# 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-4272-141. 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-4272-141` - 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-4272-141 - 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 平成二七年三月三一日政令第一四一号 suppl-4272-141 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4272-141/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1 **第一項** この政令は、平成二十七年四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-4272-141/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1 This Cabinet Order comes into effect on April 1, 2015; 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** 目次の改正規定（「第二百二十六条」を「第二百二十六条の二」に、「第二款　延払条件付譲渡に係る所得税額の延納（第二百六十五条・第二百六十六条）」を「／第二款　延払条件付譲渡に係る所得税額の延納（第二百六十五条・第二百六十六条）／第三款　納税の猶予（第二百六十六条の二・第二百六十六条の三）／」に改める部分に限る。）、第九十七条第一項の改正規定、第百七十条の改正規定、同条の次に二条を加える改正規定、第二編第三章中第二百二十六条の次に一条を加える改正規定、同編第五章第二節に一款を加える改正規定、第二百九十四条の改正規定及び第二百九十五条の改正規定並びに附則第八条の規定　平成二十七年七月一日 suppl-4272-141/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-1 the provisions amending the table of contents (limited to the portions amending "Article 226" to "Article 226-2" and "Subsection 2 Payment by Installments of the Amount of Income Tax on Transfers on Deferred Payment Terms (Articles 265 and 266)" to "/Subsection 2 Payment by Installments of the Amount of Income Tax on Transfers on Deferred Payment Terms (Articles 265 and 266)/Subsection 3 Tax Payment Grace Period (Articles 266-2 and 266-3)/"), the provisions amending Article 97, paragraph (1), the provisions amending Article 170, the provisions adding two Articles after that Article, the provisions adding one Article after Article 226 in Part II, Chapter III, the provisions adding one Subsection to Part II, Chapter V, Section 2, the provisions amending Article 294 and the provisions amending Article 295, and the provisions of Article 8 of the Supplementary Provisions: July 1, 2015; machine translation, not official **二** 第百八十二条の二の改正規定及び附則第九条の規定　平成二十七年十月一日 suppl-4272-141/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-2 the provisions amending Article 182-2 and the provisions of Article 9 of the Supplementary Provisions: October 1, 2015; machine translation, not official **三** 目次の改正規定（「第三百十九条の十二」を「第三百十九条の十三」に改める部分に限る。）、第二百二十二条の二第三項第二号の改正規定、第二百六十二条の改正規定、第三百十六条の二の改正規定、第三百十八条の改正規定、同条の次に二条を加える改正規定、第四編第二章中第三百十九条の十二を第三百十九条の十三とする改正規定、第三百十九条の十一の改正規定、同条を第三百十九条の十二とする改正規定及び第三百十九条の十の次に一条を加える改正規定並びに附則第七条第三項、第十条及び第十六条の規定　平成二十八年一月一日 suppl-4272-141/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-3 the provisions amending the table of contents (limited to the portion amending "Article 319-12" to "Article 319-13"), the provisions amending Article 222-2, paragraph (3), item (ii), the provisions amending Article 262, the provisions amending Article 316-2, the provisions amending Article 318, the provisions adding two Articles after that Article, the provisions changing Article 319-12 to Article 319-13 in Part IV, Chapter II, the provisions amending Article 319-11, the provisions changing that Article to Article 319-12, and the provisions adding one Article after Article 319-10, and the provisions of Article 7, paragraph (3), Article 10 and Article 16 of the Supplementary Provisions: January 1, 2016; machine translation, not official **四** 目次の改正規定（第一号に掲げる改正規定及び前号に掲げる改正規定を除く。）、第一条第一項の改正規定、同条の次に一条を加える改正規定、第八条第二号の改正規定、第十七条の改正規定、第五十五条第二項第七号の改正規定、第二百二十一条の次に五条を加える改正規定、第二百二十二条の改正規定、第二百二十二条の二の改正規定（同条第三項第二号中「配当等」の下に「又は同法第九条の九第一項（未成年者口座内の少額上場株式等に係る配当所得の非課税）に規定する未成年者口座内上場株式等の配当等」を加える部分を除く。）、第二百二十四条第一項の改正規定、第二百二十五条の次に十五条を加える改正規定、第二百二十六条第三項の改正規定、第二百五十八条の改正規定、第二百六十四条の改正規定、第二百七十九条の改正規定、第二百八十条（見出しを含む。）の改正規定、第二百八十一条の改正規定、第二百八十一条の二（見出しを含む。）の改正規定、第二百八十一条の三の改正規定、第二百八十二条の改正規定、第二百八十二条の二を削る改正規定、第二百八十三条の改正規定、第二百八十四条の改正規定、第二百八十五条の改正規定、第二百八十六条の改正規定、第二百八十七条の改正規定、第二百八十八条の改正規定、第三編第二章第一節を削り、同編第一章中同条の次に四条を加える改正規定、第二百九十二条（見出しを含む。）の改正規定、同編第二章第二節第一款中同条の次に十三条を加える改正規定、同節を同章第一節とし、同章第三節を同章第二節とする改正規定、第三百三条の二の改正規定、第三百四条の改正規定、第三百五条の改正規定、第三百五条の二を削る改正規定、第三百六条の改正規定、第三百二十八条の改正規定、第三百二十八条の二の改正規定、第三百三十条の改正規定、第三百三十一条第一項の改正規定、第三百三十一条の二を削る改正規定、第三百三十二条の改正規定、第三百三十三条第一項第二号の改正規定、第三百三十四条の改正規定及び第三百三十八条第三項の改正規定並びに次条並びに附則第十一条から第十五条まで及び第十七条から第十九条までの規定　平成二十八年四月一日 suppl-4272-141/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-4 the provisions amending the table of contents (excluding the amending provisions listed in item (i) and the amending provisions listed in the preceding item), the provisions amending Article 1, paragraph (1), the provisions adding one Article after that Article, the provisions amending Article 8, item (ii), the provisions amending Article 17, the provisions amending Article 55, paragraph (2), item (vii), the provisions adding five Articles after Article 221, the provisions amending Article 222, the provisions amending Article 222-2 (excluding the portion adding "or dividends and similar income of listed shares, etc. in a Minor's Account prescribed in Article 9-9, paragraph (1) (Non-taxation of Dividend Income on Small Amounts of Listed Shares, etc. in a Minor's Account) of that Act" after "dividends and similar income" in paragraph (3), item (ii) of that Article), the provisions amending Article 224, paragraph (1), the provisions adding fifteen Articles after Article 225, the provisions amending Article 226, paragraph (3), the provisions amending Article 258, the provisions amending Article 264, the provisions amending Article 279, the provisions amending Article 280 (including the caption), the provisions amending Article 281, the provisions amending Article 281-2 (including the caption), the provisions amending Article 281-3, the provisions amending Article 282, the provisions deleting Article 282-2, the provisions amending Article 283, the provisions amending Article 284, the provisions amending Article 285, the provisions amending Article 286, the provisions amending Article 287, the provisions amending Article 288, the provisions deleting Part III, Chapter II, Section 1 and adding four Articles after that Article in Part III, Chapter I, the provisions amending Article 292 (including the caption), the provisions adding thirteen Articles after that Article in Part III, Chapter II, Section 2, Subsection 1, the provisions changing that Section to Section 1 of that Chapter and Section 3 of that Chapter to Section 2 of that Chapter, the provisions amending Article 303-2, the provisions amending Article 304, the provisions amending Article 305, the provisions deleting Article 305-2, the provisions amending Article 306, the provisions amending Article 328, the provisions amending Article 328-2, the provisions amending Article 330, the provisions amending Article 331, paragraph (1), the provisions deleting Article 331-2, the provisions amending Article 332, the provisions amending Article 333, paragraph (1), item (ii), the provisions amending Article 334 and the provisions amending Article 338, paragraph (3), and the provisions of the following Article, and the provisions of Articles 11 through 15 and Articles 17 through 19 of the Supplementary Provisions: April 1, 2016; machine translation, not official **五** 第四条第三号の改正規定及び第六十一条第一項第九号の改正規定並びに附則第五条の規定　会社法の一部を改正する法律（平成二十六年法律第九十号）の施行の日（平成二十七年五月一日） suppl-4272-141/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-5 the provisions amending Article 4, item (iii), the provisions amending Article 61, paragraph (1), item (ix), and the provisions of Article 5 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Companies Act (Act No. 90 of 2014) (May 1, 2015); machine translation, not official **六** 第三十四条第三項の改正規定、第四十一条の二（見出しを含む。）の改正規定、第四十三条第一項の改正規定、第四十七条の改正規定、第四十八条第五項の改正規定、第三百三十七条の改正規定、第三百三十八条第一項の改正規定、第三百四十三条の改正規定、第三百四十四条第一項の改正規定、第三百四十九条の改正規定、第三百五十条第一項の改正規定、第三百五十条の四の改正規定、第三百五十条の五第一項の改正規定、第三百五十条の九の改正規定及び第三百五十条の十第一項の改正規定並びに附則第三条及び第四条の規定　行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律（平成二十五年法律第二十八号）附則第三号に掲げる規定の施行の日 suppl-4272-141/art-1/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-6 the provisions amending Article 34, paragraph (3), the provisions amending Article 41-2 (including the caption), the provisions amending Article 43, paragraph (1), the provisions amending Article 47, the provisions amending Article 48, paragraph (5), the provisions amending Article 337, the provisions amending Article 338, paragraph (1), the provisions amending Article 343, the provisions amending Article 344, paragraph (1), the provisions amending Article 349, the provisions amending Article 350, paragraph (1), the provisions amending Article 350-4, the provisions amending Article 350-5, paragraph (1), the provisions amending Article 350-9 and the provisions amending Article 350-10, paragraph (1), and the provisions of Articles 3 and 4 of the Supplementary Provisions: the date of enforcement of the provisions listed in item (iii) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013). machine translation, not official ### 第二条（納税義務者等に関する経過措置） — Transitional Measures Concerning Taxpayers, etc. caption: machine translation, not official suppl-4272-141/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-2 **第一項** 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「平成二十六年改正法」という。）附則第三条第四項（納税義務者等に関する経過措置）の規定によりなおその効力を有するものとされる平成二十六年改正法第一条（所得税法の一部改正）の規定による改正前の所得税法（以下「平成二十六年旧所得税法」という。）第七条第一項（課税所得の範囲）の規定の適用については、改正前の所得税法施行令（以下「旧令」という。）第十七条（非永住者の国外源泉所得のうち課税される部分の金額の範囲等）の規定は、なおその効力を有する。 suppl-4272-141/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-2/par-1 With regard to the application of Article 7, paragraph (1) (Scope of Taxable Income) of the Income Tax 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. 10 of 2014; hereinafter referred to as the "2014 Amendment Act") (the Income Tax Act before that amendment being hereinafter referred to as the "2014 Former Income Tax Act") that remains in force pursuant to the provisions of Article 3, paragraph (4) (Transitional Measures Concerning Taxpayers, etc.) of the Supplementary Provisions of the 2014 Amendment Act, the provisions of Article 17 (Scope, etc. of the Amount of the Portion of Foreign Source Income of Non-Permanent Residents That Is Taxable) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") remain in force. machine translation, not official ### 第三条（非課税貯蓄に関する異動申告書に関する経過措置） — Transitional Measures Concerning the Notice of Change Concerning Tax-Exempt Savings caption: machine translation, not official suppl-4272-141/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-3 **第一項** 改正後の所得税法施行令（以下「新令」という。）第四十三条第一項（非課税貯蓄に関する異動申告書）の規定は、附則第一条第六号（施行期日）に定める日以後に提出する新令第四十三条第六項に規定する非課税貯蓄に関する異動申告書について適用し、同日前に提出した旧令第四十三条第六項（非課税貯蓄に関する異動申告書）に規定する非課税貯蓄に関する異動申告書については、なお従前の例による。 suppl-4272-141/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-3/par-1 The provisions of Article 43, paragraph (1) (Notice of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as the "New Order") apply to a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) of the New Order that is submitted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern a notice of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) (Notice of Change Concerning Tax-Exempt Savings) of the Former Order that was submitted before that date. machine translation, not official ### 第四条（非課税貯蓄相続申込書に関する経過措置） — Transitional Measures Concerning Application for Continuing Tax-Exempt Savings on Inheritance caption: machine translation, not official suppl-4272-141/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-4 **第一項** 新令第四十七条第二項（非課税貯蓄相続申込書）の規定は、附則第一条第六号（施行期日）に定める日以後に提出する新令第四十七条第一項に規定する非課税貯蓄相続申込書について適用し、同日前に提出した旧令第四十七条第一項（非課税貯蓄相続申込書）に規定する非課税貯蓄相続申込書については、なお従前の例による。 suppl-4272-141/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-4/par-1 The provisions of Article 47, paragraph (2) (Application for Continuing Tax-Exempt Savings on Inheritance) of the New Order apply to an application for continuing tax-exempt savings on inheritance prescribed in Article 47, paragraph (1) of the New Order that is submitted on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern an application for continuing tax-exempt savings on inheritance prescribed in Article 47, paragraph (1) (Application for Continuing Tax-Exempt Savings on Inheritance) of the Former Order that was submitted before that date. machine translation, not official ### 第五条（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等に関する経過措置） — Transitional Measures Concerning the Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc. caption: machine translation, not official suppl-4272-141/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-5 **第一項** 新令第六十一条第一項（第九号に係る部分に限る。）（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等）の規定は、附則第一条第五号（施行期日）に定める日以後に生ずる同項第九号に掲げる事由について適用し、同日前に生じた旧令第六十一条第一項第九号（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等）に掲げる事由については、なお従前の例による。 suppl-4272-141/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-5/par-1 The provisions of Article 61, paragraph (1) (limited to the portion pertaining to item (ix)) (Method of Calculating the Amount of Stated Capital, etc. or Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held) of the New Order apply to the event set forth in item (ix) of that paragraph that occurs on or after the date specified in Article 1, item (v) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the event set forth in Article 61, paragraph (1), item (ix) (Method of Calculating the Amount of Stated Capital, etc. or Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held) of the Former Order that occurred before that date. machine translation, not official ### 第六条（資産の譲渡とみなされる行為に関する経過措置） — Transitional Measures Concerning Acts Deemed to Be a Transfer of Assets caption: machine translation, not official suppl-4272-141/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-6 **第一項** 新令第七十九条（第一項第三号に係る部分に限る。）（資産の譲渡とみなされる行為）の規定は、個人がこの政令の施行の日以後に行う同項に規定する借地権の設定について適用する。 suppl-4272-141/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-6/par-1 The provisions of Article 79 (limited to the portion pertaining to paragraph (1), item (iii)) (Acts Deemed to Be Transfers of Assets) of the New Order apply to the establishment of a land leasehold right prescribed in that paragraph that an individual carries out on or after the date this Cabinet Order comes into effect. machine translation, not official ### 第七条（一括評価貸金に係る貸倒引当金勘定への繰入限度額に関する経過措置） — Transitional Measures Concerning the Transfer Limit to the Reserve Account for Bad Debts for Collectively Assessed Loans caption: machine translation, not official suppl-4272-141/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-7 **第一項** 新令第百四十五条第二項（一括評価貸金に係る貸倒引当金勘定への繰入限度額）の規定は、平成二十七年分以後の所得税について適用し、平成二十六年分以前の所得税については、なお従前の例による。 suppl-4272-141/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-7/par-1 The provisions of Article 145, paragraph (2) (Transfer Limit to the Reserve Account for Bad Debts for Collectively Assessed Loans) of the New Order apply to the income tax for 2015 and subsequent years, and the provisions then in force continue to govern the income tax for 2014 and earlier years. machine translation, not official **第二項** 新令第百四十五条第一項の居住者がこの政令の施行の日前に死亡した場合における当該居住者の平成二十七年分の所得税に係る同条第二項の規定の適用については、同項中「平成二十七年一月一日」とあるのは「平成十年一月一日」と、「平成二十七年及び平成二十八年」とあるのは「平成十年及び平成十一年」とする。 suppl-4272-141/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-7/par-2 With regard to the application of the provisions of Article 145, paragraph (2) of the New Order to the income tax for 2015 of a Resident prescribed in Article 145, paragraph (1) of the New Order, where the Resident dies before the date this Cabinet Order comes into effect, the phrase "January 1, 2015" in Article 145, paragraph (2) of the New Order is deemed to be replaced with "January 1, 1998", and the phrase "2015 and 2016" is deemed to be replaced with "1998 and 1999". machine translation, not official **第三項** 新令第百四十五条第一項の居住者が平成二十八年一月一日から同年十二月三十一日までの間に死亡した場合における当該居住者の平成二十八年分の所得税に係る同条第二項の規定の適用については、同項中「平成二十七年及び平成二十八年の各年の十二月三十一日」とあり、及び「当該各年の十二月三十一日」とあるのは、「平成二十七年十二月三十一日及びその死亡の時」とする。 suppl-4272-141/art-7/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-7/par-3 With regard to the application of the provisions of Article 145, paragraph (2) of the New Order to the income tax for 2016 of a Resident prescribed in Article 145, paragraph (1) of the New Order, where the Resident dies during the period from January 1 to December 31, 2016, the phrases "December 31 of each of the years 2015 and 2016" and "December 31 of each of those years" in Article 145, paragraph (2) of the New Order are deemed to be replaced with "December 31, 2015 and the time of death". machine translation, not official ### 第八条（国外転出をする場合の譲渡所得等の特例等に関する経過措置） — Transitional Measures Concerning the Special Provisions for Capital Gains, etc. upon Departure from Japan, etc. caption: machine translation, not official suppl-4272-141/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-8 **第一項** 平成二十七年七月一日から同年十二月三十一日までの間における新令第百七十条第一項（国外転出をする場合の譲渡所得等の特例）の規定の適用については、同項中「若しくは第四項（一般株式等に係る譲渡所得等の課税の特例）又は第三十七条の十一第三項若しくは第四項（上場株式等に係る譲渡所得等の課税の特例）」とあるのは「又は第四項（株式等に係る譲渡所得等の課税の特例）」と、「同法第三十七条の十第一項に規定する一般株式等に係る譲渡所得等又は同法第三十七条の十一第一項に規定する上場株式等に係る譲渡所得等」とあるのは「同条第一項に規定する株式等に係る譲渡所得等」と、「同法第三十七条の十第三項若しくは第四項各号又は第三十七条の十一第四項各号」とあるのは「同条第三項又は第四項各号」と、「同法第三十七条の十第二項」とあるのは「同条第二項」とする。 suppl-4272-141/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-8/par-1 With regard to the application of Article 170, paragraph (1) (Special Provisions for Capital Gains, etc. upon Departure from Japan) of the New Order during the period from July 1 to December 31, 2015, the phrase "or paragraph (4) (Special Provisions on Taxation of Capital Gains, etc. on General Shares, etc.) or Article 37-11, paragraph (3) or (4) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.)" in that paragraph is deemed to be replaced with "or paragraph (4) (Special Provisions on Taxation of Capital Gains, etc. on Shares, etc.)"; the phrase "capital gains, etc. from general shares, etc. prescribed in Article 37-10, paragraph (1) of that Act or capital gains, etc. from listed shares, etc. prescribed in Article 37-11, paragraph (1) of that Act" is deemed to be replaced with "capital gains, etc. from shares, etc. prescribed in paragraph (1) of that Article"; the phrase "the items of Article 37-10, paragraph (3) or (4) or the items of Article 37-11, paragraph (4) of that Act" is deemed to be replaced with "the items of paragraph (3) or (4) of that Article"; and the phrase "Article 37-10, paragraph (2) of that Act" is deemed to be replaced with "paragraph (2) of that Article". machine translation, not official **第二項** 平成二十七年七月一日前において居住者が出入国管理及び難民認定法（昭和二十六年政令第三百十九号）別表第二（在留資格）の上欄の在留資格をもって在留していた期間がある場合における所得税法施行令第百七十条第三項第一号及び第百七十条の二第一項（贈与等により非居住者に資産が移転した場合の譲渡所得等の特例）の規定の適用については、同号中「期間を除く」とあるのは、「期間及び平成二十七年六月三十日までに同法別表第二（在留資格）の上欄の在留資格をもつて在留していた期間を除く」とする。 suppl-4272-141/art-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-8/par-2 With regard to the application of Article 170, paragraph (3), item (i) and Article 170-2, paragraph (1) (Special Provisions for Capital Gains, etc. When Assets Are Transferred to a Nonresident by Gift or Similar Transfer) of the Order for Enforcement of the Income Tax Act in the case where a Resident has had a period of residence before July 1, 2015 with a status of residence in the upper column of Appended Table II (Status of Residence) of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951), the phrase "excluding the period" in Article 170, paragraph (3), item (i) of that Order is deemed to be replaced with "excluding the period and any period of residence through June 30, 2015 with a status of residence in the upper column of Appended Table II (Status of Residence) of that Act". machine translation, not official ### 第九条（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 caption: machine translation, not official suppl-4272-141/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-9 **第一項** 新令第百八十二条の二第二項（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、平成二十七年分以後の所得税について適用し、平成二十六年分以前の所得税については、なお従前の例による。 suppl-4272-141/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-9/par-1 The provisions of Article 182-2, paragraph (2) (Inclusion in Necessary Expenses of Non-Deductible Consumption Tax Amount, etc. on Assets) of the New Order apply to the income tax for 2015 and subsequent years, and the provisions then in force continue to govern the income tax for 2014 and earlier years. machine translation, not official ### 第十条（外国税額控除に関する経過措置） — Transitional Measures Concerning the Foreign Tax Credit caption: machine translation, not official suppl-4272-141/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-10 **第一項** 平成二十六年改正法附則第七条第二項（外国税額控除に関する経過措置）の規定によりなおその効力を有するものとされる平成二十六年旧所得税法第九十五条（外国税額控除）の規定に基づく旧令第二百二十二条（控除限度額の計算）及び第二百二十二条の二（外国税額控除の対象とならない外国所得税の額）の規定は、なおその効力を有する。この場合において、平成二十八年一月一日から同年十二月三十一日までの間における同条第三項第二号の規定の適用については、同号中「配当等」とあるのは、「配当等又は同法第九条の九第一項（未成年者口座内の少額上場株式等に係る配当所得の非課税）に規定する未成年者口座内上場株式等の配当等」とする。 suppl-4272-141/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-10/par-1 The provisions of Article 222 (Calculation of Maximum Credit) and Article 222-2 (Amount of Foreign Income Tax Not Eligible for Foreign Tax Credit) of the Former Order, which are based on the provisions of Article 95 (Foreign Tax Credit) of the 2014 Former Income Tax Act that are to remain in force pursuant to the provisions of Article 7, paragraph (2) (Transitional Measures Concerning Foreign Tax Credit) of the Supplementary Provisions of the 2014 Amendment Act, remain in force. In this case, with regard to the application of Article 222-2, paragraph (3), item (ii) of the Former Order during the period from January 1 to December 31, 2016, the phrase "dividends and similar income" in that item is deemed to be replaced with "dividends and similar income or dividends and similar income on listed shares, etc. in a Minor's account prescribed in Article 9-9, paragraph (1) (Tax Exemption on Dividend Income from Small-Amount Listed Shares, etc. in a Minor's Account) of that Act". machine translation, not official ### 第十一条（年の中途で非居住者が居住者となった場合の税額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of Tax Amount Where a Nonresident Becomes a Resident in the Middle of a Year caption: machine translation, not official suppl-4272-141/art-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-11 **第一項** 新令第二百五十八条（年の中途で非居住者が居住者となった場合の税額の計算）の規定は、平成二十九年分以後の所得税について適用し、平成二十八年分以前の所得税については、なお従前の例による。 suppl-4272-141/art-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-11/par-1 The provisions of Article 258 (Calculation of Tax Amount Where a Nonresident Becomes a Resident in the Middle of a Year) of the New Order apply to the income tax for 2017 and subsequent years, and the provisions then in force continue to govern the income tax for 2016 and earlier years. machine translation, not official ### 第十二条（国内源泉所得等に関する経過措置） — Transitional Measures for Domestic Source Income, etc. caption: machine translation, not official suppl-4272-141/art-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-12 **第一項** 平成二十六年改正法附則第十条第二項（国内源泉所得等に関する経過措置）の規定によりなおその効力を有するものとされる平成二十六年旧所得税法第百六十一条（国内源泉所得）の規定の適用については、旧令第二百七十九条から第二百八十八条まで（国内において行なう事業から生ずる所得等）の規定は、なおその効力を有する。 suppl-4272-141/art-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-12/par-1 With regard to the application of Article 161 (Domestic Source Income) of the 2014 Former Income Tax Act, which is to remain in force pursuant to the provisions of Article 10, paragraph (2) (Transitional Measures for Domestic Source Income, etc.) of the Supplementary Provisions of the 2014 Amendment Act, the provisions of Articles 279 through 288 (Income Arising from Business Conducted in Japan, etc.) of the Former Order remain in force. machine translation, not official ### 第十三条（非居住者に対する課税の方法等に関する経過措置） — Transitional Measures Concerning the Method of Taxation of Nonresidents, etc. caption: machine translation, not official suppl-4272-141/art-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-13 **第一項** 平成二十六年改正法附則第十一条第二項（非居住者に対する課税の方法等に関する経過措置）の規定によりなおその効力を有するものとされる平成二十六年旧所得税法第百六十四条第一項（非居住者に対する課税の方法）及び第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）の規定の適用については、旧令第二百八十九条から第二百九十二条まで（非居住者の有する支店その他事業を行なう一定の場所等）の規定は、なおその効力を有する。 suppl-4272-141/art-13/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-13/par-1 With regard to the application of Article 164, paragraph (1) (How Nonresidents Are Taxed) and Article 165 (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the 2014 Former Income Tax Act, which are to remain in force pursuant to the provisions of Article 11, paragraph (2) (Transitional Measures Concerning the Method of Taxation of Nonresidents, etc.) of the Supplementary Provisions of the 2014 Amendment Act, the provisions of Articles 289 through 292 (Branches and Other Fixed Places of Business of a Nonresident, etc.) of the Former Order remain in force. machine translation, not official ### 第十四条（源泉徴収義務等に関する経過措置） — Transitional Measures Concerning the Obligation to Withhold Tax, etc. caption: machine translation, not official suppl-4272-141/art-14 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-14 **第一項** 平成二十六年改正法附則第十九条第三項（源泉徴収義務等に関する経過措置）の規定によりなおその効力を有するものとされる平成二十六年旧所得税法第二百十四条第一項から第三項まで（源泉徴収を要しない非居住者の国内源泉所得）の規定の適用については、旧令第三百三十条から第三百三十三条まで（非居住者が源泉徴収の免除を受けるための要件等）の規定は、なおその効力を有する。 suppl-4272-141/art-14/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-14/par-1 With regard to the application of Article 214, paragraphs (1) through (3) (Domestic Source Income of Nonresidents Which Is Exempt from Withholding) of the 2014 Former Income Tax Act, which are to remain in force pursuant to the provisions of Article 19, paragraph (3) (Transitional Measures Concerning the Obligation to Withhold Tax, etc.) of the Supplementary Provisions of the 2014 Amendment Act, the provisions of Articles 330 through 333 (Requirements Allowing a Nonresident to Be Exempt from Withholding, etc.) of the Former Order remain in force. machine translation, not official ### 第十四条の二（支払調書に関する経過措置） — Transitional Measures Concerning Payment Reports caption: machine translation, not official suppl-4272-141/art-14-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-14-2 **第一項** 平成二十八年四月一日から同年十二月三十一日までの間に支払が確定し、又は支払われる平成二十六年改正法第一条（所得税法の一部改正）の規定による改正後の所得税法第百六十一条第一項第四号又は第八号（国内源泉所得）に掲げる国内源泉所得がある場合の平成二十六年改正法第一条の規定による改正後の所得税法第二百二十五条第一項（支払調書及び支払通知書）の規定の適用については、同項中「及び第百六十一条第一項第四号」とあるのは「及び第百六十一条第一項第四号（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）第一条（所得税法の一部改正）の規定による改正前の所得税法（第八号において「旧所得税法」という。）第百六十一条第一号の二に掲げるものに該当するものに限る。）」と、同項第八号中「第百六十一条第一項第四号若しくは第六号」とあるのは「第百六十一条第一項第四号（旧所得税法第百六十一条第一号の二に掲げるものに該当するものに限る。）、第六号、第七号、第八号（旧所得税法第百六十一条第四号に掲げるものに該当するものに限る。）若しくは第九号」とする。 suppl-4272-141/art-14-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-14-2/par-1 With regard to the application of Article 225, paragraph (1) (Payment Reports and Notice of Payment) of the Income Tax Act as amended by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the 2014 Amendment Act, in the case where there is domestic source income set forth in Article 161, paragraph (1), item (iv) or item (viii) (Domestic Source Income) of the Income Tax Act as so amended, the payment of which is finalized or made during the period from April 1 to December 31, 2016, the phrase "or the domestic source income set forth in Article 161, paragraph (1), item (iv)" in Article 225, paragraph (1) of the Income Tax Act as so amended is deemed to be replaced with "or the domestic source income set forth in Article 161, paragraph (1), item (iv) (limited to that which falls under what is set forth in Article 161, item (i)-2 of the Income Tax Act as it stood prior to amendment by 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) (referred to as the "Former Income Tax Act" in item (viii)))", and the phrase "Article 161, paragraph (1), item (iv) or item (vi)" in item (viii) of Article 225, paragraph (1) of the Income Tax Act as so amended is deemed to be replaced with "Article 161, paragraph (1), item (iv) (limited to that which falls under what is set forth in Article 161, item (i)-2 of the Former Income Tax Act), item (vi), item (vii), item (viii) (limited to that which falls under what is set forth in Article 161, item (iv) of the Former Income Tax Act), or item (ix)". machine translation, not official --- ## Cites - suppl-4272-141/art-1/par-1/item-1: 附則第八条 → 所得税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-4272-141/art-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-8 - suppl-4272-141/art-1/par-1/item-2: 附則第九条 → 所得税法施行令 附則第九条 (Supplementary Provisions, Article 9), suppl-4272-141/art-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-9 - suppl-4272-141/art-1/par-1/item-3: 附則第七条第三項 → 所得税法施行令 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4272-141/art-7/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-7/par-3 - suppl-4272-141/art-1/par-1/item-3: 第十条 → 所得税法施行令 附則第十条 (Supplementary Provisions, Article 10), suppl-4272-141/art-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-10 - suppl-4272-141/art-1/par-1/item-4: 第一号 → 所得税法施行令 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4272-141/art-1/par-1/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-1 - suppl-4272-141/art-1/par-1/item-4: 前号 → 所得税法施行令 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4272-141/art-1/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-3 - suppl-4272-141/art-1/par-1/item-4: 次条 → 所得税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4272-141/art-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-2 - suppl-4272-141/art-1/par-1/item-4: 附則第十一条から第十五条まで → 所得税法施行令 附則第十一条 (Supplementary Provisions, Article 11), suppl-4272-141/art-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-11 - suppl-4272-141/art-1/par-1/item-5: 附則第五条 → 所得税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4272-141/art-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-5 - suppl-4272-141/art-1/par-1/item-6: 附則第三条 → 所得税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4272-141/art-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-3 - suppl-4272-141/art-1/par-1/item-6: 第四条 → 所得税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4272-141/art-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-4 - suppl-4272-141/art-2/par-1: 平成二十六年改正法第一条 → e-Gov law 426AC0000000010, 第一条 (Article 1), art-1 — not held in this collection - suppl-4272-141/art-3/par-1: 第四十三条第一項 → 所得税法施行令 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-1 - suppl-4272-141/art-3/par-1: 附則第一条第六号 → 所得税法施行令 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4272-141/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-6 - suppl-4272-141/art-3/par-1: 新令第四十三条第六項 → 所得税法施行令 第四十三条第六項 (Article 43, paragraph (6)), art-43/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-43/par-6 - suppl-4272-141/art-4/par-1: 新令第四十七条第二項 → 所得税法施行令 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47/par-2 - suppl-4272-141/art-4/par-1: 附則第一条第六号 → 所得税法施行令 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4272-141/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-6 - suppl-4272-141/art-4/par-1: 新令第四十七条第一項 → 所得税法施行令 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-47/par-1 - suppl-4272-141/art-5/par-1: 新令第六十一条第一項 → 所得税法施行令 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-1 - suppl-4272-141/art-5/par-1: 第九号 → 所得税法施行令 第六十一条第一項第九号 (Article 61, paragraph (1), item (ix)), art-61/par-1/item-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-1/item-9 - suppl-4272-141/art-5/par-1: 附則第一条第五号 → 所得税法施行令 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-4272-141/art-1/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-5 - suppl-4272-141/art-6/par-1: 新令第七十九条 → 所得税法施行令 第七十九条 (Article 79), art-79 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-79 - suppl-4272-141/art-6/par-1: 第一項第三号 → 所得税法施行令 第七十九条第一項第三号 (Article 79, paragraph (1), item (iii)), art-79/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-79/par-1/item-3 - suppl-4272-141/art-6/par-1: 同項 → 所得税法施行令 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-79/par-1 - suppl-4272-141/art-7/par-1: 新令第百四十五条第二項 → 所得税法施行令 第百四十五条第二項 (Article 145, paragraph (2)), art-145/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-145/par-2 - suppl-4272-141/art-7/par-2: 新令第百四十五条第一項 → 所得税法施行令 第百四十五条第一項 (Article 145, paragraph (1)), art-145/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-145/par-1 - suppl-4272-141/art-7/par-2: 同条第二項 → 所得税法施行令 第百四十五条第二項 (Article 145, paragraph (2)), art-145/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-145/par-2 - suppl-4272-141/art-7/par-3: 新令第百四十五条第一項 → 所得税法施行令 第百四十五条第一項 (Article 145, paragraph (1)), art-145/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-145/par-1 - suppl-4272-141/art-7/par-3: 同条第二項 → 所得税法施行令 第百四十五条第二項 (Article 145, paragraph (2)), art-145/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-145/par-2 - suppl-4272-141/art-8/par-1: 新令第百七十条第一項 → 所得税法施行令 第百七十条第一項 (Article 170, paragraph (1)), art-170/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170/par-1 - suppl-4272-141/art-8/par-1: 第四項 → 所得税法施行令 第百七十条第四項 (Article 170, paragraph (4)), art-170/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170/par-4 - suppl-4272-141/art-8/par-2: 別表第二 → 出入国管理及び難民認定法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/ja/immigration-control-act/appdx-2 (e-Gov law ID 326CO0000000319) - suppl-4272-141/art-8/par-2: 所得税法施行令第百七十条第三項第一号 → 所得税法施行令 第百七十条第三項第一号 (Article 170, paragraph (3), item (i)), art-170/par-3/item-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170/par-3/item-1 - suppl-4272-141/art-8/par-2: 第百七十条の二第一項 → 所得税法施行令 第百七十条の二第一項 (Article 170-2, paragraph (1)), art-170-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170-2/par-1 - suppl-4272-141/art-9/par-1: 新令第百八十二条の二第二項 → 所得税法施行令 第百八十二条の二第二項 (Article 182-2, paragraph (2)), art-182-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-182-2/par-2 - suppl-4272-141/art-11/par-1: 新令第二百五十八条 → 所得税法施行令 第二百五十八条 (Article 258), art-258 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-258 - suppl-4272-141/art-14-2/par-1: 平成二十六年改正法第一条 → e-Gov law 426AC0000000010, 第一条 (Article 1), art-1 — not held in this collection - suppl-4272-141/art-14-2/par-1: 所得税法第百六十一条第一項第四号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-4 (e-Gov law ID 340AC0000000033) - suppl-4272-141/art-14-2/par-1: 第八号 → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-8 (e-Gov law ID 340AC0000000033) - suppl-4272-141/art-14-2/par-1: 所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 (e-Gov law ID 340AC0000000033) - suppl-4272-141/art-14-2/par-1: 第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-8 (e-Gov law ID 340AC0000000033) - suppl-4272-141/art-14-2/par-1: 第六号 → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-6 (e-Gov law ID 340AC0000000033) - suppl-4272-141/art-14-2/par-1: 第七号 → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-7 (e-Gov law ID 340AC0000000033) - suppl-4272-141/art-14-2/par-1: 第九号 → 所得税法 第百六十一条第一項第九号 (Article 161, paragraph (1), item (ix)), art-161/par-1/item-9 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-9 (e-Gov law ID 340AC0000000033) ## Cited by 9 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/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-4272-141/art-1/par-1/item-2 - 所得税法施行令 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-3 - 所得税法施行令 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-4 - 所得税法施行令 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-5 - 所得税法施行令 附則第一条第一項第六号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-1/par-1/item-6 - 所得税法施行令 附則第三条第一項（非課税貯蓄に関する異動申告書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-3/par-1 - 所得税法施行令 附則第四条第一項（非課税貯蓄相続申込書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-4/par-1 - 所得税法施行令 附則第五条第一項（所有株式に対応する資本金等の額又は連結個別資本金等の額の計算方法等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4272-141/art-5/par-1 --- ## 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-20261106T163957-120, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-160, 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-20261106T163957-160, 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-20261106T173921-114, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-119, 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 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-129, 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-20261106T173921-129, 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