# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-104/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（少額の減価償却資産の取得価額の必要経費算入等に関する経過措置） — address `suppl-4102-104/art-8` - 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-8 - 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. --- ### 第八条（少額の減価償却資産の取得価額の必要経費算入等に関する経過措置） — Transitional Measures Concerning the Inclusion in Necessary Expenses of the Acquisition Price of Small-Value Depreciable Assets, etc. caption: machine translation, not official suppl-4102-104/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-104/art-8 **第一項** 新令第百三十八条（少額の減価償却資産の取得価額の必要経費算入）の規定は、平成十一年分以後の所得税について適用し、平成十年分以前の所得税については、なお従前の例による。 suppl-4102-104/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-104/art-8/par-1 Article 138 (Inclusion in Necessary Expenses of the Acquisition Cost of Low-Value Depreciable Assets) of the New Order applies to the income tax for 1999 and thereafter, and for the income tax for 1998 and earlier, the provisions then in force continue to govern. machine translation, not official **第二項** 新令第百三十九条（一括償却資産の必要経費算入）の規定は、平成十一年分以後の所得税について適用し、平成十年分以前の所得税については、なお従前の例による。 suppl-4102-104/art-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-104/art-8/par-2 Article 139 (Inclusion in Necessary Expenses of Lump-Sum Depreciable Assets) of the New Order applies to the income tax for 1999 and thereafter, and for the income tax for 1998 and earlier, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4102-104/art-8/par-1: 新令第百三十八条 → 所得税法施行令 第百三十八条 (Article 138), art-138 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-138 - suppl-4102-104/art-8/par-2: 新令第百三十九条 → 所得税法施行令 第百三十九条 (Article 139), art-139 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-139 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-100, 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