# 所得税法 / Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（寡婦（寡夫）控除に関する経過措置） — address `suppl-5021-8/art-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-6 - 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. --- ### 第六条（寡婦（寡夫）控除に関する経過措置） — Transitional Measures Concerning Deduction for Widows (Widowers) caption: machine translation, not official suppl-5021-8/art-6 · https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-6 **第一項** 施行日前に死亡した者、施行日前に令和二年分の所得税につき所得税法第百二十七条の規定による確定申告書を提出した者及び施行日前に同年分の所得税につき同法第二条第一項第四十四号に規定する決定を受けた者（これらの者のうち第一条の規定による改正前の所得税法（以下附則第九条までにおいて「旧所得税法」という。）第二条第一項第三十号に規定する寡婦又は同項第三十一号に規定する寡夫（附則第八条において「寡夫」という。）であるものとして旧所得税法第八十一条（第十五条の規定による改正前の租税特別措置法第四十一条の十七第一項の規定により適用する場合を含む。以下この条において同じ。）の規定の適用がある者であって、新所得税法第二条第一項第三十号に規定する寡婦（附則第八条及び第九条において「新所得税法の寡婦」という。）又は同項第三十一号に規定するひとり親（附則第八条及び第九条において「ひとり親」という。）に該当しないこととなるものに限る。）についての旧所得税法第八十一条の規定の適用については、なお従前の例による。 suppl-5021-8/art-6/par-1 · https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-6/par-1 With regard to persons who died before the Effective Date, persons who filed a Tax Return under the provisions of Article 127 of the Income Tax Act for income tax for tax year 2020 before the Effective Date, and persons who received a determination prescribed in Article 2, paragraph (1), item (xliv) of that Act for income tax for that tax year before the Effective Date (limited to those of these persons who, as a widow prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as "the Former Income Tax Act" in the provisions up to Article 9 of the Supplementary Provisions) or a widower prescribed in item (xxxi) of that paragraph (referred to as a "widower" in Article 8 of the Supplementary Provisions), are persons to whom the provisions of Article 81 of the Former Income Tax Act (including as applied pursuant to the provisions of Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15; hereinafter the same applies in this Article) apply, and who no longer fall under the category of a widow prescribed in Article 2, paragraph (1), item (xxx) of the New Income Tax Act (referred to as a "widow under the New Income Tax Act" in Articles 8 and 9 of the Supplementary Provisions) or a single parent prescribed in item (xxxi) of that paragraph (referred to as a "single parent" in Articles 8 and 9 of the Supplementary Provisions)), the provisions then in force continue to govern the application of the provisions of Article 81 of the Former Income Tax Act. machine translation, not official --- ## Cites - suppl-5021-8/art-6/par-1: 所得税法第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/en/income-tax-act/art-127 - suppl-5021-8/art-6/par-1: 同法第二条第一項第四十四号 → 所得税法 第二条第一項第四十四号 (Article 2, paragraph (1), item (xliv)), art-2/par-1/item-44 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-44 - suppl-5021-8/art-6/par-1: 附則第九条 → 所得税法 附則第九条 (Supplementary Provisions, Article 9), suppl-5021-8/art-9 — https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-9 - suppl-5021-8/art-6/par-1: 附則第八条 → 所得税法 附則第八条 (Supplementary Provisions, Article 8), suppl-5021-8/art-8 — https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-8 - suppl-5021-8/art-6/par-1: この条 → 所得税法 附則第六条 (Supplementary Provisions, Article 6), suppl-5021-8/art-6 — https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-6 - suppl-5021-8/art-6/par-1: 新所得税法第二条第一項第三十号 → 所得税法 第二条第一項第三十号 (Article 2, paragraph (1), item (xxx)), art-2/par-1/item-30 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-30 - suppl-5021-8/art-6/par-1: 同項第三十一号 → 所得税法 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-31 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第六条第一項（寡婦（寡夫）控除に関する経過措置） — https://japanlaw.org/en/income-tax-act/suppl-5021-8/art-6/par-1 --- ## 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-20260918T180319-129, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-024, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05