# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（退職手当等とみなす一時金に関する経過措置） — address `suppl-4302-131/art-5` - 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-4302-131/art-5 - 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. --- ### 第五条（退職手当等とみなす一時金に関する経過措置） — Transitional Measures Concerning Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation caption: machine translation, not official suppl-4302-131/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-5 **第一項** 新令第七十二条第一項（退職手当等とみなす一時金）の規定は、附則第一条第六号（施行期日）に定める日以後に支払うべき同項に規定する一時金について適用し、同日前に支払うべき旧令第七十二条第一項（退職手当等とみなす一時金）に規定する一時金については、なお従前の例による。 suppl-4302-131/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-5/par-1 The provisions of Article 72, paragraph (1) (Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation) of the New Order apply to the lump-sum payments prescribed in that paragraph that are to be paid on or after the date specified in Article 1, item (vi) (Effective Date) of the Supplementary Provisions, and the provisions then in force continue to govern the lump-sum payments prescribed in Article 72, paragraph (1) (Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation) of the Former Order that are to be paid before that date. machine translation, not official --- ## Cites - suppl-4302-131/art-5/par-1: 新令第七十二条第一項 → 所得税法施行令 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-72/par-1 - suppl-4302-131/art-5/par-1: 附則第一条第六号 → 所得税法施行令 附則第一条第一項第六号 (Supplementary Provisions, Article 1, paragraph (1), item (vi)), suppl-4302-131/art-1/par-1/item-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-6 ## 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六号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4302-131/art-1/par-1/item-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-20261106T173921-132, 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