# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第二十条 (Supplementary Provisions, Article 20) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-20. 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: 第二十条 (Supplementary Provisions, Article 20)（耐用年数短縮が届出により認められる資産の更新の場合等に関する経過措置） — address `suppl-4269-53/art-20` - 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-4269-53/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-20 - 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. --- ### 第二十条（耐用年数短縮が届出により認められる資産の更新の場合等に関する経過措置） — Transitional Measures Regarding Cases of Renewal, etc. of Assets for Which Shortened Useful Life Is Recognized by Notification caption: machine translation, not official suppl-4269-53/art-20 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-20 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-20 **第一項** 新規則第三十二条第二項及び第四項（耐用年数短縮が届出により認められる資産の更新の場合等）の規定は、施行日以後に提出する新令第百三十条第七項又は第八項（耐用年数の短縮）の届出書について適用し、施行日前に提出した旧令第百三十条第七項又は第八項（耐用年数の短縮）の届出書については、なお従前の例による。 suppl-4269-53/art-20/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-20/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-20/par-1 The provisions of Article 32, paragraphs (2) and (4) of the New Regulation (Cases of Renewal of Assets for Which Shortening of Useful Life Is Approved upon Notification, etc.) apply to a written notification under Article 130, paragraph (7) or (8) of the New Order (Shortening of Useful Life) that is submitted on or after the Effective Date, and the provisions then in force continue to govern a written notification under Article 130, paragraph (7) or (8) of the Former Order (Shortening of Useful Life) that was submitted before the Effective Date. machine translation, not official --- ## Cites - suppl-4269-53/art-20/par-1: 新規則第三十二条第二項 → 所得税法施行規則 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-32/par-2 · https://japanlaw.org/l/340M50000040011/art-32/par-2 - suppl-4269-53/art-20/par-1: 第四項 → 所得税法施行規則 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-32/par-4 · https://japanlaw.org/l/340M50000040011/art-32/par-4 --- ## 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-20261027T143811-105, translated 2026-10-27 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-106, 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