# 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-3452-105/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)（合算対象世帯員がある場合の予定納税基準額の計算の特例） — address `suppl-3452-105/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-3452-105/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（合算対象世帯員がある場合の予定納税基準額の計算の特例） — Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation caption: machine translation, not official suppl-3452-105/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-5 **第一項** 昭和四十四年分の所得税につき所得税法の一部を改正する法律（昭和四十五年法律第三十六号。以下「改正法」という。）による改正前の所得税法（以下「旧法」という。）第九十七条第一項（合算対象世帯員がある場合の税額）の規定の適用があつた場合（次項の規定の適用がある場合を除く。）における同条第一項に規定する主たる所得者及び合算対象世帯員の昭和四十五年分の改正法による改正後の所得税法（以下「新法」という。）第百四条第一項（予定納税額の納付）に規定する予定納税基準額（以下この条において「予定納税基準額」という。）は、旧法第九十八条（合算対象世帯員がある場合の税額の計算）、改正前の所得税法施行令（以下「旧令」という。）第二百三十一条（合算所得税額の計算上控除しきれない配当控除の額がある場合の所得税の額の計算）その他旧法及び旧令の規定による所得税の額の計算の方法に従い、改正法附則第五条第一項及び第二項（昭和四十五年分の所得税に係る予定納税基準額の計算の特例）の規定を読み替え、これらの規定により計算した金額をもととして計算する。 suppl-3452-105/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-5/par-1 Where, for income tax for 1969, the provisions of Article 97, paragraph (1) (Tax Amount Where There Is a Household Member Subject to Aggregation) of the Income Tax Act prior to the amendment by the Act Partially Amending the Income Tax Act (Act No. 36 of 1970; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act") have applied (excluding the case where the provisions of the following paragraph apply), the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Income Tax Act after the amendment by the Amending Act (hereinafter referred to as the "New Act") for 1970 of the principal income earner and the household members subject to aggregation prescribed in Article 97, paragraph (1) of the Former Act (hereinafter referred to as the "tax prepayment calculation base" in this Article) is to be calculated, in accordance with the method of calculating the amount of income tax under the provisions of Article 98 (Calculation of Tax Amount Where There Is a Household Member Subject to Aggregation) of the Former Act, Article 231 (Calculation of the Amount of Income Tax Where There Is an Amount of Dividend Tax Credit That Cannot Be Fully Deducted in the Calculation of the Amount of Aggregated Income Tax) of the Order for Enforcement of the Income Tax Act prior to the amendment (hereinafter referred to as the "Former Order") and other provisions of the Former Act and the Former Order, on the basis of the amount calculated pursuant to the provisions of Article 5, paragraphs (1) and (2) (Special Provisions on the Calculation of the tax prepayment calculation base for Income Tax for 1970) of the Supplementary Provisions of the Amending Act, reading those provisions with the replacement of terms. machine translation, not official **第二項** 昭和四十四年分の所得税につき旧法第九十七条第一項の規定の適用があつた場合において、同項に規定する主たる所得者の同年分の総所得金額及び同項に規定する合算対象世帯員の同年分の資産所得の金額に相当する金額をそれぞれこれらの者の昭和四十五年分の総所得金額及び資産所得の金額とみなして、新法第九十九条第一項（合算対象世帯員がある場合の税額計算の特例の適用除外）中「百万円」とあるのは「三十万円」として同項の規定を適用した場合に同項の規定により新法第九十七条及び第九十八条の規定の適用がないこととなるときは、当該主たる所得者及び合算対象世帯員の昭和四十五年分の予定納税基準額は、これらの者の昭和四十四年分の所得税については旧法第九十七条第一項の規定の適用がなかつたものとして改正法附則第五条第一項及び第二項の規定により計算する。 suppl-3452-105/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-5/par-2 Where the provisions of Article 97, paragraph (1) of the Former Act have been applied with respect to the income tax for 1969, and, treating the amount corresponding to the gross income for that year of the principal income earner prescribed in that paragraph and the amount corresponding to the amount of asset income for that year of the household member subject to aggregation prescribed in that paragraph as the gross income and the amount of asset income of those persons for 1970 respectively, the provisions of Article 99, paragraph (1) (Exclusion from Application of the Special Provisions for Calculating Tax Amount Where There Are Household Members Subject to Aggregation) of the New Act are applied with the phrase "1,000,000 yen" in that paragraph deemed to be replaced with "300,000 yen", and, as a result, the provisions of Articles 97 and 98 of the New Act come not to apply under the provisions of that paragraph, the tax prepayment calculation base of that principal income earner and household member subject to aggregation for 1970 is to be calculated under the provisions of Article 5, paragraphs (1) and (2) of the Supplementary Provisions of the Amending Act, on the assumption that the provisions of Article 97, paragraph (1) of the Former Act were not applied with respect to the income tax of those persons for 1969. machine translation, not official --- ## Cites - suppl-3452-105/art-5/par-1: 次項 → 所得税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3452-105/art-5/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-5/par-2 - suppl-3452-105/art-5/par-1: 第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/income-tax-act/art-104/par-1 (e-Gov law ID 340AC0000000033) - suppl-3452-105/art-5/par-1: この条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-3452-105/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-5 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第五条第一項（合算対象世帯員がある場合の予定納税基準額の計算の特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3452-105/art-5/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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-120, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-093, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-097, 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