# 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-3472-394`
- 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-3472-394
- 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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## 附　則 昭和四七年一一月六日政令第三九四号
<sup>suppl-3472-394 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3472-394</sup>

**第一項**  この政令は、公布の日から施行する。
<sup>suppl-3472-394/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3472-394/par-1</sup>
This Cabinet Order comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第二項**  第一条の規定による改正後の所得税法施行令第六十六条第一項第五号ヘ（特定退職金共済団体の要件）の規定は、この政令の施行の日以後に同項の承認（所得税法施行令第六十七条第五項（特定退職金共済団体の承認）の変更の承認を含む。）を受ける場合について適用する。
<sup>suppl-3472-394/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3472-394/par-2</sup>
The provisions of Article 66, paragraph (1), item (v), (f) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the Order for Enforcement of the Income Tax Act after amendment by the provisions of Article 1 of this Cabinet Order apply to cases where approval under that paragraph (including approval of a change under Article 67, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations) of the Order for Enforcement of the Income Tax Act) is received on or after the date of enforcement of this Cabinet Order.
<sup>machine translation, not official</sup>

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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-20261106T173921-094, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, 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