# 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-4102-104/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)（株式等を取得する権利の価額等に関する経過措置） — address `suppl-4102-104/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-4102-104/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（株式等を取得する権利の価額等に関する経過措置） — Transitional Measures Concerning the Value, etc. of Rights to Acquire Shares, etc. caption: machine translation, not official suppl-4102-104/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-104/art-6 **第一項** 新令第八十四条（株式等を取得する権利の価額）の規定は、施行日以後にその行使をする同条に規定する権利について適用し、施行日前にその行使をした旧令第八十四条第一項（新株等を取得する権利の価額）に規定する権利については、なお従前の例による。 suppl-4102-104/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-104/art-6/par-1 Article 84 (Value of Rights to Acquire Shares, etc.) of the New Order applies to the rights prescribed in that Article that are exercised on or after the Effective Date, and for the rights prescribed in Article 84, paragraph (1) (Value of Rights to Acquire New Shares, etc.) of the Former Order that were exercised before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新令第百九条第一項（有価証券の取得価額）の規定は、施行日以後に取得する同項に規定する有価証券について適用し、施行日前に取得した旧令第百九条第一項（有価証券の取得価額）に規定する有価証券については、なお従前の例による。 suppl-4102-104/art-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-104/art-6/par-2 Article 109, paragraph (1) (Acquisition Cost of Securities) of the New Order applies to the Securities prescribed in that paragraph that are acquired on or after the Effective Date, and for the Securities prescribed in Article 109, paragraph (1) (Acquisition Cost of Securities) of the Former Order that were acquired before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4102-104/art-6/par-1: 新令第八十四条 → 所得税法施行令 第八十四条 (Article 84), art-84 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84 - suppl-4102-104/art-6/par-2: 新令第百九条第一項 → 所得税法施行令 第百九条第一項 (Article 109, paragraph (1)), art-109/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/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-20261106T163957-140, 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