の譲渡所得等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Capital Gains, etc. in the Case of Departure from Japan caption: machine translation, not official suppl-4302-131/art-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-10 **第一項** 新令第百七十条第六項（国外転出をする場合の譲渡所得等の特例）（新令第百七十条の二第三項（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）において準用する場合を含む。）の規定により読み替えて適用される新令第百十二条第二項（合併により取得した株式等の取得価額）及び新令第百十三条第二項（分割型分割により取得した株式等の取得価額）の規定は、施行日以後に行われる新令第百十二条第二項に規定する無対価合併及び新令第百十三条第二項に規定する無対価分割型分割について適用し、施行日前に行われた旧令第百十二条第二項（合併により取得した株式等の取得価額）に規定する無対価合併及び旧令第百十三条第二項（分割型分割により取得した株式等の取得価額）に規定する無対価分割型分割については、なお従前の例による。 suppl-4302-131/art-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-10/par-1 The provisions of Article 112, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Merger) and Article 113, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of the New Order, as applied by reading replaced pursuant to the provisions of Article 170, paragraph (6) (Special Provisions on Capital Gains upon Departure from Japan) of the New Order (including where applied mutatis mutandis pursuant to Article 170-2, paragraph (3) (Special Provisions on Capital Gains upon Transfer of Assets to a Nonresident by Gift or Similar Transfer) of the New Order), apply to a merger without consideration prescribed in Article 112, paragraph (2) of the New Order and a company split by split-off without consideration prescribed in Article 113, paragraph (2) of the New Order that are carried out on or after the Effective Date, and the provisions then in force continue to govern a merger without consideration prescribed in Article 112, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Merger) of the Former Order and a company split by split-off without consideration prescribed in Article 113, paragraph (2) (Acquisition Price of Shares, etc. Acquired Through a Company Split by Split-Off) of the Former Order that were carried out before the Effective Date. machine translation, not official --- ## Cites - suppl-4302-131/art-10/par-1: 新令第百七十条第六項 → 所得税法施行令 第百七十条第六項 (Article 170, paragraph (6)), art-170/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170/par-6 - suppl-4302-131/art-10/par-1: 新令第百七十条の二第三項 → 所得税法施行令 第百七十条の二第三項 (Article 170-2, paragraph (3)), art-170-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170-2/par-3 - suppl-4302-131/art-10/par-1: 新令第百十二条第二項 → 所得税法施行令 第百十二条第二項 (Article 112, paragraph (2)), art-112/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-112/par-2 - suppl-4302-131/art-10/par-1: 新令第百十三条第二項 → 所得税法施行令 第百十三条第二項 (Article 113, paragraph (2)), art-113/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-113/par-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-20261106T173921-130, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-133, 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