# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（利子所得等について非課税とされる預貯金等の範囲等に関する経過措置） — address `suppl-4182-124/art-5` - 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-5 - 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. --- ### 第五条（利子所得等について非課税とされる預貯金等の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Deposits and Similar Savings Treated as Nontaxable for Interest Income, etc. caption: machine translation, not official suppl-4182-124/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-5 **第一項** 新令第三十三条第四項第三号（利子所得等について非課税とされる預貯金等の範囲）及び第三十七条第二項第一号（有価証券の記録等）の規定は、会社法施行日以後に購入をする改正法第一条（所得税法の一部改正）の規定による改正後の所得税法（以下「新法」という。）第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する有価証券について適用し、会社法施行日前に購入をした旧法第十条第一項（障害者等の少額預金の利子所得等の非課税）に規定する有価証券については、なお従前の例による。 suppl-4182-124/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-5/par-1 The provisions of Article 33, paragraph (4), item (iii) (Scope of Deposits and Similar Savings Treated as Nontaxable for Interest Income, etc.) and Article 37, paragraph (2), item (i) (Records of Securities, etc.) of the New Order apply to Securities prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Amending Act (hereinafter referred to as the "New Act") that are purchased on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern Securities prescribed in Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) of the Former Act that were purchased before the Effective Date of the Companies Act. machine translation, not official **第二項** 新令第五十一条の二第一項第三号（公社債等に係る有価証券の記録等）の規定は、会社法施行日以後に新法第十一条第四項（公共法人等及び公益信託等に係る非課税）に規定する方法により管理される同項に規定する公社債等について適用し、会社法施行日前に旧法第十一条第四項（公共法人等及び公益信託等に係る非課税）に規定する方法により管理されている同項に規定する公社債等については、なお従前の例による。 suppl-4182-124/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4182-124/art-5/par-2 The provisions of Article 51-2, paragraph (1), item (iii) (Records, etc. of Securities Relating to Public and Corporate Bonds or Similar Interests) of the New Order apply to public and corporate bonds or similar interests prescribed in Article 11, paragraph (4) (Nontaxability of Public Corporations and Charitable Trusts) of the New Act that are managed on or after the Effective Date of the Companies Act by the method prescribed in that paragraph, and the provisions then in force continue to govern public and corporate bonds or similar interests prescribed in Article 11, paragraph (4) (Nontaxability of Public Corporations and Charitable Trusts) of the Former Act that are being managed before the Effective Date of the Companies Act by the method prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-4182-124/art-5/par-1: 新令第三十三条第四項第三号 → 所得税法施行令 第三十三条第四項第三号 (Article 33, paragraph (4), item (iii)), art-33/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-33/par-4/item-3 - suppl-4182-124/art-5/par-1: 第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033) - suppl-4182-124/art-5/par-2: 新令第五十一条の二第一項第三号 → 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-4182-124/art-5/par-2: 新法第十一条第四項 → 所得税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/income-tax-act/art-11/par-4 (e-Gov law ID 340AC0000000033) ## 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-20261106T173921-119, 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