# 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-3472-227. 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-3472-227`
- 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-3472-227
- 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 昭和四七年六月一九日政令第二二七号
<sup>suppl-3472-227 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3472-227</sup>

**第一項**  この政令は、公布の日から施行する。
<sup>suppl-3472-227/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3472-227/par-1</sup>
This Cabinet Order comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第二項**  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、昭和四十七年分以後の所得税について適用し、昭和四十六年分以前の所得税については、なお従前の例による。
<sup>suppl-3472-227/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3472-227/par-2</sup>
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 1972 and subsequent years, and the provisions then in force continue to govern income tax for 1971 and earlier years.
<sup>machine translation, not official</sup>

**第三項**  新令第二条第三号（預貯金の範囲）の規定は、この政令の施行の日（以下「施行日」という。）以後に支払を受けるべき所得税法第二十三条第一項（利子所得）に規定する利子等について適用し、同日前に支払を受けるべき当該利子等については、なお従前の例による。
<sup>suppl-3472-227/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3472-227/par-3</sup>
The provisions of Article 2, item (iii) (Scope of Deposits and Savings) of the New Order apply to interest and similar income prescribed in Article 23, paragraph (1) (Interest Income) of the Income Tax Act that is to be received 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 that interest and similar income that is to be received before that date.
<sup>machine translation, not official</sup>

**第四項**  新令第四十一条第二項（非課税貯蓄に関する異動申告書）の規定は、施行日以後に同項に規定する前の営業所等に同項の移管を依頼する場合について適用し、同日前に当該移管を依頼した場合については、なお従前の例による。
<sup>suppl-3472-227/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3472-227/par-4</sup>
The provisions of Article 41, paragraph (2) (Notice of Change Concerning Tax-Exempt Savings) of the New Order apply to cases where, on or after the Effective Date, the former business office or similar place prescribed in that paragraph is requested to make the transfer prescribed in that paragraph, and the provisions then in force continue to govern cases where that transfer was requested before that date.
<sup>machine translation, not official</sup>

**第五項**  新令第三百条（信託財産について納付した所得税額の控除）の規定は、施行日以後に支払うべき同条第二項に規定する収益の分配について適用し、同日前に支払うべき当該収益の分配については、なお従前の例による。
<sup>suppl-3472-227/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3472-227/par-5</sup>
The provisions of Article 300 (Deduction of Amount of Income Tax Paid on Trust Property) of the New Order apply to distributions of proceeds prescribed in paragraph (2) of that Article that are payable on or after the Effective Date, and the provisions then in force continue to govern those distributions of proceeds payable before that date.
<sup>machine translation, not official</sup>

**第六項**  新令第三百二十条第一項若しくは第三項（報酬、料金、契約金又は賞金に係る源泉徴収）又は第三百二十二条（支払金額から控除する金額）（所得税法第二百四条第一項第四号（報酬、料金等に係る源泉徴収義務）に掲げる外交員又は集金人の業務に関する報酬又は料金及び同項第六号に掲げる報酬又は料金に係る部分に限る。）の規定は、昭和四十七年八月一日以後に支払うべき同項第一号、第四号又は第六号に掲げる報酬又は料金について適用し、同日前に支払うべき当該報酬又は料金については、なお従前の例による。
<sup>suppl-3472-227/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3472-227/par-6</sup>
The provisions of Article 320, paragraph (1) or (3) (Withholding from Remuneration or Fees, Contract Money, or Monetary Awards) of the New Order or Article 322 (Amount to Be Deducted from the Amount Paid) of the New Order (limited, as to the latter, to the portions pertaining to remuneration or fees for the business of sales representatives or bill collectors listed in Article 204, paragraph (1), item (iv) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Income Tax Act and to remuneration or fees listed in item (vi) of that paragraph) apply to the remuneration or fees listed in Article 204, paragraph (1), items (i), (iv) or (vi) of the Income Tax Act that are payable on or after August 1, 1972, and the provisions then in force continue to govern those remuneration or fees payable before that date.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3472-227/par-3: 新令第二条第三号 → 所得税法施行令 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-2/par-1/item-3
- suppl-3472-227/par-3: 所得税法第二十三条第一項 → 所得税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/income-tax-act/art-23/par-1 (e-Gov law ID 340AC0000000033)
- suppl-3472-227/par-4: 新令第四十一条第二項 → 所得税法施行令 第四十一条第二項 (Article 41, paragraph (2)), art-41/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-41/par-2
- suppl-3472-227/par-5: 新令第三百条 → 所得税法施行令 第三百条 (Article 300), art-300 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300
- suppl-3472-227/par-5: 同条第二項 → 所得税法施行令 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-300/par-2
- suppl-3472-227/par-6: 新令第三百二十条第一項 → 所得税法施行令 第三百二十条第一項 (Article 320, paragraph (1)), art-320/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-320/par-1
- suppl-3472-227/par-6: 第三項 → 所得税法施行令 第三百二十条第三項 (Article 320, paragraph (3)), art-320/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-320/par-3
- suppl-3472-227/par-6: 第三百二十二条 → 所得税法施行令 第三百二十二条 (Article 322), art-322 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-322
- suppl-3472-227/par-6: 所得税法第二百四条第一項第四号 → 所得税法 第二百四条第一項第四号 (Article 204, paragraph (1), item (iv)), art-204/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-4 (e-Gov law ID 340AC0000000033)
- suppl-3472-227/par-6: 同項第六号 → 所得税法 第二百四条第一項第六号 (Article 204, paragraph (1), item (vi)), art-204/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-6 (e-Gov law ID 340AC0000000033)
- suppl-3472-227/par-6: 同項第一号 → 所得税法 第二百四条第一項第一号 (Article 204, paragraph (1), item (i)), art-204/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-204/par-1/item-1 (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-20261106T173921-098, 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