# 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-4152-130. 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-4152-130` - 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-4152-130 - 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 平成一五年三月三一日政令第一三〇号 suppl-4152-130 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4152-130/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-1 **第一項** この政令は、平成十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4152-130/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-1/par-1 This Cabinet Order comes into effect as of April 1, 2003; provided, however, that the provisions listed in the following items come into effect as of the date specified respectively in those items. machine translation, not official **一** 第六条第八号ワの改正規定、第六十四条第一項第一号の改正規定、第六十九条第一項第二号の改正規定、第七十二条第二項の改正規定、第七十三条第一項の改正規定（同項第七号ロに係る部分を除く。）、第八十二条の二第二項第二号の改正規定、第八十九条の改正規定（同条第三号に係る部分を除く。）、第百五十六条の改正規定、第百八十三条第四項第二号ヘの改正規定、第二百八条第四号の改正規定、第二百十七条第一項第一号の二の改正規定及び同項第三号の改正規定（同号コ、エ及びアに係る部分に限る。）、第三百十九条の四第二号ニの改正規定並びに第三百四十七条第一項第五号の改正規定並びに附則第七条第一項及び第九条第一項の規定　平成十五年十月一日 suppl-4152-130/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-1/par-1/item-1 the provision amending Article 6, item (viii), (m), the provision amending Article 64, paragraph (1), item (i), the provision amending Article 69, paragraph (1), item (ii), the provision amending Article 72, paragraph (2), the provision amending Article 73, paragraph (1) (excluding the portion pertaining to item (vii), (b) of that paragraph), the provision amending Article 82-2, paragraph (2), item (ii), the provision amending Article 89 (excluding the portion pertaining to item (iii) of that Article), the provision amending Article 156, the provision amending Article 183, paragraph (4), item (ii), (f), the provision amending Article 208, item (iv), the provision amending Article 217, paragraph (1), item (i)-2 and the provision amending item (iii) of that paragraph (limited to the portions pertaining to (gg), (hh) and (jj) of that item), the provision amending Article 319-4, item (ii), (d), and the provision amending Article 347, paragraph (1), item (v), as well as the provisions of Article 7, paragraph (1) and Article 9, paragraph (1) of the Supplementary Provisions: October 1, 2003; machine translation, not official **二** 第三十三条第四項の改正規定、第三十九条第一項の改正規定、第六十一条第一項第五号の改正規定、第百十九条の改正規定、第三百条第二項の改正規定、第三百三十六条第二項の改正規定、第三百三十九条第八項の改正規定、第三百四十二条第二項第二号の改正規定及び第三百四十五条（見出しを含む。）の改正規定並びに附則第三条及び第十条第二項の規定　平成十六年一月一日 suppl-4152-130/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-1/par-1/item-2 the provision amending Article 33, paragraph (4), the provision amending Article 39, paragraph (1), the provision amending Article 61, paragraph (1), item (v), the provision amending Article 119, the provision amending Article 300, paragraph (2), the provision amending Article 336, paragraph (2), the provision amending Article 339, paragraph (8), the provision amending Article 342, paragraph (2), item (ii), and the provision amending Article 345 (including the heading), as well as the provisions of Article 3 and Article 10, paragraph (2) of the Supplementary Provisions: January 1, 2004; machine translation, not official **三** 第八十九条第三号の改正規定及び附則第七条第二項の規定　平成十六年三月一日 suppl-4152-130/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-1/par-1/item-3 the provision amending Article 89, item (iii) and the provision of Article 7, paragraph (2) of the Supplementary Provisions: March 1, 2004. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4152-130/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/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、平成十五年分以後の所得税について適用し、平成十四年分以前の所得税については、なお従前の例による。 suppl-4152-130/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-2/par-1 Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to the income tax for 2003 and thereafter, and for the income tax for 2002 and earlier, the provisions then in force continue to govern. machine translation, not official ### 第三条（利子所得等について非課税とされる預貯金等の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Deposits and Similar Savings That Are Tax-Exempt for Interest Income, etc. caption: machine translation, not official suppl-4152-130/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-3 **第一項** 個人が平成十六年一月一日前に購入をした改正前の所得税法施行令（以下「旧令」という。）第三十三条第四項第七号（利子所得等について非課税とされる預貯金等の範囲）に掲げる受益証券の収益の分配については、なお従前の例による。 suppl-4152-130/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-3/par-1 For the distributions of proceeds from beneficiary certificates listed in Article 33, paragraph (4), item (vii) (Scope of Deposits and Similar Savings That Are Tax-Exempt for Interest Income, etc.) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that an individual purchased before January 1, 2004, the provisions then in force continue to govern. machine translation, not official ### 第四条（公共法人等及び公益信託等に係る非課税に関する経過措置） — Transitional Measures Concerning Nontaxability of Public Corporations and Charitable Trusts caption: machine translation, not official suppl-4152-130/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-4 **第一項** 所得税法等の一部を改正する法律（平成十五年法律第八号。以下「改正法」という。）附則第二条第二項（公共法人等及び公益信託等に係る非課税に関する経過措置）の規定により読み替えて適用される改正法第一条の規定による改正後の所得税法（以下「新法」という。）第十一条第一項（公共法人等及び公益信託等に係る非課税）に規定する政令で定める受益証券は、旧令第五十条の二第一項各号（公社債等の範囲）に掲げる受益証券とし、改正法附則第二条第二項の規定により読み替えて適用される新法第十一条第一項に規定する政令で定める投資口は、旧令第五十条の二第二項に規定する投資口とする。 suppl-4152-130/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-4/par-1 The beneficiary certificates specified by Cabinet Order prescribed in Article 11, paragraph (1) (Nontaxability of Public Corporations and Charitable Trusts) of the Income Tax Act after the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"), as applied with replacement of terms pursuant to the provisions of Article 2, paragraph (2) (Transitional Measures Concerning Nontaxability of Public Corporations and Charitable Trusts) of the Supplementary Provisions of the Amending Act, are the beneficiary certificates listed in the items of Article 50-2, paragraph (1) (Scope of Public and Corporate Bonds or Similar Interests) of the Former Order, and the investment units specified by Cabinet Order prescribed in Article 11, paragraph (1) of the New Act, as applied with replacement of terms pursuant to the provisions of Article 2, paragraph (2) of the Supplementary Provisions of the Amending Act, are the investment units prescribed in Article 50-2, paragraph (2) of the Former Order. machine translation, not official **第二項** 改正法附則第二条第二項の規定の適用がある場合における新令第五十一条の二（公社債等に係る有価証券の記録等）の規定の適用については、同条第一項第一号中「第五十条の二各号」とあるのは「所得税法施行令の一部を改正する政令（平成十五年政令第百三十号）による改正前の所得税法施行令（以下この項において「旧令」という。）第五十条の二第一項各号」と、同項第二号中「第五十条の二第二号又は第三号」とあるのは「旧令第五十条の二第一項第二号から第四号まで」と、同項第三号中「受益証券」とあるのは「受益証券並びに旧令第五十条の二第二項に規定する特定の投資法人の投資口」とする。 suppl-4152-130/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-4/par-2 Where the provisions of Article 2, paragraph (2) of the Supplementary Provisions of the Amending Act apply, in applying the provisions of Article 51-2 (Records, etc. of Securities Relating to Public and Corporate Bonds or Similar Interests) of the New Order, the phrase "each item of Article 50-2" in paragraph (1), item (i) of that Article is deemed to be replaced with "each item of Article 50-2, paragraph (1) of the Order for Enforcement of the Income Tax Act prior to amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 130 of 2003); the Order for Enforcement of the Income Tax Act prior to that amendment is hereinafter referred to in this paragraph as the "Former Order"", the phrase "Article 50-2, item (ii) or (iii)" in item (ii) of that paragraph is deemed to be replaced with "Article 50-2, paragraph (1), items (ii) through (iv) of the Former Order", and the phrase "beneficiary certificates" in item (iii) of that paragraph is deemed to be replaced with "beneficiary certificates and the investment units of the specified investment corporation prescribed in Article 50-2, paragraph (2) of the Former Order". machine translation, not official ### 第五条（所有株式に対応する資本等の金額又は連結個別資本等の金額の計算方法等に関する経過措置） — Transitional Measures Concerning the Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc. caption: machine translation, not official suppl-4152-130/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-5 **第一項** 新令第六十一条第二項第二号及び第三号（所有株式に対応する資本等の金額又は連結個別資本等の金額の計算方法等）の規定は、法人がこの政令の施行の日（以下「施行日」という。）以後に行う新法第二十五条第一項第二号（配当等の額とみなす金額）に掲げる分割型分割又は同項第三号に掲げる資本若しくは出資の減少若しくは解散による残余財産の分配について適用し、法人が施行日前に行った改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第二十五条第一項第二号（配当等の額とみなす金額）に掲げる分割型分割又は同項第三号に掲げる資本若しくは出資の減少若しくは解散による残余財産の分配については、なお従前の例による。 suppl-4152-130/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-5/par-1 The provisions of Article 61, paragraph (2), items (ii) and (iii) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc.) of the New Order apply to a company split by split-off listed in Article 25, paragraph (1), item (ii) (Amounts Deemed to Constitute Dividends) of the New Act, or a distribution of residual assets upon a reduction of capital or contribution or upon dissolution listed in item (iii) of that paragraph, that a corporation carries out on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern a company split by split-off listed in Article 25, paragraph (1), item (ii) (Amounts Deemed to Constitute Dividends) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act"), or a distribution of residual assets upon a reduction of capital or contribution or upon dissolution listed in item (iii) of that paragraph, that a corporation carried out before the Effective Date. machine translation, not official ### 第六条（特定退職金共済団体の要件に関する経過措置） — Transitional Measures Concerning the Requirements for Specified Retirement Allowance Mutual Aid Organizations caption: machine translation, not official suppl-4152-130/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-6 **第一項** 新令第七十三条第一項第七号ロ（特定退職金共済団体の要件）の規定は、施行日以後に同項の承認又は新令第七十四条第五項（特定退職金共済団体の承認）の変更の承認を受ける場合について適用する。 suppl-4152-130/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-6/par-1 The provisions of Article 73, paragraph (1), item (vii), (b) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the New Order apply to cases where, on or after the Effective Date, the approval referred to in that paragraph or the approval of a change under Article 74, paragraph (5) (Approval of a Specified Retirement Allowance Mutual Aid Organization) of the New Order is received. machine translation, not official **第二項** 新令第六十四条、第六十五条、第七十二条、第七十六条及び第八十二条の二（退職金共済制度に基づく掛金等に係る所得税の取扱い）の規定中新令第七十三条第一項に規定する特定退職金共済団体が行う退職金共済に関する制度に基づいて支出する掛金及び当該団体が行う給付に係る部分は、施行日以後に支出すべき当該掛金及び施行日以後に支払うべき当該給付（当該給付に対応する施行日前に支出されるべき掛金のうちに旧令第七十六条第一項第二号ニ（退職金共済制度等に基づく一時金で退職手当等とみなさないもの）に掲げる掛金が含まれているものを除く。）について適用し、施行日前に支出すべき掛金及び施行日前に支払うべき当該給付（施行日以後に支払うべき当該給付で、これに対応する施行日前に支出されるべき掛金のうち同号ニに掲げる掛金が含まれているものを含む。）については、なお従前の例による。 suppl-4152-130/art-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-6/par-2 Among the provisions of Articles 64, 65, 72, 76 and 82-2 (Treatment of Income Tax on Premiums, etc. Under a Retirement Allowance Mutual Aid System) of the New Order, the portions pertaining to the premiums paid under a system relating to retirement allowance mutual aid operated by a specified retirement allowance mutual aid organization prescribed in Article 73, paragraph (1) of the New Order and to the benefits provided by that organization apply to those premiums to be paid on or after the Effective Date and those benefits to be paid on or after the Effective Date (excluding benefits for which the premiums to be paid before the Effective Date that correspond to those benefits include premiums listed in Article 76, paragraph (1), item (ii), (d) (Lump-Sum Payments Under Retirement Allowance Mutual Aid Systems, etc. Not Deemed Severance Pay and Other Such Compensation) of the Former Order), and the provisions then in force continue to govern premiums to be paid before the Effective Date and those benefits to be paid before the Effective Date (including benefits to be paid on or after the Effective Date for which the premiums to be paid before the Effective Date that correspond to those benefits include premiums listed in Article 76, paragraph (1), item (ii), (d) of the Former Order). machine translation, not official ### 第七条（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-4152-130/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-7 **第一項** 新令第八十九条第一号、第二号及び第四号から第七号まで（国庫補助金等の範囲）の規定は、個人が平成十五年十月一日以後に交付を受ける同条第一号、第二号及び第四号から第七号までに掲げる助成金、給付金又は補助金について適用し、個人が同日前に交付を受けた旧令第八十九条第一号、第二号及び第四号から第七号まで（国庫補助金等の範囲）に掲げる助成金、給付金又は補助金については、なお従前の例による。 suppl-4152-130/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-7/par-1 The provisions of Article 89, items (i), (ii), and (iv) through (vii) (Scope of Government Subsidy or Its Equivalent) of the New Order apply to grants, benefits, or subsidies listed in items (i), (ii), and (iv) through (vii) of that Article that an individual receives on or after October 1, 2003, and the provisions then in force continue to govern grants, benefits, or subsidies listed in Article 89, items (i), (ii), and (iv) through (vii) (Scope of Government Subsidy or Its Equivalent) of the Former Order that an individual received before that date. machine translation, not official **第二項** 新令第八十九条第三号の規定は、個人が平成十六年三月一日以後に交付を受ける同号に掲げる助成金について適用し、個人が同日前に交付を受けた旧令第八十九条第三号に掲げる助成金については、なお従前の例による。 suppl-4152-130/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-7/par-2 The provisions of Article 89, item (iii) of the New Order apply to grants listed in that item that an individual receives on or after March 1, 2004, and the provisions then in force continue to govern grants listed in Article 89, item (iii) of the Former Order that an individual received before that date. machine translation, not official ### 第八条（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-4152-130/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-8 **第一項** 改正法附則第七十二条第十三項、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「）又は所得税法等の一部を改正する法律（平成十五年法律第八号）附則第七十二条第十三項、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十二条の規定による改正前の租税特別措置法第十三条の三（第一項第一号に係る部分に限る。）、第十四条（第二項に係る部分に限る。）若しくは第十四条の二（農業経営改善計画等を実施する個人の機械等の割増償却等）の規定」とする。 suppl-4152-130/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-8/par-1 In applying the provisions 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 72, paragraph (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 13-3 (limited to the portion pertaining to paragraph (1), item (i)), Article 14 (limited to the portion pertaining to paragraph (2)) or Article 14-2 (Special Depreciation, etc. of Machinery, etc. of Individuals Implementing a Farm Management Improvement Plan, etc.) of the Act on Special Measures Concerning Taxation as it remains in force pursuant to the provisions of Article 72, paragraph (13), (15) or (17) (Transitional Measures Concerning Depreciation of Individuals) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2003), prior to amendment by the provisions of Article 12 of that Act". machine translation, not official ### 第九条（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-4152-130/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-9 **第一項** 新令第二百十七条第一項第一号の二並びに第三号コ、エ及びア（公益の増進に著しく寄与する法人の範囲）の規定は、個人が平成十五年十月一日以後に支出する寄付金について適用し、個人が同日前に支出した寄付金については、なお従前の例による。 suppl-4152-130/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-9/par-1 The provisions of Article 217, paragraph (1), item (i)-2 and item (iii), (gg), (hh) and (jj) (Scope of Corporations That Contribute Significantly to the Promotion of the Public Interest) of the New Order apply to donations that an individual makes on or after October 1, 2003, and the provisions then in force continue to govern donations that an individual made before that date. machine translation, not official **第二項** 新令第二百十七条第一項第三号サ及び第四号の規定は、個人が施行日以後に支出する寄付金について適用し、個人が施行日前に支出した寄付金については、なお従前の例による。 suppl-4152-130/art-9/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-9/par-2 The provisions of Article 217, paragraph (1), item (iii), (kk) and item (iv) of the New Order apply to donations that an individual makes on or after the Effective Date, and the provisions then in force continue to govern donations that an individual made before the Effective Date. machine translation, not official ### 第十条（株式等の譲渡の対価の受領者の告知に関する経過措置） — Transitional Measures Concerning Notice by Persons Receiving Consideration for Transferring Shares or Similar Interests caption: machine translation, not official suppl-4152-130/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-10 **第一項** 株式等（旧法第二百二十四条の三第二項（株式等の譲渡の対価の受領者の告知）に規定する株式等をいう。以下この条において同じ。）を平成十五年四月一日前から新令第三百四十二条第二項第二号（株式等の譲渡の対価の受領者の告知）に規定する証券会社等の営業所において保管の委託をしている者が、同日以後最初に当該保管の委託をしている株式等の譲渡の対価の支払を受ける日までに同号の告知に相当する告知をした場合には、当該告知は、同号の告知とみなして同条の規定を適用する。 suppl-4152-130/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-10/par-1 In the case where a person who has had shares, etc. (meaning shares or similar interests prescribed in Article 224-3, paragraph (2) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Former Act; the same applies hereinafter in this Article) held in custody continuously since before April 1, 2003 at the business office of a securities company, etc. prescribed in Article 342, paragraph (2), item (ii) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the New Order has given, by the day on which the person first receives, on or after that date, payment of the consideration for the transfer of the shares, etc. held in custody, a notice corresponding to the notice referred to in that item, that notice is deemed to be the notice referred to in that item, and that Article applies. machine translation, not official **第二項** 公募証券投資信託（公社債投資信託以外の証券投資信託でその設定に係る受益証券の募集が新法第二条第一項第十五号の三（定義）に規定する公募により行われたもの（新令第三百三十六条第二項第五号（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する特定株式投資信託を除く。）をいう。以下この項において同じ。）の受益証券を平成十六年一月一日前から新令第三百四十二条第二項第二号に規定する証券会社等の営業所において保管の委託をしている者が、同日以後最初に当該保管の委託をしている公募証券投資信託の受益証券の譲渡の対価の支払を受ける日までに同号の告知に相当する告知をした場合には、当該告知は、同号の告知とみなして同条の規定を適用する。 suppl-4152-130/art-10/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-10/par-2 In the case where a person who has had beneficiary certificates of a publicly offered Securities Investment Trust (meaning a Securities Investment Trust other than a Bond Investment Trust for which the solicitation of the beneficiary certificates pertaining to its establishment was carried out by a public offering prescribed in Article 2, paragraph (1), item (xv)-3 (Definitions) of the New Act (excluding a specified stock Investment Trust prescribed in Article 336, paragraph (2), item (v) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order); the same applies hereinafter in this paragraph) held in custody continuously since before January 1, 2004 at the business office of a securities company, etc. prescribed in Article 342, paragraph (2), item (ii) of the New Order has given, by the day on which the person first receives, on or after that date, payment of the consideration for the transfer of the beneficiary certificates of the publicly offered Securities Investment Trust held in custody, a notice corresponding to the notice referred to in that item, that notice is deemed to be the notice referred to in that item, and that Article applies. machine translation, not official --- ## Cites - suppl-4152-130/art-1/par-1/item-1: 附則第七条第一項 → 所得税法施行令 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4152-130/art-7/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-7/par-1 - suppl-4152-130/art-1/par-1/item-1: 第九条第一項 → 所得税法施行令 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4152-130/art-9/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-9/par-1 - suppl-4152-130/art-1/par-1/item-2: 附則第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4152-130/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-3 - suppl-4152-130/art-1/par-1/item-2: 第十条第二項 → 所得税法施行令 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4152-130/art-10/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-10/par-2 - suppl-4152-130/art-1/par-1/item-3: 附則第七条第二項 → 所得税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4152-130/art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-7/par-2 - suppl-4152-130/art-4/par-1: 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-4152-130/art-4/par-2: 新令第五十一条の二 → 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-4152-130/art-4/par-2: 同条第一項第一号 → 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-4152-130/art-4/par-2: この項 → 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-4152-130/art-4/par-2: 同項第二号 → 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-4152-130/art-4/par-2: 同項第三号 → 所得税法施行令 第五十一条の二第一項第三号 (Article 51-2, paragraph (1), item (iii)), art-51-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-51-2/par-1/item-3 - suppl-4152-130/art-5/par-1: 新令第六十一条第二項第二号 → 所得税法施行令 第六十一条第二項第二号 (Article 61, paragraph (2), item (ii)), art-61/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-2/item-2 - suppl-4152-130/art-5/par-1: 第三号 → 所得税法施行令 第六十一条第二項第四号 (Article 61, paragraph (2), item (iv)), art-61/par-2/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-2/item-4 - suppl-4152-130/art-5/par-1: 新法第二十五条第一項第二号 → 所得税法 第二十五条第一項第二号 (Article 25, paragraph (1), item (ii)), art-25/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-25/par-1/item-2 (e-Gov law ID 340AC0000000033) - suppl-4152-130/art-6/par-1: 新令第七十三条第一項第七号 → 所得税法施行令 第七十三条第一項第七号 (Article 73, paragraph (1), item (vii)), art-73/par-1/item-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-73/par-1/item-7 - suppl-4152-130/art-6/par-1: 同項 → 所得税法施行令 第七十三条第一項 (Article 73, paragraph (1)), art-73/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-73/par-1 - suppl-4152-130/art-6/par-1: 新令第七十四条第五項 → 所得税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-74/par-5 - suppl-4152-130/art-6/par-2: 新令第六十四条 → 所得税法施行令 第六十四条 (Article 64), art-64 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-64 - suppl-4152-130/art-6/par-2: 第六十五条 → 所得税法施行令 第六十五条 (Article 65), art-65 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-65 - suppl-4152-130/art-6/par-2: 第七十二条 → 所得税法施行令 第七十二条 (Article 72), art-72 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72 - suppl-4152-130/art-6/par-2: 第七十六条 → 所得税法施行令 第七十六条 (Article 76), art-76 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-76 - suppl-4152-130/art-6/par-2: 第八十二条の二 → 所得税法施行令 第八十二条の二 (Article 82-2), art-82-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82-2 - suppl-4152-130/art-7/par-1: 新令第八十九条第一号 → 所得税法施行令 第八十九条第一項第一号 (Article 89, paragraph (1), item (i)), art-89/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-1 - suppl-4152-130/art-7/par-1: 第二号 → 所得税法施行令 第八十九条第一項第二号 (Article 89, paragraph (1), item (ii)), art-89/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-2 - suppl-4152-130/art-7/par-1: 第四号から第七号まで → 所得税法施行令 第八十九条第一項第六号 (Article 89, paragraph (1), item (vi)), art-89/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-6 - suppl-4152-130/art-7/par-1: 第四号から第七号まで → 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-4152-130/art-7/par-2: 新令第八十九条第三号 → 所得税法施行令 第八十九条第一項第三号 (Article 89, paragraph (1), item (iii)), art-89/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-89/par-1/item-3 - suppl-4152-130/art-9/par-1: 新令第二百十七条第一項第一号の二 → 所得税法施行令 第二百十七条第一項第一号の二 (Article 217, paragraph (1), item (i-2)), art-217/par-1/item-1-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-217/par-1/item-1-2 - suppl-4152-130/art-9/par-1: 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-4152-130/art-9/par-2: 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-4152-130/art-9/par-2: 第四号 → 所得税法施行令 第二百十七条第一項第四号 (Article 217, paragraph (1), item (iv)), art-217/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-217/par-1/item-4 - suppl-4152-130/art-10/par-1: この条 → 所得税法施行令 附則第十条 (Supplementary Provisions, Article 10), suppl-4152-130/art-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-10 - suppl-4152-130/art-10/par-1: 新令第三百四十二条第二項第二号 → 所得税法施行令 第三百四十二条第二項第二号 (Article 342, paragraph (2), item (ii)), art-342/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342/par-2/item-2 - suppl-4152-130/art-10/par-1: 同条 → 所得税法施行令 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342 - suppl-4152-130/art-10/par-2: 新法第二条第一項第十五号の三 → 所得税法 第二条第一項第十五号の三 (Article 2, paragraph (1), item (xv-3)), art-2/par-1/item-15-3 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-15-3 (e-Gov law ID 340AC0000000033) - suppl-4152-130/art-10/par-2: 新令第三百三十六条第二項第五号 → 所得税法施行令 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-2/item-5 - suppl-4152-130/art-10/par-2: この項 → 所得税法施行令 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4152-130/art-10/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-10/par-2 - suppl-4152-130/art-10/par-2: 新令第三百四十二条第二項第二号 → 所得税法施行令 第三百四十二条第二項第二号 (Article 342, paragraph (2), item (ii)), art-342/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342/par-2/item-2 - suppl-4152-130/art-10/par-2: 同条 → 所得税法施行令 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-1/par-1/item-1 - 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-1/par-1/item-2 - 所得税法施行令 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-1/par-1/item-3 - 所得税法施行令 附則第十条第一項（株式等の譲渡の対価の受領者の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-10/par-1 - 所得税法施行令 附則第十条第二項（株式等の譲渡の対価の受領者の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4152-130/art-10/par-2 --- ## 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-20261106T173921-100, 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-20261106T173921-117, 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-20261106T173921-117, 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