# 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-3502-57/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)（退職給与引当金に関する経過措置） — address `suppl-3502-57/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-3502-57/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（退職給与引当金に関する経過措置） — Transitional Measures Concerning Reserves for Severance Packages caption: machine translation, not official suppl-3502-57/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3502-57/art-5 **第一項** 施行日前に旧令第百五十四条第二項（退職給与引当金勘定への繰入限度額）の規定の適用を受けていた個人が、新令第百五十八条第二項（退職給与規程に関する書類の提出）の規定により同項に規定する書類を提出すべきこととなる日の前日までに、施行日の前日において定められている新令第百五十三条第二号又は第三号（退職給与規程の範囲）に掲げる規程の写し並びに当該規程に係る新令第百五十四条第二項に規定する意見を記載した書面及び周知を行つた事実の詳細を記載した書面又は大蔵省令で定めるこれらの書面に準ずる書面を納税地の所轄税務署長に提出した場合には、その提出の日以後最初に到来する新令第百五十八条第一項に規定する確定申告期限に係る年分以後の各年分における所得税法の一部を改正する法律（昭和五十年法律第十三号。以下「改正法」という。）による改正後の所得税法（以下「新法」という。）第五十四条第一項（退職給与引当金）の規定により必要経費に算入することができる金額の限度額の計算については、当該規程の写しは、新令第百五十八条第二項の規定により提出されたものとみなす。 suppl-3502-57/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3502-57/art-5/par-1 Where an individual who was subject to the provisions of Article 154, paragraph (2) (Transfer Limit to the Severance Package Reserves Account) of the Former Order before the Effective Date submits to the competent district director with jurisdiction over the place for tax payment, by the day before the day on which the individual is to submit the documents prescribed in Article 158, paragraph (2) (Submission of Documents Relating to Retirement Allowance Rules) of the New Order pursuant to the provisions of that paragraph, a copy of the rules listed in Article 153, item (ii) or (iii) (Scope of Retirement Allowance Rules) of the New Order that were established as of the day before the Effective Date, a document stating the opinion prescribed in Article 154, paragraph (2) of the New Order relating to those rules, and a document stating the details of the fact that those rules have been made known, or documents specified by Ministry of Finance Order that are equivalent to those documents, then, with regard to the calculation of the limit of the amount that may be included in necessary expenses pursuant to the provisions of Article 54, paragraph (1) (Reserves for Severance Packages) of the Income Tax Act after the amendment by the Act Partially Amending the Income Tax Act (Act No. 13 of 1975; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act") for each year beginning with the year relating to the first Filing Deadline prescribed in Article 158, paragraph (1) of the New Order that arrives on or after the day of that submission, the copy of those rules is deemed to have been submitted pursuant to the provisions of Article 158, paragraph (2) of the New Order. machine translation, not official --- ## Cites - suppl-3502-57/art-5/par-1: 新令第百五十八条第二項 → 所得税法施行令 第百五十八条第二項 (Article 158, paragraph (2)), art-158/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-158/par-2 - suppl-3502-57/art-5/par-1: 新令第百五十三条第二号 → 所得税法施行令 第百五十三条第一項第二号 (Article 153, paragraph (1), item (ii)), art-153/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-153/par-1/item-2 - suppl-3502-57/art-5/par-1: 第三号 → 所得税法施行令 第百五十三条第一項第三号 (Article 153, paragraph (1), item (iii)), art-153/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-153/par-1/item-3 - suppl-3502-57/art-5/par-1: 新令第百五十四条第二項 → 所得税法施行令 第百五十四条第二項 (Article 154, paragraph (2)), art-154/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-154/par-2 - suppl-3502-57/art-5/par-1: 新令第百五十八条第一項 → 所得税法施行令 第百五十八条第一項 (Article 158, paragraph (1)), art-158/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-158/par-1 - suppl-3502-57/art-5/par-1: 第五十四条第一項 → 所得税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/income-tax-act/art-54/par-1 (e-Gov law ID 340AC0000000033) --- ## 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-20261106T163957-125, 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-20261106T163957-125, 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