Order for Enforcement of the Income Tax Act

Promulgated, not yet in force

Other amendments e-Gov records

59 more amendments to this law that e-Gov records with no page of their own here: when each took effect, and the amending law. What each changed is not on this site yet.

• 22 May 2026

  The text on this site

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 93 of 2026)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 April 2026

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 93 of 2026)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 April 2026

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 120 of 2025)

  所得税法施行令等の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 April 2026

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 141 of 2024)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 January 2026

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 120 of 2025)

  所得税法施行令等の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 December 2025

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 120 of 2025)

  所得税法施行令等の一部を改正する政令

  The text after this amendment, on e-Gov

• 20 November 2025

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 380 of 2025)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 April 2025

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 120 of 2025)

  所得税法施行令等の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 April 2025

  Since replaced

  Cabinet Order on the Arrangement of Related Cabinet Orders upon the Enforcement of the Act on Japan Institute for Health Security and the Act on the Arrangement of Related Acts upon the Enforcement of the Act on Japan Institute for Health Security (Cabinet Order No. 19 of 2025)

  国立健康危機管理研究機構法及び国立健康危機管理研究機構法の施行に伴う関係法律の整備に関する法律の施行に伴う関係政令の整備に関する政令

  The text after this amendment, on e-Gov

• 1 April 2025

  Since replaced

  Cabinet Order on the Arrangement, etc. of Related Cabinet Orders and on Transitional Measures upon the Partial Enforcement of the Act Partially Amending the Basic Act on the Formation of a Digital Society, etc. to Improve Convenience for Persons Concerned in Administrative Procedures, etc. and to Simplify and Streamline Administrative Operations through the Use of Information and Communications Technology (Cabinet Order No. 6 of 2025)

  情報通信技術の活用による行政手続等に係る関係者の利便性の向上並びに行政運営の簡素化及び効率化を図るためのデジタル社会形成基本法等の一部を改正する法律の一部の施行に伴う関係政令の整備等及び経過措置に関する政令

  The text after this amendment, on e-Gov

• 1 April 2025

  Since replaced

  Cabinet Order on the Arrangement of Related Cabinet Orders upon the Enforcement of the Act Partially Amending the Private Schools Act (Cabinet Order No. 209 of 2024)

  私立学校法の一部を改正する法律の施行に伴う関係政令の整備に関する政令

  The text after this amendment, on e-Gov

• 1 January 2025

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Cabinet Order on the Enforcement of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Cabinet Order No. 134 of 2023)

  所得税法施行令及び災害被害者に対する租税の減免、徴収猶予等に関する法律の施行に関する政令の一部を改正する政令

  The text after this amendment, on e-Gov

• 2 December 2024

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 141 of 2024)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 18 November 2024

  Since replaced

  Cabinet Order on the Arrangement of Related Cabinet Orders upon the Partial Enforcement of the Act on Carbon Dioxide Storage Business (Cabinet Order No. 342 of 2024)

  二酸化炭素の貯留事業に関する法律の一部の施行に伴う関係政令の整備に関する政令

  The text after this amendment, on e-Gov

• 1 April 2024

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 141 of 2024)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 October 2023

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 136 of 2022)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 October 2023

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018)

  所得税法施行令等の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 June 2023

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Cabinet Order on the Enforcement of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Cabinet Order No. 134 of 2023)

  所得税法施行令及び災害被害者に対する租税の減免、徴収猶予等に関する法律の施行に関する政令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 April 2023

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Cabinet Order on the Enforcement of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Cabinet Order No. 134 of 2023)

  所得税法施行令及び災害被害者に対する租税の減免、徴収猶予等に関する法律の施行に関する政令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 January 2023

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 136 of 2022)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 January 2023

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Cabinet Order on the Enforcement of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Cabinet Order No. 111 of 2020)

  所得税法施行令及び災害被害者に対する租税の減免、徴収猶予等に関する法律の施行に関する政令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 October 2022

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 136 of 2022)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 May 2022

  Since replaced

  Cabinet Order on the Arrangement of Related Cabinet Orders and on Transitional Measures upon the Enforcement of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Cabinet Order No. 229 of 2021)

  年金制度の機能強化のための国民年金法等の一部を改正する法律の施行に伴う関係政令の整備及び経過措置に関する政令

  The text after this amendment, on e-Gov

• 1 April 2022

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 136 of 2022)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 April 2022

  Since replaced

  Cabinet Order on the Arrangement of Related Cabinet Orders and on Transitional Measures upon the Enforcement of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Cabinet Order No. 229 of 2021)

  年金制度の機能強化のための国民年金法等の一部を改正する法律の施行に伴う関係政令の整備及び経過措置に関する政令

  The text after this amendment, on e-Gov

• 1 April 2022

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 113 of 2021)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 April 2022

  Since replaced

  Cabinet Order Partially Amending the Order for the Enforcement of the Corporation Tax Act, etc. (Cabinet Order No. 207 of 2020)

  法人税法施行令等の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 January 2022

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 113 of 2021)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 January 2022

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Cabinet Order on the Enforcement of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Cabinet Order No. 111 of 2020)

  所得税法施行令及び災害被害者に対する租税の減免、徴収猶予等に関する法律の施行に関する政令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 April 2021

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 113 of 2021)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 March 2021

  Since replaced

  Cabinet Order Partially Amending the Order for the Enforcement of the Corporation Tax Act, etc. (Cabinet Order No. 39 of 2021)

  法人税法施行令等の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 March 2021

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Cabinet Order on the Enforcement of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Cabinet Order No. 111 of 2020)

  所得税法施行令及び災害被害者に対する租税の減免、徴収猶予等に関する法律の施行に関する政令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 January 2021

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Cabinet Order on the Enforcement of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Cabinet Order No. 111 of 2020)

  所得税法施行令及び災害被害者に対する租税の減免、徴収猶予等に関する法律の施行に関する政令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 December 2020

  Since replaced

  Cabinet Order on the Arrangement of Related Cabinet Orders and on Transitional Measures upon the Enforcement of the Act Partially Amending the Fishery Act, etc. and on Related Matters (Cabinet Order No. 217 of 2020)

  漁業法等の一部を改正する等の法律の施行に伴う関係政令の整備及び経過措置に関する政令

  The text after this amendment, on e-Gov

• 1 October 2020

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018)

  所得税法施行令等の一部を改正する政令

  The text after this amendment, on e-Gov

• 10 September 2020

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Order for the Enforcement of the Corporation Tax Act (Cabinet Order No. 273 of 2020)

  所得税法施行令及び法人税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 May 2020

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Cabinet Order on the Enforcement of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Cabinet Order No. 111 of 2020)

  所得税法施行令及び災害被害者に対する租税の減免、徴収猶予等に関する法律の施行に関する政令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 April 2020

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act and the Cabinet Order on the Enforcement of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims (Cabinet Order No. 111 of 2020)

  所得税法施行令及び災害被害者に対する租税の減免、徴収猶予等に関する法律の施行に関する政令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 April 2020

  Since replaced

  Cabinet Order Partially Amending the Cabinet Order on the Arrangement of Cabinet Orders Related to the Ministry of Finance upon the Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, etc. (Cabinet Order No. 108 of 2019)

  行政手続における特定の個人を識別するための番号の利用等に関する法律及び行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律の施行に伴う財務省関係政令の整備に関する政令等の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 April 2020

  Since replaced

  Cabinet Order on the Arrangement of Related Cabinet Orders upon the Enforcement of the Act for Partially Amending the Civil Code and the Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code (Cabinet Order No. 183 of 2018)

  民法の一部を改正する法律及び民法の一部を改正する法律の施行に伴う関係法律の整備等に関する法律の施行に伴う関係政令の整備に関する政令

  The text after this amendment, on e-Gov

• 1 April 2020

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018)

  所得税法施行令等の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 January 2020

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 95 of 2019)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 January 2020

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018)

  所得税法施行令等の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 October 2019

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018)

  所得税法施行令等の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 October 2019

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Local Tax Act (Cabinet Order No. 316 of 2014)

  地方税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 July 2019

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 95 of 2019)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 April 2019

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 95 of 2019)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 January 2019

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018)

  所得税法施行令等の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 May 2018

  Since replaced

  Cabinet Order on the Arrangement, etc. of Related Cabinet Orders and on Transitional Measures upon the Partial Enforcement of the Act Partially Amending the Defined Contribution Pension Act (Cabinet Order No. 292 of 2017)

  確定拠出年金法等の一部を改正する法律の一部の施行に伴う関係政令の整備等及び経過措置に関する政令

  The text after this amendment, on e-Gov

• 1 April 2018

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018)

  所得税法施行令等の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 April 2018

  Since replaced

  Cabinet Order on the Arrangement of Related Cabinet Orders upon the Enforcement of the Act Partially Amending the Agricultural Disaster Compensation Act (Cabinet Order No. 264 of 2017)

  農業災害補償法の一部を改正する法律の施行に伴う関係政令の整備に関する政令

  The text after this amendment, on e-Gov

• 1 April 2018

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 105 of 2017)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 January 2018

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 105 of 2017)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 January 2018

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 145 of 2016)

  所得税法施行令等の一部を改正する政令

  The text after this amendment, on e-Gov

• 27 November 2017

  Since replaced

  Cabinet Order on the Arrangement, etc. of Related Cabinet Orders and on Transitional Measures upon the Partial Enforcement of the Act Partially Amending the Defined Contribution Pension Act (Cabinet Order No. 292 of 2017)

  確定拠出年金法等の一部を改正する法律の一部の施行に伴う関係政令の整備等及び経過措置に関する政令

  The text after this amendment, on e-Gov

• 1 October 2017

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 105 of 2017)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 April 2017

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 105 of 2017)

  所得税法施行令の一部を改正する政令

  The text after this amendment, on e-Gov

• 1 April 2017

  Since replaced

  Cabinet Order on the Arrangement of Related Cabinet Orders and on Transitional Measures upon the Partial Enforcement of the Act Partially Amending the Electricity Business Act, etc., and Other Matters (Cabinet Order No. 40 of 2017)

  電気事業法等の一部を改正する等の法律の一部の施行に伴う関係政令の整備及び経過措置に関する政令

  The text after this amendment, on e-Gov

• 1 April 2017

  Since replaced

  Cabinet Order Partially Amending the Order for Enforcement of the Local Independent Administrative Agency Act, etc. (Cabinet Order No. 353 of 2016)

  地方独立行政法人法施行令等の一部を改正する政令

  The text after this amendment, on e-Gov