# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百六十六条 (Article 266) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266. 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: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — 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: 第二百六十六条 (Article 266)（延払条件付譲渡に係る税額の計算等） — address `art-266` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266 - e-Gov law ID: 340CO0000000096 — 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. --- ### 第二百六十六条（延払条件付譲渡に係る税額の計算等） — Calculation of Tax Amount, etc. Pertaining to Transfers on Deferred Payment Terms caption: machine translation, not official art-266 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266 **第一項** 法第百三十二条第四項（延払条件付譲渡に係る所得税額の延納）に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した金額とする。 art-266/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-1 The amount calculated as specified by Cabinet Order prescribed in Article 132, paragraph (4) (Deferring Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) of the Act is the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i). machine translation, not official **一** 法第百三十二条第一項第一号に規定する申告書に記載された法第百二十条第一項第三号（確定所得申告に係る所得税額）に掲げる所得税の額 art-266/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-1/item-1 the amount of income tax listed in Article 120, paragraph (1), item (iii) (Amount of Income Tax Pertaining to Filing Income Tax Returns) of the Act that is stated in the return form prescribed in Article 132, paragraph (1), item (i) of the Act; machine translation, not official **二** 前号に規定する申告書に記載された法第百二十条第一項第一号に掲げる課税総所得金額、課税退職所得金額及び課税山林所得金額から、これらの金額の計算の基礎となつた譲渡所得の金額（法第三十三条第三項第二号（譲渡所得）に掲げる所得に係る部分については、その金額の二分の一に相当する金額）又は山林所得の金額に、イに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額を控除した金額につき法第二編第三章（税額の計算）の規定に準じて計算した所得税の額 art-266/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-1/item-2 the amount of income tax calculated in accordance with the provisions of Part II, Chapter III (Calculation of Tax Amount) of the Act on the amount obtained by deducting, from the taxable gross income, taxable retirement income, and taxable timber income listed in Article 120, paragraph (1), item (i) of the Act that are stated in the return form prescribed in the preceding item, the amount calculated by multiplying the amount of capital gains that was the basis for calculating those amounts (for the portion pertaining to income listed in Article 33, paragraph (3), item (ii) (Capital Gains) of the Act, the amount equivalent to one-half of that amount) or the amount of timber income by the proportion that the amount listed in (b) bears to the amount listed in (a). machine translation, not official **イ** 当該課税総所得金額又は課税山林所得金額の計算の基礎となつた譲渡所得又は山林所得に係る総収入金額 art-266/par-1/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-1/item-2/sub-1 the gross revenue pertaining to the capital gains or timber income that was the basis for calculating that taxable gross income or taxable timber income; machine translation, not official **ロ** 法第百三十二条第四項に規定する賦払金の額の合計額 art-266/par-1/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-1/item-2/sub-2 the sum of the amounts of the installments prescribed in Article 132, paragraph (4) of the Act. machine translation, not official **第二項** 法第百三十五条第一項第二号（延払条件付譲渡に係る所得税額の延納の取消し）に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した金額とする。 art-266/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-2 The amount calculated as specified by Cabinet Order prescribed in Article 135, paragraph (1), item (ii) (Cancelling Deferments for Payment of Income Taxes on Assets Transferred on a Deferred-Payment Basis) of the Act is the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i). machine translation, not official **一** 法第百三十五条第一項第二号に規定する修正後の年税額 art-266/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-2/item-1 the year's taxes after amendment prescribed in Article 135, paragraph (1), item (ii) of the Act; machine translation, not official **二** 法第百三十五条第一項第二号に規定する申告又は更正があつた後におけるその年分の課税総所得金額、課税退職所得金額及び課税山林所得金額から、これらの金額の計算の基礎となつた譲渡所得の金額（法第三十三条第三項第二号に掲げる所得に係る部分については、その金額の二分の一に相当する金額）又は山林所得の金額に、イに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額を控除した金額につき法第二編第三章の規定に準じて計算した所得税の額 art-266/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-2/item-2 the amount of income tax calculated in accordance with the provisions of Part II, Chapter III of the Act on the amount obtained by deducting, from the taxable gross income, taxable retirement income, and taxable timber income for that year after the filing or Reassessment prescribed in Article 135, paragraph (1), item (ii) of the Act, the amount calculated by multiplying the amount of capital gains that was the basis for calculating those amounts (for the portion pertaining to income listed in Article 33, paragraph (3), item (ii) of the Act, the amount equivalent to one-half of that amount) or the amount of timber income by the proportion that the amount listed in (b) bears to the amount listed in (a). machine translation, not official **イ** 当該課税総所得金額又は課税山林所得金額の計算の基礎となつた譲渡所得又は山林所得に係る総収入金額 art-266/par-2/item-2/sub-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-2/item-2/sub-1 the gross revenue pertaining to the capital gains or timber income that was the basis for calculating that taxable gross income or taxable timber income; machine translation, not official **ロ** 当該申告又は更正があつた後における法第百三十二条第四項に規定する賦払金の額の合計額 art-266/par-2/item-2/sub-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-2/item-2/sub-2 the sum of the amounts, after that filing or Reassessment, of the installments prescribed in Article 132, paragraph (4) of the Act. machine translation, not official **第三項** 第一項第二号又は前項第二号に掲げる所得税の額を計算する場合におけるこれらの規定に定める控除については、次に定めるところによる。 art-266/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-3 Where the amount of income tax listed in paragraph (1), item (ii) or in item (ii) of the preceding paragraph is calculated, the following provisions apply to the deductions provided for in those provisions. machine translation, not official **一** その年分の譲渡所得の金額のうちに法第三十三条第三項第一号に掲げる所得に係る部分と同項第二号に掲げる所得に係る部分とがあるときは、それぞれにつき第一項第二号又は前項第二号の規定を適用して控除すべき金額を計算する。 art-266/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-3/item-1 if the amount of capital gains for that year includes both a portion pertaining to income listed in Article 33, paragraph (3), item (i) of the Act and a portion pertaining to income listed in item (ii) of that paragraph, the amount to be deducted is calculated for each of them by applying the provisions of paragraph (1), item (ii) or item (ii) of the preceding paragraph; machine translation, not official **二** 控除すべき譲渡所得に係る金額は、課税総所得金額、課税山林所得金額又は課税退職所得金額から順次控除する。 art-266/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-3/item-2 the amount pertaining to capital gains that is to be deducted is deducted sequentially from the taxable gross income, taxable timber income, or taxable retirement income; machine translation, not official **三** 控除すべき山林所得に係る金額は、課税山林所得金額、課税総所得金額又は課税退職所得金額から順次控除する。 art-266/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-3/item-3 the amount pertaining to timber income that is to be deducted is deducted sequentially from the taxable timber income, taxable gross income, or taxable retirement income; machine translation, not official **四** 第一項第二号又は前項第二号に規定する割合は、小数点以下二位まで算出し、三位以下を切り上げたところによる。 art-266/par-3/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-3/item-4 the proportion prescribed in paragraph (1), item (ii) or in item (ii) of the preceding paragraph is calculated to two decimal places, with the third and subsequent decimal places rounded up. machine translation, not official --- ## Cites - art-266/par-1: 法第百三十二条第四項 → 所得税法 第百三十二条第四項 (Article 132, paragraph (4)), art-132/par-4 — https://japanlaw.org/ja/income-tax-act/art-132/par-4 (e-Gov law ID 340AC0000000033) - art-266/par-1: 第一号 → 所得税法施行令 第二百六十六条第一項第一号 (Article 266, paragraph (1), item (i)), art-266/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-1/item-1 - art-266/par-1: 第二号 → 所得税法施行令 第二百六十六条第一項第二号 (Article 266, paragraph (1), item (ii)), art-266/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-1/item-2 - art-266/par-1/item-1: 法第百三十二条第一項第一号 → 所得税法 第百三十二条第一項第一号 (Article 132, paragraph (1), item (i)), art-132/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-132/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-266/par-1/item-1: 法第百二十条第一項第三号 → 所得税法 第百二十条第一項第三号 (Article 120, paragraph (1), item (iii)), art-120/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-3 (e-Gov law ID 340AC0000000033) - art-266/par-1/item-2: 前号 → 所得税法施行令 第二百六十六条第一項第一号 (Article 266, paragraph (1), item (i)), art-266/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-1/item-1 - art-266/par-1/item-2: 法第百二十条第一項第一号 → 所得税法 第百二十条第一項第一号 (Article 120, paragraph (1), item (i)), art-120/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-1/item-1 (e-Gov law ID 340AC0000000033) - art-266/par-1/item-2: 法第三十三条第三項第二号 → 所得税法 第三十三条第三項第二号 (Article 33, paragraph (3), item (ii)), art-33/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-2 (e-Gov law ID 340AC0000000033) - art-266/par-1/item-2/sub-2: 法第百三十二条第四項 → 所得税法 第百三十二条第四項 (Article 132, paragraph (4)), art-132/par-4 — https://japanlaw.org/ja/income-tax-act/art-132/par-4 (e-Gov law ID 340AC0000000033) - art-266/par-2: 法第百三十五条第一項第二号 → 所得税法 第百三十五条第一項第二号 (Article 135, paragraph (1), item (ii)), art-135/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-135/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-266/par-2: 第一号 → 所得税法施行令 第二百六十六条第二項第一号 (Article 266, paragraph (2), item (i)), art-266/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-2/item-1 - art-266/par-2: 第二号 → 所得税法施行令 第二百六十六条第二項第二号 (Article 266, paragraph (2), item (ii)), art-266/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-2/item-2 - art-266/par-2/item-1: 法第百三十五条第一項第二号 → 所得税法 第百三十五条第一項第二号 (Article 135, paragraph (1), item (ii)), art-135/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-135/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-266/par-2/item-2: 法第百三十五条第一項第二号 → 所得税法 第百三十五条第一項第二号 (Article 135, paragraph (1), item (ii)), art-135/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-135/par-1/item-2 (e-Gov law ID 340AC0000000033) - art-266/par-2/item-2: 法第三十三条第三項第二号 → 所得税法 第三十三条第三項第二号 (Article 33, paragraph (3), item (ii)), art-33/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-2 (e-Gov law ID 340AC0000000033) - art-266/par-2/item-2/sub-2: 法第百三十二条第四項 → 所得税法 第百三十二条第四項 (Article 132, paragraph (4)), art-132/par-4 — https://japanlaw.org/ja/income-tax-act/art-132/par-4 (e-Gov law ID 340AC0000000033) - art-266/par-3: 第一項第二号 → 所得税法施行令 第二百六十六条第一項第二号 (Article 266, paragraph (1), item (ii)), art-266/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-1/item-2 - art-266/par-3: 前項第二号 → 所得税法施行令 第二百六十六条第二項第二号 (Article 266, paragraph (2), item (ii)), art-266/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-2/item-2 - art-266/par-3/item-1: 法第三十三条第三項第一号 → 所得税法 第三十三条第三項第一号 (Article 33, paragraph (3), item (i)), art-33/par-3/item-1 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-1 (e-Gov law ID 340AC0000000033) - art-266/par-3/item-1: 同項第二号 → 所得税法 第三十三条第三項第二号 (Article 33, paragraph (3), item (ii)), art-33/par-3/item-2 — https://japanlaw.org/ja/income-tax-act/art-33/par-3/item-2 (e-Gov law ID 340AC0000000033) - art-266/par-3/item-1: 第一項第二号 → 所得税法施行令 第二百六十六条第一項第二号 (Article 266, paragraph (1), item (ii)), art-266/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-1/item-2 - art-266/par-3/item-1: 前項第二号 → 所得税法施行令 第二百六十六条第二項第二号 (Article 266, paragraph (2), item (ii)), art-266/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-2/item-2 - art-266/par-3/item-4: 第一項第二号 → 所得税法施行令 第二百六十六条第一項第二号 (Article 266, paragraph (1), item (ii)), art-266/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-1/item-2 - art-266/par-3/item-4: 前項第二号 → 所得税法施行令 第二百六十六条第二項第二号 (Article 266, paragraph (2), item (ii)), art-266/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-2/item-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第二百六十六条第一項（延払条件付譲渡に係る税額の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-1 - 所得税法施行令 第二百六十六条第一項第二号（延払条件付譲渡に係る税額の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-1/item-2 - 所得税法施行令 第二百六十六条第二項（延払条件付譲渡に係る税額の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-2 - 所得税法施行令 第二百六十六条第三項（延払条件付譲渡に係る税額の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-3 - 所得税法施行令 第二百六十六条第三項第一号（延払条件付譲渡に係る税額の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-3/item-1 - 所得税法施行令 第二百六十六条第三項第四号（延払条件付譲渡に係る税額の計算等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266/par-3/item-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-068, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-068, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-069, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, translated 2026-11-07 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06