# 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-5031-11/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)（退職所得に関する経過措置） — address `suppl-5031-11/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-5031-11/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（退職所得に関する経過措置） — Transitional Measures Concerning Retirement Income caption: machine translation, not official suppl-5031-11/art-5 · https://japanlaw.org/ja/income-tax-act/suppl-5031-11/art-5 **第一項** 新所得税法第三十条の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。 suppl-5031-11/art-5/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5031-11/art-5/par-1 The provisions of Article 30 of the New Income Tax Act apply to income tax for tax year 2022 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 2021 and earlier tax years. machine translation, not official --- ## Cites - suppl-5031-11/art-5/par-1: 新所得税法第三十条 → 所得税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/income-tax-act/art-30 ## 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五号イ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-5031-11/art-1/par-1/item-5/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-20260918T180319-130, 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