# 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-3562-71/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)（特別修繕引当金に関する経過措置） — address `suppl-3562-71/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-3562-71/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（特別修繕引当金に関する経過措置） — Transitional Measures Concerning Special Repair Reserves caption: machine translation, not official suppl-3562-71/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3562-71/art-5 **第一項** 昭和五十六年十二月三十一日において特別修繕引当金勘定の金額（所得税法第五十五条第二項（特別修繕引当金）に規定する特別修繕引当金勘定の金額をいう。以下この条において同じ。）を有する個人は、当該特別修繕引当金勘定の金額が次の各号に掲げる場合の区分に応じ当該各号に定める金額（以下この項において「累積限度額」という。）を超えるときは、同年並びにその翌年及び翌々年において、それぞれ、当該超える部分の金額の三分の一に相当する金額（当該金額がその年の十二月三十一日における特別修繕引当金超過額（同日における特別修繕引当金勘定の金額が同日における累積限度額を超える場合におけるその超える部分の金額をいう。）を超えるときは、当該特別修繕引当金超過額）を取り崩さなければならない。 suppl-3562-71/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-1 An individual who has a balance of the reserve for special repairs account (meaning the balance of the reserve for special repairs account prescribed in Article 55, paragraph (2) (Reserve for Special Repairs) of the Income Tax Act; the same applies hereinafter in this Article) as of December 31, 1981 must, where that balance of the reserve for special repairs account exceeds the amount specified in each of the following items for the case categorized therein (hereinafter referred to as the "accumulated limit" in this paragraph), reverse, in that year and the following year and the year after that, in each case, an amount equivalent to one third of the amount of the excess portion (where that amount exceeds the excess amount of the special repair reserve as of December 31 of that year (meaning the amount of the portion by which the balance of the reserve for special repairs account as of that day exceeds the accumulated limit as of that day), that excess amount of the special repair reserve). machine translation, not official **一** 当該特別修繕引当金勘定に係る固定資産につき昭和五十六年十二月三十一日までに新令第百六十一条第一項第一号（特別修繕引当金勘定への繰入限度額）に規定する特別の修繕を行つたことがある場合　当該固定資産につき最近において行つた当該特別の修繕のために要した費用の額 suppl-3562-71/art-5/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-1/item-1 In the case where, with regard to the Fixed Assets pertaining to that special repair reserve account, special repairs prescribed in Article 161, paragraph (1), item (i) (Transfer Limit to Special Repair Reserve Account) of the New Order have been carried out on or before December 31, 1981: the amount of the expenses required for the most recent such special repairs carried out on those Fixed Assets; machine translation, not official **二** 前号に掲げる場合以外の場合　当該特別修繕引当金勘定に係る固定資産につき新令第百六十一条第一項第二号に規定する納税地の所轄税務署長が認定した金額 suppl-3562-71/art-5/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-1/item-2 In cases other than those set forth in the preceding item: the amount determined by the competent district director with jurisdiction over the place for tax payment prescribed in Article 161, paragraph (1), item (ii) of the New Order with regard to the Fixed Assets pertaining to that special repair reserve account. machine translation, not official **第二項** 前項の規定により取り崩すべきこととなつた特別修繕引当金勘定の金額は、その取り崩すべきこととなつた日の属する年分の不動産所得の金額又は事業所得の金額の計算上、総収入金額に算入する。 suppl-3562-71/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-2 The balance of the reserve for special repairs account that is to be reversed pursuant to the preceding paragraph is to be included in gross revenue in calculating the amount of real property income or the amount of business income for the year that includes the day on which it became required to be reversed. machine translation, not official **第三項** 第一項の規定の適用がある場合における所得税法第五十五条第二項の規定の適用については、同項中「この項」とあるのは、「この項及び所得税法施行令の一部を改正する政令（昭和五十六年政令第七十一号）附則第五条第一項（特別修繕引当金に関する経過措置）」とする。 suppl-3562-71/art-5/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-3 With regard to the application of Article 55, paragraph (2) of the Income Tax Act in the case where paragraph (1) applies, the phrase "this paragraph" in Article 55, paragraph (2) of that Act is deemed to be replaced with "this paragraph and Article 5, paragraph (1) (Transitional Measures Concerning Special Repair Reserves) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 71 of 1981)". machine translation, not official --- ## Cites - suppl-3562-71/art-5/par-1: この条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-3562-71/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3562-71/art-5 - suppl-3562-71/art-5/par-1: この項 → 所得税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3562-71/art-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-1 - suppl-3562-71/art-5/par-1/item-2: 前号 → 所得税法施行令 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-3562-71/art-5/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-1/item-1 - suppl-3562-71/art-5/par-2: 前項 → 所得税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3562-71/art-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-1 - suppl-3562-71/art-5/par-3: 第一項 → 所得税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3562-71/art-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第五条第一項（特別修繕引当金に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-1 - 所得税法施行令 附則第五条第一項第二号（特別修繕引当金に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-1/item-2 - 所得税法施行令 附則第五条第二項（特別修繕引当金に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-2 - 所得税法施行令 附則第五条第三項（特別修繕引当金に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3562-71/art-5/par-3 --- ## 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-20261106T173921-103, 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-20261106T173921-103, 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