# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 制定文（一） (Enacting Statement 1)
This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/enact-1. 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: 制定文（一） (Enacting Statement 1) — address `enact-1`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/enact-1
- 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.
---
**制定文（一）** 内閣は、所得税法（昭和四十年法律第三十三号）の規定に基づき、及び同法を実施するため、所得税法施行規則（昭和二十二年勅令第百十号）の全部を改正するこの政令を制定する。
enact-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/enact-1
The Cabinet, pursuant to the provisions of the Income Tax Act (Act No. 33 of 1965) and in order to implement that Act, hereby enacts this Cabinet Order, which revises the whole of the Ordinance for Enforcement of the Income Tax Act (Imperial Ordinance No. 110 of 1947).
machine translation, not official
---
## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-001, 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