# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3502-57/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（特定の損失等に充てるための負担金の必要経費算入） — address `suppl-3502-57/art-6` - 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-6 - 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. --- ### 第六条（特定の損失等に充てるための負担金の必要経費算入） — Inclusion in Necessary Expenses of Contributions to Cover Specified Losses, etc. caption: machine translation, not official suppl-3502-57/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3502-57/art-6 **第一項** 旧令第百六十七条の二（農畜産物の価格安定等のための負担金の必要経費算入）に規定する特別の法律により設立された法人及び民法第三十四条の規定により設立された法人の業務に係る資金のうち大蔵省令で定めるものについては、昭和五十年一月一日において新令第百六十七条の二（特定の損失等に充てるための負担金の必要経費算入）の規定による指定があつたものとみなす。 suppl-3502-57/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3502-57/art-6/par-1 With regard to those funds relating to the operations of a corporation established by a special Act prescribed in Article 167-2 (Inclusion in Necessary Expenses of Contributions for Price Stabilization of Agricultural and Livestock Products, etc.) of the Former Order and of a corporation established pursuant to Article 34 of the Civil Code that are specified by Ministry of Finance Order, the designation under the provisions of Article 167-2 (Inclusion in Necessary Expenses of Contributions to Cover Specified Losses, etc.) of the New Order is deemed to have been made as of January 1, 1975. machine translation, not official --- ## Cites - suppl-3502-57/art-6/par-1: 民法第三十四条 → 民法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/civil-code/art-34 (e-Gov law ID 129AC0000000089) - suppl-3502-57/art-6/par-1: 新令第百六十七条の二 → 所得税法施行令 第百六十七条の二 (Article 167-2), art-167-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-167-2 --- ## 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 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06