# 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-4122-144. 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-4122-144` - 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-4122-144 - 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 平成一二年三月三一日政令第一四四号 suppl-4122-144 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4122-144 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4122-144/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4122-144/art-1 **第一項** この政令は、平成十二年四月一日から施行する。ただし、第二百十七条第一項第三号エの改正規定は、高年齢者等の雇用の安定等に関する法律の一部を改正する法律（平成十二年法律第六十号）の施行の日から施行する。 suppl-4122-144/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4122-144/art-1/par-1 This Cabinet Order comes into effect on April 1, 2000; provided, however, that the provisions amending Article 217, paragraph (1), item (iii), (hh) come into effect on the date of enforcement of the Act Partially Amending the Act on Employment Security of Elderly Persons (Act No. 60 of 2000). machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4122-144/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4122-144/art-2 **第一項** 別段の定めがあるものを除き、改正後の所得税法施行令（以下「新令」という。）の規定は、平成十二年分以後の所得税について適用し、平成十一年分以前の所得税については、なお従前の例による。 suppl-4122-144/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4122-144/art-2/par-1 Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act as amended (hereinafter referred to as the "New Order") apply to income tax for 2000 and thereafter, and the provisions then in force continue to govern income tax for 1999 and earlier. machine translation, not official ### 第三条（減価償却資産の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Depreciable Assets caption: machine translation, not official suppl-4122-144/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4122-144/art-3 **第一項** 新令第六条第八号（減価償却資産の範囲）の規定は、個人がこの政令の施行の日（以下「施行日」という。）以後に取得する同号リに掲げる資産について適用する。この場合において、当該資産が施行日前に製作を開始した新令第百二十六条第一項第二号（減価償却資産の取得価額）に掲げる資産であるときは、同号に定める金額から施行日前に支出した当該資産の製作のために要した同号イに掲げる金額を控除した金額をもって当該資産の同項の規定による取得価額とする。 suppl-4122-144/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4122-144/art-3/par-1 The provisions of Article 6, item (viii) (Scope of Depreciable Assets) of the New Order apply to assets listed in (i) of that item that an individual acquires on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"). In this case, where that asset is an asset listed in Article 126, paragraph (1), item (ii) (Acquisition Price of Depreciable Assets) of the New Order the production of which was commenced before the Effective Date, the amount obtained by deducting, from the amount specified in that item, the amount listed in (a) of that item that was expended before the Effective Date for the production of that asset is to be the acquisition price of that asset under the provisions of paragraph (1) of that Article. machine translation, not official ### 第四条（有価証券の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Securities caption: machine translation, not official suppl-4122-144/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4122-144/art-4 **第一項** 新令第百九条第一項（有価証券の取得価額）の規定は、施行日以後に取得をする同項に規定する有価証券について適用し、施行日前に取得をした改正前の所得税法施行令（以下「旧令」という。）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-4122-144/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4122-144/art-4/par-1 The provisions of Article 109, paragraph (1) (Acquisition Price of Securities) of the New Order apply to Securities prescribed in that paragraph that are acquired on or after the Effective Date, and the provisions then in force continue to govern Securities prescribed in Article 109, paragraph (1) (Acquisition Price of Securities) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") that were acquired before the Effective Date. machine translation, not official **第二項** 新令第百十一条（増資により取得した株式の取得価額）の規定は、施行日以後に同条の取得をする場合について適用し、施行日前に旧令第百十一条（増資により取得した株式の取得価額）の取得をした場合については、なお従前の例による。 suppl-4122-144/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4122-144/art-4/par-2 The provisions of Article 111 (Acquisition Price of Shares Acquired by Capital Increase) of the New Order apply to cases where the acquisition referred to in that Article is made on or after the Effective Date, and the provisions then in force continue to govern cases where the acquisition referred to in Article 111 (Acquisition Price of Shares Acquired by Capital Increase) of the Former Order was made before the Effective Date. machine translation, not official **第三項** 新令第百十五条第三項及び第四項（減資等があつた場合の株式等の取得価額）の規定は、施行日以後に同条第三項の収益の分配を受ける場合又は同条第四項の一部の解約をする場合について適用する。 suppl-4122-144/art-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4122-144/art-4/par-3 The provisions of Article 115, paragraphs (3) and (4) (Acquisition Price of Shares or Similar Interests in the Case of a Capital Reduction, etc.) of the New Order apply to cases where distributions of proceeds referred to in paragraph (3) of that Article are received, or where a partial cancellation referred to in paragraph (4) of that Article is effected, on or after the Effective Date. machine translation, not official ### 第五条（貸金等に係る貸倒引当金勘定への繰入限度額に関する経過措置） — Transitional Measures Concerning the Transfer Limit to the Reserve Account for Bad Debts for Lendings and Other Claims caption: machine translation, not official suppl-4122-144/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4122-144/art-5 **第一項** 新令第百四十四条第一項第一号及び第三号（貸金等に係る貸倒引当金勘定への繰入限度額）の規定は、施行日以後にされる民事再生法（平成十一年法律第二百二十五号）の規定による再生手続開始の申立てに係る再生事件について適用し、施行日前にされた同法附則第二条（和議法及び特別和議法の廃止）の規定による廃止前の和議法（大正十一年法律第七十二号）の規定による和議開始の申立てに係る和議事件については、なお従前の例による。 suppl-4122-144/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4122-144/art-5/par-1 The provisions of Article 144, paragraph (1), items (i) and (iii) (Transfer Limit to the Reserve Account for Bad Debts for Lendings and Other Claims) of the New Order apply to rehabilitation cases relating to petitions for commencement of rehabilitation proceedings filed on or after the Effective Date under the provisions of the Civil Rehabilitation Act (Act No. 225 of 1999), and the provisions then in force continue to govern composition cases relating to petitions for commencement of composition filed before the Effective Date under the provisions of the Composition Act (Act No. 72 of 1922) prior to its abolition under the provisions of Article 2 (Abolition of the Composition Act and the Special Composition Act) of the Supplementary Provisions of the Civil Rehabilitation Act. machine translation, not official --- ## Cites - suppl-4122-144/art-3/par-1: 新令第六条第八号 → 所得税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-6/par-1/item-8 - suppl-4122-144/art-3/par-1: 新令第百二十六条第一項第二号 → 所得税法施行令 第百二十六条第一項第二号 (Article 126, paragraph (1), item (ii)), art-126/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1/item-2 - suppl-4122-144/art-3/par-1: 同項 → 所得税法施行令 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-126/par-1 - suppl-4122-144/art-4/par-1: 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 - suppl-4122-144/art-4/par-2: 新令第百十一条 → 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-4122-144/art-5/par-1: 新令第百四十四条第一項第一号 → 所得税法施行令 第百四十四条第一項第一号 (Article 144, paragraph (1), item (i)), art-144/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-1 - suppl-4122-144/art-5/par-1: 第三号 → 所得税法施行令 第百四十四条第一項第三号 (Article 144, paragraph (1), item (iii)), art-144/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-3 --- ## 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-20261106T173921-093, 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-20261106T173921-098, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-115, 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-20261106T173921-115, 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