# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例に関する経過措置） — address `suppl-4282-145/art-10` - 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-4282-145/art-10 - 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. --- ### 第十条（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Foreign Tax Credit Pertaining to Special Provisions on Capital Gains, etc. in the Case of Departure from Japan caption: machine translation, not official suppl-4282-145/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-10 **第一項** 新令第二百二十六条の二第二項（国外転出をする場合の譲渡所得等の特例に係る外国税額控除の特例）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-4282-145/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-10/par-1 The provisions of Article 226-2, paragraph (2) (Special Provisions on Foreign Tax Credit Pertaining to Special Provisions on Capital Gains, etc. in the Case of Departure from Japan) of the New Order apply to income tax for 2017 and subsequent years, and the provisions then in force continue to govern income tax for 2016 and earlier years. machine translation, not official --- ## Cites - suppl-4282-145/art-10/par-1: 新令第二百二十六条の二第二項 → 所得税法施行令 第二百二十六条の二第二項 (Article 226-2, paragraph (2)), art-226-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-226-2/par-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-20261106T173921-130, 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