# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165. 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: 附　則 (Supplementary Provisions) — address `suppl-4252-165` - 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-4252-165 - 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. --- ## 附　則 平成二五年五月三一日政令第一六五号 suppl-4252-165 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4252-165/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-1 **第一項** この政令は、平成二十八年一月一日から施行する。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-4252-165/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-1/par-1 This Cabinet Order comes into effect on January 1, 2016; provided, however, that the provisions set out in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第五十五条の改正規定及び次条の規定　平成二十五年六月一日 suppl-4252-165/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-1/par-1/item-1 the provisions amending Article 55 and the provisions of the following Article: June 1, 2013; machine translation, not official **二** 附則第五条の規定　平成二十七年一月一日 suppl-4252-165/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-1/par-1/item-2 the provisions of Article 5 of the Supplementary Provisions: January 1, 2015. machine translation, not official ### 第二条（源泉徴収に係る所得税の納税地に関する経過措置） — Transitional Measures Concerning the Locality for Paying Over Income Tax Subject to Withholding caption: machine translation, not official suppl-4252-165/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-2 **第一項** 改正後の所得税法施行令（以下「新令」という。）第五十五条第二項（源泉徴収に係る所得税の納税地）の規定は、所得税法等の一部を改正する法律（平成二十五年法律第五号。以下「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（以下「新法」という。）第十七条（源泉徴収に係る所得税の納税地）に規定する源泉徴収をすべき所得税及び改正法第一条の規定による改正前の所得税法第十七条（源泉徴収に係る所得税の納税地）に規定する源泉徴収をすべき所得税を平成二十五年六月一日以後に納付する場合について適用し、同条に規定する源泉徴収をすべき所得税を同日前に納付した場合については、なお従前の例による。 suppl-4252-165/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-2/par-1 The provisions of Article 55, paragraph (2) (Locality for Paying Over Withholding Tax) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to cases where income tax required to be withheld prescribed in Article 17 (Locality for Paying Over Withholding Tax) of the Income Tax Act after the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013; hereinafter referred to as the "Amending Act") (the Income Tax Act as so amended being hereinafter referred to as the "New Act") and income tax required to be withheld prescribed in Article 17 (Locality for Paying Over Withholding Tax) of the Income Tax Act before the amendment under the provisions of Article 1 of the Amending Act are paid on or after June 1, 2013, and the provisions then in force continue to govern cases where income tax required to be withheld prescribed in that Article was paid before that date. machine translation, not official ### 第三条（投資信託等の収益の分配に係る収入金額に関する経過措置） — Transitional Measures Concerning Revenue from Distributions of Proceeds of Investment Trusts, etc. caption: machine translation, not official suppl-4252-165/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-3 **第一項** 新令第五十八条第一項（投資信託等の収益の分配に係る収入金額）（利子所得に係る部分に限る。）の規定は、この政令の施行の日（以下「施行日」という。）以後の同項に規定する投資信託等の同項に規定する信託の終了又は信託契約の一部の解約について適用する。 suppl-4252-165/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-3/par-1 The provisions of Article 58, paragraph (1) (Revenue Pertaining to Distribution of Proceeds of Investment Trusts, etc.) of the New Order (limited to the portion pertaining to interest income) apply to the termination of the trust or cancellation of part of the trust contract of an Investment Trust, etc. prescribed in that paragraph that occurs on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"). machine translation, not official ### 第四条（信用取引等による株式又は公社債の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Shares or Public and Corporate Bonds Through Margin Transactions, etc. caption: machine translation, not official suppl-4252-165/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-4 **第一項** 新令第百十九条（信用取引等による株式又は公社債の取得価額）の規定は、施行日以後に同条に規定する信用取引若しくは発行日取引又は金融商品取引法（昭和二十三年法律第二十五号）第二十八条第八項第三号イ（通則）に掲げる取引による公社債の売付けと買付けとによりこれらの取引の決済が行われる場合について適用する。 suppl-4252-165/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-4/par-1 The provisions of Article 119 (Acquisition Price of Shares or Public and Corporate Bonds Through Margin Transactions, etc.) of the New Order apply to cases where, on or after the Effective Date, the settlement of margin transactions or when-issued transactions prescribed in that Article, or of transactions listed in Article 28, paragraph (8), item (iii), (a) (General Provisions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948), is carried out through the sale and purchase of public and corporate bonds. machine translation, not official ### 第五条（平成二十七年分の純損失の繰戻しによる還付に係る特例） — Special Provisions on Refunds by Carryback of Net Loss for 2015 caption: machine translation, not official suppl-4252-165/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-5 **第一項** 平成二十七年において生じた新法第二条第一項第二十五号（定義）に規定する純損失の金額がある場合における新法第百四十条第五項（純損失の繰戻しによる還付の請求）又は第百四十一条第四項（相続人等の純損失の繰戻しによる還付の請求）（これらの規定を新法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定の適用を受けるときの新令第二百七十二条第二項（事業の廃止等に準ずる事実等）の規定の適用については、同項中「法第二編第三章第一節」とあるのは「所得税法等の一部を改正する法律（平成二十五年法律第五号。以下「改正法」という。）第一条（所得税法の一部改正）の規定による改正前の法第二編第三章第一節」と、「これらの条」とあるのは「法第百四十条第五項又は第百四十一条第四項」と、「前条」とあるのは「改正法附則第六条（平成二十七年分の純損失の繰戻しによる還付に係る特例）並びに前条」とする。 suppl-4252-165/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-5/par-1 In the case where there is an amount of Net Loss prescribed in Article 2, paragraph (1), item (xxv) (Definitions) of the New Act that arose in 2015 and Article 140, paragraph (5) (Claim to Be Issued a Refund Based on Carryback of Net Loss) or Article 141, paragraph (4) (Claim by an Heir to Be Issued a Refund Based on Carryback of Net Loss) of the New Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the New Act) applies, with regard to the application of the provisions of Article 272, paragraph (2) (Events Equivalent to Discontinuation of Business, etc.) of the New Order, the phrase "Part II, Chapter III, Section 1 (Tax Rates) of the Act" in that paragraph is deemed to be replaced with "Part II, Chapter III, Section 1 (Tax Rates) of the Act before the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013; hereinafter referred to as the "Amending Act")", the phrase "those Articles" is deemed to be replaced with "Article 140, paragraph (5) or Article 141, paragraph (4) of the Act", and the phrase "the preceding Article" is deemed to be replaced with "Article 6 (Special Provisions on Refunds by Carryback of a Net Loss for 2015) of the Supplementary Provisions of the Amending Act and the preceding Article". machine translation, not official **第二項** 改正法附則第六条（平成二十七年分の純損失の繰戻しによる還付に係る特例）の規定又は前項の規定の適用がある場合における新法第百四十二条第一項（純損失の繰戻しによる還付の手続等）の還付請求書の記載事項については、財務省令で定める。 suppl-4252-165/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-5/par-2 The required particulars of the claim for a refund under Article 142, paragraph (1) (Procedures for Issuing Refunds Based on Carryback of Net Loss) of the New Act in the case where the provisions of Article 6 (Special Provisions on Refunds by Carryback of a Net Loss for 2015) of the Supplementary Provisions of the Amending Act or the provisions of the preceding paragraph apply are specified by Ministry of Finance Order. machine translation, not official ### 第六条（預貯金、株式等に係る利子、配当等の受領者の告知に関する経過措置） — Transitional Measures Concerning Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc. caption: machine translation, not official suppl-4252-165/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-6 **第一項** 新令第三百三十六条第五項（預貯金、株式等に係る利子、配当等の受領者の告知）の規定は、施行日以後に支払の確定する同条第一項に規定する利子等又は配当等について適用し、施行日前に支払の確定した改正前の所得税法施行令（以下「旧令」という。）第三百三十六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する利子等又は配当等については、なお従前の例による。 suppl-4252-165/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-6/par-1 The provisions of Article 336, paragraph (5) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order apply to interest and similar income or dividends and similar income prescribed in paragraph (1) of that Article for which payment is determined on or after the Effective Date, and the provisions then in force continue to govern interest and similar income or dividends and similar income prescribed in Article 336, paragraph (1) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") for which payment was determined before the Effective Date. machine translation, not official **第二項** 平成二十七年十二月三十一日において特定公社債等（次に掲げる公社債又は受益権をいう。以下同じ。）で無記名のもの以外のものを有する個人が、施行日以後最初に当該特定公社債等の利子等（新法第二十三条第一項（利子所得）に規定する利子等又は新法第二十四条第一項（配当所得）に規定する配当等をいう。以下この項及び次条第三項において同じ。）の支払の確定する日までに当該特定公社債等の利子等に係る新令第三百三十六条第二項第一号に規定する金融機関の営業所等の長に対して同条第一項の規定による告知若しくは当該告知に相当する告知をした場合又は施行日前に同条第二項各号に掲げる場合に相当する告知をしている場合には、これらの場合は同項第一号に掲げる場合に該当するものと、当該特定公社債等の利子等は同号に定める利子等又は配当等とそれぞれみなして、同条及び新令第三百四十六条第四項（償還金等の受領者の告知等）の規定を適用する。 suppl-4252-165/art-6/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-6/par-2 In the case where an individual who, on December 31, 2015, holds specified public and corporate bonds, etc. (meaning the following public and corporate bonds or beneficial interests; the same applies hereinafter) other than bearer ones has, by the date on which payment of interest and similar income on those specified public and corporate bonds, etc. (meaning interest and similar income prescribed in Article 23, paragraph (1) (Interest Income) of the New Act or dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income) of the New Act; the same applies hereinafter in this paragraph and paragraph (3) of the following Article) is first determined on or after the Effective Date, given to the head of the business office of a financial institution or other such place prescribed in Article 336, paragraph (2), item (i) of the New Order pertaining to the interest and similar income on those specified public and corporate bonds, etc. the notice under paragraph (1) of that Article or a notice equivalent to that notice, or has given before the Effective Date a notice equivalent to a notice in the cases set out in the items of paragraph (2) of that Article, those cases are deemed to fall under the case set out in item (i) of that paragraph, and the interest and similar income on those specified public and corporate bonds, etc. is deemed to be the interest and similar income or dividends and similar income specified in that item, respectively, and the provisions of that Article and Article 346, paragraph (4) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the New Order apply. machine translation, not official **一** 租税特別措置法（昭和三十二年法律第二十六号）第三条第一項第一号（利子所得の分離課税等）に規定する特定公社債（新株予約権付社債（資産の流動化に関する法律（平成十年法律第百五号）第百三十一条第一項（転換特定社債の発行）に規定する転換特定社債及び同法第百三十九条第一項（新優先出資引受権付特定社債の発行）に規定する新優先出資引受権付特定社債を含む。附則第八条第一項第三号（株式等の譲渡の対価の受領者の告知等に関する経過措置）において同じ。）を除く。） suppl-4252-165/art-6/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-6/par-2/item-1 a specified public and corporate bond prescribed in Article 3, paragraph (1), item (i) (Separate Taxation on Interest Income) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) (excluding bonds with share options (including convertible specified bonds prescribed in Article 131, paragraph (1) (Issuance of Convertible Specified Bonds) of the Act on the Securitization of Assets (Act No. 105 of 1998) and specified bonds with new preferred equity subscription rights prescribed in Article 139, paragraph (1) (Issuance of Specified Bonds with New Preferred Equity Subscription Rights) of that Act; the same applies in Article 8, paragraph (1), item (iii) (Transitional Measures Concerning Notice, etc. by a Person Receiving Consideration for Transferring Shares, etc.) of the Supplementary Provisions)); machine translation, not official **二** 租税特別措置法第三条第一項第四号に掲げる利子に係る同号に規定する特定公社債以外の公社債 suppl-4252-165/art-6/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-6/par-2/item-2 a public and corporate bond other than a specified public and corporate bond prescribed in Article 3, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation, pertaining to interest set out in that item; machine translation, not official **三** 公社債投資信託又は証券投資信託以外の投資信託で、その設定に係る受益権の募集が租税特別措置法第八条の四第一項第二号（上場株式等に係る配当所得等の課税の特例）に規定する公募により行われたもの又はその受益権が同法第三十七条の十一第二項第一号（上場株式等に係る譲渡所得等の課税の特例）に掲げる株式等に該当するものの受益権 suppl-4252-165/art-6/par-2/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-6/par-2/item-3 a beneficial interest in a Bond Investment Trust, or in an Investment Trust other than a Securities Investment Trust, for which the solicitation of beneficial interests pertaining to its establishment was conducted by a public offering prescribed in Article 8-4, paragraph (1), item (ii) (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation, or whose beneficial interests fall under the shares, etc. listed in Article 37-11, paragraph (2), item (i) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.) of that Act; machine translation, not official **四** 租税特別措置法第三十七条の十一第二項第四号に掲げる社債的受益権 suppl-4252-165/art-6/par-2/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-6/par-2/item-4 a bond-type beneficial interest listed in Article 37-11, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation. machine translation, not official ### 第七条（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — Transitional Measures Concerning Submission, etc. of Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds caption: machine translation, not official suppl-4252-165/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7 **第一項** 新令第三百三十九条第七項（無記名公社債の利子等に係る告知書等の提出等）の規定は、施行日以後に支払を受ける同条第一項に規定する無記名公社債等の利子等について適用し、施行日前に支払を受けた旧令第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する無記名公社債等の利子等については、なお従前の例による。 suppl-4252-165/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7/par-1 The provisions of Article 339, paragraph (7) (Submission, etc. of Paper-Based Notice, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) of the New Order apply to interest and similar income from bearer public and corporate bonds, etc. prescribed in paragraph (1) of that Article that is received on or after the Effective Date, and the provisions then in force continue to govern interest and similar income from bearer public and corporate bonds, etc. prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notice, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) of the Former Order that was received before the Effective Date. machine translation, not official **第二項** 平成二十七年十二月三十一日において無記名の特定公社債等を新令第三百三十九条第三項に規定する金融機関の営業所等（以下この条において「金融機関の営業所等」という。）に保管の委託をしている個人が、当該保管の委託に係る契約（同項に規定する保管委託取次契約（以下この条において「保管委託取次契約」という。）を含む。以下この条において同じ。）を締結した際又は当該締結の日から同年十二月三十一日までの間に、当該金融機関の営業所等の長（当該保管の委託が保管委託取次契約に係るものである場合には、当該保管委託取次契約に基づき当該特定公社債等の保管の委託の取次ぎをした同項に規定する財務省令で定める金融機関の営業所等の長。以下この項において同じ。）に対して新令第三百三十六条第一項又は第三項（預貯金、株式等に係る利子、配当等の受領者の告知）の規定による告知に相当する告知をしている場合（当該金融機関の営業所等の長が新令第三百三十九条第六項に規定する事項の記載又は記録をした同項の帳簿に相当する帳簿を備えている場合に限る。）には、当該保管の委託に係る契約は当該告知をした日に締結されたものと、当該告知をしたことは当該締結の際に新令第三百三十九条第三項に規定する告知書の提出があったことと、当該帳簿は同条第六項の帳簿とそれぞれみなして、同条及び新令第三百四十六条第四項（償還金等の受領者の告知等）の規定を適用する。 suppl-4252-165/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7/par-2 In the case where an individual who, on December 31, 2015, has entrusted bearer specified public and corporate bonds, etc. to the custody of the business office of a financial institution or other such place prescribed in Article 339, paragraph (3) of the New Order (hereinafter in this Article referred to as the "business office of a financial institution or other such place") has, when concluding the contract pertaining to that custody (including a custody intermediation contract prescribed in that paragraph (hereinafter in this Article referred to as a "custody intermediation contract"); the same applies hereinafter in this Article) or during the period from the date of that conclusion until December 31 of that year, given to the head of the business office of a financial institution or other such place (where that custody pertains to a custody intermediation contract, the head of the business office of a financial institution or other such place specified by Ministry of Finance Order prescribed in that paragraph that intermediated the custody of those specified public and corporate bonds, etc. pursuant to that custody intermediation contract; the same applies hereinafter in this paragraph) a notice equivalent to the notice under Article 336, paragraph (1) or (3) (Notice by a Person Receiving Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) of the New Order (limited to the case where the head of that business office of a financial institution or other such place maintains a book equivalent to the book of Article 339, paragraph (6) of the New Order in which the matters prescribed in that paragraph are entered or recorded), the contract pertaining to that custody is deemed to have been concluded on the date on which that notice was given, the giving of that notice is deemed to be the submission of the paper-based notice prescribed in Article 339, paragraph (3) of the New Order at the time of that conclusion, and that book is deemed to be the book of paragraph (6) of that Article, and the provisions of that Article and Article 346, paragraph (4) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) of the New Order apply. machine translation, not official **第三項** 平成二十七年十二月三十一日において無記名の特定公社債等（前項の規定の適用を受けるものを除く。）を金融機関の営業所等に保管の委託をしている個人が、施行日から施行日以後最初に当該保管の委託をしている当該特定公社債等の利子等の支払を受ける日までの間に、新令第三百三十九条第一項に規定する告知書に同条第三項に規定する財務省令で定める事項を記載し、これを当該金融機関の営業所等の長（当該保管の委託が保管委託取次契約に係るものである場合には、当該保管委託取次契約に基づき当該特定公社債等の保管の委託の取次ぎをした同項に規定する財務省令で定める金融機関の営業所等の長）に提出をした場合には、当該保管の委託に係る契約は当該提出をした日に締結されたものと、当該告知書は当該締結の際に提出された同項の告知書とそれぞれみなして、同条及び新令第三百四十六条第四項の規定を適用する。 suppl-4252-165/art-7/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7/par-3 In the case where an individual who, on December 31, 2015, has entrusted bearer specified public and corporate bonds, etc. (excluding those to which the provisions of the preceding paragraph apply) to the custody of the business office of a financial institution or other such place has, during the period from the Effective Date until the date on which the individual first receives, on or after the Effective Date, payment of interest and similar income on those specified public and corporate bonds, etc. in that custody, entered the matters specified by Ministry of Finance Order prescribed in Article 339, paragraph (3) of the New Order on the paper-based notice prescribed in paragraph (1) of that Article, and submitted it to the head of that business office of a financial institution or other such place (where that custody pertains to a custody intermediation contract, the head of the business office of a financial institution or other such place specified by Ministry of Finance Order prescribed in paragraph (3) of that Article that intermediated the custody of those specified public and corporate bonds, etc. pursuant to that custody intermediation contract), the contract pertaining to that custody is deemed to have been concluded on the date of that submission, and that paper-based notice is deemed to be the paper-based notice of paragraph (3) of that Article submitted at the time of that conclusion, and the provisions of that Article and Article 346, paragraph (4) of the New Order apply. machine translation, not official ### 第八条（株式等の譲渡の対価の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice, etc. by a Person Receiving Consideration for Transferring Shares, etc. caption: machine translation, not official suppl-4252-165/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-8 **第一項** 平成二十七年十二月三十一日において次に掲げる受益権又は公社債（以下「公社債等」という。）を新法第二百二十四条の三第一項第二号（株式等の譲渡の対価の受領者の告知）に規定する金融商品取引業者又は登録金融機関（以下「金融商品取引業者等」という。）の営業所（営業所又は事務所をいう。以下同じ。）において当該金融商品取引業者等の社債、株式等の振替に関する法律（平成十三年法律第七十五号）に規定する振替口座簿に記載若しくは記録を受け、又は保管の委託をしている者が、施行日以後最初に当該公社債等の譲渡の対価（同条第四項に規定する償還金等を含む。以下同じ。）の支払（同条第四項に規定する交付を含む。以下同じ。）を受ける日までに当該金融商品取引業者等の営業所の長に新令第三百四十二条第二項各号（株式等の譲渡の対価の受領者の告知）の規定による告知に相当する告知をした場合には、この場合は同項第二号の告知をした場合と、当該公社債等の譲渡の対価は同号に定める譲渡の対価とそれぞれみなして、同条の規定を適用する。 suppl-4252-165/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-8/par-1 In the case where a person who, on December 31, 2015, has had the following beneficial interests or public and corporate bonds (hereinafter referred to as "public and corporate bonds, etc.") entered or recorded, at the business office (meaning a business office or an office; the same applies hereinafter) of a financial instruments business operator or registered financial institution prescribed in Article 224-3, paragraph (1), item (ii) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the New Act (hereinafter referred to as a "financial instruments business operator or similar institution"), in the transfer account book of that financial instruments business operator or similar institution prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001), or has entrusted them to its custody there, has, by the date on which the person first receives, on or after the Effective Date, payment (including the delivery prescribed in paragraph (4) of that Article; the same applies hereinafter) of the consideration for the transfer of those public and corporate bonds, etc. (including redemption money or a similar asset prescribed in paragraph (4) of that Article; the same applies hereinafter), given to the head of the business office of the financial instruments business operator or similar institution a notice equivalent to the notice under the items of Article 342, paragraph (2) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the New Order, this case is deemed to be a case where the notice under item (ii) of that paragraph has been given, and the consideration for the transfer of those public and corporate bonds, etc. is deemed to be the consideration for the transfer specified in that item, respectively, and the provisions of that Article apply. machine translation, not official **一** 公社債投資信託及び公社債等運用投資信託の受益権 suppl-4252-165/art-8/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-8/par-1/item-1 beneficial interests in Bond Investment Trusts and Bond-Based Investment Trusts; machine translation, not official **二** 新法第二百二十四条の三第二項第六号に掲げる社債的受益権 suppl-4252-165/art-8/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-8/par-1/item-2 bond-type beneficial interests listed in Article 224-3, paragraph (2), item (vi) of the New Act; machine translation, not official **三** 新法第二百二十四条の三第二項第七号に掲げる公社債（新株予約権付社債を除く。） suppl-4252-165/art-8/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-8/par-1/item-3 public and corporate bonds listed in Article 224-3, paragraph (2), item (vii) of the New Act (excluding bonds with share options). machine translation, not official **第二項** 平成二十七年十二月三十一日において公社債等を有する者が施行日以後に公社債等の譲渡の対価の支払を受ける場合において、当該対価の新法第二百二十四条の三第一項に規定する支払者が、財務省令で定めるところにより、その支払を受ける者の氏名又は名称及び住所その他の事項を記載した帳簿（その者から施行日前に旧令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定めるいずれかの書類の提示を受けて作成されたものに限る。）を備えているときは、当該帳簿は新令第三百四十三条第三項（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の帳簿とみなして、同項の規定を適用する。 suppl-4252-165/art-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-8/par-2 In the case where a person who, on December 31, 2015, holds public and corporate bonds, etc. receives payment of the consideration for the transfer of public and corporate bonds, etc. on or after the Effective Date, if the payer of that consideration prescribed in Article 224-3, paragraph (1) of the New Act has, as provided by Ministry of Finance Order, a book in which the name or title, domicile, and other matters of the person receiving the payment are entered (limited to one prepared upon the presentation by that person, before the Effective Date, of any of the documents provided for in the items of Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) of the Former Order), that book is deemed to be the book of Article 343, paragraph (3) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the New Order, and the provisions of that paragraph apply. machine translation, not official --- ## Cites - suppl-4252-165/art-1/par-1/item-1: 次条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4252-165/art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-2 - suppl-4252-165/art-1/par-1/item-2: 附則第五条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4252-165/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-5 - suppl-4252-165/art-2/par-1: 第五十五条第二項 → 所得税法施行令 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-55/par-2 - suppl-4252-165/art-2/par-1: 第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 (e-Gov law ID 340AC0000000033) - suppl-4252-165/art-3/par-1: 新令第五十八条第一項 → 所得税法施行令 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-58/par-1 - suppl-4252-165/art-4/par-1: 新令第百十九条 → 所得税法施行令 第百十九条 (Article 119), art-119 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-119 - suppl-4252-165/art-4/par-1: 金融商品取引法（昭和二十三年法律第二十五号）第二十八条第八項第三号 → 金融商品取引法 第二十八条第八項第三号 (Article 28, paragraph (8), item (iii)), art-28/par-8/item-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-28/par-8/item-3 (e-Gov law ID 323AC0000000025) - suppl-4252-165/art-5/par-1: 新法第二条第一項第二十五号 → 所得税法 第二条第一項第二十五号 (Article 2, paragraph (1), item (xxv)), art-2/par-1/item-25 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-25 (e-Gov law ID 340AC0000000033) - suppl-4252-165/art-5/par-1: 新法第百四十条第五項 → 所得税法 第百四十条第五項 (Article 140, paragraph (5)), art-140/par-5 — https://japanlaw.org/ja/income-tax-act/art-140/par-5 (e-Gov law ID 340AC0000000033) - suppl-4252-165/art-5/par-1: 第百四十一条第四項 → 所得税法 第百四十一条第四項 (Article 141, paragraph (4)), art-141/par-4 — https://japanlaw.org/ja/income-tax-act/art-141/par-4 (e-Gov law ID 340AC0000000033) - suppl-4252-165/art-5/par-1: 新法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 (e-Gov law ID 340AC0000000033) - suppl-4252-165/art-5/par-1: 新令第二百七十二条第二項 → 所得税法施行令 第二百七十二条第二項 (Article 272, paragraph (2)), art-272/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-272/par-2 - suppl-4252-165/art-5/par-1: 前条 → 所得税法施行令 第二百七十一条 (Article 271), art-271 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-271 - suppl-4252-165/art-5/par-2: 前項 → 所得税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4252-165/art-5/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-5/par-1 - suppl-4252-165/art-5/par-2: 新法第百四十二条第一項 → 所得税法 第百四十二条第一項 (Article 142, paragraph (1)), art-142/par-1 — https://japanlaw.org/ja/income-tax-act/art-142/par-1 (e-Gov law ID 340AC0000000033) - suppl-4252-165/art-6/par-1: 新令第三百三十六条第五項 → 所得税法施行令 第三百三十六条第五項 (Article 336, paragraph (5)), art-336/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-5 - suppl-4252-165/art-6/par-1: 同条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-1 - suppl-4252-165/art-6/par-2: 新法第二十三条第一項 → 所得税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/income-tax-act/art-23/par-1 (e-Gov law ID 340AC0000000033) - suppl-4252-165/art-6/par-2: 新法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033) - suppl-4252-165/art-6/par-2: この項 → 所得税法施行令 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4252-165/art-6/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-6/par-2 - suppl-4252-165/art-6/par-2: 次条第三項 → 所得税法施行令 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4252-165/art-7/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7/par-3 - suppl-4252-165/art-6/par-2: 新令第三百三十六条第二項第一号 → 所得税法施行令 第三百三十六条第二項第一号 (Article 336, paragraph (2), item (i)), art-336/par-2/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-2/item-1 - suppl-4252-165/art-6/par-2: 同条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-1 - suppl-4252-165/art-6/par-2: 同条第二項 → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-2 - suppl-4252-165/art-6/par-2: 同条 → 所得税法施行令 第三百三十六条 (Article 336), art-336 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336 - suppl-4252-165/art-6/par-2: 新令第三百四十六条第四項 → 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 - suppl-4252-165/art-6/par-2/item-1: 租税特別措置法（昭和三十二年法律第二十六号）第三条第一項第一号 → 租税特別措置法 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1/item-1 (e-Gov law ID 332AC0000000026) - suppl-4252-165/art-6/par-2/item-1: 資産の流動化に関する法律（平成十年法律第百五号）第百三十一条第一項 → e-Gov law 410AC0000000105, 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — not held in this collection - suppl-4252-165/art-6/par-2/item-1: 同法第百三十九条第一項 → e-Gov law 410AC0000000105, 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — not held in this collection - suppl-4252-165/art-6/par-2/item-1: 附則第八条第一項第三号 → 所得税法施行令 附則第八条第一項第三号 (Supplementary Provisions, Article 8, paragraph (1), item (iii)), suppl-4252-165/art-8/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-8/par-1/item-3 - suppl-4252-165/art-6/par-2/item-2: 租税特別措置法第三条第一項第四号 → 租税特別措置法 第三条第一項第四号 (Article 3, paragraph (1), item (iv)), art-3/par-1/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-3/par-1/item-4 (e-Gov law ID 332AC0000000026) - suppl-4252-165/art-6/par-2/item-3: 租税特別措置法第八条の四第一項第二号 → 租税特別措置法 第八条の四第一項第二号 (Article 8-4, paragraph (1), item (ii)), art-8-4/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-8-4/par-1/item-2 (e-Gov law ID 332AC0000000026) - suppl-4252-165/art-6/par-2/item-3: 同法第三十七条の十一第二項第一号 → 租税特別措置法 第三十七条の十一第二項第一号 (Article 37-11, paragraph (2), item (i)), art-37-11/par-2/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2/item-1 (e-Gov law ID 332AC0000000026) - suppl-4252-165/art-6/par-2/item-4: 租税特別措置法第三十七条の十一第二項第四号 → 租税特別措置法 第三十七条の十一第二項第四号 (Article 37-11, paragraph (2), item (iv)), art-37-11/par-2/item-4 — https://japanlaw.org/ja/special-taxation-measures-act/art-37-11/par-2/item-4 (e-Gov law ID 332AC0000000026) - suppl-4252-165/art-7/par-1: 新令第三百三十九条第七項 → 所得税法施行令 第三百三十九条第七項 (Article 339, paragraph (7)), art-339/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-7 - suppl-4252-165/art-7/par-1: 同条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-1 - suppl-4252-165/art-7/par-2: 新令第三百三十九条第三項 → 所得税法施行令 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-3 - suppl-4252-165/art-7/par-2: この条 → 所得税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-4252-165/art-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7 - suppl-4252-165/art-7/par-2: この項 → 所得税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4252-165/art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7/par-2 - suppl-4252-165/art-7/par-2: 新令第三百三十六条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-1 - suppl-4252-165/art-7/par-2: 第三項 → 所得税法施行令 第三百三十六条第三項 (Article 336, paragraph (3)), art-336/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-3 - suppl-4252-165/art-7/par-2: 新令第三百三十九条第六項 → 所得税法施行令 第三百三十九条第六項 (Article 339, paragraph (6)), art-339/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-6 - suppl-4252-165/art-7/par-2: 同条 → 所得税法施行令 第三百三十九条 (Article 339), art-339 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339 - suppl-4252-165/art-7/par-2: 新令第三百四十六条第四項 → 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 - suppl-4252-165/art-7/par-3: 前項 → 所得税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4252-165/art-7/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7/par-2 - suppl-4252-165/art-7/par-3: 新令第三百三十九条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-1 - suppl-4252-165/art-7/par-3: 同条第三項 → 所得税法施行令 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-3 - suppl-4252-165/art-7/par-3: 同条 → 所得税法施行令 第三百三十九条 (Article 339), art-339 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339 - suppl-4252-165/art-7/par-3: 新令第三百四十六条第四項 → 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 - suppl-4252-165/art-8/par-1: 新法第二百二十四条の三第一項第二号 → 所得税法 第二百二十四条の三第一項第二号 (Article 224-3, paragraph (1), item (ii)), art-224-3/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-1/item-2 (e-Gov law ID 340AC0000000033) - suppl-4252-165/art-8/par-1: 同条第四項 → 所得税法 第二百二十四条の三第四項 (Article 224-3, paragraph (4)), art-224-3/par-4 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-4 (e-Gov law ID 340AC0000000033) - suppl-4252-165/art-8/par-1: 新令第三百四十二条第二項 → 所得税法施行令 第三百四十二条第二項 (Article 342, paragraph (2)), art-342/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342/par-2 - suppl-4252-165/art-8/par-1: 同項第二号 → 所得税法施行令 第三百四十二条第二項第二号 (Article 342, paragraph (2), item (ii)), art-342/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342/par-2/item-2 - suppl-4252-165/art-8/par-1: 同条 → 所得税法施行令 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342 - suppl-4252-165/art-8/par-1/item-2: 新法第二百二十四条の三第二項第六号 → 所得税法 第二百二十四条の三第二項第六号 (Article 224-3, paragraph (2), item (vi)), art-224-3/par-2/item-6 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2/item-6 (e-Gov law ID 340AC0000000033) - suppl-4252-165/art-8/par-1/item-3: 新法第二百二十四条の三第二項第七号 → 所得税法 第二百二十四条の三第二項第七号 (Article 224-3, paragraph (2), item (vii)), art-224-3/par-2/item-7 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2/item-7 (e-Gov law ID 340AC0000000033) - suppl-4252-165/art-8/par-2: 新法第二百二十四条の三第一項 → 所得税法 第二百二十四条の三第一項 (Article 224-3, paragraph (1)), art-224-3/par-1 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-1 (e-Gov law ID 340AC0000000033) - suppl-4252-165/art-8/par-2: 新令第三百四十三条第三項 → 所得税法施行令 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-343/par-5 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-1/par-1/item-1 - 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-1/par-1/item-2 - 所得税法施行令 附則第五条第二項（平成二十七年分の純損失の繰戻しによる還付に係る特例） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-5/par-2 - 所得税法施行令 附則第六条第二項（預貯金、株式等に係る利子、配当等の受領者の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-6/par-2 - 所得税法施行令 附則第六条第二項第一号（預貯金、株式等に係る利子、配当等の受領者の告知に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-6/par-2/item-1 - 所得税法施行令 附則第七条第二項（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7/par-2 - 所得税法施行令 附則第七条第三項（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4252-165/art-7/par-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 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-150, 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-20261106T173921-106, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-127, 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-20261106T173921-127, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-004, 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