# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（リース譲渡に係る収入及び費用の帰属時期に関する経過措置） — address `suppl-5072-120/art-9` - 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-9 - 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. --- ### 第九条（リース譲渡に係る収入及び費用の帰属時期に関する経過措置） — Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Lease Transfers caption: machine translation, not official suppl-5072-120/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9 **第一項** 所得税法等の一部を改正する法律（令和七年法律第十三号。以下「改正法」という。）附則第四条第二項の規定によりなおその効力を有するものとされる改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第六十五条（旧法第百六十五条第一項の規定により準じて計算する場合を含む。次項及び第四項において同じ。）の規定に基づく旧令第百八十八条、第百八十九条、第百九十一条並びに第二百九十二条第一項（第十一号に係る部分に限る。）及び第二項（同項の表第百八十九条第二項（延払基準の方法により経理しなかつた場合等の処理）及び第百九十一条第七項（事業の廃止、死亡等の場合のリース譲渡に係る収入及び費用の帰属時期）の項に係る部分に限る。）の規定は、なおその効力を有する。この場合において、旧令第百八十九条第一項中「場合」とあるのは「場合（所得税法等の一部を改正する法律（令和七年法律第十三号。以下この款において「令和七年改正法」という。）附則第四条第三項又は第四項（リース譲渡に係る収入及び費用の帰属時期に関する経過措置）の規定の適用を受けた場合を除く。）」と、同条第二項中「場合」とあるのは「場合（そのリース譲渡に係る収入金額及び費用の額につきその解除又は移転をした日の属する年において令和七年改正法附則第四条第三項又は第四項の規定の適用を受ける場合を除く。）」と、旧令第百九十一条第六項中「とき」とあるのは「とき（そのリース譲渡に係る収入金額及び費用の額につき当該居住者のその移転をした日の属する年において令和七年改正法附則第四条第三項又は第四項（リース譲渡に係る収入及び費用の帰属時期に関する経過措置）の規定の適用を受ける場合を除く。）」と、「の同項」とあるのは「の法第六十五条第二項」とする。 suppl-5072-120/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-1 The provisions of Articles 188, 189 and 191 and Article 292, paragraph (1) (limited to the portion pertaining to item (xi)) and paragraph (2) (limited to the portion pertaining to the rows for Article 189, paragraph (2) (Treatment Where Accounting Was Not Done by the Deferred Payment Standard Method, etc.) and Article 191, paragraph (7) (Timing of Attribution of Revenue and Expenses from a Lease Transfer in Cases of Discontinuation of Business, Death, etc.) in the table of Article 292, paragraph (2)) of the Former Order, which are based on the provisions of Article 65 of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act") (including the case where calculation is made in accordance with it pursuant to Article 165, paragraph (1) of the Former Act; the same applies in the following paragraph and paragraph (4)) that are to remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act, remain in force. In this case, the phrase "case" in Article 189, paragraph (1) of the Former Order is deemed to be replaced with "case (excluding a case where the provisions of Article 4, paragraph (3) or (4) (Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Lease Transfers) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025; hereinafter in this Subsection referred to as the "2025 Amending Act") apply)", the phrase "case" in Article 189, paragraph (2) of the Former Order is deemed to be replaced with "case (excluding a case where the provisions of Article 4, paragraph (3) or (4) of the Supplementary Provisions of the 2025 Amending Act apply to the amount of revenue and the amount of expenses relating to that lease transfer in the year in which the cancellation or transfer was made)", and the phrase "when" in Article 191, paragraph (6) of the Former Order is deemed to be replaced with "when (excluding a case where the provisions of Article 4, paragraph (3) or (4) (Transitional Measures Concerning the Timing for Attributing Revenue and Expenses from Lease Transfers) of the Supplementary Provisions of the 2025 Amending Act apply to the amount of revenue and the amount of expenses relating to that lease transfer in the year in which that Resident made the transfer)", and the phrase "of that paragraph" in Article 191, paragraph (6) of the Former Order is deemed to be replaced with "of Article 65, paragraph (2) of the Act". machine translation, not official **第二項** 改正法附則第四条第二項の規定によりなおその効力を有するものとされる旧法第六十五条の規定の適用がある場合における租税特別措置法施行令（昭和三十二年政令第四十三号）第十九条の規定の適用については、同条第四項中「合計額を」とあるのは「合計額（以下この項において「原価等の額」という。）を」と、「とする」とあるのは「とする。この場合において、当該事業所得に係る収入金額及び原価等の額につき所得税法等の一部を改正する法律（令和七年法律第十三号）附則第四条第二項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法第六十五条第一項又は第二項の規定の適用を受けているときは、当該収入金額及び原価等の額は、同条の規定によりその年分の事業所得の金額の計算上総収入金額及び必要経費に算入される金額（当該総収入金額に算入される金額のうちに所得税法施行令等の一部を改正する政令（令和七年政令第百二十号）附則第九条第一項の規定によりなおその効力を有するものとされる同令第一条の規定による改正前の所得税法施行令第百八十八条第一項第二号ロに掲げる金額に相当する金額及び同条第三項第二号に掲げる金額が含まれている場合には、これらの金額を控除した金額）によるものとする」とする。 suppl-5072-120/art-9/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-2 With regard to the application of Article 19 of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) in the case where Article 65 of the Former Act, which is to remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act, applies, the phrase "the sum" in Article 19, paragraph (4) of that Order is deemed to be replaced with "the sum (hereinafter in this paragraph referred to as the "amount of costs, etc.")", and the phrase "is to be" in Article 19, paragraph (4) of that Order is deemed to be replaced with "is to be. In this case, where the amount of revenue and the amount of costs, etc. relating to that business income are subject to the application of Article 65, paragraph (1) or (2) of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025) that is to remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of that Act, that amount of revenue and amount of costs, etc. are to be the amounts to be included in gross revenue and necessary expenses in the calculation of the amount of business income for that year pursuant to the provisions of Article 65 of the Income Tax Act prior to the amendment (or, where the amount to be included in that gross revenue includes an amount equivalent to the amount set forth in Article 188, paragraph (1), item (ii), (b) of the Order for Enforcement of the Income Tax Act prior to the amendment by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 120 of 2025) that is to remain in force pursuant to the provisions of Article 9, paragraph (1) of the Supplementary Provisions of that Cabinet Order and the amount set forth in Article 188, paragraph (3), item (ii) of the Order for Enforcement of the Income Tax Act prior to that amendment, the amount obtained by deducting those amounts)". machine translation, not official **第三項** 改正法附則第四条第四項の規定の適用を受けた個人（以下この項において「均等計上個人」という。）が死亡した場合において、当該均等計上個人の事業を承継した相続人が当該均等計上個人からその適用に係る旧リース譲渡（同条第二項に規定する旧リース譲渡をいう。以下この項及び次項において同じ。）に係る契約の移転を受けたときは、当該相続人のその死亡の日の属する年以後の各年分の事業所得の金額の計算については、当該相続人を同条第四項に規定する個人と、当該旧リース譲渡を同項の規定に該当する旧リース譲渡と、それぞれみなし、かつ、当該均等計上個人がした同条第五項の記載は当該相続人がしたものとみなして、同条第四項の規定を適用する。この場合において、同項第一号中「その年」とあるのは「その年（この項の規定の適用を受けた個人の死亡によりその個人の事業を承継した相続人が当該個人から当該旧リース譲渡に係る契約の移転を受けた日の属する年にあっては、同日からその年十二月三十一日までの期間）」と、同項第二号ロ中「算入された金額」とあるのは「算入された金額（前号に規定する個人において各年分の事業所得の金額の計算上総収入金額及び必要経費に算入された金額を含む。）」とする。 suppl-5072-120/art-9/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-3 In the case where an individual to whom Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act applied (hereinafter in this paragraph referred to as an "individual using even recording") dies, and the heir who succeeded to the business of that individual using even recording has the contract pertaining to the former lease transfer to which that application relates (meaning the former lease transfer prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this paragraph and the following paragraph) transferred from that individual using even recording, for the calculation of the amount of business income of that heir for each year on or after the year that includes the date of death, Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act applies by deeming that heir to be an individual prescribed in Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act, deeming that former lease transfer to be a former lease transfer falling under Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act, and deeming the statement under Article 4, paragraph (5) of the Supplementary Provisions of the Amending Act made by that individual using even recording to have been made by that heir. In this case, the phrase "that year" in item (i) of Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act is deemed to be replaced with "that year (or, for the year that includes the date on which the heir who succeeded to the business of an individual to whom this paragraph applies, by reason of that individual's death, had the contract pertaining to that former lease transfer transferred from that individual, the period from that date to December 31 of that year)", and the phrase "amounts included" in item (ii), (b) of Article 4, paragraph (4) of the Supplementary Provisions of the Amending Act is deemed to be replaced with "amounts included (including the amounts included in gross revenue and necessary expenses in the calculation of the amount of business income for each year by the individual prescribed in the preceding item)". machine translation, not official **第四項** 旧リース譲渡に係る収入金額及び費用の額につき改正法附則第四条第二項の規定によりなおその効力を有するものとされる旧法第六十五条第一項本文又は第二項本文の規定の適用を受けている個人が死亡した場合において、その個人の事業を承継した相続人が当該個人から当該旧リース譲渡に係る契約の移転を受けたとき（当該旧リース譲渡に係る収入金額及び費用の額につき当該適用を受けている個人の当該移転をした日の属する年において改正法附則第四条第三項又は第四項の規定の適用を受ける場合を除く。）における改正法附則第四条第三項及び第四項の規定の適用については、当該相続人が同条第二項に規定する個人でない場合には、当該相続人の当該移転を受けた日の属する年以後の各年においては、当該相続人を同条第三項に規定する個人と、当該旧リース譲渡を同項の規定に該当する旧リース譲渡と、それぞれみなす。 suppl-5072-120/art-9/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-4 Where an individual who is subject to the application of the main clause of Article 65, paragraph (1) or the main clause of paragraph (2) of the Former Act that remain in force pursuant to the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act with regard to the revenue and expenses pertaining to a former lease transfer dies, and the heir who succeeded to that individual's business receives from that individual the transfer of the contract pertaining to that former lease transfer (excluding the case where, with regard to the revenue and expenses pertaining to that former lease transfer, the individual subject to that application is subject to the application of the provisions of Article 4, paragraph (3) or (4) of the Supplementary Provisions of the Amending Act in the year that includes the date of that transfer), for the application of the provisions of Article 4, paragraphs (3) and (4) of the Supplementary Provisions of the Amending Act, where that heir is not an individual prescribed in paragraph (2) of that Article, in each year on or after the year that includes the date on which that heir received that transfer, that heir is deemed to be an individual prescribed in paragraph (3) of that Article, and that former lease transfer is deemed to be a former lease transfer falling under the provisions of that paragraph, respectively. machine translation, not official --- ## Cites - suppl-5072-120/art-9/par-1: 改正法第一条 → e-Gov law 507AC0000000013, 第一条 (Article 1), art-1 — not held in this collection - suppl-5072-120/art-9/par-1: 次項 → 所得税法施行令 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-5072-120/art-9/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-2 - suppl-5072-120/art-9/par-1: 第四項 → 所得税法施行令 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-5072-120/art-9/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-4 - suppl-5072-120/art-9/par-2: するものとされる旧法第六十五条の規定の適用がある場合における租税特別措置法施行令（昭和三十二年政令第四十三号）第十九条 → e-Gov law 332CO0000000043, 第十九条 (Article 19), art-19 — not held in this collection - suppl-5072-120/art-9/par-2: 同条第四項 → e-Gov law 332CO0000000043, 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — not held in this collection - suppl-5072-120/art-9/par-2: 同法第一条 → e-Gov law 507AC0000000013, 第一条 (Article 1), art-1 — not held in this collection - suppl-5072-120/art-9/par-2: 所得税法施行令等の一部を改正する政令（令和七年政令第百二十号）附則第九条第一項 → 所得税法施行令 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-5072-120/art-9/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-1 - suppl-5072-120/art-9/par-3: この項 → 所得税法施行令 附則第九条第三項 (Supplementary Provisions, Article 9, paragraph (3)), suppl-5072-120/art-9/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-3 - suppl-5072-120/art-9/par-3: 次項 → 所得税法施行令 附則第九条第四項 (Supplementary Provisions, Article 9, paragraph (4)), suppl-5072-120/art-9/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-4 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第九条第一項（リース譲渡に係る収入及び費用の帰属時期に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-1 - 所得税法施行令 附則第九条第二項（リース譲渡に係る収入及び費用の帰属時期に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-2 - 所得税法施行令 附則第九条第三項（リース譲渡に係る収入及び費用の帰属時期に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5072-120/art-9/par-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-20261106T163957-170, 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-20261106T163957-170, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, 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