# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（中小企業退職金共済事業団に対する納付金額に関する経過規定） — address `suppl-3402-96/art-5` - 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-5 - 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. --- ### 第五条（中小企業退職金共済事業団に対する納付金額に関する経過規定） — Transitional Provisions Concerning Amounts Paid to the Small and Medium Sized Enterprise Retirement Allowance Cooperative Corporation caption: machine translation, not official suppl-3402-96/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-5 **第一項** 個人又は法人が昭和四十年一月一日以後に中小企業退職金共済法の一部を改正する法律（昭和三十九年法律第百七号）附則第二条第一項（従前の積立事業についての取扱い）（中小企業者の範囲の改定等のための中小企業基本法等の一部を改正する法律（昭和四十八年法律第百十五号）附則第二項（経過措置）及び中小企業退職金共済法の一部を改正する法律（昭和五十五年法律第四十五号）附則第七条（従前の積立事業についての取扱い）において準用する場合を含む。）の規定により中小企業退職金共済事業団に対して納付した金額は、新令第七十条第一項（適格退職年金契約等に基づく掛金の取扱い）の規定に該当する掛金とみなし、個人が同日以後に中小企業退職金共済事業団に対して納付した金額は、同条第二項の規定に該当する掛金とみなす。 suppl-3402-96/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/art-5/par-1 An amount paid by an individual or corporation on or after January 1, 1965 to the Small and Medium Sized Enterprise Retirement Allowance Cooperative Corporation pursuant to Article 2, paragraph (1) of the Supplementary Provisions (Treatment of Prior Accumulation Projects) of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 107 of 1964) (including the case where it is applied mutatis mutandis pursuant to paragraph (2) of the Supplementary Provisions (Transitional Measures) of the Act Partially Amending the Small and Medium-sized Enterprise Basic Act, etc. for Revising the Scope of Small and Medium-sized Enterprises, etc. (Act No. 115 of 1973) and Article 7 of the Supplementary Provisions (Treatment of Prior Accumulation Projects) of the Act Partially Amending the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 45 of 1980)) is deemed to be a contribution falling under the provisions of Article 70, paragraph (1) (Treatment of Contributions under Qualified Retirement Pension Contracts, etc.) of the New Order, and an amount paid by an individual to the Small and Medium Sized Enterprise Retirement Allowance Cooperative Corporation on or after that date is deemed to be a contribution falling under the provisions of paragraph (2) of that Article. machine translation, not official --- ## Cites - suppl-3402-96/art-5/par-1: 新令第七十条第一項 → 所得税法施行令 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-70/par-1 - suppl-3402-96/art-5/par-1: 同条第二項 → 所得税法施行令 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-70/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第八条第一項（退職給与引当金に関する経過規定） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3402-96/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-20261106T173921-093, 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-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