# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附 則 (Supplementary Provisions)
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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: 附 則 (Supplementary Provisions) — address `suppl-4232-195`
- 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-4232-195
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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- 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.
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## 附 則 平成二三年六月三〇日政令第一九五号
suppl-4232-195 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195
### 第一条（施行期日） — Effective Date
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suppl-4232-195/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-1
**第一項** この政令は、公布の日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4232-195/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-1/par-1
This Cabinet Order comes into effect on the date of promulgation; provided, however, that the provisions listed in the following items come into effect on the date specified in each of those items:
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**一** 第一条中所得税法施行令第二十条の二の改正規定、同令第五十五条の改正規定、同令第百三十条の改正規定、同令第百三十三条の二を削る改正規定、同令第百三十四条の改正規定、同令第二百六十九条の改正規定、同令第二百七十条の改正規定、同令第二百七十七条（見出しを含む。）の改正規定、同令第二百七十八条（見出しを含む。）の改正規定、同令第三百五十条の三第二項第六号の改正規定、同令第三百五十条の五の次に五条を加える改正規定及び同令第三百五十五条第一項の改正規定並びに附則第三条及び第四条の規定並びに附則第九条中租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律施行令（昭和六十二年政令第三百三十五号）第二条の二第二項の表並びに第二条の三第一項の表、同条第四項の表、同条第七項の表、同条第十項の表及び同条第十四項の表の改正規定（「第百五十五条」の下に「、第百五十九条第四項第二号ロ、第百六十条第四項第二号イ（２）」を加える部分に限る。） 平成二十四年一月一日
suppl-4232-195/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-1/par-1/item-1
the provision in Article 1 amending Article 20-2 of the Order for Enforcement of the Income Tax Act, the provision amending Article 55 of that Order, the provision amending Article 130 of that Order, the provision deleting Article 133-2 of that Order, the provision amending Article 134 of that Order, the provision amending Article 269 of that Order, the provision amending Article 270 of that Order, the provision amending Article 277 (including the heading) of that Order, the provision amending Article 278 (including the heading) of that Order, the provision amending Article 350-3, paragraph (2), item (vi) of that Order, the provision adding five Articles after Article 350-5 of that Order, and the provision amending Article 355, paragraph (1) of that Order, as well as the provisions of Articles 3 and 4 of the Supplementary Provisions and, in the provision of Article 9 of the Supplementary Provisions, the provision amending the table of Article 2-2, paragraph (2) and the tables of Article 2-3, paragraph (1), paragraph (4), paragraph (7), paragraph (10) and paragraph (14) of the Order for Enforcement of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Cabinet Order No. 335 of 1987) (limited to the portion adding ", Article 159, paragraph (4), item (ii), (b), Article 160, paragraph (4), item (ii), (a)(2)" after "Article 155"): January 1, 2012;
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**二** 第一条中所得税法施行令第三百十九条の六第三号の改正規定及び同令第三百二十六条の改正規定（同条第三項に係る部分を除く。） 平成二十五年一月一日
suppl-4232-195/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-1/par-1/item-2
the provision in Article 1 amending Article 319-6, item (iii) of the Order for Enforcement of the Income Tax Act and the provision amending Article 326 of that Order (excluding the portion pertaining to paragraph (3) of that Article): January 1, 2013;
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**三** 第一条中所得税法施行令第三百五十一条第一項第九号の改正規定 特定多国籍企業による研究開発事業等の促進に関する特別措置法（平成二十四年法律第五十五号）の施行の日（平成二十四年十一月一日）
suppl-4232-195/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-1/par-1/item-3
the provision in Article 1 amending Article 351, paragraph (1), item (ix) of the Order for Enforcement of the Income Tax Act: the date of enforcement of the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises (Act No. 55 of 2012) (November 1, 2012).
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### 第二条（経過措置の原則） — Principles of Transitional Measures
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suppl-4232-195/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-2
**第一項** 別段の定めがあるものを除き、第一条の規定による改正後の所得税法施行令（以下「新令」という。）の規定は、平成二十三年分以後の所得税について適用し、平成二十二年分以前の所得税については、なお従前の例による。
suppl-4232-195/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-2/par-1
Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after amendment by Article 1 (hereinafter referred to as the "New Order") apply to income tax for 2011 and subsequent years, and the provisions then in force continue to govern income tax for 2010 and earlier years.
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### 第三条（非課税とされる通勤手当に関する経過措置） — Transitional Measures Concerning Commutation Allowances Treated as Nontaxable
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suppl-4232-195/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-3
**第一項** 新令第二十条の二（非課税とされる通勤手当）の規定は、平成二十四年一月一日以後に受けるべき同条に規定する通勤手当（同日前に受けるべき当該通勤手当の差額として追給されるものを除く。）について適用し、同日前に受けるべき第一条の規定による改正前の所得税法施行令（以下「旧令」という。）第二十条の二（非課税とされる通勤手当）に規定する通勤手当（同日以後に受けるべき当該通勤手当で同日前に受けるべきものの差額として追給されるものを含む。）については、なお従前の例による。
suppl-4232-195/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-3/par-1
The provisions of Article 20-2 (Commutation Allowances Treated as Nontaxable) of the New Order apply to commutation allowances prescribed in that Article that are to be received on or after January 1, 2012 (excluding those paid additionally as the difference of those commutation allowances to be received before that date), and the provisions then in force continue to govern commutation allowances prescribed in Article 20-2 (Commutation Allowances Treated as Nontaxable) of the Order for Enforcement of the Income Tax Act prior to amendment by Article 1 (hereinafter referred to as the "Former Order") that are to be received before that date (including those commutation allowances to be received on or after that date that are paid additionally as the difference of those to be received before that date).
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### 第四条（耐用年数の短縮等に関する経過措置） — Transitional Measures regarding Shortening of Useful Life, etc.
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suppl-4232-195/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-4
**第一項** 新令第百三十条（耐用年数の短縮）の規定は、個人が平成二十四年以後の各年分において同条第一項の承認を受ける場合のその承認に係る減価償却資産の同項に規定する償却費の計算について適用し、個人が平成二十三年以前の各年分において旧令第百三十条第一項（耐用年数の短縮）の承認を受けた場合のその承認に係る減価償却資産の同項に規定する償却費の計算については、なお従前の例による。
suppl-4232-195/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-4/par-1
The provisions of Article 130 (Shortening of Useful Life) of the New Order apply to the calculation of depreciation allowances prescribed in paragraph (1) of that Article for Depreciable Assets pertaining to the approval where an individual receives the approval under that paragraph for any year on or after 2012, and the provisions then in force continue to govern the calculation, where an individual received the approval under Article 130, paragraph (1) (Shortening of Useful Life) of the Former Order for any year on or before 2011, of depreciation allowances prescribed in that paragraph for Depreciable Assets pertaining to that approval.
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**第二項** 個人が平成二十三年以前の各年分において旧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）の承認を受けた場合のその承認に係る減価償却資産の同項に規定する償却費の計算については、なお従前の例による。
suppl-4232-195/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-4/par-2
The provisions then in force continue to govern the calculation, where an individual received the approval under Article 133-2, paragraph (1) (Special Provisions on Depreciation Allowances for Obsolete Depreciable Assets) of the Former Order for any year on or before 2011, of depreciation allowances prescribed in that paragraph for Depreciable Assets pertaining to that approval.
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### 第五条（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等に関する経過措置） — Transitional Measures regarding Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Life Insurance Contracts, etc.
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suppl-4232-195/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-5
**第一項** 新令第百八十三条第四項（第三号に係る部分に限る。）（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）（新令第百八十五条第四項（相続等に係る生命保険契約等に基づく年金に係る雑所得の金額の計算）において準用する場合を含む。）の規定は、個人がこの政令の施行の日（以下「施行日」という。）以後に支払を受けるべき新令第百八十三条第三項に規定する生命保険契約等に基づく同条第一項に規定する年金又は同条第二項に規定する一時金に係る保険料又は掛金について適用する。
suppl-4232-195/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-5/par-1
The provisions of Article 183, paragraph (4) (limited to the part pertaining to item (iii)) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Life Insurance Contracts, etc.) of the New Order (including the case where they apply mutatis mutandis under Article 185, paragraph (4) (Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Life Insurance Contracts, etc. Pertaining to Inheritance, etc.) of the New Order) apply to insurance premiums or installments pertaining to an annuity prescribed in Article 183, paragraph (1) of the New Order or a lump sum payment prescribed in paragraph (2) of that Article, based on a life insurance contract, etc. prescribed in paragraph (3) of that Article, that an individual is to receive payment of on or after the day on which this Cabinet Order comes into effect (hereinafter referred to as the "Effective Date").
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### 第六条（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等に関する経過措置） — Transitional Measures Concerning Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Under Casualty Insurance Policies or Similar Contracts
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suppl-4232-195/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-6
**第一項** 新令第百八十四条第三項（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）（新令第百八十六条第三項（相続等に係る損害保険契約等に基づく年金に係る雑所得の金額の計算）において準用する場合を含む。）の規定は、個人が施行日以後に支払を受けるべき新令第百八十四条第一項に規定する損害保険契約等に基づく年金又は同条第二項に規定する損害保険契約等に基づく同条第四項に規定する満期返戻金等に係る保険料又は掛金について適用し、個人が施行日前に支払を受けるべき旧令第百八十四条第一項（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）に規定する損害保険契約等に基づく年金又は同条第二項に規定する損害保険契約等に基づく同条第四項に規定する満期返戻金等に係る保険料又は掛金については、なお従前の例による。
suppl-4232-195/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-6/par-1
The provisions of Article 184, paragraph (3) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Casualty Insurance Policies or Similar Contracts) of the New Order (including the case where they apply mutatis mutandis under Article 186, paragraph (3) (Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Casualty Insurance Policies or Similar Contracts Pertaining to Inheritance, etc.) of the New Order) apply to insurance premiums or installments pertaining to an annuity based on a casualty insurance policy or similar contract prescribed in Article 184, paragraph (1) of the New Order, or a maturity refund, etc. prescribed in paragraph (4) of that Article based on a casualty insurance policy or similar contract prescribed in paragraph (2) of that Article, that an individual is to receive payment of on or after the Effective Date, and the provisions then in force continue to govern insurance premiums or installments pertaining to an annuity based on a casualty insurance policy or similar contract prescribed in Article 184, paragraph (1) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Annuities Based on Casualty Insurance Policies or Similar Contracts) of the Former Order, or a maturity refund, etc. prescribed in paragraph (4) of that Article based on a casualty insurance policy or similar contract prescribed in paragraph (2) of that Article, that an individual is to receive payment of before the Effective Date.
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### 第七条（外国所得税の範囲に関する経過措置） — Transitional Measures regarding Scope of Foreign Income Tax
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suppl-4232-195/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-7
**第一項** 新令第二百二十一条第三項（外国所得税の範囲）の規定は、居住者が施行日以後に納付することとなる同条第一項に規定する外国所得税について適用し、居住者が施行日前に納付することとなった旧令第二百二十一条第一項（外国所得税の範囲）に規定する外国所得税については、なお従前の例による。
suppl-4232-195/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-7/par-1
The provisions of Article 221, paragraph (3) (Scope of Foreign Income Tax) of the New Order apply to foreign income tax prescribed in paragraph (1) of that Article that a Resident is to pay on or after the Effective Date, and the provisions then in force continue to govern foreign income tax prescribed in Article 221, paragraph (1) (Scope of Foreign Income Tax) of the Former Order that a Resident was to pay before the Effective Date.
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### 第八条（生命保険契約等に基づく年金に係る源泉徴収に関する経過措置） — Transitional Measures regarding Withholding on Annuities Based on Life Insurance Contracts, etc.
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suppl-4232-195/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-8
**第一項** 新令第三百二十六条第三項（生命保険契約等に基づく年金に係る源泉徴収）の規定は、施行日以後に支払うべき現下の厳しい経済状況及び雇用情勢に対応して税制の整備を図るための所得税法等の一部を改正する法律（平成二十三年法律第八十二号。以下この条において「改正法」という。）第一条（所得税法の一部改正）の規定による改正後の所得税法第二百七条（源泉徴収義務）に規定する年金について適用し、施行日前に支払うべき改正法第一条の規定による改正前の所得税法第二百七条（源泉徴収義務）に規定する年金については、なお従前の例による。
suppl-4232-195/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-8/par-1
The provisions of Article 326, paragraph (3) (Withholding on Annuities Based on Life Insurance Contracts, etc.) of the New Order apply to annuities prescribed in Article 207 (Obligation to Withhold Taxes) of the Income Tax Act after amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. to Improve the Tax System in Response to the Current Severe Economic Situation and Employment Conditions (Act No. 82 of 2011; hereinafter in this Article referred to as the "Amending Act") that are payable on or after the Effective Date, and the provisions then in force continue to govern annuities prescribed in Article 207 (Obligation to Withhold Taxes) of the Income Tax Act prior to amendment by the provisions of Article 1 of the Amending Act that are payable before the Effective Date.
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## Cites
- suppl-4232-195/art-1/par-1/item-1: 附則第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4232-195/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-3
- suppl-4232-195/art-1/par-1/item-1: 第四条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4232-195/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-4
- suppl-4232-195/art-3/par-1: 新令第二十条の二 → 所得税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-20-2
- suppl-4232-195/art-4/par-1: 新令第百三十条 → 所得税法施行令 第百三十条 (Article 130), art-130 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-130
- suppl-4232-195/art-4/par-1: 同条第一項 → 所得税法施行令 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-130/par-1
- suppl-4232-195/art-5/par-1: 新令第百八十三条第四項 → 所得税法施行令 第百八十三条第四項 (Article 183, paragraph (4)), art-183/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4
- suppl-4232-195/art-5/par-1: 第三号 → 所得税法施行令 第百八十三条第四項第三号 (Article 183, paragraph (4), item (iii)), art-183/par-4/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-4/item-3
- suppl-4232-195/art-5/par-1: 新令第百八十五条第四項 → 所得税法施行令 第百八十五条第四項 (Article 185, paragraph (4)), art-185/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-185/par-4
- suppl-4232-195/art-5/par-1: 新令第百八十三条第三項 → 所得税法施行令 第百八十三条第三項 (Article 183, paragraph (3)), art-183/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-3
- suppl-4232-195/art-5/par-1: 同条第一項 → 所得税法施行令 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-1
- suppl-4232-195/art-5/par-1: 同条第二項 → 所得税法施行令 第百八十三条第二項 (Article 183, paragraph (2)), art-183/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-183/par-2
- suppl-4232-195/art-6/par-1: 新令第百八十四条第三項 → 所得税法施行令 第百八十四条第三項 (Article 184, paragraph (3)), art-184/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-184/par-3
- suppl-4232-195/art-6/par-1: 新令第百八十六条第三項 → 所得税法施行令 第百八十六条第三項 (Article 186, paragraph (3)), art-186/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-186/par-3
- suppl-4232-195/art-6/par-1: 新令第百八十四条第一項 → 所得税法施行令 第百八十四条第一項 (Article 184, paragraph (1)), art-184/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-184/par-1
- suppl-4232-195/art-6/par-1: 同条第二項 → 所得税法施行令 第百八十四条第二項 (Article 184, paragraph (2)), art-184/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-184/par-2
- suppl-4232-195/art-6/par-1: 同条第四項 → 所得税法施行令 第百八十四条第四項 (Article 184, paragraph (4)), art-184/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-184/par-4
- suppl-4232-195/art-7/par-1: 新令第二百二十一条第三項 → 所得税法施行令 第二百二十一条第三項 (Article 221, paragraph (3)), art-221/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221/par-3
- suppl-4232-195/art-7/par-1: 同条第一項 → 所得税法施行令 第二百二十一条第一項 (Article 221, paragraph (1)), art-221/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-221/par-1
- suppl-4232-195/art-8/par-1: 新令第三百二十六条第三項 → 所得税法施行令 第三百二十六条第三項 (Article 326, paragraph (3)), art-326/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-326/par-3
- suppl-4232-195/art-8/par-1: 所得税法第二百七条 → 所得税法 第二百七条 (Article 207), art-207 — https://japanlaw.org/ja/income-tax-act/art-207 (e-Gov law ID 340AC0000000033)
## 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一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-195/art-1/par-1/item-1
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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-20261106T163957-155, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-093, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-096, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-109, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-120, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-121, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-123, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-125, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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