# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（個別評価貸金等に係る貸倒引当金勘定への繰入限度額に関する経過措置） — address `suppl-4182-124/art-11` - 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-4182-124/art-11 - 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. --- ### 第十一条（個別評価貸金等に係る貸倒引当金勘定への繰入限度額に関する経過措置） — Transitional Measures Concerning Transfer Limits to Reserve Accounts for Bad Debts for Individually Assessed Loans or Other Claims caption: machine translation, not official suppl-4182-124/art-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-11 **第一項** 新令第百四十四条第一項第一号ハ及び第三号ニ（個別評価貸金等に係る貸倒引当金勘定への繰入限度額）の規定は、会社法施行日以後にされる会社法の規定による特別清算に係る協定の認可の決定又は特別清算開始の申立てについて適用し、会社法施行日前にされた会社法の施行に伴う関係法律の整備等に関する法律第六十四条（商法の一部改正）の規定による改正前の商法（以下この項において「旧商法」という。）の規定による特別清算に係る協定の認可又は特別清算開始の申立て（会社法施行日前に解散した法人に係る旧商法の規定による特別清算に係る協定の認可又は特別清算開始の申立てを含む。）については、なお従前の例による。 suppl-4182-124/art-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-11/par-1 The provisions of Article 144, paragraph (1), item (i), (c) and item (iii), (d) (Transfer Limits to Reserve Accounts for Bad Debts for Individually Assessed Loans or Other Claims) of the New Order apply to a decision approving an agreement in a special liquidation under the provisions of the Companies Act, or a petition for commencement of special liquidation, made on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern an approval of an agreement in a special liquidation, or a petition for commencement of special liquidation, under the provisions of the Commercial Code prior to amendment by the provisions of Article 64 (Partial Amendment of the Commercial Code) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (hereinafter in this paragraph referred to as the "Former Commercial Code") made before the Effective Date of the Companies Act (including an approval of an agreement in a special liquidation, or a petition for commencement of special liquidation, under the provisions of the Former Commercial Code concerning a corporation dissolved before the Effective Date of the Companies Act). machine translation, not official **第二項** 会社法施行日前にされた旧令第百四十四条第一項第三号ニ（個別評価貸金等に係る貸倒引当金勘定への繰入限度額）に規定する整理開始の申立てに係る会社の整理に関する事件については、なお従前の例による。 suppl-4182-124/art-11/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-11/par-2 The provisions then in force continue to govern cases relating to the arrangement of a company pertaining to a petition for commencement of arrangement prescribed in Article 144, paragraph (1), item (iii), (d) (Transfer Limits to Reserve Accounts for Bad Debts for Individually Assessed Loans or Other Claims) of the Former Order that was filed before the Effective Date of the Companies Act. machine translation, not official --- ## Cites - suppl-4182-124/art-11/par-1: 新令第百四十四条第一項第一号 → 所得税法施行令 第百四十四条第一項第一号 (Article 144, paragraph (1), item (i)), art-144/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-1 - suppl-4182-124/art-11/par-1: 第三号 → 所得税法施行令 第百四十四条第一項第三号 (Article 144, paragraph (1), item (iii)), art-144/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-144/par-1/item-3 - suppl-4182-124/art-11/par-1: 会社法の施行に伴う関係法律の整備等に関する法律第六十四条 → e-Gov law 417AC0000000087, 第六十四条 (Article 64), art-64 — not held in this collection - suppl-4182-124/art-11/par-1: この項 → 所得税法施行令 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4182-124/art-11/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-11/par-1 ## Cited by 2 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三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-3 - 所得税法施行令 附則第十一条第一項（個別評価貸金等に係る貸倒引当金勘定への繰入限度額に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-11/par-1 --- ## 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-20261106T173921-119, 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