# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十七条 (Article 27) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-27. 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: 第二十七条 (Article 27)（オープン型の証券投資信託の収益の分配のうち非課税とされるもの） — address `art-27` - 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-27 - 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. --- ### 第二十七条（オープン型の証券投資信託の収益の分配のうち非課税とされるもの） — Distributions of Proceeds of Open-Ended Securities Investment Trusts Treated as Nontaxable caption: machine translation, not official art-27 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-27 **第一項** 法第九条第一項第十一号（非課税所得）に規定する政令で定めるものは、オープン型の証券投資信託の契約に基づき収益調整金のみに係る収益として分配される特別分配金とする。 art-27/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-27/par-1 The items specified by Cabinet Order prescribed in Article 9, paragraph (1), item (xi) (Nontaxable Income) of the Act are special distributions made, under the contract of an Open-Ended Securities Investment Trust, as proceeds pertaining solely to the proceeds adjustment amount. machine translation, not official --- ## Cites - art-27/par-1: 法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 第百十四条第六項（資本の払戻し等があつた場合の株式等の取得価額） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-114/par-6 - 所得税法施行令 第百七十条第五項第十四号（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-order/art-170/par-5/item-14 --- ## 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-20261106T173921-008, 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