# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5)

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- 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)（決算に関する経過措置） — address `suppl-4319-6/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-4319-6/art-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/suppl-4319-6/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.

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### 第五条（決算に関する経過措置） — Transitional Measures Regarding Settlement of Accounts
<sup>caption: machine translation, not official</sup>
<sup>suppl-4319-6/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4319-6/art-5 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-5</sup>

**第一項**  新規則第六十条の規定は、令和元年分以後の所得税について適用し、平成三十年分以前の所得税については、なお従前の例による。
<sup>suppl-4319-6/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4319-6/art-5/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4319-6/art-5/par-1</sup>
The provisions of Article 60 of the New Regulation apply to income tax for tax year 2019 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2018 and earlier years.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4319-6/art-5/par-1: 新規則第六十条 → 所得税法施行規則 第六十条 (Article 60), art-60 — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-60 · https://japanlaw.org/l/340M50000040011/art-60

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## 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-20261027T143811-119, 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