# 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-3542-284. 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-3542-284` - 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-3542-284 - 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 昭和五四年一一月三〇日政令第二八四号 suppl-3542-284 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3542-284 **第一項** この政令は、昭和五十四年十二月一日から施行する。 suppl-3542-284/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3542-284/par-1 This Cabinet Order comes into effect as of December 1, 1979. machine translation, not official **第二項** 第一条の規定による改正後の所得税法施行令（以下「新令」という。）第二十条の二（非課税とされる通勤手当）の規定は、昭和五十四年四月一日以後に受けるべき同条に規定する通勤手当（同日前に受ける当該通勤手当の差額として追給されるものを除く。）について適用し、同日前に受けるべき同条に規定する通勤手当（同日以後に受けるべき当該通勤手当で同日前に受けるものの差額として追給されるものを含む。）については、なお従前の例による。 suppl-3542-284/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3542-284/par-2 The provisions of Article 20-2 (Commutation Allowances Treated as Nontaxable) of the Order for Enforcement of the Income Tax Act after amendment by the provisions of Article 1 (hereinafter referred to as the "New Order") apply to commutation allowances prescribed in that Article that are to be received on or after April 1, 1979 (excluding those additionally paid as the difference of such commutation allowances received before that date), and the provisions then in force continue to govern commutation allowances prescribed in that Article that are to be received before that date (including amounts additionally paid as the difference of such commutation allowances that are to be received on or after that date but are received before that date). machine translation, not official **第三項** 昭和五十四年四月一日以後に受けるべき前項の通勤手当でこの政令の施行の日（以下「施行日」という。）前に受けたものに係る所得税法第四編第二章第一節（給与所得に係る源泉徴収義務及び徴収税額）の規定の適用については、新令第二十条の二及び同項の規定にかかわらず、なお従前の例による。 suppl-3542-284/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3542-284/par-3 With regard to the application of the provisions of Part IV, Chapter II, Section 1 (Obligation to Withhold Taxes and the Amount Withheld) of the Income Tax Act to the commutation allowances under the preceding paragraph that are to be received on or after April 1, 1979 and were received before the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date"), notwithstanding the provisions of Article 20-2 of the New Order and of the preceding paragraph, the provisions then in force continue to govern. machine translation, not official **第四項** 新令第八十九条第二号（国庫補助金等の範囲）の規定は、個人が施行日以後に交付を受ける同号の補助金について適用し、個人が施行日前に交付を受けた第一条の規定による改正前の所得税法施行令第八十九条第二号の補助金については、なお従前の例による。 suppl-3542-284/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3542-284/par-4 The provisions of Article 89, item (ii) (Scope of Government Subsidies or Their Equivalent) of the New Order apply to the subsidies under that item that an individual receives on or after the Effective Date, and the provisions then in force continue to govern the subsidies under Article 89, item (ii) of the Order for Enforcement of the Income Tax Act before amendment by the provisions of Article 1 that an individual received before the Effective Date. machine translation, not official --- ## Cites - suppl-3542-284/par-2: 第二十条の二 → 所得税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-20-2 - suppl-3542-284/par-3: 前項 → 所得税法施行令 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-3542-284/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3542-284/par-2 - suppl-3542-284/par-3: 新令第二十条の二 → 所得税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-20-2 - suppl-3542-284/par-4: 新令第八十九条第二号 → 所得税法施行令 第八十九条第一項第二号 (Article 89, paragraph (1), item (ii)), art-89/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-89/par-1/item-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 所得税法施行令 附則第三項 — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-3542-284/par-3 --- ## 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-20261106T173921-102, 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-20261106T173921-102, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-004, 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