# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十二条 (Supplementary Provisions, Article 12)

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- 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: 第十二条 (Supplementary Provisions, Article 12)（リース譲渡に係る収入及び費用の帰属の時期に関する経過措置） — address `suppl-4302-131/art-12`
- 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-12
- 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.
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They are never merged and never substituted for one another.

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### 第十二条（リース譲渡に係る収入及び費用の帰属の時期に関する経過措置） — Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Transfers under a Lease
<sup>caption: machine translation, not official</sup>
<sup>suppl-4302-131/art-12 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12</sup>

**第一項**  改正法附則第八条第一項（リース譲渡に係る収入及び費用の帰属の時期に関する経過措置）の規定によりなおその効力を有するものとされる旧法第六十五条（延払条件付販売等に係る収入及び費用の帰属時期）（旧法第百六十五条第一項（総合課税に係る所得税の課税標準、税額等の計算）の規定により準じて計算する場合を含む。以下この条において同じ。）の規定に基づく旧令第百八十八条から第百九十一条まで（延払条件付販売等に係る収入及び費用の帰属時期）（旧令第百八十八条第二項及び第三項、第百八十九条並びに第百九十一条第五項から第八項までの規定を除く。）及び第二百九十二条第一項（第十二号に係る部分に限る。）（恒久的施設帰属所得についての総合課税に係る所得税の課税標準等の計算）の規定は、なおその効力を有する。
<sup>suppl-4302-131/art-12/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-1</sup>
The provisions of Articles 188 through 191 (Timing for Attributing Revenue and Expenses Pertaining to Sale on Deferred Payment Terms) of the Former Order (excluding the provisions of Article 188, paragraphs (2) and (3), Article 189, and Article 191, paragraphs (5) through (8) of the Former Order) and Article 292, paragraph (1) (limited to the part pertaining to item (xii)) (Calculation of the Tax Base, etc. of Income Taxes Imposed on Aggregate Income on Income Attributable to a Permanent Establishment) of the Former Order, which are based on the provisions of Article 65 (Timing for Attributing Revenue and Expenses Pertaining to Sale on Deferred Payment Terms) of the Former Act (including where calculated in accordance with Article 165, paragraph (1) (Calculation of the Tax Base, Tax Amount, etc. of Income Taxes Imposed on Aggregate Income) of the Former Act; the same applies hereinafter in this Article) that remains in force pursuant to the provisions of Article 8, paragraph (1) (Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Transfers under a Lease) of the Supplementary Provisions of the Amending Act, remain in force.
<sup>machine translation, not official</sup>

**第二項**  改正法附則第八条第一項の規定によりなおその効力を有するものとされる旧法第六十五条の規定の適用がある場合における租税特別措置法施行令第十九条（土地の譲渡等に係る事業所得等の課税の特例）の規定の適用については、同条第四項中「又は第二項」とあるのは「若しくは第二項の規定又は所得税法等の一部を改正する法律（平成三十年法律第七号）附則第八条第一項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法（以下この項において「旧効力所得税法」という。）第六十五条第一項」と、「同条の」とあるのは「所得税法第六十五条又は旧効力所得税法第六十五条の」とする。
<sup>suppl-4302-131/art-12/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-2</sup>
With regard to the application of the provisions of Article 19 (Special Provisions on Taxation of Business Income, etc. Pertaining to Transfers, etc. of Land) of the Order for Enforcement of the Act on Special Measures Concerning Taxation where the provisions of Article 65 of the Former Act that remain in force pursuant to the provisions of Article 8, paragraph (1) of the Supplementary Provisions of the Amending Act apply, the phrase "or paragraph (2)" in Article 19, paragraph (4) of that Order is deemed to be replaced with "or paragraph (2), or Article 65, paragraph (1) of the Income Tax Act prior to its amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) that remains in force pursuant to the provisions of Article 8, paragraph (1) of the Supplementary Provisions of that Act (hereinafter referred to as the "Former Income Tax Act Remaining in Force" in this paragraph)", and the phrase "of that Article" is deemed to be replaced with "of Article 65 of the Income Tax Act or Article 65 of the Former Income Tax Act Remaining in Force".
<sup>machine translation, not official</sup>

**第三項**  個人が施行日前に旧法第六十五条第三項に規定する延払条件付販売等（第六項において「延払条件付販売等」という。）に該当する改正法附則第八条第一項に規定する特定資産の販売等（以下この項及び第六項において「特定資産の販売等」という。）に係る契約をし、かつ、施行日以後に当該特定資産の販売等に係る目的物又は役務の引渡し又は提供をした場合には、同条第一項の規定の適用については、当該特定資産の販売等は、施行日前に行われたものとする。
<sup>suppl-4302-131/art-12/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-3</sup>
Where an individual, before the Effective Date, enters into a contract for a specified sale of assets prescribed in Article 8, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter referred to as a "specified sale of assets" in this paragraph and paragraph (6)) that falls under a sale on deferred payment terms prescribed in Article 65, paragraph (3) of the Former Act (referred to as a "sale on deferred payment terms" in paragraph (6)), and delivers or provides the subject matter or services pertaining to that specified sale of assets on or after the Effective Date, then for the purpose of applying the provisions of Article 8, paragraph (1) of the Supplementary Provisions of the Amending Act, that specified sale of assets is deemed to have been carried out before the Effective Date.
<sup>machine translation, not official</sup>

**第四項**  改正法附則第八条第三項の規定の適用を受けている個人が死亡した場合において、その個人の事業を相続人が承継したときは、当該相続人のその死亡の日の属する年以後の各年分の事業所得の金額の計算については、当該個人がした同条第四項の記載は当該相続人がしたものとみなして、同条第三項の規定を適用する。この場合において、当該相続人の次の各号に掲げる年分における同項の規定の適用については、当該各号に定めるところによる。
<sup>suppl-4302-131/art-12/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-4</sup>
Where an individual who is subject to the application of the provisions of Article 8, paragraph (3) of the Supplementary Provisions of the Amending Act dies and an heir succeeds to that individual's business, in calculating the amount of business income of that heir for each year on or after the year that includes the date of that death, the provisions of Article 8, paragraph (3) of the Supplementary Provisions of the Amending Act apply by deeming the entry made by that individual under paragraph (4) of that Article to have been made by that heir. In this case, for the application of the provisions of paragraph (3) of that Article to that heir for the years set forth in the following items, the provisions of the relevant item govern.
<sup>machine translation, not official</sup>

  **一**  当該個人の死亡の日の属する年　当該個人の改正法附則第八条第三項の規定の適用に係る同条第二項に規定する未計上収入金額及び未計上経費額（以下この項においてそれぞれ「未計上収入金額」及び「未計上経費額」という。）を百二十で除し、これに当該相続人がその年において当該事業を営んでいた期間の月数を乗じて計算した金額を同条第三項第一号に掲げる金額とし、当該未計上収入金額及び未計上経費額を同項第二号イに掲げる金額とし、当該未計上収入金額及び未計上経費額のうち、当該個人の各年分の事業所得の金額の計算上総収入金額及び必要経費に算入された金額を同号ロに掲げる金額とする。
  <sup>suppl-4302-131/art-12/par-4/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-4/item-1</sup>
  The year that includes the date of death of that individual: the amount calculated by dividing the unrecorded revenue amount and unrecorded expense amount prescribed in Article 8, paragraph (2) of the Supplementary Provisions of the Amending Act that pertain to that individual's application of the provisions of paragraph (3) of that Article (hereinafter referred to respectively as the "unrecorded revenue amount" and the "unrecorded expense amount" in this paragraph) by 120 and multiplying the result by the number of months in the period in that year during which that heir carried on that business is the amount set forth in paragraph (3), item (i) of that Article, those unrecorded revenue amount and unrecorded expense amount are the amount set forth in item (ii), (a) of that paragraph, and the portion of those unrecorded revenue amount and unrecorded expense amount that was included in gross revenue and necessary expenses in the calculation of that individual's amount of business income for each year is the amount set forth in (b) of that item;
  <sup>machine translation, not official</sup>

  **二**  当該個人の死亡の日の属する年の翌年以後の各年　当該個人の改正法附則第八条第三項の規定の適用に係る未計上収入金額及び未計上経費額を百二十で除し、これに当該相続人がその年において当該事業を営んでいた期間の月数を乗じて計算した金額を同項第一号に掲げる金額とし、当該未計上収入金額及び未計上経費額を同項第二号イに掲げる金額とし、当該未計上収入金額及び未計上経費額のうち、当該個人の各年分の事業所得の金額の計算上総収入金額及び必要経費に算入された金額と当該相続人のその年の前年以前の各年分の事業所得の金額の計算上総収入金額及び必要経費に算入された金額との合計額を同号ロに掲げる金額とする。
  <sup>suppl-4302-131/art-12/par-4/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-4/item-2</sup>
  Each year on or after the year following the year that includes the date of death of that individual: the amount calculated by dividing the unrecorded revenue amount and unrecorded expense amount pertaining to that individual's application of the provisions of Article 8, paragraph (3) of the Supplementary Provisions of the Amending Act by 120 and multiplying the result by the number of months in the period in that year during which that heir carried on that business is the amount set forth in item (i) of that paragraph, those unrecorded revenue amount and unrecorded expense amount are the amount set forth in item (ii), (a) of that paragraph, and the sum of the portion of those unrecorded revenue amount and unrecorded expense amount that was included in gross revenue and necessary expenses in the calculation of that individual's amount of business income for each year and the portion of them that was included in gross revenue and necessary expenses in the calculation of that heir's amount of business income for each of the year preceding that year and earlier years is the amount set forth in item (ii), (b) of that paragraph.
  <sup>machine translation, not official</sup>

**第五項**  前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを切り捨てる。
<sup>suppl-4302-131/art-12/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-5</sup>
The number of months referred to in the preceding paragraph is calculated according to the calendar, and where a fraction of less than one month arises, it is discarded.
<sup>machine translation, not official</sup>

**第六項**  延払条件付販売等に該当する特定資産の販売等に係る収入金額及び費用の額につき改正法附則第八条第一項の規定によりなおその効力を有するものとされる旧法第六十五条第一項本文の規定の適用を受けている個人が死亡した場合において、その個人の事業を相続人が承継し、かつ、当該相続人が当該特定資産の販売等に係る収入金額及び費用の額につき同項本文の規定の適用を受けなかったときは、当該相続人（改正法附則第八条第二項及び第三項に規定する個人に該当するものを除く。）を改正法附則第八条第二項及び第三項に規定する個人とみなして、これらの規定を適用する。この場合において、当該相続人が平成三十年から令和五年までの各年において当該特定資産の販売等に係る収入金額及び費用の額につき同条第二項第一号に規定する延払基準の方法により経理したときは、当該相続人は、同号に規定する延払基準の方法により経理しなかったものとみなす。
<sup>suppl-4302-131/art-12/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-6</sup>
Where an individual who is subject to the application of the provisions of the main clause of Article 65, paragraph (1) of the Former Act that remain in force pursuant to the provisions of Article 8, paragraph (1) of the Supplementary Provisions of the Amending Act with regard to the revenue and expenses pertaining to a specified sale of assets that falls under a sale on deferred payment terms dies, and an heir succeeds to that individual's business and was not subject to the application of the provisions of the main clause of Article 65, paragraph (1) of the Former Act with regard to the revenue and expenses pertaining to that specified sale of assets, the provisions of Article 8, paragraphs (2) and (3) of the Supplementary Provisions of the Amending Act apply by deeming that heir (excluding one who falls under the individual prescribed in Article 8, paragraphs (2) and (3) of the Supplementary Provisions of the Amending Act) to be the individual prescribed in those provisions. In this case, where that heir has accounted for the revenue and expenses pertaining to that specified sale of assets by the deferred payment basis method prescribed in paragraph (2), item (i) of that Article in each year from 2018 through 2023, that heir is deemed not to have accounted for them by the deferred payment basis method prescribed in that item.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4302-131/art-12/par-1: この条 → 所得税法施行令 附則第十二条 (Supplementary Provisions, Article 12), suppl-4302-131/art-12 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12
- suppl-4302-131/art-12/par-2: 同法第一条 → e-Gov law 430AC0000000007, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4302-131/art-12/par-2: 所得税法第六十五条 → 所得税法 第六十五条 (Article 65), art-65 — https://japanlaw.org/en/income-tax-act/art-65 (e-Gov law ID 340AC0000000033)
- suppl-4302-131/art-12/par-3: 第六項 → 所得税法施行令 附則第十二条第六項 (Supplementary Provisions, Article 12, paragraph (6)), suppl-4302-131/art-12/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-6
- suppl-4302-131/art-12/par-3: この項 → 所得税法施行令 附則第十二条第三項 (Supplementary Provisions, Article 12, paragraph (3)), suppl-4302-131/art-12/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-3
- suppl-4302-131/art-12/par-4/item-1: この項 → 所得税法施行令 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4302-131/art-12/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-4
- suppl-4302-131/art-12/par-5: 前項 → 所得税法施行令 附則第十二条第四項 (Supplementary Provisions, Article 12, paragraph (4)), suppl-4302-131/art-12/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-4

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 附則第十二条第一項（リース譲渡に係る収入及び費用の帰属の時期に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-1
- 所得税法施行令 附則第十二条第三項（リース譲渡に係る収入及び費用の帰属の時期に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-3
- 所得税法施行令 附則第十二条第四項第一号（リース譲渡に係る収入及び費用の帰属の時期に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-4/item-1
- 所得税法施行令 附則第十二条第五項（リース譲渡に係る収入及び費用の帰属の時期に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-12/par-5

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## 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-20261106T173921-133, 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-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