# 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-4032-86. 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-4032-86` - 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-4032-86 - 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 平成三年三月三〇日政令第八六号 suppl-4032-86 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4032-86/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-1 **第一項** この政令は、平成三年四月一日から施行する。 suppl-4032-86/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-1/par-1 This Cabinet Order comes into effect as of April 1, 1991. machine translation, not official ### 第二条（特定退職金共済団体の要件等に関する経過措置） — Transitional Measures Concerning the Requirements, etc. of Specified Retirement Allowance Mutual Aid Organizations caption: machine translation, not official suppl-4032-86/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-2 **第一項** 改正後の所得税法施行令（以下「新令」という。）第七十三条第一項（特定退職金共済団体の要件）の規定は、この政令の施行の日（以下「施行日」という。）以後に同項の承認（新令第七十四条第五項（特定退職金共済団体の承認）の変更の承認を含む。）を受ける場合について適用する。 suppl-4032-86/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-2/par-1 The provisions of Article 73, paragraph (1) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply where approval under that paragraph (including approval of a change under Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the New Order) is received on or after the day of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"). machine translation, not official **第二項** 新令第六十四条、第六十五条、第七十二条、第七十六条及び第八十二条の二（退職金共済制度に基づく掛金等に係る所得税の取扱い）の規定中新令第七十三条第一項に規定する特定退職金共済団体が行う退職金共済に関する制度に基づいて支出する掛金及び当該団体が行う給付に係る部分は、施行日以後に支出すべき当該掛金及び施行日以後に支払うべき当該給付（当該給付に対応する施行日前に支出されるべき掛金のうちに改正前の所得税法施行令（以下「旧令」という。）第七十六条第一項第二号ニ（退職金共済制度等に基づく一時金で退職手当等とみなさないもの）に掲げる掛金が含まれているものを除く。）について適用し、施行日前に支出すべき掛金及び施行日前に支払うべき当該給付（施行日以後に支払うべき当該給付で、これに対応する施行日前に支出されるべき掛金のうちに同号ニに掲げる掛金が含まれているものを含む。）については、なお従前の例による。 suppl-4032-86/art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-2/par-2 Among the provisions of Articles 64, 65, 72, 76 and 82-2 (Treatment of Income Tax on Premiums, etc. Under the Retirement Allowance Mutual Aid System) of the New Order, the portion that relates to premiums paid under a system concerning retirement allowance mutual aid operated by a specified retirement allowance mutual aid organization prescribed in Article 73, paragraph (1) of the New Order and to benefits provided by that organization applies to those premiums that are to be paid on or after the Effective Date and those benefits that are to be paid on or after the Effective Date (excluding those benefits for which the premiums that are to be paid before the Effective Date corresponding to the benefit include premiums listed in Article 76, paragraph (1), item (ii), (d) (Lump-Sum Payments Under the Retirement Allowance Mutual Aid System, etc. Not Regarded as Severance Pay or Other Such Compensation) of the Order for Enforcement of the Income Tax Act before amendment (hereinafter referred to as the "Former Order")), and the provisions then in force continue to govern premiums that are to be paid before the Effective Date and those benefits that are to be paid before the Effective Date (including those benefits that are to be paid on or after the Effective Date and for which the premiums that are to be paid before the Effective Date corresponding to the benefit include premiums listed in item (ii), (d) of that paragraph). machine translation, not official ### 第三条（株式をもってする利益の配当の価額に関する経過措置） — Transitional Measures Concerning the Value of Dividends of Profits Paid in Shares caption: machine translation, not official suppl-4032-86/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-3 **第一項** 個人が施行日前に旧令第八十三条（株式をもつてする利益の配当の価額）に規定する株式をもってする利益の配当を受けた場合又は施行日以後に商法等の一部を改正する法律（平成二年法律第六十四号）附則第十七条（利益の処分に関する経過措置）の規定によりなお従前の例によることとされる利益の処分により当該株式をもって利益の配当を受けた場合における旧令第八十三条の株式の価額については、なお従前の例による。 suppl-4032-86/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-3/par-1 Where an individual received before the Effective Date a dividend of profits paid in shares prescribed in Article 83 (Value of Dividends of Profits Paid in Shares) of the Former Order, or received on or after the Effective Date a dividend of profits in such shares out of a disposition of profits for which the provisions then in force are to continue to apply pursuant to Article 17 (Transitional Measures Concerning Disposition of Profits) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. (Act No. 64 of 1990), the provisions then in force continue to govern the value of the shares under Article 83 of the Former Order. machine translation, not official ### 第四条（国庫補助金等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Government Subsidy or Its Equivalent caption: machine translation, not official suppl-4032-86/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-4 **第一項** 新令第八十九条第四号（国庫補助金等の範囲）の規定は、個人が施行日以後に交付を受ける助成金について適用する。 suppl-4032-86/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-4/par-1 The provisions of Article 89, item (iv) (Scope of Government Subsidy or Its Equivalent) of the New Order apply to grants that an individual receives on or after the Effective Date. machine translation, not official ### 第五条（株式の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Shares caption: machine translation, not official suppl-4032-86/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-5 **第一項** 次項に定める場合を除き、新令第百十条から第百十三条まで（株式の取得価額）の規定は、施行日以後にこれらの規定に規定する事実がある場合における株式の取得価額について適用し、施行日前に旧令第百十条から第百十三条まで（株式の取得価額）の規定に規定する事実があった場合における株式の取得価額については、なお従前の例による。 suppl-4032-86/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-5/par-1 Except in the case prescribed in the following paragraph, the provisions of Articles 110 through 113 (Acquisition Price of Shares) of the New Order apply to the acquisition price of shares where there is an event prescribed in those provisions on or after the Effective Date, and the provisions then in force continue to govern the acquisition price of shares where there was an event prescribed in the provisions of Articles 110 through 113 (Acquisition Price of Shares) of the Former Order before the Effective Date. machine translation, not official **第二項** 商法等の一部を改正する法律（平成二年法律第六十四号）附則第十一条（株式分割等に関する経過措置）又は第十七条（利益の処分に関する経過措置）の規定によりなお従前の例によることとされる株式の発行又は利益の処分に係る旧令第百十二条各号（株式配当等により取得した株式の取得価額）に掲げる事由により取得した株式の取得価額については、なお従前の例による。 suppl-4032-86/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-5/par-2 The provisions then in force continue to govern the acquisition price of shares acquired on a ground listed in the items of Article 112 (Acquisition Price of Shares Acquired by Stock Dividends, etc.) of the Former Order that relates to an issuance of shares or a disposition of profits for which the provisions then in force are to continue to apply pursuant to Article 11 (Transitional Measures Concerning Share Splits, etc.) or Article 17 (Transitional Measures Concerning Disposition of Profits) of the Supplementary Provisions of the Act Partially Amending the Commercial Code, etc. (Act No. 64 of 1990). machine translation, not official ### 第六条（繰延資産の償却費の計算に関する経過措置） — Transitional Measures Concerning the Calculation of the Depreciation Allowance for Deferred Assets caption: machine translation, not official suppl-4032-86/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-6 **第一項** 新令第百三十七条第一項（繰延資産の償却費の計算）の規定は、個人が施行日以後に支出する繰延資産の償却費の計算について適用し、個人が施行日前に支出した繰延資産の償却費の計算については、なお従前の例による。 suppl-4032-86/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-6/par-1 The provisions of Article 137, paragraph (1) (Calculation of the Depreciation Allowance for Deferred Assets) of the New Order apply to the calculation of the depreciation allowance for Deferred Assets that an individual expends on or after the Effective Date, and the provisions then in force continue to govern the calculation of the depreciation allowance for Deferred Assets that an individual expended before the Effective Date. machine translation, not official ### 第七条（寄付金控除の対象となる公益の増進に著しく寄与する法人に対する寄付金に関する経過措置） — Transitional Measures Concerning Donations to Corporations That Contribute Significantly to the Promotion of the Public Interest Subject to the Donation Deduction caption: machine translation, not official suppl-4032-86/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-7 **第一項** 新令第二百十七条第一項（公益の増進に著しく寄与する法人の範囲）の規定は、個人が施行日以後に支出する所得税法第七十八条第一項（寄付金控除）に規定する特定寄付金について適用し、個人が施行日前に支出した当該特定寄付金については、なお従前の例による。 suppl-4032-86/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-7/par-1 The provisions of Article 217, paragraph (1) (Scope of Juridical Persons Contributing Significantly to the Promotion of Public Interest) of the New Order apply to specified donations prescribed in Article 78, paragraph (1) (Donation Deduction) of the Income Tax Act that an individual makes on or after the Effective Date, and the provisions then in force continue to govern those specified donations that an individual made before the Effective Date. machine translation, not official --- ## Cites - suppl-4032-86/art-2/par-1: 第七十三条第一項 → 所得税法施行令 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-73/par-1 - suppl-4032-86/art-2/par-1: 新令第七十四条第五項 → 所得税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-74/par-5 - suppl-4032-86/art-2/par-2: 新令第六十四条 → 所得税法施行令 第六十四条 (Article 64), art-64 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-64 - suppl-4032-86/art-2/par-2: 第六十五条 → 所得税法施行令 第六十五条 (Article 65), art-65 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-65 - suppl-4032-86/art-2/par-2: 第七十二条 → 所得税法施行令 第七十二条 (Article 72), art-72 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72 - suppl-4032-86/art-2/par-2: 第七十六条 → 所得税法施行令 第七十六条 (Article 76), art-76 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-76 - suppl-4032-86/art-2/par-2: 第八十二条の二 → 所得税法施行令 第八十二条の二 (Article 82-2), art-82-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-2 - suppl-4032-86/art-4/par-1: 新令第八十九条第四号 → 所得税法施行令 第八十九条第一項第六号 (Article 89, paragraph (1), item (vi)), art-89/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-6 - suppl-4032-86/art-5/par-1: 次項 → 所得税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4032-86/art-5/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-5/par-2 - suppl-4032-86/art-5/par-1: 新令第百十条から第百十三条まで → 所得税法施行令 第百十条 (Article 110), art-110 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-110 - suppl-4032-86/art-5/par-1: 新令第百十条から第百十三条まで → 所得税法施行令 第百十一条 (Article 111), art-111 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-111 - suppl-4032-86/art-5/par-1: 新令第百十条から第百十三条まで → 所得税法施行令 第百十二条 (Article 112), art-112 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-112 - suppl-4032-86/art-5/par-1: 新令第百十条から第百十三条まで → 所得税法施行令 第百十三条 (Article 113), art-113 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113 - suppl-4032-86/art-6/par-1: 新令第百三十七条第一項 → 所得税法施行令 第百三十七条第一項 (Article 137, paragraph (1)), art-137/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-137/par-1 - suppl-4032-86/art-7/par-1: 新令第二百十七条第一項 → 所得税法施行令 第二百十七条第一項 (Article 217, paragraph (1)), art-217/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-217/par-1 - suppl-4032-86/art-7/par-1: 所得税法第七十八条第一項 → 所得税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/ja/income-tax-act/art-78/par-1 (e-Gov law ID 340AC0000000033) ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第五条第一項（株式の取得価額に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4032-86/art-5/par-1 --- ## 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-20261106T163957-135, translated 2026-11-07 - 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-20261106T173921-103, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-109, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-110, 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