# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九十二条 (Article 92)

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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: 第九十二条 (Article 92)（資産の移転等に含まれない行為） — address `art-92`
- 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-92
- 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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### 第九十二条（資産の移転等に含まれない行為） — Acts Not Included in Relocation, Reconstruction, or Removal
<sup>caption: machine translation, not official</sup>
<sup>art-92 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-92</sup>

    **第一項**  法第四十四条（移転等の支出に充てるための交付金の総収入金額不算入）に規定する政令で定める行為は、第百八十一条（資本的支出）に規定する支出に係る行為とする。
    <sup>art-92/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-92/par-1</sup>
    The act specified by Cabinet Order prescribed in Article 44 (Exclusion of Grants Meant to Cover Relocation Expenses from Gross Revenue) of the Act is an act pertaining to the expenditure prescribed in Article 181 (Capital Expenditure).
    <sup>machine translation, not official</sup>

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## Cites
- art-92/par-1: 法第四十四条 → 所得税法 第四十四条 (Article 44), art-44 — https://japanlaw.org/ja/income-tax-act/art-44 (e-Gov law ID 340AC0000000033)
- art-92/par-1: 第百八十一条 → 所得税法施行令 第百八十一条 (Article 181), art-181 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-181

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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-20261106T163957-035, 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-20261106T163957-035, 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