# 所得税法施行規則 / Regulation 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-regulation/suppl-4219-17/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: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号 - English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: MinisterialOrdinance — 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)（棚卸資産の評価の方法等に関する経過措置） — address `suppl-4219-17/art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-5 - Every provision below carries its address and both URLs 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（棚卸資産の評価の方法等に関する経過措置） — Transitional Measures Concerning Methods of Valuation of Inventory, etc. caption: machine translation, not official suppl-4219-17/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-5 **第一項** 改正令附則第四条第五項（棚卸資産の評価の方法等に関する経過措置）に規定する財務省令で定める事項は、同条第四項の規定の適用を受けようとする棚卸資産に係る事業の種類及び資産の区分（同条第一項に規定する事業の種類及び資産の区分をいう。）その他参考となるべき事項とする。 suppl-4219-17/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-5/par-1 The matters specified by Ministry of Finance Order as prescribed in Article 4, paragraph (5) (Transitional Measures Concerning Methods of Valuation of Inventory, etc.) of the Supplementary Provisions of the Amending Order are the type of business and classification of assets (meaning the type of business and classification of assets prescribed in paragraph (1) of that Article) pertaining to the Inventory for which application of paragraph (4) of that Article is sought, and any other matters for reference. machine translation, not official **第二項** 改正令附則第四条第一項に規定する旧評価方法適用者が平成二十二年十二月三十一日（その者が年の中途において死亡し、又は出国をした場合には、その死亡又は出国の時）において有する棚卸資産につき棚卸表を作成する場合の当該棚卸表に係る新規則第六十条第三項（決算）の規定の適用については、同項中「第九十九条（棚卸資産の評価の方法）」とあるのは、「第九十九条（棚卸資産の評価の方法）若しくは所得税法施行令の一部を改正する政令（平成二十一年政令第百四号）附則第四条第一項（棚卸資産の評価の方法等に関する経過措置）の規定によりなおその効力を有するものとされる同令による改正前の所得税法施行令第九十九条（棚卸資産の評価の方法）」とする。 suppl-4219-17/art-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-5/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-5/par-2 In the case where a person to whom the former valuation method applies as prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Amending Order prepares an inventory list for Inventory held as of December 31, 2010 (or, if the person dies or becomes Absent From Japan in the middle of the year, at the time of the death or Absence From Japan), with respect to the application of the provisions of Article 60, paragraph (3) (Closing of Accounts) of the New Regulation to that inventory list, "Article 99 (Methods of Valuation of Inventory)" in that paragraph is deemed to be replaced with "Article 99 (Methods of Valuation of Inventory) or Article 99 (Methods of Valuation of Inventory) of the Order for Enforcement of the Income Tax Act prior to the amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 104 of 2009), which remains in force pursuant to the provisions of Article 4, paragraph (1) (Transitional Measures Concerning Methods of Valuation of Inventory, etc.) of the Supplementary Provisions of that Cabinet Order". machine translation, not official --- ## Cites - suppl-4219-17/art-5/par-2: 新規則第六十条第三項 → 所得税法施行規則 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-60/par-3 · https://japanlaw.org/l/340M50000040011/art-60/par-3 - suppl-4219-17/art-5/par-2: 第九十九条 → 所得税法施行規則 第九十九条 (Article 99), art-99 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-99 · https://japanlaw.org/l/340M50000040011/art-99 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4219-17/art-1/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4219-17/art-1/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-099, translated 2026-10-28 - This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27