# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第二十四条 (Supplementary Provisions, Article 24) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24. 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: 第二十四条 (Supplementary Provisions, Article 24)（所得税法施行令の一部改正に伴う経過措置） — address `suppl-4102-369/art-24` - 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-4102-369/art-24 - 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. --- ### 第二十四条（所得税法施行令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act caption: machine translation, not official suppl-4102-369/art-24 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24 **第一項** 第二十五条の規定による改正後の所得税法施行令（以下この条において「新所得税法施行令」という。）第三十二条の規定は、施行日以後に購入をする所得税法（昭和四十年法律第三十三号）第十条第一項に規定する有価証券について適用する。 suppl-4102-369/art-24/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-1 The provisions of Article 32 of the Order for Enforcement of the Income Tax Act after amendment by the provisions of Article 25 (hereinafter in this Article referred to as the "New Order for Enforcement of the Income Tax Act") apply to Securities prescribed in Article 10, paragraph (1) of the Income Tax Act (Act No. 33 of 1965) that are purchased on or after the Effective Date. machine translation, not official **第二項** 新所得税法施行令第三十三条第三項第三号の規定は、施行日以後に発行する同号に掲げる債券について適用し、施行日前に発行した第二十五条の規定による改正前の所得税法施行令（以下この条において「旧所得税法施行令」という。）第三十三条第三項第三号に掲げる債券については、なお従前の例による。 suppl-4102-369/art-24/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-2 The provisions of Article 33, paragraph (3), item (iii) of the New Order for Enforcement of the Income Tax Act apply to bonds listed in that item that are issued on or after the Effective Date, and the provisions then in force continue to govern bonds listed in Article 33, paragraph (3), item (iii) of the Order for Enforcement of the Income Tax Act before amendment by the provisions of Article 25 (hereinafter in this Article referred to as the "Former Order for Enforcement of the Income Tax Act") that were issued before the Effective Date. machine translation, not official **第三項** 新所得税法施行令第三十三条第三項第七号の規定は、施行日以後に発行する同号に掲げる受益証券について適用し、施行日前に発行した旧所得税法施行令第三十三条第三項第七号に掲げる受益証券については、なお従前の例による。 suppl-4102-369/art-24/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-3 The provisions of Article 33, paragraph (3), item (vii) of the New Order for Enforcement of the Income Tax Act apply to beneficiary certificates listed in that item that are issued on or after the Effective Date, and the provisions then in force continue to govern beneficiary certificates listed in Article 33, paragraph (3), item (vii) of the Former Order for Enforcement of the Income Tax Act that were issued before the Effective Date. machine translation, not official **第四項** 新所得税法施行令第四十二条第一項第一号イの規定は、施行日以後に提出をする同号に掲げる非課税貯蓄申告書について適用し、施行日前に提出をした旧所得税法施行令第四十二条第一項第一号に掲げる非課税貯蓄申告書については、なお従前の例による。この場合において、同号に規定する既に提出をした非課税貯蓄申告書の提出の際に経由した金融機関の営業所等に係る金融機関が金融システム改革法第十二条の規定による廃止前の外国為替銀行法（昭和二十九年法律第六十七号）第二条第一項に規定する外国為替銀行である場合における新所得税法施行令第四十二条第一項第一号の規定の適用については、同号イ中「限る。）」とあるのは、「限る。）及び金融システム改革のための関係法律の整備等に関する法律第十二条（外国為替銀行法の廃止）の規定による廃止前の外国為替銀行法（昭和二十九年法律第六十七号）第二条第一項（定義）に規定する外国為替銀行」とする。 suppl-4102-369/art-24/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-4 The provisions of Article 42, paragraph (1), item (i), (a) of the New Order for Enforcement of the Income Tax Act apply to a statement of tax-exempt savings listed in that item that is submitted on or after the Effective Date, and the provisions then in force continue to govern a statement of tax-exempt savings listed in Article 42, paragraph (1), item (i) of the Former Order for Enforcement of the Income Tax Act that was submitted before the Effective Date. In this case, with regard to the application of Article 42, paragraph (1), item (i) of the New Order for Enforcement of the Income Tax Act where the financial institution pertaining to the business office of a financial institution or other such place through which the statement of tax-exempt savings already submitted prescribed in Article 42, paragraph (1), item (i) of the Former Order for Enforcement of the Income Tax Act was submitted is a foreign exchange bank prescribed in Article 2, paragraph (1) of the Foreign Exchange Bank Act (Act No. 67 of 1954) before its repeal by the provisions of Article 12 of the Financial System Reform Act, the phrase "limited)" in sub-item (a) of that item is deemed to be replaced with "limited), and a foreign exchange bank prescribed in Article 2, paragraph (1) (Definitions) of the Foreign Exchange Bank Act (Act No. 67 of 1954) before its repeal by the provisions of Article 12 (Repeal of the Foreign Exchange Bank Act) of the Act on the Arrangement, etc. of Relevant Acts for the Reform of the Financial System". machine translation, not official **第五項** 新所得税法施行令第五十一条の二第一項の規定は、所得税法第十一条第一項若しくは第二項又は第三項に規定する内国法人若しくは外国法人又は公益信託が、施行日以後に支払を受けるべきこれらの規定に規定する公社債等の利子又は収益の分配について適用し、当該内国法人若しくは外国法人又は公益信託が施行日前に支払を受けるべき当該公社債等の利子又は収益の分配については、なお従前の例による。この場合において、施行日から起算して一年を経過する日までの間における新所得税法施行令第五十一条の二及び第五十一条の三の規定の適用については、新所得税法施行令第五十一条の二第一項第一号中「又は」とあるのは「若しくは」と、「掲げる者」とあるのは「掲げる者又は証券投資信託委託業者（証券投資信託及び証券投資法人に関する法律第二条第十項（定義）に規定する証券投資信託委託業者をいう。次号及び次項において同じ。）」と、同項第二号中「証券投資信託委託業者（証券投資信託及び証券投資法人に関する法律第二条第十項（定義）に規定する証券投資信託委託業者をいう。次項において同じ。）」とあるのは「証券投資信託委託業者」とする。 suppl-4102-369/art-24/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-5 The provisions of Article 51-2, paragraph (1) of the New Order for Enforcement of the Income Tax Act apply to interest on public and corporate bonds, etc. prescribed in Article 11, paragraph (1) or (2), or paragraph (3) of the Income Tax Act, or distributions of proceeds from them, that a Domestic Corporation or Foreign Corporation prescribed in those provisions or a public interest trust is to be paid on or after the Effective Date, and the provisions then in force continue to govern interest on those public and corporate bonds, etc., or distributions of proceeds from them, that that Domestic Corporation or Foreign Corporation or public interest trust was to be paid before the Effective Date. In this case, with regard to the application of Articles 51-2 and 51-3 of the New Order for Enforcement of the Income Tax Act during the period until the day on which one year has elapsed counting from the Effective Date, the phrase "又は" (or) in Article 51-2, paragraph (1), item (i) of the New Order for Enforcement of the Income Tax Act is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), the phrase "persons listed" in that item is deemed to be replaced with "persons listed, or a Securities Investment Trust management company (meaning a Securities Investment Trust management company prescribed in Article 2, paragraph (10) (Definitions) of the Act on Securities Investment Trusts and Securities Investment Corporations; the same applies in the following item and the following paragraph)", and the phrase "a Securities Investment Trust management company (meaning a Securities Investment Trust management company prescribed in Article 2, paragraph (10) (Definitions) of the Act on Securities Investment Trusts and Securities Investment Corporations; the same applies in the following paragraph)" in item (ii) of that paragraph is deemed to be replaced with "a Securities Investment Trust management company". machine translation, not official **第六項** 前項に規定する内国法人若しくは外国法人又は公益信託が、施行日以後に、証券投資信託委託業者の営業所（新所得税法施行令第五十一条の二第一項第二号に規定する証券投資信託委託業者の営業所をいう。第十項において同じ。）において同条に定めるところにより保管の委託をしていた同条第一項に規定する公社債等に係る有価証券を当該保管の委託（以下この項において「直前の保管の委託」という。）の終了後直ちに同号に掲げる方法により当該証券投資信託委託業者の営業所を通じて保管の委託をした場合における当該保管の委託（以下この項において「特定の保管の委託」という。）をした日以後に支払を受けるべき当該公社債等の利子又は収益の分配（当該特定の保管の委託をした日から当該利子又は収益の分配の計算期間の終了の日までの期間を通じて当該公社債等に係る有価証券につき当該特定の保管の委託がされ、かつ、当該計算期間のうちに当該特定の保管の委託をした日が含まれるものに限る。）に係る新所得税法施行令第五十一条の規定の適用については、当該公社債等に係る有価証券は、当該直前の保管の委託がされた日から当該計算期間の終了の日までの期間を通じて同号に規定する金融機関の営業所等に同号に掲げる方法により保管の委託がされていたものとみなす。 suppl-4102-369/art-24/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-6 Where a Domestic Corporation or Foreign Corporation or a public interest trust prescribed in the preceding paragraph, on or after the Effective Date, immediately after the end of the entrustment for custody (hereinafter in this paragraph referred to as the "immediately preceding entrustment for custody") of Securities relating to public and corporate bonds, etc. prescribed in Article 51-2, paragraph (1) of the New Order for Enforcement of the Income Tax Act, which had been entrusted for custody as provided in that Article at an office of a Securities Investment Trust management company (meaning an office of a Securities Investment Trust management company prescribed in Article 51-2, paragraph (1), item (ii) of the New Order for Enforcement of the Income Tax Act; the same applies in paragraph (10)), has entrusted those Securities for custody through that office of a Securities Investment Trust management company by the method listed in that item, then, with regard to the application of Article 51 of the New Order for Enforcement of the Income Tax Act to interest on those public and corporate bonds, etc. or distributions of proceeds from them that are to be paid on or after the day on which that entrustment for custody (hereinafter in this paragraph referred to as the "specified entrustment for custody") was made (limited to those for which that specified entrustment for custody is made for the Securities relating to those public and corporate bonds, etc. throughout the period from the day on which that specified entrustment for custody was made to the last day of the calculation period of that interest or distribution of proceeds, and the day on which that specified entrustment for custody was made is included in that calculation period), the Securities relating to those public and corporate bonds, etc. are deemed to have been entrusted for custody, by the method listed in that item, to the business office of a financial institution or other such place prescribed in that item throughout the period from the day on which that immediately preceding entrustment for custody was made to the last day of that calculation period. machine translation, not official **第七項** 新所得税法施行令第五十一条の三の規定は、所得税法第十一条第一項若しくは第二項又は第三項に規定する内国法人若しくは外国法人又は公益信託が、施行日以後に支払を受けるべきこれらの規定に規定する公社債等の利子又は収益の分配について適用し、当該内国法人若しくは外国法人又は公益信託が施行日前に支払を受けるべき当該公社債等の利子又は収益の分配については、なお従前の例による。 suppl-4102-369/art-24/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-7 The provisions of Article 51-3 of the New Order for Enforcement of the Income Tax Act apply to interest on public and corporate bonds, etc. prescribed in Article 11, paragraph (1) or (2), or paragraph (3) of the Income Tax Act, or distributions of proceeds from them, that a Domestic Corporation or Foreign Corporation prescribed in those provisions or a public interest trust is to be paid on or after the Effective Date, and the provisions then in force continue to govern interest on those public and corporate bonds, etc., or distributions of proceeds from them, that that Domestic Corporation or Foreign Corporation or public interest trust was to be paid before the Effective Date. machine translation, not official **第八項** 新所得税法施行令第三百条第二項の規定は、施行日以後に支払をする同項に規定する収益の分配について適用し、施行日前に支払をした旧所得税法施行令第三百条第二項に規定する収益の分配については、なお従前の例による。 suppl-4102-369/art-24/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-8 The provisions of Article 300, paragraph (2) of the New Order for Enforcement of the Income Tax Act apply to distributions of proceeds prescribed in that paragraph that are paid on or after the Effective Date, and the provisions then in force continue to govern distributions of proceeds prescribed in Article 300, paragraph (2) of the Former Order for Enforcement of the Income Tax Act that were paid before the Effective Date. machine translation, not official **第九項** 新所得税法施行令第三百三十九条第三項の規定は、施行日以後に支払を受ける同条第一項に規定する無記名公社債等の同項に規定する利子等について適用し、施行日前に支払を受けた当該利子等については、なお従前の例による。 suppl-4102-369/art-24/par-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-9 The provisions of Article 339, paragraph (3) of the New Order for Enforcement of the Income Tax Act apply to interest and similar income prescribed in paragraph (1) of that Article from bearer public and corporate bonds, etc. prescribed in that paragraph that is received on or after the Effective Date, and the provisions then in force continue to govern that interest and similar income received before the Effective Date. machine translation, not official **第十項** 新所得税法施行令第三百三十九条第一項に規定する無記名公社債等（以下この項において「無記名公社債等」という。）の同条第一項に規定する利子等（以下この項において「利子等」という。）につき支払を受ける者が、施行日以後に、証券投資信託委託業者の営業所において保管の委託をしていた当該無記名公社債等を当該保管の委託（以下この項において「直前の保管の委託」という。）の終了後直ちに当該証券投資信託委託業者の営業所と締結した同条第三項に規定する保管委託取次契約に基づく取次ぎにより保管の委託（以下この項において「特定の保管の委託」という。）をする場合において、当該直前の保管の委託に係る契約をする際、同条第一項に規定する告知書に同条第三項に規定する事項を記載し、これを当該証券投資信託委託業者の営業所の長に提出しているときは、当該特定の保管の委託をした日以後に支払を受ける当該無記名公社債等の利子等（当該特定の保管の委託をした日から引き続き保管の委託をしている期間内に支払を受ける利子等で、当該証券投資信託委託業者の営業所の長が支払の取扱いをするものに限る。）に係る同条の規定の適用については、当該提出がされた告知書は、当該利子等の支払を受ける者が同項に規定する保管委託取次契約の締結の際に提出した同項の告知書とみなす。 suppl-4102-369/art-24/par-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-10 Where a person who is to receive payment of interest and similar income prescribed in Article 339, paragraph (1) of the New Order for Enforcement of the Income Tax Act (hereinafter in this paragraph referred to as "interest and similar income") from bearer public and corporate bonds, etc. prescribed in Article 339, paragraph (1) of the New Order for Enforcement of the Income Tax Act (hereinafter in this paragraph referred to as "bearer public and corporate bonds, etc."), on or after the Effective Date, immediately after the end of the entrustment for custody (hereinafter in this paragraph referred to as the "immediately preceding entrustment for custody") of those bearer public and corporate bonds, etc. at an office of a Securities Investment Trust management company, entrusts them for custody (hereinafter in this paragraph referred to as the "specified entrustment for custody") through an intermediation based on the custody intermediation contract prescribed in Article 339, paragraph (3) of the New Order for Enforcement of the Income Tax Act that has been concluded with that office of a Securities Investment Trust management company, and when making the contract for that immediately preceding entrustment for custody, has stated the particulars prescribed in Article 339, paragraph (3) in the paper-based notice prescribed in Article 339, paragraph (1) and submitted it to the head of that office of a Securities Investment Trust management company, then, with regard to the application of Article 339 to interest and similar income from bearer public and corporate bonds, etc. to be received on or after the day on which that specified entrustment for custody was made (limited to interest and similar income received during the period in which custody has continued from the day on which that specified entrustment for custody was made, for which the head of that office of a Securities Investment Trust management company handles the payment), the paper-based notice so submitted is deemed to be the paper-based notice prescribed in Article 339, paragraph (3) that the person who receives payment of that interest and similar income submitted when concluding the custody intermediation contract prescribed in Article 339, paragraph (3). machine translation, not official --- ## Cites - suppl-4102-369/art-24/par-1: この条 → 所得税法施行令 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4102-369/art-24 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24 - suppl-4102-369/art-24/par-1: 第三十二条 → 所得税法施行令 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-32 - suppl-4102-369/art-24/par-1: 所得税法（昭和四十年法律第三十三号）第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033) - suppl-4102-369/art-24/par-2: この条 → 所得税法施行令 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4102-369/art-24 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24 - suppl-4102-369/art-24/par-4: 新所得税法施行令第四十二条第一項第一号 → 所得税法施行令 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-42/par-1/item-1 - suppl-4102-369/art-24/par-5: 新所得税法施行令第五十一条の二第一項 → 所得税法施行令 第五十一条の二第一項 (Article 51-2, paragraph (1)), art-51-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2/par-1 - suppl-4102-369/art-24/par-5: 所得税法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 (e-Gov law ID 340AC0000000033) - suppl-4102-369/art-24/par-5: 第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/income-tax-act/art-11/par-2 (e-Gov law ID 340AC0000000033) - suppl-4102-369/art-24/par-5: 第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/income-tax-act/art-11/par-3 (e-Gov law ID 340AC0000000033) - suppl-4102-369/art-24/par-5: 新所得税法施行令第五十一条の二 → 所得税法施行令 第五十一条の二 (Article 51-2), art-51-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2 - suppl-4102-369/art-24/par-5: 第五十一条の三 → 所得税法施行令 第五十一条の三 (Article 51-3), art-51-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3 - suppl-4102-369/art-24/par-5: 新所得税法施行令第五十一条の二第一項第一号 → 所得税法施行令 第五十一条の二第一項第一号 (Article 51-2, paragraph (1), item (i)), art-51-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2/par-1/item-1 - suppl-4102-369/art-24/par-5: 次号 → 所得税法施行令 第五十一条の二第一項第二号 (Article 51-2, paragraph (1), item (ii)), art-51-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2/par-1/item-2 - suppl-4102-369/art-24/par-6: 前項 → 所得税法施行令 附則第二十四条第五項 (Supplementary Provisions, Article 24, paragraph (5)), suppl-4102-369/art-24/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-5 - suppl-4102-369/art-24/par-6: 新所得税法施行令第五十一条の二第一項第二号 → 所得税法施行令 第五十一条の二第一項第二号 (Article 51-2, paragraph (1), item (ii)), art-51-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2/par-1/item-2 - suppl-4102-369/art-24/par-6: 第十項 → 所得税法施行令 附則第二十四条第十項 (Supplementary Provisions, Article 24, paragraph (10)), suppl-4102-369/art-24/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-10 - suppl-4102-369/art-24/par-6: 同条 → 所得税法施行令 第五十一条の二 (Article 51-2), art-51-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2 - suppl-4102-369/art-24/par-6: 同条第一項 → 所得税法施行令 第五十一条の二第一項 (Article 51-2, paragraph (1)), art-51-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2/par-1 - suppl-4102-369/art-24/par-6: この項 → 所得税法施行令 附則第二十四条第六項 (Supplementary Provisions, Article 24, paragraph (6)), suppl-4102-369/art-24/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-6 - suppl-4102-369/art-24/par-6: 新所得税法施行令第五十一条 → 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-4102-369/art-24/par-7: 新所得税法施行令第五十一条の三 → 所得税法施行令 第五十一条の三 (Article 51-3), art-51-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-3 - suppl-4102-369/art-24/par-7: 所得税法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 (e-Gov law ID 340AC0000000033) - suppl-4102-369/art-24/par-7: 第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/income-tax-act/art-11/par-2 (e-Gov law ID 340AC0000000033) - suppl-4102-369/art-24/par-7: 第三項 → 所得税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/income-tax-act/art-11/par-3 (e-Gov law ID 340AC0000000033) - suppl-4102-369/art-24/par-8: 新所得税法施行令第三百条第二項 → 所得税法施行令 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-300/par-2 - suppl-4102-369/art-24/par-9: 新所得税法施行令第三百三十九条第三項 → 所得税法施行令 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-3 - suppl-4102-369/art-24/par-9: 同条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-1 - suppl-4102-369/art-24/par-10: 新所得税法施行令第三百三十九条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-1 - suppl-4102-369/art-24/par-10: この項 → 所得税法施行令 附則第二十四条第十項 (Supplementary Provisions, Article 24, paragraph (10)), suppl-4102-369/art-24/par-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-10 - suppl-4102-369/art-24/par-10: 同条第三項 → 所得税法施行令 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-3 - suppl-4102-369/art-24/par-10: 同条 → 所得税法施行令 第三百三十九条 (Article 339), art-339 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第二十四条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-1 - 所得税法施行令 附則第二十四条第二項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-2 - 所得税法施行令 附則第二十四条第六項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-6 - 所得税法施行令 附則第二十四条第十項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4102-369/art-24/par-10 --- ## 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-20261106T173921-099, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-114, 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-20261106T173921-114, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-004, 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