# 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-4292-105. 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-4292-105` - 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-4292-105 - 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 平成二九年三月三一日政令第一〇五号 suppl-4292-105 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4292-105/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-1 **第一項** この政令は、平成二十九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-4292-105/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-1/par-1 This Cabinet Order comes into effect on April 1, 2017; 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** 第六十一条第一項の改正規定（「第二十五条第一項第四号」を「第二十五条第一項第五号」に改める部分を除く。）、第八十三条の二第四項第七号の改正規定、同項第六号の改正規定、第百十三条第二項の改正規定、第百十六条の改正規定、第百六十七条の七第四項の改正規定及び第三百四条第二号の改正規定並びに附則第四条第一項の規定　平成二十九年十月一日 suppl-4292-105/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-1/par-1/item-1 the provisions amending Article 61, paragraph (1) (excluding the portion changing "Article 25, paragraph (1), item (iv)" to "Article 25, paragraph (1), item (v)"), the provisions amending Article 83-2, paragraph (4), item (vii), the provisions amending item (vi) of that paragraph, the provisions amending Article 113, paragraph (2), the provisions amending Article 116, the provisions amending Article 167-7, paragraph (4) and the provisions amending Article 304, item (ii), and the provisions of Article 4, paragraph (1) of the Supplementary Provisions: October 1, 2017; machine translation, not official **二** 第一条第一項の改正規定、第十一条第二項及び第十一条の二第二項の改正規定、第二百五条第二項各号の改正規定、第二百十八条（見出しを含む。）の改正規定、第二百十九条第一項の改正規定、第二百二十条（見出しを含む。）の改正規定、第二百六十二条第一項の改正規定、第三百十六条の二第二項第二号、第三百十八条及び第三百十八条の二第一号の改正規定、第三百十八条の三（見出しを含む。）の改正規定並びに第三百十九条の十一第一号の改正規定並びに附則第十四条中租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律施行令（昭和六十二年政令第三百三十五号）第四条の二第一項の改正規定及び附則第十五条の規定　平成三十年一月一日 suppl-4292-105/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-1/par-1/item-2 the provisions amending Article 1, paragraph (1), the provisions amending Article 11, paragraph (2) and Article 11-2, paragraph (2), the provisions amending the items of Article 205, paragraph (2), the provisions amending Article 218 (including the caption), the provisions amending Article 219, paragraph (1), the provisions amending Article 220 (including the caption), the provisions amending Article 262, paragraph (1), the provisions amending Article 316-2, paragraph (2), item (ii), Article 318 and Article 318-2, item (i), the provisions amending Article 318-3 (including the caption), and the provisions amending Article 319-11, item (i), and, in Article 14 of the Supplementary Provisions, the provisions amending Article 4-2, paragraph (1) of the Order for Enforcement of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Cabinet Order No. 335 of 1987), and the provisions of Article 15 of the Supplementary Provisions: January 1, 2018; machine translation, not official **三** 第二百二十二条の二第四項の改正規定　平成三十年四月一日 suppl-4292-105/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-1/par-1/item-3 the provisions amending Article 222-2, paragraph (4): April 1, 2018. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4292-105/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-2 **第一項** 別段の定めがあるものを除き、改正後の所得税法施行令（以下「新令」という。）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-4292-105/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-2/par-1 Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after the amendment (hereinafter referred to as 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 ### 第三条（非永住者の課税所得の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Taxable Income of Non-Permanent Residents caption: machine translation, not official suppl-4292-105/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-3 **第一項** 個人が、この政令の施行の日（以下「施行日」という。）以後に、有価証券でその取得の日が当該有価証券に係る新令第十七条第一項（非永住者の課税所得の範囲）に規定する期間内にあるものの同項に規定する譲渡を行う場合において、同日が施行日前であるときは、当該有価証券は、同項に規定する特定有価証券に該当するものとみなして、同条の規定を適用する。 suppl-4292-105/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-3/par-1 Where, on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), an individual makes a transfer, prescribed in Article 17, paragraph (1) (Scope of Taxable Income of Non-Permanent Residents) of the New Order, of Securities for which the date of acquisition falls within the period prescribed in that paragraph pertaining to those Securities, and that date is before the Effective Date, those Securities are deemed to fall under the specified Securities prescribed in that paragraph, and the provisions of that Article apply. machine translation, not official ### 第四条（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-4292-105/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-4 **第一項** 新令第六十一条第一項（第十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、平成二十九年十月一日以後に生ずる同号に掲げる事由について適用する。 suppl-4292-105/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-4/par-1 The provisions of Article 61, paragraph (1) (limited to the portion pertaining to item (x)) (Method of Calculating the Amount of Stated Capital, etc. or the Amount of Consolidated Individual Stated Capital, etc. Corresponding to Shares Held, etc.) of the New Order apply to the events listed in that item that occur on or after October 1, 2017. machine translation, not official **第二項** 施行日から平成二十九年九月三十日までの間における新令第六十一条第四項の規定の適用については、同項第九号中「第二条第十二号の五の二」とあるのは、「第二条第十二号の六」とする。 suppl-4292-105/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-4/par-2 With regard to the application of Article 61, paragraph (4) of the New Order during the period from the Effective Date to September 30, 2017, the phrase "Article 2, item (xii)-5-2" in item (ix) of that paragraph is deemed to be replaced with "Article 2, item (xii)-6". machine translation, not official ### 第五条（退職所得控除額に係る勤続年数の計算に関する経過措置） — Transitional Measures Concerning the Calculation of Years of Service for the Retirement Income Deduction caption: machine translation, not official suppl-4292-105/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-5 **第一項** 新令第六十九条第一項（退職所得控除額に係る勤続年数の計算）の規定は、施行日以後に支払を受けるべき同項第二号に規定する退職一時金等について適用し、施行日前に支払を受けるべき改正前の所得税法施行令（以下「旧令」という。）第六十九条第一項第二号（退職所得控除額に係る勤続年数の計算）に規定する退職一時金等については、なお従前の例による。 suppl-4292-105/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-5/par-1 The provisions of Article 69, paragraph (1) (Calculation of Years of Service for the Retirement Income Deduction) of the New Order apply to the lump-sum retirement payment, etc. prescribed in item (ii) of that paragraph that is to be received on or after the Effective Date, and the provisions then in force continue to govern the lump-sum retirement payment, etc. prescribed in Article 69, paragraph (1), item (ii) (Calculation of Years of Service for the Retirement Income Deduction) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") that is to be received before the Effective Date. machine translation, not official ### 第六条（分割対価資産の一部のみを分割法人の株主等に交付する場合の取扱いに関する経過措置） — Transitional Measures Concerning the Treatment Where Only Part of the Assets as a Consideration for a Split Are Delivered to the Shareholders, Members, or Other Investors of the Splitting Corporation caption: machine translation, not official suppl-4292-105/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-6 **第一項** 新令第八十三条（分割対価資産の一部のみを分割法人の株主等に交付する場合の取扱い）の規定は、施行日以後に行われる法人の分割について適用し、施行日前に行われた法人の分割については、なお従前の例による。 suppl-4292-105/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-6/par-1 The provisions of Article 83 (Treatment Where Only Part of the Assets as a Consideration for a Split Are Delivered to the Shareholders, Members, or Other Investors of the Splitting Corporation) of the New Order apply to a split of a corporation that takes place on or after the Effective Date, and the provisions then in force continue to govern a split of a corporation that took place before the Effective Date. machine translation, not official ### 第七条（合併等により交付する株式に一に満たない端数がある場合の所得計算に関する経過措置） — Transitional Measures regarding Calculation of Income Where There Is a Fraction of Less Than One Share in Shares Delivered Through a Merger, etc. caption: machine translation, not official suppl-4292-105/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-7 **第一項** 新令第八十三条の二第三項（合併等により交付する株式に一に満たない端数がある場合の所得計算）の規定は、施行日以後に行われる同条第五項第六号に規定する株式分配について適用する。 suppl-4292-105/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-7/par-1 The provisions of Article 83-2, paragraph (3) (Calculation of Income Where There Is a Fraction of Less Than One in Shares Delivered Through a Merger, etc.) of the New Order apply to a share distribution prescribed in paragraph (5), item (vi) of that Article that takes place on or after the Effective Date. machine translation, not official **第二項** 施行日から平成二十九年九月三十日までの間における新令第八十三条の二第五項の規定の適用については、同項第七号中「第二条第十二号の五の二」とあるのは、「第二条第十二号の六」とする。 suppl-4292-105/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-7/par-2 With regard to the application of Article 83-2, paragraph (5) of the New Order during the period from the Effective Date to September 30, 2017, the phrase "Article 2, item (xii)-5-2" in item (vii) of that paragraph is deemed to be replaced with "Article 2, item (xii)-6". machine translation, not official ### 第八条（収用に類するやむを得ない事由に関する経過措置） — Transitional Measures Concerning Unavoidable Grounds Similar to Expropriation caption: machine translation, not official suppl-4292-105/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-8 **第一項** 新令第九十三条（収用に類するやむを得ない事由）の規定は、平成二十九年一月一日以後に発生する同条に規定するやむを得ない事由について適用し、同日前に発生した旧令第九十三条（収用に類するやむを得ない事由）に規定するやむを得ない事由については、なお従前の例による。 suppl-4292-105/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-8/par-1 The provisions of Article 93 (Unavoidable Grounds Similar to Expropriation) of the New Order apply to the unavoidable grounds prescribed in that Article that arise on or after January 1, 2017, and the provisions then in force continue to govern the unavoidable grounds prescribed in Article 93 (Unavoidable Grounds Similar to Expropriation) of the Former Order that arose before that date. machine translation, not official ### 第九条（有価証券の取得価額に関する経過措置） — Transitional Measures Concerning the Acquisition Price of Securities caption: machine translation, not official suppl-4292-105/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-9 **第一項** 新令第百十三条の二（株式分配により取得した株式等の取得価額）の規定は、施行日以後に行われる同条第二項に規定する株式分配について適用する。 suppl-4292-105/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-9/par-1 The provisions of Article 113-2 (Acquisition Price of Shares, etc. Acquired Through a Share Distribution) of the New Order apply to a share distribution prescribed in paragraph (2) of that Article that takes place on or after the Effective Date. machine translation, not official ### 第十条（年の中途で業務の用に供した減価償却資産等の償却費の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Depreciation Allowance for Depreciable Assets, etc. Put into Use for Business in the Middle of a Year caption: machine translation, not official suppl-4292-105/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-10 **第一項** 新令第百三十二条第一項（年の中途で業務の用に供した減価償却資産等の償却費の特例）の規定は、個人が施行日以後に取得する減価償却資産について適用し、個人が施行日前に取得した減価償却資産については、なお従前の例による。 suppl-4292-105/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-10/par-1 The provisions of Article 132, paragraph (1) (Special Provisions on Depreciation Allowance for Depreciable Assets, etc. Put into Use for Business in the Middle of a Year) of the New Order apply to Depreciable Assets that an individual acquires on or after the Effective Date, and the provisions then in force continue to govern Depreciable Assets that an individual acquired before the Effective Date. machine translation, not official ### 第十一条（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-4292-105/art-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-11 **第一項** 新令第百七十条第五項（第十号の二に係る部分に限る。）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、施行日以後に行われる同号に規定する株式分配について適用する。 suppl-4292-105/art-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-11/par-1 The provisions of Article 170, paragraph (5) (limited to the portion pertaining to item (x)-2) 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 a share distribution prescribed in Article 170, paragraph (5), item (x)-2 of the New Order that takes place on or after the Effective Date. machine translation, not official ### 第十二条（国内にある資産の譲渡により生ずる所得に関する経過措置） — Transitional Measures Concerning Income Arising from the Transfer of Assets Located in Japan caption: machine translation, not official suppl-4292-105/art-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-12 **第一項** 新令第二百八十一条第七項（第二号に係る部分に限る。）（国内にある資産の譲渡により生ずる所得）の規定は、施行日以後に行われる同号に規定する株式分配について適用する。 suppl-4292-105/art-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-12/par-1 The provisions of Article 281, paragraph (7) (limited to the portion pertaining to item (ii)) (Income Arising from the Transfer of Assets Located in Japan) of the New Order apply to a share distribution prescribed in item (ii) of that paragraph that takes place on or after the Effective Date. machine translation, not official **第二項** 施行日から平成二十九年九月三十日までの間における新令第二百八十一条第七項（第二号に係る部分に限る。）の規定の適用については、同号ロ中「第二条第十二号の五の二」とあるのは、「第二条第十二号の六」とする。 suppl-4292-105/art-12/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-12/par-2 With regard to the application of Article 281, paragraph (7) (limited to the portion pertaining to item (ii)) of the New Order during the period from the Effective Date to September 30, 2017, the phrase "Article 2, item (xii)-5-2" in item (ii), (b) of that paragraph is deemed to be replaced with "Article 2, item (xii)-6". machine translation, not official ### 第十三条（交付金銭等の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice, etc. by Persons Receiving Delivered Money, etc. caption: machine translation, not official suppl-4292-105/art-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-13 **第一項** 新令第三百四十五条第一項（第三号に係る部分に限る。）（交付金銭等の受領者の告知等）の規定は、施行日以後に行われる同号に規定する株式分配について適用する。 suppl-4292-105/art-13/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-13/par-1 The provisions of Article 345, paragraph (1) (limited to the portion pertaining to item (iii)) (Notice, etc. by a Person Receiving Delivered Money, etc.) of the New Order apply to a share distribution prescribed in item (iii) of that paragraph that takes place on or after the Effective Date. machine translation, not official --- ## Cites - suppl-4292-105/art-1/par-1/item-1: 附則第四条第一項 → 所得税法施行令 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4292-105/art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-4/par-1 - suppl-4292-105/art-3/par-1: 新令第十七条第一項 → 所得税法施行令 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17/par-4 - suppl-4292-105/art-3/par-1: 同条 → 所得税法施行令 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-17 - suppl-4292-105/art-4/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-4292-105/art-4/par-1: 第十号 → 所得税法施行令 第六十一条第一項第十一号 (Article 61, paragraph (1), item (xi)), art-61/par-1/item-11 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-1/item-11 - suppl-4292-105/art-4/par-2: 新令第六十一条第四項 → 所得税法施行令 第六十一条第六項 (Article 61, paragraph (6)), art-61/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-6 - suppl-4292-105/art-4/par-2: 同項第九号 → 所得税法施行令 第六十一条第六項第十二号 (Article 61, paragraph (6), item (xii)), art-61/par-6/item-12 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-61/par-6/item-12 - suppl-4292-105/art-5/par-1: 新令第六十九条第一項 → 所得税法施行令 第六十九条第一項 (Article 69, paragraph (1)), art-69/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1 - suppl-4292-105/art-5/par-1: 同項第二号 → 所得税法施行令 第六十九条第一項第二号 (Article 69, paragraph (1), item (ii)), art-69/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-69/par-1/item-2 - suppl-4292-105/art-6/par-1: 新令第八十三条 → 所得税法施行令 第八十三条 (Article 83), art-83 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-83 - suppl-4292-105/art-7/par-1: 新令第八十三条の二第三項 → 所得税法施行令 第八十三条の二第四項 (Article 83-2, paragraph (4)), art-83-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-83-2/par-4 - suppl-4292-105/art-8/par-1: 新令第九十三条 → 所得税法施行令 第九十三条 (Article 93), art-93 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-93 - suppl-4292-105/art-9/par-1: 新令第百十三条の二 → 所得税法施行令 第百十三条の二 (Article 113-2), art-113-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113-2 - suppl-4292-105/art-9/par-1: 同条第二項 → 所得税法施行令 第百十三条の二第二項 (Article 113-2, paragraph (2)), art-113-2/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-113-2/par-2 - suppl-4292-105/art-10/par-1: 新令第百三十二条第一項 → 所得税法施行令 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-132/par-1 - suppl-4292-105/art-11/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-4292-105/art-11/par-1: 第十号の二 → 所得税法施行令 第百七十条第五項第十号の二 (Article 170, paragraph (5), item (x-2)), art-170/par-5/item-10-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-170/par-5/item-10-2 - suppl-4292-105/art-11/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-4292-105/art-11/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-4292-105/art-11/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-4292-105/art-12/par-1: 新令第二百八十一条第七項 → 所得税法施行令 第二百八十一条第七項 (Article 281, paragraph (7)), art-281/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281/par-7 - suppl-4292-105/art-12/par-1: 第二号 → 所得税法施行令 第二百八十一条第七項第三号 (Article 281, paragraph (7), item (iii)), art-281/par-7/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281/par-7/item-3 - suppl-4292-105/art-12/par-2: 新令第二百八十一条第七項 → 所得税法施行令 第二百八十一条第七項 (Article 281, paragraph (7)), art-281/par-7 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281/par-7 - suppl-4292-105/art-12/par-2: 第二号 → 所得税法施行令 第二百八十一条第七項第三号 (Article 281, paragraph (7), item (iii)), art-281/par-7/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-281/par-7/item-3 - suppl-4292-105/art-13/par-1: 新令第三百四十五条第一項 → 所得税法施行令 第三百四十五条第一項 (Article 345, paragraph (1)), art-345/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-345/par-1 - suppl-4292-105/art-13/par-1: 第三号 → 所得税法施行令 第三百四十五条第一項第四号 (Article 345, paragraph (1), item (iv)), art-345/par-1/item-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-345/par-1/item-4 ## 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一号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-1/par-1/item-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-20261106T173921-093, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-096, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-098, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-116, 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-20261106T173921-123, translated 2026-11-07 - 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-20261106T173921-130, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-131, 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-20261106T173921-131, 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