# 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-5022-111. 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-5022-111` - 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-5022-111 - 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 令和二年三月三一日政令第一一一号 suppl-5022-111 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5022-111/art-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1 **第一項** この政令は、令和二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-5022-111/art-1/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1 This Cabinet Order comes into effect on April 1, 2020; provided, however, that the provisions set out in the following items come into effect as of the dates specified respectively in those items. machine translation, not official **一** 第一条中所得税法施行令の目次の改正規定（「仮想通貨」を「暗号資産」に、「小規模事業者」を「小規模事業者等」に改める部分を除く。）及び同令第四編に一章を加える改正規定　令和三年一月一日 suppl-5022-111/art-1/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1/item-1 The provisions in Article 1 amending the table of contents of the Order for Enforcement of the Income Tax Act (excluding the parts replacing "virtual currency" with "cryptoasset" and "small enterprise" with "small enterprise, etc.") and the provisions adding one chapter to Part IV of that Order: January 1, 2021; machine translation, not official **二** 第一条中所得税法施行令の目次の改正規定（「小規模事業者」を「小規模事業者等」に改める部分に限る。）、同令第二編第一章第七節第三款の款名の改正規定、同令第百九十五条の改正規定、同令第百九十六条第一項の改正規定、同条の次に二条を加える改正規定、同令第百九十七条の改正規定及び同令第二百二十二条の二第三項の改正規定並びに附則第六条の規定　令和四年一月一日 suppl-5022-111/art-1/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1/item-2 The provisions in Article 1 amending the table of contents of the Order for Enforcement of the Income Tax Act (limited to the part replacing "small enterprise" with "small enterprise, etc."), the provisions amending the name of Part II, Chapter I, Section 7, Subsection 3 of that Order, the provisions amending Article 195 of that Order, the provisions amending Article 196, paragraph (1) of that Order, the provisions adding two Articles after that Article, the provisions amending Article 197 of that Order, and the provisions amending Article 222-2, paragraph (3) of that Order, and the provisions of Article 6 of the Supplementary Provisions: January 1, 2022; machine translation, not official **三** 第一条中所得税法施行令第二百六十二条の改正規定、同令第三百十六条の二の改正規定、同令第三百十八条の二の改正規定及び同令第三百十九条の十第二号の改正規定　令和五年一月一日 suppl-5022-111/art-1/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1/item-3 The provisions in Article 1 amending Article 262 of the Order for Enforcement of the Income Tax Act, the provisions amending Article 316-2 of that Order, the provisions amending Article 318-2 of that Order, and the provisions amending Article 319-10, item (ii) of that Order: January 1, 2023; machine translation, not official **四** 第一条中所得税法施行令の目次の改正規定（「仮想通貨」を「暗号資産」に改める部分に限る。）、同令第五条の改正規定、同令第八十七条の改正規定、同令第二編第一章第四節第三款の二の款名及び同款第一目の目名の改正規定、同令第百十九条の二（見出しを含む。）の改正規定、同令第百十九条の三の見出し、同条第一項及び第二項、同令第百十九条の四の見出し、同条第一項、同令第百十九条の五（見出しを含む。）、同款第二目の目名並びに同令第百十九条の六（見出しを含む。）の改正規定並びに同令第百十九条の七（見出しを含む。）の改正規定　情報通信技術の進展に伴う金融取引の多様化に対応するための資金決済に関する法律等の一部を改正する法律（令和元年法律第二十八号）の施行の日 suppl-5022-111/art-1/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1/item-4 The provisions in Article 1 amending the table of contents of the Order for Enforcement of the Income Tax Act (limited to the part replacing "virtual currency" with "cryptoasset"), the provisions amending Article 5 of that Order, the provisions amending Article 87 of that Order, the provisions amending the name of Part II, Chapter I, Section 4, Subsection 3-2 of that Order and the name of Division 1 of that Subsection, the provisions amending Article 119-2 (including its heading) of that Order, the provisions amending the heading of Article 119-3 of that Order, paragraphs (1) and (2) of that Article, the heading of Article 119-4 of that Order, paragraph (1) of that Article, Article 119-5 (including its heading) of that Order, the name of Division 2 of that Subsection, and Article 119-6 (including its heading) of that Order, and the provisions amending Article 119-7 (including its heading) of that Order: the date of enforcement of the Act Partially Amending the Payment Services Act, etc. to Respond to the Diversification of Financial Transactions Accompanying Advances in Information and Communications Technology (Act No. 28 of 2019); machine translation, not official **五** 第一条中所得税法施行令第八十四条の改正規定（同条第一項中「解除された日」の下に「（同日前に当該個人が死亡した場合において、当該個人の死亡の時に次項第二号に規定する事由に該当しないことが確定している当該特定譲渡制限付株式又は承継譲渡制限付株式については、当該個人の死亡の日）」を加える部分及び同条第二項第一号に係る部分を除く。）、同令第八十八条の二第一項の改正規定、同令第百九条第一項第三号の改正規定及び同令第百七十条第一項第二号の改正規定並びに附則第四条第三項の規定　会社法の一部を改正する法律（令和元年法律第七十号）の施行の日 suppl-5022-111/art-1/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1/item-5 The provisions in Article 1 amending Article 84 of the Order for Enforcement of the Income Tax Act (excluding the part adding "(where that individual died before that day, for those specified restricted shares or succeeding restricted shares that, at the time of the death of that individual, have been determined not to fall under the grounds prescribed in item (ii) of the following paragraph, the day of the death of that individual)" after "the day on which the restriction on the transfer (including the creation of a security interest and other disposition; the same applies in item (i) of the following paragraph) of those specified restricted shares or succeeding restricted shares was lifted" in paragraph (1) of that Article, and the part pertaining to paragraph (2), item (i) of that Article), the provisions amending Article 88-2, paragraph (1) of that Order, the provisions amending Article 109, paragraph (1), item (iii) of that Order, and the provisions amending Article 170, paragraph (1), item (ii) of that Order, and the provisions of Article 4, paragraph (3) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Companies Act (Act No. 70 of 2019). machine translation, not official ### 第二条（非課税とされる金品の交付を行う財団法人日本オリンピック委員会に加盟している団体に関する経過措置） — Transitional Measures Concerning Organizations That Are Members of the Japanese Olympic Committee (Incorporated Foundation) and Deliver Money or Goods Treated as Nontaxable caption: machine translation, not official suppl-5022-111/art-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-2 **第一項** 第一条の規定による改正後の所得税法施行令（以下「新令」という。）第二十八条の規定は、令和二年分以後の所得税について適用し、令和元年分（平成三十一年一月一日から令和元年十二月三十一日までの期間に係る年分をいう。）以前の所得税については、なお従前の例による。 suppl-5022-111/art-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-2/par-1 The provisions of Article 28 of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 1 (hereinafter referred to as the "New Order") apply to income tax for tax year 2020 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2019 (meaning the tax year pertaining to the period from January 1, 2019 through December 31, 2019) and earlier years. machine translation, not official ### 第三条（短期譲渡所得の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Short-Term Capital Gains caption: machine translation, not official suppl-5022-111/art-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-3 **第一項** 新令第八十二条（第二号及び第三号に係る部分に限る。）の規定は、この政令の施行の日（以下「施行日」という。）以後の同条第二号に規定する配偶者居住権の消滅及び同条第三号に規定する権利の消滅について適用する。 suppl-5022-111/art-3/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-3/par-1 The provisions of Article 82 (limited to the part pertaining to items (ii) and (iii)) of the New Order apply to the extinguishment of the spouse's right of residence prescribed in item (ii) of that Article and the extinguishment of the right prescribed in item (iii) of that Article that occur on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"). machine translation, not official ### 第四条（譲渡制限付株式の価額等に関する経過措置） — Transitional Measures Concerning the Value, etc. of Restricted Shares caption: machine translation, not official suppl-5022-111/art-4 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4 **第一項** 第一条の規定（附則第一条第五号に掲げる改正規定を除く。以下この項及び次項において同じ。）による改正後の所得税法施行令第八十四条第一項及び第百九条第一項の規定は、施行日以後に同令第八十四条第一項の個人が死亡する場合について適用し、施行日前に第一条の規定による改正前の所得税法施行令第八十四条第一項の個人が死亡した場合については、なお従前の例による。 suppl-5022-111/art-4/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-1 The provisions of Article 84, paragraph (1) and Article 109, paragraph (1) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 1 (excluding the amending provisions listed in Article 1, item (v) of the Supplementary Provisions; the same applies hereinafter in this paragraph and the following paragraph) apply where the individual prescribed in Article 84, paragraph (1) of that Order dies on or after the Effective Date, and the provisions then in force continue to govern where the individual prescribed in Article 84, paragraph (1) of the Order for Enforcement of the Income Tax Act before the amendment by the provisions of Article 1 died before the Effective Date. machine translation, not official **第二項** 施行日から附則第一条第五号に定める日の前日までの間における第一条の規定による改正後の所得税法施行令第八十四条第一項及び第百九条第一項の規定の適用については、同令第八十四条第一項中「次項第二号」とあるのは「第二号」と、同令第百九条第一項第二号中「同条第二項第二号」とあるのは「同項第二号」とする。 suppl-5022-111/art-4/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-2 With regard to the application of the provisions of Article 84, paragraph (1) and Article 109, paragraph (1) of the Order for Enforcement of the Income Tax Act after the amendment by the provisions of Article 1 during the period from the Effective Date until the day preceding the day specified in Article 1, item (v) of the Supplementary Provisions, the phrase "item (ii) of the following paragraph" in Article 84, paragraph (1) of that Order is deemed to be replaced with "item (ii)", and the phrase "paragraph (2), item (ii) of that Article" in Article 109, paragraph (1), item (ii) of that Order is deemed to be replaced with "item (ii) of that paragraph". machine translation, not official **第三項** 新令第八十四条第一項（第二号に係る部分に限る。）の規定は、附則第一条第五号に定める日以後にその交付に係る決議（当該決議が行われない場合には、その交付）がされる同項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式について適用し、同日前にその交付に係る決議（当該決議が行われない場合には、その交付）がされた第一条の規定による改正前の所得税法施行令（以下「旧令」という。）第八十四条第一項に規定する特定譲渡制限付株式及び当該特定譲渡制限付株式に係る同項に規定する承継譲渡制限付株式については、なお従前の例による。 suppl-5022-111/art-4/par-3 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-3 The provisions of Article 84, paragraph (1) (limited to the part pertaining to item (ii)) of the New Order apply to specified restricted shares prescribed in that paragraph for which a resolution on delivery is made (where no such resolution is made, for which delivery is made) on or after the day specified in Article 1, item (v) of the Supplementary Provisions and to succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares, and the provisions then in force continue to govern specified restricted shares prescribed in Article 84, paragraph (1) of the Order for Enforcement of the Income Tax Act before the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Order") for which a resolution on delivery was made (where no such resolution was made, for which delivery was made) before that day and succeeding restricted shares prescribed in that paragraph pertaining to those specified restricted shares. machine translation, not official ### 第五条（雑損控除の対象となる雑損失の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Casualty Losses Eligible for Deduction of Casualty Losses caption: machine translation, not official suppl-5022-111/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-5 **第一項** 新令第二百六条第三項の規定は、施行日以後に所得税法第七十二条第一項に規定する資産について受ける損失について適用し、施行日前に当該資産について受けた損失については、なお従前の例による。 suppl-5022-111/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-5/par-1 The provisions of Article 206, paragraph (3) of the New Order apply to a loss incurred on or after the Effective Date on assets prescribed in Article 72, paragraph (1) of the Income Tax Act, and the provisions then in force continue to govern a loss incurred on those assets before the Effective Date. machine translation, not official ### 第六条（外国税額控除の対象とならない外国所得税の額に関する経過措置） — Transitional Measures Concerning the Amount of Foreign Income Tax Not Subject to Foreign Tax Credit caption: machine translation, not official suppl-5022-111/art-6 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-6 **第一項** 新令第二百二十二条の二第三項の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。 suppl-5022-111/art-6/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-6/par-1 The provisions of Article 222-2, paragraph (3) of the New Order apply to income tax for tax year 2022 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2021 and earlier years. machine translation, not official ### 第七条（預貯金、株式等に係る利子、配当等の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc. caption: machine translation, not official suppl-5022-111/art-7 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-7 **第一項** 新令第三百三十六条第四項、第三百三十七条第五項及び第三百三十八条の規定は、施行日以後に新令第三百三十六条第一項から第三項までの規定による告知をする場合について適用し、施行日前に旧令第三百三十六条第一項から第三項までの規定による告知をした場合については、なお従前の例による。 suppl-5022-111/art-7/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-7/par-1 The provisions of Article 336, paragraph (4), Article 337, paragraph (5) and Article 338 of the New Order apply where notice is given under the provisions of Article 336, paragraphs (1) through (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given under the provisions of Article 336, paragraphs (1) through (3) of the Former Order before the Effective Date. machine translation, not official **第二項** 新令第三百三十七条第四項の規定は、施行日以後に新令第三百三十六条第一項から第三項までの規定による告知をする場合について適用する。 suppl-5022-111/art-7/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-7/par-2 The provisions of Article 337, paragraph (4) of the New Order apply where notice is given under the provisions of Article 336, paragraphs (1) through (3) of the New Order on or after the Effective Date. machine translation, not official ### 第八条（無記名公社債の利子等に係る告知書等の提出等に関する経過措置） — Transitional Measures Concerning Submission, etc. of Paper-Based Notices Relating to Interest and Similar Income from Bearer Public and Corporate Bonds caption: machine translation, not official suppl-5022-111/art-8 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-8 **第一項** 新令第三百三十九条第九項において準用する新令第三百三十七条第四項の規定は、施行日以後に新令第三百三十九条第一項に規定する告知書の提出若しくは同条第三項の規定による告知書の提出又は同条第四項に規定する書類の提出をする場合について適用する。 suppl-5022-111/art-8/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-8/par-1 The provisions of Article 337, paragraph (4) of the New Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the New Order apply where, on or after the Effective Date, a paper-based notice prescribed in Article 339, paragraph (1) of the New Order is submitted, a paper-based notice is submitted under the provisions of paragraph (3) of that Article, or the documents prescribed in paragraph (4) of that Article are submitted. machine translation, not official **第二項** 新令第三百三十九条第九項において準用する新令第三百三十七条第五項及び第三百三十八条の規定は、施行日以後に新令第三百三十九条第一項に規定する告知書の提出若しくは同条第三項の規定による告知書の提出又は同条第四項に規定する書類の提出をする場合について適用し、施行日前に旧令第三百三十九条第一項に規定する告知書の提出若しくは同条第三項の規定による告知書の提出又は同条第四項に規定する書類の提出をした場合については、なお従前の例による。 suppl-5022-111/art-8/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-8/par-2 The provisions of Article 337, paragraph (5) and Article 338 of the New Order as applied mutatis mutandis pursuant to Article 339, paragraph (9) of the New Order apply where, on or after the Effective Date, a paper-based notice prescribed in Article 339, paragraph (1) of the New Order is submitted, a paper-based notice is submitted under the provisions of paragraph (3) of that Article, or the documents prescribed in paragraph (4) of that Article are submitted, and the provisions then in force continue to govern where, before the Effective Date, a paper-based notice prescribed in Article 339, paragraph (1) of the Former Order was submitted, a paper-based notice was submitted under the provisions of paragraph (3) of that Article, or the documents prescribed in paragraph (4) of that Article were submitted. machine translation, not official ### 第九条（株式等の譲渡の対価の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice, etc. by a Person Receiving Consideration for Transferring Shares, etc. caption: machine translation, not official suppl-5022-111/art-9 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-9 **第一項** 新令第三百四十二条第四項、第三百四十三条第五項及び第三百四十四条の規定は、施行日以後に新令第三百四十二条第一項から第三項までの規定による告知をする場合について適用し、施行日前に旧令第三百四十二条第一項から第三項までの規定による告知をした場合については、なお従前の例による。 suppl-5022-111/art-9/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-9/par-1 The provisions of Article 342, paragraph (4), Article 343, paragraph (5) and Article 344 of the New Order apply where notice is given under the provisions of Article 342, paragraphs (1) through (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given under the provisions of Article 342, paragraphs (1) through (3) of the Former Order before the Effective Date. machine translation, not official **第二項** 新令第三百四十三条第四項の規定は、施行日以後に新令第三百四十二条第一項から第三項までの規定による告知をする場合について適用する。 suppl-5022-111/art-9/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-9/par-2 The provisions of Article 343, paragraph (4) of the New Order apply where notice is given under the provisions of Article 342, paragraphs (1) through (3) of the New Order on or after the Effective Date. machine translation, not official ### 第十条（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-5022-111/art-10 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-10 **第一項** 新令第三百四十五条第五項において準用する新令第三百四十二条第四項並びに新令第三百四十五条第六項において準用する新令第三百四十三条第五項及び第三百四十四条の規定は、施行日以後に新令第三百四十五条第三項の規定による告知をする場合について適用し、施行日前に旧令第三百四十五条第三項の規定による告知をした場合については、なお従前の例による。 suppl-5022-111/art-10/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-10/par-1 The provisions of Article 342, paragraph (4) of the New Order as applied mutatis mutandis pursuant to Article 345, paragraph (5) of the New Order, and the provisions of Article 343, paragraph (5) and Article 344 of the New Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the New Order, apply where notice is given under the provisions of Article 345, paragraph (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given under the provisions of Article 345, paragraph (3) of the Former Order before the Effective Date. machine translation, not official **第二項** 新令第三百四十五条第六項において準用する新令第三百四十三条第四項の規定は、施行日以後に新令第三百四十五条第三項の規定による告知をする場合について適用する。 suppl-5022-111/art-10/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-10/par-2 The provisions of Article 343, paragraph (4) of the New Order as applied mutatis mutandis pursuant to Article 345, paragraph (6) of the New Order apply where notice is given under the provisions of Article 345, paragraph (3) of the New Order on or after the Effective Date. machine translation, not official ### 第十一条（償還金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 Redemption Money or Similar Assets caption: machine translation, not official suppl-5022-111/art-11 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-11 **第一項** 新令第三百四十六条第五項において準用する新令第三百四十二条第四項並びに新令第三百四十六条第六項において準用する新令第三百四十三条第五項及び第三百四十四条の規定は、施行日以後に新令第三百四十六条第三項の規定による告知をする場合について適用し、施行日前に旧令第三百四十六条第三項の規定による告知をした場合については、なお従前の例による。 suppl-5022-111/art-11/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-11/par-1 The provisions of Article 342, paragraph (4) of the New Order as applied mutatis mutandis pursuant to Article 346, paragraph (5) of the New Order, and the provisions of Article 343, paragraph (5) and Article 344 of the New Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) of the New Order, apply where notice is given under the provisions of Article 346, paragraph (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given under the provisions of Article 346, paragraph (3) of the Former Order before the Effective Date. machine translation, not official **第二項** 新令第三百四十六条第六項において準用する新令第三百四十三条第四項の規定は、施行日以後に新令第三百四十六条第三項の規定による告知をする場合について適用する。 suppl-5022-111/art-11/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-11/par-2 The provisions of Article 343, paragraph (4) of the New Order as applied mutatis mutandis pursuant to Article 346, paragraph (6) of the New Order apply where notice is given under the provisions of Article 346, paragraph (3) of the New Order on or after the Effective Date. machine translation, not official ### 第十二条（信託受益権の譲渡の対価の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice by a Person Receiving Consideration for Transferring a Beneficial Interest in a Trust, etc. caption: machine translation, not official suppl-5022-111/art-12 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-12 **第一項** 新令第三百四十八条第四項、第三百四十九条第五項及び第三百五十条の規定は、施行日以後に新令第三百四十八条第一項から第三項までの規定による告知をする場合について適用し、施行日前に旧令第三百四十八条第一項から第三項までの規定による告知をした場合については、なお従前の例による。 suppl-5022-111/art-12/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-12/par-1 The provisions of Article 348, paragraph (4), Article 349, paragraph (5) and Article 350 of the New Order apply where notice is given under the provisions of Article 348, paragraphs (1) through (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given under the provisions of Article 348, paragraphs (1) through (3) of the Former Order before the Effective Date. machine translation, not official **第二項** 新令第三百四十九条第四項の規定は、施行日以後に新令第三百四十八条第一項から第三項までの規定による告知をする場合について適用する。 suppl-5022-111/art-12/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-12/par-2 The provisions of Article 349, paragraph (4) of the New Order apply where notice is given under the provisions of Article 348, paragraphs (1) through (3) of the New Order on or after the Effective Date. machine translation, not official ### 第十三条（先物取引の差金等決済をする者の告知等に関する経過措置） — Transitional Measures Concerning Notice, etc. by a Person Settling a Futures Contract caption: machine translation, not official suppl-5022-111/art-13 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-13 **第一項** 新令第三百五十条の三第四項、第三百五十条の四第五項及び第三百五十条の五の規定は、施行日以後に新令第三百五十条の三第一項から第三項までの規定による告知をする場合について適用し、施行日前に旧令第三百五十条の三第一項から第三項までの規定による告知をした場合については、なお従前の例による。 suppl-5022-111/art-13/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-13/par-1 The provisions of Article 350-3, paragraph (4), Article 350-4, paragraph (5) and Article 350-5 of the New Order apply where notice is given under the provisions of Article 350-3, paragraphs (1) through (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given under the provisions of Article 350-3, paragraphs (1) through (3) of the Former Order before the Effective Date. machine translation, not official **第二項** 新令第三百五十条の四第四項の規定は、施行日以後に新令第三百五十条の三第一項から第三項までの規定による告知をする場合について適用する。 suppl-5022-111/art-13/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-13/par-2 The provisions of Article 350-4, paragraph (4) of the New Order apply where notice is given under the provisions of Article 350-3, paragraphs (1) through (3) of the New Order on or after the Effective Date. machine translation, not official ### 第十四条（金地金等の譲渡の対価の受領者の告知等に関する経過措置） — Transitional Measures Concerning Notice, etc. by Persons Receiving Consideration for Transferring Gold Bullion and Similar Items caption: machine translation, not official suppl-5022-111/art-14 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-14 **第一項** 新令第三百五十条の八第四項、第三百五十条の九第五項及び第三百五十条の十の規定は、施行日以後に新令第三百五十条の八第一項から第三項までの規定による告知をする場合について適用し、施行日前に旧令第三百五十条の八第一項から第三項までの規定による告知をした場合については、なお従前の例による。 suppl-5022-111/art-14/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-14/par-1 The provisions of Article 350-8, paragraph (4), Article 350-9, paragraph (5) and Article 350-10 of the New Order apply where notice is given under the provisions of Article 350-8, paragraphs (1) through (3) of the New Order on or after the Effective Date, and the provisions then in force continue to govern where notice was given under the provisions of Article 350-8, paragraphs (1) through (3) of the Former Order before the Effective Date. machine translation, not official **第二項** 新令第三百五十条の九第四項の規定は、施行日以後に新令第三百五十条の八第一項から第三項までの規定による告知をする場合について適用する。 suppl-5022-111/art-14/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-14/par-2 The provisions of Article 350-9, paragraph (4) of the New Order apply where notice is given under the provisions of Article 350-8, paragraphs (1) through (3) of the New Order on or after the Effective Date. machine translation, not official --- ## Cites - suppl-5022-111/art-1/par-1/item-2: 附則第六条 → 所得税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-5022-111/art-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-6 - suppl-5022-111/art-1/par-1/item-5: 附則第四条第三項 → 所得税法施行令 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-5022-111/art-4/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-3 - suppl-5022-111/art-2/par-1: 第二十八条 → 所得税法施行令 第二十八条 (Article 28), art-28 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-28 - suppl-5022-111/art-3/par-1: 新令第八十二条 → 所得税法施行令 第八十二条 (Article 82), art-82 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82 - suppl-5022-111/art-3/par-1: 第二号 → 所得税法施行令 第八十二条第一項第二号 (Article 82, paragraph (1), item (ii)), art-82/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82/par-1/item-2 - suppl-5022-111/art-3/par-1: 第三号 → 所得税法施行令 第八十二条第一項第三号 (Article 82, paragraph (1), item (iii)), art-82/par-1/item-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-82/par-1/item-3 - suppl-5022-111/art-4/par-1: 附則第一条第五号 → 所得税法施行令 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5022-111/art-1/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1/item-5 - suppl-5022-111/art-4/par-1: この項 → 所得税法施行令 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-5022-111/art-4/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-1 - suppl-5022-111/art-4/par-1: 次項 → 所得税法施行令 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-5022-111/art-4/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-2 - suppl-5022-111/art-4/par-1: 所得税法施行令第八十四条第一項 → 所得税法施行令 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-1 - suppl-5022-111/art-4/par-1: 第百九条第一項 → 所得税法施行令 第百九条第一項 (Article 109, paragraph (1)), art-109/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1 - suppl-5022-111/art-4/par-2: 附則第一条第五号 → 所得税法施行令 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5022-111/art-1/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1/item-5 - suppl-5022-111/art-4/par-2: 所得税法施行令第八十四条第一項 → 所得税法施行令 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-1 - suppl-5022-111/art-4/par-2: 第百九条第一項 → 所得税法施行令 第百九条第一項 (Article 109, paragraph (1)), art-109/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-109/par-1 - suppl-5022-111/art-4/par-3: 新令第八十四条第一項 → 所得税法施行令 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-1 - suppl-5022-111/art-4/par-3: 第二号 → 所得税法施行令 第八十四条第一項第二号 (Article 84, paragraph (1), item (ii)), art-84/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-84/par-1/item-2 - suppl-5022-111/art-4/par-3: 附則第一条第五号 → 所得税法施行令 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5022-111/art-1/par-1/item-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1/item-5 - suppl-5022-111/art-5/par-1: 新令第二百六条第三項 → 所得税法施行令 第二百六条第三項 (Article 206, paragraph (3)), art-206/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-206/par-3 - suppl-5022-111/art-5/par-1: 所得税法第七十二条第一項 → 所得税法 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — https://japanlaw.org/ja/income-tax-act/art-72/par-1 (e-Gov law ID 340AC0000000033) - suppl-5022-111/art-6/par-1: 新令第二百二十二条の二第三項 → 所得税法施行令 第二百二十二条の二第三項 (Article 222-2, paragraph (3)), art-222-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-222-2/par-3 - suppl-5022-111/art-7/par-1: 新令第三百三十六条第四項 → 所得税法施行令 第三百三十六条第四項 (Article 336, paragraph (4)), art-336/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-4 - suppl-5022-111/art-7/par-1: 第三百三十八条 → 所得税法施行令 第三百三十八条 (Article 338), art-338 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-338 - suppl-5022-111/art-7/par-1: 新令第三百三十六条第一項から第三項まで → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-1 - suppl-5022-111/art-7/par-1: 新令第三百三十六条第一項から第三項まで → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-2 - suppl-5022-111/art-7/par-1: 新令第三百三十六条第一項から第三項まで → 所得税法施行令 第三百三十六条第三項 (Article 336, paragraph (3)), art-336/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-3 - suppl-5022-111/art-7/par-2: 新令第三百三十七条第四項 → 所得税法施行令 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-337/par-5 - suppl-5022-111/art-7/par-2: 新令第三百三十六条第一項から第三項まで → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-1 - suppl-5022-111/art-7/par-2: 新令第三百三十六条第一項から第三項まで → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-2 - suppl-5022-111/art-7/par-2: 新令第三百三十六条第一項から第三項まで → 所得税法施行令 第三百三十六条第三項 (Article 336, paragraph (3)), art-336/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-336/par-3 - suppl-5022-111/art-8/par-1: 新令第三百三十九条第九項 → 所得税法施行令 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-9 - suppl-5022-111/art-8/par-1: 新令第三百三十七条第四項 → 所得税法施行令 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-337/par-5 - suppl-5022-111/art-8/par-1: 新令第三百三十九条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-1 - suppl-5022-111/art-8/par-1: 同条第三項 → 所得税法施行令 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-3 - suppl-5022-111/art-8/par-1: 同条第四項 → 所得税法施行令 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-4 - suppl-5022-111/art-8/par-2: 新令第三百三十九条第九項 → 所得税法施行令 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-9 - suppl-5022-111/art-8/par-2: 第三百三十八条 → 所得税法施行令 第三百三十八条 (Article 338), art-338 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-338 - suppl-5022-111/art-8/par-2: 新令第三百三十九条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-1 - suppl-5022-111/art-8/par-2: 同条第三項 → 所得税法施行令 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-3 - suppl-5022-111/art-8/par-2: 同条第四項 → 所得税法施行令 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-339/par-4 - suppl-5022-111/art-9/par-1: 新令第三百四十二条第四項 → 所得税法施行令 第三百四十二条第四項 (Article 342, paragraph (4)), art-342/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342/par-4 - suppl-5022-111/art-9/par-1: 第三百四十四条 → 所得税法施行令 第三百四十四条 (Article 344), art-344 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-344 - suppl-5022-111/art-9/par-1: 新令第三百四十二条第一項から第三項まで → 所得税法施行令 第三百四十二条第一項 (Article 342, paragraph (1)), art-342/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342/par-1 - suppl-5022-111/art-9/par-1: 新令第三百四十二条第一項から第三項まで → 所得税法施行令 第三百四十二条第二項 (Article 342, paragraph (2)), art-342/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342/par-2 - suppl-5022-111/art-9/par-1: 新令第三百四十二条第一項から第三項まで → 所得税法施行令 第三百四十二条第三項 (Article 342, paragraph (3)), art-342/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342/par-3 - suppl-5022-111/art-9/par-2: 新令第三百四十三条第四項 → 所得税法施行令 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-343/par-5 - suppl-5022-111/art-9/par-2: 新令第三百四十二条第一項から第三項まで → 所得税法施行令 第三百四十二条第一項 (Article 342, paragraph (1)), art-342/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342/par-1 - suppl-5022-111/art-9/par-2: 新令第三百四十二条第一項から第三項まで → 所得税法施行令 第三百四十二条第二項 (Article 342, paragraph (2)), art-342/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342/par-2 - suppl-5022-111/art-9/par-2: 新令第三百四十二条第一項から第三項まで → 所得税法施行令 第三百四十二条第三項 (Article 342, paragraph (3)), art-342/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342/par-3 - suppl-5022-111/art-10/par-1: 新令第三百四十五条第五項 → 所得税法施行令 第三百四十五条第五項 (Article 345, paragraph (5)), art-345/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-345/par-5 - suppl-5022-111/art-10/par-1: 新令第三百四十二条第四項 → 所得税法施行令 第三百四十二条第四項 (Article 342, paragraph (4)), art-342/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342/par-4 - suppl-5022-111/art-10/par-1: 新令第三百四十五条第六項 → 所得税法施行令 第三百四十五条第六項 (Article 345, paragraph (6)), art-345/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-345/par-6 - suppl-5022-111/art-10/par-1: 第三百四十四条 → 所得税法施行令 第三百四十四条 (Article 344), art-344 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-344 - suppl-5022-111/art-10/par-1: 新令第三百四十五条第三項 → 所得税法施行令 第三百四十五条第三項 (Article 345, paragraph (3)), art-345/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-345/par-3 - suppl-5022-111/art-10/par-2: 新令第三百四十五条第六項 → 所得税法施行令 第三百四十五条第六項 (Article 345, paragraph (6)), art-345/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-345/par-6 - suppl-5022-111/art-10/par-2: 新令第三百四十三条第四項 → 所得税法施行令 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-343/par-5 - suppl-5022-111/art-10/par-2: 新令第三百四十五条第三項 → 所得税法施行令 第三百四十五条第三項 (Article 345, paragraph (3)), art-345/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-345/par-3 - suppl-5022-111/art-11/par-1: 新令第三百四十六条第五項 → 所得税法施行令 第三百四十六条第五項 (Article 346, paragraph (5)), art-346/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-5 - suppl-5022-111/art-11/par-1: 新令第三百四十二条第四項 → 所得税法施行令 第三百四十二条第四項 (Article 342, paragraph (4)), art-342/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-342/par-4 - suppl-5022-111/art-11/par-1: 新令第三百四十六条第六項 → 所得税法施行令 第三百四十六条第六項 (Article 346, paragraph (6)), art-346/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-6 - suppl-5022-111/art-11/par-1: 第三百四十四条 → 所得税法施行令 第三百四十四条 (Article 344), art-344 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-344 - suppl-5022-111/art-11/par-1: 新令第三百四十六条第三項 → 所得税法施行令 第三百四十六条第三項 (Article 346, paragraph (3)), art-346/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-3 - suppl-5022-111/art-11/par-2: 新令第三百四十六条第六項 → 所得税法施行令 第三百四十六条第六項 (Article 346, paragraph (6)), art-346/par-6 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-6 - suppl-5022-111/art-11/par-2: 新令第三百四十三条第四項 → 所得税法施行令 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-343/par-5 - suppl-5022-111/art-11/par-2: 新令第三百四十六条第三項 → 所得税法施行令 第三百四十六条第三項 (Article 346, paragraph (3)), art-346/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-346/par-3 - suppl-5022-111/art-12/par-1: 新令第三百四十八条第四項 → 所得税法施行令 第三百四十八条第四項 (Article 348, paragraph (4)), art-348/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-348/par-4 - suppl-5022-111/art-12/par-1: 第三百五十条 → 所得税法施行令 第三百五十条 (Article 350), art-350 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350 - suppl-5022-111/art-12/par-1: 新令第三百四十八条第一項から第三項まで → 所得税法施行令 第三百四十八条第一項 (Article 348, paragraph (1)), art-348/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-348/par-1 - suppl-5022-111/art-12/par-1: 新令第三百四十八条第一項から第三項まで → 所得税法施行令 第三百四十八条第二項 (Article 348, paragraph (2)), art-348/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-348/par-2 - suppl-5022-111/art-12/par-1: 新令第三百四十八条第一項から第三項まで → 所得税法施行令 第三百四十八条第三項 (Article 348, paragraph (3)), art-348/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-348/par-3 - suppl-5022-111/art-12/par-2: 新令第三百四十九条第四項 → 所得税法施行令 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-349/par-5 - suppl-5022-111/art-12/par-2: 新令第三百四十八条第一項から第三項まで → 所得税法施行令 第三百四十八条第一項 (Article 348, paragraph (1)), art-348/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-348/par-1 - suppl-5022-111/art-12/par-2: 新令第三百四十八条第一項から第三項まで → 所得税法施行令 第三百四十八条第二項 (Article 348, paragraph (2)), art-348/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-348/par-2 - suppl-5022-111/art-12/par-2: 新令第三百四十八条第一項から第三項まで → 所得税法施行令 第三百四十八条第三項 (Article 348, paragraph (3)), art-348/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-348/par-3 - suppl-5022-111/art-13/par-1: 新令第三百五十条の三第四項 → 所得税法施行令 第三百五十条の三第四項 (Article 350-3, paragraph (4)), art-350-3/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-3/par-4 - suppl-5022-111/art-13/par-1: 第三百五十条の五 → 所得税法施行令 第三百五十条の五 (Article 350-5), art-350-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-5 - suppl-5022-111/art-13/par-1: 新令第三百五十条の三第一項から第三項まで → 所得税法施行令 第三百五十条の三第一項 (Article 350-3, paragraph (1)), art-350-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-3/par-1 - suppl-5022-111/art-13/par-1: 新令第三百五十条の三第一項から第三項まで → 所得税法施行令 第三百五十条の三第二項 (Article 350-3, paragraph (2)), art-350-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-3/par-2 - suppl-5022-111/art-13/par-1: 新令第三百五十条の三第一項から第三項まで → 所得税法施行令 第三百五十条の三第三項 (Article 350-3, paragraph (3)), art-350-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-3/par-3 - suppl-5022-111/art-13/par-2: 新令第三百五十条の四第四項 → 所得税法施行令 第三百五十条の四第五項 (Article 350-4, paragraph (5)), art-350-4/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-4/par-5 - suppl-5022-111/art-13/par-2: 新令第三百五十条の三第一項から第三項まで → 所得税法施行令 第三百五十条の三第一項 (Article 350-3, paragraph (1)), art-350-3/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-3/par-1 - suppl-5022-111/art-13/par-2: 新令第三百五十条の三第一項から第三項まで → 所得税法施行令 第三百五十条の三第二項 (Article 350-3, paragraph (2)), art-350-3/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-3/par-2 - suppl-5022-111/art-13/par-2: 新令第三百五十条の三第一項から第三項まで → 所得税法施行令 第三百五十条の三第三項 (Article 350-3, paragraph (3)), art-350-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-3/par-3 - suppl-5022-111/art-14/par-1: 新令第三百五十条の八第四項 → 所得税法施行令 第三百五十条の八第四項 (Article 350-8, paragraph (4)), art-350-8/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-8/par-4 - suppl-5022-111/art-14/par-1: 第三百五十条の十 → 所得税法施行令 第三百五十条の十 (Article 350-10), art-350-10 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-10 - suppl-5022-111/art-14/par-1: 新令第三百五十条の八第一項から第三項まで → 所得税法施行令 第三百五十条の八第一項 (Article 350-8, paragraph (1)), art-350-8/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-8/par-1 - suppl-5022-111/art-14/par-1: 新令第三百五十条の八第一項から第三項まで → 所得税法施行令 第三百五十条の八第二項 (Article 350-8, paragraph (2)), art-350-8/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-8/par-2 - suppl-5022-111/art-14/par-1: 新令第三百五十条の八第一項から第三項まで → 所得税法施行令 第三百五十条の八第三項 (Article 350-8, paragraph (3)), art-350-8/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-8/par-3 - suppl-5022-111/art-14/par-2: 新令第三百五十条の九第四項 → 所得税法施行令 第三百五十条の九第五項 (Article 350-9, paragraph (5)), art-350-9/par-5 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-9/par-5 - suppl-5022-111/art-14/par-2: 新令第三百五十条の八第一項から第三項まで → 所得税法施行令 第三百五十条の八第一項 (Article 350-8, paragraph (1)), art-350-8/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-8/par-1 - suppl-5022-111/art-14/par-2: 新令第三百五十条の八第一項から第三項まで → 所得税法施行令 第三百五十条の八第二項 (Article 350-8, paragraph (2)), art-350-8/par-2 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-8/par-2 - suppl-5022-111/art-14/par-2: 新令第三百五十条の八第一項から第三項まで → 所得税法施行令 第三百五十条の八第三項 (Article 350-8, paragraph (3)), art-350-8/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-350-8/par-3 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 所得税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1/item-2 - 所得税法施行令 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-1/par-1/item-5 - 所得税法施行令 附則第四条第一項（譲渡制限付株式の価額等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-1 - 所得税法施行令 附則第四条第二項（譲渡制限付株式の価額等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/par-2 - 所得税法施行令 附則第四条第三項（譲渡制限付株式の価額等に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5022-111/art-4/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-20261106T163957-155, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-165, translated 2026-11-07 - 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-20261106T173921-103, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-106, 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-20261106T173921-127, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-129, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-133, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-134, 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-20261106T173921-134, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-135, 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