Regulation for Enforcement of the Income Tax Act

Promulgated, not yet in force

Other amendments e-Gov records

60 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.

• 1 October 2026

  The text on this site

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 18 of 2025)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 September 2026

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 14 of 2024)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 22 May 2026

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 17 of 2026)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 April 2026

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 17 of 2026)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 April 2026

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 18 of 2025)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 April 2026

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 14 of 2024)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 January 2026

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 18 of 2025)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 January 2026

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2023)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 December 2025

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 18 of 2025)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 April 2025

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 18 of 2025)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 24 March 2025

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 9 of 2025)

  租税特別措置法施行規則等の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 January 2025

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2023)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 2 December 2024

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 66 of 2024)

  租税特別措置法施行規則等の一部を改正する省令

  The text after this amendment, on e-Gov

• 2 December 2024

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 14 of 2024)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 October 2024

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2023)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 July 2024

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 46 of 2024)

  租税特別措置法施行規則等の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 June 2024

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 14 of 2024)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 27 May 2024

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 41 of 2024)

  租税特別措置法施行規則等の一部を改正する省令

  The text after this amendment, on e-Gov

• 27 May 2024

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 14 of 2024)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 April 2024

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 14 of 2024)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 January 2024

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2023)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 October 2023

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 13 of 2022)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 June 2023

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2023)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 11 May 2023

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2023)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 April 2023

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2023)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 January 2023

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 13 of 2022)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 January 2023

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 11 of 2020)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 May 2022

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 13 of 2022)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 April 2022

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 13 of 2022)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 April 2022

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Corporation Tax Act, etc. (Ministry of Finance Order No. 56 of 2020)

  法人税法施行規則等の一部を改正する省令

  The text after this amendment, on e-Gov

• 11 January 2022

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 82 of 2021)

  租税特別措置法施行規則等の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 January 2022

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 15 of 2021)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 January 2022

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 11 of 2020)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 April 2021

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 15 of 2021)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 April 2021

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 11 of 2020)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 January 2021

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 11 of 2020)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 December 2020

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation and the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 59 of 2020)

  租税特別措置法施行規則及び所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 October 2020

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2018)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 25 May 2020

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 46 of 2020)

  租税特別措置法施行規則等の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 May 2020

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 11 of 2020)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 April 2020

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 11 of 2020)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 April 2020

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act, etc. (Ministry of Finance Order No. 6 of 2019)

  所得税法施行規則等の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 April 2020

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2018)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 January 2020

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act, etc. (Ministry of Finance Order No. 6 of 2019)

  所得税法施行規則等の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 January 2020

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2018)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 16 December 2019

  Since replaced

  Ministerial Order Partially Amending the Ministerial Order on Use of Information and Communications Technology in Administrative Procedures, etc. Related to Laws and Regulations on National Taxes, etc. (Ministry of Finance Order No. 36 of 2019)

  国税関係法令に係る行政手続等における情報通信の技術の利用に関する省令等の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 December 2019

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 34 of 2019)

  租税特別措置法施行規則等の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 October 2019

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 27 of 2019)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 16 July 2019

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act, etc. (Ministry of Finance Order No. 6 of 2019)

  所得税法施行規則等の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 July 2019

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 13 of 2019)

  租税特別措置法施行規則等の一部を改正する省令

  The text after this amendment, on e-Gov

• 7 May 2019

  Since replaced

  Ministerial Order on the Arrangement of Ministerial Orders Related to the Ministry of Finance upon the Enforcement of the Cabinet Order to Change the Era Name (Ministry of Finance Order No. 1 of 2019)

  元号を改める政令の施行に伴う財務省関係省令の整理に関する省令

  The text after this amendment, on e-Gov

• 1 April 2019

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act, etc. (Ministry of Finance Order No. 6 of 2019)

  所得税法施行規則等の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 January 2019

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2018)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 May 2018

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2018)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 April 2018

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2018)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 January 2018

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 16 of 2017)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 January 2018

  Since replaced

  e-Gov gives no title for this amendment

  The text after this amendment, on e-Gov

• 1 January 2018

  Since replaced

  e-Gov gives no title for this amendment

  The text after this amendment, on e-Gov

• 1 October 2017

  Since replaced

  Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 16 of 2017)

  所得税法施行規則の一部を改正する省令

  The text after this amendment, on e-Gov

• 1 April 2017

  Since replaced

  e-Gov gives no title for this amendment

  The text after this amendment, on e-Gov