# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（国外転出をする場合の譲渡所得等の特例等に関する経過措置） — address `suppl-5072-120/art-8` - 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-8 - 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. --- ### 第八条（国外転出をする場合の譲渡所得等の特例等に関する経過措置） — Transitional Measures Concerning the Special Provisions for Capital Gains, etc. upon Departure from Japan, etc. caption: machine translation, not official suppl-5072-120/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-8 **第一項** 新令第百七十条第五項（第十三号に係る部分に限り、新令第百七十条の二第二項において準用する場合を含む。）及び第六項（新令第百七十条の二第三項において準用する場合を含む。）の規定は、令和八年四月一日以後に行われる同号に規定する払戻しについて適用する。 suppl-5072-120/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-8/par-1 The provisions of Article 170, paragraph (5) (limited to the portion pertaining to item (xiii) and including the case where it is applied mutatis mutandis pursuant to Article 170-2, paragraph (2) of the New Order) and paragraph (6) (including the case where it is applied mutatis mutandis pursuant to Article 170-2, paragraph (3) of the New Order) of the New Order apply to a refund prescribed in item (xiii) of Article 170, paragraph (5) of the New Order that takes place on or after April 1, 2026. machine translation, not official --- ## Cites - suppl-5072-120/art-8/par-1: 新令第百七十条第五項 → 所得税法施行令 第百七十条第五項 (Article 170, paragraph (5)), art-170/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170/par-5 - suppl-5072-120/art-8/par-1: 第十三号 → 所得税法施行令 第百七十条第五項第十四号 (Article 170, paragraph (5), item (xiv)), art-170/par-5/item-14 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170/par-5/item-14 - suppl-5072-120/art-8/par-1: 新令第百七十条の二第二項 → 所得税法施行令 第百七十条の二第二項 (Article 170-2, paragraph (2)), art-170-2/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170-2/par-2 - suppl-5072-120/art-8/par-1: 第六項 → 所得税法施行令 第百七十条第六項 (Article 170, paragraph (6)), art-170/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170/par-6 - suppl-5072-120/art-8/par-1: 新令第百七十条の二第三項 → 所得税法施行令 第百七十条の二第三項 (Article 170-2, paragraph (3)), art-170-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-170-2/par-3 ## 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-5072-120/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 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-160, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-170, 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