# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九十五条 (Article 95) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/art-95. 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: 第九十五条 (Article 95)（譲渡所得の収入金額とされる補償金等） — address `art-95` - 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-95 - 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. --- ### 第九十五条（譲渡所得の収入金額とされる補償金等） — Compensation, etc. Treated as Revenue from Capital Gains caption: machine translation, not official art-95 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-95 **第一項** 契約（契約が成立しない場合に法令によりこれに代わる効果を認められる行政処分その他の行為を含む。）に基づき、又は資産の消滅（価値の減少を含む。以下この条において同じ。）を伴う事業でその消滅に対する補償を約して行なうものの遂行により譲渡所得の基因となるべき資産が消滅をしたこと（借地権の設定その他当該資産について物権を設定し又は債権が成立することにより価値が減少したことを除く。）に伴い、その消滅につき一時に受ける補償金その他これに類するものの額は、譲渡所得に係る収入金額とする。 art-95/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/art-95/par-1 The amount of compensation or any similar payment received in a lump sum for the extinction of an asset that is to give rise to capital gains, accompanying the extinction of that asset (excluding a decline in value resulting from the creation of a land leasehold right or other real right over that asset or the coming into existence of a claim) based on a contract (including an administrative disposition or other act that is recognized by laws and regulations as having an effect in place of a contract where no contract is formed) or through the carrying out of a business accompanied by the extinction of assets (including a decrease in value; the same applies hereinafter in this Article) that is carried out on the promise of compensation for that extinction, is to be revenue pertaining to capital gains. machine translation, not official --- ## Cites - art-95/par-1: この条 → 所得税法施行令 第九十五条 (Article 95), art-95 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-95 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 第九十五条第一項（譲渡所得の収入金額とされる補償金等） — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-95/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-20261106T173921-028, 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