# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4212-104/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（株式等証券投資信託等の償還金等の受領者の告知等に関する経過措置） — address `suppl-4212-104/art-10` - 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-4212-104/art-10 - 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. --- ### 第十条（株式等証券投資信託等の償還金等の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice, etc. by Persons Receiving Redemption Money or a Similar Asset of Stock-Type Securities Investment Trusts, etc. caption: machine translation, not official suppl-4212-104/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4212-104/art-10 **第一項** 施行日から平成二十一年十二月三十一日までの間における新令第三百四十六条（株式等証券投資信託等の償還金等の受領者の告知等）の規定の適用については、同条第一項中「、同号に規定する非公社債等投資信託又は特定受益証券発行信託」とあるのは「でその設定に係る受益権の募集が公募（法第二条第一項第十五号の三（定義）に規定する公募をいう。）により行われたもの」と、「株式等証券投資信託等」とあるのは「公募株式等証券投資信託」と、同条第四項中「株式等証券投資信託等」とあるのは「公募株式等証券投資信託」とする。 suppl-4212-104/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4212-104/art-10/par-1 With regard to the application of Article 346 (Notice, etc. by Persons Receiving Redemption Money or a Similar Asset of Stock-Type Securities Investment Trusts, etc.) of the New Order during the period from the Effective Date to December 31, 2009, in paragraph (1) of that Article, the phrase ", the Investment Trust other than a public and corporate bond, etc. Investment Trust prescribed in that item or a Specified Trust That Issues Beneficiary Certificates" is deemed to be replaced with "for which the solicitation of beneficial interests pertaining to its establishment was made by public offering (meaning the public offering prescribed in Article 2, paragraph (1), item (xv)-3 (Definitions) of the Act)", and the phrase "stock-type Securities Investment Trust, etc." is deemed to be replaced with "publicly offered stock-type Securities Investment Trust", and in paragraph (4) of that Article, the phrase "stock-type Securities Investment Trust, etc." is deemed to be replaced with "publicly offered stock-type Securities Investment Trust". machine translation, not official --- ## Cites - suppl-4212-104/art-10/par-1: 新令第三百四十六条 → 所得税法施行令 第三百四十六条 (Article 346), art-346 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346 - suppl-4212-104/art-10/par-1: 同条第一項 → 所得税法施行令 第三百四十六条第一項 (Article 346, paragraph (1)), art-346/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-1 - suppl-4212-104/art-10/par-1: 法第二条第一項第十五号の三 → 所得税法 第二条第一項第十五号の三 (Article 2, paragraph (1), item (xv-3)), art-2/par-1/item-15-3 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-15-3 (e-Gov law ID 340AC0000000033) - suppl-4212-104/art-10/par-1: 同条第四項 → 所得税法施行令 第三百四十六条第四項 (Article 346, paragraph (4)), art-346/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-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-20261106T163957-155, 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