# 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-4279-22/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)（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予等に関する経過措置） — address `suppl-4279-22/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-4279-22/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4279-22/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（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予等に関する経過措置） — Transitional Measures Concerning Tax Payment Grace Period, etc. Where the Special Provisions for Capital Gains, etc. upon Departure from Japan Apply caption: machine translation, not official suppl-4279-22/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-5 **第一項** 平成二十七年七月一日から附則第一条第六号（施行期日）に定める日までの間における新規則第五十二条の二（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予）及び第五十二条の三（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例の適用がある場合の納税猶予）の規定の適用については、新規則第五十二条の二第一項第一号中「、住所」とあるのは「及び住所」と、「同じ。）及び個人番号（個人番号を有しない者にあつては、氏名及び住所。以下この款において同じ。）」とあるのは「同じ。）」と、同条第三項第一号並びに新規則第五十二条の三第一項第一号及び第三項第一号中「、住所及び個人番号」とあるのは「及び住所」とする。 suppl-4279-22/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-5/par-1 With regard to the application of Article 52-2 (Tax Payment Grace Period Where the Special Provisions for Capital Gains, etc. upon Departure from Japan Apply) and Article 52-3 (Tax Payment Grace Period Where the Special Provisions for Capital Gains, etc. Apply upon Transfer of Assets to a Nonresident by Gift, etc.) of the New Regulation during the period from July 1, 2015 until the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, in Article 52-2, paragraph (1), item (i) of the New Regulation, the words ", domicile" are deemed to be replaced with "and domicile", and the words "the same applies hereinafter) and individual number (for a person who does not have an individual number, name and domicile; the same applies hereinafter in this Subsection)" with "the same applies hereinafter)", and in paragraph (3), item (i) of that Article and in Article 52-3, paragraph (1), item (i) and paragraph (3), item (i) of the New Regulation, the words ", domicile and individual number" are deemed to be replaced with "and domicile". machine translation, not official --- ## Cites - suppl-4279-22/art-5/par-1: 附則第一条第六号 → 所得税法施行規則 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4279-22/art-1/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-6 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-6 - suppl-4279-22/art-5/par-1: 新規則第五十二条の二 → 所得税法施行規則 第五十二条の二 (Article 52-2), art-52-2 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2 · https://japanlaw.org/l/340M50000040011/art-52-2 - suppl-4279-22/art-5/par-1: 第五十二条の三 → 所得税法施行規則 第五十二条の三 (Article 52-3), art-52-3 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-3 · https://japanlaw.org/l/340M50000040011/art-52-3 - suppl-4279-22/art-5/par-1: 新規則第五十二条の二第一項第一号 → 所得税法施行規則 第五十二条の二第一項第一号 (Article 52-2, paragraph (1), item (i)), art-52-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-1/item-1 - suppl-4279-22/art-5/par-1: 同条第三項第一号 → 所得税法施行規則 第五十二条の二第五項第一号 (Article 52-2, paragraph (5), item (i)), art-52-2/par-5/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-2/par-5/item-1 · https://japanlaw.org/l/340M50000040011/art-52-2/par-5/item-1 - suppl-4279-22/art-5/par-1: 新規則第五十二条の三第一項第一号 → 所得税法施行規則 第五十二条の三第三項第一号 (Article 52-3, paragraph (3), item (i)), art-52-3/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-52-3/par-3/item-1 · https://japanlaw.org/l/340M50000040011/art-52-3/par-3/item-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行規則 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4279-22/art-1/par-1/item-1 · https://japanlaw.org/l/340M50000040011/suppl-4279-22/art-1/par-1/item-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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-regulation-20261027T143811-112, 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