# 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-4312-95/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)（外国税額控除の対象とならない外国所得税の額等に関する経過措置） — address `suppl-4312-95/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-4312-95/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（外国税額控除の対象とならない外国所得税の額等に関する経過措置） — Transitional Measures Concerning Amounts, etc. of Foreign Income Tax Not Subject to Foreign Tax Credit caption: machine translation, not official suppl-4312-95/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4312-95/art-5 **第一項** 新令第二百二十二条の二第三項及び第二百五十八条第四項（第一号に係る部分に限る。）の規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。 suppl-4312-95/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4312-95/art-5/par-1 The provisions of Article 222-2, paragraph (3) and Article 258, paragraph (4) (limited to the part pertaining to item (i)) of the New Order apply to income tax for tax year 2020 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2019 and earlier years. machine translation, not official --- ## Cites - suppl-4312-95/art-5/par-1: 新令第二百二十二条の二第三項 → 所得税法施行令 第二百二十二条の二第三項 (Article 222-2, paragraph (3)), art-222-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-222-2/par-3 - suppl-4312-95/art-5/par-1: 第二百五十八条第四項 → 所得税法施行令 第二百五十八条第四項 (Article 258, paragraph (4)), art-258/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-258/par-4 --- ## 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-20261106T173921-134, 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