# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 附 則 (Supplementary Provisions)
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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: 附 則 (Supplementary Provisions) — address `suppl-3462-70`
- 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-3462-70
- 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 昭和四六年三月三一日政令第七〇号
suppl-3462-70 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-3462-70/art-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-1
**第一項** この政令は、昭和四十六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、当該各号に掲げる日から施行する。
suppl-3462-70/art-1/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-1/par-1
This Cabinet Order comes into effect as of April 1, 1971; provided, however, that the provisions listed in the following items come into effect as of the dates listed in those items respectively.
machine translation, not official
**一** 目次の改正規定中第一編第二章第三節に係る部分並びに同節の節名、第三十一条から第四十一条まで（第三十二条第四号及び第三十三条第五号を除く。）、第四十三条から第四十五条まで、第四十八条及び第四十九条の改正規定 昭和四十七年一月一日
suppl-3462-70/art-1/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-1/par-1/item-1
the portion of the provisions amending the table of contents that pertains to Part I, Chapter II, Section 3, the provisions amending the title of that Section, and the provisions amending Articles 31 through 41 (excluding Article 32, item (iv) and Article 33, item (v)), Articles 43 through 45, Article 48 and Article 49: January 1, 1972;
machine translation, not official
**二** 第二十六条第三項第一号、第二十八条第二項第二号、第三十二条第四号、第三十三条第五号及び第二百八十条第二項第二号ロの改正規定 外国証券業者に関する法律の施行の日
suppl-3462-70/art-1/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-1/par-1/item-2
the provisions amending Article 26, paragraph (3), item (i), Article 28, paragraph (2), item (ii), Article 32, item (iv), Article 33, item (v) and Article 280, paragraph (2), item (ii), (b): the date of enforcement of the Act on Foreign Securities Firms.
machine translation, not official
### 第二条（経過措置の原則） — Principles of Transitional Measures
caption: machine translation, not official
suppl-3462-70/art-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-2
**第一項** 別段の定めがあるものを除き、改正後の所得税法施行令（以下「新令」という。）の規定は、昭和四十六年分以後の所得税について適用し、昭和四十五年分以前の所得税については、なお従前の例による。
suppl-3462-70/art-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-2/par-1
Except as otherwise provided, the provisions of the Order for Enforcement of the Income Tax Act after amendment (hereinafter referred to as the "New Order") apply to income tax for 1971 and subsequent years, and the provisions then in force continue to govern income tax for 1970 and earlier years.
machine translation, not official
### 第三条（事業等の譲渡に類似する有価証券の譲渡の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Transfers of Securities Similar to Transfers of Business, etc.
caption: machine translation, not official
suppl-3462-70/art-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-3
**第一項** 新令第二十八条第二項第三号（事業等の譲渡に類似する有価証券の譲渡の範囲）の規定は、この政令の施行の日（以下「施行日」という。）以後に行なわれる同号に掲げる株式の譲渡について適用し、同日前に行なわれた当該株式の譲渡については、なお従前の例による。
suppl-3462-70/art-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-3/par-1
The provisions of Article 28, paragraph (2), item (iii) (Scope of Transfers of Securities Similar to Transfers of Business, etc.) of the New Order apply to transfers of the shares listed in that item made on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern transfers of those shares made before that date.
machine translation, not official
### 第四条（配当等の額とみなす金額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of Amounts Deemed to Be Amounts of Dividends and Similar Income
caption: machine translation, not official
suppl-3462-70/art-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-4
**第一項** 施行日前に支払うべき所得税法第二十五条第一項（配当等の額とみなす金額）の規定により利益の配当又は剰余金の分配の額とみなされる金額の計算については、なお従前の例による。
suppl-3462-70/art-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-4/par-1
The provisions then in force continue to govern the calculation of amounts that are payable before the Effective Date and are deemed to be amounts of dividends of profits or distributions of surplus under the provisions of Article 25, paragraph (1) (Amounts Deemed to Be Amounts of Dividends and Similar Income) of the Income Tax Act.
machine translation, not official
### 第五条（小規模事業者の収入及び費用の帰属時期の特例を受ける場合の手続に関する経過措置） — Transitional Measures Concerning Procedures for Receiving the Special Provisions on the Timing of Attribution of Revenue and Expenses of Small Enterprises
caption: machine translation, not official
suppl-3462-70/art-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-5
**第一項** 新令第百九十五条第一号（小規模事業者の要件）の規定により新たに所得税法第六十七条の二（小規模事業者の収入及び費用の帰属時期）に規定する小規模事業者に該当することとなつた居住者が、昭和四十六年分以後の各年分の所得税につき同条の規定の適用を受けようとする場合には、新令第百九十七条第一項（収入及び費用の帰属時期の特例を受けるための手続等）中「その年三月十五日」とあるのは、「昭和四十六年五月三十一日」として、同項の規定を適用する。
suppl-3462-70/art-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-5/par-1
Where a Resident who has newly come to fall under a small enterprise prescribed in Article 67-2 (Timing of Attribution of Revenue and Expenses of Small Enterprises) of the Income Tax Act under the provisions of Article 195, item (i) (Requirements for Small Enterprises) of the New Order intends to receive the application of the provisions of Article 67-2 of the Income Tax Act with regard to income tax for each year from 1971 on, the provisions of Article 197, paragraph (1) (Procedures for Receiving the Special Provisions on the Timing of Attribution of Revenue and Expenses) of the New Order apply with the phrase "March 15 of that year" in that paragraph deemed to be replaced with "May 31, 1971".
machine translation, not official
### 第六条（社会保険料控除に関する経過措置） — Transitional Measures Concerning the Social Insurance Premium Deduction
caption: machine translation, not official
suppl-3462-70/art-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-6
**第一項** 新令第二百八条第二号（社会保険料の範囲）の規定は、昭和四十六年七月一日以後に支払われ又は給与から控除される同号に規定する掛金について適用する。
suppl-3462-70/art-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-6/par-1
The provisions of Article 208, item (ii) (Scope of Social Insurance Premiums) of the New Order apply to premiums prescribed in that item that are paid, or deducted from salary, on or after July 1, 1971.
machine translation, not official
### 第七条（合算対象世帯員がある場合の予定納税基準額の計算の特例） — Special Provisions on Calculation of the Tax Prepayment Calculation Base Where There Are Household Members Subject to Aggregation
caption: machine translation, not official
suppl-3462-70/art-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-7
**第一項** 昭和四十五年分の所得税につき所得税法の一部を改正する法律（昭和四十六年法律第十八号。以下「改正法」という。）による改正前の所得税法（以下「旧法」という。）第九十七条第一項（合算対象世帯員がある場合の税額）の規定の適用があつた場合における同条第一項に規定する主たる所得者及び合算対象世帯員の昭和四十六年分の改正法による改正後の所得税法（以下「新法」という。）第百四条第一項（予定納税額の納付）に規定する予定納税基準額（以下この条において「予定納税基準額」という。）は、旧法第九十八条（合算対象世帯員がある場合の税額の計算）、改正前の所得税法施行令（以下「旧令」という。）第二百三十一条（合算所得税額の計算上控除しきれない配当控除の額がある場合の所得税の額の計算）その他旧法及び旧令の規定による所得税の額の計算の方法に従い、改正法附則第五条第一項及び第二項（昭和四十六年分の所得税に係る予定納税基準額の計算の特例）の規定を読み替え、これらの規定により計算した金額をもととして計算する。
suppl-3462-70/art-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-7/par-1
Where the provisions of Article 97, paragraph (1) (Tax Amount Where There Are Household Members Subject to Aggregation) of the Income Tax Act before amendment by the Act Partially Amending the Income Tax Act (Act No. 18 of 1971; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "Former Act") have been applied with respect to the income tax for 1970, the tax prepayment calculation base prescribed in Article 104, paragraph (1) (Making Tax Prepayments) of the Income Tax Act after amendment by the Amending Act (hereinafter referred to as the "New Act") of the principal income earner and household member subject to aggregation prescribed in Article 97, paragraph (1) of the Former Act, for 1971 (hereinafter in this Article referred to as the "tax prepayment calculation base"), is to be calculated, in accordance with Article 98 (Calculation of Tax Amount Where There Are Household Members Subject to Aggregation) of the Former Act, Article 231 (Calculation of the Amount of Income Tax Where There Is an Amount of Dividend Tax Credit That Cannot Be Fully Deducted in Calculating the Amount of Aggregated Income Tax) of the Order for Enforcement of the Income Tax Act before amendment (hereinafter referred to as the "Former Order") and the other methods of calculating the amount of income tax under the provisions of the Former Act and the Former Order, on the basis of the amount calculated under the provisions of Article 5, paragraphs (1) and (2) (Special Provisions on Calculation of Tax Prepayment Calculation Base for Income Tax for 1971) of the Supplementary Provisions of the Amending Act, as those provisions are read with replacements.
machine translation, not official
### 第八条（所得税額に係る還付金に関する経過措置） — Transitional Measures Concerning Refunds Relating to the Amount of Income Tax
caption: machine translation, not official
suppl-3462-70/art-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-8
**第一項** 新令第二百六十八条（還付すべき所得税額の充当の順序）（新令第二百七十八条第二項（更正又は決定による予納税額に係る延滞税の還付金額の計算等）において準用する場合を含む。）の規定は、施行日以後にこれらの規定に規定する充当をする場合について適用する。
suppl-3462-70/art-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-8/par-1
The provisions of Article 268 (Order of Appropriation of Amounts of Income Tax to Be Refunded) of the New Order (including as applied mutatis mutandis pursuant to Article 278, paragraph (2) (Calculation, etc. of Refund Amount of Delinquent Tax on Prepaid Taxes by Reassessment or Determination) of the New Order) apply to cases where the Appropriation prescribed in these provisions is made on or after the Effective Date.
machine translation, not official
### 第九条（退職所得に係る源泉徴収に関する経過措置） — Transitional Measures Concerning Withholding from Retirement Income
caption: machine translation, not official
suppl-3462-70/art-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-9
**第一項** 新令第七十六条第一項第三号（退職手当等とみなす一時金）に掲げる制度に基づいて支給される同項に規定する一時金に係る新法第四編第三章（退職所得に係る源泉徴収）の規定は、昭和四十六年六月一日以後に支払うべき当該一時金について適用し、同日前に支払うべき当該一時金については、なお従前の例による。
suppl-3462-70/art-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-9/par-1
The provisions of Part IV, Chapter III (Withholding on Retirement Income) of the New Act relating to the lump-sum payments paid under the system listed in Article 76, paragraph (1), item (iii) (Lump-Sum Payments Deemed to Be Severance Pay or Other Such Compensation) of the New Order and prescribed in that paragraph apply to those lump-sum payments payable on or after June 1, 1971, and the provisions then in force continue to govern those lump-sum payments payable before that date.
machine translation, not official
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## Cites
- suppl-3462-70/art-4/par-1: 所得税法第二十五条第一項 → 所得税法 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — https://japanlaw.org/en/income-tax-act/art-25/par-1 (e-Gov law ID 340AC0000000033)
- suppl-3462-70/art-5/par-1: 新令第百九十五条第一号 → 所得税法施行令 第百九十五条第一項第一号 (Article 195, paragraph (1), item (i)), art-195/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-195/par-1/item-1
- suppl-3462-70/art-5/par-1: 所得税法第六十七条の二 → 所得税法 第六十七条の二 (Article 67-2), art-67-2 — https://japanlaw.org/en/income-tax-act/art-67-2 (e-Gov law ID 340AC0000000033)
- suppl-3462-70/art-5/par-1: 新令第百九十七条第一項 → 所得税法施行令 第百九十七条第一項 (Article 197, paragraph (1)), art-197/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-197/par-1
- suppl-3462-70/art-6/par-1: 新令第二百八条第二号 → 所得税法施行令 第二百八条第一項第二号 (Article 208, paragraph (1), item (ii)), art-208/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-208/par-1/item-2
- suppl-3462-70/art-7/par-1: 第百四条第一項 → 所得税法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/en/income-tax-act/art-104/par-1 (e-Gov law ID 340AC0000000033)
- suppl-3462-70/art-7/par-1: この条 → 所得税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-3462-70/art-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-7
- suppl-3462-70/art-8/par-1: 新令第二百六十八条 → 所得税法施行令 第二百六十八条 (Article 268), art-268 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-268
- suppl-3462-70/art-8/par-1: 新令第二百七十八条第二項 → 所得税法施行令 第二百七十八条第二項 (Article 278, paragraph (2)), art-278/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-278/par-2
## Cited by
1 provision cites this one. No official source publishes this direction.
- 所得税法施行令 附則第七条第一項（合算対象世帯員がある場合の予定納税基準額の計算の特例） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3462-70/art-7/par-1
---
## 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-20261106T163957-120, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-093, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-096, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-097, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-098, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-098, 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