# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（国外転出をする場合の譲渡所得等の特例に関する経過措置） — address `suppl-4282-145/art-9` - 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-9 - 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. --- ### 第九条（国外転出をする場合の譲渡所得等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Capital Gains, etc. in the Case of Departure from Japan caption: machine translation, not official suppl-4282-145/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-9 **第一項** 新令第百七十条第五項（第十六号に係る部分に限る。）及び第六項（国外転出をする場合の譲渡所得等の特例）（これらの規定を新令第百七十条の二第二項及び第三項（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）において準用する場合を含む。）の規定は、平成二十八年一月一日以後に新令第百七十条第五項に規定する譲渡又は限定相続等があった同項に規定する有価証券等について適用し、同日前に旧令第百七十条第四項（国外転出をする場合の譲渡所得等の特例）に規定する譲渡又は限定相続等があった同項に規定する有価証券等については、なお従前の例による。 suppl-4282-145/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-9/par-1 The provisions of Article 170, paragraph (5) (limited to the portion pertaining to item (xvi)) and paragraph (6) (Special Provisions on Capital Gains, etc. in the Case of Departure from Japan) of the New Order (including where these provisions are applied mutatis mutandis pursuant to Article 170-2, paragraphs (2) and (3) (Special Provisions on Capital Gains, etc. in the Case Where Assets Are Transferred to a Nonresident by a Gift or Similar Transfer) of the New Order) apply to the Securities and similar interests prescribed in Article 170, paragraph (5) of the New Order for which a transfer or gift or inheritance with limited liability prescribed in that paragraph took place on or after January 1, 2016, and the provisions then in force continue to govern the Securities and similar interests prescribed in Article 170, paragraph (4) (Special Provisions on Capital Gains, etc. in the Case of Departure from Japan) of the Former Order for which a transfer or gift or inheritance with limited liability prescribed in that paragraph took place before that date. machine translation, not official **第二項** 新令第百七十条第八項（新令第百七十条の二第六項において準用する場合を含む。）の規定は、平成二十八年一月一日以後に新令第百七十条第八項に規定する譲渡又は限定相続等により移転をする同項に規定する有価証券等の判定について適用し、同日前に旧令第百七十条第七項に規定する譲渡又は限定相続等により移転をした同項に規定する有価証券等の判定については、なお従前の例による。 suppl-4282-145/art-9/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4282-145/art-9/par-2 The provisions of Article 170, paragraph (8) of the New Order (including where applied mutatis mutandis pursuant to Article 170-2, paragraph (6) of the New Order) apply to the determination of the Securities and similar interests prescribed in Article 170, paragraph (8) of the New Order that are transferred by a transfer or gift or inheritance with limited liability prescribed in that paragraph on or after January 1, 2016, and the provisions then in force continue to govern the determination of the Securities and similar interests prescribed in Article 170, paragraph (7) of the Former Order that were transferred by a transfer or gift or inheritance with limited liability prescribed in that paragraph before that date. machine translation, not official --- ## Cites - suppl-4282-145/art-9/par-1: 新令第百七十条第五項 → 所得税法施行令 第百七十条第五項 (Article 170, paragraph (5)), art-170/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170/par-5 - suppl-4282-145/art-9/par-1: 第十六号 → 所得税法施行令 第百七十条第五項第十七号 (Article 170, paragraph (5), item (xvii)), art-170/par-5/item-17 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170/par-5/item-17 - suppl-4282-145/art-9/par-1: 第六項 → 所得税法施行令 第百七十条第六項 (Article 170, paragraph (6)), art-170/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170/par-6 - suppl-4282-145/art-9/par-1: 新令第百七十条の二第二項 → 所得税法施行令 第百七十条の二第二項 (Article 170-2, paragraph (2)), art-170-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170-2/par-2 - suppl-4282-145/art-9/par-1: 第三項 → 所得税法施行令 第百七十条の二第三項 (Article 170-2, paragraph (3)), art-170-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170-2/par-3 - suppl-4282-145/art-9/par-2: 新令第百七十条第八項 → 所得税法施行令 第百七十条第八項 (Article 170, paragraph (8)), art-170/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170/par-8 - suppl-4282-145/art-9/par-2: 新令第百七十条の二第六項 → 所得税法施行令 第百七十条の二第六項 (Article 170-2, paragraph (6)), art-170-2/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170-2/par-6 --- ## 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