# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（信託の設定についての所得の計算に関する経過措置） — address `suppl-4192-82/art-15` - 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-15 - 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. --- ### 第十五条（信託の設定についての所得の計算に関する経過措置） — Transitional Measures regarding Calculation of Income from the Establishment of Trusts caption: machine translation, not official suppl-4192-82/art-15 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-15 **第一項** 個人が信託法施行日前に効力が生じた信託（新法信託を除く。）の信託契約に基づき行う旧令第百八十五条第一項（信託の設定についての所得の計算）に規定する資産及び同条第二項に規定する株式の移転については、なお従前の例による。 suppl-4192-82/art-15/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-15/par-1 The provisions then in force continue to govern the transfer of the assets prescribed in Article 185, paragraph (1) (Calculation of Income from the Establishment of Trusts) of the Former Order and the shares prescribed in paragraph (2) of that Article that an individual makes under the trust contract of a trust that took effect before the Effective Date of the Trust Act (excluding new-law trusts). 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五号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-5 --- ## 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-20261106T173921-122, 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