# 所得税法 / Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-3421-20/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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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)（法人の解散等の場合に交付される金銭等に関する経過規定） — address `suppl-3421-20/art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-5 - e-Gov law ID: 340AC0000000033 — 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. --- ### 第五条（法人の解散等の場合に交付される金銭等に関する経過規定） — Transitional Provisions Concerning Money and Other Assets Delivered upon the Dissolution or Similar Event of a Corporation caption: machine translation, not official suppl-3421-20/art-5 · https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-5 **第一項** 新法第九条第一項第十五号及び第十六号並びに同条第二項第六号及び第七号（非課税所得）並びに第二十五条第一項第三号及び第四号（配当等の額とみなす金額）の規定は、法人税法の一部を改正する法律（昭和四十二年法律第二十一号）の施行の日以後に解散し又は合併した法人から交付を受ける金銭その他の資産について適用し、同日前に解散し又は合併した法人から交付を受ける金銭その他の資産については、なお従前の例による。 suppl-3421-20/art-5/par-1 · https://japanlaw.org/en/income-tax-act/suppl-3421-20/art-5/par-1 The provisions of Article 9, paragraph (1), items (xv) and (xvi) and paragraph (2), items (vi) and (vii) of that Article (Nontaxable Income) and Article 25, paragraph (1), items (iii) and (iv) (Amounts Deemed to Constitute Dividends) of the New Act apply to money and other assets received from a corporation that dissolves or merges on or after the date on which the Act Partially Amending the Corporation Tax Act (Act No. 21 of 1967) comes into effect, and the provisions then in force continue to govern money and other assets received from a corporation that dissolved or merged before that date. machine translation, not official --- ## Cites - suppl-3421-20/art-5/par-1: 新法第九条第一項第十五号 → 所得税法 第九条第一項第十五号 (Article 9, paragraph (1), item (xv)), art-9/par-1/item-15 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-15 - suppl-3421-20/art-5/par-1: 第十六号 → 所得税法 第九条第一項第十七号 (Article 9, paragraph (1), item (xvii)), art-9/par-1/item-17 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-17 - suppl-3421-20/art-5/par-1: 第二十五条第一項第三号 → 所得税法 第二十五条第一項第四号 (Article 25, paragraph (1), item (iv)), art-25/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-4 - suppl-3421-20/art-5/par-1: 第四号 → 所得税法 第二十五条第一項第五号 (Article 25, paragraph (1), item (v)), art-25/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-049, translated 2026-09-18 - This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05