# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（死亡の場合の確定申告の特例に関する経過措置） — address `suppl-4312-95/art-6` - 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-4312-95/art-6 - 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. --- ### 第六条（死亡の場合の確定申告の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Filing Tax Returns in the Case of Death caption: machine translation, not official suppl-4312-95/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-6 **第一項** 新令第二百六十三条第一項（新令第二百九十三条において準用する場合を含む。）の規定は、施行日以後に令和元年分以後の所得税に係る新法第百二十四条第一項又は第二項（これらの規定を新法第百六十六条において準用する場合を含む。以下この条において同じ。）の規定による申告書を提出する場合について適用し、施行日前に改正法第一条の規定による改正前の所得税法（以下この条において「旧法」という。）第百二十四条第一項又は第二項（これらの規定を旧法第百六十六条において準用する場合を含む。）の規定による申告書を提出した場合及び施行日以後に平成三十年分以前の所得税に係る新法第百二十四条第一項又は第二項の規定による申告書を提出する場合については、なお従前の例による。 suppl-4312-95/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-6/par-1 The provisions of Article 263, paragraph (1) (including where applied mutatis mutandis pursuant to Article 293) of the New Order apply where a return form is submitted on or after the Effective Date under the provisions of Article 124, paragraph (1) or (2) of the New Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of the New Act; the same applies hereinafter in this Article) for income tax for tax year 2019 and subsequent years, and the provisions then in force continue to govern where a return form was submitted before the Effective Date under the provisions of Article 124, paragraph (1) or (2) of the Income Tax Act before its amendment by the provisions of Article 1 of the Amending Act (hereinafter referred to as the "Former Act" in this Article) (including where these provisions are applied mutatis mutandis pursuant to Article 166 of the Former Act) and where a return form is submitted on or after the Effective Date under the provisions of Article 124, paragraph (1) or (2) of the New Act for income tax for tax year 2018 and earlier years. machine translation, not official --- ## Cites - suppl-4312-95/art-6/par-1: 新令第二百六十三条第一項 → 所得税法施行令 第二百六十三条第一項 (Article 263, paragraph (1)), art-263/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-263/par-1 - suppl-4312-95/art-6/par-1: 新令第二百九十三条 → 所得税法施行令 第二百九十三条 (Article 293), art-293 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-293 - suppl-4312-95/art-6/par-1: 新法第百二十四条第一項 → 所得税法 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/ja/income-tax-act/art-124/par-1 (e-Gov law ID 340AC0000000033) - suppl-4312-95/art-6/par-1: 第二項 → 所得税法 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/ja/income-tax-act/art-124/par-2 (e-Gov law ID 340AC0000000033) - suppl-4312-95/art-6/par-1: 新法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 (e-Gov law ID 340AC0000000033) - suppl-4312-95/art-6/par-1: この条 → 所得税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-4312-95/art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-6 - suppl-4312-95/art-6/par-1: 改正法第一条 → e-Gov law 431AC0000000006, 第一条 (Article 1), art-1 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第四条第一項（仮想通貨の評価の方法の選定に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-4/par-1 - 所得税法施行令 附則第六条第一項（死亡の場合の確定申告の特例に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-4312-95/art-6/par-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-20261106T173921-134, 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