# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-207. 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: 附　則 (Supplementary Provisions) — address `suppl-5022-207` - 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-5022-207 - 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. --- ## 附　則 令和二年六月二六日政令第二〇七号 suppl-5022-207 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-207 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5022-207/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-207/art-1 **第一項** この政令は、令和四年四月一日から施行する。 suppl-5022-207/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-207/art-1/par-1 This Cabinet Order comes into effect on April 1, 2022. machine translation, not official ### 第六十四条（所得税法施行令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act caption: machine translation, not official suppl-5022-207/art-64 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-207/art-64 **第一項** 第五条の規定による改正後の所得税法施行令（以下この条において「新所得税法施行令」という。）第六十一条第二項第一号の規定の適用については、同号の合併に係る同条第六項第五号に規定する被合併法人の当該合併の日の前日の属する事業年度が連結事業年度（旧法人税法第十五条の二第一項に規定する連結事業年度をいう。以下この条において同じ。）である場合には、当該事業年度終了の時の連結個別資本金等の額（旧法人税法第二条第十七号の二に規定する連結個別資本金等の額をいう。以下この条において同じ。）を新所得税法施行令第六十一条第二項第一号の資本金等の額とみなす。 suppl-5022-207/art-64/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-207/art-64/par-1 With regard to the application of the provisions of Article 61, paragraph (2), item (i) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 5 (hereinafter referred to as the "New Order for Enforcement of the Income Tax Act" in this Article), where the business year that includes the day preceding the date of the merger of the merged corporation prescribed in Article 61, paragraph (6), item (v) of the New Order for Enforcement of the Income Tax Act pertaining to the merger in Article 61, paragraph (2), item (i) of the New Order for Enforcement of the Income Tax Act is a consolidated business year (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies hereinafter in this Article), the amount of consolidated individual stated capital, etc. at the end of that business year (meaning the amount of consolidated individual stated capital, etc. prescribed in Article 2, item (xvii)-2 of the Former Corporation Tax Act; the same applies hereinafter in this Article) is deemed to be the amount of stated capital, etc. in Article 61, paragraph (2), item (i) of the New Order for Enforcement of the Income Tax Act. machine translation, not official **第二項** 新所得税法施行令第六十一条第二項第二号から第四号までの規定の適用については、同項第二号の分割型分割に係る同条第六項第六号に規定する分割法人、同条第二項第三号の株式分配に係る同条第六項第九号に規定する現物分配法人若しくは同条第二項第四号に規定する払戻し等に係る当該払戻し等を行った法人（以下この項において「払戻法人」という。）の当該分割型分割、株式分配若しくは払戻し等の日の属する事業年度又はその前事業年度が連結事業年度である場合には当該分割法人、現物分配法人又は払戻法人の連結個別資本金等の額及び第五条の規定による改正前の所得税法施行令（以下この項において「旧所得税法施行令」という。）第六十一条第二項第二号イに規定する連結個別利益積立金額を当該分割法人、現物分配法人又は払戻法人の資本金等の額（新法人税法第二条第十六号に規定する資本金等の額をいう。次項において同じ。）及び新所得税法施行令第六十一条第二項第二号イに規定する利益積立金額と、当該分割型分割、株式分配又は払戻し等の日以前六月以内に旧所得税法施行令第六十一条第二項第二号イに規定する連結中間申告書を提出し、かつ、その提出の日から当該分割型分割、株式分配又は払戻し等の日までの間に法人税法第二条第三十一号に規定する確定申告書又は旧法人税法第二条第三十二号に規定する連結確定申告書を提出していなかった場合には当該連結中間申告書に係る旧法人税法第八十一条の二十第一項に規定する期間を新所得税法施行令第六十一条第二項第二号イに規定する前事業年度と、それぞれみなす。 suppl-5022-207/art-64/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-207/art-64/par-2 With regard to the application of the provisions of Article 61, paragraph (2), items (ii) through (iv) of the New Order for Enforcement of the Income Tax Act, where the business year that includes the date of the company split by split-off, share distribution, or refund, etc., or the preceding business year, of the splitting corporation prescribed in Article 61, paragraph (6), item (vi) of the New Order for Enforcement of the Income Tax Act pertaining to the company split by split-off in paragraph (2), item (ii) of that Article, the corporation making a distribution in kind prescribed in paragraph (6), item (ix) of that Article pertaining to the share distribution in paragraph (2), item (iii) of that Article, or the corporation that made the refund, etc. pertaining to the refund, etc. prescribed in paragraph (2), item (iv) of that Article (hereinafter referred to as the "refunding corporation" in this paragraph) is a consolidated business year, the amount of consolidated individual stated capital, etc. of that splitting corporation, corporation making a distribution in kind, or refunding corporation and the amount of consolidated individual retained earnings prescribed in Article 61, paragraph (2), item (ii), (a) of the Order for Enforcement of the Income Tax Act before the amendment by the provisions of Article 5 (hereinafter referred to as the "Former Order for Enforcement of the Income Tax Act" in this paragraph) are respectively deemed to be the amount of stated capital, etc. of that splitting corporation, corporation making a distribution in kind, or refunding corporation (meaning the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the New Corporation Tax Act; the same applies in the following paragraph) and the amount of retained earnings prescribed in Article 61, paragraph (2), item (ii), (a) of the New Order for Enforcement of the Income Tax Act, and, where a consolidated interim return prescribed in Article 61, paragraph (2), item (ii), (a) of the Former Order for Enforcement of the Income Tax Act was submitted during the six months up to and including the date of that company split by split-off, share distribution, or refund, etc., and neither the final return prescribed in Article 2, item (xxxi) of the Corporation Tax Act nor the consolidated final return prescribed in Article 2, item (xxxii) of the Former Corporation Tax Act had been submitted between the date of that submission and the date of that company split by split-off, share distribution, or refund, etc., the period prescribed in Article 81-20, paragraph (1) of the Former Corporation Tax Act pertaining to that consolidated interim return is deemed to be the preceding business year prescribed in Article 61, paragraph (2), item (ii), (a) of the New Order for Enforcement of the Income Tax Act. machine translation, not official **第三項** 新所得税法施行令第六十一条第二項第六号イの規定の適用については、同号に規定する自己株式の取得等に係る当該自己株式の取得等をした法人の当該自己株式の取得等の日の属する事業年度が連結事業年度である場合には、当該自己株式の取得等の直前の連結個別資本金等の額を当該直前の資本金等の額とみなす。 suppl-5022-207/art-64/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-207/art-64/par-3 With regard to the application of the provisions of Article 61, paragraph (2), item (vi), (a) of the New Order for Enforcement of the Income Tax Act, where the business year that includes the date of the acquisition of own shares, etc. of the corporation that made the acquisition of own shares, etc. prescribed in that item is a consolidated business year, the amount of consolidated individual stated capital, etc. immediately before that acquisition of own shares, etc. is deemed to be the amount of stated capital, etc. immediately before that. machine translation, not official --- ## Cites - suppl-5022-207/art-64/par-1: この条 → 所得税法施行令 附則第六十四条 (Supplementary Provisions, Article 64), suppl-5022-207/art-64 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-207/art-64 - suppl-5022-207/art-64/par-1: 第六十一条第二項第一号 → 所得税法施行令 第六十一条第二項第一号 (Article 61, paragraph (2), item (i)), art-61/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-2/item-1 - suppl-5022-207/art-64/par-1: 同条第六項第五号 → 所得税法施行令 第六十一条第六項第五号 (Article 61, paragraph (6), item (v)), art-61/par-6/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-6/item-5 - suppl-5022-207/art-64/par-2: 新所得税法施行令第六十一条第二項第二号から第四号まで → 所得税法施行令 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-2/item-2 - suppl-5022-207/art-64/par-2: 新所得税法施行令第六十一条第二項第二号から第四号まで → 所得税法施行令 第六十一条第二項第三号 (Article 61, paragraph (2), item (iii)), art-61/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-2/item-3 - suppl-5022-207/art-64/par-2: 新所得税法施行令第六十一条第二項第二号から第四号まで → 所得税法施行令 第六十一条第二項第四号 (Article 61, paragraph (2), item (iv)), art-61/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-2/item-4 - suppl-5022-207/art-64/par-2: 同条第六項第六号 → 所得税法施行令 第六十一条第六項第六号 (Article 61, paragraph (6), item (vi)), art-61/par-6/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-6/item-6 - suppl-5022-207/art-64/par-2: 同条第六項第九号 → 所得税法施行令 第六十一条第六項第十二号 (Article 61, paragraph (6), item (xii)), art-61/par-6/item-12 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-6/item-12 - suppl-5022-207/art-64/par-2: この項 → 所得税法施行令 附則第六十四条第二項 (Supplementary Provisions, Article 64, paragraph (2)), suppl-5022-207/art-64/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-207/art-64/par-2 - suppl-5022-207/art-64/par-2: 次項 → 所得税法施行令 附則第六十四条第三項 (Supplementary Provisions, Article 64, paragraph (3)), suppl-5022-207/art-64/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-207/art-64/par-3 - suppl-5022-207/art-64/par-2: 法人税法第二条第三十一号 → 法人税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-31 (e-Gov law ID 340AC0000000034) - suppl-5022-207/art-64/par-3: 新所得税法施行令第六十一条第二項第六号 → 所得税法施行令 第六十一条第二項第六号 (Article 61, paragraph (2), item (vi)), art-61/par-2/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-61/par-2/item-6 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第六十四条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-207/art-64/par-1 - 所得税法施行令 附則第六十四条第二項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-207/art-64/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-20261106T173921-093, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-099, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-135, 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