# 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-3412-73/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)（新規重要物産の製造等による所得の免税に関する経過規定） — address `suppl-3412-73/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-3412-73/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（新規重要物産の製造等による所得の免税に関する経過規定） — Transitional Provisions Concerning Tax Exemption on Income Derived from the Manufacture, etc. of New Important Products caption: machine translation, not official suppl-3412-73/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3412-73/art-5 **第一項** 昭和四十一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（昭和四十一年法律第三十五号。以下この条において「改正措置法」という。）附則第六条第一項（個人の新規重要物産の製造等による所得の免税に関する経過規定）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（昭和三十二年法律第二十六号）第二十三条の二第一項（新規重要物産の製造等による所得の免税）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。 第二百二十一条第四項（外国所得税の範囲） 三　居住者がその年以前の年において非居住者であつた期間内に生じた所得 三　租税特別措置法の一部を改正する法律（昭和四十一年法律第三十五号）附則第六条第一項（個人の新規重要物産の製造等による所得の免税に関する経過規定）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の二第一項（新規重要物産の製造等による所得の免税）に規定する新規重要物産の製造又は採掘の業務から生じた所得で、同項の規定により所得税を免除されるもの 四　居住者がその年以前の年において非居住者であつた期間内に生じた所得 第二百二十二条第二項（控除限度額の計算） 規定を適用しないで 規定の適用をせず、かつ、その年分の所得のうちに前条第四項第三号に掲げる所得があるときは当該所得がないものとして 第二百二十二条第三項 （当該所得のうちに前条第四項第一号に掲げる所得がある場合には、その所得を除く （当該所得のうちに前条第四項第一号又は第三号に掲げる所得がある場合には、これらの所得を除く suppl-3412-73/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3412-73/art-5/par-1 For a person who, for income tax for 1966 and subsequent years, is subject to the provisions of Article 23-2, paragraph (1) (Tax Exemption on Income Derived from the Manufacture, etc. of New Important Products) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 35 of 1966; hereinafter referred to as the "Measures Amendment Act" in this Article), which remains in force pursuant to Article 6, paragraph (1) of the Supplementary Provisions (Transitional Provisions Concerning Tax Exemption on Income Derived from the Manufacture, etc. of New Important Products by Individuals) of the Measures Amendment 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 221, paragraph (4) (Scope of Foreign Income Tax) (iii) income that arose during a period within which a Resident was a Nonresident in that year or an earlier year (iii) income arising from the business of manufacturing or mining new important products prescribed in Article 23-2, paragraph (1) (Tax Exemption on Income Derived from the Manufacture, etc. of New Important Products) 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. 35 of 1966), which remains in force pursuant to Article 6, paragraph (1) of the Supplementary Provisions (Transitional Provisions Concerning Tax Exemption on Income Derived from the Manufacture, etc. of New Important Products by Individuals) of that Act, and which is exempt from income tax under that paragraph (iv) income that arose during a period within which a Resident was a Nonresident in that year or an earlier year Article 222, paragraph (2) (Calculation of the Maximum Credit) without applying without applying, and, where the income for that year includes income listed in paragraph (4), item (iii) of the preceding Article, on the assumption that there is no such income Article 222, paragraph (3) (excluding, where that income includes income listed in paragraph (4), item (i) of the preceding Article, that income (excluding, where that income includes income listed in paragraph (4), item (i) or (iii) of the preceding Article, that income machine translation, not official **第二項** 昭和四十一年分以後の年分の所得税につき改正措置法附則第六条第一項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の二第一項の規定の適用を受ける者については、改正前の所得税法施行令（以下「旧令」という。）第二百三十四条（新規重要物産の製造等による免税額の計算）の規定は、なおその効力を有する。この場合において、同条中「租税特別措置法第二十三条の二」とあるのは、「租税特別措置法の一部を改正する法律（昭和四十一年法律第三十五号）附則第六条第一項（個人の新規重要物産の製造等による所得の免税に関する経過規定）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の二」とする。 suppl-3412-73/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3412-73/art-5/par-2 For a person who, for income tax for 1966 and subsequent years, is subject to the provisions of Article 23-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Measures Amendment Act, which remain in force pursuant to Article 6, paragraph (1) of the Supplementary Provisions of the Measures Amendment Act, the provisions of Article 234 (Calculation of the Amount of Tax Exempted for the Manufacture, etc. of New Important Products) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") remain in force. In this case, the phrase "Article 23-2 of the Act on Special Measures Concerning Taxation" in that Article is deemed to be replaced with "Article 23-2 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. 35 of 1966), which remains in force pursuant to Article 6, paragraph (1) of the Supplementary Provisions (Transitional Provisions Concerning Tax Exemption on Income Derived from the Manufacture, etc. of New Important Products by Individuals) of that Act". machine translation, not official --- ## Cites - suppl-3412-73/art-5/par-1: 第二百二十二条第二項 → 所得税法施行令 第二百二十二条第二項 (Article 222, paragraph (2)), art-222/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-222/par-2 - suppl-3412-73/art-5/par-1: 第二百二十二条第三項 → 所得税法施行令 第二百二十二条第三項 (Article 222, paragraph (3)), art-222/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-222/par-3 --- ## 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-20261106T173921-094, 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