# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十八条 (Supplementary Provisions, Article 18) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-18. 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: 第十八条 (Supplementary Provisions, Article 18)（内国法人が引き受けた投資信託等の信託財産に係る利子等の課税の特例に関する経過措置） — address `suppl-4302-131/art-18` - 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-18 - 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. --- ### 第十八条（内国法人が引き受けた投資信託等の信託財産に係る利子等の課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation of Interest and Similar Income from the Trust Property of an Investment Trust, etc. Undertaken by a Domestic Corporation as Trustee caption: machine translation, not official suppl-4302-131/art-18 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-18 **第一項** 新令第三百条第二項から第十四項まで（信託財産に係る利子等の課税の特例）の規定は、令和二年一月一日以後に支払われる同条第二項に規定する収益の分配について適用し、同日前に支払われた旧令第三百条第二項（信託財産について納付した所得税額の控除）に規定する収益の分配については、なお従前の例による。 suppl-4302-131/art-18/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-18/par-1 The provisions of Article 300, paragraphs (2) through (14) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the New Order apply to a distribution of proceeds prescribed in paragraph (2) of that Article that is paid on or after January 1, 2020, and the provisions then in force continue to govern a distribution of proceeds prescribed in Article 300, paragraph (2) (Deduction of the Amount of Income Tax Paid on Trust Property) of the Former Order that was paid before that date. machine translation, not official --- ## Cites - suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第十項 (Article 300, paragraph (10)), art-300/par-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-10 - suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第十一項 (Article 300, paragraph (11)), art-300/par-11 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-11 - suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第十二項 (Article 300, paragraph (12)), art-300/par-12 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-12 - suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第十三項 (Article 300, paragraph (13)), art-300/par-13 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-13 - suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第十四項 (Article 300, paragraph (14)), art-300/par-14 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-14 - suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-2 - suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第三項 (Article 300, paragraph (3)), art-300/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-3 - suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第四項 (Article 300, paragraph (4)), art-300/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-4 - suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第五項 (Article 300, paragraph (5)), art-300/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-5 - suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第六項 (Article 300, paragraph (6)), art-300/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-6 - suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第七項 (Article 300, paragraph (7)), art-300/par-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-7 - suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第八項 (Article 300, paragraph (8)), art-300/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-8 - suppl-4302-131/art-18/par-1: 新令第三百条第二項から第十四項まで → 所得税法施行令 第三百条第九項 (Article 300, paragraph (9)), art-300/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-9 ## 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三号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-3 --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-165, 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