# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第一条 (Supplementary Provisions, Article 1)
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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: 第一条 (Supplementary Provisions, Article 1)（施行期日） — address `suppl-3462-70/art-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/suppl-3462-70/art-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.
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### 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
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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-20261106T173921-093, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-097, 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