# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九十三条 (Article 93) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-93. 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: 第九十三条 (Article 93)（収用に類するやむを得ない事由） — address `art-93` - 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-93 - 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. --- ### 第九十三条（収用に類するやむを得ない事由） — Unavoidable Grounds Similar to Expropriation caption: machine translation, not official art-93 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-93 **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やむを得ない事由は、租税特別措置法第三十三条第一項各号（収用等に伴い代替資産を取得した場合の課税の特例）に規定する収用、買取り、換地処分、権利変換、買収若しくは権利の消滅、同条第四項第一号に規定する土地収用法等の規定に基づく使用、同項第二号に規定する事由に基づく同号に規定する資産の取壊し若しくは除去若しくは同項第三号に規定する事由に基づく同号に規定する資産の除却又はマンションの再生等の円滑化に関する法律（平成十四年法律第七十八号）第十五条の二第二項（賃貸借の終了請求）（同法第十五条の四第一項（配偶者居住権の消滅請求）において準用する場合を含む。）、第百二十二条第二項（賃貸借の終了請求）（同法第百二十四条第一項（配偶者居住権の消滅請求）において準用する場合を含む。）若しくは第百六十三条の十五第二項（賃貸借の終了請求）（同法第百六十三条の十七第一項（配偶者居住権の消滅請求）において準用する場合を含む。）の規定による賃貸借の終了若しくは配偶者居住権の消滅とする。 art-93/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-93/par-1 The unavoidable grounds specified by Cabinet Order prescribed in Article 44 (Exclusion of Grants Meant to Cover Relocation Expenses from Gross Revenue) of the Act are expropriation, purchase, replotting disposition, conversion of rights, acquisition, or extinguishment of rights prescribed in the items of Article 33, paragraph (1) (Special Provisions on Taxation in the Case of Acquisition of Substitute Assets Due to Expropriation, etc.) of the Act on Special Measures Concerning Taxation, use based on the provisions of the Expropriation of Land Act, etc. prescribed in paragraph (4), item (i) of that Article, demolition or removal of assets prescribed in item (ii) of that paragraph based on the grounds prescribed in that item, or disposal of assets prescribed in item (iii) of that paragraph based on the grounds prescribed in that item, or termination of a lease or extinguishment of a spouse's right of residence under the provisions of Article 15-2, paragraph (2) (Request for Termination of Lease) of the Act on Facilitation of the Regeneration, etc. of Condominiums (Act No. 78 of 2002) (including the case where applied mutatis mutandis in Article 15-4, paragraph (1) (Request for Extinguishment of Spouse's Right of Residence) of that Act), Article 122, paragraph (2) (Request for Termination of Lease) of that Act (including the case where applied mutatis mutandis in Article 124, paragraph (1) (Request for Extinguishment of Spouse's Right of Residence) of that Act), or Article 163-15, paragraph (2) (Request for Termination of Lease) of that Act (including the case where applied mutatis mutandis in Article 163-17, paragraph (1) (Request for Extinguishment of Spouse's Right of Residence) of that Act). machine translation, not official --- ## Cites - art-93/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-93/par-1: 租税特別措置法第三十三条第一項 → 租税特別措置法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-1 (e-Gov law ID 332AC0000000026) - art-93/par-1: 同条第四項第一号 → 租税特別措置法 第三十三条第四項第一号 (Article 33, paragraph (4), item (i)), art-33/par-4/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-4/item-1 (e-Gov law ID 332AC0000000026) - art-93/par-1: 同項第二号 → 租税特別措置法 第三十三条第四項第二号 (Article 33, paragraph (4), item (ii)), art-33/par-4/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-4/item-2 (e-Gov law ID 332AC0000000026) - art-93/par-1: 同項第三号 → 租税特別措置法 第三十三条第四項第三号 (Article 33, paragraph (4), item (iii)), art-33/par-4/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-33/par-4/item-3 (e-Gov law ID 332AC0000000026) - art-93/par-1: マンションの再生等の円滑化に関する法律（平成十四年法律第七十八号）第十五条の二第二項 → e-Gov law 414AC0000000078, 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — not held in this collection - art-93/par-1: 同法第十五条の四第一項 → e-Gov law 414AC0000000078, 第十五条の四第一項 (Article 15-4, paragraph (1)), art-15-4/par-1 — not held in this collection - art-93/par-1: 第百二十二条第二項 → e-Gov law 414AC0000000078, 第百二十二条第二項 (Article 122, paragraph (2)), art-122/par-2 — not held in this collection - art-93/par-1: 同法第百二十四条第一項 → e-Gov law 414AC0000000078, 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — not held in this collection - art-93/par-1: 第百六十三条の十五第二項 → e-Gov law 414AC0000000078, 第百六十三条の十五第二項 (Article 163-15, paragraph (2)), art-163-15/par-2 — not held in this collection - art-93/par-1: 同法第百六十三条の十七第一項 → e-Gov law 414AC0000000078, 第百六十三条の十七第一項 (Article 163-17, paragraph (1)), art-163-17/par-1 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第四条第一項（収用に類するやむを得ない事由に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-4/par-1 - 所得税法施行令 附則第八条第一項（収用に類するやむを得ない事由に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-8/par-1 --- ## 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