# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（輸出所得の特別控除があつた場合の事業専従者給与等の必要経費算入額等の計算に関する経過規定） — address `suppl-3402-96/art-10` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-10 - 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. --- ### 第十条（輸出所得の特別控除があつた場合の事業専従者給与等の必要経費算入額等の計算に関する経過規定） — Transitional Provisions Concerning Calculation of Amounts of Salaries, etc. for Dedicated Family Employees Included in Necessary Expenses Where There Has Been a Special Deduction of Export Income caption: machine translation, not official suppl-3402-96/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-10 **第一項** 昭和四十年分以後の年分の所得税につき租税特別措置法の一部を改正する法律（昭和三十六年法律第四十号）附則第五条第四項（輸出所得の特別控除に関する経過規定）の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十三条第六項（輸出取引となつた場合の輸出所得の特別控除）又は租税特別措置法の一部を改正する法律（昭和三十九年法律第二十四号）附則第九条第二項（輸出所得の特別控除に関する経過規定）の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十三条第六項（輸出取引となつた場合の輸出所得の特別控除）の規定の適用を受ける者については、次の表の上欄に掲げる新令の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えてこれらの規定を適用する。 第百六十五条（事業専従者給与等の必要経費算入額の計算） 第十九条から第二十三条まで（価格変動準備金等） 第十九条から第二十三条まで（価格変動準備金等）及び租税特別措置法の一部を改正する法律（昭和三十九年法律第二十四号。以下「改正措置法」という。）附則第九条第二項（輸出所得の特別控除に関する経過規定）の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十三条第六項（輸出取引となつた場合の輸出所得の特別控除） 第二百二十一条第四項第二号（外国所得税の範囲） 対応するもの 対応するもの並びに改正措置法附則第九条第二項（輸出所得の特別控除に関する経過規定）の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十三条第六項（輸出取引となつた場合の輸出所得の特別控除）に規定する輸出取引又は技術輸出取引による所得で、同項及び租税特別措置法の一部を改正する法律（昭和三十六年法律第四十号）附則第五条第四項（輸出所得の特別控除に関する経過規定）の規定によりなおその効力を有するものとされる同法による改正前の租税特別措置法第二十三条第六項（輸出取引となつた場合の輸出所得の特別控除）の規定により必要経費に算入された金額に対応するもの suppl-3402-96/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-10/par-1 For a person who, for income tax for 1965 and subsequent years, is subject to the provisions of Article 23, paragraph (6) (Special Deduction of Export Income Where an Export Transaction Has Taken Place) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 40 of 1961), which remain in force pursuant to Article 5, paragraph (4) of the Supplementary Provisions (Transitional Provisions Concerning Special Deduction of Export Income) of that Act, or of Article 23, paragraph (6) (Special Deduction of Export Income Where an Export Transaction Has Taken Place) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 24 of 1964), which remain in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions (Transitional Provisions Concerning Special Deduction of Export Income) of that Act, the provisions of the New Order are applied by reading the words listed in the middle column of the following table in the provisions of the New Order listed in the left-hand column of the table as the words listed in the right-hand column of the table, respectively. Article 165 (Calculation of Amounts of Salaries, etc. for Dedicated Family Employees Included in Necessary Expenses) Articles 19 through 23 (Price Fluctuation Reserves, etc.) Articles 19 through 23 (Price Fluctuation Reserves, etc.) and Article 23, paragraph (6) (Special Deduction of Export Income Where an Export Transaction Has Taken Place) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 24 of 1964; hereinafter referred to as the "Measures Amendment Act"), which remains in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions (Transitional Provisions Concerning Special Deduction of Export Income) of the Measures Amendment Act Article 221, paragraph (4), item (ii) (Scope of Foreign Income Tax) those that correspond those that correspond, and income from an export transaction or technology export transaction prescribed in Article 23, paragraph (6) (Special Deduction of Export Income Where an Export Transaction Has Taken Place) of the Act on Special Measures Concerning Taxation prior to amendment by the Measures Amendment Act, which remains in force pursuant to Article 9, paragraph (2) of the Supplementary Provisions (Transitional Provisions Concerning Special Deduction of Export Income) of the Measures Amendment Act, that corresponds to the amount included in necessary expenses pursuant to that paragraph and to Article 23, paragraph (6) (Special Deduction of Export Income Where an Export Transaction Has Taken Place) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 40 of 1961), which remains in force pursuant to Article 5, paragraph (4) of the Supplementary Provisions (Transitional Provisions Concerning Special Deduction of Export Income) of that Act machine translation, not official --- ## Cites - suppl-3402-96/art-10/par-1: 第百六十五条 → 所得税法施行令 第百六十五条 (Article 165), art-165 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-165 - suppl-3402-96/art-10/par-1: 第十九条から第二十三条まで → 所得税法施行令 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-19 - suppl-3402-96/art-10/par-1: 第十九条から第二十三条まで → 所得税法施行令 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20 - suppl-3402-96/art-10/par-1: 第十九条から第二十三条まで → 所得税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2 - suppl-3402-96/art-10/par-1: 第十九条から第二十三条まで → 所得税法施行令 第二十一条 (Article 21), art-21 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-21 - suppl-3402-96/art-10/par-1: 第十九条から第二十三条まで → 所得税法施行令 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-22 - suppl-3402-96/art-10/par-1: 第十九条から第二十三条まで → 所得税法施行令 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-23 --- ## 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-20261106T173921-093, 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