# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4162-100/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（公的年金等の受給者の扶養親族等申告書の提出ができない公的年金等に関する経過措置） — address `suppl-4162-100/art-6` - 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-4162-100/art-6 - 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. --- ### 第六条（公的年金等の受給者の扶養親族等申告書の提出ができない公的年金等に関する経過措置） — Transitional Measures Concerning Public Pensions or Retirement Packages for Which a Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package Cannot Be Submitted caption: machine translation, not official suppl-4162-100/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4162-100/art-6 **第一項** 新令第三百十九条の七（公的年金等の受給者の扶養親族等申告書の提出ができない公的年金等）の規定は、平成十七年一月一日以後に支払を受けるべき新法第二百三条の五第一項（公的年金等の受給者の扶養親族等申告書）に規定する公的年金等について適用し、同日前に支払を受けるべき旧法第二百三条の五第一項（公的年金等の受給者の扶養親族等申告書）に規定する公的年金等については、なお従前の例による。 suppl-4162-100/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4162-100/art-6/par-1 The provisions of Article 319-7 (Public Pensions or Retirement Packages for Which a Return for Dependents, etc. by a Recipient of a Public Pension or Retirement Package Cannot Be Submitted) of the New Order apply to a public pension or retirement package prescribed in Article 203-5, paragraph (1) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the New Act that is to be paid on or after January 1, 2005, and the provisions then in force continue to govern a public pension or retirement package prescribed in Article 203-5, paragraph (1) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Former Act that was to be paid before that date. machine translation, not official --- ## Cites - suppl-4162-100/art-6/par-1: 新令第三百十九条の七 → 所得税法施行令 第三百十九条の七 (Article 319-7), art-319-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-319-7 ## Cited by 1 provision cites 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-4162-100/art-1/par-1/item-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 - This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06