# 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-3622-387/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)（公共法人等及び公益信託に係る非課税に関する経過措置） — address `suppl-3622-387/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-3622-387/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（公共法人等及び公益信託に係る非課税に関する経過措置） — Transitional Measures Concerning Nontaxability of Public Corporations, etc. and Public Interest Trusts caption: machine translation, not official suppl-3622-387/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-6 **第一項** 所得税法等改正法附則第八条第二項（公共法人等及び公益信託に係る非課税に関する経過措置）に規定する政令で定めるところにより計算した金額は、同項に規定する公社債等の利子又は収益の分配で昭和六十三年四月一日を含む当該公社債等の利子又は収益の分配の計算期間に対応するものの額に当該計算期間の初日から同年三月三十一日までの期間の日数を乗じた額を当該計算期間の日数で除して計算した金額とする。 suppl-3622-387/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-6/par-1 The amount calculated as provided by Cabinet Order prescribed in Article 8, paragraph (2) (Transitional Measures Concerning Nontaxability of Public Corporations, etc. and Public Interest Trusts) of the Supplementary Provisions of the Income Tax Act Amendment Act is the amount calculated by dividing the amount obtained by multiplying the amount of interest on, or distributions of proceeds from, the public and corporate bonds, etc. prescribed in that paragraph that corresponds to the calculation period of the interest or distribution of proceeds from those public and corporate bonds, etc. that includes April 1, 1988 by the number of days in the period from the first day of that calculation period to March 31 of the same year, by the number of days in that calculation period. machine translation, not official **第二項** 所得税法等改正法附則第八条第二項に規定する公社債等の利子又は収益の分配で昭和六十三年四月一日を含む当該公社債等の利子又は収益の分配の計算期間に対応するものの額に係る新令第五十一条（公社債等の利子又は収益の分配のうち公共法人等が引き続き所有していた期間の金額）の規定の適用については、同条第一号中「計算期間を通じて」とあるのは「昭和六十三年四月一日を含む計算期間のうち同日から当該計算期間の末日までの期間（次号において「新法適用期間」という。）を通じて」と、「利子又は収益の分配の額」とあるのは「利子又は収益の分配の額のうち、所得税法施行令の一部を改正する政令（昭和六十二年政令第三百八十七号）附則第六条第一項（公共法人等及び公益信託に係る非課税に関する経過措置）の規定により計算した金額以外の部分の金額（次号において「新法適用期間対応利子等の額」という。）」と、同条第二号中「利子又は収益の分配の計算期間」とあるのは「新法適用期間」と、「当該計算期間の終了の日」とあるのは「新法適用期間の終了の日」と、「当該計算期間に対応する利子又は収益の分配の額」とあるのは「新法適用期間対応利子等の額」と、「当該計算期間の日数」とあるのは「新法適用期間の日数」とする。 suppl-3622-387/art-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-6/par-2 With regard to the application of Article 51 (Amount of Interest or Distributions of Proceeds from Public and Corporate Bonds, etc. for the Period of Continued Ownership by a Public Corporation, etc.) of the New Order to the amount of interest on, or distributions of proceeds from, the public and corporate bonds, etc. prescribed in Article 8, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act that corresponds to the calculation period of the interest or distribution of proceeds from those public and corporate bonds, etc. that includes April 1, 1988, the phrase "throughout the calculation period" in item (i) of Article 51 of the New Order is deemed to be replaced with "throughout the period, out of the calculation period that includes April 1, 1988, from that date to the last day of that calculation period (referred to as the "period under the new law" in the following item)", the phrase "the amount of interest or distribution of proceeds" in item (i) of Article 51 of the New Order is deemed to be replaced with "the portion of the amount of interest or distribution of proceeds other than the amount calculated pursuant to the provisions of Article 6, paragraph (1) (Transitional Measures Concerning Nontaxability of Public Corporations, etc. and Public Interest Trusts) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 387 of 1987) (referred to as the "amount of interest, etc. corresponding to the period under the new law" in the following item)", and in item (ii) of Article 51 of the New Order, the phrase "calculation period of the interest or distribution of proceeds" is deemed to be replaced with "period under the new law", the phrase "the last day of that calculation period" with "the last day of the period under the new law", the phrase "the amount of interest or distribution of proceeds corresponding to that calculation period" with "the amount of interest, etc. corresponding to the period under the new law", and the phrase "the number of days in that calculation period" with "the number of days in the period under the new law". machine translation, not official --- ## Cites - suppl-3622-387/art-6/par-2: 新令第五十一条 → 所得税法施行令 第五十一条 (Article 51), art-51 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51 - suppl-3622-387/art-6/par-2: 同条第一号 → 所得税法施行令 第五十一条第一項第一号 (Article 51, paragraph (1), item (i)), art-51/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51/par-1/item-1 - suppl-3622-387/art-6/par-2: 次号 → 所得税法施行令 第五十一条第一項第二号 (Article 51, paragraph (1), item (ii)), art-51/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51/par-1/item-2 - suppl-3622-387/art-6/par-2: 所得税法施行令の一部を改正する政令（昭和六十二年政令第三百八十七号）附則第六条第一項 → 所得税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3622-387/art-6/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-6/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第六条第二項（公共法人等及び公益信託に係る非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-3622-387/art-6/par-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-20261106T173921-108, 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