# 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-3631-109/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)（配当所得に関する経過措置） — address `suppl-3631-109/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-3631-109/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（配当所得に関する経過措置） — Transitional Measures Concerning Dividend Income caption: machine translation, not official suppl-3631-109/art-5 · https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-5 **第一項** 新所得税法第二十四条第二項の規定は、昭和六十四年四月一日以後に支払う同項に規定する元本を取得するために要した負債の利子について適用し、同日前に支払つた旧所得税法第二十四条第二項に規定する元本を取得するために要した負債の利子については、なお従前の例による。 suppl-3631-109/art-5/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-5/par-1 The provisions of Article 24, paragraph (2) of the New Income Tax Act apply to interest on debts incurred to acquire principal prescribed in that paragraph which is paid on or after April 1, 1989, and the provisions then in force continue to govern interest on debts incurred to acquire principal prescribed in Article 24, paragraph (2) of the Former Income Tax Act which was paid before that date. machine translation, not official --- ## Cites - suppl-3631-109/art-5/par-1: 新所得税法第二十四条第二項 → 所得税法 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/ja/income-tax-act/art-24/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法 附則第一条第一項第三号イ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-3631-109/art-1/par-1/item-3/sub-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-20260918T180319-076, 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