# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-5. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号 - English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第五条 (Supplementary Provisions, Article 5)（生活に通常必要でない資産の災害による損失額の計算等に関する経過措置） — address `suppl-4262-137/art-5` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-5 - e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第五条（生活に通常必要でない資産の災害による損失額の計算等に関する経過措置） — Transitional Measures Concerning the Calculation, etc. of the Amount of Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster caption: machine translation, not official suppl-4262-137/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-5 **第一項** 新令第百七十八条第一項（第二号に係る部分に限る。）（生活に通常必要でない資産の災害による損失額の計算等）の規定は、この政令の施行の日（以下「施行日」という。）以後の災害又は盗難若しくは横領により生ずる所得税法等の一部を改正する法律（平成二十六年法律第十号。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。）第六十二条第一項（生活に通常必要でない資産の災害による損失）に規定する損失の金額及び施行日以後の譲渡、貸付けその他の行為により生ずる新法第六十九条第二項（損益通算）に規定する損失の金額について適用し、施行日前の災害又は盗難若しくは横領により生じた改正法第一条の規定による改正前の所得税法（以下「旧法」という。）第六十二条第一項（生活に通常必要でない資産の災害による損失）に規定する損失の金額及び施行日前の譲渡、貸付けその他の行為により生じた旧法第六十九条第二項（損益通算）に規定する損失の金額については、なお従前の例による。 suppl-4262-137/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4262-137/art-5/par-1 The provisions of Article 178, paragraph (1) (limited to the portion pertaining to item (ii)) (Calculation, etc. of the Amount of Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster) of the New Order apply to the amount of losses prescribed in Article 62, paragraph (1) (Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster) 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. 10 of 2014; hereinafter referred to as the "Amending Act") (the Income Tax Act as so amended being hereinafter referred to as the "New Act") that arises from a Disaster or theft or embezzlement on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and to the amount of losses prescribed in Article 69, paragraph (2) (Aggregation of Profits and Losses) of the New Act that arises from a transfer, lease or other act on or after the Effective Date, and the provisions then in force continue to govern the amount of losses prescribed in Article 62, paragraph (1) (Loss of Assets Not Ordinarily Necessary in Everyday Life, Due to Disaster) of the Income Tax Act before the amendment under the provisions of Article 1 of the Amending Act (the Income Tax Act before that amendment being hereinafter referred to as the "Former Act") that arose from a Disaster or theft or embezzlement before the Effective Date, and the amount of losses prescribed in Article 69, paragraph (2) (Aggregation of Profits and Losses) of the Former Act that arose from a transfer, lease or other act before the Effective Date. machine translation, not official --- ## Cites - suppl-4262-137/art-5/par-1: 新令第百七十八条第一項 → 所得税法施行令 第百七十八条第一項 (Article 178, paragraph (1)), art-178/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-1 - suppl-4262-137/art-5/par-1: 第二号 → 所得税法施行令 第百七十八条第一項第二号 (Article 178, paragraph (1), item (ii)), art-178/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-178/par-1/item-2 - suppl-4262-137/art-5/par-1: 所得税法等の一部を改正する法律（平成二十六年法律第十号。以下「改正法」という。）第一条 → e-Gov law 426AC0000000010, 第一条 (Article 1), art-1 — not held in this collection - suppl-4262-137/art-5/par-1: 第六十二条第一項 → 所得税法 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/income-tax-act/art-62/par-1 (e-Gov law ID 340AC0000000033) - suppl-4262-137/art-5/par-1: 新法第六十九条第二項 → 所得税法 第六十九条第二項 (Article 69, paragraph (2)), art-69/par-2 — https://japanlaw.org/ja/income-tax-act/art-69/par-2 (e-Gov law ID 340AC0000000033) --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-128, 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