# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等に関する経過措置） — address `suppl-4202-155/art-6` - 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-4202-155/art-6 - 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. --- ### 第六条（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等に関する経過措置） — Transitional Measures Concerning the Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc. caption: machine translation, not official suppl-4202-155/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-6 **第一項** 新令第六十一条第一項第十号（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等）の規定は、この政令の施行の日（以下「施行日」という。）以後に生ずる同号に掲げる事由による取得について適用する。 suppl-4202-155/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4202-155/art-6/par-1 The provisions of Article 61, paragraph (1), item (x) (Method of Calculating the Amount of Stated Capital, etc. or Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held) of the New Order apply to acquisition due to an event listed in that item that arises on or after the day on which this Cabinet Order comes into effect (hereinafter referred to as the "Effective Date"). machine translation, not official --- ## Cites - suppl-4202-155/art-6/par-1: 新令第六十一条第一項第十号 → 所得税法施行令 第六十一条第一項第十一号 (Article 61, paragraph (1), item (xi)), art-61/par-1/item-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-1/item-11 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-123, 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