# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-69. 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: 附　則 (Supplementary Provisions) — address `suppl-3542-69` - 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-3542-69 - 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. --- ## 附　則 昭和五四年三月三一日政令第六九号 suppl-3542-69 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-69 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3542-69/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-69/art-1 **第一項** この政令は、昭和五十四年四月一日から施行する。 suppl-3542-69/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-69/art-1/par-1 This Cabinet Order comes into effect as of April 1, 1979. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-3542-69/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-69/art-2 **第一項** 別段の定めがあるものを除き、改正後の所得税法施行令（以下「新令」という。）の規定は、昭和五十四年分以後の所得税について適用し、昭和五十三年分以前の所得税については、なお従前の例による。 suppl-3542-69/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-69/art-2/par-1 Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to income tax for 1979 and subsequent years, and the provisions then in force continue to govern income tax for 1978 and earlier years. machine translation, not official ### 第三条（有価証券の継続的取引から生ずる所得の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Income Arising from Continuous Transactions in Securities caption: machine translation, not official suppl-3542-69/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-69/art-3 **第一項** 新令第二十六条第三項（有価証券の継続的取引から生ずる所得の範囲）の規定は、この政令の施行の日（以下「施行日」という。）以後に行われる同項各号に掲げる株式の譲渡又は売買について適用し、施行日前に行われた改正前の所得税法施行令（以下「旧令」という。）第二十六条第三項各号に掲げる株式の譲渡又は売買については、なお従前の例による。 suppl-3542-69/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-69/art-3/par-1 The provisions of Article 26, paragraph (3) (Scope of Income Arising from Continuous Transactions in Securities) of the New Order apply to transfers or purchases and sales of the shares listed in the items of that paragraph that are made on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern transfers or purchases and sales of the shares listed in the items of Article 26, paragraph (3) of the Order for Enforcement of the Income Tax Act before amendment (hereinafter referred to as the "Former Order") that were made before the Effective Date. machine translation, not official ### 第四条（事業等の譲渡に類似する有価証券の譲渡の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Transfers of Securities Similar to Transfers of Business, etc. caption: machine translation, not official suppl-3542-69/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-69/art-4 **第一項** 昭和五十四年分の所得税に係る所得税法第九条第一項第十一号ハ（非課税所得）に規定する政令で定める有価証券の譲渡は、次の各号に掲げる株式又は出資の譲渡とする。 suppl-3542-69/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-69/art-4/par-1 The transfer of Securities specified by Cabinet Order prescribed in Article 9, paragraph (1), item (xi), (c) (Nontaxable Income) of the Income Tax Act, with regard to income tax for 1979, is to be the transfer of shares or equity interests listed in the following items: machine translation, not official **一** 昭和五十四年分の所得税法第九条第一項第十一号ハに掲げる所得につき、旧令第二十八条（事業等の譲渡に類似する有価証券の譲渡の範囲）の規定を適用した場合において同条第一項各号に掲げる要件に該当するときの昭和五十四年における同項第二号の株式又は出資の譲渡 suppl-3542-69/art-4/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-69/art-4/par-1/item-1 where, with regard to the income listed in Article 9, paragraph (1), item (xi), (c) of the Income Tax Act for 1979, Article 28 (Scope of Transfers of Securities Similar to Transfers of Business, etc.) of the Former Order is applied and the requirements listed in the items of paragraph (1) of that Article are met, the transfer in 1979 of the shares or equity interests under item (ii) of that paragraph; machine translation, not official **二** 昭和五十四年分の所得税法第九条第一項第十一号ハに掲げる所得につき、新令第二十八条の規定を適用した場合において同条第一項第一号に掲げる要件及び同項第二号に掲げる要件（同号中「その年において」とあるのは「その年（昭和五十四年四月一日から同年十二月三十一日までの間に限る。）において」であるものとした場合における当該要件とする。）に該当するときの昭和五十四年における同号の株式又は出資の譲渡（前号に掲げる株式又は出資の譲渡に該当する株式又は出資の譲渡を除く。） suppl-3542-69/art-4/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-69/art-4/par-1/item-2 where, with regard to the income listed in Article 9, paragraph (1), item (xi), (c) of the Income Tax Act for 1979, Article 28 of the New Order is applied and the requirements listed in Article 28, paragraph (1), item (i) of the New Order and the requirements listed in item (ii) of that paragraph (meaning those requirements on the assumption that the phrase "in that year" in that item is "in that year (limited to the period from April 1, 1979 through December 31 of that year)") are met, the transfer in 1979 of the shares or equity interests under that item (excluding a transfer of shares or equity interests that falls under the transfer of shares or equity interests listed in the preceding item). machine translation, not official ### 第五条（国内にある資産の所得等に関する経過措置） — Transitional Measures Concerning Income from Assets in Japan, etc. caption: machine translation, not official suppl-3542-69/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-69/art-5 **第一項** 新令第二百八十条第二項第二号から第四号まで（国内にある資産の所得）及び第二百九十一条第三号（恒久的施設を有しない非居住者の課税所得）（租税特別措置法（昭和三十二年法律第二十六号）第三十七条の五第一項第一号又は第二号（有価証券の譲渡による所得の課税の特例）に掲げる所得に係る部分に限る。）の規定は、施行日以後に行われる同項第一号に規定する株式若しくは出資の譲渡又は同項第二号に規定する株式の売買に係る所得が同項第一号又は第二号に掲げる所得に該当する場合の施行日以後に行われる同項第一号に規定する株式若しくは出資の譲渡又は同項第二号に規定する株式の売買に係る所得について適用し、施行日前に行われた同項第一号に規定する株式若しくは出資の譲渡又は同項第二号に規定する株式の売買に係る所得については、なお従前の例による。 suppl-3542-69/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-69/art-5/par-1 The provisions of Article 280, paragraph (2), items (ii) through (iv) (Income from Assets in Japan) and Article 291, item (iii) (Taxable Income of Nonresidents without a Permanent Establishment) (limited to the portions pertaining to the income listed in Article 37-5, paragraph (1), item (i) or (ii) (Special Provisions for Taxation of Income from Transfer of Securities) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) of the New Order apply, where income relating to a transfer of shares or equity interests prescribed in item (i) of that paragraph, or a purchase and sale of shares prescribed in item (ii) of that paragraph, made on or after the Effective Date falls under the income listed in item (i) or (ii) of that paragraph, to the income relating to that transfer of shares or equity interests, or that purchase and sale of shares, made on or after the Effective Date, and the provisions then in force continue to govern income relating to a transfer of shares or equity interests prescribed in item (i) of that paragraph, or a purchase and sale of shares prescribed in item (ii) of that paragraph, made before the Effective Date. machine translation, not official --- ## Cites - suppl-3542-69/art-4/par-1: 所得税法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033) - suppl-3542-69/art-4/par-1/item-1: 所得税法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033) - suppl-3542-69/art-4/par-1/item-2: 所得税法第九条第一項第十一号 → 所得税法 第九条第一項第十一号 (Article 9, paragraph (1), item (xi)), art-9/par-1/item-11 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-11 (e-Gov law ID 340AC0000000033) - suppl-3542-69/art-4/par-1/item-2: 新令第二十八条 → 所得税法施行令 第二十八条 (Article 28), art-28 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-28 - suppl-3542-69/art-4/par-1/item-2: 前号 → 所得税法施行令 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-3542-69/art-4/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-69/art-4/par-1/item-1 - suppl-3542-69/art-5/par-1: 新令第二百八十条第二項第二号から第四号まで → 所得税法施行令 第二百八十条第二項第二号 (Article 280, paragraph (2), item (ii)), art-280/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-280/par-2/item-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第四条第一項第二号（事業等の譲渡に類似する有価証券の譲渡の範囲に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3542-69/art-4/par-1/item-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-20261106T173921-093, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-096, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-097, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-101, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-102, 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-20261106T173921-102, 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