# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-12. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十二条 (Supplementary Provisions, Article 12)（株式等の範囲から除かれる公社債に関する経過措置） — address `suppl-4262-137/art-12` - 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-4262-137/art-12 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十二条（株式等の範囲から除かれる公社債に関する経過措置） — Transitional Measures Concerning Public and Corporate Bonds Excluded from the Scope of Shares, etc. caption: machine translation, not official suppl-4262-137/art-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-12 **第一項** 新令第三百四十四条の二（株式等の範囲から除かれる公社債）の規定は、平成二十八年一月一日以後に行われる新法第二百二十四条の三第二項（株式等の譲渡の対価の受領者等の告知）に規定する株式等の譲渡又は同条第四項に規定する償還金等の交付について適用する。 suppl-4262-137/art-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-12/par-1 The provisions of Article 344-2 (Public and Corporate Bonds Excluded from the Scope of Shares, etc.) of the New Order apply to the transfer of a share or similar interest prescribed in Article 224-3, paragraph (2) (Notice by Recipients of Consideration for Transferring Shares) of the New Act, or the delivery of redemption money or a similar asset prescribed in paragraph (4) of that Article, that takes place on or after January 1, 2016. machine translation, not official --- ## Cites - suppl-4262-137/art-12/par-1: 新令第三百四十四条の二 → 所得税法施行令 第三百四十四条の二 (Article 344-2), art-344-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-344-2 - suppl-4262-137/art-12/par-1: 新法第二百二十四条の三第二項 → 所得税法 第二百二十四条の三第二項 (Article 224-3, paragraph (2)), art-224-3/par-2 — https://japanlaw.org/ja/income-tax-act/art-224-3/par-2 (e-Gov law ID 340AC0000000033) - suppl-4262-137/art-12/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) ## 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二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-1/par-1/item-2 --- ## 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-20261106T173921-128, 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