# 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-5052-134/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)（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予等に関する経過措置） — address `suppl-5052-134/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-5052-134/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（国外転出をする場合の譲渡所得等の特例の適用がある場合の納税猶予等に関する経過措置） — Transitional Measures Concerning Tax Payment Grace Periods, etc. Where Special Provisions on Capital Gains, etc. upon Departure from Japan Apply caption: machine translation, not official suppl-5052-134/art-5 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5052-134/art-5 **第一項** 新令第二百六十六条の二第一項及び第二項の規定は、個人が施行日以後に担保を供する場合について適用する。 suppl-5052-134/art-5/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5052-134/art-5/par-1 The provisions of Article 266-2, paragraphs (1) and (2) of the New Order apply where an individual provides security on or after the Effective Date. machine translation, not official **第二項** 新令第二百六十六条の三第一項及び第二項（これらの規定を同条第五項において準用する場合を含む。）の規定は、個人が施行日以後に担保を供する場合について適用する。 suppl-5052-134/art-5/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-order/suppl-5052-134/art-5/par-2 The provisions of Article 266-3, paragraphs (1) and (2) of the New Order (including where these provisions are applied mutatis mutandis pursuant to paragraph (5) of that Article) apply where an individual provides security on or after the Effective Date. machine translation, not official --- ## Cites - suppl-5052-134/art-5/par-1: 新令第二百六十六条の二第一項 → 所得税法施行令 第二百六十六条の二第三項 (Article 266-2, paragraph (3)), art-266-2/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-3 - suppl-5052-134/art-5/par-1: 第二項 → 所得税法施行令 第二百六十六条の二第四項 (Article 266-2, paragraph (4)), art-266-2/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-2/par-4 - suppl-5052-134/art-5/par-2: 新令第二百六十六条の三第一項 → 所得税法施行令 第二百六十六条の三第三項 (Article 266-3, paragraph (3)), art-266-3/par-3 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-3/par-3 - suppl-5052-134/art-5/par-2: 第二項 → 所得税法施行令 第二百六十六条の三第四項 (Article 266-3, paragraph (4)), art-266-3/par-4 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-3/par-4 - suppl-5052-134/art-5/par-2: 同条第五項 → 所得税法施行令 第二百六十六条の三第八項 (Article 266-3, paragraph (8)), art-266-3/par-8 — https://japanlaw.org/ja/income-tax-act-enforcement-order/art-266-3/par-8 --- ## 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-20261106T173921-137, 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