# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5)
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- 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)（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属等に関する経過措置） — address `suppl-4192-82/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-4192-82/art-5
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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They are never merged and never substituted for one another.
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### 第五条（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属等に関する経過措置） — Transitional Measures for Vesting, etc. of Assets and Liabilities in Trust Property and Profit and Expenses to Be Attributed to Trust Property
caption: machine translation, not official
suppl-4192-82/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-5
**第一項** 新令第五十二条（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）の規定は、附則第一条第五号（施行期日）に定める日（以下「信託法施行日」という。）以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、信託法の施行に伴う関係法律の整備等に関する法律（平成十八年法律第百九号）第三条第一項、第六条第一項、第十一条第二項、第十五条第二項、第二十六条第一項、第三十条第二項又は第五十六条第二項（新法の適用等）の規定により同法第三条第一項に規定する新法信託とされた信託（以下「新法信託」という。）を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。）については、なお従前の例による。
suppl-4192-82/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-5/par-1
Article 52 (Attribution of Assets and Liabilities Belonging to Trust Property and Profit and Expenses Attributed to Trust Property) of the New Order applies to a trust that takes effect on or after the date specified in Article 1, item (v) (Effective Date) of the Supplementary Provisions (hereinafter referred to as the "Effective Date of the Trust Act") (in the case of a trust created by will, limited to one whose will was made on or after the Effective Date of the Trust Act, and including a trust deemed to be a new-law trust prescribed in Article 3, paragraph (1) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Trust Act (Act No. 109 of 2006) pursuant to the provisions of Article 3, paragraph (1), Article 6, paragraph (1), Article 11, paragraph (2), Article 15, paragraph (2), Article 26, paragraph (1), Article 30, paragraph (2) or Article 56, paragraph (2) (Application of the New Act, etc.) of that Act (hereinafter referred to as a "new-law trust")), and for a trust that took effect before the Effective Date of the Trust Act (in the case of a trust created by will, including one whose will was made before the Effective Date of the Trust Act, but excluding a new-law trust), the provisions then in force continue to govern.
machine translation, not official
**第二項** 新令第五十五条第四号から第六号まで（源泉徴収に係る所得税の納税地）の規定は、信託法施行日以後に支払うべきこれらの規定に規定する収益の分配について適用し、信託法施行日前に支払うべき旧令第五十五条第四号（源泉徴収に係る所得税の納税地）に規定する収益の分配については、なお従前の例による。
suppl-4192-82/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-5/par-2
Article 55, items (iv) through (vi) (Place for Tax Payment of Income Tax Subject to Withholding) of the New Order apply to the distributions of proceeds prescribed in those provisions that are payable on or after the Effective Date of the Trust Act, and for the distributions of proceeds prescribed in Article 55, item (iv) (Place for Tax Payment of Income Tax Subject to Withholding) of the Former Order that are payable before the Effective Date of the Trust Act, the provisions then in force continue to govern.
machine translation, not official
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## Cites
- suppl-4192-82/art-5/par-1: 新令第五十二条 → 所得税法施行令 第五十二条 (Article 52), art-52 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-52
- suppl-4192-82/art-5/par-1: 附則第一条第五号 → 所得税法施行令 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4192-82/art-1/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4192-82/art-1/par-1/item-5
## 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
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## 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-20261106T163957-150, 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