# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3462-239/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（所得税法施行令等の一部改正に伴う経過規定） — address `suppl-3462-239/art-9` - 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-3462-239/art-9 - 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. --- ### 第九条（所得税法施行令等の一部改正に伴う経過規定） — Transitional Provisions Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act, etc. caption: machine translation, not official suppl-3462-239/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3462-239/art-9 **第一項** 前三条の規定による改正後の所得税法施行令第二百十五条第一号、法人税法施行令第七十七条第一号及び租税特別措置法施行令第四十条第一号の規定（海洋科学技術センターに係る部分に限る。）は、海洋科学技術センター法第十四条第二項の規定による海洋科学技術センターの成立の日以後同センターに対して支出する所得税法（昭和四十年法律第三十三号）第七十八条第二項第三号に掲げる寄付金及び法人税法（昭和四十年法律第三十四号）第三十七条第三項第三号に規定する寄付金並びに同日以後同センターに対して贈与をする租税特別措置法（昭和三十二年法律第二十六号）第七十条の二第一項に規定する財産について適用する。 suppl-3462-239/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3462-239/art-9/par-1 The provisions of Article 215, item (i) of the Order for Enforcement of the Income Tax Act, Article 77, item (i) of the Order for the Enforcement of the Corporation Tax Act and Article 40, item (i) of the Order for Enforcement of the Act on Special Measures Concerning Taxation, after amendment by the provisions of the preceding three Articles (limited to the portions pertaining to the Marine Science and Technology Center), apply to donations made to the Marine Science and Technology Center on or after the date of establishment of the Marine Science and Technology Center under Article 14, paragraph (2) of the Marine Science and Technology Center Act that are the donations listed in Article 78, paragraph (2), item (iii) of the Income Tax Act (Act No. 33 of 1965) or the donations prescribed in Article 37, paragraph (3), item (iii) of the Corporation Tax Act (Act No. 34 of 1965), and to the property prescribed in Article 70-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) that is given to the Center on or after that date. machine translation, not official --- ## Cites - suppl-3462-239/art-9/par-1: 所得税法（昭和四十年法律第三十三号）第七十八条第二項第三号 → 所得税法 第七十八条第二項第三号 (Article 78, paragraph (2), item (iii)), art-78/par-2/item-3 — https://japanlaw.org/ja/income-tax-act/art-78/par-2/item-3 (e-Gov law ID 340AC0000000033) - suppl-3462-239/art-9/par-1: 租税特別措置法（昭和三十二年法律第二十六号）第七十条の二第一項 → 租税特別措置法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-70-2/par-1 (e-Gov law ID 332AC0000000026) --- ## 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-20261106T173921-098, 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-20261106T173921-098, 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