# 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-4232-378`
- 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-4232-378
- 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 平成二三年一二月二日政令第三七八号
<sup>suppl-4232-378 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4232-378/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-1</sup>

**第一項**  この政令は、公布の日から施行する。ただし、第百二十条の二第一項第二号ロの改正規定及び第百二十七条第四項の改正規定並びに次条の規定は、平成二十四年四月一日から施行する。
<sup>suppl-4232-378/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-1/par-1</sup>
This Cabinet Order comes into effect on the date of promulgation; provided, however, that the provisions amending Article 120-2, paragraph (1), item (ii), (b) and the provisions amending Article 127, paragraph (4), and the provisions of the following Article come into effect on April 1, 2012.
<sup>machine translation, not official</sup>

### 第二条（減価償却資産の償却の方法等に関する経過措置） — Transitional Measures Concerning the Method of Depreciation, etc. of Depreciable Assets
<sup>caption: machine translation, not official</sup>
<sup>suppl-4232-378/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2</sup>

**第一項**  改正後の所得税法施行令（以下「新令」という。）第百二十条の二（第一項第二号ロに係る部分に限る。）（減価償却資産の償却の方法）の規定は、平成二十四年分以後の所得税について適用し、平成二十三年分以前の所得税については、なお従前の例による。
<sup>suppl-4232-378/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-1</sup>
The provisions of Article 120-2 (limited to the part pertaining to paragraph (1), item (ii), (b)) (Depreciation Methods for Depreciable Assets) of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to income tax for 2012 and subsequent years, and the provisions then in force continue to govern income tax for 2011 and earlier years.
<sup>machine translation, not official</sup>

**第二項**  個人が、平成二十四年分においてその有する減価償却資産（新令第百二十条の二第一項第二号又は第三号に掲げる減価償却資産に限る。以下この項及び次項において同じ。）につきそのよるべき償却の方法として同条第一項第二号ロに規定する定率法（次項において「定率法」という。）を選定している場合において、平成二十四年四月一日から同年十二月三十一日までの間に減価償却資産の取得をするとき（同年分において次項の規定の適用を受けるときを除く。）は、当該減価償却資産を同年三月三十一日以前に取得された資産とみなして、次項並びに所得税法施行令第百二十条の二第一項（第一号から第三号までに係る部分に限る。）（減価償却資産の償却の方法）及び第百二十七条第五項（資本的支出の取得価額の特例）の規定を適用することができる。
<sup>suppl-4232-378/art-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-2</sup>
In the case where an individual has selected, for 2012, the Declining-balance Method prescribed in paragraph (1), item (ii), (b) of Article 120-2 of the New Order (hereinafter referred to as the "Declining-balance Method" in the following paragraph) as the depreciation method that the individual is to follow for the Depreciable Assets the individual holds (limited to Depreciable Assets listed in item (ii) or (iii) of Article 120-2, paragraph (1) of the New Order; the same applies hereinafter in this paragraph and the following paragraph), when the individual acquires a Depreciable Asset during the period from April 1, 2012 to December 31 of the same year (excluding where the provisions of the following paragraph apply to the individual for that year), the individual may apply the following paragraph, Article 120-2, paragraph (1) (limited to the part pertaining to items (i) through (iii)) (Depreciation Methods for Depreciable Assets) and Article 127, paragraph (5) (Special Provisions on Acquisition Price of Capital Expenditure) of the Order for Enforcement of the Income Tax Act, treating that Depreciable Asset as an asset acquired on or before March 31 of that year.
<sup>machine translation, not official</sup>

**第三項**  個人が、平成二十四年分においてその有する減価償却資産につきそのよるべき償却の方法として定率法を選定している場合において、同年分の所得税に係る確定申告期限までに、次に掲げる事項を記載した届出書を納税地の所轄税務署長に提出したときは、その届出書に記載された第二号に掲げる年分以後の各年分における所得税法施行令第百二十条の二第一項（第一号から第三号までに係る部分に限る。）及び第百二十七条第五項の規定の適用については、その減価償却資産（新令第百二十条の二第一項第二号ロ（２）に掲げる資産及びその届出書に記載された第二号に掲げる年分において同条第二項第二号イに規定する調整前償却額が同項第一号に規定する償却保証額に満たない資産を除く。）は、平成二十四年四月一日以後に取得された資産とみなす。
<sup>suppl-4232-378/art-2/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-3</sup>
In the case where an individual has selected the Declining-balance Method, for 2012, as the depreciation method that the individual is to follow for the Depreciable Assets the individual holds, if the individual submits to the competent district director with jurisdiction over the place for tax payment, by the Filing Deadline for income tax for that year, a written notice stating the following particulars, then for the application of Article 120-2, paragraph (1) (limited to the part pertaining to items (i) through (iii)) and Article 127, paragraph (5) of the Order for Enforcement of the Income Tax Act in each year on or after the year specified in item (ii) stated in that written notice, those Depreciable Assets (excluding assets listed in Article 120-2, paragraph (1), item (ii), (b), (2) of the New Order and assets for which, in the year specified in item (ii) stated in that written notice, the pre-adjustment depreciation amount prescribed in paragraph (2), item (ii), (a) of that Article is less than the guaranteed depreciation amount prescribed in item (i) of that paragraph) are deemed to be assets acquired on or after April 1, 2012.
<sup>machine translation, not official</sup>

  **一**  この項の規定の適用を受ける旨
  <sup>suppl-4232-378/art-2/par-3/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-3/item-1</sup>
  a statement that the individual seeks to have the provisions of this paragraph applied;
  <sup>machine translation, not official</sup>

  **二**  この項の規定の適用を受けようとする最初の年分（平成二十四年分又は平成二十五年分に限る。）
  <sup>suppl-4232-378/art-2/par-3/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-3/item-2</sup>
  the first year (limited to 2012 or 2013) for which the individual seeks to have the provisions of this paragraph applied;
  <sup>machine translation, not official</sup>

  **三**  その他財務省令で定める事項
  <sup>suppl-4232-378/art-2/par-3/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-3/item-3</sup>
  any other particulars specified by Ministry of Finance Order.
  <sup>machine translation, not official</sup>

**第四項**  新令第百二十七条第四項（資本的支出の取得価額の特例）の規定は、個人が平成二十四年四月一日以後に減価償却資産について支出する金額（同日から同年十二月三十一日までの間に減価償却資産について支出する金額につき同条第一項の規定により新たに取得したものとされる減価償却資産について第二項の規定の適用を受ける場合のその支出する金額（以下この条において「経過旧資本的支出額」という。）を除き、同年一月一日から同年三月三十一日までの間に減価償却資産について支出した金額につき改正前の所得税法施行令（以下「旧令」という。）第百二十七条第一項（資本的支出の取得価額の特例）の規定により新たに取得したものとされる減価償却資産について前項の規定の適用を受ける場合のその支出した金額（以下この条において「経過新資本的支出額」という。）を含む。）について適用し、個人が同年四月一日前に減価償却資産について支出した金額（経過旧資本的支出額を含み、経過新資本的支出額を除く。）については、次項に規定する場合を除き、なお従前の例による。
<sup>suppl-4232-378/art-2/par-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-4</sup>
The provisions of Article 127, paragraph (4) (Special Provisions on Acquisition Price of Capital Expenditure) of the New Order apply to amounts that an individual expends on or after April 1, 2012 on Depreciable Assets (excluding, with regard to amounts expended on Depreciable Assets during the period from that date to December 31 of the same year, the amount expended where the provisions of paragraph (2) apply to Depreciable Assets deemed to be newly acquired pursuant to paragraph (1) of that Article (that amount being hereinafter in this Article referred to as "transitional old capital expenditure"), and including, with regard to amounts expended on Depreciable Assets during the period from January 1 to March 31 of the same year, the amount expended where the provisions of the preceding paragraph apply to Depreciable Assets deemed to be newly acquired pursuant to Article 127, paragraph (1) (Special Provisions on Acquisition Price of Capital Expenditure) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") (that amount being hereinafter in this Article referred to as "transitional new capital expenditure")), and, except in the case prescribed in the following paragraph, the provisions then in force continue to govern amounts that an individual expended on Depreciable Assets before April 1 of that year (including transitional old capital expenditure and excluding transitional new capital expenditure).
<sup>machine translation, not official</sup>

**第五項**  個人が平成二十四年一月一日から同年三月三十一日までの間に減価償却資産について支出した金額（経過旧資本的支出額を含み、経過新資本的支出額を除く。）について旧令第百二十七条第四項又は第五項の規定により平成二十五年一月一日において新たに取得したものとされる減価償却資産（第三項の規定の適用を受けるものを除く。以下この項において同じ。）に係る所得税法施行令第百二十条の二第一項（第一号から第三号までに係る部分に限る。）及び第百二十七条第五項の規定の適用については、当該減価償却資産は、平成二十四年三月三十一日以前に取得された資産に該当するものとする。
<sup>suppl-4232-378/art-2/par-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-5</sup>
With regard to the application of Article 120-2, paragraph (1) (limited to the part pertaining to items (i) through (iii)) and Article 127, paragraph (5) of the Order for Enforcement of the Income Tax Act to Depreciable Assets (excluding those to which the provisions of paragraph (3) apply; the same applies hereinafter in this paragraph) deemed to be newly acquired on January 1, 2013 pursuant to Article 127, paragraph (4) or (5) of the Former Order in respect of amounts that an individual expended on Depreciable Assets during the period from January 1, 2012 to March 31, 2012 (including transitional old capital expenditure and excluding transitional new capital expenditure), those Depreciable Assets are to be treated as falling under assets acquired on or before March 31, 2012.
<sup>machine translation, not official</sup>

**第六項**  個人の平成二十五年分における新令第百二十七条第五項の規定の適用については、平成二十四年四月一日前に減価償却資産について支出した金額（経過旧資本的支出額を含み、経過新資本的支出額を除く。）に係る旧令第百二十七条第四項に規定する追加償却資産（以下この項において「旧追加償却資産」という。）と同日以後に減価償却資産について支出する金額（経過旧資本的支出額を除き、経過新資本的支出額を含む。）に係る新令第百二十七条第四項に規定する追加償却資産で旧追加償却資産と種類及び耐用年数を同じくするものとは、異なる種類及び耐用年数の資産とみなす。
<sup>suppl-4232-378/art-2/par-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-6</sup>
With regard to the application of Article 127, paragraph (5) of the New Order for 2013 for an individual, an additional Depreciable Asset prescribed in Article 127, paragraph (4) of the Former Order pertaining to amounts expended on Depreciable Assets before April 1, 2012 (including transitional old capital expenditure and excluding transitional new capital expenditure) (hereinafter in this paragraph referred to as a "former added Depreciable Asset") and an additional Depreciable Asset prescribed in Article 127, paragraph (4) of the New Order, of the same kind and useful life as a former added Depreciable Asset, pertaining to amounts expended on Depreciable Assets on or after that date (excluding transitional old capital expenditure and including transitional new capital expenditure) are deemed to be assets of different kinds and useful lives.
<sup>machine translation, not official</sup>

**第七項**  第三項の規定の適用を受けた減価償却資産の取得価額及び耐用年数の調整その他前各項の規定の適用に関し必要な事項は、財務省令で定める。
<sup>suppl-4232-378/art-2/par-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-7</sup>
The adjustment of the acquisition price and useful life of Depreciable Assets to which the provisions of paragraph (3) have applied, and other particulars necessary for the application of the provisions of the preceding paragraphs, are specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

### 第三条（資産に係る控除対象外消費税額等の必要経費算入に関する経過措置） — Transitional Measures regarding Inclusion in Necessary Expenses of Non-Deductible Consumption Tax Amounts, etc. Pertaining to Assets
<sup>caption: machine translation, not official</sup>
<sup>suppl-4232-378/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-3</sup>

**第一項**  新令第百八十二条の二（資産に係る控除対象外消費税額等の必要経費算入）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。
<sup>suppl-4232-378/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-3/par-1</sup>
The provisions of Article 182-2 (Inclusion in Necessary Expenses of Non-Deductible Consumption Tax Amounts, etc. Pertaining to Assets) of 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.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4232-378/art-1/par-1: 次条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4232-378/art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2
- suppl-4232-378/art-2/par-1: 第百二十条の二 → 所得税法施行令 第百二十条の二 (Article 120-2), art-120-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2
- suppl-4232-378/art-2/par-1: 第一項第二号 → 所得税法施行令 第百二十条の二第一項第二号 (Article 120-2, paragraph (1), item (ii)), art-120-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-2
- suppl-4232-378/art-2/par-2: 新令第百二十条の二第一項第二号 → 所得税法施行令 第百二十条の二第一項第二号 (Article 120-2, paragraph (1), item (ii)), art-120-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-2
- suppl-4232-378/art-2/par-2: 第三号 → 所得税法施行令 第百二十条の二第一項第三号 (Article 120-2, paragraph (1), item (iii)), art-120-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-3
- suppl-4232-378/art-2/par-2: この項 → 所得税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4232-378/art-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-2
- suppl-4232-378/art-2/par-2: 次項 → 所得税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4232-378/art-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-3
- suppl-4232-378/art-2/par-2: 所得税法施行令第百二十条の二第一項 → 所得税法施行令 第百二十条の二第一項 (Article 120-2, paragraph (1)), art-120-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1
- suppl-4232-378/art-2/par-2: 第一号から第三号まで → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-1
- suppl-4232-378/art-2/par-3: 第二号 → 所得税法施行令 附則第二条第三項第二号 (Supplementary Provisions, Article 2, paragraph (3), item (ii)), suppl-4232-378/art-2/par-3/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-3/item-2
- suppl-4232-378/art-2/par-3: 所得税法施行令第百二十条の二第一項 → 所得税法施行令 第百二十条の二第一項 (Article 120-2, paragraph (1)), art-120-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1
- suppl-4232-378/art-2/par-3: 第一号から第三号まで → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-1
- suppl-4232-378/art-2/par-3: 第一号から第三号まで → 所得税法施行令 第百二十条の二第一項第二号 (Article 120-2, paragraph (1), item (ii)), art-120-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-2
- suppl-4232-378/art-2/par-3: 第一号から第三号まで → 所得税法施行令 第百二十条の二第一項第三号 (Article 120-2, paragraph (1), item (iii)), art-120-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-3
- suppl-4232-378/art-2/par-3: 第百二十七条第五項 → 所得税法施行令 第百二十七条第六項 (Article 127, paragraph (6)), art-127/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-6
- suppl-4232-378/art-2/par-3: 同条第二項第二号 → 所得税法施行令 第百二十条の二第二項第二号 (Article 120-2, paragraph (2), item (ii)), art-120-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-2
- suppl-4232-378/art-2/par-3: 同項第一号 → 所得税法施行令 第百二十条の二第二項第一号 (Article 120-2, paragraph (2), item (i)), art-120-2/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-2/item-1
- suppl-4232-378/art-2/par-3/item-1: この項 → 所得税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4232-378/art-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-3
- suppl-4232-378/art-2/par-3/item-2: この項 → 所得税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4232-378/art-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-3
- suppl-4232-378/art-2/par-4: 新令第百二十七条第四項 → 所得税法施行令 第百二十七条第五項 (Article 127, paragraph (5)), art-127/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-5
- suppl-4232-378/art-2/par-4: 同条第一項 → 所得税法施行令 第百二十七条第一項 (Article 127, paragraph (1)), art-127/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-1
- suppl-4232-378/art-2/par-4: 第二項 → 所得税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4232-378/art-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-2
- suppl-4232-378/art-2/par-4: この条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4232-378/art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2
- suppl-4232-378/art-2/par-4: 前項 → 所得税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4232-378/art-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-3
- suppl-4232-378/art-2/par-4: 次項 → 所得税法施行令 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4232-378/art-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-5
- suppl-4232-378/art-2/par-5: 第三項 → 所得税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4232-378/art-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-3
- suppl-4232-378/art-2/par-5: この項 → 所得税法施行令 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4232-378/art-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-5
- suppl-4232-378/art-2/par-5: 所得税法施行令第百二十条の二第一項 → 所得税法施行令 第百二十条の二第一項 (Article 120-2, paragraph (1)), art-120-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1
- suppl-4232-378/art-2/par-5: 第一号から第三号まで → 所得税法施行令 第百二十条の二第一項第一号 (Article 120-2, paragraph (1), item (i)), art-120-2/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-1
- suppl-4232-378/art-2/par-5: 第一号から第三号まで → 所得税法施行令 第百二十条の二第一項第二号 (Article 120-2, paragraph (1), item (ii)), art-120-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-2
- suppl-4232-378/art-2/par-5: 第一号から第三号まで → 所得税法施行令 第百二十条の二第一項第三号 (Article 120-2, paragraph (1), item (iii)), art-120-2/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-120-2/par-1/item-3
- suppl-4232-378/art-2/par-5: 第百二十七条第五項 → 所得税法施行令 第百二十七条第六項 (Article 127, paragraph (6)), art-127/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-6
- suppl-4232-378/art-2/par-6: 新令第百二十七条第五項 → 所得税法施行令 第百二十七条第六項 (Article 127, paragraph (6)), art-127/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-6
- suppl-4232-378/art-2/par-6: この項 → 所得税法施行令 附則第二条第六項 (Supplementary Provisions, Article 2, paragraph (6)), suppl-4232-378/art-2/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-6
- suppl-4232-378/art-2/par-6: 新令第百二十七条第四項 → 所得税法施行令 第百二十七条第五項 (Article 127, paragraph (5)), art-127/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-127/par-5
- suppl-4232-378/art-2/par-7: 第三項 → 所得税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4232-378/art-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-3
- suppl-4232-378/art-2/par-7: 前各項 → 所得税法施行令 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4232-378/art-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-1
- suppl-4232-378/art-2/par-7: 前各項 → 所得税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4232-378/art-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-2
- suppl-4232-378/art-2/par-7: 前各項 → 所得税法施行令 附則第二条第四項 (Supplementary Provisions, Article 2, paragraph (4)), suppl-4232-378/art-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-4
- suppl-4232-378/art-2/par-7: 前各項 → 所得税法施行令 附則第二条第五項 (Supplementary Provisions, Article 2, paragraph (5)), suppl-4232-378/art-2/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-5
- suppl-4232-378/art-2/par-7: 前各項 → 所得税法施行令 附則第二条第六項 (Supplementary Provisions, Article 2, paragraph (6)), suppl-4232-378/art-2/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-6
- suppl-4232-378/art-3/par-1: 新令第百八十二条の二 → 所得税法施行令 第百八十二条の二 (Article 182-2), art-182-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2

## Cited by

9 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 附則第一条第一項（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-1/par-1
- 所得税法施行令 附則第二条第二項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-2
- 所得税法施行令 附則第二条第三項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-3
- 所得税法施行令 附則第二条第三項第一号（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-3/item-1
- 所得税法施行令 附則第二条第三項第二号（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-3/item-2
- 所得税法施行令 附則第二条第四項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-4
- 所得税法施行令 附則第二条第五項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-5
- 所得税法施行令 附則第二条第六項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-6
- 所得税法施行令 附則第二条第七項（減価償却資産の償却の方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4232-378/art-2/par-7

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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-20261106T173921-093, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-122, 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 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-126, 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-20261106T173921-126, 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