# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4292-105/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（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） — address `suppl-4292-105/art-12` - 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-12 - 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 --- ## Cites - 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 --- ## 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-20261106T173921-131, 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