# 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-5042-136/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)（確定申告書に関する書類等の提出又は提示に関する経過措置） — address `suppl-5042-136/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-5042-136/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（確定申告書に関する書類等の提出又は提示に関する経過措置） — Transitional Measures Concerning the Submission or Presentation of Documents, etc. Relating to a Tax Return caption: machine translation, not official suppl-5042-136/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-5 **第一項** 新令第二百六十二条第一項の規定は、施行日以後に令和四年分以後の所得税に係る確定申告書を提出する場合について適用し、施行日前に確定申告書を提出した場合及び施行日以後に令和三年分以前の所得税に係る確定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-5042-136/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5042-136/art-5/par-1 The provisions of Article 262, paragraph (1) of the New Order apply where a Tax Return for income tax for tax year 2022 and subsequent years is submitted on or after the Effective Date, and the provisions then in force continue to govern where a Tax Return was submitted before the Effective Date and where a Tax Return for income tax for tax year 2021 and earlier years is submitted on or after the Effective Date. machine translation, not official --- ## Cites - suppl-5042-136/art-5/par-1: 新令第二百六十二条第一項 → 所得税法施行令 第二百六十二条第一項 (Article 262, paragraph (1)), art-262/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-262/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-20261106T173921-130, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-136, 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