Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on April 1, 2025; provided, however, that the provisions set forth in the following items come into effect on the dates prescribed respectively in those items:
この政令は、令和七年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the following provisions: December 1, 2025;
次に掲げる規定 令和七年十二月一日
the provisions of Article 1 that amend Article 1, paragraph (2), item (iv) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 11-2, paragraph (2) of that Order, the provisions amending Article 205, paragraph (1) of that Order, the provisions adding one Article after Article 217-2 of that Order, the provisions amending Article 218 of that Order, the provisions adding one Article after that Article, the provisions amending Article 219 (including its heading) of that Order, the provisions amending Article 220, paragraph (1) of that Order, the provisions amending Article 262, paragraph (4) of that Order, and the provisions adding one Article after Article 318-3 of that Order, and the provisions of the following Article and Article 10, Article 12, paragraphs (2) through (7), and Articles 13 and 15 of the Supplementary Provisions;
第一条中所得税法施行令第一条第二項第四号の改正規定、同令第十一条の二第二項の改正規定、同令第二百五条第一項の改正規定、同令第二百十七条の二の次に一条を加える改正規定、同令第二百十八条の改正規定、同条の次に一条を加える改正規定、同令第二百十九条（見出しを含む。）の改正規定、同令第二百二十条第一項の改正規定、同令第二百六十二条第四項の改正規定及び同令第三百十八条の三の次に一条を加える改正規定並びに次条並びに附則第十条、第十二条第二項から第七項まで、第十三条及び第十五条の規定
the provisions of Article 1 that amend Article 1, paragraph (1) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 70, paragraph (1), item (ii) of that Order, the provisions amending Article 316-2, paragraph (2), item (iii), Article 318 (including its heading) and Article 318-2, item (ii) of that Order, the provisions amending Article 319-10, item (ii) of that Order, and the provisions amending Article 319-12 of that Order, and the provisions of Articles 4 and 11 and Article 12, paragraph (1) of the Supplementary Provisions: January 1, 2026;
the provisions of Article 1 that amend Article 17, paragraph (1) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 114 of that Order, the provisions amending Article 170 of that Order, the provisions amending Article 170-2 of that Order, the provisions amending Article 281, paragraph (1), item (iv) of that Order, and the provisions amending Article 346, paragraph (4) of that Order, and the provisions of Articles 6 and 8 of the Supplementary Provisions: April 1, 2026.