# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（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-4292-105/art-11` - 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/art-11 - 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 --- ## Cites - 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 --- ## 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 - claude-sonnet-5-5 — Machine translation, 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