# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十七条 (Supplementary Provisions, Article 17) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-17. 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: 第十七条 (Supplementary Provisions, Article 17)（国内にある資産の譲渡による所得に関する経過措置） — address `suppl-4182-124/art-17` - 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-17 - 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. --- ### 第十七条（国内にある資産の譲渡による所得に関する経過措置） — Transitional Measures Concerning Income from Transfer of Assets in Japan caption: machine translation, not official suppl-4182-124/art-17 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-17 **第一項** 新令第二百八十条第二項（国内にある資産の譲渡による所得）の規定は、個人が会社法施行日以後に行う同項第二号に掲げる資産の譲渡により生ずる所得について適用し、個人が会社法施行日前に行った旧令第二百八十条第二項第二号（国内にある資産の譲渡による所得）に掲げる資産の譲渡により生ずる所得については、なお従前の例による。 suppl-4182-124/art-17/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-17/par-1 The provisions of Article 280, paragraph (2) (Income from Transfer of Assets in Japan) of the New Order apply to income arising from the transfer of assets listed in item (ii) of that paragraph that an individual makes on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern income arising from the transfer of assets listed in Article 280, paragraph (2), item (ii) (Income from Transfer of Assets in Japan) of the Former Order that an individual made before the Effective Date of the Companies Act. machine translation, not official **第二項** 会社法の施行に伴う関係法律の整備等に関する法律第八十六条第一項（端株に関する経過措置）の規定によりなお従前の例によることとされる端株の譲渡は、新令第二百八十条第二項第二号に掲げる資産の譲渡とみなす。 suppl-4182-124/art-17/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-17/par-2 A transfer of fractional shares in respect of which, pursuant to the provisions of Article 86, paragraph (1) (Transitional Measures Concerning Fractional Shares) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act, the provisions then in force continue to govern is deemed to be a transfer of assets listed in Article 280, paragraph (2), item (ii) of the New Order. machine translation, not official --- ## Cites - suppl-4182-124/art-17/par-1: 新令第二百八十条第二項 → 所得税法施行令 第二百八十条第二項 (Article 280, paragraph (2)), art-280/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-280/par-2 - suppl-4182-124/art-17/par-1: 同項第二号 → 所得税法施行令 第二百八十条第二項第二号 (Article 280, paragraph (2), item (ii)), art-280/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-280/par-2/item-2 - suppl-4182-124/art-17/par-2: 会社法の施行に伴う関係法律の整備等に関する法律第八十六条第一項 → e-Gov law 417AC0000000087, 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — not held in this collection - suppl-4182-124/art-17/par-2: 新令第二百八十条第二項第二号 → 所得税法施行令 第二百八十条第二項第二号 (Article 280, paragraph (2), item (ii)), art-280/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-280/par-2/item-2 ## 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三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-1/par-1/item-3 --- ## 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-20261106T173921-107, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-121, 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-20261106T173921-121, 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