# 所得税法 / Income Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-3401-33/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 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — 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)（非課税所得に関する経過規定） — address `suppl-3401-33/art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-5 - e-Gov law ID: 340AC0000000033 — 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（非課税所得に関する経過規定） — Transitional Provisions Concerning Nontaxable Income caption: machine translation, not official suppl-3401-33/art-5 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-5 **第一項** 新法第九条第一項第二号（非課税所得）の規定は、施行日以後に支払を受けるべき同号に規定する預貯金又は合同運用信託の利子又は収益の分配について適用し、同日前に支払を受けるべき当該利子又は収益の分配については、なお従前の例による。 suppl-3401-33/art-5/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-5/par-1 Article 9, paragraph (1), item (ii) (Nontaxable Income) of the New Act applies to interest on Deposits and Savings or distributions of proceeds from a Jointly Managed Trust as prescribed in that item which are to be received on or after the Effective Date, and the provisions then in force continue to govern such interest or distributions of proceeds which are to be received before that date. machine translation, not official **第二項** 新法第九条第一項第四号、第五号及び第十八号の規定は、施行日以後に受けるべきこれらの号に掲げる金品又は利益について適用し、同日前に受けるべき当該金品又は利益については、なお従前の例による。 suppl-3401-33/art-5/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-5/par-2 Article 9, paragraph (1), items (iv), (v), and (xviii) of the New Act apply to money, valuables, or benefits set forth in those items which are to be received on or after the Effective Date, and the provisions then in force continue to govern such money, valuables, or benefits which are to be received before that date. machine translation, not official **第三項** 新法第九条第一項第十四号及び第二項第六号の規定は、個人が施行日以後に解散した法人から残余財産の分配として金銭その他の資産の交付を受ける場合について適用し、個人が同日前に解散した法人から残余財産の分配として金銭その他の資産の交付を受ける場合については、なお従前の例による。 suppl-3401-33/art-5/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-5/par-3 Article 9, paragraph (1), item (xiv) and paragraph (2), item (vi) of the New Act apply where an individual receives money or other assets as a distribution of residual assets from a corporation dissolved on or after the Effective Date, and the provisions then in force continue to govern where an individual receives money or other assets as a distribution of residual assets from a corporation dissolved before that date. machine translation, not official --- ## Cites - suppl-3401-33/art-5/par-1: 新法第九条第一項第二号 → 所得税法 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-2 - suppl-3401-33/art-5/par-2: 新法第九条第一項第四号 → 所得税法 第九条第一項第四号 (Article 9, paragraph (1), item (iv)), art-9/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-4 - suppl-3401-33/art-5/par-2: 第五号 → 所得税法 第九条第一項第五号 (Article 9, paragraph (1), item (v)), art-9/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-5 - suppl-3401-33/art-5/par-3: 新法第九条第一項第十四号 → 所得税法 第九条第一項第十四号 (Article 9, paragraph (1), item (xiv)), art-9/par-1/item-14 — https://japanlaw.org/ja/income-tax-act/art-9/par-1/item-14 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法 附則第六条第二項（少額預金等の利子所得の非課税に関する経過規定） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-6/par-2 - 所得税法 附則第三十三条第一項（政令への委任） — https://japanlaw.org/ja/income-tax-act/suppl-3401-33/art-33/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-044, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-015, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05