# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4142-103/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（優先出資に類する出資等に関する経過措置） — address `suppl-4142-103/art-10` - 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/art-10 - 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-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) --- ## 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 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06