# 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-4152-130/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)（株式等の譲渡の対価の受領者の告知に関する経過措置） — address `suppl-4152-130/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-4152-130/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（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-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 3 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-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