# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（リース取引に係る各種所得の金額の計算に関する経過措置） — address `suppl-4192-82/art-14` - 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-4192-82/art-14 - 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. --- ### 第十四条（リース取引に係る各種所得の金額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of Income in Each Class Relating to Lease Transactions caption: machine translation, not official suppl-4192-82/art-14 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-14 **第一項** 平成二十年四月一日前に締結された契約に係る旧令第百八十四条の二第三項（リース取引に係る各種所得の金額の計算）に規定するリース取引については、なお従前の例による。 suppl-4192-82/art-14/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-14/par-1 The provisions then in force continue to govern a lease transaction prescribed in Article 184-2, paragraph (3) (Calculation of Income in Each Class Pertaining to Lease Transactions) of the Former Order that pertains to a contract entered into before April 1, 2008. machine translation, not official ## 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四号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-4 --- ## 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-20261106T173921-113, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-122, 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