# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第十条 (Article 10)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第十条 (Article 10)（障害者及び特別障害者の範囲） — address `art-10`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-10
- e-Gov law ID: 340CO0000000096 — 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.

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### 第十条（障害者及び特別障害者の範囲） — Scope of Persons with a Disability and Persons with a Particular Disability
<sup>caption: machine translation, not official</sup>
<sup>art-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-10</sup>

  **第一項**  法第二条第一項第二十八号（障害者の意義）に規定する政令で定める者は、次に掲げる者とする。
  <sup>art-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1</sup>
  Persons specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxviii) (Meaning of Person with a Disability) of the Act are the following persons:
  <sup>machine translation, not official</sup>

    **一**  精神上の障害により事理を弁識する能力を欠く常況にある者又は児童相談所、知的障害者更生相談所（知的障害者福祉法（昭和三十五年法律第三十七号）第九条第六項（更生援護の実施者）に規定する知的障害者更生相談所をいう。次項第一号及び第三十一条の二第十四号（障害者等の範囲）において同じ。）、精神保健福祉センター（精神保健及び精神障害者福祉に関する法律（昭和二十五年法律第百二十三号）第六条第一項（精神保健福祉センター）に規定する精神保健福祉センターをいう。次項第一号において同じ。）若しくは精神保健指定医の判定により知的障害者とされた者
    <sup>art-10/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-1</sup>
    A person who habitually lacks the capacity to discern right and wrong due to a mental disorder, or a person determined to be a person with an intellectual disability by the determination of a child guidance center, a rehabilitation counseling center for persons with intellectual disabilities (meaning a rehabilitation counseling center for persons with intellectual disabilities prescribed in Article 9, paragraph (6) (Persons Implementing Rehabilitation Assistance) of the Act on Welfare of Mentally Retarded Persons (Act No. 37 of 1960); the same applies in item (i) of the following paragraph and Article 31-2, item (xiv) (Scope of Persons with a Disability or Other Eligible Persons)), a mental health and welfare center (meaning a mental health and welfare center prescribed in Article 6, paragraph (1) (Mental Health and Welfare Centers) of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities (Act No. 123 of 1950); the same applies in item (i) of the following paragraph), or a designated psychiatrist;
    <sup>machine translation, not official</sup>

    **二**  前号に掲げる者のほか、精神保健及び精神障害者福祉に関する法律第四十五条第二項（精神障害者保健福祉手帳の交付）の規定により精神障害者保健福祉手帳の交付を受けている者
    <sup>art-10/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-2</sup>
    In addition to the persons listed in the preceding item, a person who has been issued a mental disability health and welfare notebook pursuant to the provisions of Article 45, paragraph (2) (Issuance of Mental Disability Health and Welfare Notebook) of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities;
    <sup>machine translation, not official</sup>

    **三**  身体障害者福祉法（昭和二十四年法律第二百八十三号）第十五条第四項（身体障害者手帳の交付）の規定により交付を受けた身体障害者手帳に身体上の障害がある者として記載されている者
    <sup>art-10/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-3</sup>
    A person recorded as a person with a physical disability in the physical disability certificate issued pursuant to the provisions of Article 15, paragraph (4) (Issuance of Physical Disability Certificate) of the Act on Welfare of Physically Disabled Persons (Act No. 283 of 1949);
    <sup>machine translation, not official</sup>

    **四**  前三号に掲げる者のほか、戦傷病者特別援護法（昭和三十八年法律第百六十八号）第四条（戦傷病者手帳の交付）の規定により戦傷病者手帳の交付を受けている者
    <sup>art-10/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-4</sup>
    In addition to the persons listed in the preceding three items, a person who has been issued a wounded and sick retired soldier's notebook pursuant to the provisions of Article 4 (Issuance of Wounded and Sick Retired Soldier's Notebook) of the Act on Special Aid to the Wounded and Sick Retired Soldiers (Act No. 168 of 1963);
    <sup>machine translation, not official</sup>

    **五**  前二号に掲げる者のほか、原子爆弾被爆者に対する援護に関する法律（平成六年法律第百十七号）第十一条第一項（認定）の規定による厚生労働大臣の認定を受けている者
    <sup>art-10/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-5</sup>
    In addition to the persons listed in the preceding two items, a person who has received certification by the Minister of Health, Labour and Welfare pursuant to the provisions of Article 11, paragraph (1) (Certification) of the Atomic Bomb Survivors' Assistance Act (Act No. 117 of 1994);
    <sup>machine translation, not official</sup>

    **六**  前各号に掲げる者のほか、常に就床を要し、複雑な介護を要する者
    <sup>art-10/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-6</sup>
    In addition to the persons listed in the preceding items, a person who is always bedridden and requires complex nursing care;
    <sup>machine translation, not official</sup>

    **七**  前各号に掲げる者のほか、精神又は身体に障害のある年齢六十五歳以上の者で、その障害の程度が第一号又は第三号に掲げる者に準ずるものとして市町村長又は特別区の区長（社会福祉法（昭和二十六年法律第四十五号）に定める福祉に関する事務所が老人福祉法（昭和三十八年法律第百三十三号）第五条の四第二項各号（福祉の措置の実施者）に掲げる業務を行つている場合には、当該福祉に関する事務所の長。次項第六号において「市町村長等」という。）の認定を受けている者
    <sup>art-10/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-7</sup>
    In addition to the persons listed in the preceding items, a person aged 65 or older with a mental or physical disability whose degree of disability has been certified, as being comparable to that of the persons listed in item (i) or item (iii), by the mayor of a municipality or of a special ward (or, where the welfare office prescribed in the Social Welfare Act (Act No. 45 of 1951) performs the duties listed in the items of Article 5-4, paragraph (2) (Persons Implementing Welfare Measures) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963), the head of that welfare office; referred to as "municipal mayors, etc." in item (vi) of the following paragraph).
    <sup>machine translation, not official</sup>

  **第二項**  法第二条第一項第二十九号に規定する政令で定める者は、次に掲げる者とする。
  <sup>art-10/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-2</sup>
  Persons specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (xxix) of the Act are the following persons:
  <sup>machine translation, not official</sup>

    **一**  前項第一号に掲げる者のうち、精神上の障害により事理を弁識する能力を欠く常況にある者又は児童相談所、知的障害者更生相談所、精神保健福祉センター若しくは精神保健指定医の判定により重度の知的障害者とされた者
    <sup>art-10/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-2/item-1</sup>
    Among the persons listed in item (i) of the preceding paragraph, a person who habitually lacks the capacity to discern right and wrong due to a mental disorder, or a person determined to be a person with a severe intellectual disability by the determination of a child guidance center, rehabilitation counseling center for persons with intellectual disabilities, mental health and welfare center, or designated psychiatrist;
    <sup>machine translation, not official</sup>

    **二**  前項第二号に掲げる者のうち、同号の精神障害者保健福祉手帳に精神保健及び精神障害者福祉に関する法律施行令（昭和二十五年政令第百五十五号）第六条第三項（精神障害の状態）に規定する障害等級が一級である者として記載されている者
    <sup>art-10/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-2/item-2</sup>
    Among the persons listed in item (ii) of the preceding paragraph, a person recorded in the mental disability health and welfare notebook referred to in that item as a person whose disability grade prescribed in Article 6, paragraph (3) (State of Mental Disability) of the Order for Enforcement of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities (Cabinet Order No. 155 of 1950) is grade 1;
    <sup>machine translation, not official</sup>

    **三**  前項第三号に掲げる者のうち、同号の身体障害者手帳に身体上の障害の程度が一級又は二級である者として記載されている者
    <sup>art-10/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-2/item-3</sup>
    Among the persons listed in item (iii) of the preceding paragraph, a person recorded in the physical disability certificate referred to in that item as a person whose degree of disability, as a physical disability, is grade 1 or grade 2;
    <sup>machine translation, not official</sup>

    **四**  前項第四号に掲げる者のうち、同号の戦傷病者手帳に精神上又は身体上の障害の程度が恩給法（大正十二年法律第四十八号）別表第一号表ノ二の特別項症から第三項症までである者として記載されている者
    <sup>art-10/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-2/item-4</sup>
    Among the persons listed in item (iv) of the preceding paragraph, a person recorded in the wounded and sick retired soldier's notebook referred to in that item as a person whose degree of disability, as a mental or physical disability, is from Special Item Disability to Third Item Disability in Appended Table No. 1-2 of the Public Officers Pension Act (Act No. 48 of 1923);
    <sup>machine translation, not official</sup>

    **五**  前項第五号又は第六号に掲げる者
    <sup>art-10/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-2/item-5</sup>
    A person listed in item (v) or item (vi) of the preceding paragraph;
    <sup>machine translation, not official</sup>

    **六**  前項第七号に掲げる者のうち、その障害の程度が第一号又は第三号に掲げる者に準ずるものとして市町村長等の認定を受けている者
    <sup>art-10/par-2/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-2/item-6</sup>
    Among the persons listed in item (vii) of the preceding paragraph, a person whose degree of disability has been certified by the municipal mayors, etc. as being comparable to that of the persons listed in item (i) or item (iii).
    <sup>machine translation, not official</sup>

---

## Cites
- art-10/par-1: 法第二条第一項第二十八号 → 所得税法 第二条第一項第二十八号 (Article 2, paragraph (1), item (xxviii)), art-2/par-1/item-28 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-28 (e-Gov law ID 340AC0000000033)
- art-10/par-1/item-1: 知的障害者福祉法（昭和三十五年法律第三十七号）第九条第六項 → e-Gov law 335AC0000000037, 第九条第六項 (Article 9, paragraph (6)), art-9/par-6 — not held in this collection
- art-10/par-1/item-1: 次項第一号 → 所得税法施行令 第十条第二項第一号 (Article 10, paragraph (2), item (i)), art-10/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-2/item-1
- art-10/par-1/item-1: 第三十一条の二第十四号 → 所得税法施行令 第三十一条の二第一項第十四号 (Article 31-2, paragraph (1), item (xiv)), art-31-2/par-1/item-14 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-31-2/par-1/item-14
- art-10/par-1/item-1: 精神保健及び精神障害者福祉に関する法律（昭和二十五年法律第百二十三号）第六条第一項 → e-Gov law 325AC0100000123, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-10/par-1/item-2: 前号 → 所得税法施行令 第十条第一項第一号 (Article 10, paragraph (1), item (i)), art-10/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-1
- art-10/par-1/item-2: 精神保健及び精神障害者福祉に関する法律第四十五条第二項 → e-Gov law 325AC0100000123, 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — not held in this collection
- art-10/par-1/item-3: 身体障害者福祉法（昭和二十四年法律第二百八十三号）第十五条第四項 → e-Gov law 324AC1000000283, 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — not held in this collection
- art-10/par-1/item-4: 前三号 → 所得税法施行令 第十条第一項第一号 (Article 10, paragraph (1), item (i)), art-10/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-1
- art-10/par-1/item-4: 前三号 → 所得税法施行令 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-2
- art-10/par-1/item-4: 前三号 → 所得税法施行令 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-3
- art-10/par-1/item-4: 戦傷病者特別援護法（昭和三十八年法律第百六十八号）第四条 → e-Gov law 338AC1000000168, 第四条 (Article 4), art-4 — not held in this collection
- art-10/par-1/item-5: 前二号 → 所得税法施行令 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-3
- art-10/par-1/item-5: 前二号 → 所得税法施行令 第十条第一項第四号 (Article 10, paragraph (1), item (iv)), art-10/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-4
- art-10/par-1/item-5: 原子爆弾被爆者に対する援護に関する法律（平成六年法律第百十七号）第十一条第一項 → e-Gov law 406AC0000000117, 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — not held in this collection
- art-10/par-1/item-6: 前各号 → 所得税法施行令 第十条第一項第一号 (Article 10, paragraph (1), item (i)), art-10/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-1
- art-10/par-1/item-6: 前各号 → 所得税法施行令 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-2
- art-10/par-1/item-6: 前各号 → 所得税法施行令 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-3
- art-10/par-1/item-6: 前各号 → 所得税法施行令 第十条第一項第四号 (Article 10, paragraph (1), item (iv)), art-10/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-4
- art-10/par-1/item-6: 前各号 → 所得税法施行令 第十条第一項第五号 (Article 10, paragraph (1), item (v)), art-10/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-5
- art-10/par-1/item-7: 前各号 → 所得税法施行令 第十条第一項第一号 (Article 10, paragraph (1), item (i)), art-10/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-1
- art-10/par-1/item-7: 前各号 → 所得税法施行令 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-2
- art-10/par-1/item-7: 前各号 → 所得税法施行令 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-3
- art-10/par-1/item-7: 前各号 → 所得税法施行令 第十条第一項第四号 (Article 10, paragraph (1), item (iv)), art-10/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-4
- art-10/par-1/item-7: 前各号 → 所得税法施行令 第十条第一項第五号 (Article 10, paragraph (1), item (v)), art-10/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-5
- art-10/par-1/item-7: 前各号 → 所得税法施行令 第十条第一項第六号 (Article 10, paragraph (1), item (vi)), art-10/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-6
- art-10/par-1/item-7: 老人福祉法（昭和三十八年法律第百三十三号）第五条の四第二項 → e-Gov law 338AC0000000133, 第五条の四第二項 (Article 5-4, paragraph (2)), art-5-4/par-2 — not held in this collection
- art-10/par-1/item-7: 次項第六号 → 所得税法施行令 第十条第二項第六号 (Article 10, paragraph (2), item (vi)), art-10/par-2/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-2/item-6
- art-10/par-2: 法第二条第一項第二十九号 → 所得税法 第二条第一項第二十九号 (Article 2, paragraph (1), item (xxix)), art-2/par-1/item-29 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-29 (e-Gov law ID 340AC0000000033)
- art-10/par-2/item-1: 前項第一号 → 所得税法施行令 第十条第一項第一号 (Article 10, paragraph (1), item (i)), art-10/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-1
- art-10/par-2/item-2: 前項第二号 → 所得税法施行令 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-2
- art-10/par-2/item-2: の精神障害者保健福祉手帳に精神保健及び精神障害者福祉に関する法律施行令（昭和二十五年政令第百五十五号）第六条第三項 → e-Gov law 325CO0000000155, 第六条第三項 (Article 6, paragraph (3)), art-6/par-3 — not held in this collection
- art-10/par-2/item-3: 前項第三号 → 所得税法施行令 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-3
- art-10/par-2/item-4: 前項第四号 → 所得税法施行令 第十条第一項第四号 (Article 10, paragraph (1), item (iv)), art-10/par-1/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-4
- art-10/par-2/item-4: 別表第一号 → e-Gov law 212AC0000000048, 別表第一 (Appended Table 1), appdx-1 — not held in this collection
- art-10/par-2/item-5: 前項第五号 → 所得税法施行令 第十条第一項第五号 (Article 10, paragraph (1), item (v)), art-10/par-1/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-5
- art-10/par-2/item-5: 第六号 → 所得税法施行令 第十条第一項第六号 (Article 10, paragraph (1), item (vi)), art-10/par-1/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-6
- art-10/par-2/item-6: 前項第七号 → 所得税法施行令 第十条第一項第七号 (Article 10, paragraph (1), item (vii)), art-10/par-1/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-7
- art-10/par-2/item-6: 第一号 → 所得税法施行令 第十条第一項第一号 (Article 10, paragraph (1), item (i)), art-10/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-1
- art-10/par-2/item-6: 第三号 → 所得税法施行令 第十条第一項第三号 (Article 10, paragraph (1), item (iii)), art-10/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-3

## Cited by

15 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第十条第一項第一号（障害者及び特別障害者の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-1
- 所得税法施行令 第十条第一項第二号（障害者及び特別障害者の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-2
- 所得税法施行令 第十条第一項第四号（障害者及び特別障害者の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-4
- 所得税法施行令 第十条第一項第五号（障害者及び特別障害者の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-5
- 所得税法施行令 第十条第一項第六号（障害者及び特別障害者の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-6
- 所得税法施行令 第十条第一項第七号（障害者及び特別障害者の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-1/item-7
- 所得税法施行令 第十条第二項第一号（障害者及び特別障害者の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-2/item-1
- 所得税法施行令 第十条第二項第二号（障害者及び特別障害者の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-2/item-2
- 所得税法施行令 第十条第二項第三号（障害者及び特別障害者の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-2/item-3
- 所得税法施行令 第十条第二項第四号（障害者及び特別障害者の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-2/item-4
- 所得税法施行令 第十条第二項第五号（障害者及び特別障害者の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-2/item-5
- 所得税法施行令 第十条第二項第六号（障害者及び特別障害者の範囲） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-10/par-2/item-6
- 所得税法施行令 附則第二項 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3412-259/par-2
- 所得税法施行令 附則第三条第一項（障害者及び特別障害者の範囲に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4052-85/art-3/par-1
- 所得税法施行令 附則第三条第一項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4072-278/art-3/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-005, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-004, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06