# 所得税法 / Income Tax Act — 第十一条 (Supplementary Provisions, Article 11)

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- 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: 第十一条 (Supplementary Provisions, Article 11)（信託の計算書の提出に関する経過規定） — address `suppl-3411-31/art-11`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-11
- 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.

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### 第十一条（信託の計算書の提出に関する経過規定） — Transitional Provisions Concerning Submission of Trust Accounting Statements
<sup>caption: machine translation, not official</sup>
<sup>suppl-3411-31/art-11 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-11</sup>

**第一項**  新法第二百二十七条（信託に関する計算書）の規定は、施行日以後に同条の規定に該当する事実が生じた場合について適用し、同日前に当該事実が生じた場合については、なお従前の例による。
<sup>suppl-3411-31/art-11/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3411-31/art-11/par-1</sup>
Article 227 (Accounting Statements for Trusts) of the New Act applies where facts falling under that Article arise on or after the Effective Date, and the provisions then in force continue to govern where such facts arose before that date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3411-31/art-11/par-1: 新法第二百二十七条 → 所得税法 第二百二十七条 (Article 227), art-227 — https://japanlaw.org/ja/income-tax-act/art-227

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## 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-20260918T180319-048, translated 2026-09-18
- This site's parser, version 225 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05