# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4212-104/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（陳腐化した減価償却資産の償却費の特例に関する経過措置） — address `suppl-4212-104/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-4212-104/art-5 - 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. --- ### 第五条（陳腐化した減価償却資産の償却費の特例に関する経過措置） — Transitional Measures Concerning the Special Provision on Depreciation Allowance of Obsolete Depreciable Assets caption: machine translation, not official suppl-4212-104/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4212-104/art-5 **第一項** 所得税法等の一部を改正する法律（平成二十一年法律第十三号。以下「改正法」という。）附則第二十七条第十項（個人の減価償却に関する経過措置）の規定によりなおその効力を有するものとされる改正法第五条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号）第十四条（第二項に係る部分に限る。）（優良賃貸住宅の割増償却）の規定の適用を受ける個人に係る新令第百三十三条の二第一項（陳腐化した減価償却資産の償却費の特例）の規定の適用については、同項中「）又は」とあるのは「）若しくは」と、「）の規定」とあるのは「）又は所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第二十七条第十項（個人の減価償却に関する経過措置）の規定によりなおその効力を有するものとされる同法第五条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第十四条（第二項に係る部分に限る。）（優良賃貸住宅の割増償却）の規定」とする。 suppl-4212-104/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4212-104/art-5/par-1 With regard to the application of Article 133-2, paragraph (1) (Special Provisions on Depreciation Allowances for Obsolete Depreciable Assets) of the New Order to an individual to whom the provisions of Article 14 (limited to the part pertaining to paragraph (2)) (Additional Depreciation for Superior Rental Housing) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by the provisions of Article 5 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009; hereinafter referred to as the "Amending Act"), which remain in force pursuant to the provisions of Article 27, paragraph (10) (Transitional Measures regarding Depreciation of Individuals) of the Supplementary Provisions of the Amending Act, apply, in Article 133-2, paragraph (1) of the New Order, the word "又は" (or) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase "provisions)" is deemed to be replaced with "provisions) or the provisions of Article 14 (limited to the part pertaining to paragraph (2)) (Additional Depreciation for Superior Rental Housing) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 5 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remain in force pursuant to the provisions of Article 27, paragraph (10) (Transitional Measures regarding Depreciation of Individuals) of the Supplementary Provisions of that Act". machine translation, not official **第二項** 改正法附則第二十七条第十二項の規定によりなおその効力を有するものとされる改正法第五条の規定による改正前の租税特別措置法第十四条の二（第二項第一号に係る部分に限る。）（特定再開発建築物等の割増償却）の規定の適用を受ける個人に係る新令第百三十三条の二第一項の規定の適用については、同項中「）又は」とあるのは「）若しくは」と、「）の規定」とあるのは「）又は所得税法等の一部を改正する法律（平成二十一年法律第十三号）附則第二十七条第十二項（個人の減価償却に関する経過措置）の規定によりなおその効力を有するものとされる同法第五条（租税特別措置法の一部改正）の規定による改正前の租税特別措置法第十四条の二（第二項第一号に係る部分に限る。）（特定再開発建築物等の割増償却）の規定」とする。 suppl-4212-104/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4212-104/art-5/par-2 With regard to the application of Article 133-2, paragraph (1) of the New Order to an individual to whom the provisions of Article 14-2 (limited to the part pertaining to paragraph (2), item (i)) (Additional Depreciation for Specified Redevelopment Buildings, etc.) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 5 of the Amending Act, which remain in force pursuant to the provisions of Article 27, paragraph (12) of the Supplementary Provisions of the Amending Act, apply, in Article 133-2, paragraph (1) of the New Order, the word "又は" (or) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase "provisions)" is deemed to be replaced with "provisions) or the provisions of Article 14-2 (limited to the part pertaining to paragraph (2), item (i)) (Additional Depreciation for Specified Redevelopment Buildings, etc.) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 5 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009), which remain in force pursuant to the provisions of Article 27, paragraph (12) (Transitional Measures regarding Depreciation of Individuals) of the Supplementary Provisions of that Act". 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三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4212-104/art-1/par-1/item-3 --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-145, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-125, 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