# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二百六十六条の二 (Article 266-2)

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- 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: 第二百六十六条の二 (Article 266-2)（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） — address `art-266-2`
- 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-266-2
- 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.

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### 第二百六十六条の二（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） — Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply
<sup>caption: machine translation, not official</sup>
<sup>art-266-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2</sup>

      **第一項**  法第百三十七条の二第一項（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）の規定の適用を受けようとする個人が担保を供する場合の手続については、国税通則法施行令（昭和三十七年政令第百三十五号）第十六条（担保の提供手続）に定める手続によるほか、法第百三十七条の二第十一項第二号に規定する非上場株式等（以下この項、次項及び次条において「非上場株式等」という。）を担保として供する場合には、当該個人が当該非上場株式等を担保として供することを約する書類その他の財務省令で定める書類を納税地の所轄税務署長に提出する方法によるものとする。
      <sup>art-266-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-1</sup>
      With regard to the procedures where an individual who intends to receive the application of Article 137-2, paragraph (1) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income upon Departure from Japan Apply) of the Act provides security, in addition to the procedures prescribed in Article 16 (Procedures for Providing Security) of the Order for Enforcement of the Act on General Rules for National Taxes (Cabinet Order No. 135 of 1962), where the individual provides as security the unlisted share or similar interest prescribed in Article 137-2, paragraph (11), item (ii) of the Act (hereinafter in this paragraph, the following paragraph, and the following Article referred to as the "unlisted share or similar interest"), the method is to be for that individual to submit to the competent district director with jurisdiction over the place for tax payment a document promising that the individual will provide that unlisted share or similar interest as security, or other documents specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

      **第二項**  税務署長は、前項の規定により非上場株式等が担保として供されている場合において、当該担保を解除したときは、当該個人が当該非上場株式等を担保として供することを約する書類その他の財務省令で定める書類を当該個人に返還しなければならない。
      <sup>art-266-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-2</sup>
      Where an unlisted share or similar interest is being provided as security pursuant to the provisions of the preceding paragraph and the district director has released that security, the district director must return to that individual the document promising that the individual will provide that unlisted share or similar interest as security, or other documents specified by Ministry of Finance Order.
      <sup>machine translation, not official</sup>

      **第三項**  法第百三十七条の二第一項に規定する政令で定める場合は、同項に規定する国外転出（以下この条において「国外転出」という。）の日から五年を経過する日（法第百三十七条の二第二項の規定により同条第一項の規定による納税の猶予を受けている場合には、十年を経過する日）までに同項（同条第二項の規定により適用する場合を含む。第七項において同じ。）の規定による納税の猶予を受けている個人が死亡したことにより、当該国外転出の時に有していた法第六十条の二第一項（国外転出をする場合の譲渡所得等の特例）に規定する有価証券等又は締結していた同条第二項に規定する未決済信用取引等若しくは同条第三項に規定する未決済デリバティブ取引に係る契約の相続（限定承認に係るものに限る。）又は遺贈（包括遺贈のうち限定承認に係るものに限る。）による移転があつた場合とする。
      <sup>art-266-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-3</sup>
      The cases specified by Cabinet Order prescribed in Article 137-2, paragraph (1) of the Act are cases where, owing to the death, by the day on which five years have elapsed from the day of the departure from Japan prescribed in that paragraph (hereinafter in this Article referred to as "departure from Japan") (or the day on which 10 years have elapsed, where the individual is receiving a tax payment grace period under the provisions of paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article), of an individual who is receiving a tax payment grace period under the provisions of paragraph (1) of that Article (including where applied pursuant to the provisions of paragraph (2) of that Article; the same applies in paragraph (7)), there has been a transfer by inheritance (limited to that subject to qualified acceptance) or bequest (limited to a universal legacy subject to qualified acceptance) of the Securities and similar interests prescribed in Article 60-2, paragraph (1) (Special Provisions on Capital Gains upon Departure from Japan) of the Act that the individual held at the time of that departure from Japan, or of the contracts pertaining to the unsettled margin transactions or similar transactions prescribed in paragraph (2) of that Article or the unsettled derivatives transactions prescribed in paragraph (3) of that Article that the individual had concluded at that time.
      <sup>machine translation, not official</sup>

      **第四項**  法第百三十七条の二第一項に規定する納税猶予分の所得税額に百円未満の端数があるとき、又はその全額が百円未満であるときは、その端数金額又はその全額を切り捨てる。
      <sup>art-266-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-4</sup>
      Where there is a fractional amount of less than 100 yen in the income tax subject to deferral prescribed in Article 137-2, paragraph (1) of the Act, or where the full amount is less than 100 yen, that fractional amount or the full amount is to be discarded.
      <sup>machine translation, not official</sup>

      **第五項**  第百七十条第二項（国外転出をする場合の譲渡所得等の特例）の規定は、法第百三十七条の二第五項に規定する譲渡に類するものとして政令で定めるものについて準用する。
      <sup>art-266-2/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-5</sup>
      The provisions of Article 170, paragraph (2) (Special Provisions on Capital Gains upon Departure from Japan) apply mutatis mutandis to what is specified by Cabinet Order as similar to a transfer, prescribed in Article 137-2, paragraph (5) of the Act.
      <sup>machine translation, not official</sup>

      **第六項**  法第百三十七条の二第五項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（当該金額が零を下回る場合には、零）とする。この場合において、当該計算した金額に百円未満の端数があるとき、又はその全額が百円未満であるときは、その端数金額又はその全額を切り捨てる。
      <sup>art-266-2/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-6</sup>
      The amount calculated as specified by Cabinet Order prescribed in Article 137-2, paragraph (5) of the Act is the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i) (or zero if that amount is less than zero); in this case, where there is a fractional amount of less than 100 yen in the amount so calculated, or where the full amount is less than 100 yen, that fractional amount or the full amount is to be discarded.
      <sup>machine translation, not official</sup>

        **一**  法第百三十七条の二第一項に規定する納税猶予分の所得税額（既に同条第五項の規定の適用があつた場合には、同項の規定の適用があつた金額を除く。）
        <sup>art-266-2/par-6/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-6/item-1</sup>
        the income tax subject to deferral prescribed in Article 137-2, paragraph (1) of the Act (excluding, where paragraph (5) of that Article has already applied, the amount to which that paragraph applied);
        <sup>machine translation, not official</sup>

        **二**  当該国外転出の日の属する年分の法第百二十条第一項第三号（確定所得申告）に掲げる金額から法第百三十七条の二第一項に規定する適用資産（既に同条第五項の事由が生じたものを除く。次項において同じ。）につき法第六十条の二第一項から第三項までの規定の適用がないものとした場合における当該年分の同号に掲げる金額を控除した金額（当該金額が零を下回る場合には、零）
        <sup>art-266-2/par-6/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-6/item-2</sup>
        the amount obtained by deducting, from the amount listed in Article 120, paragraph (1), item (iii) (Filing an Income Tax Return) of the Act for the year that includes the day of that departure from Japan, the amount listed in that item for that year in the case where the provisions of Article 60-2, paragraphs (1) through (3) of the Act were not applied to the applicable assets prescribed in Article 137-2, paragraph (1) of the Act (excluding those for which the grounds referred to in paragraph (5) of that Article have already arisen; the same applies in the following paragraph) (or zero if that amount is less than zero).
        <sup>machine translation, not official</sup>

      **第七項**  法第百三十七条の二第一項の規定による納税の猶予に係る同項に規定する満了基準日までに同条第五項の個人が国外転出の時において有していた適用資産につき同項の事由が生じた場合には、当該個人は、当該事由が生じた適用資産の種類、名称又は銘柄及び単位数並びに前項の規定による金額の計算に関する明細その他参考となるべき事項を記載した書類を、当該事由が生じた日から四月を経過する日までに、納税地の所轄税務署長に提出しなければならない。
      <sup>art-266-2/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-7</sup>
      Where, by the reference expiry date prescribed in Article 137-2, paragraph (1) of the Act pertaining to the tax payment grace period under that paragraph, the grounds under paragraph (5) of that Article arise with respect to applicable assets that the individual referred to in that paragraph held at the time of the departure from Japan, that individual must submit to the competent district director with jurisdiction over the place for tax payment, by the day on which four months have elapsed from the day on which those grounds arose, a document stating the type, name or issue, and number of units of the applicable assets for which those grounds arose, the details of the calculation of the amount under the preceding paragraph, and other matters that should serve as reference.
      <sup>machine translation, not official</sup>

      **第八項**  法第百三十七条の二第九項第三号に規定する政令で定める事由は、同条第一項の規定の適用を受ける個人が国税通則法第百十七条第一項（納税管理人）に規定する納税管理人を解任し、又は当該納税管理人につき死亡、解散その他財務省令で定める事実（以下この項において「死亡等事実」という。）が生じた場合において、その解任の日から四月を経過する日又は当該個人が当該納税管理人につき死亡等事実の生じたことを知つた日から六月を経過する日までに同条第二項の規定による納税管理人の届出をしなかつたこととする。
      <sup>art-266-2/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-8</sup>
      The grounds specified by Cabinet Order prescribed in Article 137-2, paragraph (9), item (iii) of the Act are that, where an individual who receives the application of paragraph (1) of that Article has dismissed the tax agent prescribed in Article 117, paragraph (1) (Tax Agent) of the Act on General Rules for National Taxes or death, dissolution, or any other event specified by Ministry of Finance Order (hereinafter in this paragraph referred to as "death or other such fact") has occurred with respect to that tax agent, the individual has not given notice about the tax agent pursuant to the provisions of paragraph (2) of that Article by the day on which four months have elapsed from the day of the dismissal or the day on which six months have elapsed from the day on which the individual learned that the death or other such fact had occurred with respect to the tax agent.
      <sup>machine translation, not official</sup>

      **第九項**  法第百三十七条の二第十三項の規定により納付の義務を承継した同項の相続人（以下この条において「猶予承継相続人」という。）については、法第百三十七条の二第一項の規定の適用を受けた者とみなして、同条及びこの条の規定を適用する。
      <sup>art-266-2/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-9</sup>
      For an heir prescribed in Article 137-2, paragraph (13) of the Act who has succeeded to the obligation to pay pursuant to the provisions of that paragraph (hereinafter in this Article referred to as an "heir succeeding to deferred tax"), the provisions of Article 137-2 of the Act and this Article apply, deeming that heir to be a person who has received the application of Article 137-2, paragraph (1) of the Act.
      <sup>machine translation, not official</sup>

      **第十項**  非居住者である猶予承継相続人は、既に国税通則法第百十七条第二項の規定による納税管理人の届出をしている場合を除き、その相続の開始があつたことを知つた日の翌日から四月以内に、同項の規定による納税管理人の届出をしなければならない。この場合において、次条第六項及び第七項の規定は当該届出をすべき非居住者である猶予承継相続人が二人以上あるときに当該納税管理人の届出をする場合について、法第百三十七条の三第八項、第九項及び第十四項（第三号に係る部分に限る。）（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）の規定は当該納税管理人の届出が当該期限までに行われなかつた場合について、それぞれ準用する。
      <sup>art-266-2/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-10</sup>
      An heir succeeding to deferred tax who is a Nonresident must, except where the heir has already given notice about the tax agent pursuant to the provisions of Article 117, paragraph (2) of the Act on General Rules for National Taxes, give notice about the tax agent pursuant to the provisions of that paragraph within four months after the day following the day on which the heir learned that the commencement of the succession had occurred; in this case, the provisions of paragraphs (6) and (7) of the following Article apply mutatis mutandis to the case where notice about the tax agent is given when there are two or more heirs succeeding to deferred tax who are Nonresidents and are to give that notice, and the provisions of Article 137-3, paragraphs (8), (9), and (14) (limited to the portion pertaining to item (iii)) (Tax Payment Grace Period Where the Special Provisions on Capital Gains and Similar Income If Assets Are Transferred to a Nonresident by Gift or Similar Means Apply) of the Act apply mutatis mutandis to the case where that notice has not been given by that time limit, respectively.
      <sup>machine translation, not official</sup>

      **第十一項**  法第百三十七条の三第十項及び第十四項（第三号に係る部分に限る。）の規定は、居住者である猶予承継相続人が国外転出をする場合について準用する。
      <sup>art-266-2/par-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-11</sup>
      The provisions of Article 137-3, paragraphs (10) and (14) (limited to the portion pertaining to item (iii)) of the Act apply mutatis mutandis to the case where an heir succeeding to deferred tax who is a Resident makes a departure from Japan.
      <sup>machine translation, not official</sup>

      **第十二項**  次条第十六項及び第十七項の規定は、猶予承継相続人が法第百三十七条の二第二項の届出書、同条第六項に規定する継続適用届出書又は第七項の書類を提出する場合について準用する。
      <sup>art-266-2/par-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-12</sup>
      The provisions of paragraphs (16) and (17) of the following Article apply mutatis mutandis to the case where an heir succeeding to deferred tax submits the written notice referred to in Article 137-2, paragraph (2) of the Act, the notification of continued application prescribed in paragraph (6) of that Article, or the documents under paragraph (7) of this Article.
      <sup>machine translation, not official</sup>

---

## Cites
- art-266-2/par-1: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-1: 国税通則法施行令（昭和三十七年政令第百三十五号）第十六条 → e-Gov law 337CO0000000135, 第十六条 (Article 16), art-16 — not held in this collection
- art-266-2/par-1: 法第百三十七条の二第十一項第二号 → 所得税法 第百三十七条の二第十一項第二号 (Article 137-2, paragraph (11), item (ii)), art-137-2/par-11/item-2 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-11/item-2 (e-Gov law ID 340AC0000000033)
- art-266-2/par-1: この項 → 所得税法施行令 第二百六十六条の二第一項 (Article 266-2, paragraph (1)), art-266-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-1
- art-266-2/par-1: 次項 → 所得税法施行令 第二百六十六条の二第二項 (Article 266-2, paragraph (2)), art-266-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-2
- art-266-2/par-1: 次条 → 所得税法施行令 第二百六十六条の三 (Article 266-3), art-266-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-3
- art-266-2/par-2: 前項 → 所得税法施行令 第二百六十六条の二第一項 (Article 266-2, paragraph (1)), art-266-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-1
- art-266-2/par-3: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-3: この条 → 所得税法施行令 第二百六十六条の二 (Article 266-2), art-266-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2
- art-266-2/par-3: 法第百三十七条の二第二項 → 所得税法 第百三十七条の二第二項 (Article 137-2, paragraph (2)), art-137-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-2 (e-Gov law ID 340AC0000000033)
- art-266-2/par-3: 第七項 → 所得税法施行令 第二百六十六条の二第七項 (Article 266-2, paragraph (7)), art-266-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-7
- art-266-2/par-3: 法第六十条の二第一項 → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-3: 同条第二項 → 所得税法 第六十条の二第二項 (Article 60-2, paragraph (2)), art-60-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-2 (e-Gov law ID 340AC0000000033)
- art-266-2/par-3: 同条第三項 → 所得税法 第六十条の二第三項 (Article 60-2, paragraph (3)), art-60-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-3 (e-Gov law ID 340AC0000000033)
- art-266-2/par-4: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-5: 第百七十条第二項 → 所得税法施行令 第百七十条第二項 (Article 170, paragraph (2)), art-170/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170/par-2
- art-266-2/par-5: 法第百三十七条の二第五項 → 所得税法 第百三十七条の二第五項 (Article 137-2, paragraph (5)), art-137-2/par-5 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-5 (e-Gov law ID 340AC0000000033)
- art-266-2/par-6: 法第百三十七条の二第五項 → 所得税法 第百三十七条の二第五項 (Article 137-2, paragraph (5)), art-137-2/par-5 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-5 (e-Gov law ID 340AC0000000033)
- art-266-2/par-6: 第一号 → 所得税法施行令 第二百六十六条の二第六項第一号 (Article 266-2, paragraph (6), item (i)), art-266-2/par-6/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-6/item-1
- art-266-2/par-6: 第二号 → 所得税法施行令 第二百六十六条の二第六項第二号 (Article 266-2, paragraph (6), item (ii)), art-266-2/par-6/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-6/item-2
- art-266-2/par-6/item-1: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-6/item-1: 同条第五項 → 所得税法 第百三十七条の二第五項 (Article 137-2, paragraph (5)), art-137-2/par-5 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-5 (e-Gov law ID 340AC0000000033)
- art-266-2/par-6/item-2: 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-266-2/par-6/item-2: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-6/item-2: 同条第五項 → 所得税法 第百三十七条の二第五項 (Article 137-2, paragraph (5)), art-137-2/par-5 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-5 (e-Gov law ID 340AC0000000033)
- art-266-2/par-6/item-2: 次項 → 所得税法施行令 第二百六十六条の二第七項 (Article 266-2, paragraph (7)), art-266-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-7
- art-266-2/par-6/item-2: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第一項 (Article 60-2, paragraph (1)), art-60-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-6/item-2: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第二項 (Article 60-2, paragraph (2)), art-60-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-2 (e-Gov law ID 340AC0000000033)
- art-266-2/par-6/item-2: 法第六十条の二第一項から第三項まで → 所得税法 第六十条の二第三項 (Article 60-2, paragraph (3)), art-60-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-60-2/par-3 (e-Gov law ID 340AC0000000033)
- art-266-2/par-7: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-7: 同条第五項 → 所得税法 第百三十七条の二第五項 (Article 137-2, paragraph (5)), art-137-2/par-5 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-5 (e-Gov law ID 340AC0000000033)
- art-266-2/par-7: 前項 → 所得税法施行令 第二百六十六条の二第六項 (Article 266-2, paragraph (6)), art-266-2/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-6
- art-266-2/par-8: 法第百三十七条の二第九項第三号 → 所得税法 第百三十七条の二第九項第三号 (Article 137-2, paragraph (9), item (iii)), art-137-2/par-9/item-3 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-9/item-3 (e-Gov law ID 340AC0000000033)
- art-266-2/par-8: 同条第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-8: 国税通則法第百十七条第一項 → 国税通則法 第百十七条第一項 (Article 117, paragraph (1)), art-117/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-1 (e-Gov law ID 337AC0000000066)
- art-266-2/par-8: この項 → 所得税法施行令 第二百六十六条の二第八項 (Article 266-2, paragraph (8)), art-266-2/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-8
- art-266-2/par-8: 同条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 (e-Gov law ID 337AC0000000066)
- art-266-2/par-9: 法第百三十七条の二第十三項 → 所得税法 第百三十七条の二第十三項 (Article 137-2, paragraph (13)), art-137-2/par-13 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-13 (e-Gov law ID 340AC0000000033)
- art-266-2/par-9: この条 → 所得税法施行令 第二百六十六条の二 (Article 266-2), art-266-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2
- art-266-2/par-9: 法第百三十七条の二第一項 → 所得税法 第百三十七条の二第一項 (Article 137-2, paragraph (1)), art-137-2/par-1 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-1 (e-Gov law ID 340AC0000000033)
- art-266-2/par-9: 同条 → 所得税法 第百三十七条の二 (Article 137-2), art-137-2 — https://japanlaw.org/ja/income-tax-act/art-137-2 (e-Gov law ID 340AC0000000033)
- art-266-2/par-10: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 (e-Gov law ID 337AC0000000066)
- art-266-2/par-10: 次条第六項 → 所得税法施行令 第二百六十六条の三第六項 (Article 266-3, paragraph (6)), art-266-3/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-3/par-6
- art-266-2/par-10: 第七項 → 所得税法施行令 第二百六十六条の三第七項 (Article 266-3, paragraph (7)), art-266-3/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-3/par-7
- art-266-2/par-10: 法第百三十七条の三第八項 → 所得税法 第百三十七条の三第八項 (Article 137-3, paragraph (8)), art-137-3/par-8 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-8 (e-Gov law ID 340AC0000000033)
- art-266-2/par-10: 第九項 → 所得税法 第百三十七条の三第九項 (Article 137-3, paragraph (9)), art-137-3/par-9 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-9 (e-Gov law ID 340AC0000000033)
- art-266-2/par-10: 第十四項 → 所得税法 第百三十七条の三第十四項 (Article 137-3, paragraph (14)), art-137-3/par-14 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-14 (e-Gov law ID 340AC0000000033)
- art-266-2/par-10: 第三号 → 所得税法 第百三十七条の三第十四項第三号 (Article 137-3, paragraph (14), item (iii)), art-137-3/par-14/item-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-14/item-3 (e-Gov law ID 340AC0000000033)
- art-266-2/par-11: 法第百三十七条の三第十項 → 所得税法 第百三十七条の三第十項 (Article 137-3, paragraph (10)), art-137-3/par-10 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-10 (e-Gov law ID 340AC0000000033)
- art-266-2/par-11: 第十四項 → 所得税法 第百三十七条の三第十四項 (Article 137-3, paragraph (14)), art-137-3/par-14 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-14 (e-Gov law ID 340AC0000000033)
- art-266-2/par-11: 第三号 → 所得税法 第百三十七条の三第十四項第三号 (Article 137-3, paragraph (14), item (iii)), art-137-3/par-14/item-3 — https://japanlaw.org/ja/income-tax-act/art-137-3/par-14/item-3 (e-Gov law ID 340AC0000000033)
- art-266-2/par-12: 次条第十六項 → 所得税法施行令 第二百六十六条の三第十六項 (Article 266-3, paragraph (16)), art-266-3/par-16 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-3/par-16
- art-266-2/par-12: 第十七項 → 所得税法施行令 第二百六十六条の三第十七項 (Article 266-3, paragraph (17)), art-266-3/par-17 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-3/par-17
- art-266-2/par-12: 法第百三十七条の二第二項 → 所得税法 第百三十七条の二第二項 (Article 137-2, paragraph (2)), art-137-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-2 (e-Gov law ID 340AC0000000033)
- art-266-2/par-12: 同条第六項 → 所得税法 第百三十七条の二第六項 (Article 137-2, paragraph (6)), art-137-2/par-6 — https://japanlaw.org/ja/income-tax-act/art-137-2/par-6 (e-Gov law ID 340AC0000000033)
- art-266-2/par-12: 第七項 → 所得税法施行令 第二百六十六条の二第七項 (Article 266-2, paragraph (7)), art-266-2/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-7

## Cited by

17 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第二百六十六条の二第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-1
- 所得税法施行令 第二百六十六条の二第二項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-2
- 所得税法施行令 第二百六十六条の二第三項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-3
- 所得税法施行令 第二百六十六条の二第六項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-6
- 所得税法施行令 第二百六十六条の二第六項第二号（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-6/item-2
- 所得税法施行令 第二百六十六条の二第七項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-7
- 所得税法施行令 第二百六十六条の二第八項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-8
- 所得税法施行令 第二百六十六条の二第九項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-9
- 所得税法施行令 第二百六十六条の二第十二項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-12
- 所得税法施行令 第二百六十六条の三第十四項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-3/par-14
- 所得税法施行令 第二百六十六条の三第十八項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-3/par-18
- 所得税法施行令 附則第五条第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5052-134/art-5/par-1
- 所得税法施行規則 第三十七条の二第六項第一号（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-2/par-6/item-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第三十七条の二第六項第二号（国外転出をする場合の譲渡所得等の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-37-2/par-6/item-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第五十二条の二第一項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第五十二条の二第二項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第五十二条の二第六項（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） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-52-2/par-6 (e-Gov law ID 340M50000040011)

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## 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-20261106T173921-069, 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-20261106T173921-069, 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