# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-270. 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: 附　則 (Supplementary Provisions) — address `suppl-3422-270` - Text in force since: 2026-05-22 - URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-270 - 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. --- ## 附　則 昭和四二年八月三一日政令第二七〇号 suppl-3422-270 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-270 **第一項** この政令は、公布の日から施行する。 suppl-3422-270/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-270/par-1 This Cabinet Order comes into effect on the date of promulgation. machine translation, not official **第二項** 改正後の第二百十五条第一号（試験研究法人等の範囲）（日本学術振興会に係る部分に限る。）の規定は、日本学術振興会法（昭和四十二年法律第百二十三号）による日本学術振興会の設立の日以後当該日本学術振興会に対して支出する所得税法第七十八条第二項第三号（寄付金控除）に掲げる寄付金について適用する。 suppl-3422-270/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3422-270/par-2 The provisions of Article 215, item (i) (Scope of Experimental Research Corporations, etc.) as amended (limited to the part pertaining to the Japan Society for the Promotion of Science) apply to donations listed in Article 78, paragraph (2), item (iii) (Donation Deduction) of the Income Tax Act that are made to the Japan Society for the Promotion of Science on or after the date of its establishment under the Japan Society for the Promotion of Science Act (Act No. 123 of 1967). machine translation, not official --- ## Cites - suppl-3422-270/par-2: 所得税法第七十八条第二項第三号 → 所得税法 第七十八条第二項第三号 (Article 78, paragraph (2), item (iii)), art-78/par-2/item-3 — https://japanlaw.org/en/income-tax-act/art-78/par-2/item-3 (e-Gov law ID 340AC0000000033) --- ## 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-20261106T173921-094, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-096, 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