# 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-4142-103. 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-4142-103` - 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-4142-103 - 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 平成一四年三月三一日政令第一〇三号 suppl-4142-103 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4142-103/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-1 **第一項** この政令は、平成十四年四月一日から施行する。ただし、目次の改正規定（「老人等」を「障害者等」に改める部分に限る。）、第一編第二章第三節の節名の改正規定、第三十条の二の改正規定、第三十条の三（見出しを含む。）の改正規定、第三十条の四第一項及び第三項並びに第三十条の五第一項及び第五項の改正規定、第三十条の六（見出しを含む。）の改正規定、第三十条の七第一項及び第三十条の八の改正規定、第三十条の九の見出しの改正規定、同条の改正規定、第三十条の十一の改正規定、第三十条の十二第一項の改正規定、第三十条の十三から第三十条の十五までの改正規定、第一編第二章第四節の節名の改正規定、第三十一条から第三十五条までの改正規定、第三十六条（見出しを含む。）の改正規定、第三十七条から第三十九条まで並びに第四十一条第一項及び第三項の改正規定、第四十一条の二（見出しを含む。）の改正規定、第四十一条の三第一項及び第四十二条第一項の改正規定、第四十三条の改正規定、第四十四条から第四十七条まで並びに第四十八条第一項及び第五項の改正規定、第三百三十六条第五項の改正規定並びに第三百三十九条第七項の改正規定並びに附則第三条第一項及び第二項、第四条第一項から第三項まで、第十一条並びに第十二条の規定は、平成十八年一月一日から施行する。 suppl-4142-103/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-1/par-1 This Cabinet Order comes into effect on April 1, 2002; provided, however, that the provisions amending the table of contents (limited to the portion amending "elderly person or similar person" to "Person with a Disability or other eligible person"), the provisions amending the name of Part I, Chapter II, Section 3, the provisions amending Article 30-2, the provisions amending Article 30-3 (including the heading), the provisions amending Article 30-4, paragraphs (1) and (3) and Article 30-5, paragraphs (1) and (5), the provisions amending Article 30-6 (including the heading), the provisions amending Article 30-7, paragraph (1) and Article 30-8, the provisions amending the heading of Article 30-9, the provisions amending that Article, the provisions amending Article 30-11, the provisions amending Article 30-12, paragraph (1), the provisions amending Articles 30-13 through 30-15, the provisions amending the name of Part I, Chapter II, Section 4, the provisions amending Articles 31 through 35, the provisions amending Article 36 (including the heading), the provisions amending Articles 37 through 39 and Article 41, paragraphs (1) and (3), the provisions amending Article 41-2 (including the heading), the provisions amending Article 41-3, paragraph (1) and Article 42, paragraph (1), the provisions amending Article 43, the provisions amending Articles 44 through 47 and Article 48, paragraphs (1) and (5), the provisions amending Article 336, paragraph (5), and the provisions amending Article 339, paragraph (7), as well as the provisions of Article 3, paragraphs (1) and (2), Article 4, paragraphs (1) through (3), and Articles 11 and 12 of the Supplementary Provisions, come into effect on January 1, 2006. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4142-103/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/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、平成十四年分以後の所得税について適用し、平成十三年分以前の所得税については、なお従前の例による。 suppl-4142-103/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/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 2002 and thereafter, and the provisions then in force continue to govern income tax for 2001 and earlier. machine translation, not official ### 第三条（障害者等の郵便貯金の利子所得の非課税に関する経過措置） — Transitional Measures Concerning the Nontaxability of Interest Income from Postal Savings Held by Persons with Disabilities and Other Eligible Persons caption: machine translation, not official suppl-4142-103/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3 **第一項** 租税特別措置法等の一部を改正する法律（平成十四年法律第十五号。以下「改正法」という。）附則第三十五条第一項（障害者等の郵便貯金の利子所得の非課税に関する経過措置）に規定する政令で定める日は、同項に規定する通常郵便貯金の利子の平成十八年一月一日を含む計算期間の末日の翌日とする。 suppl-4142-103/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-1 The date specified by Cabinet Order prescribed in Article 35, paragraph (1) (Transitional Measures Concerning the Nontaxability of Interest Income from Postal Savings Held by Persons with Disabilities and Other Eligible Persons) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002; hereinafter referred to as the "Amending Act") is the day following the last day of the calculation period of interest on ordinary postal savings prescribed in that paragraph that includes January 1, 2006. machine translation, not official **第二項** 改正法附則第三十五条第二項に規定する政令で定めるところにより計算した金額は、郵便貯金（同項に規定する通常郵便貯金を除く。）のうち定期郵便貯金（郵便貯金法（昭和二十二年法律第百四十四号）第七条第一項第四号（郵便貯金の種類）に規定する定期郵便貯金をいう。以下この項において同じ。）以外のもの（以下この項において「定額郵便貯金等」という。）にあっては当該定額郵便貯金等の利子で平成十八年一月一日を含む利子の計算期間に対応するものの額にその利子に係る定額郵便貯金等の預入の日の属する月から平成十七年十二月までの月数を乗じた額を当該預入の日の属する月から払戻しの日の属する月の前月までの月数で除して計算した金額とし、定期郵便貯金にあっては当該定期郵便貯金の利子で平成十八年一月一日を含む利子の計算期間に対応するものの額にその利子に係る定期郵便貯金の預入の日から平成十七年十二月三十一日までの日数を乗じた額を当該預入の日から払戻しの日の前日までの日数で除して計算した金額とする。 suppl-4142-103/art-3/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-2 The amount calculated as specified by Cabinet Order prescribed in Article 35, paragraph (2) of the Supplementary Provisions of the Amending Act is, for postal savings (excluding ordinary postal savings prescribed in that paragraph) other than postal time savings (meaning postal time savings prescribed in Article 7, paragraph (1), item (iv) (Types of Postal Savings) of the Postal Savings Act (Act No. 144 of 1947); the same applies hereinafter in this paragraph) (hereinafter referred to in this paragraph as "postal fixed-amount savings, etc."), the amount calculated by dividing the amount obtained by multiplying the amount of the interest on those postal fixed-amount savings, etc. that corresponds to the interest calculation period including January 1, 2006 by the number of months from the month in which the date of deposit of the postal fixed-amount savings, etc. to which that interest pertains falls to December 2005, by the number of months from the month in which that date of deposit falls to the month preceding the month in which the date of refund falls, and, for postal time savings, the amount calculated by dividing the amount obtained by multiplying the amount of the interest on those postal time savings that corresponds to the interest calculation period including January 1, 2006 by the number of days from the date of deposit of the postal time savings to which that interest pertains to December 31, 2005, by the number of days from that date of deposit to the day preceding the date of refund. machine translation, not official **第三項** 改正法附則第三十五条第三項に規定する障害者等に該当する個人で同項の確認を受けようとするものは、平成十八年一月一日前に同項の郵便貯金に係る同項に規定する取扱郵便局（以下この条において「取扱郵便局」という。）に、その者の氏名、生年月日及び住所並びに障害者等（同項に規定する障害者等をいう。以下この条において同じ。）に該当する旨その他の財務省令で定める事項を記載した申請書（以下この条において「障害者等確認申請書」という。）を提出し、その者の障害者等確認書類（同項に規定する書類をいう。以下この条において同じ。）を提示して、障害者等に該当することにつき確認を受けなければならない。 suppl-4142-103/art-3/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-3 An individual who falls under a Person with a Disability or other eligible person prescribed in Article 35, paragraph (3) of the Supplementary Provisions of the Amending Act and who seeks the confirmation referred to in that paragraph must, before January 1, 2006, submit to the handling post office prescribed in that paragraph pertaining to the postal savings referred to in that paragraph (hereinafter in this Article referred to as the "handling post office") a written application stating the individual's name, date of birth and domicile, a statement that the individual falls under a Person with a Disability or other eligible person (meaning a Person with a Disability or other eligible person prescribed in that paragraph; the same applies hereinafter in this Article), and other particulars specified by Ministry of Finance Order (hereinafter in this Article referred to as the "application for confirmation as a Person with a Disability or other eligible person"), and present the individual's paper confirming a disability or similar position (meaning the paper prescribed in that paragraph; the same applies hereinafter in this Article), and thereby be confirmed as falling under a Person with a Disability or other eligible person. machine translation, not official **第四項** 前項の場合において、取扱郵便局は、当該提示を受けた障害者等確認書類によりその者が障害者等に該当する事実を確認しなければならないものとし、当該事実を確認したときは、同項の規定により提出のあった障害者等確認申請書にその確認した旨及び当該確認に係る障害者等確認書類の名称を記載しなければならない。 suppl-4142-103/art-3/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-4 In the case referred to in the preceding paragraph, the handling post office is to confirm, on the basis of the paper confirming a disability or similar position that it has been shown, the fact that the person falls under a Person with a Disability or other eligible person, and when it has confirmed that fact, it must enter, in the application for confirmation as a Person with a Disability or other eligible person submitted pursuant to the provisions of that paragraph, a statement to the effect that it has confirmed this and the name of the paper confirming a disability or similar position pertaining to that confirmation. machine translation, not official **第五項** 第三項の障害者等確認申請書を提出した者は、その提出の際、改正前の所得税法施行令（以下「旧令」という。）第三十条の十第一項（確認した旨の通帳等への証印）の規定により証印を受けた当該郵便貯金に係る同項に規定する通帳等（以下この条において「通帳等」という。）を提示して、当該通帳等にその者が障害者等に該当することにつき確認した旨の表示を受けることができるものとする。この場合において、取扱郵便局は、当該提示を受けた通帳等に当該確認した旨の表示をするものとする。 suppl-4142-103/art-3/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-5 A person who has submitted the application for confirmation as a Person with a Disability or other eligible person referred to in paragraph (3) may, at the time of that submission, present the passbook, etc. prescribed in Article 30-10, paragraph (1) (Stamping of Passbook, etc. to Indicate Confirmation) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") that pertains to the postal savings and was stamped pursuant to the provisions of that paragraph (hereinafter in this Article referred to as the "passbook, etc."), and have an indication made in that passbook, etc. that it has been confirmed that the person falls under a Person with a Disability or other eligible person. In this case, the handling post office is to make the indication of that confirmation in the passbook, etc. that it has been shown. machine translation, not official **第六項** 郵便貯金の受入れをする者は、第三項の規定による障害者等確認申請書の提出があった場合には、当該提出があった者の郵便貯金に係る非課税郵便貯金申込書に記載されている老人等に該当する事実を障害者等に該当する事実に訂正する方法その他の方法により当該郵便貯金の管理をしておかなければならない。 suppl-4142-103/art-3/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-6 A person who accepts postal savings must, where an application for confirmation as a Person with a Disability or other eligible person has been submitted pursuant to the provisions of paragraph (3), manage the postal savings by correcting the fact of falling under an elderly person or similar person stated in the application form for tax-exempt postal savings pertaining to the postal savings of the person who made that submission to the fact of falling under a Person with a Disability or other eligible person, or by another method. machine translation, not official **第七項** 郵便貯金の受入れをする者は、取扱郵便局から障害者等確認申請書の送付を受けた場合には、当該申請書を財務省令で定めるところにより保存しなければならない。 suppl-4142-103/art-3/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-7 A person who accepts postal savings must, where it has been sent an application for confirmation as a Person with a Disability or other eligible person by a handling post office, retain that application as specified by Ministry of Finance Order. machine translation, not official ### 第四条（障害者等の少額預金の利子所得等の非課税に関する経過措置） — Transitional Measures Concerning the Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons caption: machine translation, not official suppl-4142-103/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4 **第一項** 改正法附則第三十六条第一項（障害者等の少額預金の利子所得等の非課税に関する経過措置）に規定する普通預金に類するものとして政令で定めるものは、普通貯金、租税特別措置法（昭和三十二年法律第二十六号）第五条第二項（納税準備預金の利子の非課税）に規定する納税準備預金、納税貯蓄組合法（昭和二十六年法律第百四十五号）第二条第二項（定義）に規定する納税貯蓄組合預金その他これらに類するものとして財務省令で定めるものとする。 suppl-4142-103/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-1 Things specified by Cabinet Order as similar to the ordinary deposits prescribed in Article 36, paragraph (1) (Transitional Measures Concerning the Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Supplementary Provisions of the Amending Act are ordinary savings, tax payment reserve deposits prescribed in Article 5, paragraph (2) (Tax Exemption on Interest on Tax Payment Reserve Deposits) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), tax fund saving partnership deposits prescribed in Article 2, paragraph (2) (Definitions) of the Tax Fund Saving Partnership Act (Act No. 145 of 1951), and other things specified by Ministry of Finance Order as similar to these. machine translation, not official **第二項** 改正法附則第三十六条第一項に規定する政令で定める日は、同項に規定する普通預金等の利子又は収益の分配の平成十八年一月一日を含む計算期間の末日の翌日とする。 suppl-4142-103/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-2 The date specified by Cabinet Order prescribed in Article 36, paragraph (1) of the Supplementary Provisions of the Amending Act is the day following the last day of the calculation period of interest on or distributions of proceeds from ordinary deposits and similar deposits prescribed in that paragraph that includes January 1, 2006. machine translation, not official **第三項** 改正法附則第三十六条第二項に規定する政令で定めるところにより計算した金額は、同項に規定する預貯金等の利子又は収益の分配で平成十八年一月一日を含む利子又は収益の分配の計算期間に対応するものの額に当該計算期間の初日から平成十七年十二月三十一日までの期間の日数を乗じた額を当該計算期間の日数で除して計算した金額とする。 suppl-4142-103/art-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-3 The amount calculated as specified by Cabinet Order prescribed in Article 36, paragraph (2) of the Supplementary Provisions of the Amending Act is the amount calculated by dividing the amount obtained by multiplying the amount of the interest on or distributions of proceeds from deposits and similar savings prescribed in that paragraph that corresponds to the calculation period of interest or distributions of proceeds including January 1, 2006 by the number of days in the period from the first day of that calculation period to December 31, 2005, by the number of days in that calculation period. machine translation, not official **第四項** 改正法附則第三十六条第三項に規定する障害者等に該当する個人で同項の確認を受けようとするものは、平成十八年一月一日前に同項に規定する障害者等未確認預貯金等（以下この条において「障害者等未確認預貯金等」という。）に係る同項に規定する金融機関の営業所等（以下この条において「金融機関の営業所等」という。）の長に、その者の氏名、生年月日及び住所並びに障害者等（同項に規定する障害者等をいう。以下この条において同じ。）に該当する旨その他の財務省令で定める事項を記載した申請書（以下この条において「障害者等確認申請書」という。）を提出し、その者の障害者等確認書類（同項に規定する書類をいう。以下この条において同じ。）を提示して、障害者等に該当することにつき確認を受けなければならない。 suppl-4142-103/art-4/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-4 An individual who falls under a Person with a Disability or other eligible person prescribed in Article 36, paragraph (3) of the Supplementary Provisions of the Amending Act and who seeks the confirmation referred to in that paragraph must, before January 1, 2006, submit to the head of the business office of a financial institution or other such place prescribed in that paragraph (hereinafter in this Article referred to as the "business office of a financial institution or other such place") pertaining to the savings not confirmed as held by a Person with a Disability prescribed in that paragraph (hereinafter in this Article referred to as "savings not confirmed as held by a Person with a Disability") a written application stating the individual's name, date of birth and domicile, a statement that the individual falls under a Person with a Disability or other eligible person (meaning a Person with a Disability or other eligible person prescribed in that paragraph; the same applies hereinafter in this Article), and other particulars specified by Ministry of Finance Order (hereinafter in this Article referred to as the "application for confirmation as a Person with a Disability or other eligible person"), and present the individual's paper confirming a disability or similar position (meaning the paper prescribed in that paragraph; the same applies hereinafter in this Article), and thereby be confirmed as falling under a Person with a Disability or other eligible person. machine translation, not official **第五項** 前項の場合において、金融機関の営業所等の長は、当該提示を受けた障害者等確認書類によりその者が障害者等に該当する事実を確認しなければならないものとし、当該事実を確認したときは、同項の規定により提出のあった障害者等確認申請書にその確認した旨及び当該確認に係る障害者等確認書類の名称を記載しなければならない。 suppl-4142-103/art-4/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-5 In the case referred to in the preceding paragraph, the head of the business office of a financial institution or other such place is to confirm, from the paper confirming a disability or similar position that has been presented, the fact that the person falls under a Person with a Disability or other eligible person, and upon confirming that fact, must state, on the application for confirmation as a Person with a Disability or other eligible person submitted pursuant to that paragraph, that the confirmation has been made and the name of the paper confirming a disability or similar position pertaining to that confirmation. machine translation, not official **第六項** 第四項の障害者等確認申請書を提出した者は、その提出の際、旧令第四十八条第一項（金融機関の営業所等における非課税貯蓄に関する帳簿書類の整理保存等）の規定により証印を受けた当該障害者等未確認預貯金等に係る同項に規定する通帳、証書、証券その他の書類（以下この条において「通帳等」という。）を提示して、当該通帳等にその者が障害者等に該当することにつき確認した旨の表示を受けることができるものとする。この場合において、金融機関の営業所等の長は、当該提示を受けた通帳等に当該確認した旨の表示をするものとする。 suppl-4142-103/art-4/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-6 A person who has submitted the application for confirmation as a Person with a Disability or other eligible person under paragraph (4) may, at the time of that submission, present the passbook, certificate, securities or other document that pertains to the savings not confirmed as held by a Person with a Disability and that received a seal pursuant to Article 48, paragraph (1) (Organization and Preservation, etc. of Books and Documents Pertaining to Tax-Exempt Savings at the business office of a Financial Institution or Other Such Place) of the Former Order, being the document prescribed in that paragraph (hereinafter referred to in this Article as the "passbook, etc."), and receive on that passbook, etc. a notation that confirmation has been made that the person falls under a Person with a Disability or other eligible person. In this case, the head of the business office of a financial institution or other such place is to make that notation of confirmation on the passbook, etc. presented. machine translation, not official **第七項** 金融機関の営業所等の長は、第四項の規定により提出があった障害者等確認申請書に第五項の規定による確認した旨の記載をした場合には、当該提出をした者の各人別に、その者の氏名、生年月日及び住所並びに障害者等に該当する事実その他の財務省令で定める事項を、平成十八年一月三十一日までに当該金融機関の営業所等の所在地の所轄税務署長に通知しなければならない。 suppl-4142-103/art-4/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-7 Where the head of the business office of a financial institution or other such place has made the entry of confirmation under paragraph (5) on the application for confirmation as a Person with a Disability or other eligible person submitted under paragraph (4), the head must notify the competent district director with jurisdiction over the location of the business office of that financial institution or other such place, by January 31, 2006, for each person who made the submission, of that person's name, date of birth and domicile, the fact that the person falls under a Person with a Disability or other eligible person, and other matters specified by Ministry of Finance Order. machine translation, not official **第八項** 金融機関の営業所等の長は、障害者等確認申請書の提出を受けた場合には、当該申請書を財務省令で定めるところにより保存しなければならない。 suppl-4142-103/art-4/par-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-8 Where the head of the business office of a financial institution or other such place has received the submission of an application for confirmation as a Person with a Disability or other eligible person, the head must preserve that written application as specified by Ministry of Finance Order. machine translation, not official ### 第五条（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-4142-103/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-5 **第一項** 新令第八十九条第五号及び第七号（国庫補助金等の範囲）の規定は、個人がこの政令の施行の日（以下「施行日」という。）以後に交付を受けるこれらの規定に規定する助成金又は補助金について適用し、個人が施行日前に交付を受けた旧令第八十九条第四号（国庫補助金等の範囲）に規定する補助金については、なお従前の例による。 suppl-4142-103/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-5/par-1 Article 89, items (v) and (vii) (Scope of Government Subsidies or Their Equivalents) of the New Order apply to the grants or subsidies prescribed in those provisions that an individual receives on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and for the subsidies prescribed in Article 89, item (iv) (Scope of Government Subsidies or Their Equivalents) of the Former Order that an individual received before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第六条（陳腐化した減価償却資産の償却費の特例に関する経過措置） — Transitional Measures Concerning the Special Provision on Depreciation Allowance of Obsolete Depreciable Assets caption: machine translation, not official suppl-4142-103/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-6 **第一項** 改正法附則第七条第九項、第十一項、第十三項、第十五項又は第十七項（個人の減価償却に関する経過措置）の規定の適用を受ける個人に係る新令第百三十三条の二第一項（陳腐化した減価償却資産の償却費の特例）の規定の適用については、同項中「）又は」とあるのは「）若しくは」と、「）の規定」とあるのは「）又は租税特別措置法等の一部を改正する法律（平成十四年法律第十五号）附則第七条第九項、第十一項、第十三項、第十五項若しくは第十七項（個人の減価償却に関する経過措置）の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第十三条の二（第一項第一号に係る部分に限る。）、第十三条の三（第一項第四号に係る部分に限る。）、第十四条（第一項に係る部分に限る。）、第十四条の二若しくは第十五条（経営基盤強化計画を実施する特定組合等の構成員の機械等の割増償却等）の規定」とする。 suppl-4142-103/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-6/par-1 With regard to the application of Article 133-2, paragraph (1) (Special Provision on Depreciation Allowance of Obsolete Depreciable Assets) of the New Order to an individual to whom the provisions of Article 7, paragraph (9), (11), (13), (15) or (17) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of the Amending Act apply, in Article 133-2, paragraph (1) of the New Order, "又は" (or) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase ") provisions" is deemed to be replaced with ") or the provisions of Article 13-2 (limited to the portion pertaining to paragraph (1), item (i)), Article 13-3 (limited to the portion pertaining to paragraph (1), item (iv)), Article 14 (limited to the portion pertaining to paragraph (1)), Article 14-2 or Article 15 (Special Depreciation, etc. of Machinery, etc. of Members of Specified Associations, etc. Implementing a Management Base Strengthening Plan) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002) that are to remain in force pursuant to the provisions of Article 7, paragraph (9), (11), (13), (15) or (17) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of that Act". 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等に関する経過措置） — Transitional Measures Concerning Donations, etc. to Juridical Persons Contributing Significantly to the Promotion of Public Interest That Are Subject to the Donation Deduction caption: machine translation, not official suppl-4142-103/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-7 **第一項** 新令第二百十七条第一項第三号（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-4142-103/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-7/par-1 Article 217, paragraph (1), item (iii) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the New Order applies to the 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 for those specified donations that an individual made before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第八条（外国所得税の範囲等に関する経過措置） — Transitional Measures Concerning the Scope of Foreign Income Tax, etc. caption: machine translation, not official suppl-4142-103/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-8 **第一項** 新令第二百二十一条第四項（外国所得税の範囲等）の規定は、居住者が施行日以後に行う同項に規定する取引に基因して生ずる所得に対する外国所得税を納付することとなる場合について適用し、居住者が施行日前に行った旧令第二百二十一条第四項（外国所得税の範囲等）に規定する取引に基因して生ずる所得に対する外国所得税を納付することとなる場合については、なお従前の例による。 suppl-4142-103/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-8/par-1 Article 221, paragraph (4) (Scope, etc. of Foreign Income Tax) of the New Order applies to the case where a Resident comes to pay foreign income tax on income arising from a transaction prescribed in that paragraph that the Resident conducts on or after the Effective Date, and for the case where a Resident comes to pay foreign income tax on income arising from a transaction prescribed in Article 221, paragraph (4) (Scope, etc. of Foreign Income Tax) of the Former Order that the Resident conducted before the Effective Date, the provisions then in force continue to govern. machine translation, not official ### 第九条（匿名組合契約等に基づき利益の分配を受ける権利から生ずる所得に対する所得税に関する経過措置） — Transitional Measures Concerning Income Tax on Income Arising from the Right to Receive a Distribution of Profits Based on a Silent Partnership Contract, etc. caption: machine translation, not official suppl-4142-103/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-9 **第一項** 施行日前に旧令第二百八十条第一項第四号（国内にある資産の所得）に掲げる利益の分配を受ける権利の運用又は保有から生じた所得については、なお従前の例による。 suppl-4142-103/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-9/par-1 For income arising from the management or holding, before the Effective Date, of a right to receive a distribution of profits listed in Article 280, paragraph (1), item (iv) (Income from Assets in Japan) of the Former Order, the provisions then in force continue to govern. machine translation, not official ### 第十条（優先出資に類する出資等に関する経過措置） — Transitional Measures Concerning Investments Similar to Preferred Investments, etc. caption: machine translation, not official suppl-4142-103/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-10 **第一項** 新令第三百四十五条第二項（優先出資に類する出資等）の規定は、施行日以後に設定される所得税法第二百二十四条の三第二項第五号（株式等の譲渡の対価の受領者の告知）に規定する特定株式投資信託について適用し、施行日前に設定された同号に規定する特定株式投資信託については、なお従前の例による。 suppl-4142-103/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-10/par-1 Article 345, paragraph (2) (Investments Similar to Preferred Investments, etc.) of the New Order applies to the specified stock Investment Trusts prescribed in Article 224-3, paragraph (2), item (v) (Notice by Persons Receiving Consideration for Transfer of Shares, etc.) of the Income Tax Act that are established on or after the Effective Date, and for the specified stock Investment Trusts prescribed in that item that were established before the Effective Date, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4142-103/art-1/par-1: 附則第三条第一項 → 所得税法施行令 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-4142-103/art-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-1 - suppl-4142-103/art-1/par-1: 第二項 → 所得税法施行令 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4142-103/art-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-2 - suppl-4142-103/art-1/par-1: 第四条第一項から第三項まで → 所得税法施行令 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4142-103/art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-1 - suppl-4142-103/art-1/par-1: 第四条第一項から第三項まで → 所得税法施行令 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4142-103/art-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-2 - suppl-4142-103/art-1/par-1: 第四条第一項から第三項まで → 所得税法施行令 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4142-103/art-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-3 - suppl-4142-103/art-3/par-2: この項 → 所得税法施行令 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4142-103/art-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-2 - suppl-4142-103/art-3/par-3: この条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4142-103/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3 - suppl-4142-103/art-3/par-4: 前項 → 所得税法施行令 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4142-103/art-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-3 - suppl-4142-103/art-3/par-5: 第三項 → 所得税法施行令 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4142-103/art-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-3 - suppl-4142-103/art-3/par-5: この条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4142-103/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3 - suppl-4142-103/art-3/par-6: 第三項 → 所得税法施行令 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4142-103/art-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-3 - suppl-4142-103/art-4/par-1: 租税特別措置法（昭和三十二年法律第二十六号）第五条第二項 → 租税特別措置法 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-5/par-2 (e-Gov law ID 332AC0000000026) - suppl-4142-103/art-4/par-1: 納税貯蓄組合法（昭和二十六年法律第百四十五号）第二条第二項 → e-Gov law 326AC1000000145, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - suppl-4142-103/art-4/par-4: この条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4142-103/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4 - suppl-4142-103/art-4/par-5: 前項 → 所得税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4142-103/art-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-4 - suppl-4142-103/art-4/par-6: 第四項 → 所得税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4142-103/art-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-4 - suppl-4142-103/art-4/par-6: この条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4142-103/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4 - suppl-4142-103/art-4/par-7: 第四項 → 所得税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4142-103/art-4/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-4 - suppl-4142-103/art-4/par-7: 第五項 → 所得税法施行令 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-4142-103/art-4/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-5 - suppl-4142-103/art-5/par-1: 新令第八十九条第五号 → 所得税法施行令 第八十九条第一項第八号 (Article 89, paragraph (1), item (viii)), art-89/par-1/item-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-8 - suppl-4142-103/art-5/par-1: 第七号 → 所得税法施行令 第八十九条第一項第七号 (Article 89, paragraph (1), item (vii)), art-89/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-7 - suppl-4142-103/art-6/par-1: 同法第一条 → e-Gov law 414AC0000000015, 第一条 (Article 1), art-1 — not held in this collection - suppl-4142-103/art-7/par-1: 新令第二百十七条第一項第三号 → 所得税法施行令 第二百十七条第一項第三号 (Article 217, paragraph (1), item (iii)), art-217/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-217/par-1/item-3 - suppl-4142-103/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) - suppl-4142-103/art-10/par-1: 新令第三百四十五条第二項 → 所得税法施行令 第三百四十五条第二項 (Article 345, paragraph (2)), art-345/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-345/par-2 - suppl-4142-103/art-10/par-1: 所得税法第二百二十四条の三第二項第五号 → 所得税法 第二百二十四条の三第二項第五号 (Article 224-3, paragraph (2), item (v)), art-224-3/par-2/item-5 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2/item-5 (e-Gov law ID 340AC0000000033) ## Cited by 10 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-1/par-1 - 所得税法施行令 附則第三条第二項（障害者等の郵便貯金の利子所得の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-2 - 所得税法施行令 附則第三条第三項（障害者等の郵便貯金の利子所得の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-3 - 所得税法施行令 附則第三条第四項（障害者等の郵便貯金の利子所得の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-4 - 所得税法施行令 附則第三条第五項（障害者等の郵便貯金の利子所得の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-5 - 所得税法施行令 附則第三条第六項（障害者等の郵便貯金の利子所得の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-3/par-6 - 所得税法施行令 附則第四条第四項（障害者等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-4 - 所得税法施行令 附則第四条第五項（障害者等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-5 - 所得税法施行令 附則第四条第六項（障害者等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-6 - 所得税法施行令 附則第四条第七項（障害者等の少額預金の利子所得等の非課税に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-4/par-7 --- ## 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-20261106T163957-145, 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-20261106T163957-145, 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-20261106T173921-116, 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-20261106T173921-116, 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