# 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-5072-120/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)（雑損控除の適用を認められる親族の範囲等に関する経過措置） — address `suppl-5072-120/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-5072-120/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（雑損控除の適用を認められる親族の範囲等に関する経過措置） — Transitional Measures Concerning the Scope of Relatives Eligible for Casualty Loss Deduction, etc. caption: machine translation, not official suppl-5072-120/art-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-10 **第一項** 新令第二百五条第一項（所得税法施行令第二百四条の二第一項において準用する場合を含む。）の規定は、令和七年分以後の所得税又は同年以後の各年において生ずる所得税法第七十一条の二第二項に規定する特定雑損失金額について適用し、令和六年分以前の所得税又は同年以前の各年において生じた同項に規定する特定雑損失金額については、なお従前の例による。 suppl-5072-120/art-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-10/par-1 The provisions of Article 205, paragraph (1) of the New Order (including where applied mutatis mutandis pursuant to Article 204-2, paragraph (1) of the Order for Enforcement of the Income Tax Act) apply to income tax for tax year 2025 and subsequent years or to the specified Casualty Loss prescribed in Article 71-2, paragraph (2) of the Income Tax Act that arises in each year on or after that year, and the provisions then in force continue to govern income tax for tax year 2024 and earlier years or the specified Casualty Loss prescribed in that paragraph that arose in each year on or before the year 2024. machine translation, not official **第二項** 令和七年十二月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条（これらの規定を同法第百六十六条において準用する場合を含む。）の規定による確定申告書を提出した者及び同日前に同年分の所得税につき決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に更正があった場合には、その更正後の事項）につき新令第二百五条第一項の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。 suppl-5072-120/art-10/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-10/par-2 A person who submitted, before December 1, 2025, a Tax Return under the provisions of Article 125 or Article 127 of the Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of that Act) for income tax for tax year 2025 and a person who received a determination before that date for income tax for that year may, where a change comes to arise in the matters stated in that Tax Return or the matters pertaining to that determination (where there was a Reassessment of those matters before that date, the matters after that Reassessment) due to the application of the provisions of Article 205, paragraph (1) of the New Order, make a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes to the district director within five years from that date concerning the matters in which the change came to arise. machine translation, not official --- ## Cites - suppl-5072-120/art-10/par-1: 新令第二百五条第一項 → 所得税法施行令 第二百五条第一項 (Article 205, paragraph (1)), art-205/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-205/par-1 - suppl-5072-120/art-10/par-1: 所得税法施行令第二百四条の二第一項 → 所得税法施行令 第二百四条の二第一項 (Article 204-2, paragraph (1)), art-204-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-204-2/par-1 - suppl-5072-120/art-10/par-1: 所得税法第七十一条の二第二項 → 所得税法 第七十一条の二第二項 (Article 71-2, paragraph (2)), art-71-2/par-2 — https://japanlaw.org/en/income-tax-act/art-71-2/par-2 (e-Gov law ID 340AC0000000033) - suppl-5072-120/art-10/par-2: 所得税法第百二十五条 → 所得税法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/en/income-tax-act/art-125 (e-Gov law ID 340AC0000000033) - suppl-5072-120/art-10/par-2: 第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/en/income-tax-act/art-127 (e-Gov law ID 340AC0000000033) - suppl-5072-120/art-10/par-2: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 (e-Gov law ID 340AC0000000033) - suppl-5072-120/art-10/par-2: 新令第二百五条第一項 → 所得税法施行令 第二百五条第一項 (Article 205, paragraph (1)), art-205/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-205/par-1 - suppl-5072-120/art-10/par-2: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-1 (e-Gov law ID 337AC0000000066) ## 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一号イ（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-1/par-1/item-1/sub-1 --- ## 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-20261106T173921-137, 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-20261106T173921-137, 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